How to Develop a Budget

This online training course is designed to introduce EPA grant applicants and recipients to key aspects of grant budget development. The training may be used by applicants and recipients of EPA funds when preparing proposed work plans, budgets, and budget narratives for EPA grants. Throughout this training, the term grant is used as a general term to refer to both grants and cooperative agreements.

The course is divided into separate modules that can be completed individually. If you need to leave a module, the last slide to be completed will be saved, and you will be able to return to that location later.

The current course, published in February 2024, features audio.

Course Modules

Module 1: General Principles and Considerations

Provides an introduction to key principles that must be considered when developing a budget for an EPA financial assistance award opportunity, including details about required forms and cost allowability.
Approximately 35 minutes | Launch

Module 2: Direct Costs

Summarizes the different direct cost categories on the Standard 424A (Budget Information for Non-Construction Programs) Form and outlines the procedures that must be followed when preparing and calculating direct costs for proposed work plans, budgets and budget narratives for EPA financial assistance agreements.
Approximately 60 minutes | Launch

Module 3: Other Direct Costs

Provides guidance on how to identify and calculate the other direct costs that do not fit into any of the specific budget categories on the SF-424A Form for an EPA financial assistance agreement.
Approximately 20 minutes | Launch

Module 4: Indirect Costs

Defines and provides examples of indirect costs and explains how to calculate them for inclusion in the budget for an EPA financial assistance agreement.
Approximately 15 minutes | Launch

Text Versions

Each of the modules is also available as a text version.

Module 1: General Principles and Considerations (docx) (47.02 KB)
Text version of Module 1, General Principles and Considerations.
Module 2: Direct Costs (docx) (71.59 KB)
Text version of Module 2, Direct Costs.
Module 3: Other Direct Costs (docx) (38.97 KB)
Text version of Module 3, Other Direct Costs.
Module 4: Indirect Costs (docx) (39.71 KB)
Text version of Module 4, Indirect Costs.

Related Training

EPA Grants Management Training for Applicants and Recipients: This online training course is designed to introduce EPA grant applicants and recipients to key aspects of the entire grant life cycle, from preparation of an application through grant closeout.