Budget Development

Budget Templates

Budget Template - Federal/Public Funding

Budget Template for Federal/Public Funding

Please use this template for all proposals to governmental agencies such a the National Science Founation, National Endowment for the Humanities, National Institutes of Health, State of Washington, OSPI, DSHS, King County, City of Seattle, etc.

Budget Template - Private Funding

Budget Template for Private Funding

Please use this template for all proposals to privately funded sponsors such as private foundations, professional associations, nonprofits, etc.

Budget Justification Template

Budget Justification Template

Please use this template for all proposals. If the sponsoring agency requires an alternative budjust justifcation/narrative template, please share with your Sponsored Research Officer.

Budget Development

Developing a Grant Proposal Budget - Workshop Materials

Developing a Grant Proposal Budget Workshop

Please visit our SharePoint Folder (linked above) to view the recording and material from this workshop.

Allowability, Allocability, & Reasonableness

All components of a sponsored project budget must be allowable, allocable, and reasonable as described in Unallowable Cost Categories Policy.

• Allowablility - Is the charge allowable? Consider:
  • Specifications of the program solicitation and funder’s financial policies
  • If federally funded, must adhere to CFR 200 federal cost principles
  • All awards must adhere to Seattle University policies
  • Is it included as an indirect or direct cost? (it cannot be both and must be treated consistently)
• Allocability - Is the item/cost allocable to this particular project only?
  • It should solely advance the work in this proposal
  • If it benefits two or more projects, it should be reasonable and proportionately paid for and documented.
• Reasonable - Would it withstand external review by a prudent individual?
  • A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost.
  • It reflects market prices for comparable goods or services in the geographic area.

Getting Started

Some initial questions to ask yourself and your project team include:

• What will it take to accomplish your scope of work?
• Who will be involved?
• What supplies/materials will you need?
• Does your project require large equipment?
  • If so, do you have access to this equipment?
• Do you need to hire someone outside of SU to fulfill a portion of your scope of work?
  • If so, are they a subrecipient/collaborator or a consultant/contractor?
• Will students be involved?
• How and where will the project be completed?
• How will you evaluate and disseminate your results?

Please contact OSP to discuss your budget with a Sponsored Research Officer.

Primary Budget Components

• Personnel
  • SU faculty and staff salary 
• Fringe
  • current rate = 28.4%
  • if SU faculty or staff are paid from the award, the budget will always need to include fringe benefits at the current rate
• Student Wages
  • in accordance with SU's student employment policies
• Goods/Services
  • supplies and materials, vendor services
• Travel
  • typically field research trips, visits with collaborators, or professional meeting to disseminate your project findings
• Equipment
  • specifically allocated for this project 
• Consulting
  • external professional services that cannot be accomplished by SU personnel 
• Subcontracts/subawards
  • See the next section to determine what relationship you have with an external collaborator and what documents are required
• Participant support
  • expenses specifically for trainees/ program attendees if hosting a conference or workshop (if allowable) 
• Facilities & Administration (or Indirects)
  • the unallocable costs of the institution to do business and accommodate the project
  • always included on federal awards at the negotiated rate
    • current rate = 42% of modified total direct costs
  • always sought on private awards at the sponsor’s allowable rate or SU’s default 15% 

 Related policies can be found on the Policies & Compliance page

Subaward vs. Subcontractor

Depending upon the nature of your relationship with your external collaborator, they will either be classified as a subaward/subrecipient (these names are interchangeable) or subcontractor. Each relationship requires different documentation at the proposal stage and during post-award contracting. Below are characteristics to help determine the nature of your relationship and the documentation required. Please document the rationale with the Subrecipient or Contractor Checklist and provide to OSP for confirmation.

Subaward/Subrecipient

• Substantive, programmatic work or an important or significant portion of the research program or project is being undertaken by the other entity. 
• The research program or project is within the research objectives of the entity.
• The entity participates in a creative way in designing and/or conducting the research and has responsibility for programmatic decision making.
• The entity retains some element of programmatic control and discretion over how the work is carried out
• Performance is measured in relation to whether objectives of the federal program were met
• Uses federal funds to carry out a program for a public purpose, as opposed to providing goods or services for the benefit of the pass-through entity

Subcontractor

• The entity is providing specified services in support of the research program.
• The entity has not significantly participated in the design of the research itself, but is implementing the research plan of the SU investigator. 
• The entity is not directly responsible to the sponsor for the research or for determining research results.
• The entity markets its services to a range of customers, including those in non-academic fields.
• Little or no independent decision-making is involved in the design and conduct of the research work being completed.
• The agreement only specifies the type of goods/services provided and the associated costs. 
• The entity commits to deliverable goods or services, which if not satisfactorily completed will result in nonpayment or requirement to redo deliverables.

Documents required with the proposal

 Subaward/Subrecipient proposal documents

• Subrecipient Commitment Form
• Scope of work
• Budget
• Budget Justification
• Other documents as required by the sponsor
  • For example, NSF requires a biosketch; Collaborators and Other Affiliations document; Facilities and Other Resources Document; and Letter of Commitment

Subcontractor

• Scope of work with costs
• Letter of Commitment

Budgeting for Food on Sponsored Projects

Download this guidance: Budgeting for Food on Sponsored Projects

This guidance only pertains to meals and food provided at sponsored project-funded activities including, but not limited to, conferences and other workshop-style events where participants are attending an educational opportunity hosted by a Seattle University Principal Investigator (PI). Guidance for budgeting for food on sponsored projects funded by the National Science Foundation (NSF) are included below.

Meals associated with an activity (conference or workshop) may be directly charged to a sponsored project if they are necessary to meet the goals of the award, are specifically budgeted and justified in the budget (either at the proposal stage or during a formal re-budget), and approved by the sponsoring agency. As with all sponsored project-funded purchases, expenditures must be reasonable, allowable, allocable, and consistently treated.

Please note: food costs for an activity that are not integral to achieving the goals of a project are generally not allowable (i.e. a working lunch of SU employees or of the PI and co-PIs).

When determining whether food costs may be charged to a sponsored project, the four following items must be considered:

1. Is it necessary to complete the objectives of the proposed project?
   1. For example, a working breakfast or lunch is an example of a cost for food that maybe allowable under an award if attendance at the meal is needed to ensure the full participation by conference attendees in essential discussions concerning the purpose of the conference and to achieve the goals and objectives of the award. 
2. Is it reasonable (as discussed within the below) and is the cost accurately portrayed in the budget?
3. Is it allowable (per sponsor and Seattle University policies)?
4. All food costs must be budgeted, justified, and approved by sponsor.

Accuracy and reasonableness of food costs

• In order to accurately budget for food, it is recommended to request a cost estimate at the proposal stage via quotes from the hosting venue (or other food vendor) so that the approved budget can fully-accommodate the contracted food costs (i.e. for the total number of anticipated attendees and selected meals from the venue’s menu).
• As a guidepost for ‘reasonable’ meal costs, please reference relevant per diem rates:
  • SU has a daily per diem rate of $50 ($10 breakfast, $15 lunch, $25 dinner) (https://www.seattleu.edu/controllers-office/accounts-payable/reimbursements/meals/)
  • Or view the General Services Administration per diem rates for the location of the activity: https://www.gsa.gov/travel/plan-book/per-diem-rates

Participants vs. other attendees

• A participant is defined as a non-employee who is the recipient, not the provider, of a service or training opportunity as part of a workshop, conference, seminar, symposium or other short-term instructional or information sharing activity funded by a sponsored award. Only participant costs can be budgeted under Participant Support Costs.
• Any cost relating to other attendees such as the PI(s) and speakers, trainers, or other educational providers, should be categorized and budgeted appropriately (and not under Participant Support Costs).
  • For NSF, food costs associated with non-Participant attendees must be budgeted and justified under Line G.6, Other Direct Costs

Budgeting for Food on NSF-funded Sponsored Projects

NSF-Funded Sponsored Projects

For full requirements related to budgeting for food on projects funded by an NSF award, please see the current NSF Proposal and Award Policies and Procedures Guide (PAPPG) regarding Conference Proposals (Section II.E.9), Participant Support (Chapter II.C.2.g.(v)), And  Allowable and Unallowable Costs / Meals and Coffee Breaks (Section II.C.g.xii(b)).

Please note: Costs that will be secured through a service agreement/contract should be budgeted under Line G.6, Other Direct Costs, to ensure the proper allocation of indirect costs.

Reasonability of food-related expenses at NSF-funded conferences

• Guidelines in the above section titled “Accuracy and reasonableness of food costs” apply
• Per the PAPPG Section II.E.9.g. “Proposed costs for meals must be reasonable and otherwise allowable to the extent such costs do not exceed charges normally allowed by the grantee organization in its regular operations as the result of the grantee organizations’ written policies.”

Allowable food-related expenses at NSF-funded conferences

• Per the PAPPG Section II.E.9.g. “Meals that are an integral and necessary part of a conference (e.g., working meals where business is transacted),” and
• “Funds may be included for furnishing a reasonable amount of hot beverages or soft drinks to conference participants and attendees during periodic coffee breaks.”

Unallowable food-related expenses at NSF-funded conferences

• Per the PAPPG Section II.E.9.i(i) – “Meals and Coffee Breaks for Intramural Meetings. NSF funds may not be included or spent for meals or coffee breaks for intramural meetings of an organization or any of its components, including, but not limited to, laboratories, departments, and centers, as a direct cost,” and
• PAPPG Section II.E.9.i(ii) “Entertainment. Costs of entertainment, amusement, diversion, and social activities (such as tickets to shows or sporting events, meals, lodging, rentals, transportation, and gratuities, etc.) are unallowable and may not be requested. Travel, meal, and hotel expenses of awardee employees who are not on travel status also are not permitted. See also Chapter II.C.2.g(xiii)(a) and 2 CFR §200.438,” and
• PAPPG Section II.E.9.i(iii) “Alcoholic Beverages. No NSF funds may be requested or spent for alcoholic beverages.”
• PAPPG Section II.C.g.xii(b) is not specific to conferences but notes that the same prohibitions as noted above regarding meals and coffee breaks, entertainment, and alcoholic beverages are unallowable on all NSF awards.