Budgeting and Costs for Sponsored Research

Navigate the budgeting process for sponsored research projects at 肉肉传媒 State, involving an understanding of direct and indirect costs, allowable expenses, and procurement policies. The following FAQs provide guidance on essential topics such as fringe rates, hiring procedures for research assistants, cost sharing, and budget assistance, ensuring compliance with both KSU and federal regulations.

These answers will help streamline your process in creating a proposal or managing an awarded project!

Preparation

  • Direct costs are easily identified as belonging to a specific sponsored project. Examples of direct costs include the following:

    • Salaries, wages, and fringe benefits of faculty, technicians, scientists, research assistants, post-docs, students, or other personnel who are necessary to meet the goals of the project.
    • Scientific and technical equipment (including shipping and installation).
    • Computer costs (hardware, software, supplies, and services) if specific to the project and not general purpose.
    • Materials, including non-capitalized equipment.
    • Participant expenses (e.g., travel and per diem of workshop participants).
    • Supplies (consumables, e.g., chemicals, glassware).
    • Services (including outside consultants).
    • Subawards.
    • Subject costs (e.g., incentives paid to research subjects from whom data are collected).
    • Travel for the Principal Investigator(s) and other project personnel.
    • Conference fees (e.g., abstract submission, registration).
    • Publication and page charges.

  • 肉肉传媒 collects F&A costs based upon a federally negotiated rate. The University has separate Facilities and Administrative cost recovery rates for research performed on and off campus.

    Some sponsors limit Facilities and Administrative cost recovery or prohibit it altogether. If a sponsor prohibits or limits F&A charges, a copy of the sponsor鈥檚 F&A rule must be attached to the Proposal Routing Form. If the sponsor does not have a rule on F&A costs, but there is a compelling reason to waive or reduce the charges, the PI must complete the Request for Facilities and Administrative Waiver. Without documentation of the sponsor鈥檚 limit or an approved waiver request, the University applies the standard F&A rate to all proposals.

    When faculty/staff from more than one college collaborate on a proposal, the question, 鈥淲ho gets the indirects?鈥� often arises. The distribution of the PI college share of indirects is decided by the project investigators and their deans, not the Office of Research. Although projects often have multiple investigators, only one is named the PI and is the contact for the Office of Research and the sponsor. The collaborating investigators decide who will serve as the PI.

    Where more than one college is involved, it is advisable to have a written plan signed by the respective investigators and deans, and possibly also the department chairs and college business managers. This should be done at the proposal stage.

    Once indirects are earned, the Office of Research will post them as listed above. The college business manager(s) will be responsible for transferring the agreed-upon amount(s) to the collaborating college(s)/unit(s).

  •  establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. These principles apply regardless of whether the item is treated as a direct or indirect cost. Not all items of cost are listed in the Circular; however, this does not imply that a cost is either allowable or unallowable. In order for costs to be allowable, similar or related items must be treated consistently.
  •  sets  for purchasing at KSU. In addition to agency policies, we must follow KSU and the University System of Georgia (USG) guidelines on procurement. By reviewing and following their policies at the proposal stage, you can help avoid potential procurement issues once awarded.

 

Budget Frequently Asked Questions

Questions? Email sponprog2@kennesaw.edu.

  • Indirect costs represent the cost of doing business that are not readily identified with the direct costs (salary, materials, travel etc.,). And indirect rate is a mechanism for determining, fairly and conveniently, what proportions of departmental/organizations administration costs each grant/project/program should bear. KSU has negotiated with our cognizant federal agency (Health and Human Services) to determining our campus indirect rate.

    *NOTE: Some non-profit organizations and private foundations cap indirect rates or do not allow them at all. When developing your budget, always make sure to identify the sponsors policy on indirect costs.

  • 肉肉传媒鈥檚 federally negotiated indirect rate is 44% for on-campus work and 26% for off campus work.
  • KSU fringe rates are set every year. Please view above for current fringe rates for faculty, staff, and students.
  • The Graduate College oversees the graduate assistantship program at KSU. Please visit  for more information regarding the process. 

  • All personnel involved in a sponsored project effort, including students (research assistants), must be paid in accordance with University and state guidelines.

    Please visit  for additional information on how to hire a student assistant for your project.

  • Direct costs must follow the usual guidelines of being reasonable, allocable, and applicable. While each Principal Investigator (PI) should double check with Sponsored Programs to answer any questions on allowability, the follow costs are generally allowable on federal grants:

    • Salary for PI, Co-Investigator (Co-I), senior personnel, students (some restrictions apply i.e NIH salary cap, NSF 2-month effort limit).
    • Fringe
    • Materials and Supplies
    • Travel
    • Consultants
    • Subawards
    • Participant Support (Please check with Sponsored Programs before budgeting these.)
    • Publications
  • The amount of salary charged to a grant is based on the base salary of each PI, co-PI, senior personnel etc., and the amount of effort they plan to put towards the project. Person months is the metric for expressing the effort devoted to a project. The effort is based on the type of appointment of the individual with the organization i.e. calendar year (CY), academic year (AY) or summer term (SM).

  • Cost share/matching is an amount of money that is included in the budget that is not coming from the sponsor. Sometimes this is a mandatory part of the application and other times it is just strongly encouraged. (KSU does not encourage or allow voluntary cost share when it is not a required part of the application.)

    Sources for cost-sharing may include department funds, other campus funds, uncompensated effort on the part of the PI, Co-I, etc., and/or other grant funds. If you plan to include cost share in your proposal, please notify your chair, dean and Sponsored Programs as soon as possible to ensure you receive the proper approvals in time.

  • Yes, the Office of Research, particularly Sponsored Programs Administration, is happy to help with developing budgets. If you have any questions or would like to work with a Pre-Award Grants & Contracts Manager to develop your budget, please email preaward@kennesaw.edu.

  • The costs of travel for personnel to conduct research or attend conferences, presentations, or workshops in performance of the project are an important component of many budgets. Reference the policies available at the following websites according to destination. All business travelers should review .

    • Travel within the state of Georgia - .
    • Domestic travel outside Georgia - .
    • Travel outside the United States - .

    You can also contact Aimee Roper, director of business operations in the Office of Research, via email aroper10@kennesaw.edu if you have additional questions.

  • No, overload pay cannot be budgeted into applications/proposals.