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A1.6 BUDGET GUIDELINES
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Applicants must provide the following two elements as part of the budget submission:
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Summary Budget (Details in A1.6A, below)
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Detailed Line Item Budget (Details in A1.6B, below)
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Budget narrative (Details in A1.6C, below)
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A1.6A Summary Budget (Note: TEMPLATE ON TAB 2 autofills from Tab 3 "Subgrantee Budget Template")
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A1.6B Detailed Line Item Subgrantee Budget (Note: TEMPLATE ON TAB 3)
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Note: Applicants must provide a detailed line-item budget (in Microsoft Excel or similar spreadsheet format) outlining specific cost requirements within each of the summary budget categories.
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10 font or larger; must fit on 8x11 letter sized paper, not legal size
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Any cost sharing should be included in a separate column. See Section A1.6D for more details on Cost Share.
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 The budget should be for the entire project period.
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All line items must be described in the budget narrative (see A1.6C)
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The budget sample on Tab 3 is an example of the required format, but is not exhaustive: your budget might have additional items not listed here. Please edit it to reflect your planned expenditures.
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A1.6C Budget Narrative
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Note: All MSGC programs except for fellowships were expected to include in their proposals a budget narrative similar to that below, explaining each line-item and how the amounts were derived, as well as the source and description of all cost-share offered (as needed). Fellowship applications did not include a budget but award recipients are now required to submit a budget and a budget narrative as described below. No cost-sharing is required for fellowships.
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Personnel – Identify staffing requirements by each position title and brief description of duties. List annual salary of each position, percentage of time and number of months devoted to project (e.g., Administrative Director: $30,000/year x 25% x 8.5 months; calculation: $30,000/12 = $2,500 x 25% x 8.5 months = $5,312). Student stipends: If student stipends or salary are part of the budget, list the total stipends/salary. No loaded (hourly) rates allowed.
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Fringe Benefits - State benefit costs separately from salary costs and explain how benefits are computed for each category of employee - specify type and rate.
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Travel - Staff and participant domestic U.S. travel, if any, and per diem/maintenance: includes lodging, meals and incidentals for both participant and staff travel. Per diem rates may not exceed the published U.S. government allowance rates (available from the www.gsa.gov website); however, applicants may use per diem rates lower than official government rates.
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Explain differences in fares among travelers on the same routes: e.g., project staff member traveling for three weeks whose fare is higher than that of staff member traveling for four months. All travel must be in compliance with the Fly America Act.
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Supplies - list items separately using unit costs (and the percentage of each unit cost being charged to the grant) for photocopying, postage, telephone/fax, printing, and office supplies (e.g., Telephone: $50/month x 50% = $25/month x 12 months).
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Other Direct Costs - these will vary depending on the nature of the project. Justify each in the budget narrative.
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Indirect Charges - Applicants have voluntarily accepted that no IDC is available for these small awards. Unrecovered IDC may be listed as a cost-share for (i) fellowships and (ii) campus management, where faculty time is reflected as cost-shared salary, fringes, and IDC.
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MSGC WILL consider budgeted line items for :
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Independent evaluations to assess the project’s impact (costs must be built into the overall original budget proposal and must be reasonable);
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 Costs associated with an internal evaluation conducted by the applicant (costs must be built into the overall original budget proposal and must be reasonable).
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MSGC WILL NOT CONSIDER budgeted line items for:
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Any unallowable costs, as described in OMB cost principle circulars and MSGC application website
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Entertainment expenses, including alcoholic beverages;
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Before grants are awarded, MSGC reserves the right to reduce, revise, or increase proposal budgets in accordance with the Bureau’s program needs and availability of funds.
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A1.6D Cost Share
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Cost sharing is the portion of program cost not borne by OES. Refer to the RFA to determine whether cost sharing is required or encouraged; in general, applications that include in-kind and/or cash contributions from non-U.S. Government sources will be more competitive, since cost-sharing demonstrates a strong commitment to the activities and greater cost effectiveness.
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If cost share is included, it should be listed as a separate column in the budgets. Cost share can be either cash or in-kind; assign a US dollar monetary value to each in-kind contribution. If the proposed project is a component of a larger program, identify other funding sources for the proposal and indicate the specific funding amount to be provided by those sources.
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Applicants should consider all types of cost sharing. Examples include the use of office space owned by other entities; donated or borrowed supplies and equipment; (non-federal) sponsored travel costs; waived indirect costs; and program activities, translations, or consultations. The values of offered cost share should be reported in accordance with OMB Circular A-110 (Revised). Other federal funding does not constitute cost sharing.
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The recipient of an assistance award must maintain written records to support all allowable costs which are claimed as its contribution to cost-share, as well as costs to be paid by the Federal government. Such records are subject to audit. The basis for determining the value of cash and in-kind contributions must be in accordance with OMB Circular A-110 (Revised). In the event the recipient does not meet the amount of cost-sharing stipulated in their application, the Bureau’s contribution may be reduced in proportion to the recipient’s stated contribution.
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A1.6E Office of Management and Budget (OMB) Circulars
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Organizations should be familiar with OMB Circulars A-110 (Revised) 22 CFR 145 (Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals and Other Nonprofit Organizations), A-122/A-21 (Cost Principles for Nonprofit Organizations; Indirect Costs), and A-133/A-128 (Audits of Institutions of Higher Education and Other Nonprofit Organizations) on cost accounting principles. OMB circulars are available at:
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