Health Research Board

SECOND SCHEDULE

Policy on Reallocation of Grant Budgets 

1. Transfer of funds between direct cost categories must in no way impact on the agreed total budget for the award and the total budget cannot be re-costed.

2. No transfer of funds is allowed between the indirect and direct cost categories of a grant under any circumstances. 

3. No transfer of funds is allowed into or from the following budget headings without the advance written approval of the HRB.

(a) Salary or salary related costs (e.g. employers PRSI, pension contribution)

(b) Post-graduate registration fees (EU Membership level  Fees only)

4. Minor changes to the budget up to 10% are allowed between all other direct costs categories without the approval of the HRB.

5. For reallocation of funds between non-salary direct cost categories of greater than 10% per annum or where funds are being transferred to or from salary and post-graduate registration fee categories, the Host Institution must furnish a budget reallocation form requesting approval for the budget reallocation.

6. Where a budget reallocation form is being completed it must address the following:

(a) the nature of the proposed budget reallocation(s) and the grant involved in the change request

(b) justification for the proposed budget reallocation(s)

(c) seek to assure the HRB that there will be no significant changes to the agreed work programme(s) or staffing arrangements.

7. Where a change is approved, the HRB will issue written confirmation to the Host Institution.

8. If a change is refused, the HRB may consider withdrawing its support or terminating the Grant.

Glossary of Terms

Direct costs: These are costs directly incurred by the Host Institution as part of the research e.g. consumables, research staff salaries, post-graduate registration fees (EU level only), training, travel

Indirect costs: These are overhead costs incurred by the Host Institution to facilitate the research project/ programme e.g. light and heat, payroll.