When preparing the budget for research grant applications or negotiating a budget for contract research, it is important to consider both the direct costs and indirect costs (overheads) associated with the proposed program of research.

 

Direct costs are those costs that are directly related to the research work being undertaken. These costs usually include salaries (and salary on-costs), the cost of laboratory consumables, travel, purchase of equipment and maintenance.

 

Indirect costs, while not required in order to directly fund the program of research, are real costs incurred by the University, through the provision of services and facilities in support of research. These could include, but are not limited to: the provision and maintenance of laboratory space and the associated utilities (water, electricity, gas etc.), administrative support, and access to library facilities (including journals). Where these indirect costs or overheads are not able to be recovered through the funding provided by the grantor, the program of research is then being subsidised by the University.

 

Research budgets should be calculated following a comprehensive assessment of the direct and indirect costs associated with the program of research undertaken at the University, relevant University Policy and the conditions of funding likely to be applied by the agency providing the funds.

 

Resources to assist in the preparation of research project budgets are available on the following Budget Preparation and Indirect Cost Recovery at UQ web pages, and as direct links from the Research Budgets page.

 

Next: Budget Preparation