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Budget Forms

OSP offers various forms for proposal budget preparation.

Budget Preparation

Direct cost categories include Salaries, Fringe Benefits, Tuition and Fees, and Subawards. Indirect costs are Facilities and Administrative (F&A) costs.

View detailed cost categories.

Cost Sharing

Cost sharing is the portion of the total project costs of a sponsored project that is not paid by the sponsoring agency. There are primarily three types of cost sharing that may occur on sponsored projects: mandatory cost sharing, voluntary committed cost sharing, and voluntary uncommitted cost sharing. Matching is another common term used to describe cost sharing.

View cost sharing determination information and policies.

Determining Proposal Type and F&A

Proposals will be classified according to NACUBO definitions for the functional classifications of expenditures. These classifications are Instruction, Research, Public Service, Academic Support, Student Services, Institutional Support, Operation and Maintenance of a Plant, Scholarships and Fellowships, and Auxiliary Enterprises. These activity codes are listed in Cayuse.

View detailed information on each classification from the UT Office of Budget and Finance.

View F&A rates by proposal classification by clicking on this link to the Indirect Cost Agreement (dated 10/21/2014).

Locations with On-Campus F&A

UT owns or leases several facilities beyond the primary Knoxville campus. These facilities, while not on the main campus, should be treated as on-campus locations and charge on-campus F&A rates when preparing budgets for sponsored projects.

View the list of off-site with on-campus rates.