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Amounts are estimates and, if awarded, payments are based on actual expenditures. The template directs applicants to complete only designated cells, align the Budget Summary with SF-424A Section B, include all project costs, and ensure every cost is allowable, allocable, and reasonable under 2 CFR 200, including specific requirements for cost categories and in-kind contributions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/budget-detail-and-narrative-template-attachment-a-general-instructions/240847/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/budget-detail-and-narrative-template-attachment-a-general-instructions/240847.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-11-03","2026-09-11",true,{"@type":98,"interactionType":99,"userInteractionCount":25},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the Budget Detail and Narrative template?","Question",{"text":108,"@type":109},"It provides a suggested format to present the breakdown of estimated costs by category and includes narrative explanations for items included in the budget.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which cells should be edited in the template?",{"text":113,"@type":109},"Only light blue cells should be filled in; white cells contain instructions, headers, or summary calculations and should not be modified.",{"name":115,"@type":106,"acceptedAnswer":116},"How should cost share be handled in the budget?",{"text":117,"@type":109},"The budget must include the required minimum federal-to-non-federal cost share when applicable, covering contributions incurred and paid during the project, including in-kind contributions such as donated goods, services, and volunteer hours.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},240847,1790398017,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":25,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","ATTACHMENT A  \nBUDGET DETAIL AND NARRATIVE TEMPLATE  \n\n| Budget Detail and Narrative |\n| --- |\n| A thorough budget narrative will aid the administrative review and processing of a recommended award. Amounts included in a budget and budget narrative are estimates; in the event of an award, payments will be based on actual expenditures. The following is guidance for your use in preparing a thorough budget narrative. The budget narrative provides a discussion of, or explanation for, items included in the above budget items. The guidance follows the order of the budget items. This Budget Detail and Narrative template is a suggested format to present the breakdown of your estimated costs, by category, needed to accomplish project activities. |\n| General Instructions |\n| 1. Only fill in light blue cells, white cells contain instructions, headers, or summary calculations and should not be modified.\u003Cbr>2. Rows can be added as needed throughout tabs 6a. through 6j. If rows are added, formulas/calculations may need to be adjusted.\u003Cbr>3. The Budget Summary will auto‐fill when each Budget Object Class category (BOC) subsection is completed.\u003Cbr>4. Rows can be added as needed throughout sections a. through j. If rows are added, formulas/calculations may need to be adjusted.\u003Cbr>5. The information in the Budget Summary table must correspond to Section B of the SF‐424A\u003Cbr>6. The budget estimate should include all project costs, regardless if the costs will be paid with Federal or non‐Federal funds or contributed by a third‐party.\u003Cbr>7. All costs in BOC sections 6a. through 6h. must be directly related to the project activities.\u003Cbr>8. All costs must be allowable, allocable, and reasonable in accordance with the administrative requirements and applicable cost principles prescribed in 2 CFR 200.\u003Cbr>9. Only non‐construction related equipment purchases should be included within BOC subsection 6e. Equipment.\u003Cbr>10. All costs for sub‐recipients and contractual/consultant costs that are not related to construction activities should be included within BOC subsection 6f. Contractual.\u003Cbr>11. All construction costs, including recipient‐owned equipment use costs, equipment rental and purchase costs, supply costs, engineering services, and construction contract costs must be included under BOC subsection 6g. Construction.\u003Cbr>12. All third‐party in‐kind contributions of goods and services, including services performed by volunteers must be included with BOC subsection 6h. Other.\u003Cbr>13. All costs must comply with the cost principles of 2 CFR 200 Subpart E ‐ Cost Principles and be allowable, allocable to the project, and reasonable in amount\u003Cbr>Links: 2 CFR 200 Subpart E ‐ Cost Principles\u003Cbr>§ 200.403 Factors affecting allowability of costs\u003Cbr>§ 200.405 Allocable costs\u003Cbr>§ 200.404 Reasonable costs |\n| Cost Share Instructions |\n| 1. The budget must include at least the minimum Federal to non‐Federal required cost share if applicable.\u003Cbr>2. Cost share encompasses all contributions to the project incurred and paid for during the project. This includes payments for personnel, supplies, equipment, activities and items necessary for the project.\u003Cbr>3. In‐kind Cost Share encompasses all third party contributions to the project that do not involve a payment or reimbursement and represent donated items or services that are necessary to the performance of the project. This includes volunteer personnel hours, donated existing equipment, donated existing supplies, etc. |\n\nATTACHMENT A  \nBUDGET DETAIL AND NARRATIVE TEMPLATE  \n\n| Summary |  |  |  |\n| --- | --- | --- | --- |\n| 6. Budget Object Category | Total Cost | Federal\u003Cbr>Estimated\u003Cbr>Amount | Non‐Federal\u003Cbr>Estimated\u003Cbr>Amount |\n| a. Personnel | $0 |  |  |\n| b. Fringe Benefits | $0 |  |  |\n| c. Travel | $0 |  |  |\n| d. Equipment | $0 |  |  |\n| e. Supplies | $0 |  |  |\n| f. Contractual | $0 |  |  |\n| g. Construction | $0 |  |  |\n| h. Other Direct Costs | $0 |  |  |\n| i. Total Direct Costs | $0 |  |  |\n| i. Indirect Ch","cbCaioWQBx636B1N","https://ap.wps.com/l/cbCaioWQBx636B1N","pdf",495736,23,"English","# General Instructions\n## Cost Share Instructions\n# Budget Object Categories\n## Personnel\n## Fringe Benefits\n## Travel\n## Equipment\n## Supplies\n## Contractual\n## Construction\n## Other Direct Costs\n## Indirect Charges","[{\"question\":\"What is the purpose of the Budget Detail and Narrative template?\",\"answer\":\"It provides a suggested format to present the breakdown of estimated costs by category and includes narrative explanations for items included in the budget.\"},{\"question\":\"Which cells should be edited in the template?\",\"answer\":\"Only light blue cells should be filled in; white cells contain instructions, headers, or summary calculations and should not be modified.\"},{\"question\":\"How should cost share be handled in the budget?\",\"answer\":\"The budget must include the required minimum federal-to-non-federal cost share when applicable, covering contributions incurred and paid during the project, including in-kind contributions such as donated goods, services, and volunteer hours.\"}]","Budget Detail and Narrative Template - Attachment A - General Instructions | PDF",1789166493,8]