Phase II: Partnership Agreement Budget

Use the "Revised Project Budget" form, even though this is the first submission of budget information.

Send this form to Andi Mathis, State & Regional Specialist, at mathisa@arts.gov, no later than April 18, 2014.

When naming your electronic file, indicate the name of your organization or a recognizable acronym followed by "14Budget.pdf" (e.g., ABCArtsCouncil14Budget.pdf").

For the purposes of this form, you should provide a budget reflecting only the required 1 to 1 match.  At the end of your grant period when you complete your Federal Financial Report, you should report all actual allowable expenses for activities supported under the Partnership award.

Provide budget figures for your entire grant – not by grant components.

This budget cannot include project costs that are supported by any other NEA award nor costs covered by other federal funds or their match.

Your budget can only include allowable project costs that will be incurred during the "Period of Support" indicated in the partnership agreement application. Any costs incurred before or after those dates will be removed. Note: the earliest allowable start date is July 1, 2014.

Round all numbers to the nearest $100. Describe like costs on a single line if necessary to fit the space provided.

INSTRUCTIONS

  1. Applicant. Type in the legal name and mailing address of your organization.

  2. Period of Support Requested. Type in the period of support for your award or indicate a new period here.

  3. Revised Project Description. Leave blank.

  4. Project Budget Summary.

    TIP – complete the rest of the form first, then fill in this section.

    Amount recommended: Enter the total NEA recommended amount for your partnership agreement.

    Total match for this project: Enter total amount of matching funds provided by your agency. Remember, for budgeting purposes you should reflect only the required 1 to 1 match.

    Total project costs: add the two boxes together to get this amount.

     "Amount Recommended" + "Total match for this project" = "Total project costs."

  5. Authorizing Official. A signature is no longer required here but please identify the organization’s Authorizing Official for this grant..

  6. Project Director. Provide the name and contact information for the person in charge of administering your partnership agreement.

INCOME

  1. Total match for this project

    Do not include the recommended NEA amount in this section. Only list matching funds.

    New NEA Legislative Matching Restrictions for State Arts Agencies (SAAs): "The non-Federal funds required…to pay 50 percent of the cost of a program or production shall be provided from funds directly controlled and appropriated by the State involved and directly managed by the State agency of such State."

    Funds proposed as match must meet the NEA’s requirements for allowable budget expense items.  See the "Handbook for State Arts Agencies & Regional Arts Organizations.

    1. Cash match refers to the cash donations (including items or services that are provided by the applicant organization), appropriated funds, grants, and/or other revenues that are expected or received for the partnership agreement. SAAs, please note the above legislation.

      Do not include NEA or other federal grants that are anticipated or received.

    2. For RAOs and NASAA ONLY: In-kind match sources include goods or services provided by a third-party (not by your organization). In-kind can include donated space, supplies, and volunteer services – i.e., goods and services that are donated by individuals or organizations other than the applicant. To qualify as matching resources, these same items also must be listed under direct costs. The dollar value of these non-cash donations should be calculated at their verifiable fair-market value. Identify sources. Reminder: Proper documentation must be maintained for all items noted as "in-kind."

EXPENSES

The Expenses side of the budget form must show how the Total Project Costs – e.g., the combined NEA funds and your matching funds - will be spent.

Direct Costs are those that are identified specifically with the partnership agreement. These costs must be allocable and allowable. See 2 CFR 225 (OMB Circular A-87) or 2 CFR 230 (OMB Circular A-122) for a listing of costs that you may and may not include.

  1. Direct Costs: Salaries and Wages

    Salaries and wages cover compensation for personnel, both administrative and artistic, who are paid on a salary basis. (Funds for contractual personnel and compensation for artists who are paid on a fee basis should be included in "Other expenses" and not here.) Indicate the title and/or type of personnel and the percentage of time that will be devoted to the partnership agreement annually. You may leave the column for annual or average salary range blank. List key staff positions, and combine similar functions.

    Example:

    Title and/or type of personnel Number of personnel Annual or average salary range % of time devoted to this project Amount
    Executive Director 1   7% $8,000
    Program Directors 2   60-70% $30,000
    Education/Outreach Staff 5   20-30% $15,000

    Salaries and wages for performers and related or supporting personnel must be estimated at rates no less than the prevailing minimum compensation as required by the Department of Labor Regulations. (See "Legal Requirements" for details.)

    Salaries and wages that are incurred in connection with fundraising are not allowable expenses; do not include them in your budget. For example, an executive director at 100% may raise questions as some agency directors spend a portion of their time raising funds.

    Fringe benefits are those costs other than wages or salary that are attributable to an employee, as in the form of pension, insurance, vacation and sick leave, etc. They may be included here only if they are not included as indirect costs.

  2. Direct costs: Travel

    Travel must be estimated according to your established travel practice, providing that the travel cost is reasonable and does not exceed the cost of air coach accommodations. Include subsistence costs (e.g., hotels, meals) as part of the "Amount" listed for each trip, as appropriate.

    Foreign travel, if any is intended, must be specified in this section and must conform with government regulations, including those of the U.S. Treasury Department Office of Foreign Asset Control. Please see the General Terms and Conditions for additional travel regulations.

    Indicate travel costs according to the example below. Unless travel is to foreign countries, you do not need to specify destinations; simply indicate whether travel is within your state or out of state.

    Example:

    # of travelers From To Amount
    10 In state   $6,000
    4 Out of state   $4,000
  3. Direct costs: Other

    Other expenses include subgrants, consultant and artist fees, contractual services, promotion, acquisition fees, rights, evaluation and assessment fees, access accommodations (e.g., audio description, sign-language interpretation, translation, closed or open captioning, large-print brochures/labeling), internet access, telephone, copying, postage, supplies and materials, publication, distribution, transportation of items other than personnel, rental of space or equipment, and other project-specific costs. List artist compensation here if artists are paid on a fee basis.

    If you intend to purchase any equipment that costs $5,000 or more per item and that has an estimated useful life of more than one year, you must identify that item here, and provide a justification for the expenditure on this form or in an attachment.

    Example:

    Subgrants $200,000
    Contractual Services (web design, marketing) $35,000
    Administration (% of rent, supplies, communications) $50,000
    Equipment (purchase of high def audio/visual system for state-wide webcasts) $7,500
    Access Accommodations $10,000

    Do not include fundraising, entertainment or hospitality activities, alcohol, concessions (e.g., food, T-shirts), fines and penalties, bad debt costs, deficit reduction, cash reserves or endowments, lobbying, marketing expenses that are not directly related to the partnership agreement, contingencies, miscellaneous, or costs incurred before the beginning of the official period of support. These costs are unallowable and may not be supported with Federal or matching funds.

  4. Total direct costs is the total of all direct cost items listed in "8. Salaries and wages", "9. Travel," and "10. Other expenses."

  5. Indirect costs: to claim indirect costs on this line, you must have a rate negotiated with the NEA or another federal agency.

    Indirect costs are overhead or administrative expenses that are not readily identifiable with fulfilling the partnership agreement.  The costs of operating and maintaining facilities and equipment, depreciation or use allowances, and administrative salaries and supplies are typical examples of indirect costs.

    If you have or intend to negotiate an indirect cost rate, and would like to include indirect costs, complete the information requested in this section. If your indirect cost rate agreement is not negotiated with the NEA, or if you have a statewide cost allocation plan (SWCAP), please provide this documentation with your partnership agreement budget. You must provided details on how the SWCAP amount was calculated. For additional information on indirect costs, see "Indirect Cost Guide for NEA Grantees."

    If you do not have or do not intend to negotiate an indirect cost rate, leave this section blank. You may claim administrative costs or overhead as direct costs under "3. Other expenses."

  6. Total Project Costs: the sum of "11. Total direct costs" plus "12. Indirect costs" (if applicable).