1. Estimating Work Plan costs and Developing GAP Budgets
Work plans and budgets are inseparable.
Budgets are driven from work plans.
Budget details are important.
Accurate commitment costs are the key to a good work plan and budget.

2. Budget
Budgets are close estimates based on activities in the work plan.
Budget items must be:
Necessary and reasonable
Allocable in work plans
Allowable costs
Per 2 CFR Part 200
(See your EPA grant award documents)
Work closely with your finance department
Pull up the CFR Part 200, what section?

3. BUDGET Budgets include: Line item detail of projected expenses
Salaries
Fringe
Travel
Contractual
Supplies
Other Direct Costs
Phone, postage, printing, registration fees, meeting room rental, etc….
Indirect Expenses if applicable

4. BUDGET Detail Purpose of the Budget Detail
To demonstrate how the expenses tie into the work plan activities
Give details on how figures were calculated

5. SAMPLE BUDGET Detail
EPA GAP PROGRAM
PERSONNEL
Total: $ 55 ,
245
The personnel costs are based on
estimated
time
required to complete the project activities outlined in
the
work plan. The
Project Director
manages, over sees and reviews documents for the Environmental
Programs staff. The
Program Coordinator
completes the day - to
day activities based on the work plan.
The IT
Manager
is a salary position allocated to each prog
ram based on FTEs. This staff member will
spend a minimal number of hours on this project to support all computers, software, internet and servers.
Clerical
Staff
will assist all staff with mailings, meeting and travel arrangements and any other cler
ical
duties. Electronic timecards are used to track time spent on each program.
Position Title and Name
Annual Salary
Time
Months
Amount $ 83
200 5 %
12 Mos. 4
160
Name of staff 47
840
100 7
IT Manager 79
040 2
1,581
Clerical Support 33
280
1,664
FRINGE BENEFITS 14
176
The fringe benefits include the contribution required by the government for social securi
ty, unemployment,
and worker's compensation. In addition, health, life and disability insurances, and retirement are provided
for all full
time permanent staff.
7.65%
4,226
Worker's 0.63%
348
Unemployment 2.7%
1,492
Disability .68%
376 4%
2,210
Health & Life Insurance
5,524
Total Fringe Benefits
14,176
If your fringe benefits percentage is high, detail of whats included should be in the justification

6. SAMPLE BUDGET detail Add component at the end of each description
TRAVEL
Total: $ 4 ,
656
The travel budget includes the cost of round trip coach ai
rfare, lodging, per diem, and ground
transportation. The cost per day was calculated using federal government per diem guidelines.
One
Regional Tribal Operations Committee Meetings (RTOC)
&
One National
Conference
The estimated cost is for staff to atte nd
the
Regional Tribal Operations Committee Meeting Hi
eld in
locations throughout Region IX to participate and collect pertinent information for tribal nations i
n Arizona and one national conference training.
Travel reimbursement will be sought from
USEPA
through the Tribal Travel funds allocated for this purpose.
Two
Tribal Solid Waste Working Group Meetings and On -
site Technical Assistance
The estimated cost is for ITCA staff to conduct
two
working group meeting s
at a tribal location
and provide program
support and technical assistance to the
tribes ITCA is working with in this
project period .
Tribal Youth Education/Outreach
will be achieved by assisting in a youth conference to educate
on solid waste management.
Tribal
Training
and Technical Assista
nce
training
on solid waste hierarchy
and provide program support and technical assistance to the tribes ITCA is working with in this
project period.
Assist o ne
tribe with
Hazardous Wast
e Removal
. The estimated cost for ITCA staff is to assist
one tribe planning and collecting Household Hazardous Waste and removing it from their tribe.
Travel -
# prsns
# Trips
Airfare
Grnd/Mlge
Meals
Lodging
Total
Nat'l Trip-Region 9 (3 d/2 nt) 1
500
100
213
380
1,193
Nat'l Trip - RTOC (3 d/2 nt)
Nat'l Trip - Training (3 d/2 nt)
In State - (3 d/2 nt)-Outreach & Yth Ed
162
138
230
530
In State-Wkg Grp Mtg (1 day)
216
In State - 1 tribe/2 d/1nt Source Reduction
124 92
115
331
TOTAL
1,500
802
869
1,485
4,656
Add component at the end of each description

7. SAMPLE BUDGET Detail

8. SAMPLE BUDGET Detail Page 1 of DIRECT COST Total : $ 88 , 177
INDIRECT COST
Total: $ 15
784
The current approved rate for indirect cost is 17.9%. This rate is approved by D.H.H.S. and it is
calculated based on direct costs.
A new rate proposal has been submitted and is awaiting approval fo r
the same percentage.
TOTAL BUDGET
103
961
Total Budget
$10
3,961
# of hours budgeted
2330 hours

10. COMPONENT WORKSHEET
EPA requires grantees to give an estimated budget for each objective on the grant submittal each year (and any revisions)
The Work Plan includes:
Estimated Component Cost
# of FTEs per Component
Estimated cost per commitments (optional but useful)

11. Work plan cost estimate tool (A demonstration)

12. Tips
No Cents Please! ( using the =round function in excel will eliminate the cents )
Make sure to explain what costs are exempt from the indirect rate when calculating the indirect cost number in the budget.
when costs in the budget are shared with other programs (i.e. utilities, copiers, etc, ) please include a comment showing the allocation formula for those costs.