Budget
Typically divided into two sections:
- Direct costs
- Indirect Costs / Facilities and Administrative costs (also referred to as “F&A” or overhead).*
*Modified Total Direct Costs and F&A calculation: Some cost categories exclude WU indirect costs, such as equipment, participant support, and subawards greater than $25,000.
Allowable vs. Unallowable Costs
Please follow the sponsoring agency’s guidelines for format and budget justification. PIs and DAs should ensure compliance and “allowability” with agency guidelines and cost principles.
- See WashU’s Unallowable Costs on sponsored projects, OMB Uniform Guidance 2 CRF 200.
- See the WU Sponsored Expenditure Guidelines for more information about Allowable Costs on sponsored Projects
- Note: NSF normally limits salary compensation for senior project personnel on awards to no more than two months of their regular salary in any one year.
Sponsored Expenditures Guidelines
Information about costs charged to sponsored funds.
Unallowable Costs on Federal Funds
Costs unallowable on federal grants and contracts.
Budget Justification
Categorical justification for the budget request. Consult WUSTL and agency guidelines regarding specifically stated unallowable costs.
Cost Sharing
Funds or “in kind” contributions committed to a project by Engineering, which may include cash, personnel effort, supplies, equipment, and other resources. Note: Unless required or specified in the solicitation guidelines, cost sharing is not required or recommended on most proposals to federal agencies.
All cost sharing requests included in a proposal need ADVANCE approval from the Engineering Dean’s Office.
Visit the Cost Sharing webpage for information and policies.
Other Resources
- Facilities & Administration (F&A)/Indirect Cost Rate Agreement
- WU Fringe Benefit Rate Agreement included
- Developing an NIH Budget