For the ERC Consolidator Grant 2021 (ERC-2021-COG) call, the budget table and description of resources are part of the online submission form Part A (Section 3 - Budget). The description and justification of the resources should be provided in the text box (Section C. Resources) under the budget table.
The budget section contains the proposal budget including the ‘total eligible project costs’ and the ‘Requested EU contribution’ for the project. The budget is subdivided in personnel costs, travel and subsistence, equipment, consumables, publications (including any costs related to Open Access), other additional direct costs, internally invoiced goods and services, and any envisaged subcontracting costs. The budget table will provide automatically one budget line per beneficiary. Applicants should indicate the costs for each cost category as accurately as possible using only Euro integers.
In case the ‘total eligible costs’ differ from the ‘requested EU contribution’, specify in the Resources section what exactly is funded from other sources.
Applicants should carefully check all the values of the budget table. The ‘Total eligible costs’ of the project will be automatically calculated based on the figures inserted in the individual columns. The ‘Requested EU contribution’ has to be filled in manually. Please make sure to update the ‘Requested EU contribution’ if updates are made in any of the cost categories.
In the Section C. Resources, the applicant should state and fully justify the amount of funding considered necessary to fulfil the objectives for the duration of the project. The project cost estimation should be as accurate as possible. The evaluation panels assess the estimated costs carefully; unjustified budgets will be consequently reduced.
Applicants should:

Take into account the dedicated working time to run the project when estimating personnel costs. They should describe the size and nature of the team, indicating, where appropriate, the key team members and their roles. The participation of team members engaged by other host institutions should be justified and in relation to the additional financial cost this may impose.
Include a short technical description of any requested equipment, why they need it and how much they plan to use it for the project.
Include a realistic estimation of the costs for Open Access to project outputs. Costs for providing immediate Open Access to publications (article processing charges/book processing charges) are eligible if they are incurred during the lifetime of the project.
Specify the cost items covered by 'Other personnel costs' category as well as ‘Other additional direct costs' category if applicable.
As regards ‘Internally invoiced goods and services’, costs for host institution invoices and invoices for other entities should be included under this heading e.g. access to large facilities, access to other services that are charged as unit costs.
Specify the requested amount for additional funding if applicable (all items MUST be included in the overall budget table under the relevant individual columns) and they should justify the request.
Specify if they will use third parties giving in-kind contributions to the action (if applicable).

More explanation can be found in the Information for Applicants document.
Reference nid: 14862Archived: Top 10: FAQ Programme: Horizon Europe (HORIZON)Faq Type: Funding opportunities, calls