Budget Narrative Guidance

Expense Type

Budget Narrative Guidance

Personnel (Salary & Wages)

·   Name and title/position of each person.  

·   Describe the responsibilities of personnel listed. Be specific about their program related activities.

·   Salary by person.  

·   Percentage of effort for personnel listed (how much of their time is chargeable to the BCYF grant i.e., 50%, 75%).

·   Multiply the percentage of effort times the salary and fringe by personnel.

·   The total after application of effort should agree to the budget line amount.  

Example:

“BCYF funds will support Jordan Lee, Program Coordinator, who manages daily STEM sessions, family outreach, and volunteer oversight. Jordan’s annual salary is $60,000. The grant will support 50% effort dedicated to BCYF-funded activities, including lesson planning, facilitator support, and data tracking. Calculation: $60,000 × 50% = $30,000. This role is essential to consistent program delivery and participant engagement.”

Fringe Benefits

·   Summary of Personnel, including: Name and title/position of each person, salary, and the level of effort allocated to the BCYF grant.

·   Multiply the percentage of effort times the estimated fringe expense.

·   Examples of Fringe expenses to be individually calculated:

• Employer paid taxes (FICA, FUTA, MD unemployment)

• Worker’s compensation employer payment

• Employer sponsored benefits plans (including medical benefits, dental, vision, retirement matching contributions, disability insurance and life insurance plan)

·   Ensure to base Fringe benefit estimate on a current invoice dated within the prior 12-month period

·   Reference the Allowable Costs Reference Guide for a list of exclusions

Example:

“BCYF funds will support Jordan Lee, Program Coordinator, who manages daily STEM sessions, family outreach, and volunteer oversight. Jordan’s annual salary is $60,000. The grant will support 50% effort dedicated to BCYF-funded activities, including lesson planning, facilitator support, and data tracking. Calculation: $60,000 × 50% = $30,000. This role is essential to consistent program delivery and participant engagement. Fringe benefits for the 50% allocation are calculated as follows: FICA at $30,000 × 0.0765 = $2,295; FUTA at $30,000 × 0.006 = $180; employer-paid medical benefits at $400 per month, totaling $3,600 annually × 50% = $1,800; employer-paid dental benefits at $40 per month, totaling $360 annually × 50% = $180; and employer-paid retirement match of $1,000 annually × 50% = $500, resulting in total fringe benefit expenses of $4,955.”

Consultant/Contractor services

·   List each consultant by name or business name.

·   Describe the services provided by the consultant and how these services will directly impact the program.  

·   Payment structure (per hour, daily rate or monthly).

·   For each payment structure outline the total amount for each consultant.

·   Rate per hour should include the total number of hours per month X the rate per hour.  

·   Daily Rate should include Rate per day X total number of days.

·   Monthly rate should include the monthly rate X the number of months.

Staff Travel & Training

·   List training registration fees.

·   Travel cost (air, train, car rental).

·   Mileage reimbursement – includes mileage rate and estimated mileage.

·   Per diem and hotel costs.

Space Rental

·   List the rental location.

·   Type of property.

·    Lease agreement monthly expense and sum to annual amount owed.

Utilities

·   List by utility type – BGE, Comcast, etc.

·   Provide support for the budget amount requested. For example, your average utility bill from the prior year or your monthly budget billing amount.

Printing/Copying

·   Describe the services that you intend to utilize in the program.

·   Provide the annual amount.

·   Provide the allocation rate, if applicable (i.e. 25%, 50%, 100%, etc.).

Communications

·   List each communication service separately and the purpose of the service.

·   Provide the annual amount for each service.

·   Provide the allocation rate if applicable (i.e. 25%, 50%, 100%, etc.).

·   If services are provided by a consultant, See Consultant/Contractor services above.

Participant Expense

·   List the type of expense and the benefit to the program.

·   Provide the calculation of your annual budget amount.  For example, the cost per type of expense X number of participants.

Transportation

·   List the type of expense and the benefit to the program.

·   Provide the calculation of your annual budget amount. For example, the cost per type of expense X number of participants.

Materials and Supplies

·   List supplies separately by type/item (Markers, Robotics Kits, or Flip Charts, etc.).

·   Provide the average cost per item and the amount you plan to purchase.

·   The total of all items listed should match the budget line amount.  

Example:

“To deliver hands-on robotics labs for 60 youth, we request program supplies including Robotics Kits (20 kits × $120 = $2,400), Safety Goggles (60 × $8 = $480), Markers & Flip Charts for instruction ($300 total), and Batteries for devices (10 packs × $12 = $120). These consumables directly support weekly instruction and safe participation. Total supplies: $3,300, which equals the amount requested on this budget line.”

Equipment

·   List and describe each piece of equipment separately with the applicable cost. If equipment cost over $1k is planned, prior PO approval is required before the budget will be approved. Please note approval in the narrative.

Project Partner Fees

·   List your fiscal sponsor fee amount per your fiscal sponsor agreement.

If you have a fiscal sponsor, this should always be included in your Annual Award Budget.

Marketing, Advertising, and Recruitment

·   List each expense separately.

·   Describe how each expense is necessary for the performance of the sponsored program.

·   Provide the allocation rate, if applicable (i.e., 25%, 50%, 100%, etc.).

Stipends/Incentives

·   List each Incentive/Stipend separately.

·   Describe the purpose and benefit to the program.

·   Provide the allocation rate, if applicable (i.e., 25%, 50%, 100%, etc.).

·   Provide the total amount charge to BCYF.

Other

·   List other expenses that do not fit into the budget categories listed above.

·   Describe the purpose and benefit to the program.

·   Provide the allocation rate, if applicable (i.e., 25%, 50%, 100%, etc.).

·   Provide the total amount charge to BCYF.

Administrative/Indirect Costs

·   Only allowable for organizations with a $750k+ budget annually.

·   15% limit of Annual Award Amount.

·   Provide allocation method for management and general admin costs relating to the overall function of the organization but not attributable to the grantee program. See Indirect Cost Policy for further details.