With rare exception, every proposal to an external sponsor requires some type of budget, displaying the intended use of funds sought. Click here for a typical budget format with cost categories often required by our largest sponsors.

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FAS Administrative Checklist

• For direct charging of clerical/administrative salaries to federal projects, include with Dean's Approval Form.
• This form must be completed and attached to any federally-sponsored research proposal that includes administrative or clerical salary expenses.

KSG Administrative Checklist - see Dean's approval

KSG Research Central web site online forms page, which includes a link to the Checklist for Direct Charging of Administrative Salaries to Federal Grants.

If your school or program is not listed above, please contact your Sponsored Research Office representative or assistant director for help: Contacts

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For International Projects deemed to be complex, high risk and/or in excess of the mandatory thresholds:

Please contact the University Committee on International Projects and Sites (UCIPS) with the following information: PI Name and TUB, brief description of the scope of work, period of performance, total budget and a list of the countries where the project will take place.

For staff or faculty involved in long-term projects outside the US, please visit the US Department of State website for information about allowances for expatriate staff located overseas. For information regarding maximum per diem allowances for foreign travel, visit the US Department of State, Foreign Per Diem Rates. The guidelines and allowances listed apply to federal grants, but can serve as a useful tool for non-federal overseas projects as well.

Budget Considerations
Below is a list of some things to consider when developing a budget for an overseas project:

For further information, contact the following:
Hiring and contracts:
Contact your local Human Resource office

Insurance and other benefits:
Contact your local Human Resource benefits officer

Tax implications:
Harvard University Financial Administration, Tax Operations - 495-7815
I.R.S. Tax Guide for U.S. Citizens and Resident Aliens Abroad

Setting up an overseas bank account:
Harvard University Financial Administration, Cash Management - 495-1647

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This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project.

The principles are designed to provide that the federal government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law. Agencies are not expected to place additional restrictions on individual items of cost. Provision for profit or other increment above cost is outside the scope of this Circular.

For more details on costs, please refer to OMB Circular A-21

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Direct costs on sponsored projects are those that can be directly associated with the project with a high degree of accuracy. Direct costs are essential to the project's fulfillment.

OMB A-21 provides guidance on direct costs deemed allocable and allowable on projects sponsored by the federal government.

Each of Harvard University's three segments (University Area, Medical School, and School of Public Health) has defined direct costs typically charged to sponsored projects in their disclosure statements. Please refer to these for specific guidance.

For the University Area

For the Medical School

For the School of Public Health

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