IRF FY25 Nigeria Documentation and Accountability for Religious Freedom Abuses

The document outlines comprehensive budget guidelines for federal awards, focusing on federal, state, and local RFPs. Applicants must submit a Summary Budget, Detailed Line-Item Budget (in Excel), and a Budget Narrative (in Word). The Detailed Line-Item Budget requires specific formatting (Times New Roman 14-point font, 8x11 paper) and should cover the entire project period, itemizing cost-share if applicable. Sub-award costs are listed under 'Contractual' with a separate itemized breakdown in a 'SubRecipient Budget' tab. The Budget Narrative must explain each line-item, its derivation, supported activities, and cost-share sources. The document details OMB cost categories: Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual (including Subawards and Contracts), Construction, Other Direct Costs, and Indirect Costs. It provides specific regulations and considerations for each category, such as compensation reasonableness for Personnel, justification for Equipment purchases, and distinctions between Subrecipients and Contractors. Guidelines for Cost-Share by the applicant are also provided, emphasizing its importance for competitiveness and compliance with 2 CFR 200. The Bureau/Post will consider costs for independent and internal evaluations but will not consider unallowable costs, advocacy projects, or entertainment expenses. All applicants must be familiar with OMB 2 CFR 200 and 600.

This document outlines comprehensive budget guidelines for federal awards, covering detailed requirements for federal grants and state/local RFPs. It mandates applicants to submit a Summary Budget, a Detailed Line-Item Budget (in Excel), and a Budget Narrative (in Word). Key cost categories include Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual (for sub-recipients and contractors), Construction, and Other Direct Costs. The document specifies formatting, allowable costs, and references relevant OMB 2 CFR 200 sections. It also details cost-sharing expectations, indirect cost calculations (including NICRA and the 15% de minimis rate for Modified Total Direct Costs), and provides templates for both prime and sub-recipient budgets. Unallowable costs, such as entertainment expenses, are clearly stated. The Bureau/Post reserves the right to adjust budgets based on these guidelines.

The document outlines comprehensive budget guidelines for federal awards, emphasizing three core elements: a Summary Budget, a Detailed Line-Item Budget, and a Budget Narrative. Applicants must utilize provided templates for the summary and detailed budgets, which should cover the entire project period with realistic yearly expenses. The Detailed Line-Item Budget requires specific cost breakdowns within OMB categories like Personnel, Fringe Benefits, Travel, Equipment, Supplies, Contractual, Construction, and Other Direct Costs. A Budget Narrative is mandatory to explain each line-item, its derivation, supported activities, and cost-share sources. The guidelines differentiate between subrecipients and contractors for contractual costs, requiring separate detailed budgets for subrecipients. Indirect costs can be claimed with a Negotiated Indirect Cost Rate Agreement (NICRA) or a 15% de minimis rate of Modified Total Direct Costs (MTDC). Cost-sharing is encouraged, and the document specifies both allowable and unallowable costs, such as independent evaluations and entertainment expenses, respectively. All budgeting must comply with OMB 2 CFR 200 and 600 Uniform Administrative Requirements.