developing a grant budget
DESCRIPTION
Developing a Grant Budget. The rules: Sponsor (via guidelines) and Institution (via policy) Example: detailed, multi-year budget for OHIO vs. summary budget for sponsor Accuracy and due diligence (vs. revise it later) to reflect the project. Resources for Grant Budget. - PowerPoint PPT PresentationTRANSCRIPT
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Developing a Grant Budget
The rules: Sponsor (via guidelines) and
Institution (via policy)
Example: detailed, multi-year budget for OHIO vs. summary budget for sponsor
Accuracy and due diligence (vs. revise it later) to reflect the project
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Resources for Grant Budget
Institutional Policy, Forms, Tools, Templates
Sponsor Guidelines, Forms, Tools
OHIO Office of Research and Sponsored Programs ORSP http://www.ohio.edu/research/orsp/
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Proposal Budget Process at OHIONotify ORSP of intent to submit—LEOhttp://leo.research.ohio.edu/
Electronic Transmittal Form via LEO
Work with ORSP on proposal budget, forms, certifications, and other supplementary information that may be required by sponsor.
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Proposal Budget Process at OHIOUse budget template or other sponsor form
to develop draft, send to ORSP for review/revision.
Work with college/departmental grants person.
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Proposal Budget Preparation
Typical Budget CategoriesSalaries and Fringe BenefitsEquipmentTravelMaterials and SuppliesPublicationsCommunicationsCollaborators/SubcontractorsMiscellaneous
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Proposal Budget PreparationPI and Co-PI Salaries
Based upon PI base salaryOHIO Academic year release time
Pays for replacement instructor to teach PI class(es) Calculated as percentage of PI time Check with department NSF: months
OHIO Summer time Supplementary salary for June, July and August Limited to 3/9 of academic year base salary (OU Policy) May be limited by sponsor policy (i.e. NSF)
OHIO Overload cannot be charged to a federal grantEscalate/increase salaries in future years (usually 3%, July 1)
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Proposal Budget Preparation
Other PersonnelPost DocsTechniciansStudents (check with Department for pay rates)
Graduate/UndergraduateClerical (must be dedicated to project)
Escalate/increase salaries in future years (usually 3%, July 1)
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Proposal Budget Preparation
Fringe BenefitsRetirementMedicareWorkers CompensationHealth Care
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Proposal Budget Preparation
Fringe BenefitsRetirement: 14% faculty, 14% staffMedicare: 1.45% faculty, 1.45% staff
(hired after 1985)Workers Compensation: 0.739% for all
personnel (including students)Health Care: $10,625/year
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Proposal Budget Preparation
Fringe BenefitsHealth Care:
$10,625/yearAcademic year ONLYPro-rate based on effortEscalate/increase by 10% in future years
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Proposal Budget Preparation
Personnel EffortSpecific to sponsor guidelinesNSF: expressed in months
Academic Year
Summer Calendar Year
Months 9 3 12Weeks 39 13 52Hours 1560 520 2080
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Proposal Budget Preparation
SubcontractorsFollow sponsor guidelines!Other university as subcontractor, OHIO needs:
Statement of workDetailed budgetSponsor formsLetter of participation from inst. official
NSF: Total subcontractbudget listed as Subaward
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Proposal Budget Preparation
Indirect CostsOverhead/Facilities and Admin (F&A)Negotiated with Federal governmentMay be limited by sponsor policy/guidelines
(must be documented in guidelines)Used by institution for utilities, space, equipment,
secretarial/clerical supportWaived/reduced only by OHIO VP Research
Office, REQUIRES TWO WEEK NOTICE
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Proposal Budget Preparation
Indirect CostsFederally-approved rates for OHIO:
On-campus research: 47.5%Instruction/Training: 48%Public Service: 39%Off-campus: 26%
OHIO Calculates IDC on Modified Total Direct Cost Base (MTDC): excludes Equipment, Tuition, Participant Costs, subcontract total over $25,000
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Proposal Budget PreparationIndirect Cost Distribution at OHIO:
Research IncentiveAcademic Department
18% - Principal Investigator 7% - Department14% - College61% - Vice President for Research
Center/Institute 14% - Principal Investigator 7% - Department30% - Center14% - College35% - Vice President for Research
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Proposal Budget Preparation
Cost ShareInstitutional contributions to the projectGenerally Cash or In-KindOnly included if required by sponsorMUST be:
Clearly identified, trackable, approvedCANNOT USE:
Existing equipment, match more than once, charges outside the period of performance
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Proposal Budget Preparation
Cost ShareSalary and fringeTuition/fee waivers for graduate studentsUnrecovered indirect costs (when limited by
sponsor)Equipment allocable to project purchased by
OHIO funds during project period
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Proposal Budget Preparation
Unallowable Cost Share
Office spaceGeneral office suppliesExisting equipmentFunds previously committed as match on another projectOther personnel time without approvalCommitment on behalf of other organization without
approval
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Proposal Budget Process at OHIO
Electronic Transmittal Form via LEOREQUIRED for institutional approval
http://leo.research.ohio.edu/
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Proposal Budget Preparation
NSF
Use budget template/spreadsheetDocument the specifics for Budget Justification
sectionConsult GPG
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Proposal Preparation
Obtain Sponsor Guidelines and Information
READ THE GUIDELINES!
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Proposal Budget Preparation
NSF Example2 year effortPI: 2 summer months/yr $75K salary2 Post docs: 100% effort/yr $32K salary3 Grads: $12K/yrClerical: $35K/yrTravel: 4 domestic @ $1500 ea, 1 Intl @$3KLab Consumables: $14K/yrTransmogrifier drives: 1 @ $3275, 1 @ $7348Subcontract: $50K/yr to Big State Univ.