Give Now
Research Feedback Form

 



Budget Development

All about Budgets

Preparation

  • Direct costs are easily identified as belonging to a specific sponsored project. Examples of direct costs include the following:

    • Salaries, wages, and fringe benefits of faculty, technicians, scientists, research assistants, post-docs, students, or other personnel who are necessary to meet the goals of the project
    • Scientific and technical equipment (including shipping and installation)
    • Computer costs (hardware, software, supplies, and services) if specific to the project and not general purpose
    • Materials, including non-capitalized equipment
    • Participant expenses (e.g., travel and per diem of workshop participants)
    • Supplies (consumables, e.g., chemicals, glassware)
    • Services (including outside consultants)
    • Subawards
    • Subject costs (e.g., incentives paid to research subjects from whom data are collected)
    • Travel for the Principal Investigator(s) and other project personnel
    • Conference fees (e.g., abstract submission, registration)
    • Publication and page charges

  • Kennesaw State University collects F&A costs based upon a federally negotiated rate. The University has separate Facilities and Administrative cost recovery rates for research performed on and off campus.

    Some sponsors limit Facilities and Administrative cost recovery or prohibit it altogether. If a sponsor prohibits or limits F&A charges, a copy of the sponsor’s F&A rule must be attached to the Proposal Routing Form. If the sponsor does not have a rule on F&A costs, but there is a compelling reason to waive or reduce the charges, the PI must complete the Request for Facilities and Administrative Waiver. Without documentation of the sponsor’s limit or an approved waiver request, the University applies the standard F&A rate to all proposals.

    When faculty/staff from more than one college collaborate on a proposal, the question, “Who gets the indirects?” often arises. The distribution of the PI college share of indirects is decided by the project investigators and their deans, not the Office of Research. Although projects often have multiple investigators, only one is named the PI and is the contact for the Office of Research and the sponsor. The collaborating investigators decide who will serve as the PI.

    Where more than one college is involved, it is advisable to have a written plan signed by the respective investigators and deans, and possibly also the department chairs and college business managers. This should be done at the proposal stage.

    Once indirects are earned, the Office of Research will post them as listed above. The college business manager(s) will be responsible for transferring the agreed-upon amount(s) to the collaborating college(s)/unit(s).

  • Subpart E of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at Title 2, Part 200 of the Code of Federal Regulations establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. These principles apply regardless of whether the item is treated as a direct or indirect cost. Not all items of cost are listed in the Circular; however, this does not imply that a cost is either allowable or unallowable. In order for costs to be allowable, similar or related items must be treated consistently.
  • KSU's Office of Procurement sets policy and procedure for purchasing at KSU. In addition to agency policies, we must follow KSU and the University System of Georgia (USG) guidelines on procurement. By reviewing and following their policies at the proposal stage, you can help avoid potential procurement issues once awarded.
©