Budget Development

Your Sponsored Research Officer assists with developing grant and contract budgets.

Budget Elements

Direct Costs - Costs that can be identified specifically with a particular sponsored project or activity.  Examples include:

  • Personnel: salaries, wages, fringe benefits
  • Travel: transportation, lodging, meals
  • Equipment: single items valued ≥ $3,000
  • Materials and Supplies: consumable items including office supplies, laboratory chemicals, glassware
  • Purchased Services: services needed to conduct the project
  • Subcontracts: work performed by other institutions or organizations
  • Consultants: non-CSU personnel providing expertise
  • Other Direct Costs: communications, postage, printing, equipment maintenance

F&A Costs - Costs incurred in support of research and creative activity that cannot be readily identified with a particular sponsored project or other activity. Often referred to as indirect costs. Examples include:

  • Facilities, operations and maintenance, utilities
  • University-wide administrative activities (HR, payroll, accounting, executive management)
  • Sponsored projects administration
  • Department administration
  • Library operations

  For more on F&A visit, F&A FAQs.

Direct Costs + F&A Costs = Total Project Costs

Budget Template and Samples

Budget Related Policies