There are currently two templates for budget justifications. One follows the SF-424A cost categories, and the other follows the NSF cost categories. These will assist you or your PIs in writing the justification.
OSP requires budget justifications be included:
Budget justifications must be included regardless of agency/sponsor requirements. If for some reason a justification wasn't written in the past for a multi-year project, the OSP will require one when the newest phase comes to us for review.
There are many reasons why a justification of expenses is necessary. A consistent approach is being applied to all sponsored projects at UAF to assure compliance on many levels. If and when UAF is audited, the federal government makes it the university's responsibility to fully justify all budgets. In addition, a justification is a small bit of information that goes a long way in protecting the budget. It demonstrates thorough budget preparation and project planning. Items that are justified are less likely to be cut out of the budget by the sponsor. It is one of OSP's main functions to review these budgets and to be able to match the items requested in the budget lines to the project description to ensure forethought, necessity, consistency, and compliance of all items listed. Budget justifications serve as a compliance safeguard.
Finally, budget justification sections make post-award determination on allowable and allocable costs quick and simple. The post-award technician doesn’t have to research the entire proposal, whether attached or included by reference in the award document, to verify costs. |
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