COMPLETING THE PROJECT BUDGET (Page 1 and Page 2) FORM

NOTE: Organizations may not receive more than one Arts Endowment grant for the same expenses. This budget cannot include project costs that are supported by any other federal funds or their match.

Your Project Budget should reflect only those costs that will be incurred during the "Period of Support" that you have indicated for your project. Any costs incurred before or after those dates will be removed. Round all numbers to the nearest $100. Combine like costs if necessary to make rounding more realistic. Applicants whose grants are recommended for less than the amount that is requested may be asked to revise the project budget.

You may submit your own project budget for clarification, but this may not be submitted in lieu of the required Project Budget form.

INCOME

1. AMOUNT REQUESTED FROM THE ARTS ENDOWMENT: Indicate the amount that you are requesting from the Arts Endowment.

2. TOTAL MATCH FOR THIS PROJECT: The Arts Endowment requires each applicant to obtain at least half the total cost of each project from non-federal sources. Matches of more than dollar for dollar are encouraged. Be as specific as possible. Asterisk (*) those funds that are committed or secured.

   Cash match refers to the cash donations (including items or services that are provided by the applicant organization), grants, and revenues that are expected or received for this project. Do not include any Arts Endowment or other federal grants (e.g., from the Department of Education, National Science Foundation, National Endowment for the Humanities) that are anticipated or received. Funds from the Corporation for Public Broadcasting and the Public Broadcasting System are allowable. Identify sources.

   In-kind: Donated space, supplies, volunteer services are goods and services that are donated by individuals or organizations other than the applicant (third-party). To qualify as matching resources, these same items also must be listed in the project budget as 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

DIRECT COSTS are those that are identified specifically with the project.

1. DIRECT COSTS: Salaries and wages cover compensation for personnel, 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 "3. Other expenses" in Page 2 of the Project Budget form, and not here.) Indicate the title and/or type of personnel, the number of personnel, the annual or average salary range, and the percentage of time that will be devoted to the project. List key staff positions, and combine similar functions. Where appropriate, use ranges. 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	$40,000 per yr.	10%	$4,000
   Archivists	3	$20-25,000 per yr.	5-40%	$15,000
   Support Staff	2	$15-20,000 per yr.	20-30%	$9,000

   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 fund raising are not allowable project expenses; do not include them in your budget.

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

2. DIRECT COSTS: Travel must be estimated according to the applicant's 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. If Arts Endowment funds are used for foreign travel, such travel must be booked on a U.S. air-carrier when this service is available.

3. DIRECT COSTS: Other expenses include consultant and artist fees, contractual services, promotion, acquisition fees, rights, access accommodations (e.g., audio description, sign-language interpretation, closed or open captioning, large-print brochures/labeling), publication, telephone, photocopying, postage, supplies and materials, distribution, translation, 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.

   Television broadcast projects must be closed or open captioned. Applicants should check with captioning organizations for an estimate.

   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. Provide a justification for this expenditure either in this section of the Project Budget form or in your application narrative.

   Group similar items together on a single line, with only one total cost. List consultant and artist fees, or contracts for professional services on consecutive lines; do not scatter them throughout the list. Specify the number of persons and the applicable fee, rate, or amount of each. Example:

   Artists (5 @ $300-500 per week/30 weeks)	$60,000
   Consultants (2 @ $150 per 1/2 day/1 day per mo./10 mos.)	$6,000
   Closed captioning	$1,000
   Project supplies	$4,000
   Administration (rent, telephone, copying)	$5,000

   Do not include fund raising, entertainment or hospitality activities, 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 project, contingencies, miscellaneous, or costs incurred before the beginning of the official period of support.

4. TOTAL DIRECT COSTS is the total of all direct cost items listed in "1. Salaries and wages" (from Page 1 of the Project Budget form), "2. Travel," and "3. Other expenses."

5. INDIRECT COSTS are overhead or administrative costs that are not readily identifiable with a specific project. (The costs of operating and maintaining facilities and equipment, depreciation or use allowances, and administrative salaries and supplies are typical examples of indirect costs.) Indirect costs are prorated or charged to a project through a rate negotiated with the Arts Endowment or another federal agency. NOTE: Colleges and universities may not apply a "research" or "instruction" indirect cost rate to Arts Endowment grants. If you do not have or 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." If you have a negotiated rate and would like to include indirect costs, complete the information requested in this section. For additional information, see "Indirect Cost Guide for NEA Grantees."

6. TOTAL PROJECT COSTS is the total of "4. Total direct costs," and, if applicable, "5. Indirect costs." NOTE: "3. Total project income" (from Page 1 of the Project Budget form) must equal the "Total project costs." Your project budget should not equal your organization's entire operating budget.

National Endowment for the Arts · an independent federal agency
1100 Pennsylvania Avenue NW
Washington, DC 20506