Government Budget Development

Flow Chart Summary

PRE-AWARD COSTS

Pre-Award costs are rarely, if ever, approved since funding from agencies is never guaranteed.   However, in the event expenditures occur, it is imperative that approval is provided prior to any pre-award expenditures occurring.

The project start and end dates in the official award document establishes the period when contractual and financial commitments related to the operation of a project can be made.   Ordinarily, any financial expenditure or obligation made prior to the start date stated in the award document cannot be reimbursed from award funds from any pre-award expenditure.   If, there is any pre-award expenditure allowed, three things must be noted in writing:

• Approval must be written in the application guidelines,

• Approval by the sponsoring agency grants officer must be provided in writing,

• The Academic Vice President must approve [provided in writing] of any expenditure prior to its occurrence.

BUDGET FORMS

• NSF Budget in a Microsoft Word document

• NSF Budget in a Microsoft Excel document

• GGO General Budget

BUDGET CONSIDERATIONS

• Estimated Costs: Computers, Office space, and wiring/network installation

• Facilities and Administrative Cost (Indirect cost)

• Budget Categories / Considerations