Date post: | 08-Feb-2017 |
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Budget Developmentin KC
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Learning Objectives
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Learn how to: Create a Grants.gov (detailed) budget Use the advanced features in the budget Create a non-Grants.gov (summary) budget
Practice your skills: Create a Grants.gov budget Create a non-Grants.gov (summary) budget
General information about Budgets in KC
A proposal development document must be “in progress” in order to create a budget
Salaries for MSU employees automatically populate in the budget from SAP information in the MSU EDW and become the basis for various calculations
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Recommendation: Add key personnel to the proposalfirst before starting the budget
General information about Budgets in KC (continued)
The calculation engine automatically calculates F&A, fringe, and applies inflation at appropriate intervals
Multiple budgets can be created for each proposal, allowing for what-if scenarios, but only one version can be submitted to the sponsor (designated as final/complete) Those not selected to submit to the sponsor
may be deleted, if desired
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Current State Process - eTransmittal
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Calculate personnel costs using Salary
Budget Builder, export the
information, and copy/paste into
budget spreadsheet
Add other applicable expenses to the
budget, including grad students,
equipment, travel, PSC, and other
direct costs
Copy expenses to subsequent budget periods, applying inflation, where
necessary
Calculate F&A on direct costs in each
period
Send budget to OSP/BC to review
Draft a budget in Excel using an
appropriate budget template
Using approved budget, enter
budget numbers in sponsor forms & enter totals in eTransmittal
Make corrections in master budget spreadsheet
OSP/BC communicates changes with administrator
Administrator makes changes to the
budget
PerformReview. Changesneeded
?
Yes
No
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Creating a Detailed Budget
New Process - KC
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Set budgetary parameters:
Periods, cost limits (if desired), F&A
type, etc.
Adjust F&A and/or Inflation rates as
necessary
Add personnel and non-personnel expenses (period 1)
Generate expenses in subsequent
budget years; verify and/or adjust
expenses in out years
Mark budget final and contact OSP/BC
for review
Add budget in the Budget Versions tab
OSP/BC changesBudget Status toComplete in KCMake corrections in
master budget spreadsheet
OSP/BC communicates changes with administrator
Administrator makes changes to the
budget
PerformReview. Changesneeded
?
Yes
No
Create a Budget Version
With the proposal development document opened and in edit mode, click on the Budget Versions tab
Enter a (brief) name for your budget Limited to 40 characters; this name does not
appear on any forms, nor does it get transmitted to Grants.gov
Click the add button The system will create the budget version
Click the open button 8
Behind the scenes...
The system brings the individuals named as key personnel in the proposal into the budget, along with their appointment and salary information
The project start and end dates populate into the budget
The system generates budget periods in 12-month increments, beginning from the project start date If the project dates are not full year increments,
the first period(s) will be in 12-month increments and the final budget period will be the remaining months
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Setting the Budget Parameters
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Setting the Budget Parameters
The budget parameters set the stage for your budget and have features that can help you in the budgeting process Some fields are set to default values, but can
be changed as needed to meet sponsor requirements
The Project Start Date and Project End Date flow from the Proposal to ensure that the budget and proposal are always in sync To change these dates, navigate back to the
proposal and change them on the Proposal tab, Required Fields for Saving Document panel 11
Parameters - Budget Overview
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Total Direct Cost LimitOptional, allows users to define the maximum amount of direct costs (excluding F&A) for the project to be paid by the sponsor; a warning message is displayed if the amount is exceeded
Budget StatusSelected by OSP/BC to signify their approval of the budget; Status must be Complete for the proposal to be routed for institutional approval
Final?Required for the proposal to be routed for institutional approval; set by the budget creator to signify that the budget is ready for review by OSP/BC
On/Off Campus
Optional, allows individuals to indicate if the activity is performed on or off campus, impacting which F&A rate is used in the budgetary calculations. The default option allows the user to adjust the on/off campus checkbox at the line item level. The user may select "All On" or "All Off" as necessary from the drop-down list set for all calculations and avoid having to change line-by-line.
Comments Optional, allows individuals to add notes about the budget version
Parameters - Budget Overview (cont.)
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Modular BudgetRequired only if the sponsor requires a Modular Budget; if checked, the system transmits the modular budget (instead of the detailed budget) to Grants.gov
Residual Funds Required only if residual funds exist from a prior award
Total Cost LimitOptional, allows users to define the maximum amount for the project to be paid by the sponsor (direct and F&A); a warning message is displayed if the amount is exceeded
Unrecovered F&A Rate Type
The type of F&A rate applied to costs within the project that are not being charged to the sponsor i.e. MTDC, TDC etc.
F&A Rate Type The type of F&A rate applied to direct costs within the project i.e. MTDC, TDC etc.
Submit Cost Sharing
Should be checked if the proposal contains mandatory cost sharing; this ensures that the cost sharing amounts are displayed on the budget forms and transmitted to Grants.gov. System defaults for this box to be checked. It should be unchecked if there is no mandatory cost sharing requirement.
Parameter – Budget Periods & Totals Budget periods can be changed, observing
some rules: The start date of the first budget period cannot
be before the project start date The end date of the final budget period cannot
be after the project end date Budget period dates cannot overlap
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Changing the budget periods Select the period you wish to change Enter period start date / period end date
for new period Click save
Alternatively, you can opt to delete the existing periods and add your own budget periods
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Parameter – Budget Periods & Totals
Setting Period Cost limits Total or Direct Cost limits can be added for
each budget period, if desired Functions the same way as the Cost Limits
on the Budget Overview panel, except applied to an individual period rather than the overall budget.
Can define different cost limits for each period
A warning message is displayed if exceeded
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140,000.00
145,000.00
147,000.00
Budget Actions Buttons – Parameter tab
Save, Close, and Reload are not unique; these buttons behave consistently throughout the application
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Generate All Periods
System calculates subsequent budget periods by copying the expenses in the first budget period and applying the applicable rates such as fringe, F&A, and inflation, where applicable
Calculate All Periods
System calculates all periods, either from expenses entered into the Personnel or Non-Personnel tabs or in summary on the Budget Periods & Totals Tab. Use this button to update all calculations after a change is made to the budget, i.e. rates, etc.
Default Periods
Resets the budget periods to the original, 12-month duration; this feature becomes inactive once expenses have been added to the budget
Rates
The Rates tab displays the rates that will be used by the application to calculate the budget; these rates include: F&A –costs which are necessary to support
research and other sponsored projects, but which cannot be readily assigned to individual projects
Fringe Benefits – non-salary components of an individuals compensation (e.g. healthcare & retirement)
Inflation - a general increase in the cost of salaries or other non-personnel expenses
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Rates
Description – indicates what class of rate is being used
On Campus Contract – indicates if the rate is on or off campus
Fiscal Year – fiscal year that the rate impacts; system uses the rate for the last FY if no rate has been defined
Start Date – the first date that the rate applies Institute Rate – the usual and customary rates as
negotiated by the university Applicable Rate – rate used in budget
calculations; when changed, generates unrecovered F&A
Flat Rate – indicates if the rate is a flat rate
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F&A Rates
“Research” on the F&A and Inflation panels refers to the Activity Type selected for the proposal and reflects another integration point between proposal and budget
The system stores different rates for the various Activity Types and populates the appropriate values in the F&A tab, using the label as a visual cue
Changing the F&A rate in response to a solicitation or F&A waiver will create unrecovered F&A in the budget Unrecovered F&A – the portion of F&A that is not being
collected from the sponsor and therefore is covered by the University in support of the research
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Sync Rates
Sync rates – resets the rates to the current rates as negotiated by the university Sync rates – located at the bottom of the
panel, this action will reset the rates on a specific panel to the current institutional rate(s)
Sync all Rates – located at the bottom of the page, this action will reset the rates in all panels (F&A, Fringe Benefits, Research Inflation, and Flat Rate Inflation) to the current institutional rate(s) simultaneously
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You should sync all rates if changing project start/end dates or on copied proposals to ensure that the most current rates are used in your new/revised budget
Reset Rates Reset rates – resets all values within the
“applicable rate” fields to match the rates listed within the “institute rate” fields Reset rates – located at the bottom of the
panel, this action will reset the applicable rates to match the institute rate on a specific panel
Reset all rates – located at the bottom of the page, this action will reset the applicable rates in all panels (F&A, Fringe Benefits, Research Inflation, and Flat Rate Inflation) to match the institute rate simultaneously
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Will reset to what is listed in the Institute Rate field, even if that is not the current institutional rate andif you have not clicked sync all
Step 1: Set up Project Personnel Step 2: Add personnel line item expenses
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Budget Personnel Expenses – 2 Steps
Step 1 – Set up Project Personnel Project personnel contains all the
individuals that will be included in your budget and defines basic information used in the calculations Individuals named as Key Personnel in the
proposal are automatically brought into this section
Other individuals can be added, if desired Employees – when added, also brings forth their
job code, appointment type and base salary Non-Employees – should rarely, if ever, be
added to MSU’s detailed budget To Be Named – appointment and salary
information must be entered24
Project Personnel
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Job Code The 8-digit alphanumeric value for the type of position held by the individual named in the Person column
Appointment Type
Indicates the duration of the appointment and determines what the base salary will be divided by to get the monthly salary for an individual. • 12M Duration – AN Faculty – Divides the base by 12• 9M Duration – AY Faculty – Divides the base by 9• Summer – Summer Salary – Divides the base by 3• Temporary – Monthly amount is reflected in base
salary field
Base Salary The rate of compensation an employee receives for a given time period
Salary Effective DateThe date that the budget will begin using the base salary in calculations. This field becomes important in situations where there is a non-inflationary raise anticipated.
Salary Anniversary Date Not being used by MSU.
Finalizing the Project Personnel List
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If you add key personnel to the proposal after creatingthe budget, you can click the sync personnel button to pull them in to Project Personnel.
You must click the save button in order to bring theProject Personnel down to the Personnel Detail panel
Step 2: Add Personnel Line Item Expenses
Line item expenses are added to the budget in the Personnel Detail panel Select the person
• Summary – used for lump sum entries, e.g. undergraduate students that are paid hourly
Select the object code Selecting a Group is optional
• This feature organizes personnel into groups on the object code subpanels
Click add27
Refining personnel line items
Once added, the system creates a new subpanel or adds the personnel line items to an existing subpanel Subpanels are grouped by Object Code
Enter the following for each individual Start Date End Date % Effort % Charged Period Type
Click calculate28
% Effort - % Charged = cost share
Personnel line items - fields
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Start Date The date during the budget period that the individual will begin working on the project
End Date The date during the budget period that the individual will stop working on the project
% Effort The total amount of effort the individual will expend, during the defined budget period
% Charged The amount of effort charged to the sponsor, during the defined budget period
Period TypeDetermines which box on the Grants.gov budget forms the person-months is placed in. Options are Calendar, Academic and Summer. Does not affect the calculations
Person-months is automatically calculated by the system basedon the start date, end date, and % effort entered; to view person-months, click save or calculate, and then click on the details button
Budgeting AY personnel
You will have to add multiple line items for academic year personnel, for example: Budget Period: October 1 – September 30
Line 1: 10/1 – 5/15 (academic year) Line 2: 8/16 – 9/30 (academic year) Line 3: 5/16 – 8/15(summer salary)
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Add Non-Personnel Expenses
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Panels are grouped by standard Federal budget categories: Equipment Travel Participant Support Other Direct
Adding Non-Personnel Expenses Expenses in each category are added the
same way: Select the object code Enter a description, optional
• Descriptions can be included on some of the printed budgets
Enter the quantity, optional• Does not impact calculations, but may assist with
budget review Enter the Total Base Cost
• Note that this reflects the total cost, rather than a unit cost
Click add32
The Participant Support category also requires the Number of Participants to be entered.
Enter Project Income, if Applicable
Project income (i.e. Program Income) is gross income earned by the University that is directly generated by a sponsored activity or earned as a result of an award
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Add Project Income Project Income panel is found on the Distribution
& Income Tab Example: registration fees for a conference
Select the budget period that the income will be generated in A separate line is required if income will be generated in
multiple budget periods Enter the amount of estimated income that will
be generated during the specified budget period Enter a description of how the funds will be
generated Click add
Once added the Income Summary sub-panel will populate with the income totals
34Note: The Cost Sharing and Unrecovered F&A panels are not being used by MSU
Once recurring expenses for the first budget period have been entered, expenses for future budget periods can be automatically generated Click the Parameters tab Click the Generate All Periods button
Expenses from the first budget period are copied to subsequent budget periods, applying inflation where applicable
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Generate expenses in future periods
Generate expenses in future periods Once future periods have been generated,
add non-recurring expenses in the appropriate budget period(s)
To change budget period views: Click the Personnel or Non-Personnel tab Select the budget period from the dropdown
menu Click the update view button
• This will change the Budget Period on both the Personnel and Non-Personnel tab
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The budget will not automatically save when switching between budget periods. Please click save before switching budget periods to avoiddata corruption.
Apply to later periods Adding recurring expenses after the
budget has been generated: Go to Budget period 2 (remember to save first if
you are in another budget period!) Add the expense line item Click show to open the line item details
subpanel Click the apply to later periods button
• This works like Generate All Periods button, but for a single line item
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Expense Details Personnel - Features
Changing the view can alter how much data is viewable on the screen
Full Detail (default) allows access to the Details subpanels, which includes some important features
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Expense Details Personnel
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Budget CategoryMaps the item to the appropriate category of expense on the Grants.gov budget form. System default should be used unless there is a special requirement in the solicitation
# of Person(s) The number of unique individuals included in this budget category (based on object class code)
Unrecovered F&A Amount of unrecovered F&A calculated for the expense item (system-generated)
Cost Sharing Amount of cost share calculated for this expense item (system generated).
Apply InflationOption to include/not include inflation when generating/applying this expense to future periods. Default is for the box to be checked (include)
Expense Details Personnel, cont.
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On/Off CampusNot used. MSU’s negotiated off campus rate applies to the overall budget rather than specific expense line items.
Submit Cost SharingIf cost share is being submitted (box is checked on the parameters tab), you may elect not to submit cost share for the line item by unchecking this box. (include)
Budget Justification Notes
Optional. Can be used to enter brief notes about the expense to aid in the preparation of the budget justification. Does not flow to Grants.gov.
Group Description Optional. Can be used to enter a brief description about the expense. Does not flow to Grants.gov.
Changes to the Personnel Details subpanel can be applied to futureperiods by clicking the apply to later periods button at the bottom of the subpanel.
Expense Details Personnel - Rate Classes
Apply Rate? – The system provides the option to opt out of fringe benefits and F&A costs at the personnel object code level by unchecking the applicable ‘Apply Rate?’ box; this should only be done if the sponsor solicitation requires it or a special waiver has been received Note: the system will automatically exclude F&A on the
appropriate object codes when MTDC is selected as the F&A base
KC calculates and displays the Fringe Benefit and F&A costs applied to the expense line item
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Expense Details Non-Personnel - Features
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Start DateThe start date of the expense may be defined. It must be within the budget period. Does not show on printed budget reports
End DateThe end date of the expense may be defined. It must be within the budget period. Does not show on printed budget reports
Cost Sharing Must be entered manually rather than being calculated by the system
Similar to Personnel features, with the following exceptions:
Expense Details Non-Personnel - Sync to Cost Limit feature
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Requires that you define a period cost limit on the Budget Periods & Totals panel (Parameters tab)
sync to period cost limit – when clicked, will increase/ decrease the amount of the line item so that the Total Sponsor Cost will equal the Cost Limit for the budget period
sync to period direct cost limit – when clicked, will increase/decrease the amount of the line item so that the Direct Cost will equal the Direct Cost Limit for the budget period
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Subaward Budgets for Grants.gov Proposals
Attaching Subaward Budgets
The system extracts the information from the R&R subaward budget attachment(s) and automatically adds the subcontract line items in the appropriate budget periods, reducing the risk of typographical errors
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Step 3:Click Save (after all completed RR
Budget forms have been uploaded)
Step 4:Verify that the
subaward(s) was added in the Other
Direct Cost line item
Step 2:Upload Completed
Budget Form(s) into KC
Step 1:Obtain completed RR Budget Form
from subrecipient(s)
This process only applies to Grants.gov applicationsthat are submitting a detailed (non-modular) budget
Attaching Subaward Budgets
Check your files before you upload! Budget periods in the subaward budget
attachment must match the periods defined in your budget
File names cannot contain special characters
• Includes the file name of the Budget Justification attached in the RR Subaward Budget
File names must be unique across all subawards
• Includes the file names for the Budget Justifications attached in the RR Subaward Budget
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Attaching Subaward Budgets
Click the Budget Actions tab Click show on the Subaward Budget panel Search for the subrecipient, using the
Organization Name lookup Return the appropriate subrecipient; email
[email protected] if the subrecipient is not listed Click Browse and upload the RR_Subaward
budget Click Add (additional actions appear) Click Save
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Subaward File Options Details – opens the details window for
review or manual entry View PDF– allows you to view the form View XML – allows you to view the
translated file in a new browser window Delete – to remove the organization,
details, and uploaded form from your budget
Replace – allows you to upload a newer version of the subaward budget
Sync from PDF - allows you to refresh the displayed information from the uploaded file
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Creating NIH Modular Budgets
Creating Modular Budgets
Modular Budgets are used exclusively by NIH for some of their grant applications (e.g. R01, R21 & R03)
KC can automatically generate a modular budget from the detailed budget
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Step 4:Click Sync on the Modular Budget tab to generate
the modular budget
Step 1:Check the ‘Modular Budget?’ checkbox on the Parameters
tab
Step 2:Set the Direct Cost
Limits to the appropriate
modular amounts for each budget
period
Step 3:Use the sync to direct cost limit feature to make the total direct costs match the
modular amounts
Modular Budget – Step 1
Ensure Modular Budget is checked – this signals the system to transmit the modular budget rather than the detailed budget to the sponsor
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Modular Budget – Step 2
When the system generates the modular amounts, it will always round up
Once the module amounts have been determined, enter them in the Direct Cost Limit fields (for each budget period)
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Modular Budget – Step 3 Select a non-personnel expense that can
be adjusted up/down to meet the modular amount (e.g. Supplies)
Click the Non-Personnel tab Click the show button on the appropriate
panel and again on the Line Item Details subpanel
Click the ‘sync to period direct cost limit’ button
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Modular Budget – Step 3, cont.
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Check the Direct Cost in the Budget Overview panel to verify the new direct cost amount for your budget period
Before “sync”
After “sync”
Modular Budget – Steps 1-3 Repeat those same steps for each
subsequent budget period
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Modular Budget – Step 4
On the Modular Budget tab, click the sync button at the bottom of the page to generate the modular budget The system will generate each module based
on the detailed budget Verify that the modules and consortium
F&A costs in the out years are the desired amounts; adjust if necessary View All will present a summary of the Modular
budget; each module can be viewed (and edited) by changing the budget period and clicking update view
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Finalizing the Budget
Finalizing the Budget On the Budget Versions tab, click the Final?
Checkbox to indicate the budget is ready for review
Click and navigate to the S2S tab On the Forms panel, make sure the proper
budget forms are checked to be included in the Grants.gov submission
Contact OSP/BC to review the budget; be sure to include the PD number in your communication Once approved, OSP/BC will change the budget
status to “complete”
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Section Exercise
Please use the handouts provided to build a Detailed (Grants.gov) budget
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Creating a Summary Budget (Non-Grants.gov)
Summary Budgets
This section details budget information that must be entered in KC when the budget was created outside of the system
OSP/BC prefers that budgets are built using the KC budget module, but it is only required when submitting proposals via Grants.gov
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Create the Summary Budget1. Create and open a budget in KC2. Adjust period dates, if necessary3. For each budget period, enter:
direct costs F&A costs cost share, if applicable
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Create the Summary Budget, cont.4. Check Final?5. Click save6. Return to the proposal and attach the detailed
budget spreadsheet and budget justification Abstracts & Attachments tab > Internal
Attachments• Attachment Type = Detailed Budget• Attachment Type = Budget Justification
7. Email OSP/BC the final budget spreadsheet and the proposal number
OSP/BC will mark the budget as Complete when approved
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Section Exercise
Please use the handouts provided to build a Summary (Non-Grants.gov) budget
For more information Additional educational/support materials
are available at:http://ra-project.vprgs.msu.edu/user-education-and-resources
KC Support - (517) 355-2000 or [email protected]
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Please note that first point of contact for questions will be your OSP proposal team or, based upon your sponsor, Business Connect, as it is now, but you may contact the help desk directly to add sponsors, keywords, organizations, or non-employees to the system or have technical questions.
Questions???
Thank you for your attendance and participation!
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Support Materials available:The following materials are available at http://ra-project.vprgs.msu.edu/user-education-and-resources to aid you budget preparation: Job aids
Create a Modular budget Prepare a Detailed (G.gov) budget
Videos Starting a Budget Budgeting Personnel Budgeting Non-personnel Documenting Cost Share in a Proposal Entering participant support costs 67