Budgets

Find budgeting information for sponsored research.

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, 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 Network (NGN)
• Other expenses: Health Sciences Technology Services Charge
• Other expenses: Patient care costs

 Indirect Costs (IDC)

• Indirect costs (IDC) - also called Facilities and Administrative (F&A) Costs - are costs not specifically identifiable for any one project or program, but are valid expenses of conducting research, instruction, and other sponsored activities at UC San Diego. IDC covers activities such as building use, equipment depreciation, operation and maintenance of UC San Diego facilities, student services, departmental administration, or administrative support offices. 
• IDC should be included as a budget line item and cannot exceed the current Federally Negotiated IDC rate agreement

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
• Cost Sharing is a hard stop for proposal submission and must be approved by the department prior to SPO submission