Budget Preparation and Direct Costs

Within the University of Idaho, usually PIs and/or departmental grant administrators prepare proposal budgets, though the exact role that an administrator plays in the preparation of the budget may vary. Typically, the PI will create a list of personnel and equipment needs for the entire project, including costs to be covered by mandatory cost sharing and any anticipated program income.  From this list, the administrator (or the PI) calculates the salaries and fringe benefit costs, and any non-personnel costs, and calculates the indirect costs to arrive at the total project budget and budget narrative.

Direct costs are those cost directly identifiable with a project.  Major categories include:

  • Personnel
  • Equipment
  • Travel
  • Subcontracts and subawards
  • Participant support costs
  • Other direct costs