Non-Construction Project Budgets. Applicants must present a detailed budget for the proposed project that includes both Federal funds and matching funds. Items of cost included in the budget must be reasonable, allocable, and necessary for the project. At a minimum, the budget should separate total cost of the project into the following categories and provide a basis of computation for each cost: • Personnel: List each position by title and name of employee, if available, and show the annual salary rate and the percentage of time to be devoted to the project. Compensation paid for employees engaged in grant activities must be consistent with that paid for similar work within the applicant organization. • Fringe Benefits: Fringe benefits should be based on actual known costs or an established formula. Fringe benefits are for personnel listed in the ‘‘Personnel’’ budget category and only for the percentage of time devoted to the project. • Travel: Itemize travel expenses of project personnel by purpose (training, interviews, and meetings). Show the basis of computation (e.g., X people to Y-day training at $A airfare, $B lodging, $C subsistence). • Equipment: List non-expendable items that are to be purchased. Nonexpendable equipment is tangible property having a useful life of more than two years and an acquisition cost of $5,000 or more per unit. (Note: Organization’s own capitalization policy may be used for items costing less than $5,000.) Expendable items should be included either in the ‘‘Supplies’’ category or in the ‘‘Other’’ category. Applicants should analyze the cost benefits of purchasing versus leasing equipment, especially high cost items and those subject to rapid technical advances. Rented or leased equipment should be listed in the ‘‘Contractual’’ category. Explain how the equipment is necessary for the success of the project. functions of government. Allowable legal costs are generally only those associated with the purchases of land which is allowable for Federal participation and certain services in support of construction of the project. This may include: Æ Hours/Rate and total cost of local government staff. Æ Hours/Rate and total cost of outside counsel fees. Æ Hours/Rate and total cost of consultants. • Land, structures, rights-of-way, appraisals, and related items: List the estimate site and right(s)-of-way acquisition DEPARTMENT OF TRANSPORTATION National Highway Traffic Safety Administration [U.S. DOT Docket No. NHTSA–2011–0129] Reports, Forms, and Recordkeeping Req...
