Develop a Budget

A proposal budget is the best estimate of the actual cost to conduct the scope of work. Standard budget components include: 

​Sponsors may also require a budget justification as part of the proposal. 

​Direct Costs

Cost Principles

In order for an expense to be budgeted as a direct cost, the cost must be:

  1. Allowable: The cost must be allowable under the terms and conditions of the sponsored award, under applicable sponsor regulations (§200.403) and under University policies.
  2. Reasonable: The cost may be considered reasonable if the nature of the goods or services acquired, and the amount involved therefore, reflect the action that a prudent person would have taken under the circumstances prevailing at the time the decision to incur the cost was made (§200.404).
  3. Allocable: The cost must benefit the project and be directly attributable to the project or activity being performed. The cost can only be assigned and allocated to the project(s) based on that portion of the expense that represents the direct benefit to the project (§200.405). 
  4. Consistent: Costs incurred for the same purpose in like circumstances must be treated consistently as disclosed to the University's cognizant agency  (§200.400(e) and §200.401(b)).

Examples and Guidance

Personnel
Consultants

A consultant is an external expert who can provide special knowledge or advice. Consultant fees are generally paid only to individuals not employed by UCSF or other UC campuses. 

Examples of consultant costs include consulting service fees and travel reimbursemements. 

For each consultant, specify the consultant’s:

  1. Name
  2. Daily rate of pay
    • Documentation to justify the pay rate.
  3. Number of days s/he will be paid
Equipment

UCSF defines equipment as tangible or intangible property that can be used or consumed for more than one year, with a unit price of $5,000 or more. These items should be included as equipment in the budget and are excluded from modified total direct costs (MTDC). 

See Capital Equipment and Accounting on the Controller's Website for more details on policy concerning capitalization of software or fabricated equipment.

Materials and Supplies

Supplies are defined as expendable items costing less than $5,000. In order to be requested from a federal sponsor, supplies must be specifically related and allocable to the proposed project.   

  1. List supplies by category (e.g., chemicals, glassware, survey forms, electronic components) with an estimated cost of each.
  2. Explain how proposed costs were derived. Historical pricing data can be the basis of budget estimates for ongoing projects or in cases where similar work has been performed on another project.
Travel
Alterations and Renovations

Budgets may include essential alterations and renovations needed to convert interior space necessary to adapt an existing facility or to install equipment. Routine maintenance and repair are generally not considered alteration and renovation expenses.

  1. Specify the amount of the alterations or renovations
  2. Provide justification

Additional clearances and permissions may be required in order to propose alterations/renovations of existing UCSF facilities.

Subcontracts/Subawards

Many projects involve researchers at other institutions, which may require a subcontract/subaward agreement.

Provide OSR advance notification if the proposal includes subcontracts/subawards to allow sufficient time to gather the required documentation. The PI may serve as point of contact for subcontractors.

The proposal should incorporate documentation from each subrecipient, including a complete itemized budget, budget justification, statement of work to be performed and a description of the subrecipient’s qualifications to perform that work. For more information, see the Subaward Proposal Toolkit.

Other Direct Costs

Other direct costs may include, but are not limited to, the following:

Patient Care Costs

Notify OSR immediately if your proposal includes a study involving patients.

Few budgets contain patient care expenses. However, if inpatient and/or outpatient costs are requested, provide the following information:

  1. The names of any hospitals and/or clinics and the amounts requested for each.
  2. If both inpatient and outpatient costs are requested, provide information for each separately.
  3. Cost breakdown, including number of days, number of patients and costs of tests/treatments.
  4. Justification of the costs associated with standard care or research care.

Top

Publication Costs and Open Access

Publication expenses directly related and allocable to a project may be incurred after the end of the performance period without prior approval of a no-cost extension. These costs must be charged to the project before the end of the 120-day close-out period and included in the final billing or reporting. 

For more information, determining allowable and unallowable costs, and how to estimate costs, please review the UCSF Library website regarding the NIH Public Access Policy. 

 

Top

Data Network Recharge

Recharge rate for Data Network Access.

Top

IT Field Services

Top

Clinical Trial Resources

It is important to consider the different components of a clinical trial budget, such as site administrative fees, per-patient costs, and other variable items and services.The budgeting resources on OCTA Budgeting Resources page should be used in coordination with the patient care costs on the OCTA Research Fee Schedule page. These resources are specific to UCSF Campus sites; and there may be additional cost considerations for affiliates and other locations.

 

UCSF Resources
Sponsor Resources

Previous Step - Plan Project

Next Step - Compile Proposal