"The proposal budget is an estimate of the funds needed to conduct your project by cost category. When developing a budget for a sponsored project, it is imperative that the budget fully costs the work that is being proposed. All costs should be identified as Direct Costs to the sponsor, Facilities and Administrative (F&A) costs charged to the sponsor, or other allowable cost sharing resources from internal university funds.

The budget is developed keeping in mind the Government Cost Accounting Standards, along with OMB Uniform Guidance 2 CFR, Part 220, State Guidelines and University policy. The University costing policy should be referenced for questions.

When submitting a budget to a sponsor, the university provides the following assurances:

  1. An educational institution's practice used in estimating costs in pricing a proposal shall be consistent with the educational institution's cost accounting practices used in accumulating and reporting costs.
  2. All costs incurred for the same purpose, in like circumstances, are either direct costs only or F&A costs only.

In short, what this means is that the way costs are budgeted for a proposal should be consistent with how the actual charges will be incurred when an award is made and that the treatment of specific costs are treated the same way across the university.”

Summer Effort Budgeting

Participant Support vs Human Subjects

Templates and Sponsor Resources

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