The Budget Justification is the narrative in a proposal that provides additional detail on line items in the budget. Sections should be included for Personnel, Equipment, Travel and any other budget categories that may require explanation. If the budget includes costs of normally unallowable items, these must be justified, although a justification (or the award itself) does not, in and of itself, make the costs allowable without explicit sponsor approval. Equipment expenses also require careful delineation, since the sponsor approves individual line items in this category.
