The applicant shall prepare and submit an original and two copies of its proposed budget. The SF 424A must be used in the preparation of the budget data, and in accordance with the instructions and footnotes on the form.

The applicant shall also prepare and submit an original and two copies of supplemental data sheets. The sheets should display detailed breakdowns of the subtotals proposed for each of the object class categories (Lines a- k) of each Grant Program, Function or Activity identified in Section B - Budget Categories of the SF 424A. When the applicant is to provide contributory matching funds or a cost sharing arrangement is contemplated, the Federal and Non-Federal share for each object class category shall also be identified. If the applicant proposes third party in-kind contributions (the use of which is subject to the authorizing statute to provide assistance, and the applicable uniform administrative requirements), the supplemental data sheets) shall contain sufficient information to allow the Government to assess the value of the proposed contributions (e.g., quantities, types, models, shelf-life, basis for valuation).

Supplemental data sheets shall address the following, as applicable:

1. PERSONNEL

• Identify each position to be supported under the proposed award by title.
• Briefly specify the duties of professionals to be compensated under this project.
• State the amounts of time, such as hours or percentage of time, to be expended by each position under this project.
• State the amount of compensation to be paid each employee, student or assistant under this project.
• State whether the proposed compensation is consistent with that paid to other personnel engaged in similar work both within and outside your organization.

2. FRINGE BENEFITS

• Indicate the basis for computation of rates, including the types of benefits to be provided.

3. TRAVEL

• Identify total Foreign and Domestic Travel as separate items.
• Indicate the estimated number of trips, points of origin and destination, and purpose of travel.
• For each trip, itemize the estimate of transportation and/or subsistence costs.
• Specify the basis for computation of each type of travel expense (e.g., current airline ticket quotes, past trips of a similar nature, federal government or organization travel policy, etc.).

4. EOUIPMENT

• Indicate the estimate unit cost for each item to be purchased.
• Provide the basis for cost estimates.
• Briefly justify the need for items of equipment to be purchased.

5. MATERIALS AND SUPPLIES

• Itemize material and supply estimates by the nature of the expense.
• Provide the basis for cost estimates or computations (e.g., vendor quotes, prior purchase of similar or like items, etc.).

6. CONTRACTS AND SUBGRANTS

• Describe the products to be acquired, and/or the professional services to be provided.
• Provide a brief justification for any contractors selected.
• For professional services contracts, state the amounts of time to be devoted to the project, including the cost to be charged to this proposed grant award.
• Are any sole source contracts contemplated? If so, provide sufficient detail for justification of the use of a single source for contracts in excess of $10,000 with State, Local and Indian Tribal Governments, and, in excess of $5,000 for all others.
• Indicate whether positive efforts have been made to utilize small and disadvantaged (minority) businesses where feasible.

7. CONSTRUCTION AND OTHER

• List items by major type (including miscellaneous items having a value greater than $25,000 or 10°/ of the total project estimate, whichever is less).
• State whether contingency reserves are included in this category and identify the kind of items and/or activities included in reserve.
• Provide the basis for cost estimates or computations.

8. INDIRECT COSTS

• State whether the amount required is based on a rate approved by a Federal Agency and identify the approving/cognizant Federal Agency.
• If no indirect cost agreement approved by a Federal Agency exists, state the basis for the amount requested.