Engineering Experiment Station

The budget justification is usually required by most federal sponsors and is one of the most important non-technical sections of a proposal. In this section the Principal Investigator (PI) provides additional detail for expenses within each budget category and articulates the need for the items/expenses listed. The information provided in the budget justification may be the definitive criteria used by sponsor review panels and administrative officials when determining the amount of funding to be awarded.

The following format is a sample only; not all components will apply to every proposal. Many sponsors prefer that budget justifications follow their own format. In all cases, however, it is best to present the justification for each budget category in the same order as that provided in the budget itself.

Salaries and Wages: Note: The quantification of unfunded effort (e.g., "The PI will donate 5% effort...") in the proposal narrative, budget, or budget justification is considered Voluntary Committed Cost Sharing. This is a legal commitment which must be documented in the University's accounting system. Consider quantifying effort only if required by the sponsor’s guidelines.

• Principal Investigator: This proposal requests salary support for _______% of effort during the academic year and 100% of effort for _______ months during the summer.
• Other Professional Support: List title and level of effort proposed to be funded. Other personnel categories (Research Associates, Postdoctoral Associates, Technicians) may be included here.
• Administrative and Clerical: List the circumstances for requiring direct charging of these services, which must be readily and specifically identifiable to the project with a high degree of accuracy. Provide a brief description of actual job responsibilities, the proposed title, and the level of effort. (See note at the end of this Appendix regarding direct charging costs that are normally considered indirect.)
• Graduate Students: List number and a brief description of project role.
• Undergraduate Students: List number and a brief description of project role.
• Fringe Benefits: Use the following statement to identify the fringe benefit rates. “Fringe benefits are calculated using the current KSU published rate of XX% for PIs and Co-PIs, XX% for graduate research assistants, and XX% for undergraduates.

You should add a statement addressing the standard annual increase of 5% used for salaries.

Capital Equipment: The following equipment will be necessary for the completion of the project: Include item description(s), estimated cost of each item, and total cost. Provide a brief statement on necessity and suitability. Note: Justifying specific equipment and/or source in the proposal may avoid the need to competitively bid for equipment purchases. (Currently, the State of Kansas and some federal agencies identify equipment as items with a purchase price greater than $5,000 and have a useful life expectancy of more than one year.)

Travel: For each trip, list destination, duration, purpose, relationship to the project, and total cost. Indicate any plans for foreign travel.

Technical Supplies and Materials: Include type of supplies, per unit price, quantity, and cost. When the cost is substantial, provide a brief statement justifying the necessity.

Publications: Explain any major expenses related to publication costs.

Services: Include a description of the type of service and cost.

Consultants: Include the consultant's name, rate, number of days, total cost per consultant, and total consultant cost. Provide a brief statement outlining each individual's expertise, including justifying the anticipated need for consultant services. Note: Justifying a specific consultant in the proposal may avoid the need to competitively bid consulting services.

Subcontracts: Include the subcontractor's name, amount, and total cost. Provide a brief description of the work to be performed and the basis for selection of the subcontractor. A separate budget and corresponding budget justification should be completed by the subcontractor, and is required by many agencies. Note: Justifying a specific subcontractor in the proposal may avoid the need to competitively bid subcontracted services. Post-award changes to subcontracts (additions, deletions, scope or budget modification) may require sponsor approval.

Other Expenses: May include conferences and seminars, repair and maintenance, tuition, and other miscellaneous costs not identified in a category above and user fees.

Facilities and Administrative Costs (F&A): The following statement can be used to explain the F&A costs “Facilities and Administrative costs are calculated as negotiated by the Office of the Vice President for Administration and Finance and the U.S. Department of Health and Human Services (KSU's cognizant agency)”

Special information for direct charging costs that are normally considered indirect. Many costs such as administrative and clerical salaries, office supplies, monthly telephone and network charges, general purpose equipment, and postage are not typically considered direct costs. These may be proposed as direct costs where "unlike and different" circumstances exist. In such cases please contact either PAS or EES for assistance in preparing the budget justification detailing these circumstances.