How to Apply: Preparing the Budget Summary

Use a completed sample "Budget Summary" webpage (see links below) as a guide. For your convenience, links to blank forms are also provided below.

If desired, place summary information on budget summary form and use additional sheets (following the same format) to provide category detail. Each expenditure must be correlated to the narrative. Type or print all responses clearly. This section of the application is valued at 20 percent.

Itemize each expenditure ( i.e., identify specific items, unit cost, and quantities).

Eligible expenditure categories include:

• Salaries and honoraria
• Fringe benefits
• In-state travel, meals, and lodging (not affiliated with attending, presenting or exhibiting at conferences)
• Materials/supplies

There are limits to capital and site enhancement expenditures (see below for definitions and limits).

Ineligible expenditure categories include:

• Grant funds used to supplant existing funding
• Ongoing operations funds
• Indirect costs or overhead costs
• Expenses or funds encumbered prior to July 1, 2008 or after December 31, 2009
• Religious activity or instruction
• Salaries and honoraria which pay a private school instructor's base salary
• Costs of attending, presenting, or exhibiting at conferences
• Out-of-state travel, meals and lodging (including costs to bring out-of-state people into Wisconsin)
• Real estate acquisitions
• Office equipment or furniture
• Endowment contributions
• Accreditation fees
• Projects which are essentially field trips
• Capital expenditures beyond the maximum limit
• Site enhancement expenditures beyond the maximum limit

Capital Expenditure

Capital items are defined as purchases that can be used in multiple years, are non-consumable, and have an initial, individual cost of $100 or more. Each grant category has a capital expenditure limit. Please refer to guidelines specific to each category for more information.

Site Enhancement Expenditure

Site and/or facility enhancement projects are anything that physically alters the property in any way and includes, but is not limited to:

• landscaping, planting, or harvesting

• construction or modification of indoor or outdoor structures

• site development or modification (trail development, interpretive sign or display installation, habitat improvement or restoration projects, renewable energy equipment installation, installation of paintings or other artwork, etc.)

Purchase or rental costs for equipment/tools and materials to conduct the enhancement (e.g., rakes, shovels, loppers, saws, hammers, paintbrushes, safety glasses, ladders, lumber, plants, hoses, concrete, bolts, hip waders, etc.) must be included in calculating the site enhancement cost.

Labor to research, design, plan, conduct or supervise site enhancement activities must be included in calculating the total site enhancement costs.

Each grant category has a site enhancement expenditure limit. Please refer to guidelines specific to each category for more information.

Matching Contributions

Matching contribution must be at least 25% of the requested grant funds. Match amounts listed on the budget summary page must be contributed within the proposed project timeline and between July1, 2008 and December 31,2009.

 Amount of match over minimum is not evaluated as a criterion of funding. Matching contributions consist of money, supplies, and services. All matches must be guaranteed at the time proposal is submitted. State agency applicants should contact the local budget specialist regarding agency grant application procedures and in-kind contributions.

Matching contributions consist of money, supplies or services

• Monetary contributions involve the donation of money or collection of participant fees.
   
• Supply contributions involve the purchase or donation of materials specifically for use in the project. This does not include the value of supplies (e.g., land, office space, or field or classroom equipment) that already are available for use for this and other projects.
   
• Service contributions involve the donation of time to implement the project. The value of the time for people who would normally be paid for the role they will play in the project may be included.  Base the value on what you would  pay to have the comparable work done.