Must detailed categorical budgets be developed at the time of application or award to comply with Consistency Standards contained in OMB Circular A-21?
No. OMB Circular A-21 does not proscribe the categories to be used in estimating, accumulating, or reporting costs by educational institutions. A categorical budget for purposes of the modular application is defined as a direct cost and a facilities and administration (indirect) cost. Costs are estimated (application), accumulated, and reported (Financial Status Report) on this basis. Thus, we have confirmed with the Office of Audit Resolution and Cost Policy, HHS, the Office of Grants Management, HHS, the Office of Inspector General, HHS, and the Office of Naval Research that no additional categorical detail is required to satisfy OMB Circular A-21 cost consistency standards. However, as stated in the question above, institutions may require detailed categorical budgets to meet internal institutional needs. Institutions are reminded that they must have a mechanism to accurately monitor and report institutional cost sharing. In addition, recipients are reminded that they must meet the
Related Questions
- Only part of my application was funded: a) the scope of my work was reduced; and/or b) the length of time for my award was cut. May I submit a new grant application for the unfunded aims?
- Must detailed categorical budgets be developed at the time of application or award to comply with Consistency Standards contained in OMB Circular A-21?
- Does the time of application affect the amount of award?
