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<br /> EMPG Program Appendix | 2023 Page H-36
<br />federal or state agency for an indirect cost rate, must be included in the submission of the Work Plan for
<br />application purposes. Applicants who do not have a current negotiated indirect cost rate agreement
<br />(including a provisional rate) and wish to charge the de minimis rate must reach out to the Grants
<br />Management Specialist for further instructions. Applicants who wish to use a cost allocation plan in lieu of
<br />an indirect cost rate must also reach out to the Grants Management Specialist for further instructi ons.
<br />Detailed Budget – M&A Only
<br />This Detailed Budget – M&A Only tab enables a full accounting of all project activity costs as they relate
<br />specifically to M&A costs. This tab contains an itemization of only M&A costs related to personnel, fringe
<br />benefits, travel, equipment, supplies, contractual services, construction, and other direct costs. For
<br />personnel and fringe benefits, the position title and percentage of time or fringe allocated to the
<br />EMPG Program grant is required. Each line item is assigned to its relevant project, allowing the
<br />information in mission areas, core capabilities, priorities, EMAP, and POETE categories to populate
<br />accordingly. This enables a breakdown of the full EMPG Program budget into various categories, including
<br />the following: Mission Area, Core Capabilities, National Priority Area, RA Agreed Upon Priority, EMAP
<br />Standard Elements, and POETE Category. The cells for each of these categories are automatically
<br />populated based on the project number as identified in the Grant Activities Outline.
<br />Budget Narrative – M&A Only
<br />The purpose of the Budget Narrative – M&A Only tab is to: 1) justify the need for each line item and the
<br />cost estimates; 2) explain how costs relate to the programmatic goals of the project(s); and 3) supplement
<br />other budget information provided on the Detailed Budget– M&A Only tab. For the Cost Share, applicants
<br />must include a detailed description of the source of the cost share/matching funds. If funds or services are to
<br />be provided by a third party for in-kind match, a dated letter of commitment is required to document the
<br />donation. This tab will include a narrative for each cost category of the budget.
<br />Information for the Detailed Budget and Budget Narrative
<br />This section of the Work Plan is a detailed description of the budget found in the SF -424A and must
<br />include a detailed discussion of how EMPG Program funds will be used. Applicants must itemize costs
<br />related to personnel, fringe benefits, travel, equipment, supplies, contractual costs, other direct costs,
<br />indirect costs, and total costs.
<br />Applicants should use the following instructions and budget cost category descriptions to complete the
<br />Budget Detail section of the Work Plan.
<br />Personnel: List each position with a brief description of the duties and responsibilities (no personnel
<br />names), as well as the salary computation for staff. If a Cost-of-Living Adjustment increase and/or merit
<br />pay increase in salary will be provided for the position, include those costs in calculations for personnel
<br />and the associated fringe benefits on the applicable Detailed Budget and the Budget Narrative.
<br />Fringe Benefits: List the computation for fringe benefits for each of the personnel listed in the budget
<br />worksheet. Estimated rates for fringe are allowable but provide the basis for that estimation in the budget
<br />narrative (e.g., average percent fringe paid for most employees within the agency). If not using an
<br />estimate, list fringe benefit and the associated costs for each employee that will be paid by EMPG Program
<br />funding (e.g., Social Security/FICA, Unemployment Compensation, Medicare, Retirement, Health
<br />Insurance, Life Insurance, etc.). Also, in cases where fringe benefits costs are included in an indirect cost
<br />rate agreement, the fringe benefits cannot also be charged as a direct cost for reimbursement.
<br />Travel: Specify the mileage, per diem, estimated number of trips in -state and out-of-state, number of
<br />travelers, and other costs for each type of travel for staff. Travel may be integral to the purpose of the
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