Form 089-9 Detailed Budget Worksheet

DEPARTMENT OF HOMELAND SECURITY
FEDERAL EMERGENCY MANAGEMENT AGENCY

OMB NO. 1660-0025

BUDGET DETAIL WORKSHEET

PAPERWORK BURDEN DISCLOSURE NOTICE
Public reporting burden for the data collection instrument is estimated to average .25 hours per response. The burden estimate includes the time for
reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and submitting the form. You are
not required to respond to this collection of information unless it displays a valid OMB control number. Send comments regarding the accuracy of the
burden estimate and any suggestions for reducing the burden to: Information Collections Management, Department of Homeland Security, Federal
Emergency Management Agency, 500 C Street, S.W., Washington, DC 20472, Paperwork Reduction Project (1660-0025). NOTE: Do not send your
completed form to this address.
Purpose: The Budget Detail Worksheet is provided as a guide to assist applicants in the preparation of the budget and budget narrative, when required.
You may submit the budget information using this form or in the format of your choice (plain sheets, your own form, or a variation of this form). However,
all required information (including the budget narrative) must be provided. Any category of expense not applicable to your budget may be deleted.
A. Personnel. List each position by title and name of employee, if available. Show the annual salary rate and percentage of time to be devoted to the
project. Compensation paid for employees engaged in grant activities must be consistent with that paid for similar work within the applicant organization.
Position

Name

Computation

NOTE: Personnel cost are only allowable for direct management and administration of the grant award,
i.e., preparation of mandatory post-award reports.

Cost

Total Cost

B. Fringe Benefits. Fringe benefits should be based on actual known costs or an established formula. Fringe benefits are for the personnel listed in
budget category (A) and only for the percentage of time devoted to the project.
Total Personnel & Fringe Benefits

Total Computations

Total Cost

C. Travel. Itemize travel expenses of project personnel by purpose (e.g., staff to training, field interviews, advisory group meeting, etc.). Show the basis
of computation (e.g., six people to 3-day training at $x airfare, $x lodging, $x subsistence). In training projects, travel and meals for trainees should be
listed separately. Show the number of trainees and unit costs involved. Identify the location of travel, if known. Indicate source of Travel Policies applies,
Applicant or Federal Travel Regulations.
Purpose of Travel

Location

Item

Cost

Computation

Total

D. Equipment. List non-expendable items that are to be purchased. Non-expendable equipment is tangible property having a useful life of more than two
years. (Note: Organization's own capitalization policy and threshold amount for classification of equipment may be used). Expendable items should be
included either in the "Supplies" category or in the "Other" category. Applicants should analyze the cost benefits of purchasing versus leasing equipment,
especially high cost items and those subject to rapid technical advances. Rented or leased equipment costs should be listed in the "Contractual"
category.

FEMA Form 089-0-9,

Explain how the equipment is necessary for the success of the project. Attach narrative describing the procurement method to be used.

Computation

Item

Cost

Budget Narrative: Provide a narrative budget justification for each of the budget items identified.

Total Cost
E. Supplies. List items by type (office supplies, postage, training materials, copying paper, and other expendable items such as books, hand held tape
recorders) and show the basis for computation. (Note: Organization's own capitalization policy and threshold amount for classification of supplies may be
used). Generally, supplies include any materials that are expendable or consumed during the course of the project. These costs are applicable to the
overall M&A cap of three percent (3%).

Comutation

Supply Items

Cost

Total Cost
F. Consultants/Contracts. Indicate whether a applicant's formal, written Procurement Policy or the Federal Acquisition Regulations are followed.

Consultant Fees: For each consultant enter the name, if known, service to be provided, hourly or daily fee (8-hour day), and estimated time on the
project.

Name of Consultant

Service Provided

Computation

Budget Narrative: Provide a narrative budget justification for each of the budget items identified.

Subtotal

Cost

Consultant Expenses: List all expenses to be paid from the grant to the individual consultant in addition to their fees (i.e., travel, meals, lodging, etc.)
Item

Location

Computation

Cost

Budget Narrative: Provide a narrative budget justification for each of the budget items identified

Subtotal
Contracts: Provide a description of the product or services to be procured by contract and an estimate of the cost. Applicants are encouraged to promote
free and open competition in awarding contracts. A separate justification must be provided for sole source contracts in excess of $100.000.

Item

Cost

Budget Narrative: Provide a narrative budget justification for each of the budget items identified

Subtotal

Total

G. Other Cost. List items (e.g., rent, reproduction, telephone, janitorial or security services, and investigative or confidential funds) by major type and the
basis of the computation. For example the square footage and the cost per square foot for rent, and provide a monthly rental cost and how many months
to rent.

Budget Narrative: Provide a narrative budget justification for each of the budget items identified

Subtotal
H. Other Cost. Indirect costs are allowed only if the applicant has a Federally approved indirect cost rate. A copy of the rate approval, (a fully executed,
negotiated agreement), must be attached. If the applicant does not have an approved rate, one can be requested by contacting the applicant's cognizant
Federal agency, which will review all documentation and approve a rate for the applicant organization, or if the applicant's accounting system permits,
costs may be allocated in the direct cost categories.

Description

Computation

Cost

Total

Budget Summary. When you have completed the budget worksheet, transfer the totals for each category to the spaces
below. Compute the total direct costs and the total project costs. Indicate the amount of Federal funds requested and the
amount of non-Federal funds that will support the project

Budget Category
A. Personnel
B. Fringe Benefits
C. Travel
D. Equipment
E. Supplies
F. Consultant/Contracts
G. Other
Total Direct Costs
H. Indirect Costs
I. Total Grantee Contribution
* TOTAL PROJECT COSTS
Federal Request

Federal Amount

Non-Federal Amount