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\n How to Develop and Write a Grant Proposal Congressional Research Service 12
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\nevaluation systems, hard/soft match requirements, audits, development, implementation and maintenance of information and accounting systems, and other long-term financial commitments should be considered. A well-prepared budget justifies all expenses and is consistent with the proposal narrative. Some areas in need of an evaluation for consistency are as follows:
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\nSalaries in the proposal in relation to those of the applicant organization should  be similar.
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\nIf new staff persons are being hired, additional space and equipment should be considered, as necessary.
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\nIf the budget calls for an equipment purchase, it should be the type allowed by the grantor agency.
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\nIf additional space is rented, the increase in insurance should be supported.
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\nIn the case of federal grants, if an indirect cost rate applies to the proposal, such as outlined by the Office of Management and Budget (OMB) in Circulars such as numbers A-122, A-21, and A-87 (see http://www.whitehouse.gov/omb/grants/grants_circulars.html), the division between direct and indirect costs should not  be in conflict, and the aggregate budget totals should refer directly to the approved formula.
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\nIf matching funds are required, the contributions to the matching fund should be taken out of the budget unless otherwise specified in the application instructions. In learning to develop a convincing budget and determining appropriate format, reviewing other grant proposals is often helpful. The applicant may ask government agencies and foundations for copies of winning grants proposals. Grants seekers may find the following examples of grants  budgets helpful:
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\nBudget Information, Instructions and Forms http://www.neh.gov/grants/guidelines/pdf/BudgetInstructions.pdf
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\nFoundation Center: Examples of Nonprofit Budgets http://foundationcenter.org/getstarted/faqs/html/samplebudget.html
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\nGetting Your Grant Proposal Budget Right http://nonprofit.about.com/od/foundationfundinggrants/a/grantbudget.htm
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\nProposal Budgeting Basics http://foundationcenter.org/getstarted/tutorials/prop_budgt/index.html In preparing budgets for government grants, the applicant may keep in mind that funding levels of federal assistance programs change yearly. It is useful to review the appropriations and average grants or loans awarded over the past several years to try to project future funding levels: see “Financial Information” section of the CFDA program description for fiscal year appropriations and estimates; and “Range and Average of Financial Assistance” for prior years’ awards. However, it is safer never to anticipate that the income from the grant will be the sole support for larger projects. This consideration should be given to the overall budget requirements, and in  particular, to budget line items most subject to inflationary pressures. Restraint is important in determining inflationary cost projections (avoid padding budget line items), but the applicant may attempt to anticipate possible future increases.
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