The fringe benefit rates used in this proposal were the current rates as we went to press. These rates are subject to change and are used only to estimate fringe benefit costs. Actual benefit rates will be charged at the time the expenditures are made . Anything else would come under t he category of Materials and Supplies and be subject to indi rect costs. Be sure to check the guidelines of the sponsor.
Some agencies have more strict rules.
Graduate tuition is not subject to indirect cost charges. The graduate tuition rates used in this budget were the current rates as we went to press. Actual tuition rates will be charged at the time the expenditures are made. A separate itemized budget for the subcontract should be provided as part of the budget explanation pages in the proposal. The indirect cost rates used in this sample budget were current as we went to press.