All personnel (professional personnel, staff personnel, part-time workers and undergraduate and graduate students) who will devote time to the project are listed in the budget.
The grant writer should include titles, the percentage of time to be spent on the project, base salaries, and the amount the sponsor is asked to pay to support each person for the budget period (or their individual period of performance). Some proposals involve course releases, a reduced workload, or a workload reallocation for a faculty member to work on an externally funded grant or contract. Approval for course load adjustments and affected salaries must be approved by the appropriate Chair, Dean and Provost.
In the budget justification, include the following for each role:
- Name of the individual, or TBA (to-be-appointed) for roles not yet filled
- Role title on this project (e. g. Principal Investigator, Co-investigator, Lab Technician, etc.). In most cases, the individual’s personnel title (e.g. Professor) is not appropriate. The role title should reflect what the individual is doing in terms of the work of the project.
- Amount of effort being devoted to this project (express effort in number of calendar months for Federal proposals and in percent of effort for most other proposals). When an individual’s effort varies by budget period, list the different amounts of effort and when they apply (e.g. 3 calendar months in budget periods 1-3 during the data collection phase and 1.2 calendar months in budget period 4). A brief (one or two sentence) description of the role responsibilities in relation to the specific aims of the project.
Sample Salary Justification
The format may vary, but the description of responsibilities should be directly related to specific program objectives.
Job Description: Project Coordinator - (Name)
This position directs the overall operation of the project; responsible for overseeing the implementation of project activities, coordination with other agencies, development of materials, provisions of in service and training, conducting meetings; designs and directs the gathering, tabulating and interpreting of required data, responsible for overall program evaluation and for staff performance evaluation; and is the responsible authority for ensuring necessary reports/documentation are submitted to the agency. This position relates to all program objectives.
Note: Role descriptions for subrecipients should not be included in WSSU’s budget justification. Instead, these belong in a separate budget justification for the subrecipient’s budget.
Provide information for all roles on the project, regardless of whether or not the individual's salary will be funded by this award.
Note: Committing effort to a project without also charging the salary for that effort to the project budget is considered cost sharing. At WSSU, this type of cost sharing is not normally approved unless Sponsor guidelines require it.
Fringe benefits consist of the University’s contributions to Social Security (FICA) retirement programs, insurance, workers compensation, unemployment compensation, and other items set by the State of North Carolina. Fringe benefits are calculated as a percentage of salary. An average fringe benefit of 27 percent is charged on the salaries of full-time faculty and staff. A rate of 7.65 percent is charged for most students working less than 20 hours a week. If the employee being hired is a non-state employee, 7.65 percent must be used.
Equipment is defined by the federal government as nonexpendable tangible property cost $5,000 or more per unit and having a useful life of two or more years. The cost of shipping, installation, and fabrication should be included in the cost of equipment. Whenever possible the project director should specify the name, model number and the manufacturer of the equipment. Provide complete justification for the use of each item and relate it to specific program objectives. Normally all equipment should be purchase in the first year of the project.
All non-permanent, disposable materials and supplies such as chemicals, drugs, assays, lab glassware, syringes, lab notebooks, computer supplies and software fall into this category. Small equipment purchases costing less than $5,000 per item should also be included in the supplies category. This budget category should be supported by descriptions of the articles included and best estimates of their cost.
Sponsors will generally pay international or domestic airfare, rail and/or bus if such travel is necessary to the project and is so justified and approved. Winston-Salem State University allows reimbursement for meals, local transportation costs, such as mileage, limousine and parking, air fare, hotel and registration. While per diem reimbursement for travel on government contracts is set by the federal government on a city-by-city basis, the use of these rates must be approved by the university and the agencies.
Explain the purpose of the travel in terms of the project goals. Specify the number of trips and destinations anticipated and the number of individuals traveling. Explain how the costs were estimated. (For example, $X roundtrip airfare + $Y lodging for # of nights, + $Z per diem for # of days.)
Foreign travel estimates should be based on use of U.S. Flag/Open Skies airfares. Foreign travel is any travel outside of Canada and the U.S. and its territories and possessions, or, for an organization located outside Canada and the U.S. and its territories and possessions, foreign travel means travel outside that country. The NSF includes Canada as a foreign country. NIH considered Canada as domestic travel. Review sponsor instructions!
A sub-award or subcontract (sometimes called a consortium agreement) is required when a third party (the sub-recipient) will be responsible for execution of a portion of the project work. When the WSSU’s Principal Investigator budget includes funding for sub-recipient(s), WSSU’s budget justification should state the name(s) of the sub-recipient organization(s) and include a brief justification for subcontracting to each entity by explaining the project goals involved in their work. The specific items in the sub-recipient budget(s) should not be explained here. The budget and justification from each sub-recipient should be included in the proposal, separately from WSSU’s Principal Investigator budget and justification.
If the above information is unknown for any contractor at the time the application is submitted, the information may be submitted at a later date as a revision to the budget. Copies of the actual contracts should not be sent to agency, unless specifically requested.
Required Information for Sub-recipient/Contract Approval
All contracts require prior approval from all agencies. Funds may not be used until the following required information for each contract is submitted to and approved by agency:
- Name of Contractor: Who is the contractor? Identify the name of the proposed contractor and
indicate whether the contract is with an institution or organization.
- Method of Selection: How was the contractor selected? State whether the contract is sole
source or competitive bid. If an organization is the sole source for the contract, include an
explanation as to why this business/institution is the only one able to perform contract
- Period of Performance: How long is the contract period? Specify the beginning and ending
dates of the contract.
- Scope of Work: What will the contractor do? Describe in outcome terms, the
specific services/tasks to be performed by the contractor as related to the accomplishment of
program objectives. Deliverables should be clearly defined.
- Method of Accountability: How will the contractor be monitored? Describe how the progress
and performance of the contractor will be monitored during and on close of the contract
period. Identify who will be responsible for supervising the contract.
- Itemized Budget and Justification: The sub-recipient/contractor must provide an itemized
budget with appropriate justification. If applicable, include any indirect cost paid under the
contract and the indirect cost rate used.
Required Information for Consultant Approval
This category is appropriate when hiring an individual who gives professional advice or provides services for a fee and who is not an employee of the grantee organization. All consultants require prior approval from agency. Submit the following required information for consultants:
- Name of Consultant: Identify the name of the consultant and describe his or her qualifications
and; organizational Affiliation: Identify the organization affiliation of the consultant, if
- Nature of Services To Be Rendered: Describe in outcome terms the consultation to be
provided including the specific tasks to be completed and specific deliverables. A copy of the
actual consultant agreement should not be sent to USDA.
- Relevance of Service to the Project: Describe how the consultant services relate to the
accomplishment of specific program objectives.
- Number of Days of Consultation: Specify the total number of days of consultation.
- Expected Rate of Compensation: Specify the rate of compensation for the consultant (e.g.,
rate per hour, rate per day). Include a budget showing other costs such as travel, per diem,
- Method of Accountability: Describe how the progress and performance of the consultant will
be monitored. Identify who is responsible for supervising the consultant agreement.