How are the budget line items defined?
• Personnel costs All costs associated with personnel on the grant and to be paid by the grant (salaries and wages, and fringe benefits). Justification for Personnel Costs. Since personnel costs is a separate line item, it should be any personnel costs not associated with either of the two aforementioned categories and is not required. • Salaries and wages Standard payment for services rendered. The salaries of the PI’s, Co-PI’s and key personnel on the project. Percent effort must be provided for the PI, CoPI, and all key personnel even if they are not being compensated. Percent effort for each should be included in the Salaries and Wages section under Budget Justification. If a collaborating investigator is considered key personnel, they should be included in the personnel costs and the associated budget justification. • Fringe benefits various non-wage compensations provided to employees in addition to their normal wages and salaries. Fringe benefits can include but are not limited
