Budgeting Transcription Costs in NIH & NSF Grant Proposals: A Step-by-Step Guide
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Transcription is an allowable direct cost for both NIH and NSF proposals; list it as Consultant/Vendor Services or Other Direct Costs (Line G.6 on the NSF budget). NSF - National Science Foundation
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NIH modular budgets (< $250 k/yr) don’t show line items, but you must mention transcription in the narrative justification. Grants.gov
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Detailed NIH budgets place transcription under “Other Expenses—Services,” with indirects (F&A) applied after the direct line total. Grants.gov
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As of Feb 10 2025, NIH requires new “standard language” in every budget justification—include it beforeyour cost breakdown. OSP | Office of Sponsored Programs
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Typical GoTranscript EDU rate = $1.25/minute; campus packs drop to $0.95—knowing your total recording hours lets you forecast within ±3 %.
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Tip: reviewers trim 10-20 % if the math looks padded; itemise minutes × rate × contingency (≤10 %).
1. Where Does Transcription Live in the Budget Forms?
Sponsor | Budget Form | Line/Section for Transcription | Indirects? |
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NIH (Modular) | PHS 398 Modular | Mention in Additional Narrative Justification | Included in module total |
NIH (Detailed) | R&R Budget | Section F, “Other Direct Costs → Other” | YES (your negotiated F&A rate) |
NSF | Research.gov Budget | G.6 “Other Direct Costs – Vendor Services” | YES (or 10 % de minimis) NSF - National Science Foundation |
2. Quick Formula to Estimate Minutes & Money
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Total interview hours × 60 = audio minutes
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Minutes × vendor rate (e.g., $1.25) = Direct Cost
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Direct Cost × F&A rate (if applicable) = Indirect Cost
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Add ≤ 10 % contingency for re-records or rush jobs
Example: 20 hrs × 60 = 1,200 min → 1,200 × $1.25 = $1,500 (direct) → $1,500 × 55.5 % F&A = $833 → total $2,333. Round up to $2.4 k in modular increments of $25 k.
3. NIH-Specific Tips
Modular budgets (≤ $250 k/year)
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Use whole $25 k modules; if transcription pushes you over a module, decide whether to absorb the cost or add the next module.
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In the Personnel/Consortium/Other Justification, add a sentence like:
“We anticipate 1,200 minutes of research-interview transcription at an EDU rate of $1.25/min ($1,500) provided by GoTranscript (ISO-27001 certified).”
Detailed budgets (> $250 k/year)
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List “Transcription services — 1,200 min × $1.25 = $1,500” under Section F “Other”.
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Apply your negotiated F&A rate after the line-item subtotal.
4. NSF-Specific Tips
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Line G.6 “Other Direct Costs” is the home for vendor contracts such as transcription. NSF - National Science Foundation
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Spell out minutes, rate, and why human-verified transcripts are “essential and allocable” (NSF cost-principle language).
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Indicate whether indirects use your negotiated rate or the 10 % de minimis.
5. Address the 2025 NIH Justification-Language Mandate
NIH now requires a boiler-plate statement acknowledging indirect-cost policy changes (NOT-OD-25-086). Paste that paragraph before your cost math to avoid a compliance hold. OSP | Office of Sponsored Programs
6. Sample Budget-Justification Snippet (NIH Detailed)
Other Direct Costs
• Transcription Services (GoTranscript) — 1,200 audio minutes of semi-structured interviews at $1.25/min. Includes human-verified accuracy (≥ 99 %), FERPA/HIPAA secure portal, and 48-hour turnaround. Subtotal $1,500. Essential for timely qualitative coding in NVivo and data-sharing compliance.
7. Frequently Asked Questions
Can I lump transcription under “Consultants”?
Yes, but “Other Expenses—Services” is clearer; both are allowable.
Will reviewers cut this line?
Rarely if the math matches your Methods section (number of interviews × length). A 5–10 % contingency is viewed as reasonable.
Do data-management costs cover transcription?
NIH’s Data Management & Sharing Plan focuses on curation and repository fees; transcription should still appear in the budget, not the DMS plan.
How early should I lock pricing?
Get a campus-rate quote letter from GoTranscript and attach it as Other Attachment; it satisfies auditor queries post-award.
8. Take-Home Messages
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Itemise minutes, rate, and necessity—that’s what budget reviewers want.
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Follow current line-item rules: Modular narrative for NIH, G.6 for NSF.
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Leverage campus pricing to stay under module thresholds and avoid painful cuts.