U.S. Department
of Justice
GFMD Sample Budget
Purpose: The Sample Budget Narrative may be used to assist applicants with preparing the budget and narrative. Applicants may use this form or the format of their choice (plain sheets, Excel document, the applicant’s own form, or a variation of this form). However, all required information (including the budget narrative) must be provided. Any category of expense not applicable to the applicant’s project may be deleted.
Note: The following budget is an example intended to assist applicants in preparing their budgets. The sample expenses may not fit the purposes or activities of this particular grant program.
You can also download an Excel file with the formulas built into the document.
Index
- A: Personnel
- B: Fringe Benefits
- C: Travel
- D: Equipment
- E: Supplies
- F: Construction
- G: Subawards
- H: Procurement Contracts
- I: Other Costs
- J: Indirect Costs
- Budget Summary
A. Personnel
List each position by title and employee name, if available. Show the annual salary rate and the percentage of time devoted to the project. Compensation paid for employees engaged in grant activities must be consistent with that paid for similar work within the applicant organization.
| Name/Position | Computation | Cost |
|---|---|---|
| Program Coordinator | $65,000 x 50% x 3 years | $97,500 |
| Bilingual Shelter Manager | $70,000 x 100% x 3 years | $210,000 |
| Administrative Assistant | $70,000 x 100% x 3 years | $13,500 |
| Total Personnel | $321,000 |
Sample Narrative
The Program Coordinator will dedicate 50% of their time to the project by coordinating and organizing regular council meetings between all partner organizations, ensuring compliance with program requirements, and serving as the central point of contact for all project activities.
The Bilingual Shelter Manager will dedicate 100% of their time to the project by providing direct client assistance, coordinating services and case management for clients, and managing the temporary shelter activities.
The Administrative Assistant will spend 10% of their time on the project by providing administrative and clerical support for activities directly related to this project.
B. Fringe Benefits
Fringe benefits must be based on actual known costs or an established formula. Fringe benefits are for the personnel listed in budget category (A) and only for the percentage of time devoted to the project. Fringe benefits on overtime hours are limited to FICA, Worker’s Compensation, and Unemployment Compensation.
| Item | Computation | Cost |
|---|---|---|
| Program Coordinator | ||
| Employer's FICA | $97,500 x 7.65% | $7,459 |
| Health Insurance | $4,800/year x 50% x 3 years | $7,200 |
| Worker's Compensation | $97,500 x 1.00% | $975 |
| Unemployment Compensation | $97,500 x .5% | $488 |
| Total | $16,121 | |
| Bilingual Shelter Manager | ||
| Employer's FICA | $210,000 x 7.65% | $16,065 |
| Health Insurance | $4,800/year x 100% x 3 years | $14,400 |
| Worker's Compensation | $210,000 x 1.00% | $2,100 |
| Unemployment Compensation | $210,000 x 1.00% | $1,050 |
| Total | $33,615 | |
| Administrative Assistant | ||
| Employer's FICA | $13,500 x 7.65% | $1,033 |
| Health Insurance | $4,800/year x 10% x 3 years | $1,440 |
| Worker's Compensation | $13,500 x 1.00% | $135 |
| Unemployment Compensation | $13,500 x 0.50% | $68 |
| Total | $2,675 | |
| Total Fringe Benefits | $52,412 |
Sample Narrative
We request fringe benefits for the Program Coordinator, Bilingual Shelter Manager, and Administrative Assistant. Each employee’s share of Health Insurance cost is prorated based on their projected time on the project.
C. Travel
Project staff travel expenses should be itemized by purpose (e.g., training, field interviews, advisory group meeting, etc.) and include the basis of computation (e.g., six people to 3-day training at $X airfare, $X lodging, $X per diem). For training projects, travel and meals for trainees should be listed separately. Show the number of trainees and unit costs involved. Identify the location of travel, if known. Indicate source of travel policies applied; either the applicant’s policy or Federal Travel Regulations.
| Purpose of Travel | Location | Item | Computation | Cost |
|---|---|---|---|---|
| OVW-Mandated Training and Technical Assistance | TBD | TBD | TBD | $12,000 |
| Local Program Mileage | XYZ County | 150 miles/month x $0.655 mile x 36 months | $3,537 | |
| Total Travel | $15,537 |
Sample Narrative
According to the requirements in the solicitation for this program, $12,000 out of the total $20,000 in OVW mandated technical assistance and training funds have been allocated to cover the travel cost for staff. The remaining amount of $8,000 has been allocated for partner travel and can be found in Section G of this form. The exact locations of the trainings are currently unknown. Travel estimates have been made using our formal written travel policy.
It is expected that the Program Coordinator will use a privately owned vehicle for local program mileage when traveling between the program shelter, main office, and all partner organizations. The rate for mileage reimbursement is calculated based on the current GSA Mileage Reimbursement Rate of $0.655/mile and is estimated to be around 150 miles per month for a period of 36 months.
D. Equipment
List tangible personal property with a useful life of more than one year that needs to be purchased to support the project. It is important to follow the applicant’s own capitalization policy for equipment classification. For high-cost items and information technology systems, applicants should perform an analysis (and attach it to the application) that compares the cost of purchasing versus leasing equipment items to determine the most economical approach. Rented or leased equipment items should be listed in the “Procurement Contracts” category. Describe in the narrative how the equipment is necessary for the success of the project.
| Item | Computation | Cost |
|---|---|---|
| (2) Video Cameras | $1,500/camera x 2 cameras | $3,000 |
| Total Equipment | $3,000 |
Sample Narrative
The portable video cameras and tripod package will be used during the interviews of alleged offenders, and to record witness testimony in preparation for trial in cases of domestic violence, dating violence, sexual assault, and stalking. Our capitalization threshold is $1,000, so these items are classified as Equipment.
E. Supplies
List items by type (office supplies, postage, training materials, copying paper, and other expendable items such as books, thumb drives, and flash drives) and show the basis for computation. Generally, supplies include any expendable or consumable materials that are used during the project period that are not equipment.
| Supply Items | Computation | Cost |
|---|---|---|
| Office Supplies (paper, printer, toner, pens, etc.) | $250/month x 53% x 36 months | $4,770 |
| Postage | $100/month x 53% x 36 months | $1,908 |
| Program Supplies | $50/month x 36 months | $1,800 |
| 75 Clients Assistance Kits | $25/kit x 75 kits | $1,875 |
| Supplies Total | $10,353 |
Sample Narrative
Office Supplies are needed for the general operation of the program and are shared amongst all office staff. The FTE allocation rate for shared costs incurred by all staff in this budget is 53% (based on total FTEs in the office is 3 FTEs, and total FTEs in this budget is 1.6 FTEs, so 1.6 / 3 = 0.53, or 53%). Monthly costs for Office Supplies at $250/month are estimated based on historical data. Charges to the grant will be based on the actual supplies purchased and actual percentage of staff time worked on the project (not budgeted amounts).
Postage is needed for the general operation of the program and is shared amongst all office staff and will be allocated using an FTE allocation method (see allocation breakdown in Office Supplies narrative). Monthly costs for Postage at $100/month is based on historical data. Charges to the grant will be based on the actual postage purchased and actual percentage of staff time worked on the project (not budgeted amounts).
Program Supplies are estimated at a cost of $50/month, based on historical data. The program supplies, such as art supplies and educational handouts/brochures, will be used for direct program activities including healing circles and group meetings for survivors.
The Client Assistance Kits will be provided to clients who receive services for domestic violence, dating violence, sexual assault, and stalking. These kits will contain toiletries and other personal hygiene products. We estimate the need for 75 kits, the cost is based on similar kits provided by other programs.
F. Construction
As a rule, construction costs are not allowable. In some cases, minor repairs or renovations may be allowable. Consult with OVW before budgeting funds in this category.
| Purpose | Description of Work | Cost |
|---|---|---|
| Total Construction | $ - |
G. Subawards (Subgrants)
Describe project activities for which subrecipients/MOU partners will receive compensation under the award, including services for clients. Include any compensation for partner/subrecipient travel in this section as well.
| Subrecipient Name | Computation | Cost |
|---|---|---|
| XYZ Survivor Service Organization | ||
| XYZ Survivor Service Organization Advocate | $40,000/year x .25 FTE x 3 years | $30,000 |
| Advocate Fringe Benefits | $30,000 x 28% fringe rate | $8,400 |
| OVW-Mandated Training and Technical Assistance | Location and cost TBD | $4,000 |
| XYZ Subaward Total | $42,400 |
Sample Narrative
The MOU partner XYZ Survivor Service Organization will employ an Advocate to provide advocacy services such as safety planning and court accompaniment services.
Advocate fringe benefits include FICA, 7.65%, Unemployment Compensation 1%, Workers Compensation 0.5%, and Health Insurance 18.85%.
OVW-mandated technical assistance and training funds have been allocated in line with the budget requirements set forth in the solicitation. To cover the cost of travel for their staff, XYZ Survivor Service Organization has budgeted $4,000 of the required $20,000 for the Advocate to attend. The training session locations are currently unknown. Travel estimates are based on the subrecipient’s formal written travel policy.
| 123 Housing Provider | ||
|---|---|---|
| Permanent Housing Advocate | $40,000/year x .10 FTE x 3 years | $12,000 |
| Permanent Housing Advocate Fringe Benefits | $12,000 x 28% fringe rate | $3,360 |
| Rent Subsidies | $150/month x 36 months x 15/clients | $81,000 |
| OVW-Mandated Training and Technical Assistance | Location and cost TBD | $4,000 |
| 123 Housing Subaward Total | $100,360 |
Sample Narrative
The MOU partner 123 Housing Provider will employ an Advocate to distribute rent subsidies for clients and their dependents, provide permanent housing placement services, and advocacy.
Fringe benefits include FICA 7.65%, Unemployment Compensation 1%, Workers Compensation 0.5%, and Health Insurance 18.85%.
The rent subsidy rates are based on our experience with available community housing. These subsidies will be paid directly to landlords and not to clients.
OVW-mandated technical assistance and training funds have been allocated in line with the budget requirements set forth in the solicitation. To cover the cost of travel for their staff, 123 Housing Provider has budgeted $4,000 of the required $20,000 for the Advocate to attend. The training session locations are currently unknown. Travel estimates are based on the subrecipient’s formal written travel policy.
| Total Subawards | $142,760 |
H. Procurement Contracts
Applicants should follow their documented procurement procedures that comply with the procurement standards in the Uniform Guidance at 2 C.F.R. §§ 200.317-200.327 or the Federal Acquisition Regulation.
Consultant Fees: For each consultant enter the name, if known, service to be provided, hourly or daily fee (8-hour day), and estimated time on the project. The actual rate for each consultant should be evaluated on a case-by-case basis, consistent with fair market value, and equal to the individual’s experience, education, and compensation they receive for providing similar services in the marketplace. Consultant fees over $650 per day (for an 8-hour day) or $81.25 per hour require additional justification and prior approval from OVW.
| Name of Consultant | Service Provided | Computation | Cost |
|---|---|---|---|
| Consultant/Trainer | Sexual Assault Training | $575/day x 3 days | $1,725 |
| Subtotal Consultant | $1,725 |
Sample Narrative
A Consultant/Trainer will provide a three-day on-site training (at 8 hours per day) on sexual assault and related issues to law enforcement, prosecution, court personnel, and medical and social services personnel. The training will focus on addressing cultural needs of clients who experience sexual assault, domestic violence, dating violence, and stalking.
Consultant Travel: List all expenses to be paid from the grant to the individual consultant in addition to their fees (i.e., travel, meals, lodging etc.).
| Purpose of Travel | Location | Item | Computation | Cost |
|---|---|---|---|---|
| Delivery of Sexual Assault Training | Town of XYZ | Airfare | $500 (average) x 1 person x 1 round trip | $500 |
| Lodging | $75/night x 2 nights | $150 | ||
| Per diem | $45/day x 3 days | $135 | ||
| Subtotal Consultant Travel | $2,510 |
Contracts: Provide a clear description of the product or services that will be acquired through the contract, along with an estimated cost. All procurement transactions must be conducted in a manner that ensures full and open competition and adheres to the standards in 2 C.F.R. §§ 200.317-200.327. A separate justification must be provided for sole source (non-competitive) contracts in excess of $250,000.
| Item | Computation | Cost |
|---|---|---|
| Therapist | $85/hour x 10hours/month x 36 months | $30,600 |
| Cell Phone Service | $75/month x 36 months | $2,700 |
| Copier and Printer Lease | $262/month x 53% x 36 months | $4,999 |
| Telephonic Interpretation | $3.95/minute x 300 minutes x 3 years | $3,555 |
| In-person Interpreter - Spanish | $100/hour x 20/hours x 3 years | $6,000 |
| In-person Interpreter - Mandarin and Tagalog | $125/hour x 10/hours x 3 years | $3,750 |
| Written Translation - Spanish | $25/page x 20/pages x 3 years | $1,500 |
| Written Translation - Mandarin and Tagalog | $25/page x 14 pages x 3 years | $1,050 |
| Sign Language Interpretation | $95/hour x 20/hour x 3 years | $5,700 |
| CART Services | $65/hour x 8/hour x 3 years | $1,560 |
| Total Contracts | $61,414 |
Sample Narrative
The Therapist will be compensated at a rate of $85/hour, consistent with the therapist’s normal rate for providing this service in the marketplace. This contracted position will provide individual counseling sessions to clients on an as-needed basis and facilitate the group healing sessions once per week for 2 hours. A total of 10 hours of service per month is estimated.
Cell phone service supports the Bilingual Shelter Manager who will need a cell phone to ensure 24 hours/day communication to provide emergency services and transportation to clients. This position is funded 100% through the application, therefore 100% of this cost is budgeted.
Copier and Printer will be rented and/or leased. The copier and printer costs are estimated based on historical costs and allocated using an FTE allocation method (see allocation breakdown in Supplies Category).
Funds for Language Line Solutions (LLS) for telephonic interpreting at a rate of $3.95 per minute are budgeted. In recent years, we have used LLS between 225 and 275 minutes per year, and we anticipate a 10% increase in usage based on recent trends.
The most common language in the local service area is Spanish, followed by Mandarin Chinese and Tagalog. Spanish language interpreters in applicant’s area charge approximately $100 per hour, and Mandarin and Tagalog interpreters charge approximately $125 per hour. We estimate the number of hours of interpretation based on previous years, plus an anticipated 10% increase during the project period. (We also employ a Spanish-English bilingual Shelter Manager, who assists with Spanish language interpretation.)
Translations in our service area cost approximately $25 per page. We plan to have the following documents translated into Spanish during the project period: intake form (3 pages), confidentiality policy (1 page), house rules (2 pages), non-discrimination notice and complaint forms (3 pages), pamphlet on domestic violence (5 pages), pamphlet on sexual assault (5 pages), Power and Control Wheel (1 page). We plan to have the following documents translated into Mandarin and Tagalog: intake form (3 pages X 2), confidentiality policy (1 page X 2), non-discrimination notice and complaint forms (3 pages X 2).
Qualified sign language interpreters charge approximately $95 per hour, and we anticipate using interpreters approximately 20 hours per year, based on past use and allowing for a 5% increase in usage over past years.
We will host one day-long training session each year and anticipate providing Communication Access Realtime Translation (CART) services at each session.
I. Other Costs
List items (e.g., rent, reproduction, telephone, janitorial or security services, and investigative or confidential funds) by each type of cost and the basis of the computation. For example, provide the square footage and the cost per square foot for rent, and provide a monthly rental cost and how many months to rent.
| Item | Computation | Cost |
|---|---|---|
| Bus Vouchers | $15/client x 10/months x 36 months | $5,400 |
| Crisis Hotline | $75/month x 36 months | $2,700 |
| Rent | $1.50 square feet x 1,000 square feet x 36 months | $54,000 |
| Utilities | $200/month x 36 months | $7,200 |
| Housing Assistance | $500/family x 12 families/year x 3 years | $18,000 |
| Other Costs Total | $87,300 |
Sample Narrative
Bus Vouchers are estimated at a cost of $15 per client to attend therapy or group healing sessions. We project distributing 10 vouchers per month on an as-needed basis. Vouchers are kept in a locked safe, inventoried by the Program Coordinator, and require a signature for distribution by the Shelter Manager.
Clients in remote areas often lack access to long-distance service providers, and contacting the program office can be a long-distance call for many of them. The project will maintain an 800 hotline for clients, which will be staffed daily by volunteers. The cost budgeted is for the fee associated with the use of the 800 number.
The Client Services Program rents a safe house located within the community. The house is used to provide temporary housing to clients who experience domestic violence and their minor children. The rent is consistent with the fair market rate for similar properties in the local community. This is a direct cost to the program and is used solely for the purpose of this program, therefore the cost is not allocated.
The cost of utilities (i.e., gas, electric, and water service) for the Client Services Program safe house averages $200/month. The services are necessary to ensure that the house is suitable for occupancy. This is a direct cost to the program and is used solely for the purpose of this program, therefore the cost is not allocated.
Funds have been budgeted to provide housing assistance to at least one client per month who experienced domestic violence, dating violence, sexual assault, or stalking. Each client will receive up to $500 to assist with rent and utility payments for themselves with their dependents. Housing assistance will not be used to pay for delinquent or past due utility or rental costs.
J. Indirect Costs
ndirect costs are allowed if the applicant has a federally approved indirect cost rate. A copy of the rate approval (a fully executed, negotiated agreement) must be submitted with the application. If the applicant does not have an approved rate, they may request one from their cognizant federal agency or choose to charge a de minimis rate of 10% of modified total direct costs (MTDC) in accordance with 2 C.F.R. 200.414(f). If the applicant's accounting system allows for it, costs may be allocated in the direct cost categories.
| Description | Computation | Cost |
|---|---|---|
| 32% of Direct Salaries (Excluding Fringe Benefits) | $321,000 x 32% | $102,720 |
| Total Indirect Costs | $102,720 |
Sample Narrative
Indirect Costs are calculated based on direct salaries excluding fringe benefits as negotiated in the Indirect Cost Rate Agreement approved by the Department of Health and Human Services, the applicant’s cognizant federal agency on January 1, 2023. (A copy of the fully executed, negotiated agreement that covers the current period is attached).
Budget Summary
Upon completion of the budget worksheet, transfer the totals for each category to the spaces below. Compute the total direct costs and the total project costs. Indicate the amount of federal funds requested and the amount of non-federal funds that will support the project.
| Budget Category | Amount |
|---|---|
| A. Personnel | $321,000 |
| B. Fringe Benefits | $52,412 |
| C. Travel | $15,537 |
| D. Equipment | $3,000 |
| E. Supplies | $10,353 |
| F. Construction | - |
| G. Subawards | $142,760 |
| H. Procurement Contracts | $63,924 |
| I. Other Costs | $87,300 |
| Total Direct Cost | $696,286 |
| J. Indirect Cost | $102,720 |
| Total Project Costs | $799,006 |