A detailed budget identifying all proposed costs necessary to conduct the project/research must be prepared in compliance with the sponsor’s guidelines, applicable cost principles, and UNLV policies.

A budget justification is one of the most important sections of the proposal. A budget justification identifies the need for the requested funds and how the costs were estimated. For instance, while the need for a particular piece of equipment may be implied in the project description, the budget justification provides explicit justification for the item and allows a nontechnical reviewer to understand the necessity for the equipment. All budget line items should be similarly justified in the budget justification. Typical budget categories include:

• Salaries
• Fringe benefits
• Equipment
• Participant support costs
• Materials and supplies
• Travel
• Consultants
• Sub-award recipients
• Other direct costs (human subjects incentives, tuition, services)
• Facilities and administrative (F&A) costs