Southeast New England Program 2025 Watershed Implementation Grants (SWIG25) - Application Budget Guidance

Sep 12, 2026

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Application Budget Guidance for the Southeast New England Program’s 2025 Watershed Implementation Grants (SWIG25) explains how to build LOI and Full Proposal budgets that are clear, complete, and defensible. It describes how the LOI uses preliminary cost estimates while the Full Proposal provides actual numbers or solid estimates, including a required budget table for request and non-federal match. The guidance covers federal cost categories (SF-424A/object classes), required line-item structures, and the budget narrative requirement for full proposals, including match calculations and indirect cost handling.

LanguageEnglish

CategoryPresentations

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

SWIG25 Application Budget

Budget purpose and relationship between LOI and Full Proposal

Budget table requirements for LOI and Full Proposal

Budget Categories (SF-424A/object class)

Personnel, Fringe Benefits, Travel, Equipment, Supplies

Contractual and Construction

Other, Total Direct, Indirect, Total

Budget Narrative (Full Proposal only)

Southeast New England Program 2025 Watershed Implementation Grants (SWIG25) Application Budget Guidance For use in developing Letter of Intent and Full Proposal applications 1. SWIG25 Application Budget Before tackling your SWIG25 project budget, be sure read the SWIG25 Request for Proposals (RFP), available for download on the SWIG25 RFP Page. The budget is central to your SWIG25 project proposal. In order to be considered for funding, your proposal must provide clear, complete, and defensible information on expected project costs. SWIG proposal budgets may include some cost estimates, since actual project costs may vary and can be adjusted once the project is underway. The Letter of Intent (LOI) provides a preliminary budget, while the Full Proposal budget will provide actual numbers or solid estimates for all costs. Therefore, the two budgets need not be identical, but should be generally consistent with respect to uses of funds and overall costs. The budget table is required for both the LOI and Full Proposal, and should itemize all project costs, for both the request and the non-federal match. The Full Proposal also requires a budget narrative form, where you can provide additional detail or back-up information on the costs listed in the table. More on this below. If you have questions beyond those which are addressed in this document, refer to detailed video guidance from EPA on all aspects of grant budget development ON THIS PAGE. 2. Budget Table In both the LOI and Full Proposal, the budget table is the primary means by which you’ll communicate the expected costs of your project. Download the Excel budget template from the SWIG25 RFP Page, and review the example of a completed proposal budget in the RFP. Use the template to create your proposal budget. 3. Budget Categories The budget table must break down costs for both Request and Match by federal (SF-424A) cost category (object class) . These categories are as follows (additional explanation provided by RAE): a. Personnel: The “Personnel” category includes requests and/or match for salaries of the applicant (grantee) organization only. As noted below, salaries of partner organizations should be listed under “Other.” Salaries must be provided at actual rates but should factor in anticipated raises (note this calculation in the table or budget narrative). In the budget narrative, briefly describe the work that each funded employee will do on the project. b. Fringe Benefits: Fringe may be calculated on an hourly basis or as a percentage of staff salaries and must be provided at actual rates. Fringe must be separated from salary. The “Fringe” category should include fringe request and/or match for the applicant organization only. c. Travel: Estimate costs for local and long-distance travel for staff of applicant organization only. Use current federal mileage rate and note purpose of travel in the table or budget narrative. d. Equipment: Durable goods with a unit cost in excess of $5,000 . Please include justification for equipment purchase and basis for cost determination in table or budget narrative. e. Supplies: All other durable and non-durable goods with a unit cost less than $5,000, including computers. Grants will pay for refreshments as necessary for public meetings, etc., but food and drink costs must be listed as a separate line item. Grants will not pay for alcoholic beverages. f. Contractual: Include all purchases of services (engineering companies, construction companies, etc.) . Include basis for cost determination in table or budget narrative. In budget narrative, include brief description of scope of work for each contract. Contracts are subject to federal purchase requirements—see below. g. Construction: Do not include this federal cost category in your SWIG budget. Construction activities should be costed under other appropriate categories such as Personnel, Equipment, Supplies, or Contractual. h. Other: Includes

FAQs

What is the role of the budget in SWIG25 funding consideration?

The SWIG25 budget is central to the project proposal. Funding consideration requires clear, complete, and defensible information about expected project costs.

Are the LOI and Full Proposal budgets required to be identical?

No. The LOI provides a preliminary budget, while the Full Proposal provides actual numbers or solid estimates. They should be generally consistent regarding uses of funds and overall costs.

What federal cost categories must be used in the SWIG25 budget table?

Budgets must break down request and match by federal SF-424A cost categories (object classes), including Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual, Construction (excluded), Other, Total Direct, Indirect, and Total.

Sep 12, 2026

Upload by Rowan