Proposal budget preparation


Use these guidelines for salary, fringe, F&A rates, and tuition & fees to estimate project costs. Salary increases are budgeted at 3% 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%

Graduate research assistant salary guidelines

Salary rates for graduate research assistants vary from one unit to the next. The minimum allowable GRA salary is $17,750. 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 – 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 – 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.

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 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,899
Summer 2023$1,625
Fall 2023, Spring 2024$5,086
Summer 2024$1,687
Fall 2024, Spring 2025$5,283
Summer 2025$1,753
Fall 2025, Spring 2026$5,489
Summer 2026$1,821
Fall 2026, Spring 2027$5,705
Summer 2027$1,893
Fall 2027, Spring 2028$5,932
Summer 2028$1,969
Fall 2028, Spring 2029$6,170
Summer 2029$2,049
Fall 2029, Spring 2030$6,421
Summer 2030$2,132
Fall 2030, Spring 2031$6,684
Summer 2031$2,220

Business

Fall, spring and summer business graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$6,337
Summer 2023$2,104
Fall 2023, Spring 2024$6,524
Summer 2024$2,166
Fall 2024, Spring 2025$6,720
Summer 2025$2,232
Fall 2025, Spring 2026$6,926
Summer 2026$2,301
Fall 2026, Spring 2027$7,143
Summer 2027$2,373
Fall 2027, Spring 2028$7,370
Summer 2028$2,448
Fall 2028, Spring 2029$7,608
Summer 2029$2,528
Fall 2029, Spring 2030$7,859
Summer 2030$2,611
Fall 2030, Spring 2031$8,121
Summer 2031$2,699

College of Liberal Arts & Sciences

Fall, spring and summer CLAS graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,265
Summer 2023$1,414
Fall 2023, Spring 2024$4,452
Summer 2024$1,476
Fall 2024, Spring 2025$4,649
Summer 2025$1,541
Fall 2025, Spring 2026$4,855
Summer 2026$1,610
Fall 2026, Spring 2027$5,071
Summer 2027$1,682
Fall 2027, Spring 2028$5,298
Summer 2028$1,758
Fall 2028, Spring 2029$5,536
Summer 2029$1,837
Fall 2029, Spring 2030$5,787
Summer 2030$1,921
Fall 2030, Spring 2031$6,050
Summer 2031$2,008

Education

Fall, spring and summer education graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,521
Summer 2023$1,499
Fall 2023, Spring 2024$4,707
Summer 2024$1,561
Fall 2024, Spring 2025$4,904
Summer 2025$1,626
Fall 2025, Spring 2026$5,110
Summer 2026$1,695
Fall 2026, Spring 2027$5,326
Summer 2027$1,767
Fall 2027, Spring 2028$5,553
Summer 2028$1,843
Fall 2028, Spring 2029$5,792
Summer 2029$1,922
Fall 2029, Spring 2030$6,042
Summer 2030$2,006
Fall 2030, Spring 2031$6,305
Summer 2031$2,093

Engineering

Fall, spring and summer engineering graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$5,120
Summer 2023$1,699
Fall 2023, Spring 2024$5,307
Summer 2024$1,761
Fall 2024, Spring 2025$5,504
Summer 2025$1,826
Fall 2025, Spring 2026$5,710
Summer 2026$1,895
Fall 2026, Spring 2027$5,926
Summer 2027$1,967
Fall 2027, Spring 2028$6,153
Summer 2028$2,043
Fall 2028, Spring 2029$6,391
Summer 2029$2,122
Fall 2029, Spring 2030$6,642
Summer 2030$2,206
Fall 2030, Spring 2031$6,905
Summer 2031$2,293

Journalism

Fall, spring and summer journalism graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,490
Summer 2023$1,489
Fall 2023, Spring 2024$4,677
Summer 2024$1,551
Fall 2024, Spring 2025$4,874
Summer 2025$1,616
Fall 2025, Spring 2026$5,080
Summer 2026$1,685
Fall 2026, Spring 2027$5,296
Summer 2027$1,757
Fall 2027, Spring 2028$5,523
Summer 2028$1,833
Fall 2028, Spring 2029$5,761
Summer 2029$1,912
Fall 2029, Spring 2030$6,012
Summer 2030$1,996
Fall 2030, Spring 2031$6,275
Summer 2031$2,083

Music

Fall, spring and summer music graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,625
Summer 2023$1,534
Fall 2023, Spring 2024$5,037
Summer 2024$1,671
Fall 2024, Spring 2025$5,234
Summer 2025$1,736
Fall 2025, Spring 2026$5,440
Summer 2026$1,805
Fall 2026, Spring 2027$5,431
Summer 2027$1,802
Fall 2027, Spring 2028$5,658
Summer 2028$1,878
Fall 2028, Spring 2029$5,896
Summer 2029$1,957
Fall 2029, Spring 2030$6,147
Summer 2030$2,041
Fall 2030, Spring 2031$6,410
Summer 2031$2,128

Pharmacy

Fall, spring and summer pharmacy graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,265
Summer 2023$1,414
Fall 2023, Spring 2024$4,452
Summer 2024$1,476
Fall 2024, Spring 2025$4,649
Summer 2025$1,541
Fall 2025, Spring 2026$4,855
Summer 2026$1,610
Fall 2026, Spring 2027$5,071
Summer 2027$1,682
Fall 2027, Spring 2028$5,298
Summer 2028$1,758
Fall 2028, Spring 2029$5,536
Summer 2029$1,837
Fall 2029, Spring 2030$5,787
Summer 2030$1,921
Fall 2030, Spring 2031$6,050
Summer 2031$2,008

Social Welfare

Fall, spring and summer social welfare graduate student tuition rates for proposal budget preparation (fall 2022 – summer 2030)
TermTotal allowable amount
Fall 2022, Spring 2023$4,603
Summer 2023$1,526
Fall 2023, Spring 2024$4,790
Summer 2024$1,588
Fall 2024, Spring 2025$4,986
Summer 2025$1,654
Fall 2025, Spring 2026$5,192
Summer 2026$1,722
Fall 2026, Spring 2027$5,408
Summer 2027$1,795
Fall 2027, Spring 2028$5,635
Summer 2028$1,870
Fall 2028, Spring 2029$5,874
Summer 2029$1,950
Fall 2029, Spring 2030$6,124
Summer 2030$2,033
Fall 2030, Spring 2031$6,387
Summer 2031$2,121