What constitutes "an overview" of subaward budget as requested in Additional Attachment C: Formal Project Partners?

A spreadsheet with line items is fine – basically, if money is going to be passed to the partnering organization via a subaward, that subaward amount should be explained. So, if $100K is going to be given to the partner as a subaward, what will that money be used for? This can be either a detailed summary paragraph or in a table or similar itemized format.