For PIs, coordinators & grant writers
How to Budget Transcription Costs in an NIH Grant Proposal
To budget transcription in an NIH (or NSF, PCORI, foundation) proposal: estimate recorded hours, multiply by the per-audio-hour rate, and put the result in Section F (Other Direct Costs) of the detailed budget as an itemized line — or fold it into your module count if you request $250,000 per year or less. As of August 2026, one-on-one interviews run about $119 per audio hour ($1.99 per audio minute) and focus groups about $161 per audio hour ($2.69 per audio minute); de-identification is included. Skip the contingency line (unallowable under 2 CFR 200.433) and build follow-ups into the hour estimate instead. Below: the rates, a line-item calculator, ready-to-paste budget justification language, and the vendor and IRB documentation your sponsored-programs office will ask for.
The Numbers for Your Budget
| Line item | Rate | Per audio hour |
|---|---|---|
| One-on-one interviews | from $1.99 / audio minute | $119.40 |
| Focus groups (3+ speakers) | from $2.69 / audio minute | $161.40 |
| HIPAA de-identification | Included | $0 |
Volume discounts available for large studies — see full transcription rates or request a written quote below.
Where It Goes in the NIH Budget
Detailed budget (over $250,000/year in direct costs)
Transcription is an Other Direct Cost. It goes in Section F of the SF424 (R&R) budget form, on an “Other” line. Itemize it so reviewers can check the math:
Transcription services (Landmark Associates): 1,200 audio minutes of one-on-one interviews @ $1.99/audio minute = $2,388. Year 1.
It is not Personnel (no institutional effort) and not Equipment. Your negotiated F&A rate applies after the direct-cost subtotal, as with any service.
Modular budget ($250,000/year or less)
Modular applications request direct costs in $25,000 modules with no line-item detail. Do the same math anyway: it sizes the right module count, and your grants office will want the written quote if NIH asks for detail later.
Skip the “contingency” line
Guides that suggest adding 10–15% contingency are steering you wrong. Contingency reserves for unforeseen events are unallowable in federal award budgets under 2 CFR 200.433. Build the buffer into the estimate itself: count planned follow-up interviews, budget focus groups at the focus-group rate, and round audio hours up. A defensible estimate beats a padding line.
Build Your Line Item
Enter estimated audio hours; copy the Section F line as itemized text.
Transcription services (Landmark Associates): 1,200 audio minutes of one-on-one interviews @ $1.99/audio minute = $2,388.00
Starting rates. Follow-ups and difficult audio belong in the hour estimate, not a contingency line — request a written quote for the exact number.
Copy-Paste Budget Justification Language
Drop this into your NIH, NSF, or foundation proposal and adjust the numbers.
Audio recordings of study interviews and focus groups will be transcribed by Landmark Associates, Inc. (thelai.com), a HIPAA-compliant professional transcription service specializing in qualitative research. Transcription is billed starting at $1.99 per audio minute for one-on-one interviews and $2.69 per audio minute for verbatim focus groups with three or more speakers. We estimate [NUMBER] hours of recorded audio, for an estimated transcription cost of $[TOTAL]. The vendor provides HIPAA Safe Harbor de-identification of transcripts at no additional charge, optional speaker identification and timestamps (quoted separately), a signed Business Associate Agreement (BAA), and security documentation suitable for IRB review.
Replace [NUMBER] and [TOTAL] with your estimates — one audio hour costs $119.40 (one-on-one) or $161.40 (focus groups).
What Your Grants Office Will Ask For
- Vendor registration & purchase orders — we complete your procurement office's paperwork and invoice against POs.
- Line-item invoices — itemized to map cleanly onto your awarded budget for effort reporting and audits.
- Business Associate Agreement (BAA) — signed for HIPAA-covered research; we can use your template or provide ours.
- IRB-ready security documentation — encryption, data handling, staff confidentiality agreements, and our de-identification methodology. See security & confidentiality.
Grant Proposal FAQs
How do I budget transcription costs in an NIH grant proposal?
Budget from $1.99 per audio minute for one-on-one interviews (about $119 per audio hour at the starting rate) and from $2.69 per audio minute for verbatim focus groups with 3+ speakers (about $161 per audio hour). Multiply your planned interview count by expected length, and build follow-up interviews into the hour estimate itself — contingency reserves are unallowable in federal award budgets under 2 CFR 200.433. HIPAA de-identification is included at no extra charge. Speaker identification and timestamps are optional add-ons — request them in your quote so the line item is right.
Where does transcription go in an NIH detailed budget?
Section F (Other Direct Costs) of the SF424 (R&R) budget form, itemized on an "Other" line — for example: 1,200 audio minutes of one-on-one interviews at $1.99 per audio minute = $2,388. Transcription is a direct cost, not equipment and not personnel. Your institution's negotiated F&A rate then applies on top of the direct-cost subtotal. Modular applications (direct costs of $250,000 per year or less) skip the itemization; use the same math to size your $25,000 modules.
Can I add a contingency line for transcription?
No. Contingency reserves for unforeseen events are unallowable in federal award budgets under 2 CFR 200.433. Build the buffer into the estimate instead: count planned follow-up interviews, budget focus groups at the focus-group rate, and round audio hours up. If your study design changes after the award, talk to your grants office — rebudgeting within direct costs is often possible.
Can I get a written quote to attach to my proposal?
Yes. Send us your estimated audio hours and study design and we will prepare a written quote you can attach to your budget justification. Rates have held steady for years, and if anything changes between your submission and your award, we will talk it through with you rather than surprise you.
Can Landmark register as a vendor with my university?
Yes. Landmark Associates is a registered vendor with research universities across the US. We work with purchase orders, provide line-item invoices that map to your grant budget, and complete vendor registration paperwork for your procurement office.
What documentation is available for my IRB application?
We provide security and confidentiality documentation suitable for IRB review, including our de-identification methodology, encryption and data-handling practices, staff confidentiality agreements, and a signed Business Associate Agreement (BAA) for HIPAA-covered research.
Get a Written Quote for Your Proposal
Start with a free account. Reply with your estimated audio hours and we'll build the quote, plus whatever vendor or IRB paperwork your office needs.
Free account, no credit card. We'll follow up to build your quote and any vendor paperwork.