Guidelines for Grant and Contract Management

307A. Sample Budget Formats

Most agencies, both federal and non-federal, provide applications or specific information on proposal format. – October 2003

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Several items should be noted:

F & A Rates. Budgets for applications to federal agencies must reflect the appropriate rates as established in the negotiated F & A Rate Agreement. Applications to non-federal entities should reflect appropriate rate as shown in Guideline 303.

Budget justification. Written explanations for the inclusion of items such as equipment purchases, travel, and subawards are normally required along with a formatted budget. Justification pages should be a specific as possible. Specific products and potential vendors should be identified whenever possible.

Multi-year projects. Unless otherwise indicated in an agency's guidelines, a proposal for a project that is expected to be funded for more than one year should include an itemized budget for each year. One should employ the same format for each year and prepare a cumulative summary budget for the entire proposed project period. The summary page should be in the same format as the annual budget, with all the costs added together. Note that PHS does not require an itemized budget for each year.

Dates. Make sure to indicate the dates covered by each budget year at the top of each budget page.

NSF -- Use: NSF Fastlane

Federal Agencies

Nonfederal Sponsors

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