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 3 hours of tuition and associated fees during the summer semester and 9 hours (academic) each during the fall and spring semesters for graduate students appointed on sponsored projects.

Architecture

Fall, spring and summer architecture graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,563
Fall 2021, Spring 2022$4,872
Summer 2022$1,616
Fall 2022, Spring 2023$4,901
Summer 2023$1,625
Fall 2023, Spring 2024$5,097
Summer 2024$1,691
Fall 2024, Spring 2025$5,303
Summer 2025$1,759
Fall 2025, Spring 2026$5,520
Summer 2026$1,832
Fall 2026, Spring 2027$5,747
Summer 2027$1,907
Fall 2027, Spring 2028$5,985
Summer 2028$1,987
Fall 2028, Spring 2029$6,236
Summer 2029$2,070
Fall 2029, Spring 2030$6,498
Summer 2030$2,158

Business

Fall, spring and summer business graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$2,095
Fall 2021, Spring 2022$6,310
Summer 2022$2,095
Fall 2022, Spring 2023$6,496
Summer 2023$2,157
Fall 2023, Spring 2024$6,693
Summer 2024$2,223
Fall 2024, Spring 2025$6,899
Summer 2025$2,291
Fall 2025, Spring 2026$7,115
Summer 2026$2,363
Fall 2026, Spring 2027$7,342
Summer 2027$2,439
Fall 2027, Spring 2028$7,581
Summer 2028$2,519
Fall 2028, Spring 2029$7,831
Summer 2029$2,602
Fall 2029, Spring 2030$8,094
Summer 2030$2,690

College of Liberal Arts & Sciences

Fall, spring and summer CLAS graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,404
Fall 2021, Spring 2022$4,238
Summer 2022$1,404
Fall 2022, Spring 2023$4,425
Summer 2023$1,467
Fall 2023, Spring 2024$4,621
Summer 2024$1,532
Fall 2024, Spring 2025$4,827
Summer 2025$1,601
Fall 2025, Spring 2026$5,043
Summer 2026$1,673
Fall 2026, Spring 2027$5,270
Summer 2027$1,748
Fall 2027, Spring 2028$5,509
Summer 2028$1,828
Fall 2028, Spring 2029$5,759
Summer 2029$1,911
Fall 2029, Spring 2030$6,022
Summer 2030$1,999

Engineering

Fall, spring and summer engineering graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,568
Fall 2021, Spring 2022$4,730
Summer 2022$1,568
Fall 2022, Spring 2023$4,917
Summer 2023$1,631
Fall 2023, Spring 2024$5,113
Summer 2024$1,696
Fall 2024, Spring 2025$5,319
Summer 2025$1,765
Fall 2025, Spring 2026$5,536
Summer 2026$1,837
Fall 2026, Spring 2027$5,763
Summer 2027$1,913
Fall 2027, Spring 2028$6,001
Summer 2028$1,992
Fall 2028, Spring 2029$6,251
Summer 2029$2,075
Fall 2029, Spring 2030$6,514
Summer 2030$2,163

Journalism

Fall, spring and summer journalism graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,479
Fall 2021, Spring 2022$4,463
Summer 2022$1,479
Fall 2022, Spring 2023$4,650
Summer 2023$1,542
Fall 2023, Spring 2024$4,846
Summer 2024$1,607
Fall 2024, Spring 2025$5,052
Summer 2025$1,676
Fall 2025, Spring 2026$5,268
Summer 2026$1,748
Fall 2026, Spring 2027$5,495
Summer 2027$1,823
Fall 2027, Spring 2028$5,734
Summer 2028$1,903
Fall 2028, Spring 2029$5,984
Summer 2029$1,986
Fall 2029, Spring 2030$6,247
Summer 2030$2,074

Music

Fall, spring and summer music graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,489
Fall 2021, Spring 2022$4,493
Summer 2022$1,479
Fall 2022, Spring 2023$4,680
Summer 2023$1,552
Fall 2023, Spring 2024$4,876
Summer 2024$1,617
Fall 2024, Spring 2025$5,082
Summer 2025$1,686
Fall 2025, Spring 2026$5,298
Summer 2026$1,758
Fall 2026, Spring 2027$5,525
Summer 2027$1,833
Fall 2027, Spring 2028$5,764
Summer 2028$1,913
Fall 2028, Spring 2029$6,014
Summer 2029$1,996
Fall 2029, Spring 2030$6,277
Summer 2030$2,084

Pharmacy

Fall, spring and summer pharmacy graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,404
Fall 2021, Spring 2022$4,238
Summer 2022$1,404
Fall 2022, Spring 2023$4,425
Summer 2023$1,467
Fall 2023, Spring 2024$4,621
Summer 2024$1,532
Fall 2024, Spring 2025$4,827
Summer 2025$1,601
Fall 2025, Spring 2026$5,043
Summer 2026$1,673
Fall 2026, Spring 2027$5,270
Summer 2027$1,748
Fall 2027, Spring 2028$5,509
Summer 2028$1,828
Fall 2028, Spring 2029$5,759
Summer 2029$1,911
Fall 2029, Spring 2030$6,022
Summer 2030$1,999

Social Welfare

Fall, spring and summer social welfare graduate student tuition rates for proposal budget preparation (summer 2021 – summer 2030)
TermTotal allowable amount
Summer 2021$1,517
Fall 2021, Spring 2022$4,575
Summer 2022$1,517
Fall 2022, Spring 2023$4,762
Summer 2023$1,579
Fall 2023, Spring 2024$4,958
Summer 2024$1,644
Fall 2024, Spring 2025$5,164
Summer 2025$1,713
Fall 2025, Spring 2026$5,381
Summer 2026$1,785
Fall 2026, Spring 2027$5,608
Summer 2027$1,861
Fall 2027, Spring 2028$5,846
Summer 2028$1,940
Fall 2028, Spring 2029$6,097
Summer 2029$2,024
Fall 2029, Spring 2030$6,359
Summer 2030$2,111