Determining the Sponsor Approved Budget (SAB)

At the time an award is made, a Sponsor may include an approved budget in the award, incorporate the proposed budget by reference, or provide a lump sum with no further breakdown of budgeted costs. Note that the SAB is considered to be only the amount obligated for spending by the Sponsor. OSP determines the SAB by consulting the award and proposal files as follows:

  1. If Sponsor’s awarding document includes any breakdown of the authorized total into expense types, OSP considers this to be the SAB, and this is the level of detail that OSP will maintain, even if it is less detailed than the proposal budget.
  2. If the detailed budget is not stated in the award, then OSP will determine which budget proposal represents the most recent submission to the Sponsor and use that as the basis of the SAB,
    1. For System-to-System (S2S) proposals, the S2S budget form will be used as the basis of the SAB when it matches the anticipated award amount.
    2. For non S2S proposals,
      1. if the department included a formatted budget as a proposal attachment, this will be used as the basis of the SAB.
      2. If the department did not include a formatted budget in the attachments, the “Budget Summary Report” printable from Kuali Coeus will be used as the basis of the SAB.
  3. If the SAB is a modular budget, (usually NIH,) these will be essentially indistinguishable from Summary Budgets, with direct and indirect costs as the only line items. Indirect costs will be entered as stated in the award document rather than calculated from the award total and applicable rate.
  4. The SAB will be entered as a single line “Budget  - To Be Determined” for child distributions unless otherwise directed by the DLC.
  5. SABs will not be maintained for consortium structures since the funding comes from multiple sources and no single, sponsor-approved budget exists.