Kuali Budget Category Guidance
A well-developed proposal budget is an essential component of a sponsored project proposal. In addition to providing sponsors with a clear and accurate representation of the resources needed to successfully complete the proposed scope of work, the budget serves as an important internal reference throughout the life of the award. Budget categories and associated budget justifications are frequently used during post-award transaction reviews, financial monitoring, and compliance assessments to help determine whether costs are allowable, allocable, reasonable, and consistently treated in accordance with sponsor and institutional requirements.
The tables below provides guidance on the appropriate use of each budget category when preparing a Kuali proposal budget. For each category, the table identifies when the category should be used, how Facilities & Administrative (F&A) costs are calculated, and how the expense is typically incurred and managed during the post-award phase of a project.
Careful selection of budget categories during proposal development helps ensure accurate budgeting, improves budget transparency for sponsors, and supports efficient post-award financial administration. If you are unsure which budget category should be used for a specific expense, contact your SPO Pre-Award Contact.
Personnel Costs
| Budget Category Name | Description | How is F&A applied? | Post-Award Application |
|---|---|---|---|
| Graduate Student Salary Academic | Graduate student salary that will be incurred during the academic year. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a P03 position. |
| Graduate Student Salary Summer | Graduate student salary that will be incurred during the summer months. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a P03 position. |
| Salaries | Salary costs for benefited USU employees. This category is also used for Extra Service Compensation (ESC) salary payments. See the ESC webpage for more information. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a 99 position. |
| Salaries – Post Doctoral | Post-doctoral salary costs for Post-Doctoral Fellows that are hired into a benefited position. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a 99 position. |
| Undergrad Student Salary Academic | Undergraduate student wages that will be incurred during the academic year. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a P04, P05, or P10 position. |
| Undergrad Student Salary Summer | Undergraduate student wages that will be incurred during the summer months. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a P04, P05, or P10 position. |
| Wages | Wage costs for non-student USU employees. | F&A is applied to this category for both MTDC and TDC bases. | These costs are charged to an award through an EPAF on a P04, P05, or P10 position. |
Non-Personnel Costs
| Budget Category Name | Description | How is F&A applied? | Post-Award Application |
|---|---|---|---|
| ACA Insurance | Insurance offered to a non-benefited employee who qualifies by working at least 30 hours per week. | F&A is applied to this category for both MTDC and TDC bases. | This expense is automatically charged through the Banner month-end process. If the employee is working on more than one project, the insurance costs will be split proportionately between the indexes. |
| Advertising And Publicity Information | Advertising, promotional materials, and marketing expenses that are necessary to complete the scope of work. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Allocated Administrative Expense | An administrative fee charged to a project when F&A is not allowed. See the SPO F&A webpage for more details. | F&A is not applied to this category. | SPA will manually process a journal entry at the time of award set up to charge the full administrative fee. |
| Animal Maintenance | Expenses related to supporting animal research subjects (including animal per diem, housing, etc.) See the LARC Per Diem Webpage for more details. | F&A is applied to this category for both MTDC and TDC bases. | The LARC will send an invoice to the department at month-end detailing the expenses that will be charged. The charges are then processed with a journal entry. |
| Animals | Animal research subjects. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred through EZBuy. |
| Childcare – Other – Not MTDC | Childcare costs for certain fellows and pre and/or post-doctoral employees. This category can only be used for specific NIH proposals/awards. | F&A is applied to this category for both MTDC and TDC bases. | Coordination with Accounts Payable and Human Resources would need to occur to determine how these costs should be charged to a project. |
| Current Expenses | A miscellaneous category for expenses that do not fit anywhere else. This category should only be used if there isn’t another budget category that is a better fit. Comments should be included to explain what the category includes. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Equipment $5,000 & Over | Items that have a useful life of one year or more, and a per unit cost of $5,000 or greater. If multiple small purchases are made to fabricate a piece of equipment, these items should also be budgeted as equipment if the aggregate cost is $5,000 or more. | F&A is not applied on equipment costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred through EZBuy. However, fabricated equipment purchases may occur with a P-card. |
| Equipment Lease/Rental | Rental costs for equipment. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred through EZBuy. If a contract is required for the lease, it should be reviewed and signed by Purchasing & Contract Services. |
| Freight and Postage | Shipping costs to send or receive items. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. If items are being shipped internationally, review this webpage and coordinate with the Research Integrity & Compliance Office. |
| Honorarium | Payments to a non-employee in recognition of a special service, where no expectation exists for payment. See the Controller's Office Direct Payment Webpage for more information. Honorariums cannot be paid to USU employees. | F&A is applied to this category for both MTDC and TDC bases. | Honorariums to non-employees are paid via EZBuy. Payments to USU employees are not honorariums. |
| Human Research Subject Incentives | Incentives provided to human research subjects (e.g. gift cards for survey or focus group participants). | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. See the Controller's Office Direct Payment Webpage for mor information. |
| Lab Supplies | Supplies and items to be used in a laboratory. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Long-Term Rental | Rental costs for space. | F&A is not applied on space rental costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred through EZBuy. If a contract is required for the lease, it should be reviewed and signed by Purchasing & Contract Services. |
| Microscopy Core Fee | Fee associated with the use of the USU microscopy core facility. | F&A is applied to this category for both MTDC and TDC bases. | These costs will be charged through a journal entry in Banner. |
| Office Supplies | General office supplies are typically not allowable on a sponsored project, but specific office supplies that are necessary to complete the scope of work are allowable if they can be directly tied to the grant. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Operating Supplies | Materials and supplies necessary for the completion of a project or program. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Printing and Copying | Printed material costs and publication fees. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Prof/Tech Fee – Non-Indiv. (Vendor) | Costs associated with goods and services provided bv an external commercial entity. Not a subrecipient. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred through EZBuy. If a contract is required for these services, it should be reviewed and signed by Purchasing & Contract Services. |
| Prof/Tech Fee – Indiv. (Consultant) | Costs associated with consulting services provided by an individual. Not a subrecipient. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred through EZBuy. If a contract is required for these services, it should be reviewed and signed by Purchasing & Contract Services. |
| PS Trainee/Participant Costs - Stipends | Set amount paid directly to a Participant. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred through EZBuy. |
| PS Trainee/Participant Costs - Subsistence | Costs associated with a Participant’s housing, meals, and per diem. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred through EZBuy. |
| PS Trainee/Participant Costs – Other | Costs associated with a Participant’s registration fees, individual workshop materials, etc. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will be paid through EZBuy. |
| PS Trainee/Participant Costs – Travel | Transportation expenses related to Participant attendance (e.g., lodging, mileage, per diem, etc.). This category should not include travel costs for program staff. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | Typically, these costs are incurred through a Travel Reimbursement. In some cases, this may be paid through EZBuy. |
| PS Tuition Other Trainee Type | Tuition payments for Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| PS Tuition PostDoc Trainee Degree Seeking | Tuition payments for Post Doctoral, degree seeking Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| PS Tuition PostDoc Trainee NonDegree Seeking | Tuition payments for Post Doctoral, non-degree seeking Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| PS Tuition PostDoc Trainee Dual Degree | Tuition payments for Post Doctoral, dual degree seeking Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| PS Tuition PostDoc Trainee Single Degree | Tuition payments for Post Doctoral, single degree seeking Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| PS Tuition Undergrad Trainee | Tuition payments for undergrad Participants. Participant Support Costs are specifically defined under Uniform Guidance. See the SPO Participant Support Costs webpage for more details. | F&A is not applied on participant support costs when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| Repairs & Maintenance | Costs associated with the repair and maintenance of equipment or space. | F&A is applied to this category for both MTDC and TDC bases. | These costs may be incurred directly with USU facilities, via a P-card or through EZBuy if the transaction will be more than $10,000. |
| Scholarship and Grants-in-Aid | Scholarships awarded to students based on the scope/type of sponsored program. | F&A is not applied to this category when the MTDC base is being used. F&A is applied to this category when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| Software $100,000 and Over | Software that costs more than $100,000. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred through EZBuy. |
| Software $100,000 or Less | Software that costs less than $100,000. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Stipends | Payments made to USU students who have received a fellowship award. This is not considered a form of compensation for work performed, but is for educational benefit. | F&A is not applied to this category when the MTDC base is being used. F&A is applied to this category when the TDC base is being used. | For USU students this will be paid as a non-qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| Student Health Insurance | Health Insurance for a graduate student who is hired on a .5 FTE or is receiving $10,000 in fellowship stipend payments. Please see the SPO Graduate Student Insurance webpage for further information and criteria. | F&A is applied to this category for both MTDC and TDC bases. | This expense is automatically charged through the Banner month-end process. If a student is working on more than one project, the insurance costs will be split proportionately between the indexes. |
| Sub-Award 1st $25,000 | Funds for the first $25,000 for each subrecipient receiving a portion of the funds to carry out part of an award. Not a vendor or consultant. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is applied to this category for both MTDC and TDC bases. | Subaward invoices and payments are processed through Sponsored Programs Accounting. |
| Sub-Award Over $25,000 | Funds for the remaining amount for each subrecipient after the first $25K for each subrecipient receiving a portion of the funds to carry out part of an award. Not a vendor or consultant. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is not applied to this category when the MTDC base is being used. F&A is applied to this category when the TDC base is being used. | Subaward invoices and payments are processed through Sponsored Programs Accounting. |
| Subcontractor’s F&A – Not Subject to F&A | This category is primarily used for S2S proposals where the sponsor requires subaward F&A to be split from their direct costs. This is the remaining portion of the subrecipient’s F&A that is not included in the first $25,000. Not a vendor or consultant. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is not applied to this category when the MTDC base is being used. F&A is applied when the TDC base is being used. | Subaward invoices and payments are processed through Sponsored Programs Accounting. |
| Subcontractor’s F&A – Subject to F&A | This category is primarily used for S2S proposals where the sponsor requires subaward F&A to be split from their direct costs. This is the portion of the subrecipient’s F&A that is included in the first $25,000 of the total subaward. Not a vendor or consultant. The Subrecipient vs Contractor Determination Form can be used to ensure correct classification. | F&A is applied to this category for both MTDC and TDC bases. | Subaward invoices and payments are processed through Sponsored Programs Accounting. |
| Telephone | Telephone or wireless communication costs. General telephone costs are typically not allowable on a sponsored project, but specific telephone costs necessary to complete the scope of work are allowable if they can be directly tied to the grant. | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card transactions. If the transaction is $10,000 or more, it will go through EZBuy. |
| Third Party Cost Share | Cost share contributions from third-party entities. These costs are not charged to the sponsor. See the SPO Cost Share webpage for more information about cost share. | F&A is applied to this category for both MTDC and TDC bases for the cost share calculation. No F&A will be charged to the sponsor for this category. | These funds will not be reflected in Banner. SPA will track this cost share contribution internally. |
| Total Direct Cost for Proposal Hierarchy | This is a Kuali generated category when hierarchy proposals are being developed. | F&A is applied to this category for both MTDC and TDC bases. | This is not an expense type in Banner and is only used for Kuali proposal purposes. |
| Total Indirect Cost for Proposal Hierarchy | This is a Kuali generated category when hierarchy proposals are being developed. | F&A is not applied to this category. | This is not an expense type in Banner and is only used for Kuali proposal purposes. |
| Travel (General) | Travel costs that are necessary to complete the scope of work and/or to disseminate the results of the project (e.g., lodging, mileage, per diem, etc.). | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card and/or a Travel Reimbursement. |
| Travel (International) | International travel costs that are necessary to complete the scope of work and/or to disseminate the results of the project (e.g., lodging, mileage, per diem, etc.). | F&A is applied to this category for both MTDC and TDC bases. | Typically, these costs are incurred via P-card and/or a Travel Reimbursement. |
| Tuition and Fees | Tuition and fee costs for students working on the project. | F&A is not applied to this category when the MTDC base is being used. F&A is applied when the TDC base is being used. | For USU students this will be paid as a qualified scholarship through ServiceNow. For non-USU students this will be paid through EZBuy. |
| USU Service Center Fees | Costs incurred when utilizing a USU Service Center (e.g., equipment usage, sample testing, etc.). | F&A is applied to this category for both MTDC and TDC bases. | These costs will be charged through a journal entry in Banner. |
| Waived F&A as Cost Share | Cost share commitments from waived F&A when a reduced F&A rate is being applied to the project when allowed by the sponsor. These costs are not charged to the sponsor. See the SPO Cost Share webpage for more information about cost share. | F&A is not applied to this category. | These funds will not be reflected in Banner. SPA will track this cost share contribution internally. |