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\n How to Develop and Write a Grant Proposal Congressional Research Service 11
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\nFuture Funding
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\nThe last narrative part of the proposal explains what will happen to the program once the grant ends. It should describe a plan for continuation beyond the grant period, and outline all other contemplated fund-raising efforts and future plans for applying for additional grants. Projections for operating and maintaining facilities and equipment should also be given. The applicant may discuss maintenance and future program funding if program funds are for construction activity; and may account for other needed expenditures if the program includes purchase of equipment.
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\nBudget Development and Requirements
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\nAlthough the degree of specificity of any budget will vary depending upon the nature of the  project and the requirements of the funding source, a complete, well-thought-out budget serves to reinforce the applicant’s credibility and to increase the likelihood of the proposal being funded. The estimated expenses in the budget should build upon the justifications given in the narrative section of the proposal. A well-prepared budget should be reasonable and demonstrate that the funds being asked for will be used wisely. The budget should be as concrete and specific as  possible in its estimates. Every effort should be made to be realistic, to estimate costs accurately, and not to underestimate staff time. The budget format should be as clear as possible. It should begin with a Budget Summary, which, like the Proposal Summary, is written after the entire budget has been prepared. Each section of the budget should be in outline form, listing line items under major headings and subdivisions. Each of the major components should be subtotaled with a grand total placed at the end. If the funding source provides forms, most of these elements can simply be filled into the appropriate spaces. Generally, budgets are divided into two categories: personnel costs and non-personnel costs. In  preparing the budget, the applicant may first review the proposal and make lists of items needed for the project. The personnel section usually includes a breakdown of the following items:
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\nsalaries (including increases in multiyear projects),
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\nfringe benefits such as health insurance and retirement plans, and
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\nconsultant and contract services. The items in the non-personnel section will vary widely, but may include
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\nspace/office rental or leasing costs,
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\nutilities,
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\n purchase or rental of equipment,
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\ntraining to use new equipment, and
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\n photocopying, office supplies. Some hard-to-pin-down budget areas are utilities, rental of buildings and equipment, salary increases, food, telephones, insurance, and transportation. Budget adjustments are sometimes made after the grant award, but this can be a lengthy process. The applicant should be certain that implementation, continuation, and phase-down costs can be met. Costs associated with leases,
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