NIH budget justification guidelines

Modular budget justifications should include the following:

• Personnel Justification - The name, role, effort level in person-months devoted to the project (as well as VA appointment if applicable) should be provided for every individual listed on the project. While detail of salary level and fringe benefit rate is not to be included, it is important to still consider the NIH salary cap as part of the modular calculation.
• Consortium Justification - When working with a subrecipient site, it is important to include the subrecipient's budget justification on a modular application. The subrecipient should provide the prime organization with their modular budget and corresponding justification. Please ensure the subrecipient has included the total costs with a break down between direct costs and F&A costs rounded to the nearest $1,000. The same personnel description details should be adhered to as the personnel justification above.
• Additional Narrative Justification: If there is any variance in modules over the years of the performance period, the narrative justification will become mandatory. This section would also include direct costs that are excluded from indirect (F&A) costs (e.g., tuition remission, patient care). Foreign activity or any off-site F&A towards the scope of work would also need to be included.  

Detailed budget justifications should include the following:

• Narrative explanation for each item for each year matching amounts indicated on the budget
• Personnel should indicate role, effort level (if Key individual effort level is required), salary caps, and fringe benefits