| The Budget Justificaton
The budget justification represents an opportunity for the PI to explain his or her budget in such a way that anyone reviewing the proposal will have a clear understanding of what each budget item is, how the cost was calculated, and why the cost is necessary to the project. Special attention should be paid to certain items such as equipment, consultants, sub-contracts, and foreign travel, which are all categories that will be closely scrutinized.
The following discussion will provide general guidelines for some of the more common budget categories. Keep in mind, however, that the agency to which you are applying may have its own requirements and allow for additional categories depending upon the nature of the research. For example, a grant awarded for the publication of a journal might include a category titled Publication Supplies instead of General Supplies. Be certain that you are familiar with the proposal preparation guidelines of the specific agency to which you are applying.
Salaries, Wages and Fringe Benefits
Usually it is not required that you include detailed calculations of these costs for each individual since the totals are arrived at using established salary, wage and benefit schedules and rates that are used consistently across Campus and approved by the State. Instead, a brief narrative should be provided that identifies the role and specific contributions of each individual/position. Usually a statement is included at the end of this portion of the budget justification verifying that all projections meet established schedules and rates approved by the institution. If less than 100% effort is requested, explain the circumstances requiring a partial participation. Retain all documentation resulting from these calculations as part of the proposal file.
Use of Consultants
Provide names and affiliations for all consultants regardless of whether costs are included for their services. Describe their relationship to the project and the number of days of service that will be required. If costs are involved, include the rate of compensation, and any other costs associated with obtaining their expertise, such as travel, and per diem.
Equipment
Each item of equipment requested should be thoroughly justified as to why it is needed and its direct benefit to the project. Also include a statement certifying that a similar item of equipment is not already available for use by the project if required by the agency. This category applies to a single piece of equipment that is valued at $5,000 or more. Items such as computers should be placed in supplies.
General Supplies
Justify any items that are not obviously necessary for conduct of the research project.
Travel
All travel costs (i.e. hotel, airfare, per diem) should be itemized and justified. Provide a breakdown of costs for each trip, the trip’s relationship to the project, the destination and the number of individuals traveling (if known).
Construction and/or Capital Improvements
These costs must be thoroughly justified as essential to the conduct of the research project, and the PI will need to work closely with the Office of Grants Management in determining the appropriateness of such a request in advance of preparing the budget. When possible, provide the cost/sq. ft., size, and location of the area involved.
Other Expenses
Itemize and justify any items included in this category stating the budget item, the cost per unit and the number of units. Costs relating to the use of human or animal subjects should be included here.
Consortium/Subcontracts
Any such budget item must be coordinated through the Office of Grants Management since they represent legally binding agreements in addition to the actual award made by the agency. Each entity must provide their own detailed budgets for both the initial budget period and the entire project period. Refer to specific requirements for the agency to which you are applying.
Entire Project Period
Justify any significant changes from the first year budget and any deviations from a standard increase in budgeted amounts between years. A good example would be if a PI were proposing to utilize radioisotopes in years two and three, but not in the first year of the project.
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