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May we re-budget internally?

1. Does the award fall under expanded authorities? Does the award refer to A-110, or contain language providing expanded authority or OMB Circular deviations?

2. What actions still require sponsor approval? Check for dollar limitations, special restrictions on equipment, and other sponsor-retained reviews.

Allowability of expenditure

1. Is the expense generally allowable? Are the categories involved generally restricted categories. Examples of categories to be rebudgeted with caution include general-purpose equipment, foreign travel, subcontracts or consultants, participant or trainee support.

2. Were the categories being re-budgeted included in the budget as awarded? If initially awarded, and only decreasing or increasing it might be allowable; if the category doesn’t exist at all and is a so-called restricted category, it most likely will require sponsor approval.

Change of scope or effort

1. Will the reallocation cause a change/reduction in PI’s level of effort (or that of other key personnel)?

2. Does the change constitute a change in scope, method or procedures?

Any other changes?

1. Does the cumulative effect of this and previous re-budgeting require sponsor approval?

2. Is there an effect on indirect costs?

3. Is any cost sharing affected?

4. Is the request consistent with UMass and CAS policy? Does it represent an effective utilization of resources?

Re-budgeting thresholds

The following thresholds indicate by percentage how much may be re-budgeted internally by the University without going back to the sponsor.

1. National Science Foundation (NSF) – generally, no threshold.

2. U.S. Dept. of Defense grants - >10% cumulative on awards 100K or greater

3. U.S. Dept. of Energy grants - >10% cumulative on awards $100K or greater

4. U.S. Dept. of Commerce grants - >10% cumulative on awards $100K or greater

5. National Institutes of Health (NIH) grants – take 25% of total budget less carryforward, then re-budgeting for any line item, may not exceed this figure (for grants awarded prior to 10/1/98, for grants awarded after 10/1/98 see NIH Grants Policy Statement.

6. National Aeronautics and Space Administration (NASA) - >10% cumulative on awards 100K or greater

g. U.S. Dept. of Agriculture (CSREES) - >10% of federal funds awarded for current budget period

The re-budget request

1. The request should be addressed to the Accountant responsible for your account and be from the Principal Investigator.

2. Briefly explain from which object code you wish to re-budget from and explain why there are excess funds in this category. For instance, if you are re-budgeting from a personnel line item, please explain why the funds are available and if a researcher is not being hired, how that would affect the research on your grant.

3. Briefly explain to which object code you wish to re-budget to and what you wish to purchase. Explain how the item(s) to be purchased will further the research on your award. Explain briefly why the items now being purchased were not included in the original grant application. If you wish to hire additional personnel, please specify their role in the research and the outcome that will result from their hiring.

4. If equipment is being purchased, please include overhead in the re-budget request. Remember equipment purchases are not subject to overhead, so requests for equipment purchase will include funds being shifted from overhead to equipment.

5. If you are re-budgeting from equipment to another line item or object code, additional overhead will need to be re-budgeted also.

6. In your re-budgeting application, always tie in the proposed re-budgeted request to the research outlined in your award application. Explain how the purchase or shifting of funds will further the research on your award.

Controller's Office
Room 405 Goodell Building
University of Massachusetts Amherst
Tel:  (413) 545-0806
Fax: (413) 545-4233

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Last Updated: 12/16/11