Based on the guidelines provided by the sponsor, the proposal budget should delineate the entire cost of a project and accurately reflect costs that are necessary to complete the work. The budget should reflect the methodology described within the proposal narrative. Reviewers should be able to determine whether sufficient funds are being requested to complete the project successfully and that those requests are reasonable given the scope of work. Accuracy and detail are essential in this section. PIPrincipal Investigator View Boston University's policy on.../PDs are encouraged to follow a sponsor’s guidelines exactly and provide information in the precise format as specified. Departmental business office personnel may be available to assist investigators in developing budgets that are consistent with University policy and agency requirements.

Please utilize these useful resources as you develop your budget:

Direct Costs

Direct costs are those costs that can be directly attributed to carrying out the work of the proposed project.

Please see Policy on Charging of Direct Costs to Sponsored Awards and Guidelines for Direct Charging of Administrative & Clerical Salaries to Federally Sponsored Projects

Direct costs may include the following:


Facilities and Administration (F&A) Costs / Indirect Costs

Details about Facilities and Administrative (F&A) costs and indirect costs (IDC), including Boston University’s current rate and an explanation of F&A rates, can be found here

National Institutes of Health (NIH) Modular Budgets

The NIHNational Institutes of Health has instituted budgeting guidelines for many of its applications. Unless directed otherwise in funding opportunity announcements, under these guidelines, for application of $250,000 or less of direct costs, no detailed budgets are provided to NIH, although details on personnel and subcontracts are provided in a budget justification. Amounts requested per year cannot (currently) exceed $250,000 in direct costs and funding must be requested in $25,000 increments. PI/PDs should remember to budget for merit increase for personnel salaries up to the NIH cap. NIH provides instructions on how to average costs over the years of the award to provide for such increases, as well as one-time purchases, such as equipment.

Cost Sharing

Please review the procedure for treatment of cost sharing for sponsored awards.