FAS PVO LRP BUDGET
DISCLAIMER: Notwithstanding the provision of a line item
description within the form provided, USDA/CCC reserves the right to disapprove
any costs it deems inappropriate or reclassify costs according to its cost
OVERVIEW: This budget format is prepared in Excel. It can
be imported into most major spreadsheet software. It is constructed so that FAS
can more efficiently and objectively evaluate PVO costs.
-- Please note that parts of the budget spreadsheet are
intentionally protected. Do NOT attempt to add, delete, or modify the protected
cells; please contact your Program Analyst contact if the budget format does not
fit your needs. The cells that require the entry of a dollar amount need to be
actual dollar values as opposed to formulas. If you need to calculate the
dollar amounts with formulas, please do so and then copy and “paste special” the
values back in as “values” so that formulas do not appear in the final
spreadsheet. Maintaining the proper format is crucial to FAS’ objective of
uploading this data into its database.
-- For your convenience, a summary table has been added to
the second worksheet in the workbook. This table allows you to view subtotals
and totals that cannot be seen on the actual spreadsheet. If you need to view
other subtotals or make other calculations for your own purposes, feel free to
save the file under another file name, manipulate the data as you wish, and then
enter the relevant data back into the “protected” spreadsheet (following the
instructions below) for submission to USDA. If a manipulated spreadsheet is
submitted, it will be returned.
-- Before completing the budget spreadsheet, save the file
from the web into either a Lotus or Excel workbook. If you do not use Lotus or
Excel, most spreadsheet software allows you to SAVE AS one of these formats. Use
the following naming convention: 1st three letters of PVO name abbreviation +
1st three letters of country name + last two numbers of fiscal year. For example
ARCGEO05 for American Red Cross in Georgia, fiscal year 2005.
-- Complete only those line items that apply to your
program; leave all others blank.
1. Working from left to right, first complete the yellow
columns titled “QTY”, “#UNITS”, and “$/UNIT”. Please enter only numbers, with
up to two decimal places in these columns. Do not enter formulas. The column
“TOTAL” will be calculated automatically. These are explained below under step
EXAMPLE #2: A person works full-time as Logistics Manager
for your 12-month program. The logistics position pays $3,000 per month. You
would enter the following in line 005 [Admin, Salaries, Management Staff,
Logistics]: Qty= 1; #Units=12; and $/Unit=$3,000. This represents one person,
working twelve months at $3,000 per month.
EXAMPLE #3: A regional director splits her/his time evenly
between three countries for 12 months and earns $4,500/month. Since he or she
only spends one third of his or her time in your program country, put .33 in the
Qty column, 12 in #Units, and $4,500 in $/Unit.
2. For all line items that your Negotiated Indirect Cost
Recovery Agreement (NICRA) rate applies to, enter the rate as a percentage in
the green "NICRA1" column. For example, if your NICRA is 10%, type in 10. Be
sure to type in the NICRA rate for each line item where it applies (usually all
line items except purchases or capital improvements costing more than $5,000).
Only use the "NICRA2" column if your organization is authorized to charge more
than one rate to a particular line item. Please remember to submit appropriate
USAID (or other cognizant agency) documentation supporting your declared NICRA
rate to the Program Analyst. If your organization does
not have a NICRA rate, you must notify your Program Analyst who will provide
instructions on obtaining a USDA-sponsored NICRA.
3. Finally, you may, if you choose, add your own budget
narrative, in the far right orange column entitled "Comments". Please use this
area to describe any special circumstances not reflected on the form or simply
explain whatever you think needs clarification. If a particular line item is
extraordinarily expensive, this is the place to give the justification for the
& ITSH, LINE ITEMS 001-132
1. Expenses should be itemized in the admin/ITSH section
(lines 001-132) if any of the following are true:
Capital purchases – where the Cooperating Sponsor (who signs the USDA
agreement) retains title;
Salaries & Other Expenses -- In the first and subsequent years of a
program, the Cooperating Sponsor directly pays the salary and/or expense; or
The expense involves management oversight directly by the Cooperating
Sponsor that is essential to creating a self-sustaining entity or activity.
2. Any expenses related to issuing a tender for commodity
procurement should be entered in line item 78, Procurement Tendering Costs.
3. For Equipment Purchases of Autos or Motorbikes (lines
104 – 106), please provide information in the comments on whether the purchase(s)
will be for autos, motorbikes or both. If both, please provide the number for
each type of transportation to be purchased.
4. Per the LRP Guidelines, participants are required to
hire a professional commodity inspection service to survey and report on the
quality of all commodities. Therefore, all participants that are directly
procuring commodities should include budgeted amounts for Commodity Inspection
Service and Commodity Testing (line items 128 and 129).
PROCUREMENT, LINE ITEMS, LINE ITEMS 133-162
1. If a participant is directly procuring the commodity
for distribution, the cost for each commodity should be entered as a separate
line item in lines 133-142 under commodity. The participant should pick the
general commodity type from the drop-down box in column G. For column H, the
participant should enter the specific commodity to be procured. Commodity
amounts should be entered and calculated in metric tons.
2. If a participant is distributing cash for beneficiaries
to individually purchase commodities, the information on the anticipated
commodities to be purchased by the beneficiaries should be entered in lines
143-152 under cash transfers. The participant should pick the general commodity
type from the drop-down box in column G. For column H, the participant should
enter the specific commodity to be procured (if known). Commodity amounts
should be entered and calculated in metric tons.
3. If a participant is distributing vouchers for
beneficiaries to individually purchase commodities, the information on the
different amount of vouchers should be entered in lines 153-162 under food
vouchers. The participant should pick the general commodity type of the voucher
from the drop-down box in column G. For column H, the participant should enter
the specific commodity to be procured with the voucher (if known). Voucher
amounts should be entered and calculated in metric tons.
4. The costs in line items 133-162 for commodity
procurement, cash transfers and food vouchers should only include the costs of
the food procurement. These lines items should not include any costs associated
with the distribution of the commodities, but should only reflect the cost per
metric ton of the purchased commodity.
INLAND FREIGHT TRANSPORTATION, LINE ITEMS 163-164
1. If a participant plans to use ocean freight
transportation, any related ocean freight costs should be entered under ocean
freight transportation costs. These costs would be costs usually borne by USDA
as part of Food for Progress or McGovern-Dole International Food for Education
and Child Nutrition Programs.
2. A participant will only have inland transportation
costs, if the participant ships commodities by ocean carrier and then must
transport a commodity from a port of entry through another country(ies) that is
not the recipient country.
EXAMPLE: If a commodity must be transported to Mali by
ocean carrier through the port in Dakar, Senegal, any costs associated with
transporting the commodity from Dakar, Senegal to the border of Mali would be
inland freight transportation. Any transport costs within Mali would be
recorded under the appropriate ITSH line items.
EVALUATION, LINE ITEMS 165-168
All activity expenses related to the monitoring and
evaluation of the program should be entered in line items 165 – 168. For
example, if a participant hires a consultant or sub-recipient agency to conduct
monitoring and evaluation or a market impact assessment, these expenses should
be entered under these four line items. If a participant utilizes a currently
employed full-time or part-time staff member to conduct monitoring and
evaluation, these expenses should be entered under administration.
PROJECTS/TECHNICAL ASSISTANCE, LINE ITEMS 169-178
1. For each project or activity under your agreement,
enter the name of the project or activity in the pink cells under the “DETAIL”
column. Projects or activities will only be training or technical assistance
that complement the distribution of food commodities. Projects or activities do
not include commodity procurement and distribution. These costs should be
included in the commodity procurement or ITSH line items.
NOTE: If one project has more than one activity associated
with it, it is only necessary to breakdown the project into activities if some
of the activities will have a NICRA rate applied and some activities will not.
2. Enter the total cost of each project in the yellow
cells under the “$/UNIT” column. The “TOTAL” column will be filled in
automatically and will be the same figure as entered in the “$/UNIT” column.
AFTER YOU HAVE
COMPLETED THE BUDGET FORM:
-- Please email this file to the Program Analyst that is
negotiating the agreement. If you have any questions about entering your data,
feel free to contact either your Program Analyst or the Food Assistance Division