Post on 15-Dec-2015
transcript
Preparing Proposal Budgets
Office of Research Services
The University of Oklahoma
Types of Proposals
Federal Non-Federal
State or local government Foundation/Non-Profit Industry InternationalSubcontract/Subaward
Budget Components
Direct Costs
Indirect Costs (IDC) – hereinafter referred to as Facilities and Administrative Costs (F&A)
Direct Costs
Expenses identified specifically with a particular sponsored project, instructional activity, creative or artistic pursuit, or other institutional activity
Expenses that can be assigned to a particular sponsored project with a high degree of accuracy
Must be allowable, allocable, reasonable & necessary for the program, given consistent treatment and conform to sponsor limitations
Typical Direct Costs
Include: Compensation of employees for work
under a sponsored agreement Related fringe benefit costs Materials consumed or expended in the
performance of the work Other items of expense incurred for the
sponsored agreement provided such costs are consistently treated (e.g., travel, equipment)
Facilities & Administrative Costs
Costs incurred for common or joint objectives which cannot be allocated to a specific direct cost activity Facilities Salaries of administrative and clerical staff Office supplies (May be allowable if attributed
directly and specifically to the project) Postage (May be allowable if attributed directly
and specifically to the project-no stamps!)
Budget Categories
Personnel Costs Fringe Benefits Equipment Travel Participant Support
Costs
Other Direct Costs Research Materials and
Supplies Publication costs Consultants Computer/ADPE
Services Subcontracts Tuition Other
Facilities & Administrative Costs (F&A)
Cost Sharing
Note the following slides are formatted to follow the ORS generic budgetspreadsheet which is recommended for all budgets.
Types of Personnel Costs
Faculty – Academic Year
Faculty - Summer Professional Staff Post Docs Professional Staff –
Limited (temporary) Classified Staff
(hourly)
Graduate Students (GRA/GTA)
Undergraduate Students
Other
Fringe Benefits Rates - FY 08
Full Time Employees
Temporary Employees
Post Docs, Fellows
GRAs Undergraduates
39.6% 7.0% 14.2% 3.2% 0.1%
Equipment
Items costing over $5,000 and having a useful life of one year or more
Includes freight and shipping costs May include training and installation Fabricated Equipment Exempt from F&A Raises a red flag
Domestic Travel
Airfare, Lodging Car Rental (Not in Oklahoma) Per Diem, Mileage Parking Fees/Pike Pass Registration Fees Local Transportation (Taxi, Metro, Shuttle) Travel to Canada or Mexico is agency specific GSA Rates (http://www.gsa.gov) OU Travel Policy link:
http://www.ou.edu/aa/travel.htm
Foreign Travel
Airfare Lodging/Apartment Rental Car Rental Local Transportation Per Diem Registration Fees Safety and security costs may also be included
dependent on location Travel to Canada or Mexico is agency specific May raise a red flag
Participant Support Costs
Agency specific (only applicable in limited circumstances)
Intended for conferences, meetings, symposia, training activities, and workshops
Participants or trainees may not be employees Stipends Cost of transportation Subsistence Other related costs Raises a red flag
Other Direct Costs
Research Materials & Supplies
Publication CostsConsultant ServicesComputer ServicesSubcontractsTuitionOther
Other Direct Costs
Chemicals Expendable
Equipment Computer Software Computer Supplies Lab Supplies (Gases
and Fuels)
Cartridges for Copiers/Printers/Faxes
Research Supplies (allocable to the project)
Reference Materials
Research Materials & Supplies
Other Direct Costs
Publication CostsConsultant Services
Raises a red flag Letter of commitment
Computer ServicesSubcontracts
Raises a red flag Entire sub-proposal Institutional letter of commitment
Other Direct Costs - Tuition
Graduate Research Assistant (GRA) labor budgeted on sponsored programs determines the amount of tuition to be budgeted
GRA labor budgeted is multiplied by a percentage to arrive at the tuition amounts requested from sponsor and provided by the Graduate College
Tuition is excluded from F&A
Sponsor Share Graduate College Share
15% 19%
FY 09 Cost of Tuition Remission is 34%
Other Direct Costs - Other
Communication Costs: Express Mail Charges Fax Charges Mobile Phone Services/Pager Fees Postage (No stamps!) Telecommunication Long Distance phone calls All charges must be directly attributable to
project
Other Direct Costs - Other
Copying Animal care costs Human subject care costs Maintenance agreements Audio/visual services Construction/renovation/remodeling costs Costs for workshops/conferences/technical meetings
(if including food costs, state such in budget & justification)
Contractual/vendor expenses/services/fees Space Rental
Facilities & Administrative (F&A) Cost Rates – FY 10
On-Campus Off-Campus
50% 26%*
*Executive Director of ORS decides if the Off Campus rate can be usedafter review of the statement of work, budget, and budget justification
Facilities & Administrative (F&A) Cost Rates
OU’s rate is set by negotiation with Department of Health and Human Services
PI’s cannot negotiate F&A with sponsor If a sponsor has a rate set that is less than our
negotiated rate then we use their rate (however, it must be formally established)
PI may ask VPR to cost share IDC (may not be approved as OU volunteering not to collect our F&A may increase our rate in the future)
The VPR allows use of 26% for most state agencies unless the source of the funds is providing full F&A.
Calculating F&A Identify Exclusions
Equipment Capital Expenditures Tuition remission Rental costs of off-site facilities Scholarships/Fellowships Subcontract amounts in excess of first $25,000 (for
each subcontract) Patient Care Costs
Modified Total Direct Base (MTDC)= Total Direct Costs minus exclusions listed above
Common Budget Dilemmas
Subcontractor versus Consultant or Vendor Consultants on Oklahoma Teachers
Retirement Fellowship versus Stipends for Students (Is
the student an employee?)
Cost Sharing - Sources
PI Contributions Departmental Contributions University Contributions Vice President for Research Third Party Contributions (Subcontractors,
Industry, etc.) Oklahoma Regents for Higher Education Contributed and Unrecovered F&A
Sponsor-Required Cost Sharing
Equipment Contributed F&A Unrecovered F&A (F&A not allowed or F&A
associated with Cost Sharing; not in all cases-check guidelines)
Regents Matching Funds
Cost Sharing - Issues
May be tracked internally but not reported to sponsor
OU policy on 1% time commitment If in budget, budget justification, or body of
proposal the sponsor may require tracking and documentation to prove it occurred
Requesting Cost Sharing from the Vice President for Research
http://research.ou.edu/about/cost_share_req.asp
Arithmetic Fringe Benefit Rate GRA Tuition Rate F&A Rate MTDC Exclusions Budget Total
Correct? Within Sponsor Limits? For All Years?
How ORS can help you
Perform budget review Ensure calculations,
fringe and F&A rates are correct
Ensure budget conforms to sponsor requirements or limitations
Assist with sponsor forms and certifications
Ensure that subagreement documents are in line with budgeted amounts
Ensure that any cost sharing is approved and documented prior to submission
Useful Link for Proposal Preparation:
http://research.ou.edu/proposal/generic_budget.html
Site with downloadable budget templates.Note: If you contact your PDS for a budget template they can
ensure you are using the correct rate for the proposal.
http://research.ou.edu/about/rateagr.html
Site with downloadable F&A and fringe benefit
rate agreements.
Preparing Proposal Budgets
Proposal Development Specialists
Tena Smith (A – D, CAPS & CIMMS): tena@ou.edu or 405.325.6140
Tonya Easley (E – L): teasley@ou.edu or 405.325.3903
Fran Stephens (M – R): fran@ou.edu or 405.325.3904
Matt Berry (S – Z): mberry@ou.edu or 405.325.6131
Tarah Hayes (Tulsa): thayes@ou.edu or 918.660.3382
Proposal Services Main Line 405.325.3901