Attachment C - Budget Instructions and Forms

Budget Narrative/Justification and Budget Forms Instructions:

The budget period is based on a State Fiscal Year (SFY), July 1 - June 30. Prepare separate budgets for each fiscal year: SFY16, SFY17, SFY18, SFY19 and SFY20.

Applicants proposing to provide services in both service areas should clearly identify these as separate budgets for each of the areas.

It is imperative that an applicant who proposes to provide services in both geographic service areas (Northern Illinois and Central/Southern Illinois) describe to what extent (if any) costs would change if the applicant's application is accepted for funding for only one geographic service area.

All costs that can be identified as direct costs should be included as a direct line item expenditure. All costs that support the operation of the entire program and cannot be directly allocated to specific program area line items should be grouped together as the program's indirect cost. These costs typically include items that benefit the provider as a whole (e.g., audits, accounting services, salaries and benefits of executive and support staff, portion of rental cost for common areas such as lobby, meeting rooms, etc.).

In the narrative, each line item must have a narrative explanation or justification stating the method used in determining the amount allocated to each line item, why and how funds are to be utilized. Include basis for determining indirect and direct costs services. For assistance in determining indirect versus direct cost components, please consult either OMB Circular A-21 Cost Principles for Educational Institutions, OMB Circular A-87 "Cost Principles for State, Local and Indian Tribal Governments" or OMB Circular A-122 "Cost Principles for Non-Profit Organizations." OMB Circulars can be located at: http://www.whitehouse.gov/omb/grants_circulars/  .

Applicants should be generous in providing footnotes, narrative and/or other explanations that clarify any aspect of budget submission.

Budget Summary (docx)

Line Item Budget Summary (docx)