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Sample Budget Narrative
	ML24275A232
Person / Time
Issue date:	10/02/2024
From:	Sarah Shaffer; NRC/RES/PMDA
To:	;
References
	Download: ML24275A232 (1)
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Attachment 1 1

Sample Budget Narrative Detailed Budget Narrative and Application Instructions Submit a detailed budget narrative explaining the need for and justifying the cost of the Federal and the non-Federal expenditures as they relate to the application objectives. Budget should be labeled with each budget line item and proposed funding amount.

SF-424 Section A - Budget Summary: Fill in the NOFO announcement number 313100XXK00XX under the Grant Program Function or Activity (Column a). The Catalog of Federal Domestic Assistance (CFDA) number is 77.008 (Column b). Columns (c) and (d) should be left blank. Columns (e) and (f) should include the total Federal and Non-Federal funding for the entire grant period.

List all expenditures in the budget narrative using the same budget categories on SF-424A, Section B (Budget Category). Describe each expense in the budget narrative by object class (e.g., personnel, equipment, travel, and other costs) in the order that they appear on the SF-424A, Section B. Include the dollar amounts in the budget narrative/justification and how the dollar amounts were derived.

The cost sharing or matching amount, if applicable, should be entered in the SF-424A, Section C, Non-Federal Resources. The total on Section D, Line 14, and Section E, Line 21, equals total project costs.

Include a detailed description of all costs in the budget justification.

The budget justification submitted with the application must match the dollar amounts on all required forms (i.e., SF-424, SF-424A, Section F). Please explain each calculation and provide a narrative that supports each budget category as it relates to the project objectives.

Applications Involving Multiple Institutions When multiple institutions are involved in a cooperative or partnership arrangement, one institution must be designated as the prime institution and funding for the other institution(s) must be requested via a subaward to be administered by the prime institution. The prime institution should submit its budget using the SF-424A Budget component, including the subaward(s) total amount. Contractual costs for support services are occasionally sufficiently high to warrant a categorical breakdown of costs. When this is the case, provide detailed information as part of the budget narrative. Letters of commitment between multiple institutions, signed by their respective authorized organization representatives, are required as part of the application.

All other institutions (subawardees) must complete individual SF-424A budget forms, attached separately, and information concerning the subaward budget must be provided in their budget narrative.

Allowable Costs Allowable costs must be consistent with 2 CFR Part 200, Subpart E COST PRINCIPLES, be well documented and fully justified for the activities proposed. These costs include but are not limited to the following: materials, supplies, travel to professional meetings, support to defray student participation expenses, such as student compensation (when appropriate) and other student costs (e.g., fees, books, tuition and lab fees) for no more than the amounts specified in the section

2 entitled Budget and Project Period (under Part I of this NOFO). The recipient must provide documentation of tuition rates, if included in the application. Grant funds may not be used to supplant funds otherwise available at the applicant institution. It is recommended that the recipient consult NRC contacts identified in Section VI. Agency Contacts, if there are any questions regarding allowable costs.

Personnel The Principal Investigator will be solely responsible for planning, directing, and executing the proposed project. Individuals participating in the design and implementation of the grant may request salary and fringe benefits appropriate for the person-months devoted to the program. These expenses must be itemized in Sections A and B, as appropriate, of the SF 424A Budget page. Salaries requested may not exceed the levels commensurate with the institution's policy for similar positions. If mentoring interactions and other activities with students/participants are considered a regular part of an individual's academic duties, then mentoring and other interactions with students/participants are non-reimbursable from grant funds. Limited administrative and clerical salary costs associated distinctly with the program, that are not normally provided by the applicant organization, may be direct charges to the grant only when specifically identified and adequately justified.

Undergraduate and graduate students may be included on applications. Undergraduate and graduate students should not be listed as principal investigators, co-principal investigators, or senior personnel.

Fringe Benefits The recipient must provide a copy of the applicable fringe benefit rates. A description of how the cost was computed is required. Provide an explanation for rate changes or escalation, if any.

Travel The recipient must provide a detailed cost breakdown for travel cost. Cost needs to be itemized.

Estimate the cost of all travel for each trip by destination, number of people and days, air fare, hotel, per diem, car rental, etc.

Equipment The recipient must provide an itemized list of equipment showing the cost for each item and an explanation for why the equipment is needed. Proposals requesting to purchase equipment must include equipment quotes or vendor agreements.

Supplies The recipient must provide an itemized list of supplies which includes the cost and quantity per item. A basis for developing the cost estimate (vendor quotes, invoice prices, purchase order history, etc.) must be included.

Other Direct Cost This section of the cost proposal includes all other directly related costs required in support of the program. A description for each cost is required along with how the cost was computed. A basis for developing the cost estimate (vendor quotes, invoice prices, purchase order history, etc.) must be included.

Indirect Cost/Facilities and Administrative (F&A) Costs A copy of the recipients current rate agreement is required in the application with the budget justification. Applicants will use their negotiated indirect rate agreements. F&A will be allowed in accordance with 2 CFR § 200.306 & 2 CFR § 200.414.

3 Other Program-Related Expenses Consultant costs, equipment, supplies, travel for key persons, and other program-related expenses must be justified as specifically required by the proposed program and must not duplicate items generally available for educational programs at the applicant institution.

Travel/virtual participation to the NRC to present research results and/or attend the NRCs Annual Regulatory Information Conference (RIC) is an allowable expense. These expenses must be itemized, as appropriate, in the SF-424A object class categories and fully documented in the budget justification. Committed Cost Sharing/Matching becomes an official part of the budget and should be documented on the SF-424A and in the proposed budget justification.

Recipient Commitment and Responsibilities: The recipient must demonstrate a commitment to support the program objectives of this NOFO. The PI and the recipient institution are expected to have or to develop an administrative structure that enables faculty, academic administrators, and others involved in the project to interact productively during the award period. In a cooperative or partnership arrangement the recipient receiving the NRC grant is responsible for all support provided under the grant.

Example of a Budget Narrative A. Personnel - $168,285.00 John Smith; Assistant Professor The University is requesting funds to support Professor Smith for 1/2 month each summer. His summer rate has been calculated at 1/9 of his annual 9/12 academic year salary. We anticipate a 3% annual escalation each July 1st.

Monthly 9/12 rate: $9,299.25 Annual rate: $9,299.25 *12mos = $111,591 Summar rate: $111,591 / 9mos = $12,399 Yr. 1: July 2020 summer rate: $12,399 + 3% = $13,154; for 1/2 month = $6,577.00 Yr. 2: July 2021 summer rate: $13,154 + 3% = $13,549; for 1/2 month = $6,774.00 Yr. 3: July 2022 summer rate: $13,549 + 3% = $13,955; for 1/2 month = $6,978.00 Total: $20,329.00

4 Adam Smith; Assistant Professor The University is requesting funds to support Professor Smith for 1/2 month each summer. His summer rate has been calculated at 1/9 of his 9/12 academic year salary. We anticipate a 3%

annual escalation each July 1st.

Monthly 9/12 rate: $8,058.25 Annual rate: $8,058.25 *12mos = $96,699 Summar rate: $96,699 / 9mos = $10,744 Yr. 1: July 2020 summer rate: $10,744 + 3% = $11,398; for 1/2 month = $5,700 Yr. 2: July 2021 summer rate: $11,398 + 3% = $11,740; for 1/2 month = $5,870.00 Yr. 3: July 2022 summer rate: $11,740 + 3% = $12,092; for 1/2 month = $6,046.00 Total: $17,616.00 PhD Student Researchers (2 students at 32.39% time for 36 months each)

Funds are requested to support two GSRs working under the direct supervision of one of the Faculty Development Recipients at 32.39% time at Step 7 for 36 months.

PhD students in the Department of Materials Science receive compensation according to the departments compensation plan. The current plan is 48.7% time at Step 7 of the GSR pay scale for all 12 months of the calendar year. We are only requesting compensation for 32.39%

time. The remainder of the students compensation will be paid from cost share commitment on this project. We anticipate a 3% annual escalation to the GSR pay scale each October 1st. A copy of the GSR pay scale is attached.

Year 1 Summer 2019: 2mos

32.82% time

Step 7 rate ($5223/mos.)

2GSRs = 6,857.00 Academic Yr. 2020: 9mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $31,781.00 Summer 2020: 1mo

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $3,531.00 Total: $42,169.00 Year 2 Summer 2020: 2mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $7,062.00 Academic Yr. 20/21: 9mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $32,735.00 Summer 2021: 1mo

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $3,637.00 Total: $43,434.00 Year 3 Summer 2021: 2mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $7,274.00 Academic Yr. 21/22: 9mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $33,717.00 Summer 2022: 1mos

32.82% time

Step 7 rate ($5223/mo+3%)

2GSRs = $3,746.00 Total: $44,737.00

5 B. Fringe Benefits - $6,709 The currently posted 19/20 fringe benefits rates for the faculty summer salary is 10.3%. The currently posted 19/20 fringe benefits rate for graduate students is 1.9%. We anticipate a 3% annual escalation to these rates each July 1st. A copy of our fringe benefit rates is attached.

Year 1 Faculty: $12,276

10.3% + 3% escalation = $1,303.00 GSRs:

$42,169

1.9% *(11/12mos) = $734.00

$42,169

1.9% + 3% escalation * (1/12mos) = $69.00 Total: $2,106.00 Year 2 Faculty: $12,644

10.3% + 3%2 = $1,381.00 GSRs: $43,434

1.9% + 3% * (11/12mos) = $779.00

$43,434

1.9% + 3%2 * (1/12mos) = $73.00 Total: $2,233.00 Year 3 Faculty: $13,024

10.3% + 3%3 = $1,466.00 GSRs: $44,737

1.9% + 3%2 * (11/12mos) = $827.00

$44,737

1.9% + 3%3 * (1/12mos) = $77.00 Total: $2,370.00 C. Travel - $24,000 We are requesting funds for each professor and each graduate student to attend one professional conference and/or visit another university with a similar program per year such as, but not limited to, the Materials Research Society annual meeting.

Faculty Registration: $750 (MRS Meeting) RT Airfare to Boston, MA: $628 Airfare booking fee: $7.50 Per Diem Lodging: $273

2 nights = $546 Actual Meals & Incidentals NTE the campus cap = $62

3 days = $186 Total Faculty Travel: $2,117.50 per faculty x 2 people x 3 years = $12,705.00 Student Registration: $180 (MRS Meeting) RT Airfare to Boston, MA: $628 Airfare booking fee: $7.50 Per Diem Lodging: $273

3 nights = $819 Actual Meals & Incidentals NTE the campus cap = $62

3 days = $248 Total Student Travel: $1,882.50 per student x 2 people x 3 years = $11,295.00 D. Supplies - $26,000 We are requesting funds for supplies, for use of the Research Center services and facilities, and for Course Development. Each of these will be split between the two faculty participants.

6 ANNUAL RESEARCH SUPPLIES ITEM YEAR 1 BUDGET YEAR 1 BUDGE T

YEAR 1 BUDGE T

Research office supplies (lab notebooks, paper, pens, USB drives)

$350

$350 Target materials for sputtering

$500

$400

$400 Argon and Oxygen gas cylinder

$200

$200 Substrates for thin films

$200

$400

$400 Chemicals/consumables

$600

$300

$300 Gloves, Al Foil, Kim Wipes, Kapton Tape

$150

$150 Glovebags (2 each at $80)

$160

$160 Vacuum parts, gauges, gaskets

$350

$250

$250 Recharge: Inductively Couple Plasma - Mass Spectrometer ($160/hr.)

$480

$480 Recharge: Transmission Electron Microscopy ($57/hr.) $840

$1,140

$1,140 Conference poster printing

$170

$170 McClellan Nuclear Reactor time (16 hours1.851852e-4 days 0.00444 hours 2.645503e-5 weeks 6.088e-6 months at $125)

$2,000

$2,000 McClellan Nuclear Reactor labor (20 hours2.314815e-4 days 0.00556 hours 3.306878e-5 weeks 7.61e-6 months at $100)

$2,000

$2,000 Course development (undergraduate assistant 70 hrs.

at $10/hr., demonstration materials)

$1,000

$1,000 ANNUAL SUBTOTAL

$9,000

$8,000 E. Other - $93,462 We are requesting support for travel payments to invite 2-3 external speakers per year to campus to present seminars in the area of nuclear science.

RT Airfare from Knoxville, TN to Chicago, IL: $541 Airfare booking fee: $8 Per Diem Lodging: $125 x 2 night = $250 Meals &

Incidentals: $62 x 3 = $186.00 RT Airfare from Denver, CO to Chicago, IL: $498 Airfare booking fee: $8 Per Diem Lodging: $125 x 2 night = $250 Meals

& Incidentals: $62 x 3 = $186 Subtotal: $1927 x 3 years = $5,781.00 Fee Remissions We are requesting funds to provide graduate student resident tuition and fees for both students.

Graduate student tuition and fees are a required cost of employing graduate student researchers on extramural funds at the University. We have based our calculations on currently posted estimates for

7 the 2019/2020 academic year. We estimate that these fees will increase by 5% per year. We have also applied a 25% discount provided by the campus for extramural research. A copy of the fee remission policy and current tuition rates is attached.

Year 1: $18,542

2 students less 25% discount = $27,813.00 Year 2: $18,542 + 5% escalation

2 students less 25% discount = $29,204.00 Year 3: $18,542 + 5%2

2 students less 25% discount = $30,664.00 F. Indirect Costs - $131,542 Indirect costs are calculated using Modified Total Direct Costs and applying our Federally Negotiated rate of 57%. Fee Remissions are not subject to indirect costs. The indirect cost base is

$230,775.00. The indirect rate agreement is attached.

Year 1: $75,479.00 x 57% = $43,024.00 Year 2: $77,238.00 x 57% = $44,026.00 Year 3: $78,048.00 x 57% = $44,494.00

ML24275A232

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