Region 10 Grants: Work Plans and Budgets

A Work Plan and Detailed Budget for your proposed project are required elements of your application package. There are no standard forms for either. You are welcome to use any format you wish. However, there are required criteria which your Work Plan and Detailed Budget must address.

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When Developing Your Work Plan Do: Write clear and concise work plan elements. Break down objectives into logical, consecutive, clearly stated tasks or steps. Identify how each task will be accomplished. State expected products/outputs for each task, goal, and objective. Link personnel, equipment, and other budget costs from the Detailed Budget to the tasks/objectives listed in the work plan. Provide estimated time frames to accomplish the tasks

When Developing Your Work Plan Avoid: Vaguely defined goals, objectives, tasks, time frames, and outcomes. Leaving specific outputs/deliverables unidentified. Omitting time frames or resources for specific objectives or tasks.

How Much Detail is Enough?

Please include information that shows how you arrived at your estimated costs, i.e: what is the basis for your calculations? At a minimum, your detailed budget must follow these criteria, using these budget categories:



Personnel	List all staff positions for the project by title. Give annual salary or hourly rate, percentage of time or number of hours allotted to the project, and total cost for the project period. The total for this category will be entered on Standard Form 424A, Section B, Line 6.a.
Fringe Benefits	Identify the percentage used for your calculation, the basis for its computation, and what benefits are included. This amount will be entered on Standard Form 424A, Section B, Line 6.b.
Travel	Indicate the budgeted travel's purpose, the destination of each trip, the duration of the trip and the number of travelers. Specify the mileage, per diem, and other costs for each type of travel, such as lodging, common carrier transportation, etc. If each trip cannot be itemized out, describe how you arrived at your budgeted costs. For example: “Travel costs are based on last year’s actual costs for the same work tasks. This year’s travel effort is estimated to be the same.” This amount will be entered on Standard Form 424A, Section B, Line 6.c.
Equipment	Identify each item to be purchased which has an estimated acquisition cost of $5,000 or more per unit and a useful life of more than one year. Items with a unit cost of less than $5,000 are deemed to be supplies, pursuant to 40 CFR 31.3 and 30.2. If applicable, indicate why it is more economical to purchase rather than lease. This amount will be entered on Standard Form 424A, Section B, Line 6.d.
Supplies	Supplies” means all tangible personal property, other than “equipment”. The detailed budget should identify categories of supplies to be procured (e.g., laboratory supplies or office supplies), and their cost. This amount will be entered on Standard Form 424A, Section B, Line 6.e.
Contractual	Identify each proposed contract and specify its purpose and estimated cost. Provide information on how the estimates were arrived at. This amount will be entered on Standard Form 424A, Section B, Line 6.f. NOTE: Applicants should review EPA's regulations concerning procurement and the need to provide justification for sole source agreements and documentation concerning cost-price analysis for contracts and other agreements. If your project requires the hiring of consultants, you should be aware of the limits on allowable consultant costs. If your project requires the hiring of consultants, the maximum allowable consultant rate cannot exceed the maximum daily rate for a Level IV of the Executive Schedule, adjusted annually. For 2006, that rate is $68.52 per hour ($548.16 per day). This excludes overhead, travel, and subsistence costs for travel. To find the most current annual rate go to: www.opm.gov. Your detailed budget MUST show the hourly or daily rate you are proposing (for example: 24 hours X $60.00 per hour = $1,440.00; or $480.00 per day X 3 days = $1440.00)
Other	Include items here which do not fit in the other specific budget categories. List each item separately and provide sufficient detail for EPA to determine the reasonableness and allowability of its cost. Please Note: Sub-awards to sub-grantees would fall under this category. This amount will be entered on Standard Form 424A, Section B, Line 6.h.
Indirect Charges	If indirect charges are budgeted, indicate the approved rate and base. Show the calculations. This amount will be entered on Standard Form 424A, Section B, Line 6.j.





Here is a sample Detailed Budget which meets all of the above criteria (PDF, 4pp, 13kb. About PDF)

• Check ALL calculations for accuracy.

• The Detailed Budget cost categories must include the amount being requested from EPA plus any required or voluntary cost share/match.

• At the conclusion of your detailed budget, be sure to show the Total Project Cost.

• Be sure to include any cost share/match amount on both the detailed budget and the Standard Form 424A.

• Be sure the Budget Categories you use on the detailed budget match those on the Standard Form 424A. If not, your application will be returned for correction. The reviewers of grant applications will not re-write detailed budgets to conform to these categories.

• IMPORTANT information on Program Income - If you anticipate earning program income as a result of your EPA award, show the estimated amount, explain how it is to be earned, AND if you would like to use the program income on this project, be sure to include the amount in your detailed budget.

• If items that are generally considered to be indirect costs are included as direct costs (such as rent, utilities, office supplies) please explain why they are being charge as direct costs.