Standard Forms

OMB Control Number: 1894-0008
Expiration Date: 06/30/2017

U.S. DEPARTMENT OF EDUCATION
BUDGET INFORMATION NON-CONSTRUCTION PROGRAMS

Applicants requesting funding for only one year should complete the column under
"Project Year 1." Applicants requesting funding for multi-year grants should complete all
applicable columns. Please read all instructions before completing form.

Name of Institution/Organization

SECTION A - BUDGET SUMMARY U.S. DEPARTMENT OF EDUCATION FUNDS
Budget Categories

Project Year 1
(a)

Project Year 2
(b)

Project Year 3
(c)

Project Year 4
(d)

Project Year 5
(e)

Total
(f)

1. Personnel
2. Fringe Benefits
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Construction
8. Other
9. Total Direct Costs (lines 1-8)
10. Indirect Costs*
11. Training Stipends
12. Total Costs (lines 9-11)
*Indirect Cost Information (To Be Completed by Your Business Office):
If you are requesting reimbursement for indirect costs on line 10, please answer the following questions:
(1) Do you have an Indirect Cost Rate Agreement approved by the Federal government? ____Yes ____No.
(2) If yes, please provide the following information:
Period Covered by the Indirect Cost Rate Agreement: From: ___/___/______ To: ___/___/______ (mm/dd/yyyy)
Approving Federal agency: ____ED ____Other (please specify): __________________________ The Indirect Cost Rate is _________%
(3) If this is your first Federal grant, and you do not have an approved indirect cost rate agreement, are not a State, Local government or Indian Tribe, and are not
funded under a training rate program or a restricted rate program, do you want to use the de minimis rate of 10% of MTDC? ____Yes ____No. If yes, you must
comply with the requirements of 2 CFR § 200.414(f).
(4) If you do not have an approved indirect cost rate agreement, do you want to use the temporary rate of 10% of budgeted salaries and wages? ____Yes ____No. If
yes, you must submit a proposed indirect cost rate agreement within 90 days after the date your grant is awarded, as required by 34 CFR § 75.560.
(5) For Restricted Rate Programs (check one) -- Are you using a restricted indirect cost rate that:
___ Is included in your approved Indirect Cost Rate Agreement? Or ___ Complies with 34 CFR 76.564(c)(2)? The Restricted Indirect Cost Rate is _________%

ED 524

Name of Institution/Organization

Applicants requesting funding for only one year should complete the column under
"Project Year 1." Applicants requesting funding for multi-year grants should complete all
applicable columns. Please read all instructions before completing form.
SECTION B - BUDGET SUMMARY
NON-FEDERAL FUNDS

Budget Categories

Project Year 1
(a)

Project Year 2
(b)

Project Year 3
(c)

Project Year 4
(d)

1. Personnel
2. Fringe Benefits
3. Travel
4. Equipment
5. Supplies
6. Contractual
7. Construction
8. Other
9. Total Direct Costs
(Lines 1-8)
10. Indirect Costs
11. Training Stipends
12. Total Costs
(Lines 9-11)

SECTION C – BUDGET NARRATIVE (see instructions)
ED 524

Project Year 5
(e)

Total
(f)

Instructions for ED 524
General Instructions
This form is used to apply to individual U.S. Department of Education
(ED) discretionary grant programs. Unless directed otherwise, provide
the same budget information for each year of the multi-year funding
request. Pay attention to applicable program specific instructions, if
attached. You may access the Education Department General
Administrative Regulations cited within these instructions at:
http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html. You may
access requirements from 2 CFR 200, “Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal
Awards” cited within these instructions at:
https://www.federalregister.gov/articles/2013/12/26/201330465/uniform-administrative-requirements-cost-principles-andaudit-requirements-for-federal-awards.
You must consult with your Business Office prior to submitting
this form.

“Other,” specify the name of the Federal or other agency that issued
the approved agreement.
(3): If you check “no” in (1), indicate in (3) if you want to
use the de minimis rate of 10 percent of MTDC (see 2CFR § 200.68).
If you use the de minimis rate, you are subject to the provisions in 2
CFR § 200.414(f). Note, you may only use the 10 percent de minimis
rate if you are a first-time Federal grant recipient, and you do not have
an Approved Indirect Cost Rate Agreement. You may not use the de
minimis rate if you are a State, Local government, or Indian Tribe, or
if your grant is funded under a training rate or restricted rate program.
(3): If you are applying for a grant under a Restricted Rate
Program (34 CFR 75.563 or 76.563), indicate whether you are using a
restricted indirect cost rate that is included on your approved Indirect
Cost Rate Agreement, or whether you are using a restricted indirect
cost rate that complies with 34 CFR 76.564(c)(2). Note: State or
Local government agencies may not use the provision for a restricted
indirect cost rate specified in 34 CFR 76.564(c)(2). Check only one
response. Leave blank, if this item is not applicable.

Section A - Budget Summary
U.S. Department of Education Funds

Section B - Budget Summary
Non-Federal Funds

All applicants must complete Section A and provide a break-down by
the applicable budget categories shown in lines 1-11.

If you are required to provide or volunteer to provide cost-sharing or
matching funds or other non-Federal resources to the project, these
should be shown for each applicable budget category on lines 1-11 of
Section B.

Lines 1-11, columns (a)-(e): For each project year for which funding
is requested, show the total amount requested for each applicable
budget category.
Lines 1-11, column (f): Show the multi-year total for each budget
category. If funding is requested for only one project year, leave this
column blank.
Line 12, columns (a)-(e): Show the total budget request for each
project year for which funding is requested.
Line 12, column (f): Show the total amount requested for all project
years. If funding is requested for only one year, leave this space
blank.
Indirect Cost Information: If you are requesting reimbursement for
indirect costs on line 10, this information is to be completed by your
Business Office.
(1): Indicate whether or not your organization has an
Indirect Cost Rate Agreement that was approved by the Federal
government. If you checked “no,” ED generally will authorize
grantees to use a temporary rate of 10 percent of budgeted salaries
and wages (complete (4) of this section when using the temporary
rate) subject to the following limitations:
(a) The grantee must submit an indirect cost proposal to its
cognizant agency within 90 days after ED issues a grant award
notification; and
(b) If after the 90-day period, the grantee has not submitted
an indirect cost proposal to its cognizant agency, the grantee may not
charge its grant for indirect costs until it has negotiated an indirect
cost rate agreement with its cognizant agency.
(2): If you checked “yes” in (1), indicate in (2) the
beginning and ending dates covered by the Indirect Cost Rate
Agreement. In addition, indicate whether ED, another Federal agency
(Other) or State agency issued the approved agreement. If you check

c. In the case of third-party in-kind contributions, a description
of how the value was determined for the donated or contributed
goods or services.
[Please review cost sharing and matching regulations found in 2
CFR 200.306.]
3.

If applicable to this program, provide the rate and base on which
fringe benefits are calculated.

4.

If you are requesting reimbursement for indirect costs on line
10, this information is to be completed by your Business Office.
Specify the estimated amount of the base to which the indirect
cost rate is applied and the total indirect expense. Depending on
the grant program to which you are applying and/or your
approved Indirect Cost Rate Agreement, some direct cost budget
categories in your grant application budget may not be included
in the base and multiplied by your indirect cost rate. For
example, you must multiply the indirect cost rates of “Training
grants" (34 CFR 75.562) and grants under programs with
“Supplement not Supplant” requirements ("Restricted Rate"
programs) by a “modified total direct cost” (MTDC) base (34
CFR 75.563 or 76.563). Please indicate which costs are
included and which costs are excluded from the base to which
the indirect cost rate is applied.

Lines 1-11, columns (a)-(e): For each project year, for which
matching funds or other contributions are provided, show the total
contribution for each applicable budget category.

When calculating indirect costs (line 10) for "Training grants" or
grants under "Restricted Rate" programs, you must refer to the
information and examples on ED’s website at:
http://www.ed.gov/fund/grant/apply/appforms/appforms.html.

Lines 1-11, column (f): Show the multi-year total for each budget
category. If non-Federal contributions are provided for only one year,
leave this column blank.

You may also contact (202) 377-3838 for additional information
regarding calculating indirect cost rates or general indirect cost
rate information.

Line 12, columns (a)-(e): Show the total matching or other
contribution for each project year.

5.

Provide other explanations or comments you deem necessary.
Paperwork Burden Statement

Line 12, column (f): Show the total amount to be contributed for all
years of the multi-year project. If non-Federal contributions are
provided for only one year, leave this space blank.
Section C - Budget Narrative [Attach separate sheet(s)]
Pay attention to applicable program specific instructions,
if attached.
1.

Provide an itemized budget breakdown, and justification by
project year, for each budget category listed in Sections A and
B. For grant projects that will be divided into two or more
separately budgeted major activities or sub-projects, show for
each budget category of a project year the breakdown of the
specific expenses attributable to each sub-project or activity.

2.

For non-Federal funds or resources listed in Section B that are
used to meet a cost-sharing or matching requirement or provided
as a voluntary cost-sharing or matching commitment, you must
include:
a. The specific costs or contributions by budget category;
b. The source of the costs or contributions; and

According to the Paperwork Reduction Act of 1995, no persons are
required to respond to a collection of information unless such
collection displays a valid OMB control number. The valid OMB
control number for this information collection is 1894-0008. The
time required to complete this information collection is estimated to
vary from 13 to 22 hours per response, with an average of 17.5 hours
per response, including the time to review instructions, search existing
data sources, gather the data needed, and complete and review the
information collection. If you have any comments concerning the
accuracy of the time estimate(s) or suggestions for improving this
form, please write to: U.S. Department of Education, Washington,
D.C. 20202-4537. If you have comments or concerns regarding the
status of your individual submission of this form, write directly to
(insert program office), U.S. Department of Education, 400 Maryland
Avenue, S.W., Washington, D.C. 20202.