U. S. Department of state

part 200.340). 
Reporting 
Recipients are required to quarterly program progress and financial reports throughout the 
project period. Progress and financial reports are due 30 days after the reporting period. Final 
certified programmatic and financial reports are due 120 days after the close of the project 
period.
All reports are to be submitted electronically.
Awardees that are deemed to be high risk may be required to submit more extensive and frequent 
reports until their high-risk designation has been removed.
The Awardee must also provide the Embassy on an annual basis an inventory of all the U.S. 
government provided equipment using the SF428 form.
I. Other Information  
Guidelines for Budget Justification 
Personnel and Fringe Benefits: Describe the wages, salaries, and benefits of temporary or 
permanent staff who will be working directly for the applicant on the project, and the percentage 
of their time that will be spent on the project. 
Travel: Estimate the costs of travel and per diem for this project, for both program staff, 
consultants or speakers, and participants/beneficiaries. If the project involves international travel, 
include a brief statement of justification for that travel. 
Equipment: Describe any machinery, furniture, or other personal property that is required for the 
project, which has a useful life of more than one year (or a life longer than the duration of the 
project), and costs at least $5,000 per unit. 
Supplies: List and describe all the items and materials, including any computer devices, that are 
needed for the project. If an item costs more than $5,000 per unit, then put it in the budget under 
Equipment. 
Contractual: Describe goods and services that the applicant plans to acquire through a contract 
with a vendor. Also describe any sub-awards to non-profit partners that will help carry out the 
project activities.

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Other Direct Costs: Describe other costs directly associated with the project, which do not fit in 
the other categories. For example, shipping costs for materials and equipment or applicable 
taxes. All “Other” or “Miscellaneous” expenses must be itemized and explained. 
Indirect Costs: These are costs that cannot be linked directly to the project activities, such as 
overhead costs needed to help keep the organization operating. If your organization has a 
Negotiated Indirect Cost Rate (NICRA) and includes NICRA charges in the budget, attach a 
copy of your latest NICRA. Organizations that have never had a NICRA may request indirect 
costs of 10% of the modified total direct costs as defined in 2 CFR 200.68.
“Cost Sharing” refers to contributions from the organization or other entities other than the U.S. 
Embassy. It also includes in-kind contributions such as volunteers’ time and donated venues.