Line-Item Budget

The Line-Item Budget (LIB) 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 an 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:

Direct Cost

1.Personnel Services

Salary of full time project employees

Honoraria of investigators and consultants

Prescribed Salary Rates for DOST Grants-in-Aids (GIA) Personnel

Revised Implementing Guidelines on the Grant of Honoraria to Personnel

How to process Payment of Staff

2.Maintenance and Other Operating Expenses (MOOE)

Representation Expenses

  • Meals for meetings, workshops, conferences and other official functions related to the project
  • Meals for field work

Local Travel Expenses

  • Movement of persons locally
  • Land/air/boat transportation
  • Accommodation
  • Travel insurance

Foreign Travel Expenses

  • Land/air/boat
  • Accommodation
  • Travel insurance

Subject Allowance/Renumeration

  • Transportation allowance
  • Meal allowance
  • Other expenses (eg. accommodation of participants residing in distant provinces

Communication Expenses

  • Telephone, telegraph, fax transmissions
  • Internet expenses
  • Call & text expenses (prepaid cards)

Repair and Maintenance

  • Repair & maintenance of office, equipment, furniture & fixtures, machinery & equipment, IT equipment & software, building, office & laboratory facilities
  • Preventive maintenance agreement

Transportation and Delivery Expenses

  • Commercial transport of mail
  • Hauling of equipment and/or materials
  • Courier services

Supplies and Materials (consumable)

  • Office supplies
  • Laboratory supplies
  • Animals for testing

Utilities

  • Water
  • Electricity
  • Gas for illumination
  • Cooking gas expenses (in connection with the project)

Rental

  • Facilities
  • Equipment
  • Vehicles

Training Expenses

  • Local & foreign training
  • GCP training
  • Phlebotomy, etc.

Printing and Binding Expenses

  • Reproduction (photocopying)
  • Printing of documents
  • Tarpaulins
  • Posters
  • Binding of documents

Professional Services

  • Legal, auditing, consultancy, environment/sanitary, general, janitorial, security
  • Other professional services (PGH lab tests, services of the PGH Pharmacy for procurement of medicines)
  • Option to include the services of research assistants here instead of in Personnel Services

Taxes, Insurance Premiums and Other Fees

  • Fidelity bond premiums (bond payment for cash advance)
  • Taxes, duties and licenses
  • Insurance expenses of equipment acquired under the project

How to Report Expenses

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

Government Procurement Process

Indirect Cost

  • Refers to overhead expenses incurred by the implementing or monitoring agency in managing, evaluation and monitoring of the program/project
  • Includes the Administrative Overhead Cost (AOC) or Institutional Fees and Review Fees

Reference:

Resources:

Line-Item budget template

Downloadable Forms