Grant reimbursement payments will be based on actual expenditures incurred by the grantee that are necessary and reasonable to the accomplishment of the work. Grantees will be required to provide documentation of project-related costs, including submission of copies of invoices and cancelled checks, with each payment request. Grantees will be required to certify appropriate matching expenses from non-federal funding sources, including volunteer labor. Applicants are advised to review 2CFR225 “Cost Principles for State, Local, and Indian Tribal Governments (OMB Circular A–87)” or 2CFR230 “Cost Principles for Non-Profit Organizations (OMB Circular A–122)”. Applicant budgets may include billable expenses and matching costs related to the project in the following categories:

• Personal services: includes salary of project staff employed by the applicant organization.
• Fringe Benefits: The fringe benefits such as health care and retirement provided to permanent employees of the applicant organization. State employees must use the approved federal rates for their agency. Fringe benefits are normally calculated as a percentage of an employee’s salary.
• Indirect/Overhead: The costs of maintaining the offices for project personnel such as utilities, support services, rent, etc. This is normally calculated as a percentage added to the salary and fringe benefits of an employee.
• Travel and Equipment Usage: Vehicle mileage at the federal rate, fuel costs, commercial carrier costs, and other similar expenses. Equipment usage covers the equivalent cost of the use of equipment such as tractors, brush clearing equipment, research vessels, etc.
• Supplies and Materials: Office supplies, consumable field gear such as flagging tape and stakes, non-retrievable animal tags, nets, software, etc.
• Contractual Services: If you are a not-for-profit organization and you subcontract out for services such as data entry or laboratory analysis, you must be able to provide proof that those costs are necessary and reasonable to the accomplishment of the work.