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It explains required budget components, clarifies how grant funds should be spent to benefit disadvantaged communities, and sets expectations for a reasonable, allowable, and cost-effective plan. Includes practical guidance, supporting attachment references (e.g., SF-424A and Program Budget Template), and decision-oriented questions covering eligible costs, budget completeness, eligible administration, budget change limits, and construction budgeting considerations.",{"@graph":63,"@context":119},[64,80,102],{"@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-worksheet-program-budget-description/240848/",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-worksheet-program-budget-description/240848.png","ImageObject",442,249,{"name":88,"@type":89},"Mabel","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-23","2026-09-11",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",8,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the Program Budget Description worksheet?","Question",{"text":109,"@type":110},"It helps the lead applicant develop the Program Budget Description, a key part of the Project Narrative. It outlines required budget components, provides tips (including for construction projects), and includes guiding questions and category descriptions.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What should budget components make clear to EPA?",{"text":114,"@type":110},"They should show how grant money will be spent, how it benefits disadvantaged communities, and that the spending plan is reasonable to complete the projects. Applicants must provide enough detail for EPA to determine costs are reasonable and allowable.",{"name":116,"@type":107,"acceptedAnswer":117},"When can a recipient change the budget after award?",{"text":118,"@type":110},"EPA notes the budget is finalized during workplan negotiations and can be modified, but budget is an evaluated criterion in the NOFO. 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It includes:  \n(1) An overview of the required budget components.  \n(2) Tips to consider, including for specific consideration for construction projects.  \n(3) Guiding questions.  \n(4) A description of each budget category.  \n(5) Additional resources.  \nYou can use this worksheet with the example budgets in the Sample Budget Examples.  \nObjectives ofthe Budget Components  \nYour budget components should make it clear how you will spend the grant money, show how the money will benefit disadvantaged communities, and show that the spending plan is reasonable to complete the projects. As you develop the budget and write the narrative, provide enough detail for each item so that EPA can determine that the cost is reasonable and allowable. EPA will look at the cost-effectiveness of the budget in terms of using the largest possible share of funds for the delivery of benefits to disadvantaged communities in your Project Area. Three budget components are required for Track I and II proposals:  \n• SF-424A: Budget Information for Non-Construction Programs  \nAll applicants must use the SF-424A form, even if you have construction components in your application. In SF-424A, explain how the costs associated with each category relate to the implementation of the work plan and achievement of the grant goals. Access SF-424A at: [https://www.grants.gov/forms/form-items-description/](https://www.grants.gov/forms/form-items-description/)fid/241  \n• Project Narrative: Program Budget Description  \nThe Project Narrative includes a Program Budget Description in the workplan. Since the SF- 424A form also requires a description of the budget, you may choose to use the same description for both. The guiding questions below will help you think through both how to build a budget and questions to ask as you write your Program Budget Description.  \n• Attachment A: Program Budget Template  \nAttachment A to your application is a Budget Template describing the itemized costs of your budget. EPA has provided an example of a budget template, but you can use other formats. Whatever template or form you use, be sure to include total costs per budget  \ncategory and descriptions of specific costs. Below, you will find descriptions of some standard budget categories. A budget template and example budgets are provided in the Budget Template Worksheet.  \nTips to Consider  \nBudgets represent best estimates. They should be realistic and represent a good faith effort to be accurate, but EPA understands that many variables impact grant budgets. This section provides tips to consider related to the Program Budget Description. See NOFO Section IV.B and Appendix G for more information, as well as the Community Change Grant (CCG) webinar on budgeting (provided in the Resources section of this worksheet) .  \n\n| Questions | Considerations when building a budget |\n| --- | --- |\n| Does my budget meet the standard for a good budget? | Include items in the budget that are:\u003Cbr>􀀹 Eligible: Permitted by statute, regulations, or program guidance.\u003Cbr>􀀹 Reasonable: Costs should not be greater than what might ordinarily be associated with performing the scope of work.\u003Cbr>􀀹 Allocable: Incurred directly or indirectly to carry out the work.\u003Cbr>􀀹 Allowable: Allowed to be charged to EPA assistance agreements and not specifically prohibited by statutes.\u003Cbr>􀀹 Necessary: Costs should be essential for achieving the goals and objectives of the project and aligned with the grant’s purpose.\u003Cbr>􀀹 See Section VI.B., VI.E., and Appendix G of the NOFO and EPA’ s Interim General Budget Development Guidance for Applicants and Recipients of EPA Financial Assistance for more information. |\n| Is my budget complete? | 􀀹 Think through all the things you will do, what it will cost, and who will do them.\u003Cbr>􀀹 Consider the costs of the project itse","cbCaipgAjz5GitzZ","https://ap.wps.com/l/cbCaipgAjz5GitzZ","pdf",253895,10,"English","# Program Budget Description\n## Purpose and components included\n## Objectives of budget components\n## Required items for Track I and II proposals\n## Project Narrative and attachments\n## Tips to consider when building a budget\n## Guiding questions for budget construction","[{\"question\":\"What is the purpose of the Program Budget Description worksheet?\",\"answer\":\"It helps the lead applicant develop the Program Budget Description, a key part of the Project Narrative. It outlines required budget components, provides tips (including for construction projects), and includes guiding questions and category descriptions.\"},{\"question\":\"What should budget components make clear to EPA?\",\"answer\":\"They should show how grant money will be spent, how it benefits disadvantaged communities, and that the spending plan is reasonable to complete the projects. Applicants must provide enough detail for EPA to determine costs are reasonable and allowable.\"},{\"question\":\"When can a recipient change the budget after award?\",\"answer\":\"EPA notes the budget is finalized during workplan negotiations and can be modified, but budget is an evaluated criterion in the NOFO. Recipients may re-budget up to 10% without prior EPA approval; changes beyond 10% require requesting a change from the Project Officer and Award Official.\"}]","Budget-Worksheet - Program Budget Description | PDF",1789166494]