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Budget Development

Budget Preparation

Each sponsor may require their own specific budget format in a proposal.

View sponsor-specific budget formats.

Proposal Budget Categories

The list linked below represents the major budget categories that could be included in your proposal budget. Please keep in mind this is provided for guidance only, and other categories may apply to your specific project. Use these as tools for working through the elements of your project including personnel and non-personnel costs necessary to conduct the project.

View proposal budget categories.

Cost Sharing

Cost sharing is the portion of the total project costs of a sponsored program that is not paid by the sponsoring organization. There are primarily two types of cost sharing that may occur on sponsored programs: mandatory cost sharing and voluntary committed 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 are classified consistent with National Association of College and University Business Officers (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
  • Auxiliary Enterprises

Relevant activity codes are listed in Cayuse.

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

Locations with On-Campus F&A

UT owns or leases several facilities beyond the primary Knoxville campuses. These facilities, while not on the main campuses, should be treated as on-campus locations. Accordingly, on-campus F&A rates should be charged when preparing budgets for sponsored programs using them.

Find more information about F&A costs.