Government Shutdown Guidance | PI & Scholar Support | Proposal Development

Proposal Development

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Proposal Submission process

Initial Stages

  1. Before beginning the proposal, PI reviews guidelines for the application process and requirements.
  2. PI works with department and research dean’s office(s) on preliminary aspects of the proposal.
  3. PI identifies required resources and personnel need for the project.
  4. PI begins writing the technical/narrative portion of the proposal and develops the budget.
  5. PI works with the OSP Grant Specialist responsible for budget review to finalize budget.

OSP Submission Deadlines

Green-Yellow-Red Priority System

See the table below for more details on the review process according to the green-yellow-red priority system.


budget development

The budget is one of the most essential components of a proposal. The budget development process can sometimes be difficult because of the various components, policies, rates, and other factors that need to be taken into consideration. The following information is intended to highlight the basic elements included in a budget and provide an overview of the budget preparation and review process at UNCG. The budget is generally divided into two classifications: Direct Costs and Facilities & Administrative Costs (also referred to as “F&A,” “indirect,” or “overhead” costs).

Matching Funds/ Cost-Sharing

If sponsor guidelines require cost-sharing or matching funds (cash contribution or donation of in-kind services such as contributed time and effort by the Principal Investigator and research group members), you must ensure that the monetary value of the matching funds is accounted for in the budget and in Cayuse. All matching funds or cost-sharing commitments based on the faculty member’s academic time and effort should be approved in advance by the Principal Investigator’s department chair and dean. If the sponsor does not require cost-sharing or matching funds, it is generally discouraged to obligate UNCG to committed cost share. Please consult with OSP staff to ensure that cost share accounting is handled correctly.

Get started now: UNCG Internal Proposal Budget Template with Cost Share (up to 5 years)

Subawards

Some proposals represent a collaboration of work by more than one institution. Costs of such other institutional collaborations are represented in the budget as a single line item and are generally accompanied by a separate subcontractor budget and budget justification.

Direct Costs

    Salaries should be expressed in terms of an “effort” percentage. Include faculty, technicians, post-doctoral associates, graduate students, and other personnel required by the project.

    • To determine total salaries and wages, list the amount of time to be spent by each person who will be working on the project. Time should normally be shown in terms of person-months and/or a percent of full-time effort. Show breakdown between summer and regular academic year for faculty.

    9-Month Appointment Example ($45,000 annual base, 9-month faculty appointment; proposal is for 15% effort)

    $45,000 x 15% project effort = $6,750 project salary request

    Person months is calculated by multiplying the percent effort proposed by the individual’s University appointment. Using the above example: 15% project effort x 9-month faculty appointment = 1.35 academic person months.

    • No employee may be scheduled for activities in excess of 100% of effort in any given month.
    • Students, including Graduate Students, may work no more than 20 hours a week when school is in session and 40 hours when school is out.
    • Sponsored activities may not result in any employees receiving compensation at a rate in excess of their authorized salary or academic rate. For multi-year projects, the budget should take into consideration any possible salary increases. When allowed by the sponsor, the UNCG standard is to include a 3% annual increase.
    • For NSF effort reporting purposes, UNCG defines year as fiscal period beginning July 1st and ending June 30th.

    Fringe benefits include the cost of the University and State retirement programs, health insurance, group life insurance, social security, disability insurance, workmen’s compensation, and unemployment compensation.

    • Fringe benefits are a direct cost to a sponsored project, are clearly related to the salaries and wages to be paid, and are shown as a separate entry in the budget. Fringe benefit costs have been calculated based on historical data. The actual costs for fringe benefits are charged (billed) to the sponsored project at the time the costs are incurred. The amount charged is based on salary, selected benefit package, and other variables applicable to the individual employee.
    • UNCG’s fringe benefit rates are reviewed on an annual basis and adjustments to the rate will be made based on the claims incurred in past fiscal years. Changes in fringe rates typically occur between June and August. Additional information and guidance can be found Appendix 2 of the Contracts & Grants Policies and Procedures.
    Fringe BenefitFY26 Fringe Benefit Composite Rate
    (Effective 7/1/2025)
    EHRA Faculty/Staff, Postdoc (>0.75 FTE) Composite Fringe42%
    SHRA Faculty/Staff (>0.75 FTE) Composite Fringe47%
    Students (enrolled/academic year)0.3%
    Students (non-enrolled/summer) and Temporary Employees8.0%

    The above composite fringe rates should be considered the default unless a sponsor specifically requests a breakdown of the fringe benefits calculation. In those cases, the following breakdown applies:

    Fringe Benefit BreakdownPreliminary FY26 Fringe Benefit Rates (Effective 7/1/2025)
    FICA7.65%
    Optional Retirement*14.24%
    State Retirement*24.67%
    LEO Retire*29.67%
    Health Insurance$8,500/year
    (flat rate charge, not %)
    EPA (EHRA) & SPA (SHRA) Fringe Reserve*1.3%
    Students and Temporary Employees*0.0%
    Temp/Student (non-enrolled)7.65% (FICA)

    *fringe rates typically updated at start of new fiscal year (7/1)
    +fringe rates typically updated at calendar year (1/1)

    “Equipment” means an article of nonexpendable, tangible personal property having a useful life of more than one year and an acquisition cost of $10,000 or more per acquisition.

    Capital equipment costs are excluded from indirect cost calculations.

    Components used to fabricate an item of capital equipment may be considered as capital equipment for budgeting purposes and should be identified for inventory purposes.

    Travel costs are usually budgeted according to domestic and foreign travel. For current travel policies and rates, refer to the current UNCG policies found in the UNCG Travel Manual: UNCG Finance Policies and Procedures page

    If budgeting with estimates, consider adding this statement to the budget narrative: For proposal purposes, travel has been estimated as above, however we will abide by NC Office of State Budget and Management (OSBM) policy and rates for reimbursement of all travel costs.

    Travel should be treated as a direct cost of the grant or contract where such travel will provide direct scientific benefit to the program and is within specific sponsor restrictions.

    Domestic travel is considered travel within the United States and Canada (sponsor may have additional destinations they consider domestic, however, in which case, defer to sponsor guidelines).

    In the budget narrative, break out costs: lodging, airfare, per diem, ground transportation, registration. State number of travelers for each trip, length of trip, and destination (if known). A table may be used.

    For foreign travel, consider budgeting in reference to US department of state rates. Consider adding this statement to the budget narrative: The total funds requested are calculated according to the U.S. Department of State’s Foreign Per Diem Rates and the breakdown is shown below.

    These are items, costing less than $10,000, which are directly related to the objectives of the project. Not to include office supplies or any other general purposes supplies/equipment.

    Consider the cost of biostatistics; cost of animals; additional data storage hardware, etc.

    Normally, a research project will consume expendable supplies such as laboratory items, teaching aids, computer software, and office supplies. A reasonable amount should be budgeted for these items.

    Includes costs associated with the publication and dissemination of research results.

    • Consider both page charges and reprint costs
    • Budget the anticipated cost of publishing the results of the research, keeping in mind that page charges may vary from journal to journal.

    Consultants are individuals outside the university, whose expertise and skills will add value to the project. UNCG faculty or other institutional staff should not be listed as paid consultants.

    • Normally, consultants are paid a consulting fee (based on a daily rate) plus travel expenses. Many Sponsors do not permit payments to consultants and some restrict or limit such payments. If in doubt as to the allowability of consultants or rates paid to consultants, refer to the Sponsor’s program guidelines or contact the OSP.
    • Consultants are never listed in the Salaries & Wages section of a proposal’s budget. Consultant costs plus any associated travel should appear in the separate Consultant category of the budget.
    • Whenever possible, identify the proposed consultant by name, indicate the number of days of work, daily rate, and role/description of work in the budget justification.
    • To determine whether it’s most appropriate to hire someone as a consultant or to bring them on as an employee, review the UNCG Independent Contractor Checklist.
    • Consider, as appropriate, items such as: animal care per diems; human subject incentive payments; costs for copying, long-distance telephone calls, postage specific to the proposed work.
    • In-state and out-of-state tuition and fees charged to regularly enrolled students should be included here. With the exception of tuition requested as part of a Training Grant, tuition costs are excluded from indirect cost calculations. Charges to this cost category are often subject to specific program restrictions and reference should be made to sponsor guidelines to determine allowability of charges.
    • Services and Service Centers: within the university are various centers from which a variety of services may be purchased to support research activities; the services have set fees/fee schedules which aid in the estimate of budget costing. Some examples include: Use of Biology Microsope; Psychology Clinic; Speech and Hearing Clinic, etc.

    F&A Costs

    Facilities & administrative costs (F&A, “overhead,” “indirect”) are incurred for expenses that cannot be identified readily and specifically with a particular sponsored project. The cost of building operations and maintenance, equipment upkeep, general and departmental administrative expenses, sponsored projects’ administration, and library expenses are usually considered indirect costs. These costs are essential to the support of sponsored program activities. Facilities & administrative costs are split post-award by 80% going to the university to support research, 10% to the principal investigator, and 10% to the home department(s) or unit(s) identified.

    F&A Guidelines

    UNCG’s F&A rates are based on a federally negotiated agreement that is unique to UNCG. One important element of federal guidelines is that we apply our negotiated F&A rates similarly across all sources of funding. To remain in compliance with federal policy, our federally negotiated rates must be used in all sponsored agreements unless the sponsor has an explicit policy regarding indirect costs that dictates another rate be used by all proposal applicants.

    Calculating F&A Costs

    UNCG’s federally negotiated on-campus research F&A rate is 47% of Modified Total Direct Costs (MTDC). To calculate the F&A costs for a project:

    1. Calculate the Total Direct Costs (TDC) which is simply the sum of all direct costs (salaries, benefits, supplies, equipment, etc.).
    2. Calculate the base against which the F&A rate will be multiplied by subtracting exempt items (e.g., capital equipment, graduate student tuition and required fees, and subcontract/subrecipient agreement costs in excess of the first $25,000 of each subcontract/subrecipient agreement over the life of the subcontract/subrecipient agreement) from TDC. This will give the MTDC.
    3. Apply the F&A rate against the MTDC base to calculate the F&A costs for the project.
    4. Add the TDC to the F&A to calculate the Total Project Costs.

    Pre- and Post-submission requests

    Pre-award Budget Revisions

    Once a proposal has been submitted, the sponsor may decide to fund the project but at a reduced level of funding. If this is the case, the sponsor will typically notify UNCG or the PD/PI regarding the requested budget revision. The sponsor request may include a total project amount, due date for the revision, and an explanation of how the budget revision should be submitted and the required materials. This will vary by sponsor. When a budget revision is requested prior to award, a revised internal budget and budget justification must be submitted to OSP for review. OSP will work closely with the PI/PD to ensure that the revised budget is in compliance with both the sponsor request and, where applicable, with University policy. Unless the revision involves additional cost-sharing, or significantly affects the proposed F&A calculations, the revised budget materials do not need to go through the same approval channels as the original proposal (OSP can assist with making the determination). Once finalized, the revised budget, budget justification, and a pdf copy of the budget revision request should be uploaded to the original Cayuse proposal submission file for internal tracking purposes. As a final step, OSP will review all budget materials, ensuring the revision is in the proper format, and will work directly with the sponsor to submit.

    NIH Just-in-Time Requests

    A Just-in-Time Request for information is normally sent to PIs who have applied for NIH funding and are in the late-stages of the review process. Information usually requested includes: updated Other Support documents, IRB and IACUC certifications, and often, revised budgets. More information can be found on the NIH site.

    Post-award Budget Revisions

    Often a sponsor will recommend funding but at a reduced level. In this instance, before an award can be issued, a revised budget must be submitted to the sponsor. Please work with your Grants Specialist in the Office of Contracts and Grants to develop your revised budget. OSP is responsible for the final review, approval and submission of all post-award budget requests.

    NIH Post-Submission Application Materials
    1. News of promotions and positive tenure decisions.
    2. News of promotions and professional achievements for trainees and faculty members on training grant applications.
    3. Revised budget page(s) (e.g., change in budget request due to new funding or institutional acquisition of equipment).
    4. Biographical sketches (e.g., change in senior/key personnel due to the hiring, replacement, or loss of an investigator).
    5. Letters of support or collaboration resulting from a change in senior/key personnel due to the hiring, replacement, or loss of an investigator.
    6. Adjustments resulting from natural disasters (e.g., loss of an animal colony).
    7. Adjustments resulting from change of institution (e.g., PD/PI moves to another university).
    8. News of an article accepted for publication (a copy of the article should not be sent).

    Data management policies

    A Data Management Plan (DMP) is a formal document outlining how data will be managed during and after a research project. The goal of a DMP is to consider the man aspects of data management, metadata generation, data preservation, and analysis before the project begins with the goal of data being well-managed in the present and prepared for preservation in the future.

    Elements of a DMP

    Funding agencies (i.e. NSF and NIH) have established specific criteria for what must be included in a DMP. You should review specific guidelines for data management planning from the funding agency you are working with. Elements of your DMP may be reused in your protocols and in the Institutional Review Board (IRB) and methodology descriptions.

    Writing a DMP

    The DMPTool is a web-based platform offering templates and guidance to help you create a comprehensive Data Management Plan (link to DMP General tab). Using DMPTool, researchers can access a template, example answers, and guiding resources to successfully write a data management plan for any research project or grant. The tool includes many templates for federal and private funders including NIH, NSF, Department of Defense, Department of Energy, and National Oceanic and Atmospheric Administration.

    1. Go to DMPTool
    2. Enter your UNCG email address in the “Sign in / Sign up” box and click “Continue”
    3. You should receive a prompt that “Your address is associated with: The University of North Carolina Greensboro (uncg.edu)”
    4. Click “Sign in with Institution (SSO)”
    5. Enter your UNCG credentials when prompted and click “Sign In”

    Once logged in, you may create DMPs for your project using a template for your funding agency.

    Useful Articles

    Example DMPs

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