revfactory Budget Standard Checker — Government R&D Budget Compliance Verification
A skill that enhances budget compliance verification for the budget-planner and submission-reviewer.
Target Agents
- budget-planner — Ensures budget complies with government standards
- submission-reviewer — Validates budget appropriateness
Cost Category Standards
Personnel Costs
Rules:
- Based on government published researcher salary tables
- Effort rate must be realistic (typically 50-100%)
- Project lead typically 30-50% effort
- Cannot exceed actual salary
- Include benefits and insurance in calculation
Verification:
- [ ] Salary grade matches researcher qualifications
- [ ] Effort percentage is reasonable for role
- [ ] Total does not exceed published caps
- [ ] Existing employees vs. new hires clearly distinguished
Equipment
Rules:
- Must be directly necessary for the research
- Cannot be general-purpose office equipment
- Must specify exact model and justification
- Equipment over threshold requires multiple quotes
- Depreciation vs. purchase criteria
Verification:
- [ ] Each item justified by technical plan
- [ ] Not available through shared facilities
- [ ] Cost is market-rate (provide quotes)
- [ ] Lifespan exceeds project period considerations
Materials and Supplies
Rules:
- Direct materials for R&D only
- Consumables, components, software licenses
- Must be itemized with unit costs
- Bulk purchases require justification
Verification:
- [ ] Each item linked to specific R&D activity
- [ ] Unit costs are reasonable
- [ ] Quantities match technical plan
Outsourcing/Subcontracting
Rules:
- Outsourcing typically capped (often 30-50% of total)
- Must justify why in-house is not feasible
- Subcontractor qualifications must be documented
- Cannot outsource core research activities
Verification:
- [ ] Within outsourcing cap
- [ ] Technical justification provided
- [ ] Contractor selection criteria documented
- [ ] Deliverables clearly defined
Travel
Rules:
- Must be directly related to research
- Domestic vs. international guidelines
- Per diem rates follow government standards
- Conference attendance justification required
Verification:
- [ ] Each trip linked to project activity
- [ ] Rates follow government per diem
- [ ] International travel additionally justified
Indirect Costs (Overhead)
Rules:
- Rate varies by institution type
- Applied to specific cost base (varies by program)
- University vs. company vs. research institute rates differ
Verification:
- [ ] Correct rate applied for institution type
- [ ] Correct cost base used
- [ ] Total does not exceed program ceiling
Budget Proportion Guidelines
Typical healthy distribution:
- Personnel: 40-60%
- Equipment: 10-20%
- Materials: 5-15%
- Outsourcing: 10-30%
- Travel: 3-5%
- Overhead: per regulation
Red flags:
- Personnel > 70% (may indicate lack of R&D activity)
- Equipment > 40% (may indicate equipment shopping)
- Outsourcing > 50% (core research should be internal)
- Travel > 10% (not a research activity)
Compliance Checklist
[ ] All cost items justified by technical plan
[ ] Government salary standards applied for personnel
[ ] Equipment costs verified against market rates
[ ] Outsourcing within program caps
[ ] Indirect cost rate correct for institution type
[ ] Co-funding ratio meets requirements
[ ] Total within program funding ceiling
[ ] All required evidence documents identified