COPS Budget Detail Worksheets

Budget Detail
Worksheets

OMB Control: 1103-0097
Expiration Date: 2/29/2008

Budget Detail Worksheets

Instructions for Completing the
Budget Detail Worksheets
The Budget Detail Worksheets are designed to allow all COPS grant and cooperative
agreement applicants to use the same budget form to request funding. Allowable and
unallowable costs vary widely and depend upon the type of COPS program. In addition,
the maximum federal funds that can be requested and the federal/local share breakdown
requirements also vary.
To determine the allowable/unallowable costs, the maximum amount of federal funds that
can be requested, and the federal/local share requirements for the COPS program for
which your agency is applying, please refer to the COPS Application Guide. To assist you,
sample Budget Detail Worksheets and a Budget Narrative (if applicable) for each COPS
program are included in the Application Guide.
Please complete each required page of the Budget Detail Worksheets (see the Application
Guide for each program's requirements) and the Budget Summary. If you did not request
anything under a particular budget category, please check the appropriate box indicating
that no positions or items were requested. When you complete the Budget Detail
Worksheets, transfer the total for each of the budget categories to the applicable category
total field on the Budget Summary.
All calculations should be rounded to the nearest whole dollar. In addition, the Budget
Summary should be completed with the federal/local share (if applicable) calculations
regardless of whether the applicant is requesting a waiver of the local match.
Failure to complete all of the required Budget Detail Worksheet pages and the
Budget Summary, and/or including unallowable items in your funding request, may
delay the processing of your application, and could ultimately result in the denial
of your application.

If you need assistance in completing this form, you may call the COPS Office
Response Center at 800.421.6770.

39

OMB Control 1103-0097
Expiration Date 2/29/2008

Applicant Legal Name:

A. SwORN OFFicER POsiTiONs

ORI #: ­­

No Sworn Officer Positions Requested 

Instructions: COPS hiring grant programs pay for entry-level salaries and benefits of newly hired, additional
sworn law enforcement officers for a period of thirty-six (36) months.
This worksheet will assist your agency in properly organizing your maximum estimated salary and benefit
costs and providing the necessary financial details for review by the COPS Office. Please list the entry-level
base salary and fringe benefits rounded to the nearest whole dollar for one sworn officer position within
your agency. COPS hiring funds may also be used to pay for entry-level salaries and benefits of newlyhired, additional officers who will backfill the positions of locally-funded veteran officers that will be deployed
into community policing specialty areas (e.g., School Resource Officers). Do not include employee
contributions.
Complete part 1 if you are requesting funds for full-time officer positions.
Officer Positions Requested:
Full-time Officer Position Requested:
Enter the number of new, entry-level full-time officer positions that are being requested. Do not include
any officers already funded (or for which funding has been requested) under any other COPS grants or
any positions otherwise funded with state, local, tribal, or BIA funds. Your request should be consistent
with your agency's law enforcement needs. Do not request more positions than your agency can support
and retain.

41

Applicant Legal Name:

ORI #: ­­

A. SwORN OFFicER POsiTiONs

Part 1: Full Time Sworn Officer Information
A. Total Entry-Level Base Salary for One Position x ___ Years
=
$_________.00
B. FRINGE BENEFITS:

COST:

% OF BASE:

ADDITIONAL INFORMATION:

Social Security
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 6.2% of Total Base Salary. If less than 6.2%, exempt, or fixed rate, provide an explanation in “Sworn
Officer Position Budget Summary” on page 45.
Medicare
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 1.45% of Total Base Salary. If less than 1.45%, exempt, or fixed rate, provide an explanation in the
“Sworn Officer Position Budget Summary” on page 45.
Health Insurance
$________.00
__________% Family Plan: □
Fixed Rate: □
Cannot exceed 30% of the Total Base Salary for individual plans, or 45% for family plans. If it exceeds these rates
or is a fixed rate, provide an explanation in the “Sworn Officer Position Budget Summary” on page 45.
Life Insurance

$________.00

__________%

Vacation

$________.00

__________%

Number of Hours Annually:_______

Sick Leave

$________.00

__________%

Number of Hours Annually:_______

Retirement
$________.00
__________% Fixed Rate: □
Cannot exceed 20% of the Total Base Salary (unless a fixed rate). If a fixed rate, provide an explanation in the
“Sworn Officer Position Budget Summary” on page 45.
Worker’s Compensation
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 10% of the Total Base Salary. If exempt or if it exceeds this rate, provide an explanation in the
“Sworn Officer Position Budget Summary” on page 45.
Unemployment Insurance $________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 5% of the Total Base Salary. If exempt or if it exceeds this rate, please provide an explanation in the
“Sworn Officer Position Budget Summary” on page 45.
Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

Total Benefits (1 Position) = $_______________________

C. Total Salary (Part A) ____ + Total Benefits (Part B) ____ x ____ # of Positions

(One Position)

(One Position)

= _________

Transfer to Budget Summary Line 1

43

Applicant Legal Name:

ORI #: ­­

Part 2: Sworn Officer Position Budget Summary (all applicants requesting sworn
officer positions must complete this section)
After completing Part 1 of this form, answer the following questions. If necessary, attach an explanation of
how you computed salaries and benefits for this worksheet. Be sure to answer EVERY question. Missing or
erroneous information could significantly delay the review of your agency's request.
1. If your agency's second and/or third-year costs for salaries and/or fringe benefits increase after
the first year, check the reason(s) why in the space below:
 Cost of living adjustment (COLA)

 Step Raises

 Change in benefit costs

 Other - please explain briefly:

2. If an explanation is required for any of the following categories, please provide in the space below:
1) Social Security, 2) Medicare, 3) Health Insurance, 4) Retirement, 5) Worker’s Compensation, and
6) Unemployment Insurance
1) Social Security:
2) Medicare:
3) Health Insurance:
4) Retirement:
5) Worker's Compensation:
6) Unemployment Insurance:

45

Applicant Legal Name:

ORI #: ­­

B. CiViLiaN/NON-SWORN PERsONNEL

No Civilian/Non-Sworn Personnel Positions Requested 

Instructions: Each position must be listed and computed separately. If additional space is necessary, please make copies
of this table and attach them to your application.

Part 1: Total Base Salary and Fringe Benefits for Civilian/Non-Sworn Personnel
A. POSITION TITLE:
Base Salary Computation: (__________ X ____________) X ________ = $ __________.00 (Base Salary Subtotal)
(Annual Base Salary X Percent of Time Devoted to the Project) X Number of Years Devoted to the Project

B. FRINGE BENEFITS:

COST:

% OF BASE:

ADDITIONAL INFORMATION:

Social Security
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 6.2% of Total Base Salary. If less than 6.2%, exempt, or fixed rate, provide an explanation in
“Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Medicare
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 1.45% of Total Base Salary. If less than 1.45%, exempt, or fixed rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Health Insurance
$________.00
__________% Family Plan: □
Fixed Rate: □
Cannot exceed 30% of the Total Base Salary for individual plans, or 45% for family plans. If it exceeds these rates
or is a fixed rate, provide an explanation in the “Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Life Insurance

$________.00

__________%

Vacation

$________.00

__________%

Number of Hours Annually:_______

Sick Leave

$________.00

__________%

Number of Hours Annually:_______

Retirement
$________.00
__________% Fixed Rate: □
Cannot exceed 20% of the Total Base Salary (unless a fixed rate). If a fixed rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Worker’s Compensation
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 10% of the Total Base Salary. If exempt or if it exceeds this rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Unemployment Insurance $________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 5% of the Total Base Salary. If exempt or if it exceeds this rate, please provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 50.
Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

C. Subtotal Position Salary (Part A) _____ + Benefits (Part B) _____ = __________
Please include a detailed position description for all positions listed in the Budget Narrative.

47

Applicant Legal Name:

ORI #: ­­

Total Base Salary and Fringe Benefits for Civilian/Non-Sworn Personnel
A. Position Title:
Base Salary Computation: (__________ X ____________) X ________ = $ __________.00 (Base Salary Subtotal)
(Annual Base Salary X Percent of Time Devoted to the Project) X Number of Years Devoted to the Project
B. FRINGE BENEFITS:

COST:

% OF BASE:

ADDITIONAL INFORMATION:

Social Security
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 6.2% of Total Base Salary. If less than 6.2%, exempt, or fixed rate, provide an explanation in
“Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Medicare
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 1.45% of Total Base Salary. If less than 1.45%, exempt, or fixed rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Health Insurance
$________.00
__________% Family Plan: □
Fixed Rate: □
Cannot exceed 30% of the Total Base Salary for individual plans, or 45% for family plans. If it exceeds these rates
or is a fixed rate, provide an explanation in the “Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Life Insurance

$________.00

__________%

Vacation

$________.00

__________%

Number of Hours Annually:_______

Sick Leave

$________.00

__________%

Number of Hours Annually:_______

Retirement
$________.00
__________% Fixed Rate: □
Cannot exceed 20% of the Total Base Salary (unless a fixed rate). If a fixed rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Worker’s Compensation
$________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 10% of the Total Base Salary. If exempt or if it exceeds this rate, provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Unemployment Insurance $________.00
__________% Exempt: □
Fixed Rate: □
Cannot exceed 5% of the Total Base Salary. If exempt or if it exceeds this rate, please provide an explanation in the
“Civilian/Non-Sworn Personnel Budget Summary” on page 51.
Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

Other

$________.00

__________%

Describe:

Civilian/Non-Sworn Personnel Total $ _________________
(add together all subtotals per position)

C. Subtotal Position Salary (Part A) _____ + Benefits (Part B) _____ = __________
D. Civilian/Non-Sworn Personnel Total: $ ___________________

Add together all Subtotals per position. Transfer Total Civilian/Non-Sworn Personnel Cost to Budget Summary Line 2.
Please include a detailed position description for all positions listed in the Budget Narrative.

49

Applicant Legal Name:

ORI #: ­­

Part 2: Civilian/Non-Sworn Personnel Budget Summary (all applicants requesting
civilian/non-sworn position(s) must complete this section)
After completing Part 1 of this form, answer the following questions. If necessary, attach an explanation of
how you computed salaries and benefits for this worksheet. Be sure to answer EVERY question. Missing or
erroneous information could significantly delay the review of your agency's request.
1. If your agency's second and/or third-year costs for salaries and/or fringe benefits increase after
the first year, check the reason(s) why in the space below:
 Cost of living adjustment (COLA)

 Step Raises

 Change in benefit costs

 Other - please explain briefly:

2. If an explanation is required for any of the following categories, please provide in the space below:
1) Social Security, 2) Medicare, 3) Health Insurance, 4) Retirement, 5) Worker’s Compensation, and
6) Unemployment Insurance
1) Social Security:
2) Medicare:
3) Health Insurance:
4) Retirement:
5) Worker's Compensation:
6) Unemployment Insurance:

51

Applicant Legal Name:

ORI #: ­­

C. EQUIPMENT/TECHNOLOGY

No Equipment/Technology Requested 

Instructions: List non-expendable items that are to be purchased. Non-expendable equipment is tangible
property (e.g., technology) having a useful life of more than one year. Expendable items should be included
either in the "SUPPLIES" or "OTHER" categories. Applicants should analyze the cost benefits of purchasing
versus leasing equipment, especially for high-price items and those subject to rapid technical advances.
Rented or leased equipment costs should be listed in the "CONTRACTS / CONSULTANTS" category.
Pursuant to the Continuing Appropriations Resolution, 2008 (P.L. 110-005), be advised that, to the greatest
extent practical, all equipment and products purchased with these funds must be American-made.
For agencies purchasing items related to enhanced communications systems, the COPS Office expects
and encourages that, wherever feasible, such voice or data communications equipment should be
incorporated into an intra- or interjurisdictional strategy for communications interoperability among
federal, state, and local law enforcement agencies.
See the COPS Application Guide for a list of allowable/unallowable costs for the particular program for which
you are applying.

Unit/Item Description

Computation
(# of Items/Units X Unit Cost)

Per Item
Subtotal

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

Equipment/Technology Total:

$
Transfer to Budget Summary
Line 3

Please include a detailed description for all items listed in the Budget Narrative

53

Applicant Legal Name:

ORI #: ­­

D. OThER COsTs

No Other Costs Requested 

Instructions: List other requested items that will support the project goals and objectives as outlined in
your application. Other costs may include items such as overtime and background investigations for law
enforcement officer positions(s) and/or civilian position(s) if allowable under the program for which you are
applying.
Pursuant to the Continuing Appropriations Resolution, 2008 (P.L. 110-005), be advised that, to the greatest
extent practical, all equipment and products purchased with these funds must be American-made.
See the COPS Application Guide for a list of allowable/unallowable costs for the particular program for which
you are applying.
Unit/Item Description

Computation
(# of Items/Units X Unit Cost)

Per Item
Subtotal

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

Other Cost Total:

$
Transfer to Budget Summary
Line 4

Please include a detailed description for all items listed in the Budget Narrative

55

Applicant Legal Name:

ORI #: ­­

E. SuppLiEs

No Supplies Requested 

Instructions: List items by type (office supplies; postage; training materials; copying paper; books; handheld tape recorders; etc). Generally, supplies include any materials that are expendable or consumed during
the course of the project.
See the COPS Application Guide for a list of allowable/unallowable costs for the particular program for which
you are applying.
Unit/Item Description

Computation
(# of Items/Units X Unit Cost)

Per Item
Subtotal

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

(

X

)

$

Supplies Total:

$
Transfer to Budget Summary
Line 5

Please include a detailed description for all items listed in the Budget Narrative

57

Applicant Legal Name:

F. TRaVEL/TRaiNiNg

ORI #: ­­

No Travel/Training Requested 

Instructions: Itemize travel expenses of project personnel by purpose (e.g., mandatory training, staff to
training, field interviews, advisory group meetings). Show the basis of computation (e.g., 6 staff members
times the unit cost per person for lodging for 3 days). Training projects, training fees, travel, lodging and per
diem rates for trainees should be listed as separate travel items. Show the number of staff attending any
event and the unit costs per person involved. Identify the location of travel, when possible. Note: Any local
training costs (within a 50-mile radius) should be listed under Section D ("Other Costs").
See the COPS Application Guide for a list of allowable/unallowable costs for the particular program for which
you are applying.
Reason for Travel/Training &
Location of Travel/Training

Travel/Training Item

Per Item
Subtotal

Computation
(# of Staff X Unit Cost X # of
Days/Trips/Events)
( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

( ______ X __________ X ______)

$

Travel/Training Total:

$

Transfer to Budget
Summary Line 6

Please include a detailed description and justification for travel listed in the Budget Narrative

59

Applicant Legal Name:

ORI #: ­­

G. CONTRACTS/CONSULTANTS

No Contracts/Consultants Costs Requested 

Instructions: See the COPS Application Guide for a list of allowable/unallowable costs for the particular
program for which you are applying.
Contracts: Provide a description of the product or service to be procured by contract and an estimate of the cost.
Applicants are encouraged to promote free and open competition in awarding contracts.
Contract Description

Per Contract
Subtotal

Contract Bid Type (OpenCompetitive or Sole Source)
$
$
$
$
Contracts Subtotal:

$

(G1)

Consultant Fees: For each consultant enter the name (if known), service to be provided, hourly or daily fee (based
upon an 8-hour day), and estimated length of time on the project. Consultant fees in excess of $450 per day
require additional written justification in the Budget Narrative and must be pre-approved in writing by the COPS Office.
Consultant Name/Title

Service Provided

Computation
( Cost X # Days or
# Hours)

Per Consultant
Fee
Subtotal

( _________ X _____)

$

( _________ X _____)

$

( _________ X _____)

$

Consultant Fees Subtotal:

$

(G2)

Consultant Expenses: Consultant Expenses: List all expenses to be paid from the grant to the individual consultants
separate from their consultant fees (e.g., travel, meals, lodging).
Consultant Name/Title

Service Provided

Computation
( Cost X # Days)

Per Consultant
Fee
Subtotal

( _________ X _____)

$

( _________ X _____)

$

( _________ X _____)

$

( _________ X _____)

$

Consultant Subtotal:

$

(G3)

Contracts/Consultants Total: $

Contracts (G1) + Consultant Fees (G2) + Consultant Expenses (G3)

Transfer to Budget
Summary Line 7

Please include a detailed description for all contracts listed in the Budget Narrative

61

Applicant Legal Name:

ORI #: ­­

H. INdiREcT COsTs

No Indirect Costs Requested 

Instructions: Indirect costs are allowed under a very limited number of specialized COPS Training and
Technical Assistance programs. Please see the COPS Application Guide for a list of allowable/unallowable
costs for the particular program for which you are applying.
If indirect costs are requested, a copy of the agency's fully-executed, negotiated Federal Rate Approval
Agreement must be attached to this application.
Indirect Cost Description

Per Indirect
Cost Subtotal

Computation
$
$
$
$
$
$
$

Indirect Costs Total:

$
Transfer to
Budget Summary
Line 8

63

Applicant Legal Name:

ORI #: ­­

BudgET SummaRy
Instructions: When you have completed the Budget Detail Worksheets, please transfer the category totals
to the spaces below. Please compute the Total Project Amount, Total Federal Share Amount, and Total Local
Share (if applicable). Please see the Application Guide for information on the maximum federal share and
local matching requirements for the grant for which you are applying.
Budget Category

Category Total

Line #

A. Sworn Officer Positions

$ _______________. 00

1

B. Civilian/Non-Sworn Personnel

$ _______________. 00

2

C. Equipment/Technology

$ _______________. 00

3

D. Other Costs

$ _______________. 00

4

E. Supplies

$ _______________. 00

5

F. Travel/Training

$ _______________. 00

6

G. Contracts/Consultants

$ _______________. 00

7

H. Indirect Costs

$ _______________. 00

8

Total Project Amount:

$ _______________. 00

Total Federal Share Amount:
(Total Project Amount X Federal Share Percentage
Allowable)

$ _______________. 00

Total Local Share Amount (If applicable):
(Total Project Amount - Total Federal Share Amount)

$ _______________. 00

Contact Information for Budget Questions
Please provide contact information of the financial official that the COPS Office may contact with questions
related to your budget submission.
Authorized Official's Typed Name:
Title:
Phone:
Fax:
E-mail Address:

65

Paperwork Reduction Act Notice

Paperwork Reduction Act Notice
The public reporting burden for this collection of information is estimated to be up to two
hour per response, depending upon the COPS program being applied for, which includes
time for reviewing instructions. Send comments regarding this burden estimate or any
other aspects of the collection of this information, including suggestions for reducing
this burden, to the Office of Community Oriented Policing Services, U.S. Department
of Justice, 1100 Vermont Avenue, N.W., Washington, DC 20530; and to the Public Use
Reports Project, Office of Information and Regulatory Affairs, Office of Management and
Budget, Washington, DC 20503.
You are not required to respond to this collection of information unless it displays a valid
OMB control number. The OMB control number for this application is 1103-0097 and the
expiration date is 2/29/2008.

67