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Find general information and links to key topics associated with developing budgets for sponsored research proposals/projects.

Definition of a Budget

A budget prepared for a sponsored research project is a categorical list of anticipated project costs that represent the Principal Investigator's best estimate of the funds needed to support the work described in a proposal. A budget consists of all direct costs, facilities and administrative costs, and cost sharing commitments proposed.

Direct Costs

Direct costs are costs that are specifically identifiable and which can be charged directly to the contract or grant. They include:

  • Salaries
  • Fringe benefits: Composite Benefit Rates - NEW, Benefit Rates - OLD
  • Tuition remission
  • Consultants
  • Equipment
  • Supplies and materials
  • Travel
  • Subawards
  • Other expenses: Miscellaneous costs
  • Other expenses: Next Generation Networt (NGN)
  • Other expenses: Health Sciences Technology Services Charge
  • Other expenses: Patient care costs

 Indirect Costs (IDC)

Cost Sharing

In cost sharing, the university commits resources to projects that are funded by external sources, usually in the form of contracts or grants. UCSD's cost sharing resources include:

  • Staff time
  • Cost of supplies and materials
  • Equipment costs
  • A combination of the above
  • Other types of costs
  • Refer to more detailed information about Cost Sharing, or contact
For more information about Budgeting for sponsored research proposals, email