California State University, Fresno – Office of Research and Sponsored Programs BUDGETING for NIH Nancy Myers Sims, Grants & Contracts Development Specialist

California State University, Fresno – Office of Research and Sponsored Programs Modular vs. Itemized budget

California State University, Fresno – Office of Research and Sponsored Programs Getting Started with your Budget Know your limits! Identify all the costs that are necessary and reasonable to complete the work described in your proposal Significant over- or under-estimating suggests you may not understand the scope of the work Despite popular myth, proposing a cost-sharing (matching) arrangement where you only request that NIH support some of the funding while your organization funds the remainder does not normally impact the evaluation of your proposal. Only a few select programs require cost-sharing, and these programs will address cost-sharing in the FOA

California State University, Fresno – Office of Research and Sponsored Programs Itemized (Detailed) Budget Categories Personnel Fringe Benefits (employment taxes) Equipment Travel Participant Support Other (supplies/publication/consult/ subaward/consortium/contractual study participant incentives, analyses, etc)

California State University, Fresno – Office of Research and Sponsored Programs Budget Justification Personnel - Provide brief descriptions of duties for all positions listed in the budget, with the number of person months requested each year and any anticipated fluctuations. Special skills or accomplishments of a designated person may be included if not discussed elsewhere. Equipment - ≥ $5000 per item. Details are important, quotes when possible Travel – Include destination and reason for travel as well as Foundation rates for expenses Other – Explain need for each line with breakdown of costs Contractual – Subcontractor should include separate justification with budget

California State University, Fresno – Office of Research and Sponsored Programs F&A or Indirect Costs Is NOT “free” money for the university/Foundation Are costs that are incurred by a grantee for common or joint objectives and that, therefore, cannot be identified specifically with a particular project or program. Negotiated by Foundation/University budget office with DHHS Current rate: 40% MTDC

California State University, Fresno – Office of Research and Sponsored Programs QUESTIONS?