Budget Template

Budget Templates

Cost Share

Cost Share is the portion of sponsored program costs not paid by the sponsor. Resources dedicated to cost share may draw from contributions, donations, or proportional matching from the University and/or external Third Party (“In-Kind”) entities. There are three types of cost share associated with sponsored programs:

  1. Mandatory Committed cost share is required by the terms of the sponsored program, and must be included and budgeted for as part of the sponsored award. It is explicitly required by the notice of funding opportunity and must be included in the proposal for consideration by the sponsor.
  2. Voluntary Committed cost share is not required by the terms of the sponsored program, but is included and budgeted for as part of the sponsored award. It is not expected by the sponsor in the proposal and cannot be considered as a factor of merit review by the sponsor unless criteria for consideration are explicitly described in the notice of funding opportunity.
  3. Voluntary Uncommitted cost share is not required by the terms of the sponsored program, and is not included or budgeted for as part of the sponsored program. It is neither proposed nor expected but may occur during program administration.

Inclusion of cost share in a funding proposal requires approval by the Department Chair/Director/Dean via signatures on the Endorsement Form or approval in RAPSS. Moreover, only mandatory cost share is advised due to University resource restraints. Please download the University policy for cost share to the right for more detail regarding cost share.

The table below summarizes the University’s procedure for collecting budgets with cost share detail and tracking expenditures via companion accounts, depending on the type of cost share involved:

Type of Cost Share Proposal Budget Template with Cost Share Detail Award Budget Template with Cist Share Detail Tracking Method
1 Mandatory Committed Required Required Companion Account
2 Voluntary Committed      
Effort unpaid by sponsor (ex. State Lines) Requested* Required Companion Account or Third Party Certified if Applicable
Supplies, Equipment, Other Requested* Required Companion Account or Third Party Certified if Applicable
Over the Cap Salary, Tuition, and/or Health Benefits n/a n/a Departmental Tracking
3 Voluntary Uncomitted n/a n/a n/a

* = A detailed cost share budget is not required to be submitted to ORSP at the proposal stage, but cost share must be flagged on the Endorsement Form or in RAPSS. Departments may choose to require the budget template. If so, the cost share budget should be submitted to ORSP with the proposal packet for review and will result in expedited award set-up if an award is received.

** = Budgets and companion accounts are not required, unless funds are not recovered up to the maximum amount allowed by the sponsor.

Administrative and Clerical Salaries

Administrative and Clerical Salaries costs are recovered as indirect costs via application of the F&A rate by default. However, they may be included as direct costs on a sponsored program if they meet all of the following criteria under Uniform Guidance §200.413:

  • Administrative/clerical salaries are integral to the project or activity
    • Per RU Policy, “Integral” = services are essential, vital or fundamental to the project activity and a minimum of 25%FTE compensation is budgeted
  • Individuals involved can be specifically identified
  • Costs are explicitly included in the budget or have prior written approval of the federal awarding agency
  • Costs are NOT also recovered as indirect costs

Please download the University policy to the right for more detail regarding administrative and clerical salaries.

Computing Devices

Computing Devices costs are traditionally recovered as indirect costs via application of the F&A rate. However, under Uniform Guidance § 200.453, “charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.” Such devices:

  • Which cost less than $5,000 are treated like supplies (regardless of their useful life)
  • Which cost more than $5,000 per unit are considered equipment and must be specifically approved by the sponsor to be directly charged to a given project
  • Should be detailed in the sponsored project budget and budget justification
  • Must be purchased at the beginning of the project in order to be considered essential for project completion unless the sponsor approves otherwise
  • Are considered University property at the end of the project

The above is only applicable if the project does not have reasonable access to other devices or equipment that can achieve the same purpose (note that convenience or preference is NOT appropriate justification). Please download the University policy to the right for more detail regarding computing devices.

System/Software Requirements:

PC : Microsoft Office 2003 or newer
Note: Office 2003 requires a patch to use the non-cost share template. Please download it here

Mac : Microsoft Office 2004 or newer
Note: Office for mac 2004 requires a patch to use the non-cost share template. Please download it here

Instructions

Please begin by selecting fiscal year on the welcome page.

  • Begin using the budget template by clicking on the personnel tab, located on the bottom of the page.

  • Move onto the subcontract tab, should you have a subaward.

  • Numbers entered into the personnel and subcontract tabs will automatically populate the summary tab.

  • To complete the budget template, fill out all other line items by entering them directly into the summary tab.