Line-Item Budget

(Reference: DOST Administrative Order No. 005 series of 2013 Amending Administrative Order Nos. 006 Series of 2004 and 004 Series of 2008, Guidelines for the Grants-In-Aid Funds of the Department of Science and Technology and Its Agencies)

The Line-Item Budget is the detailed breakdown of a research project’s expenses to be funded by the study sponsor. It should contain all the direct and indirect costs of all activities of the research project.  All researches are highly encouraged to have a LIB prepared before the start of the study. In certain cases, the LIB is a required section of the protocol, such as for DOST-funded researches.

Below is a list of common expense items usually encountered in health research:

  1. Direct Cost
    1. Personnel Services
      • Salary of full time project employees
      • Honoraria of investigators and consultants
    2. Maintenance and Other Operating Expenses
      • Representation Expenses
        1. Meals for meetings, workshops, conferences and other official functions related to the project
        2. Meals for field work
      • Local Travel Expenses
        1. Movement of persons locally
        2. Land/air/boat transportation
        3. Accommodation
        4. Travel insurance
        5. Site visit expenses
      • Foreign Travel Expenses
        1. Land/air/boat transportation
        2. Accommodation
        3. Travel insurance
      • Subject Allowance/Remuneration
        1. Transportation allowance
        2. Meal allowance
        3. Other expenses (e.g. accommodation of participants residing in distant provinces)
      • Communication Expenses
        1. Telephone, telegraph, fax transmissions
        2. Internet expenses
        3. Call and text expenses (prepaid cards)
      • Repair and Maintenance
        1. Repair and maintenance of office equipment, furniture and fixtures, machinery and equipment, IT equipment and software, building, office and laboratory facilities
        2. Preventive maintenance agreement
      • Transportation and Delivery
        1. Commercial transport of mail
        2. Hauling of equipment and/or materials
        3. Courier services
      • Supplies and Materials (consumable)
        1. Office supplies
        2. Laboratory supplies
        3. Animals for testing
      • Utilities
        1. Water
        2. Electricity
        3. Gas for illumination
        4. Cooking gas expenses (in connection with the project)
      • Rental
        1. Facilities
        2. Equipment
        3. Vehicles
      • Training Expenses
        1. Local and foreign training
        2. GCP training
        3. Phlebotomy
      • Printing and Binding Expenses
        1. Reproduction (photocopying)
        2. Printing of documents
        3. Tarpaulins
        4. Posters
        5. Binding of documents
      • Professional Services
        1. Legal, auditing, consultancy, environment/sanitary, general, janitorial, security
        2. Other professional services (PGH lab tests, services of the PGH Pharmacy for procurement of medicines)
        3. Option to include the services of research assistants here instead of in Personnel Services
      • Taxes, Insurance Premiums and Other Fees
        1. Fidelity bond premiums (bond payment for cash advance)
        2. Taxes, duties and licenses
        3. Insurance expenses of equipment acquired under the project
    3. Equipment/Capital Outlay
      • All equipment necessary for the implementation and the management of the research (E.g. computers, printers, bioref, biosafety cabinets)
      • Include warranty for replacement, service and parts, delivery/shipping fees, duties and taxes in the budget
      • Expected service life more than one year
  2. Indirect Cost
    1. Refers to overhead expenses incurred by the implementing or monitoring agency in managing, evaluation and monitoring of the program/project
    2. Includes the Administrative Overhead Cost (AOC) or Institutional Fees and Review Fees