Budget Development

• Budget Periods represent the periods of time – often in 12 month increments – that expenses are calculated in the budget and disbursement of grant funds are expected. The Project Period represents the period of time in which the entire project will be executed.

   

• We recommend that the project period begin with the Academic Year (Sept 1st), the Calendar Year (Jan 1st), or the University Fiscal Year (July 1st) when possible. Keep in mind that award notifications often arrive 6-9 months from the time of submission and award negotiation can take up to 2 months.

   

• The RSP budget template automatically includes planned increases associated with various CBAs based on the start year. 

The personnel category should include all University employees, including student employees. 

1. Faculty and other 9-month contract salaries (PIs and coPIs)

Instructional Release/Course Buyout

In some cases grant funds may be used to release faculty from teaching in order to conduct the research program. Course buyouts require prior authorization from your chair/director and dean, and must be indicated on the Proposal Routing Form. 

Details on how to compute the cost are provided in the WWU Standard on Faculty Instructional Releases (Course Buyouts). In summary, the per-credit cost is computed as 1/36 of the faculty’s full-time, 9-month year salary, where the number of credits for a given course equates to the credits for that course listed in the University Catalog.  In addition to the salary cost, the grant is also responsible for covering the associated benefits cost and indirect costs.  Below is an example of a 4 credit course buyout.

• $72,000 AY Salary / 36 credits = $2,000 per credit 
• 4 credits @ $2,000 per credit = $8,000 (salary cost) 
• Total cost = (salary cost) + (salary cost) x (WWU F&A rate) + (benefits cost) 

For multi-year budgets include 3% - 4% planning increases each year of the grant. Tenure-track faculty and instructors should build in anticipated promotion increments.

2. Other salaried staff

Technicians, post-doctoral researchers, project coordinators, and other staffing needs are calculated at a different rate than faculty. Consult with pre-award when considering your budget needs.

3. Graduate ESE  

Graduate students may be employed as Graduate Research Assistants (GRAs) and in other student employee categories. GRA positions include a defined minimum compensation and benefits package as outlined in the WAWU Collective Bargaining Agreement and Student Job Current Wage Schedule.  

GRAs provide financial support to students performing research in furtherance of the university’s academic mission, as well as their graduate education. During the academic year, GRA positions may be funded quarterly or annually, come with a full waiver of tuition (some mandatory fees are not included), and health insurance. During the academic year a "full-time” commitment is a maximum of 20 hrs/wk.  During summer, GRA positions may be up to 40 hrs/wk for part or all of the summer and are hourly positions. A summer tuition waiver is typically not included. Principal Investigators need only budget for resident tuition in their proposals; for nonresident students the Graduate School will provide a matching waiver for the nonresident portion of tuition.

4. Undergraduate ESE  

Standard undergraduate ESE pay rates vary depending on the nature of the work; refer to the WAWU Collective Bargaining Agreement and Student Job Current Wage Schedule for guidance. Budgets should also include fringe benefits to accommodate employer taxes.  

Agency specific guidance

NIH: PI/PDs and other senior personnel may not have salaries/wages for NIH proposal budgets/projects that exceed the NIH salary cap.

NSF: The National Science Foundation limits personnel to a maximum of 2 months of NSF salary support across all projects. A deviation from this limit requires that budget justification justify the inclusion of more the 2 months of NSF support. RSP can provide language for the justification if needed. 

Computation of fringe benefits is complex and depends on a number of factors, including type of employee and number of hours worked.  The RSP Budget Template automatically estimates benefits based on the Human Resources Benefits Calculator, but final calculations will be verified by RSP staff. 

Tangible personal property (including information technology systems) having a useful life of more than one year and cost over $5,000. Include <<Small and Attractive Assets>> with a value between $1000 - $4,999 per unit under Materials and Supplies. 

For any anticipated travel, the budget should include the number of travelers, the destination, duration of trip, travel costs, subsistence costs and other costs. Per diem rates are available from the Travel Services, from most department offices and at GSA.gov.

Travel costs may also include registration fees and local transportation; however, an award may not pay for a membership in order to receive lower registration costs. See also this guidance.

Foreign travel should be clearly justified. Federal per diem rates are generally acceptable estimates for foreign travel and are available through the Department of State. If your project is sponsored by a federal agency, you must follow the Fly America Act when booking flights. The Fly America Act mandates the use of U.S. certificated air carriers for federally funded international travel.

Budget justifications should reference how costs were estimated.  

When anticipated, the proposal budget justification must indicate the general types of expendable materials and supplies required. Supplies are defined as all tangible personal property other than those described in Equipment with a cost of $5,000 or less. Note that some small assets will fit this definition at WWU and are subject to Asset Inventory Operations.

Items that require an internal services or fees should be documented under Other Direct Costs.

• Research Incentives

When budgeting for incentives for participants engaged in the research, PIs/PDs may reference the <<Gift Card Purchasing Procedure>>

• Honoraria

Note that students and employees are not eligible to receive honoraria from the University.  

• Publication Costs

Costs associated with publication and dissemination may be considered essential and reasonable costs. Paying international publishing costs will require additional steps and planning.

• Memberships and Dues

Normally, memberships are considered to be institutional and not individual (personal). To be a direct expense, the membership must be necessary toward the goals or functions of the program. See also this guidance.

• Subrecipients (Subcontracts, Subgrants, Subawards)

A subaward made to a subrecipient is “an award of financial assistance made under an award.”  During the proposal development process, a PI may seek to collaborate with another institution to accomplish the proposed scope of work.  Pre-award will support this process by requesting a budget and Subrecipient Commitment Form from the collaborator’s institution.  PIs should work with pre-award staff regarding the estimated subaward amount and should work with the collaborator on the scope of work.  

• Vendor/Service Provider

Vendors/service providers are paid through a contract for the purpose of obtaining goods and services. Vendors/service providers provide similar goods and services to many different purchasers and operate in a competitive environment. They do not have a programmatic decision-making like a subrecipient.  

• Contractual

Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill are allowable assuming certain conditions are met. PIs are encouraged to complete the <<Vendor/Contractor Determination Form>> during the proposal stage.  PIs should be aware that  during the award stage, an Independent Contractor Agreement is needed before the work commences.

• Fees and Other Services

These costs may include service charges by institutional cost centers or fees assessed by other state agencies. Fees charged for services or testing by WWU labs or other WWU unites are allowable if these costs are listed in the <<Fee Schedule>>.  

• Meals

Meals and hospitality expenses are generally unallowable unless they are part of participant support costs and/or are explicitly described in the budget/budget justification or are necessary for a conference /symposia/workshop when the primary purpose is the dissemination of technical information beyond WWU and necessary and reasonable for successful performance; an agenda and documented list of attendees (e.g. sign in sheet) is required during award implementation

• Tuition and Fees

GRA positions may be funded quarterly or annually, but must include come with a full waiver of tuition (some mandatory fees are not included) as outlined by the WAWU Collective Bargaining Agreement. PIs need only budget for full or part-time resident tuition in their proposals; for nonresident students the Graduate School will provide a matching waiver for the nonresident portion of tuition.