Budget Preparation

Budget Details The costs of performing research are classified as either Direct Costs or Facilities & Addministrative (F&A) Costs. F & A costs were formerly called indirect costs or overhead.

Direct costs are directly related to the proposed project (personnel, consumable supplies, permanent equipment, travel, publication charges, equipment maintenance, analytical services, etc.)

Computer Costs Most of the time, computer costs are considered general office supplies and are covered by F & A. However, they can be charged as a direct cost on a grant if they meet the criteria of an 'unlike circumstance'...meaning predominant usage of the computer must be tied to the objectives of the project such as mainframe computer time, maintenance, and/or repairs. Other examples may include a computer dedicated to controlling a scientific instrument such as a mass spectrometer. Other examples include extensive data gathering and manipulation, analysis, fieldwork outside the office.

Computers purchased with award funds should be used exclusively for the awarded project. If the computer will be used for anything else, the sponsor should be charged only for the percentage of use on the grant project, and as long as it meets the criteria of an 'unlike circumstance' mentioned above.

Participant Support Costs These are expenses to train Notre Dame and non-Notre Dame individuals who will participate in a conference, symposium, or workshop, etc. specifically described in the sponsor guidelines or proposals. They generally include travel-related costs, but may also include stipends, materials, etc., allowed by the sponsor. Speakers or trainers for these workshops are NOT included as participants. Their costs are considered direct costs with applicable F & A applied. F & A costs are generally not applied to Participant Support Costs. The guidelines will state whether they are to be charged or not. If it is not mentioned in the guidelines, generally F & A will not apply to these costs.

Publication Costs These are costs to disseminate research results and are a direct cost to the project from which the research was obtained. They may also costs for illustrations for manuscripts, printing, binding, technical reports, tests and questionaires, large survey instruments, workshop agendas, etc. associated with a specific project. Remember to give details in the budget justification and keep all invoices as documentation of the costs.

Facilities & Administrative costs are not directly related to the project (accounting, payroll, purchasing, building maintenance, depreciation, libraries, and department and college administration).

Tips
- Keep the project goals in mind as you develop the budget
- Submit a budget justification section (whether sponsor-required or not) to show the budget proposed is reasonable. Explain the role of each item has to the proposed research.
Sample Budget Justification

REVISED BUDGETS
If you've been asked for a revised budget...
- It is wise to also adjust the proposed objectives. If the initial budget is well thought out and justified, it is unrealistic and unwise to try to achieve all objectives on a restricted budget.
- Determine what goals can be realistically achieved within the new funding parameters of the sponsor and explain any adjustments in the budget justification.
     
Revised budgets are routed the same as proposals.