- Detailed - Should clearly reflect costs to complete the scope of work
- Line Item Budgets https://ors.duke.edu/line-item-budget
- Justified - Budget Justification https://ors.duke.edu/budget-justification
- Include indirect costs (if allowed) in justification
- Copy of rate agreement, or indirect cost policy
- Subrecipients Without a Formally Negotiated Rate https://finance.duke.edu/research/forms-resources/ug/UG4-Subrecipient.pdf
- UG Section 200.414 advises that subrecipients may elect to charge a de minimis rate of 10% of modified total direct costs (MTDC) which may be used indefinitely.
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Please note that certain federal agencies have limited the international rate to 8%; be sure to check agency -specific guidance for additional information. In developing budgets with subrecipients that do not have a federally negotiated F&A rate, Duke University strongly recommends that the de minimis rate should be discussed with the subrecipient prior to submission of the proposal, and that this rate should be incorporated into the Duke University budget and budget justification.
- Pay particular attention to F&A for foreign sites or small startup entities