Budget Justifcation - Instructions

http://www.imls.gov/applicants/budget_documents3.aspx#justification

Budget Justification
The budget justification explains all Detailed Budget Form line items. It should address the role that each person
listed in the project budget will play and justify all proposed equipment, supplies, travel, services, and other expenses.
It should provide specifications for all hardware and software for which IMLS funding is requested. Any costs that
were consolidated and summarized in the Detailed Budget Form should be itemized and explained within the
appropriate section of the budget justification. The format of the justification should follow the section headings on the
Detailed Budget Form.
We encourage you to contribute as cost share the salaries of permanent staff to be employed on a project in
proportion to the amount of time they will spend on the project. If IMLS funding is requested for salaries of permanent
staff, the proposal should explain why funds are requested for this purpose and how the regular duties of these
individuals will be performed during the grant period. The Budget Justification should explain the role of any outside
consultants and third-party vendors to be employed on the project and how each was identified and selected. Costs
for third-party service providers should be documented by bids or otherwise justified.
The cost of project activities to be undertaken by a third-party contractor or a partner should be listed under
"Services" on the Detailed Budget as a single line item that shows the amount that will be charged to IMLS grant
funds and the cost sharing that will be provided by the third party. A complete itemization of these costs should be
included as part of the Budget Justification. If there is more than one contractor, the cost of each contract must be
listed separately on the IMLS Detailed Budget Form and an itemization must be included as part of the Budget
Justification.