NIH uses two types of budget formats: the detailed or R&R budget and the modular budget. The format required depends on the total direct costs and the Funding Opportunity Announcement’s instructions.
NIH uses a modular budget format for research applications requesting up to a total of $250,000 in direct costs per budget period. Modules are in increments of $25,000 and exclude consortium F&A costs. When determining how many modules to request, subtract any consortium F&A from the total direct costs for that period and then round to the nearest $25,000 increment. The modular budget justification should include the personnel justification and consortium justification. Additional justification should include explanations for any direct costs that were excluded from the direct cost category, such as equipment or tuition emission.
The R&R budget is used in the majority of applications. This format is used when direct costs (less consortium F&A) are greater than $250,000 per budget period. The detailed budget justification must include a justification for all items included in the budget.
For additional information please refer to your Funding Opportunity Announcement and the SF424 instruction guide.