Attachment IV (Accessible PDF).pdf

ETA Advisory File Text

Attachment IV IV-1 Instructions for Budget Information Narrative The Budget Information Narrative must include the following information Each line item on the SF 424A must list a cost and be explained. Each line item on the SF 424A pertains to projected costs at the recipient level except for the Contractual line item. Contractual should include costs at the project operator level. The total for each line item on the Budget Information Narrative must match the total for each line item on the SF 424A. If a grant modification requests realignments within the budget the narrative must address the reason for the change in each affected line item. 1.Personnel List all staff positions by title. State the annual salary of each person the percentage of each person s time devoted to the project the amount of each person s salary funded by the grant and the total personnel cost for the period of performance. 2.Fringe Benefits Provide the overall fringe benefit percentage which reflects the recipient s organizational fringe and list the components included such as health insurance FICA retirement etc. Provide the fringe benefit calculation for each staff position listed under the Personnel line item. 3.Travel Specify the type and purpose of the travel the number of travelers approximate mileage per diem rates estimated number of trips and other associated travel costs. 4.Equipment Identify each item of equipment to be purchased. Equipment has an estimated acquisition cost per unit of 10 000 or more and a useful life of one year or more. List the quantity and unit cost per item. Items with a unit cost of less than 10 000 are classified as supplies. 5.Supplies Supplies include all tangible personal property other than equipment . Identify supply categories e.g. office supplies cell phones personal tools for disaster clean up etc. . List the cost associated with each category. 6.Contractual Identify each project operator and the funding allocation made to the organization. Provide total projected costs NOT for each project operator but as a lump sum for each of the following categories Administrative Costs Career Services Supportive Services Training itemize work-based training and classroom training and Other Costs itemized . 7.Construction Construction costs are not allowable costs so this line must be left as zero. Minor alterations to adjust an existing space for grant activities such as a classroom alteration which the Department does not consider construction may be allowable such minor alteration costs must be shown on other appropriate lines such as Contractual. Attachment IV IV-2 8.Other List each item in sufficient detail for the Department to determine whether the costs are reasonable or allowable. Costs included under Other should not fit into any other line- item category. 9.Indirect Charges If charging indirect costs to the grant this line item must be populated. Include the current approved Negotiated Indirect Cost Rate Agreement NICRA signed by the Federal cognizant agency as an attachment. Include either the approved indirect cost rate with a copy of the NICRA a description of the base used to calculate indirect costs along with the amount of the base and the total indirect costs requested OR For those applicant states that meet the requirements to use the 15 percent de minimis rate as described in 2 CFR 200.414 f a description of the modified total direct cost base see 2 CFR 200.1 for definition used in the calculation along with the amount of the base and the total indirect costs requested based on the 15 percent de minimis rate.