Budget Categories and Budget Detail Examples
Each budget category is described below followed by an example of a budget
expenditure narrative. The descriptions and line items may or may not apply to your
specific project; they are simply examples.
Object Of
Expenditure
Classification
1000
Instructional Salaries
List all instructional project employees,
including percentage or fraction of full-time
equivalent (FTE) and rate of pay per day,
month and/or annual salary. Note: Funds in
this category are not intended to supplant
current fixed costs.
Example:
Project Director: 50% x
$100,000 annual
salary= $50,000
$50,000
2000
Non-instructional Salaries
List all non-instructional project employees,
including percentage of full-time equivalent,
FTE, and rate of pay per day, month and/or
year. Note: Funds in this category are not
intended to supplant current fixed costs.
Example:
Part-time secretary: 20
weeks, 15 hours per
week @ $11 per hour =
$3,300.
$3,300
3000
Employee Benefits
Record employer’s contributions to
retirement plans and health and welfare
benefits. List and include the percentage
and dollar amount for each employee
benefit being claimed.
Examples:
Project Director:
$50,000 @ 10% =
$5,000.
Classified Benefits:
Part-time secretary
$3,300 @ 9% = $297
$5,297
4000
Supplies and Materials
Record expenditures for books, supplies,
and other non-capitalized
property/equipment. This category includes
expenditures for books and supplies (e.g.,
textbooks, other books, instructional
materials). This category also includes
supplies used in support services and
auxiliary programs, publications, and
subscriptions necessary to operate a
project office. A listing of all equipment,
including the serial and model numbers,
purchased with any portion of these grant
funds, must be recorded and maintained in
the file.
Other Operating Expenses and Services
Travel & Conference: Include expenditures
Examples:
Basic office supplies
and materials @ $50
per month for 12
months= $600
$2,600
5000
Budget Detail Example
Project Funds
Requested
Supplies and materials
for curriculum
development and
instruction= $2,000
$2,358
Example of travel and
Classification
Budget Detail Example
incurred by and/or for employees and other
representatives for travel and conferences,
including lodging, mileage, parking, bridge
tolls, shuttles, and taxis and conference
registration expenses necessary to meet
the objectives of the program. Receipts are
required to be kept on file by your agency
for audit purposes. Bus transportation for
students should be listed here. Out-ofstate travel must be preapproved.
Contracting Services: Services provided to
the school by outside contractors appear
under this category. Identify what, when,
and where services(s) will be provided.
Appropriate activities include conducting
workshops, training, and technical
assistance activities.
conference:
Coordinator to attend
high school regional
workshop, October 17–
18, 2008, in Ontario, at
a cost of $358. [$130
registration fee + $168
for 2 nights lodging +
$40 per diem (meals) +
$20 mileage (60 miles x
$.34 per mile) = $358]
Example of subcontract
information:
Two trainers to provide
technology training @
$100/day x 10 days =
$2,000
Example:
1 laser printer - $5,000
1 network server $8,000
Object Of
Expenditure
6000
Capital Outlay
A listing of all equipment, including the
serial and model numbers, purchased with
any portion of these grant funds, must be
recorded and maintained in the file. This
category also covers sites, improvement of
sites, buildings, and improvement of
buildings.
7000
Other Outgo
Indirect
The indirect administrative costs (overhead)
for this project cannot exceed four percent
(4%) of the total direct costs (line 8 of the
application Budget Summary). This amount
must be subtracted before taking a
percentage of the total.
There are not many
allowable charges for
this budget category
due to the restrictions
for these funds.
Use the following
formula:
Total grant - (total
grant/1.04) = indirect
administrative costs.
Example: $50,000 –
($50,000/1.04) =
$1,923
Total grant = $50,000 =
$48,077 + $1,923
Project Funds
Requested
$13,000
$1,923