NIH requires modular format budgets for all applications with budgets up to $250,000 direct costs per budget period, unless otherwise stipulated in a program announcement.
The applicant requests funds in increments of $25,000 “modules.” Up to 10 modules ($250,000) may be requested for direct costs in each budget period of the project. The modules requested should represent a reasonable estimate of costs allowable, allocable, and appropriate for the proposed project. Some program announcements limit the number of modules allowed for that program.
Usually, the same number of modules should be requested in each budget period of the project. If the project has specific costs that will require a different number of modules in one or more project budget periods, the budget justification must explain why.
Estimate the budget: To determine the number of modules required to perform the project, prepare a line-item budget, then round to the nearest $25,000.
Subrecipients’ Facilities and Administration (F&A) costs: Under NIH policy, F&A included in subrecipients’ budgets should not be included in the calculations when determining whether the UMB budget adheres to the maximum allowable number of modules. The subrecipients’ F&A costs are separate from the rest of the project direct costs on the modular budget form.
Modular budgets and Kuali Research: Kuali Research automatically calculates the modules based on your detailed budget, including the accounting for F&A costs. Modular Budget Guide October 2019
Modular Budget Justifications
Just as modular budgets are summaries of the amount requested, modular budget justifications are similarly bare-boned. Budget categories allowed in modular budget justifications are personnel, consortium (subrecipients), and variation in the number of modules requested. No specific dollar amounts are to be quoted in the budget justification narrative. Do not provide justification for any other type of expense (supplies, travel, etc.). Equipment should only be justified if it is the reason you are requesting a different number of modules in one or more budget periods. Per NIH, applications that do not comply with the formatting guidelines may be rejected without review.