7/27/2019 HO1 Budget Handout_rev

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Developing and Managing Your Budget

Handout 1

2013 Southwestern National Service Training Conference Page 1 of 2

AmeriCorps

Budget Changes and Amendments

Fact Sheet

Budgetary Changes: The grantee and their subgrantees must obtain the prior

written approval of the CNCSs Office of Grants Management before deviating

from the approved budget in any of the following ways:

a. Specific costs requiring prior approval before incurrence under OMB CostPrinciples. Examples include overtime pay, rearrangement and alteration

costs, and pre-award costs

b. Purchases of equipment over $5,000 using grant funds, unless specified inthe approved application and budget.

c. Unless the CNCS share of the award is $100,000 or less, changes tocumulative and/or aggregate budget line items that amount to 10% or

more of the total budget must be approved in writing in advance by CNCS.

The total budget includes both the CNCS and grantee shares. Grantees may

transfer funds among approved direct cost categories when the cumulative

amount of such transfers does not exceed 10% of the total budget.

Exceptions for Fixed-Amount Grants: Grantees with Fixed-Amount grants

are not subject to the Budgetary change requirements.

Programmatic Changes: The grantee must first obtain the prior approval of theAmeriCorps Program Office before making the following changes:

a. Changes in the scope, objectives or goals in the program, whether or notthey involved budgetary changes.

b. Substantial changes in the level of participant supervision.c. Entering into additional subgrants or contracts for AmeriCorps activities

funded by the grant, but not identified or included in the approved

application and grant budget.

Note: State Commissions are responsible for approving the above changes

for state formula programs.

NOTE: Subgrantees or sites should check the requirements for budget

amendments as specified by the pass-through agency (e.g., state commission

and/or by their parent prime grantee organization).

7/27/2019 HO1 Budget Handout_rev

2/2

Developing and Managing Your Budget

Handout 1

2013 Southwestern National Service Training Conference Page 2 of 2

Senior Corps

Budget Changes and Amendments

Fact Sheet

45 CFR 2543.25 Revision of budget and program plans

(c)For nonconstruction awards, recipients shall request prior approvals fromFederal awarding agencies for one or more of the following program or

budget related reasons:

(1)Change in the scope or the objective of the project or program (evenif there is no associated budget revision requiring prior written

approval).

(2)Change in a key person specified in the application or awarddocument.

(3)The absence for more than three months, or a 25 percent reductionin time devoted to the project, by the approved project director or

principal investigator.

(4)The need for additional Federal funding.(5)The transfer of amounts budgeted for indirect costs to absorb

increases in direct costs, or vice versa, if approval is required by the

Federal awarding agency.

(6)The inclusion, unless waived by the Federal awarding agency, of coststhat require prior approval in accordance with OMB Circular A21,

Cost Principles for Institutions of Higher Education, OMB Circular

A122, Cost Principles for Non-Profit Organizations, or 45 CFR part

74 Appendix E, Principles for Determining Costs Applicable to

Research and Development Under Grants and Contracts With

Hospitals, or 48 CFR part 31, Contract Cost Principles and

Procedures, as applicable.

(7)The transfer of funds allotted for training allowances (direct paymentto trainees) to other categories of expense.

(8)Unless described in the application and funded in the approvedawards, the subaward, transfer or contracting out of any work under

an award. This provision does not apply to the purchase of supplies,

material, equipment or general support services.