Blanket Justification for NEA Funding Application Guidelines and Reporting Requirements for Government Agencies

02/05/21 Partnership Agreements Project Budget Instructions 5

Project Budget (Part 1 and Part 2)

State arts agencies (SAAs), regional arts organizations (RAOs), and national service organizations of SAAs and RAOs should submit this form no later than April 30, 2007.

For the purposes of this form, SAAs should include Poetry Out Loud in the Basic State Plan component.

NOTE: Organizations may not receive more than one Arts Endowment grant for the same expenses. This budget cannot include project costs that are supported by any other federal funds or their match.

Your Project Budget should reflect only those costs that will be incurred during the "Period of Support" that you have indicated for your project. Any costs incurred before or after those dates will be removed. Round all numbers to the nearest $100.

Combine like costs if necessary to make rounding more realistic.

INCOME

1. AMOUNT REQUESTED FROM THE ARTS ENDOWMENT: For SAAs, indicate the total amount recommended by the Arts Endowment for all components. This includes the Basic State Plan and the Arts Education, Arts in Underserved Communities, Challenge America: Reaching Every Community, American Masterpieces, and/or Folk & Traditional Arts Infrastructure components.

For RAOs, indicate the total amount recommended by the Arts Endowment for all components. This includes the Basic Regional Plan and the Regional Touring Program, American Masterpieces, and/or Folk & Traditional Arts Infrastructure components.

2. TOTAL MATCH FOR THIS PROJECT: The Arts Endowment requires each applicant to obtain at least half the total cost of each project from nonfederal sources. For example, if you receive a $10,000 grant, your total project costs must be at least $20,000 and you must provide at least $10,000 toward the project from nonfederal sources. Matches of more than dollar for dollar are encouraged. These matching funds may be all cash or a combination of cash and in-kind contributions as detailed below. Be as specific as possible. Asterisk (*) those funds that are committed or secured.

Cash match refers to the cash donations (including items or services that are provided by the applicant organization), grants, and revenues that are expected or received for this project. Do not include any Arts Endowment or other federal grants that are anticipated or received. Identify sources.

Indicate cash match by component (e.g., Basic State Plan or Arts Education or Arts in Underserved Communities or Challenge America: Reaching Every Community or American Masterpieces or Folk & Traditional Arts Infrastructure).

Example:

Cash	Amount
Basic State Plan (list sources, e.g., legislature, ABC organization)	$000,000
Arts Education (list sources)	$00,000
Underserved (list sources)	$00,000
Challenge America (list sources)	$00,000
American Masterpieces (list sources)	$00,000
Folk & Traditional Arts Infrastructure (list sources)	$00,000

In-kind: Donated space, supplies, volunteer services are goods and services that are donated by individuals or organizations other than the applicant (third-party). Local match could be considered in-kind. To qualify as matching resources, these same items also must be listed in the project budget as direct costs. The dollar value of these non-cash donations should be calculated at their verifiable fair-market value. Identify sources. Reminder: Proper documentation must be maintained for all items noted as "in-kind."

Indicate in-kind match by component (e.g., Basic State Plan or Arts Education or Arts in Underserved Communities or Challenge America: Reaching Every Community or American Masterpieces or Folk & Traditional Arts Infrastructure).

EXPENSES

DIRECT COSTS are those that are identified specifically with the project.

1. DIRECT COSTS: Salaries and wages cover compensation for personnel, administrative and artistic, who are paid on a salary basis. (Funds for contractual personnel and compensation for artists who are paid on a fee basis should be included in "3. Other expenses" in Part 2 of the Project Budget form, and not here.) Indicate the title and/or type of personnel and the percentage of time that will be devoted to the project. Leave blank the columns for number of personnel and annual or average salary range. List key staff positions, and combine similar functions.

Example:

Title and/or type of personnel	Number of personnel	Annual or average salary range	% of time devoted to this project	Amount
Executive Director			7%	$0,000
Archivists			5-40%	$00,000
Support Staff			20-30%	$0,000

Salaries and wages for performers and related or supporting personnel must be estimated at rates no less than the prevailing minimum compensation as required by the Department of Labor Regulations. (See "Legal Requirements" for details.) Salaries and wages that are incurred in connection with fund raising are not allowable project expenses; do not include them in your budget.

Fringe benefits are those costs other than wages or salary that are attributable to an employee, as in the form of pension, insurance, etc. They may be included here only if they are not included as indirect costs.

2. DIRECT COSTS: Travel must be estimated according to the applicant's established travel practice, providing that the travel cost is reasonable and does not exceed the cost of air coach accommodations. Include subsistence costs (e.g., hotels, meals) as part of the "Amount" listed for each trip, as appropriate. Foreign travel, if any is intended, must be specified in this section and must conform with government regulations. If Arts Endowment funds are used for foreign travel, such travel must be booked on a U.S. air-carrier when this service is available.

Indicate travel costs by component (e.g., Basic State Plan or Arts Education or Arts in Underserved Communities or Challenge America: Reaching Every Community or American Masterpieces or Folk & Traditional Arts Infrastructure).

List the components under the # of travelers column; leave blank the columns From and To.

Example:

# of travelers	From	To	Amount
Basic State Plan			$0,000
American Masterpieces			$0,000

3. DIRECT COSTS: Other expenses include subgrants to artists or organizations, consultant and artist fees, contractual services, promotion, acquisition fees, rights, evaluation and assessment fees, access accommodations (e.g., audio description, sign-language interpretation, closed or open captioning, large-print brochures/labeling), telephone, photocopying, postage, supplies and materials, publication, distribution, translation, transportation of items other than personnel, rental of space or equipment, statewide allocation, and other project-specific costs. List artist compensation here if artists are paid on a fee basis.

Television broadcast projects and educational/interpretive videos must be closed or open captioned. Applicants should check with captioning organizations for an estimate.

If you intend to purchase any equipment that costs $5,000 or more per item and that has an estimated useful life of more than one year, you must identify that item here. Provide a justification for this expenditure in this section of the Project Budget form.

Indicate other expenses by component (e.g., Basic State Plan or Arts Education or Arts in Underserved Communities or Challenge America: Reaching Every Community or American Masterpieces or Folk & Traditional Arts Infrastructure).

Example:

Basic State Plan (list items, e.g., subgrants to artists, administration)	$000,000
Arts Education (list items)	$00,000
Underserved (list items)	$00,000
Challenge America (list items)	$00,000
American Masterpieces (list items)	$00,000
Folk & Traditional Arts Infrastructure (list items)	$00,000

Do not include fund raising, entertainment or hospitality activities, concessions (e.g., food, T-shirts), fines and penalties, bad debt costs, deficit reduction, cash reserves or endowments, lobbying, marketing expenses that are not directly related to the project, contingencies, miscellaneous, or costs incurred before the beginning of the official period of support.

4. TOTAL DIRECT COSTS is the total of all direct cost items listed in "1. Salaries and wages" (from Part 1 of the Project Budget form), "2. Travel," and "3. Other expenses."

5. INDIRECT COSTS are overhead or administrative expenses that are not readily identifiable with a specific project. (The costs of operating and maintaining facilities and equipment, depreciation or use allowances, and administrative salaries and supplies are typical examples of indirect costs.) Indirect costs are prorated or charged to a project through a rate negotiated with the Arts Endowment or another federal agency. If you do not have or intend to negotiate an indirect cost rate, leave this section blank. You may claim administrative costs or overhead as direct costs under "3. Other expenses." If you have a negotiated rate and would like to include indirect costs, complete the information requested in this section. For additional information, see "Indirect Cost Guide for NEA Grantees."

6. TOTAL PROJECT COSTS is the total of "4. Total direct costs," and, if applicable, "5. Indirect costs." NOTE: "1. Amount requested from the Arts Endowment" (from Part 1 of the Project Budget form) plus "2. Total match for this project" (also from Part 1) must equal the "Total project costs." Your project budget should not equal your organization's entire operating budget.