Form ED524 "Budget Information Non-construction Programs"

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U.S. DEPARTMENT OF EDUCATION
Number: 1894-0008
Expiration Date:
BUDGET INFORMATION NON-CONSTRUCTION PROGRAMS
09/30/2023
Applicants requesting funding for only one year should complete
Name of Applicant Organization
the column under "Project Year 1." Applicants requesting funding
for multi-year grants should complete all applicable columns.
Please read all instructions before completing form.
SECTION A - BUDGET SUMMARY U.S. DEPARTMENT OF EDUCATION FUNDS
Budget Categories
Project Year 1
Project Year 2
Project Year 3
Project Year 4
Project Year 5
Project Year 6
Project Year 7
Total
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
1. Personnel
2. Fringe Benefits
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Construction
8. Other
9. Total Direct Costs (lines 1-
8)
10. Indirect Costs
*Enter Rate Applied:
11. Training Stipends
12. Total Costs (lines 9-11)
*Indirect Cost Information (To Be Completed by Your Business Office):
If you are requesting reimbursement for indirect costs on line 10, please answer the following questions:
(1)
Do you have an Indirect Cost Rate Agreement approved by the Federal government? ____Yes ____No.
(2)
If yes, please provide the following information and provide a copy of your Indirect Cost Rate Agreement:
Period Covered by the Indirect Cost Rate Agreement: From: ___/___/______ To: ___/___/______ (mm/dd/yyyy)
Approving Federal agency: ____ED
____Other (please specify): __________________________ The Indirect Cost Rate is _________%
(3)
If this is your first Federal grant, and you do not have an approved indirect cost rate agreement, are not a State, Local government or Indian Tribe, and are not funded under a
training rate program or a restricted rate program, do you want to use the de minimis rate of 10% of MTDC? ____Yes ____No. If yes, you must comply with the
requirements of 2 CFR § 200.414(f).
(4)
If you do not have an approved indirect cost rate agreement, do you want to use the temporary rate of 10% of budgeted salaries and wages? ____Yes ____No. If yes, you
must submit a proposed indirect cost rate agreement within 90 days after the date your grant is awarded, as required by 34 CFR § 75.560.
(5)
For Restricted Rate Programs (check one) -- Are you using a restricted indirect cost rate that:___ Is included in your approved Indirect Cost Rate Agreement?
Or ___ Complies with 34 CFR 76.564(c)(2)? The Restricted Indirect Cost Rate is _________%
(6)
For Training Rate Programs (check one) -- Are you using a rate that: ____Is based on the training rate of 8 percent of MTDC (See EDGAR § 75.562(c)(4))? Or ____Is
included in your approved Indirect Cost Rate Agreement, because it is lower than the training rate of 8 percent of MTDC (See EDGAR § 75.562(c)(4)).
ED 524
OMB Control
U.S. DEPARTMENT OF EDUCATION
Number: 1894-0008
Expiration Date:
BUDGET INFORMATION NON-CONSTRUCTION PROGRAMS
09/30/2023
Applicants requesting funding for only one year should complete
Name of Applicant Organization
the column under "Project Year 1." Applicants requesting funding
for multi-year grants should complete all applicable columns.
Please read all instructions before completing form.
SECTION A - BUDGET SUMMARY U.S. DEPARTMENT OF EDUCATION FUNDS
Budget Categories
Project Year 1
Project Year 2
Project Year 3
Project Year 4
Project Year 5
Project Year 6
Project Year 7
Total
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
1. Personnel
2. Fringe Benefits
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Construction
8. Other
9. Total Direct Costs (lines 1-
8)
10. Indirect Costs
*Enter Rate Applied:
11. Training Stipends
12. Total Costs (lines 9-11)
*Indirect Cost Information (To Be Completed by Your Business Office):
If you are requesting reimbursement for indirect costs on line 10, please answer the following questions:
(1)
Do you have an Indirect Cost Rate Agreement approved by the Federal government? ____Yes ____No.
(2)
If yes, please provide the following information and provide a copy of your Indirect Cost Rate Agreement:
Period Covered by the Indirect Cost Rate Agreement: From: ___/___/______ To: ___/___/______ (mm/dd/yyyy)
Approving Federal agency: ____ED
____Other (please specify): __________________________ The Indirect Cost Rate is _________%
(3)
If this is your first Federal grant, and you do not have an approved indirect cost rate agreement, are not a State, Local government or Indian Tribe, and are not funded under a
training rate program or a restricted rate program, do you want to use the de minimis rate of 10% of MTDC? ____Yes ____No. If yes, you must comply with the
requirements of 2 CFR § 200.414(f).
(4)
If you do not have an approved indirect cost rate agreement, do you want to use the temporary rate of 10% of budgeted salaries and wages? ____Yes ____No. If yes, you
must submit a proposed indirect cost rate agreement within 90 days after the date your grant is awarded, as required by 34 CFR § 75.560.
(5)
For Restricted Rate Programs (check one) -- Are you using a restricted indirect cost rate that:___ Is included in your approved Indirect Cost Rate Agreement?
Or ___ Complies with 34 CFR 76.564(c)(2)? The Restricted Indirect Cost Rate is _________%
(6)
For Training Rate Programs (check one) -- Are you using a rate that: ____Is based on the training rate of 8 percent of MTDC (See EDGAR § 75.562(c)(4))? Or ____Is
included in your approved Indirect Cost Rate Agreement, because it is lower than the training rate of 8 percent of MTDC (See EDGAR § 75.562(c)(4)).
ED 524
Applicants requesting funding for only one year should complete
Name of Applicant Organization
the column under "Project Year 1." Applicants requesting funding
for multi-year grants should complete all applicable columns.
Please read all instructions before completing form.
SECTION B - BUDGET SUMMARY
NON-FEDERAL FUNDS
Project Year 6
Project Year 7
Project Year 1
Project Year 2
Project Year 3
Project Year 4
Project Year 5
Total
Budget Categories
(f)
(g)
(a)
(b)
(c)
(d)
(e)
(h)
1. Personnel
2. Fringe Benefits
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Construction
8. Other
9. Total Direct Costs
(Lines 1-8)
10. Indirect Costs
*Enter Rate Applied:
11. Training Stipends
12. Total Costs
(Lines 9-11)
SECTION C – BUDGET NARRATIVE (see instructions)
ED 524
Applicants requesting funding for only one year should complete
Name of Applicant Organization
the column under "Project Year 1." Applicants requesting funding
for multi-year grants should complete all applicable columns.
Please read all instructions before completing form.
IF APPLICABLE: SECTION D – LIMITATION ON ADMINISTRATIVE EXPENSES
(1) List administrative cost cap (x%): _____
(2) What does your administrative cost cap apply to? __ (a) indirect and direct costs or __ (b) only direct costs
Project Year 6
Project Year 7
Project Year 1
Project Year 2
Project Year 3
Project Year 4
Project Year 5
Total
Budget Categories
(f)
(g)
(a)
(b)
(c)
(d)
(e)
(h)
1. Personnel Administrative
2. Fringe Benefits
Administrative
3. Travel Administrative
4. Contractual Administrative
5. Construction
Administrative
6. Other Administrative
7. Total Direct Administrative
Costs (lines 1-6)
8. Indirect Costs
*Enter Rate Applied:
9. Total Administrative Costs
10. Total Percentage of
Administrative Costs
Instructions for ED 524
General Instructions
(3): If you check “no” in (1), indicate in (3) if you want to
each budget category of a project year the breakdown of the
This form is used to apply to individual U.S. Department of Education
use the de minimis rate of 10 percent of MTDC (see 2CFR § 200.68).
specific expenses attributable to each sub-project or activity.
(ED) discretionary grant programs. Unless directed otherwise, provide
If you use the de minimis rate, you are subject to the provisions in 2
the same budget information for each year of the multi-year funding
CFR § 200.414(f). Note, you may only use the 10 percent de minimis
2.
For non-Federal funds or resources listed in Section B that are
request. Pay attention to applicable program specific instructions, if
rate if you are a first-time Federal grant recipient, and you do not have
used to meet a cost-sharing or matching requirement or provided
attached. You may access the Education Department General
an Approved Indirect Cost Rate Agreement. You may not use the de
as a voluntary cost-sharing or matching commitment, you must
Administrative Regulations cited within these instructions at:
minimis rate if you are a State, Local government, or Indian Tribe, or
include:
https://www.ecfr.gov/cgi-bin/text-
if your grant is funded under a training rate or restricted rate program.
(5): If you are applying for a grant under a Restricted Rate
a. The specific costs or contributions by budget category;
idx?SID=0b63ce6f20caccbf480e5596fdf289e3&mc=true&tpl=/ecfrbr
owse/Title34/34cfr75_main_02.tpl. You may access requirements
Program (34 CFR 75.563 or 76.563), indicate whether you are using a
b. The source of the costs or contributions; and
from 2 CFR 200, “Uniform Administrative Requirements, Cost
restricted indirect cost rate that is included on your approved Indirect
c. In the case of third-party in-kind contributions, a description
Principles, and Audit Requirements for Federal Awards” cited within
Cost Rate Agreement, or whether you are using a restricted indirect
of how the value was determined for the donated or contributed
cost rate that complies with 34 CFR 76.564(c)(2). Note: State or
these instructions at:
https://www.ecfr.gov/cgi-bin/text-
goods or services.
idx?SID=6214841a79953f26c5c230d72d6b70a1&tpl=/ecfrbrowse/Tit
Local government agencies may not use the provision for a restricted
le02/2cfr200_main_02.tpl. .
indirect cost rate specified in 34 CFR 76.564(c)(2). Check only one
[Please review cost sharing and matching regulations found in 2
You must consult with your Business Office prior to submitting
response. Leave blank, if this item is not applicable.
CFR 200.306.]
this form.
(6): For Training Rate Programs, ED regulations limit
Section A - Budget Summary
non-governmental entities to the recovery of indirect costs on
3.
If applicable to this program, provide the rate and base on which
U.S. Department of Education Funds
training grants to the grantee’s actual indirect costs, as determined by
fringe benefits are calculated.
All applicants must complete Section A and provide a break-down by
its negotiated rate agreement, or 8 percent of a MTDC, whichever is
lower (see EDGAR § 75.562(c)(4)). The 8 percent limit also applies
the applicable budget categories shown in lines 1-11.
4.
If you are requesting reimbursement for indirect costs on line
to cost-type contracts under grants, if these contracts are for training
10, this information is to be completed by your Business Office.
Lines 1-11, columns (a)-(e): For each project year for which funding
as defined in EDGAR § 75.562(a). If a non-governmental entity
Specify the estimated amount of the base to which the indirect
is requested, show the total amount requested for each applicable
that receives a grant under a training grant program does not have an
cost rate is applied and the total indirect expense. Depending on
budget category.
approved indirect cost rate and wants to recover indirect costs, it may
the grant program to which you are applying and/or your
use a temporary rate of 10 percent of budgeted direct salaries and
approved Indirect Cost Rate Agreement, some direct cost budget
Lines 1-11, column (f): Show the multi-year total for each budget
wages, but it must submit an indirect cost rate proposal to its
categories in your grant application budget may not be included
category. If funding is requested for only one project year, leave this
cognizant agency for indirect costs within 90 days after ED issues the
in the base and multiplied by your indirect cost rate. For
column blank.
GAN. After the 90-day period, the government entity may not charge
example, you must multiply the indirect cost rates of “Training
its grant for indirect costs until it has negotiated an indirect cost rate
grants" (34 CFR 75.562) and grants under programs with
Line 13, columns (a)-(e): Show the total budget request for each
agreement.
“Supplement not Supplant” requirements ("Restricted Rate"
project year for which funding is requested.
Section B - Budget Summary
programs) by a “modified total direct cost” (MTDC) base (34
Non-Federal Funds
CFR 75.563 or 76.563). Please indicate which costs are
Line 13, column (f): Show the total amount requested for all project
If you are required to provide or volunteer to provide cost-sharing or
included and which costs are excluded from the base to which
years. If funding is requested for only one year, leave this space
matching funds or other non-Federal resources to the project, these
the indirect cost rate is applied.
blank.
should be shown for each applicable budget category on lines 1-11 of
Section B.
When calculating indirect costs (line 10) for "Training grants" or
Indirect Cost Information: If you are requesting reimbursement for
grants under "Restricted Rate" programs, you must refer to the
indirect costs on line 10 the indirect cost rate to be charged to the
Lines 1-11, columns (a)-(e): For each project year, for which
information and examples on ED’s website at:
grant must be entered in the applicable field on line 10, and the
matching funds or other contributions are provided, show the total
http://www.ed.gov/fund/grant/apply/appforms/appforms.html.
following information is to be completed by your Business Office.
contribution for each applicable budget category.
(1): Indicate whether or not your organization has an
You may also contact (202) 377-3838 for additional information
Indirect Cost Rate Agreement that was approved by the Federal
Lines 1-11, column (f): Show the multi-year total for each budget
regarding calculating indirect cost rates or general indirect cost
government. If you checked “no,” ED generally will authorize
category. If non-Federal contributions are provided for only one year,
rate information.
grantees to use a temporary rate of 10 percent of budgeted salaries
leave this column blank.
and wages (complete (4) of this section when using the temporary
5.
Provide other explanations or comments you deem necessary.
rate) subject to the following limitations:
Line 12, columns (a)-(e): Show the total matching or other
If Applicable Section D - Budget Summary
(a) The grantee must submit an indirect cost proposal to its
contribution for each project year.
cognizant agency within 90 days after ED issues a grant award
Limitation on Administrative Expenses.
notification; and
Line 12, column (f): Show the total amount to be contributed for all
(b) If after the 90-day period, the grantee has not submitted
years of the multi-year project. If non-Federal contributions are
If your program is subject to an administrative cost cap (as indicated
an indirect cost proposal to its cognizant agency, the grantee may not
provided for only one year, leave this space blank.
Section III.2.C of the program’s Notice Inviting Applications (NIA)),
charge its grant for indirect costs until it has negotiated an indirect
fill out this form as follows:
cost rate agreement with its cognizant agency.
Section C - Budget Narrative [Attach separate sheet(s)]
(2): If you checked “yes” in (1), provide a copy of your
Pay attention to applicable program specific instructions,
1.
On the top of the page, list the percentage cap on administrative
Indirect Cost Rate Agreement and indicate in (2) the beginning and
if attached.
costs, and indicate whether your administrative cost cap applies
ending dates covered by the Indirect Cost Rate Agreement. In
to both indirect and direct costs, or only direct costs (from
addition, indicate whether ED, another Federal agency (Other) or
1.
Provide an itemized budget breakdown, and justification by
Section III.2.C of the program’s NIA).
State agency issued the approved agreement. If you check “Other,”
project year, for each budget category listed in Sections A and
2.
IF the cost cap applies to both indirect and direct costs:
specify the name of the Federal or other agency that issued the
B. For grant projects that will be divided into two or more
(a)
Fill out the entire table noting your administrative costs,
approved agreement.
separately budgeted major activities or sub-projects, show for
including line 8. Line 8 is taken from Section A, line 10.
For lines 1-6, these are only direct administrative costs; do
not include in lines 1-6 any costs included in your indirect
cost rate. If your program has a matching requirement (see
NIA), include in lines 1-6 the administrative portions of
the applicable rows from both Section A and Section B. If
there is no program matching requirement, only use
Section A.
(b)
Ensure that the line 10 percentage DOES NOT EXCEED
the percentage cap on administrative costs. If your
program does not have a matching requirement, divide line
9 by Section A line 12. If your program does have a
matching requirement, to calculate line 10, divide line 9 by
the sum of Section A line 12 and Section B line 12.
3. IF the cost cap applies ONLY to direct costs:
(a)
Fill out the entire table noting your administrative costs,
EXCLUDING line 8.
Ensure that the line 10 percentage DOES NOT EXCEED the
percentage cap on administrative costs. If your program does not have
a matching requirement, divide line 7 by Section A line 9. If your
program does have a matching requirement, to calculate line 10,
divide line 7 by the sum of Section A line 9 and Section B line 9).
Paperwork Burden Statement
According to the Paperwork Reduction Act of 1995, no persons are
required to respond to a collection of information unless such
collection displays a valid OMB control number. The valid OMB
control number for this information collection is 1894-0008. The
time required to complete this information collection is estimated to
vary from 13 to 22 hours per response, with an average of 17.5 hours
per response, including the time to review instructions, search existing
data sources, gather the data needed, and complete and review the
information collection. If you have any comments concerning the
accuracy of the time estimate(s) or suggestions for improving this
form, please write to U.S. Department of Education, Washington,
D.C. 20202-4537. If you have comments or concerns regarding the
status of your individual submission of this form, write directly to the
Office of Finance and Operations, Office of Acquisitions and Grants
Administration, Grants Policy and Training Division, U.S.
Department of Education, 400 Maryland Avenue, S.W., Washington,
D.C. 20202.
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