2
• Indirect costs (also known as “facilities and administrative costs”) are costs incurred for common or joint objectives
that cannot be identified specifically with a particular project, program, or organizational activity. Facilities
operation and maintenance costs, depreciation, and administrative expenses are examples of costs that usually are
treated as indirect costs.
Each of the cost categories for direct and indirect costs is described below. Where beneficial, examples are provided.
Personnel
For each requested position, provide the following information: 1) name of staff member occupying the position, if available;
2) annual salary
5
; 3) percentage of time budgeted for this program; 4) total months of salary budgeted; and 5) total salary
requested. Also, provide a justification, basis for the annual salary, and describe the scope of responsibility for each position
and how it relates to the accomplishment of the program objectives.
• In-kind efforts: Include staff providing in-kind services to an award under Personnel costs. Staff must not exceed
100% effort.
• For vacant positions
: The total months and amount requested should reflect any anticipated delayed start due to the
vacancy.
Fringe Benefits
Fringe benefits are usually applicable to direct salaries and wages. Provide information on the rate of fringe benefits used and
the basis for the calculation. If a fringe benefit rate is not used, itemize how the fringe benefit amount is computed.
5
Per CDC General Terms and Conditions: Cap on Salaries (Division H, Title II, General Provisions, Sec. 202): None of the funds appropriated in this
title shall be used to pay the salary of an individual, through a grant or other extramural mechanism, at a rate in excess of Executive Level II.
Note: The salary rate limitation does not restrict the salary that an organization may pay an individual working under an HHS contract or order; it
merely limits the portion of that salary that may be paid with federal funds.
Position Title and Name Annual Salary Time
Total Months Amount Requested
Project Coordinator Susan Taylor $45,000 100% 12 months $45,000
Finance Administrator John Johnson $28,500 50% 12 months $14,250
Outreach Supervisor (Vacant*) $27,000 100% 12 months $27,000
Total Personnel $86,250
Sample Justification
Write a justification for each position. The format may vary, but the description of responsibilities should be related to
specific program objectives. See example below.
Job Description: Project Coordinator – (Susan Taylor)
This position directs the overall operation of the project including but not limited to overseeing the implementation of
project activities; coordinating with other agencies; providing program and staff performance evaluation; collecting,
tabulating, and interpreting required data; and developing materials, provisions of service, and training. This individual is
the responsible authority for ensuring reports and documentation are sent to CDC. Salaries are consistent with the current
organization compensation policy.