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Specific Guidance by Budget Line Item:
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I.        Salaries – This category should include salaries for full or part-time employees. The proposed compensation rates should approximate the current salary for the same or similar positions. The individual’s name for each position, if already identified, should be mentioned, as well as the salary rate and level of effort (generally either number of days or months). Please note that per USAID regulations, compensation for Personnel included in the Offeror’s proposal cannot exceed the USAID Contractor Salary Threshold (CST).
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II.      Fringe Benefits – Fringe Benefits or other compensation are calculated separately from the base salary and the budget details should present the amounts in a similar manner. If fringe benefits are paid, the types of fringe benefits and their individual costs should be disclosed.
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III.    Consultants/Contractual – A consultant is an individual with a particular profession or that possesses a special skill that is hired by the organization for a specific task; however, this individual is not an employee or officer of the organization and in general no fringe benefits are to be included in the consultant’s rate. The consultant’s “title” (i.e. what service) should be included in the sub-line items in your budget table. The proposed consultant rates (either hourly or daily) and LOE (level of effort) should be mentioned, justified, and addressed in the budget narrative and should form the basis of the calculation in your budget. The budget note should describe the specific services the consultants will perform. All contractual agreements for services should be in this section.
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IV.    Travel and Transportation – The Proposal should indicate the number of trips, domestic and international, and the estimated costs. Specify the origin (city, country) and destination (city, country) for each proposed trip, duration of travel, and number of individuals traveling. Per Diem, if paid, should be based on the Offeror’s normal travel policies and on USAID travel regulations. The following cost categories should be covered and budgeted for under this line item: airfare, other travel fares (specify), lodging, per diem, vehicle fuel, vehicle repairs, taxi/other ground transport, etc. If “standard” rates are used, the source of the standard should be mentioned.
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V.    Other Direct Costs – This line item includes costs such as communications, supplies, postage, printing, equipment under $5,000, office rent, etc. Also, costs of any non-programmatic professional services, if any, being procured through a contract mechanism should be included here (such as audit costs). The narrative should provide a breakdown and support for all other direct costs.
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VI.  Program Activities (if any) – Generally, this category should only be used if the activity includes significant program related procurement of services or goods (20% or more of the total budget). For example, significant costs related to training, goods to be purchased and distributed, etc. Relatively small program related services under 20% of the total budget should be included in the other above line items.
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VII.      Indirect Cost – Funds should be budgeted here if your organization has a currently approved Negotiated Indirect Cost Rate Agreement (NICRA). In the absence of a NICRA, we will accept a rate calculation that has been certified by a public accountant or public accounting firm. Indirect costs must be clearly stated including the basis on which they will be applied. In the absence of a NICRA or certified rate, a de minimis rate of 10% will be used. These costs are administrative expenses related to overall general operations and are shared among projects and/or functions. These costs are administrative expenses related to overall general operations and are shared among projects and/or functions. Examples include executive oversight, accounting, grants management, legal expenses, utilities, and facility maintenance. In so far as possible, indentifiable (allocable) costs should be requested and justified in the proposal as direct costs, including those for dedicated ongoing management, facilities, and support. 
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