The Robert Wood Johnson Foundation
Budget Narrative
Listed within each category is a description of the information
that we require in order to review your proposed budget. A Roman
numeral corresponding to the sample line-item budget form organizes
each category.
Other Support: Please itemize the amounts and sources of
cash and in-kind support.
I. PERSONNEL: In addition to the information required on
the sample line-item budget form, include a detailed description
of the activities and FTE (full-time equivalency) of each
position as it relates to the project. For example:
The Project Director is accountable for planning, organizing,
and directing the implementation and operations of this project.
Specific responsibilities include directing staff, orientation,
training, counseling, evaluation, and discipline in accordance
with department standards. Directs the implementation and operations,
distributes work, directs and personally handles public relations,
estimates costs of programs, develops the budget, oversees and
negotiates contracts with subcontractors, monitors and assesses
project performance and performs other related non-clinical duties.
The Project Director directly supervises three case managers,
one nurse clinician, and a secretary.
The Case Manager provides comprehensive case management
services to residents and potential residents of housing and supported
work programs. Duties include needs and skills assessment, service
planning, agency linkage and liaison, resource development, family
liaison and support, transportation coordination and assistance,
services evaluation, and record keeping. The maximum caseload
will be thirty clients per case manager with a projected client
turnover rate of 20% every six months. Forty-two clients will
be served annually per case manager.
Fringe Benefits: Indicate what benefits will be provided
and how the amount was calculated. If different rates were used
for different individuals, your narrative should contain a table
that summarizes the calculation for each individual.
Sample Table: Salary
Fringe
Rate Fringes
Project Director $40,000 .
25
$10,000
Case Manager
$25,000 .20
5,000
Research Assistant $20,000 N/A
-0-
Total fringes $15,000
II. OTHER DIRECT COSTS
Office Operations: The projected expenditures for Supplies,
Duplicating, Telephone, Postage, Equipment Rental and Service Agreement(s)
should be listed separately along with a description of how estimates
for each were determined. Staff training (i.e., computer software
training, time management training, writing and speaking classes,
etc.) would also be classified under this category. For example:
Supplies - The requested supply budget
is $2,500 in Year 01. This includes $1,000 for office supplies
such as tape, stationery, fax paper, pens, pencils, and business
cards. Additionally, $1,500 is budgeted
for computer supplies to support the component of our project that involves
data analysis.
Duplicating - Copying of project
correspondence and reference materials to be utilized in the training
of the Home Health Aides. The total requested budget is $2,100 per
year.
Telephone - There are two separate
costs associated with this line item: the installation of three
incoming lines, and long distance calls. Three incoming lines will
be installed for the Project Director,
Administrative Assistant, and Program Manager. The estimated cost
is $200 total. The long distance calls
will be made for the 50-state survey. This entails the initial interview
call and one follow-up call. The anticipated costs are $4,000. Therefore,
the total telephone budget is $4,200.
Postage - The total requested postage
budget is $2,600. This includes mailing routine correspondence
as well as the community health assessment questionnaire. The questionnaire
is an integral component of our activities
in Year 01 as outlined on page 22 of our proposal.The total
number of questionnaires to be mailed are 7,500 @ $0.33 = $2,475.
The $125 balance is for mailing
of routine correspondence.
Equipment Rental - We are requesting the rental of a copy machine
for the purpose of copying daily correspondence and the necessary
reports to be sent to the Foundation. Our vendor has provided us
with an estimate of $200 a month.
Service Agreement(s) - We will require
service contracts for a copier and fax machine in order to maintain
this equipment in proper working condition. This equipment is essential
to the secretary in order to
perform tasks outlined in his/her job description. Total costs are
$1,400 ($200/year for the fax machine
and $100/ month for the copier).
Communications/Marketing - Funds can be allocated to increase
awareness and visibility as well as promote your project. In addition,
costs associated with the printing of brochures, newsletters, press
kits, etc., should be listed along with a description. For example:
Billboards and public service announcements
will be developed and placed or aired in our service
area. Since our target population (ages 13-18) does not generally
read the newspaper, we believe that
this is the best way to reach the target population. Public service
announcements are part of the community
bulletin board; therefore, the local radio station will air
our announcement at no charge. However, billboard advertising will
cost $450 a month for six months.
Total cost is $2,700.
Two brochures will be printed describing
Fetal Alcohol Syndrome. One will be printed in Spanish
and one in English. The five Case Managers will each be given 2,000
brochures to utilize during outreach
activities. The total cost for typesetting and printing 10,000 brochures is $7,000.
In addition, $500 for two days of
media training for the project director is essential to enhance
our ability to highlight the project
in the community.
Software - Itemize the software requested and provide a
statement outlining how the software will be used to fulfill project
goals. For example:
A customized software package will
be developed to collect data that will allow us to link maternal
and neonatal outcomes with prenatal care. Additionally, we will
track newborn admissions and transfers.
The software vendor's estimate is $850.
Computer Time - Costs associated with processing information
on a mainframe computer should be explained as they relate to the
objectives of the grant. For example:
We will require 125 hours of mainframe
time at $70 per hour totaling $8,750. The requested number
of mainframe hours is necessary due to the multiple data sets to
be merged and analyzed.
Meeting Costs - Projected expenses for meetings should be
included in this line item. Such expenses would include meeting
room rental, audiovisual equipment rental, slide presentation costs
and meals. For example:
The total cost for the Steering Committee
meeting is $390. This includes $240 for lunch (7 committee
members and 5 project managers), $100 room rental and $50 for audiovisual
equipment. The purpose of this meeting
is to convene the five project managers to provide them with
technical assistance. Each committee member will lead a workshop
on their area of expertise.
Travel - The projected expenditures for Project Staff and
Consultant Travel should be outlined.
Project Staff Travel: The
projected expenditures for local and non-local travel should be
described in this section. The basis
for the calculation as well as the purpose for all travel should
be provided. Travel estimates for local travel should be based on
your institution's current policies
- for example, $0.32/mile.
As a rule, for non-local travel,
the Foundation allows up to $1,110 for a one night-one day meeting
and $1,360 for a two night-two day meeting where air travel is necessary.
This figure includes airfare, lodging,
meals, and ground transportation. If you are able to identify the
specific destination and rates for
airfare and lodging, you should include the actual amounts in
your budget and narrative. For example:
Local
Travel - As outlined in the job description, the three Case Managers
will travel daily between
the Project Office and the community for outreach activities. Additionally,
they will
travel to the local Office of Human Services, clinics, and other
resource agencies. We have
estimated that they will each travel 100 miles/week X $0.32 = $32.00/week.
Therefore,
the total travel cost for three Case Managers per year is $4,992.
Non-local
Travel - Two site visits by the Project Director to existing community-based
programs
serving an elderly clientele with prospective payment systems and/or
full case management
services. The Project Director will be exploring possible applications
in the areas
of product design, marketing techniques, and utilization. Travel
estimate is based on $1,110/trip
for a one-night stay giving a total of $2,220.
Annual Meeting Travel: You
should budget a two-night stay ($1360) for two project staff to
attend National Programs annual meeting
each year (total $2,720 per year), unless otherwise directed
by your National Program Office. You should check with the National
Program Office regarding whether
any additional grantee meetings or travel should be budgeted in addtion
to the annual meeting.
Consultant Travel: As with
Project Staff Travel, the travel costs should be outlined in detail,
including destination, purpose and
the basis for calculation. However, the actual work to be performed
should be detailed under CONSULTANT/CONTRACTUAL AGREEMENTS.
For example:
As
outlined in the narrative for Consultant/Contractual Agreements,
Dr. Smith will meet with
the staff of two hospitals (one in Boston and one in Philadelphia)
and will also require
one trip to an insurance company to discuss malpractice issues.
The travel estimate is
based on three one-night trips X $1,110 = $3,330.
Leased Space - If you occupy leased space or due to the
Foundation funded project you will incur space costs, you may charge
a prorated portion of the cost to your project. You should provide
the method used to allocate space costs and how the costs were calculated,
such as, a cost-per-square-foot basis identifying the actual prorated
cost from your lease agreement, prorated costs based on full-time
equivalency (FTE) of personnel charged to the grant, etc.
III. EQUIPMENT: Although Foundation grants are not made
for the sole purpose of funding capital costs, a limited amount
of equipment may be requested if appropriate for the accomplishment
of program objectives. Please follow your institution's or organization's
equipment capitalization threshold policy to determine whether an
item is classified under equipment or supplies. Itemize the equipment
requested and include a statement outlining how the equipment will
be used to fulfill project goals. You should examine the option
of purchasing vs. leasing/rental, and explain your choice. Generally,
the Foundation does not support large amounts of equipment. Therefore,
we encourage you to explore whether other sources of funds can be
obtained for equipment. For example:
We are requesting an IBM-compatible
personal computer and printer. We do not currently have
access to a computer system. Obtaining the computer will assist
us in meeting our program objectives
by allowing us to undertake the following: analyze and manage the
survey results; collate the demographics
of our clients; respond to requests for information; and track
client progress and adherence to scheduled appointments. The total
cost is $4,500 ($2,500 for the personal
computer and $2,000 for the printer) of which we are requesting
Foundation support of $2,250 or half
the total cost. The clinic will assume the remaining costs.
IV. CONSULTANT/CONTRACTUAL AGREEMENTS
Consultant: The need for each consultant must be outlined
in detail. A workplan for each, including the tasks to be accomplished,
should be included. Fees paid by the Foundation are up to $500/day
for a full day of work. For example:
Consultant costs are budgeted at
$6,000/year for the participation of Dr. Smith. He will provide
expertise in the field of hospital malpractice and serve as our
liaison to hospital risk managers
and insurers. He will participate in project meetings, refinement
and fielding of the questionnaire,
review of research methods and draft papers, and work with underwriters
and other companies to implement risk-adjusted
premiums, as appropriate. The $6,000 estimate is based
on twelve days/year at $500/day.
Contractual Agreement(s): For each proposed contract for
which you request Robert Wood Johnson Foundation support, you should
provide an explanatory paragraph that describes in detail the services
to be provided. If possible, you should also provide a separate
line item budget and budget narrative. If the specifics of the contract
are not available during budget development, you will need to submit
a fact sheet (or a copy of the actual contract) once you have identified
the contractor. The fact sheet (or actual contract) should outline
the following:
* contractor
* dates
* dollars
* tasks/deliverables
The Foundation should not be listed as a party to the contract.
The grantee maintains fiscal responsibility for its contracts, which
includes reporting expenses associated with the contract to the
Foundation. We recommend that you consider including right to audit
provisions and record retention expectations when negotiating contracts.
V. INDIRECT COSTS: Indirect costs may be calculated up to
9 percent on budget categories I, II, III, and IV. However, if CONSULTANT/CONTRACTUAL
AGREEMENTS (category IV) represents a significant portion of
your budget, we reserve the right to negotiate the amount of indirect
costs allowed for this category.
This line item is intended to cover
grant-related costs that are not easily identified but are necessary
to conduct the grant, i.e., reporting costs, payroll processing,
utilities, space costs, etc. Prorated
leased space costs should be identified under the line item Leased
Space under OTHER DIRECT COSTS (category
II).
Note: If you have a unique overhead cost situation and would like
to discuss an alternative to the Foundation's customary indirect
cost rate, please contact the Financial Monitoring Office at 609-243-5851.
Next: Financial reporting/budgeting guidelines
