Rebudgeting Terms by Sponsor

This terms page is currently under construction.

Additional information is available at:
http://osp.mit.edu/grant-and-contract-administration/managing-projects/monitoring-project-budgets

MIT Standard Terms (apply unless Sponsor specifies otherwise)

  • Sponsored funds may be rebudgeted between allowable cost categories as necessary to meet the requirements of the project.

Air Force Office of Scientific Research (AFOSR)

  • All deviations from the approved budget are required to be reported to the Agency.
  • Funds for participant support may not be rebudgeted without prior approval.
  • Changes in Cost sharing require prior approval.
  • Carry Forward
    • Carryforward does not require prior approval.

Army Research Office (ARO) and Army Research Laboratory (ARL)

  • All deviations from the approved budget are required to be reported to the Agency.
  • Funds for participant support may not be rebudgeted without prior approval.
  • Changes in Cost sharing require prior approval.
  • Carry Forward
    • Carryforward does not require prior approval.

Defense Advanced Research Projects Agency (DARPA)

  • Under Construction

Department of Energy (DOE) – Office of Science

  • All deviations from the approved budget are required to be reported to the Agency.
  • Funds for participant support may not be rebudgeted without prior approval.
  • Changes in Cost sharing require prior approval.
  • Anticipated changes in a future year’s budget greater than 25% of that budget must be described with a completed revised budget form in the annual report.
  • Anticipated carryforward must be described in annual progress reports, and justified if anticipated to be 10% or more of the annual budget.

National Aeronautics and  Space Administration (NASA)

  • Subject to Uniform Guidance without further restriction.
  • All other rebudgeting between otherwise reasonable, allocable, and allowable costs is allowed, unless it represents a change in scope.

National Endowment for the Humanities (NEH)

  • Under Construction

National Institutes of Health (NIH)

  • Prior approval is required for
    • reduction of PI effort by 25% or more,
    • transfer of funds budgeted for Participant support to other categories,
    • any adjustment to cost sharing commitments.
  • Participant Support Costs only allowable when identified in specific funding opportunity.
  • Under expanded authorities, NIH allows for automatic carry over unobligated balances. Certain award instruments, grant programs, and types of recipients are routinely excluded from the authority to automatically carry over unobligated balances. This includes centers (P50, P60, P30, and others); cooperative agreements (U); Kirschstein-NRSA institutional research training grants (T).
  • See NIH Grants Policy Statement Section 7.9 ("Allowability of Costs/Activities" for additional detail.
  • Rebudgeting is usually allowable between otherwise reasonable, allocable, and allowable costs is allowed, unless it represents a change in scope or is prohibited in the notice of award.

National Oceanic and Atmospheric Administration (NOAA)

  • Prior approval is required for
    • transfer of funds budgeted for Participant support to other categories
    • any adjustment to cost sharing commitments
    • transfer of funds between categories in access of 10% of the total award
    • transfer between direct and indirect cost categories
  • All other rebudgeting between otherwise reasonable, allocable, and allowable costs is allowed, unless it represents a change in scope.

National Science Foundation (NSF)

  • Prior approval is required for
    • reduction of PI effort by 25% or more
    • transfer of funds budgeted for Participant support to other categories
    • any adjustment to cost sharing commitments
  • All other rebudgeting between otherwise reasonable, allocable, and allowable costs is allowed, unless it represents a change in scope.

Office of Naval Research (ONR)

  • All deviations from the approved budget are required to be reported to the Agency.
  • Funds for participant support may not be rebudgeted without prior approval.
  • Changes in Cost sharing require prior approval.