Principal Investigator (PI) Responsibilities
As with all proposal cost estimates, it’s the principal investigator’s responsibility to make sure that only allowable and allocable costs are incurred. The following high-level information necessary on NIH Modular Grant Applications must be submitted for internal purposes:
- Tuition Costs
- Equipment Acquisition Costs
- The value of each subaward in excess of $25,000
- Rental Costs
- Renovation Costs
- All Other Direct Costs (e.g., salaries, fringes, animal-care costs, supplies) 
- Total Direct Costs 
-  Same as Modified Total Direct Costs
-  Total Direct Costs must add to a precise multiple of $25,000. Adjust the amount for Other Direct Costs upward to accommodate this NIH requirement.
The following reasons are just part of why it’s important to submit the information discussed above:
- Cost Accounting Standards (CAS) requires that an institution consistently estimates, accumulates and reports costs. The NIH Modular Grants process — absent an internal budget — would violate this federal regulation.
- The Department of Health and Human Services requires that indirect costs (aka facilities and administrative F&A costs) be calculated in accordance with our Federal Rate Agreement. The NIH Modular Grants process — absent the internal information described above — would violate this requirement.
- The NC State accounting system must track, at a minimum, direct versus indirect expenditures in accordance with CAS. The PI or unit has the option to provide a detailed budget to Contracts and Grants via SPARCS for loading into the accounting system. This option is available to allow the PI or unit to better monitor a project’s fiscal matters but will not restrict transactions to the line items outlined in the optional detailed budget — except to the extent budget adjustments violate basic principles outlined in Uniform Guidance (UG).