Awarded budgets and rebudgets/CAS

The awarded budget should be evaluated upon award receipt and monitored throughout the entirety of the award lifecycle.

• Upon receiving the Notice of Award (NOA), the grant manager should evaluate the project budget to determine if it aligns with the budget plan from the awarded proposal.
• Evaluation of the project budget should also be routinely conducted throughout the award period by comparing the inception-to-date report to the awarded budget.
• If at any point modifications are needed or the budget does not align with the budget plan, a rebudget may be required.

When is a rebudget required?

Rebudgeting requirements depend upon the sponsor and the terms and conditions of the award. Sponsor requirements for rebudgeting can be found in the award notice notes located in the SPS award module. If it is still unclear if a rebudget is needed after referring to the award notice, contact the appropriate central office:

• For awards or contracts in Campus Schools/Provost Area, contact the award or portfolio specialist in the Office of Research Support.
• For federal or foundation awards and contracts in the School of Medicine or School of Nursing, contact the portfolio specialist in the Office of Research Administration.

In some cases a rebudget may be needed due to internal requirements but is not required by the sponsor terms and conditions of the award. However, prior approval from the sponsor may be needed before proceeding with the rebudget.

Rebudgeting between cost elements (G/Ls) for internal management

Occasionally internal rebudgeting of award funds is needed to balance GL accounts outside of what is required by the sponsor or in accordance with department/unit guidance. While this is a common practice for some Schools and Departments, it is often not necessary for institutional compliance. Contact the appropriate central office award specialist for questions or concerns about internal rebudgeting.

Sponsor approval and the rebudgeting process

Once it has been determined that a rebudget is needed, investigators and grant managers should coordinate with the appropriate central office to obtain sponsor approval or make the determination that sponsor approval is not needed.

Campus Schools/Provost Area

• A draft justification for the rebudget should be sent to the Office of Research Support (ORS). This draft should include:
  • The award number
  • What is being rebudgeted
  • How it impacts the scope of work
  • Why the rebudget is necessary for the project
• ORS may request additional information, depending on the sponsor. Once the rebudget justification is finalized, it will be communicated to the sponsor by ORS.

School of Medicine or School of Nursing

• Budget modification requests are submitted by the grant manager through myRESEARCHhome. Within the “Submit a request” function, select MNMC Admin Action, then select Prior approval request.
• Once the rebudget justification is finalized, it will be communicated to the sponsor by the Office of Research Administration (ORA).

After sponsor approval has been obtained, or determined that it is not needed, a Rebudgeting/CAS form should be completed in Duke@Work. 

Cost Accounting Standards (CAS)

Duke University is required to comply with the Cost Accounting Standards (CAS) set forth in the Office of Management and Budget (OMB) Uniform Guidance regarding not charging costs that are normally considered Facilities & Administrative costs to a federally sponsored project as direct costs, unless the expenditure meets the applicable regulatory guidance.

• Summary Of Processing Cost Accounting Standard (CAS) Expenditures
• Policy for CAS applies to all federally-funded sponsored projects

Access CAS tools, guidance, and training in the Related Resources section of this page.