Proposal budget preparation


Use these guidelines for salary, fringe, F&A rates, and tuition & fees to estimate project costs. Salary increases are budgeted at 5% annually for all personnel, unless restricted by agency.

Graduate student tuition rates detailed below include:


Salary

Monthly rate formula by salary type
Salary typeMonthly rate formula
Biweeklypay rate x 26 = yearly rate ÷ 12
Hourlyhourly rate x 2,080 = yearly rate ÷ 12

 

Fringe benefits

Fringe benefit calculation according to employment category and effort percentage
Employee typeEffort %Benefit %
Faculty, staff + postdocs.90 to 1.0 FTE37%
Current, named faculty, staff + postdocs.50 to .89 FTE43%
Current, named faculty, staff + postdocs.49 FTE or less9%
Graduate students≥76%15%
Graduate students≤75%7%
Undergraduate studentsAny7%

Minimum wage rates for sponsored projects

KU Lawrence/Edwards campus

Per notification from KU Human Resources, a new minimum wage of $10/hour will be effective for all positions effective Aug. 1, 2023.
Pre-Award staff will use the new rate for proposal budgets created after May 23 for projects that have personnel starting after Aug. 1.

Federal contracts

Effective Jan. 1, 2024, the Executive Order 14026 minimum wage rate that must be paid to workers performing work on or in connection with covered contracts was increased to $17.20 per hour from $16.20/hour. This mandated rate only applies to federal contracts and awards designated as “contract-like” agreements, which includes cooperative agreements from some sponsors. Please ask your Pre-Award Services team member if you have questions about this requirement.

Executive Order 14026 would apply to federal contracts, and potentially some cooperative agreements, but not to grants. Pre-Award staff are applying this rate to budgets when the funding opportunity announcement indicates that the award instrument will be a contract or contract-like agreement.

Graduate research assistant salary guidelines

Salary rates for graduate research assistants may vary from one unit to the next. For all of campus, eligible for Improving Doctoral Experiences on External Awards (IDEEA) funds, a minimum salary of $18,600 for an academic .50 FTE GRA appointment (or $ 4,133.33/month at full time effort ) is currently the default rate being used on all proposal budgets. This minimum rate is recommended for all GRAs, but not required unless IDEEA funds are being requested. Contact your Shared Service Center for additional guidelines.


Facilities & administration (F&A) rate agreements

Federally negotiated F&A rates

Federally negotiated F&A rate for on-campus and off-campus activity
Start date for new projectsResearch on campusInstruction on campusOther sponsored activity on campusAll programs off campus
7/1/16 – 6/30/2151.5%50%34%26%
7/1/21 – 6/30/2453%51%31%26%
7/1/24 – until amended53%51%31%26%

 

For-profit entity F&A rates

For-profit entity F&A rate for on-campus and off-campus activity
Start date for new projectsAll programs on campusAll program off campus
7/1/16 – 6/30/2157.5%33.5%
7/1/21 – 6/30/2461%34.5%
7/1/24 – until amended61%34.5%

On-campus vs. off-campus F&A rate

Whether the project is charged an on-campus or off-campus F&A rate is decided by time and effort, not dollars. If more than half of the work will be conducted at the university, the on-campus rate is used. Even if a lower mandated agency F&A rate is charged (i.e., training grant at 8% F&A), the KU Office of Research still needs to determine whether it is an on-campus or off-campus research project. This issue needs to be addressed at the proposal stage.

On and Off-Campus determinations are based on location of the majority of directly charged effort for the work. The location of remote-working staff (primary work location) will not automatically result in off-campus rate application.  The shift in remote work has not reduced many of the operating costs incurred by sponsored research activity that are included in the indirect cost rate. These may include costs for libraries; university computing resources (common servers and their back-up features, the VPN which requires maintenance, etc.);  general building costs and services (lease/bond costs, electricity, security, and maintenance); and salaries, health insurance, and other benefits for administration, finance, HR, and other central service staff who help you execute and administer your research without being directly billed to your award.

Pre-Award and Award Management Services (AMS) can assist you with questions about appropriate rate applications. Please alert them if you have questions about project-specific costs. Most federal COVID-related flexibilities have now ended; if you have specific questions about allowability of directly charged remote work expenses on a sponsored project, please check with AMS.

Differentiating direct and indirect costs

Federal regulations as described in 2 CFR 200 Uniform Guidance provide definitions of the types of costs that are normally defined as direct costs vs. indirect (F&A) costs. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect (F&A) costs. Direct costs are those costs that can be identified specifically with a particular sponsored project, instructional or other institutional activity, and can be directly assigned to such activities relatively easily with a high degree of accuracy. Conversely, F&A costs are those that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, instructional or other institutional activity. Identification with the sponsored work rather than the nature of the goods and services involved is the determining factor in distinguishing direct from indirect (F&A) costs in sponsored agreements.

At the budget preparation stage of proposal development, proposed direct costs that would ordinarily be identified as indirect (F&A) costs (e.g., administrative/clerical salaries, computing devices, office supplies, etc.) are reviewed with the PI or their designee to determine if there are extraordinary circumstances requiring an exception to the standard. If so, an explicit budget justification must be included in the proposal describing how these costs can be reliably assigned to the benefit of the proposed project. When a sponsored award is received, there are additional levels of review to determine the appropriateness of expenditures and obligations in light of the definitions outlined above. These reviews occur at the PI/departmental level, in Post-Award, and in the accounting services section of Financial Services. Research administration training sessions consistently stress that the reasonable, allocable, and allowable provisions of 2 CFR 200 Uniform Guidance — and the consistent application of these provisions — are the basis for proper expenditures on sponsored agreements.


Graduate student tuition & fees

KU Office of Research proposal guidelines call for budgeting 9 hours (academic) tuition each during the fall and spring semesters for graduate students appointed on sponsored projects. Summer tuition can be budgeted for graduated students working on a project but is not required.

Architecture

Fall, spring and summer architecture graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$5,101
Summer 2024$1,692
Fall 2024, Spring 2025$5,297
Summer 2025$1,757
Fall 2025, Spring 2026$5,503
Summer 2026$1,826
Fall 2026, Spring 2027$5,720
Summer 2027$1,898
Fall 2027, Spring 2028$5,947
Summer 2028$1,974
Fall 2028, Spring 2029$6,185
Summer 2029$2,053
Fall 2029, Spring 2030$6,436
Summer 2030$2,137
Fall 2030, Spring 2031$6,699
Summer 2031$2,224

Business

Fall, spring and summer business graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$6,539
Summer 2024$2,171
Fall 2024, Spring 2025$6,735
Summer 2025$2,237
Fall 2025, Spring 2026$6,941
Summer 2026$2,305
Fall 2026, Spring 2027$7,158
Summer 2027$2,377
Fall 2027, Spring 2028$7,385
Summer 2028$2,453
Fall 2028, Spring 2029$7,623
Summer 2029$2,533
Fall 2029, Spring 2030$7,873
Summer 2030$2,616
Fall 2030, Spring 2031$8,136
Summer 2031$2,704

College of Liberal Arts & Sciences

Fall, spring and summer CLAS graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$4,467
Summer 2024$1,481
Fall 2024, Spring 2025$4,663
Summer 2025$1,546
Fall 2025, Spring 2026$4,869
Summer 2026$1,615
Fall 2026, Spring 2027$5,086
Summer 2027$1,687
Fall 2027, Spring 2028$5,313
Summer 2028$1,762
Fall 2028, Spring 2029$5,551
Summer 2029$1,842
Fall 2029, Spring 2030$5,802
Summer 2030$1,925
Fall 2030, Spring 2031$6,065
Summer 2031$2,013

Education

Fall, spring and summer education graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$4,722
Summer 2024$1,566
Fall 2024, Spring 2025$4,919
Summer 2025$1,631
Fall 2025, Spring 2026$5,125
Summer 2026$1,700
Fall 2026, Spring 2027$5,341
Summer 2027$1,772
Fall 2027, Spring 2028$5,568
Summer 2028$1,847
Fall 2028, Spring 2029$5,806
Summer 2029$1,927
Fall 2029, Spring 2030$6,057
Summer 2030$2,010
Fall 2030, Spring 2031$6,320
Summer 2031$2,098

Engineering

Fall, spring and summer engineering graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2023, Spring 2024$5,322
Summer 2024$1,766
Fall 2024, Spring 2025$5,518
Summer 2025$1,831
Fall 2025, Spring 2026$5,724
Summer 2026$1,900
Fall 2026, Spring 2027$5,941
Summer 2027$1,972
Fall 2027, Spring 2028$6,168
Summer 2028$2,047
Fall 2028, Spring 2029$6,406
Summer 2029$2,127
Fall 2029, Spring 2030$6,657
Summer 2030$2,210
Fall 2030, Spring 2031$6,920
Summer 2031$2,298

Journalism

Fall, spring and summer journalism graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$4,692
Summer 2024$1,556
Fall 2024, Spring 2025$4,888
Summer 2025$1,621
Fall 2025, Spring 2026$5,094
Summer 2026$1,690
Fall 2026, Spring 2027$5,311
Summer 2027$1,762
Fall 2027, Spring 2028$5,538
Summer 2028$1,837
Fall 2028, Spring 2029$5,776
Summer 2029$1,917
Fall 2029, Spring 2030$6,027
Summer 2030$2,000
Fall 2030, Spring 2031$6,290
Summer 2031$2,088

Music

Fall, spring and summer music graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2023, Spring 2024$4,827
Summer 2024$1,601
Fall 2024, Spring 2025$5,248
Summer 2025$1,741
Fall 2025, Spring 2026$5,454
Summer 2026$1,810
Fall 2026, Spring 2027$5,671
Summer 2027$1,882
Fall 2027, Spring 2028$5,673
Summer 2028$1,882
Fall 2028, Spring 2029$5,911
Summer 2029$1,962
Fall 2029, Spring 2030$6,162
Summer 2030$2,045
Fall 2030, Spring 2031$6,425
Summer 2031$2,133

Pharmacy

Fall, spring and summer CLAS graduate student tuition rates for proposal budget preparation (fall 2023 – summer 2031)
TermTotal allowable amount
Fall 2023, Spring 2024$4,467
Summer 2024$1,481
Fall 2024, Spring 2025$4,663
Summer 2025$1,546
Fall 2025, Spring 2026$4,869
Summer 2026$1,615
Fall 2026, Spring 2027$5,086
Summer 2027$1,687
Fall 2027, Spring 2028$5,313
Summer 2028$1,762
Fall 2028, Spring 2029$5,551
Summer 2029$1,842
Fall 2029, Spring 2030$5,802
Summer 2030$1,925
Fall 2030, Spring 2031$6,065
Summer 2031$2,013

Social Welfare

Fall, spring and summer social welfare graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2023, Spring 2024$4,805
Summer 2024$1,593
Fall 2024, Spring 2025$5,001
Summer 2025$1,658
Fall 2025, Spring 2026$5,207
Summer 2026$1,727
Fall 2026, Spring 2027$5,423
Summer 2027$1,799
Fall 2027, Spring 2028$5,650
Summer 2028$1,875
Fall 2028, Spring 2029$5,889
Summer 2029$1,954
Fall 2029, Spring 2030$6,139
Summer 2030$2,038
Fall 2030, Spring 2031$6,402
Summer 2031$2,125