preparing proposal budgets matt berry, tonya easley, tena smith and fran stephens proposal...
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Preparing Proposal Budgets
Matt Berry, Tonya Easley, Tena Smith and Fran Stephens
Proposal Development Specialists
Office of Research Services
Types of Proposals
Federal or Non-Federal (State or Local) Foundation/Non-Profit Industry International Subcontract/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 identified 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!) Memberships
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 07
Full Time Employees
Temporary Employees
Post Docs, Fellows
GRAs Undergraduates
40.5% 9.8% 16.5% 4.6% 1.1%
Equipment
Items costing over $5,000 and having a useful life of one year or more
Includes freight and shipping costs Fabricated Equipment Exempt from F&A
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 Apartment Rental Car Rental Local Transportation Lodging Per Diem Registration Fees Safety and security costs may also be included
dependent on location Travel to Canada or Mexico is agency specific
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
Other Direct Costs
Research Materials & Supplies
Publication Costs Consultant Services Computer Services Subcontracts Tuition Other
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
Letter of commitmentComputer ServicesSubcontracts
Entire sub-proposalInstitutional 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
13% 19%
FY 07 Cost of Tuition Remission is 32%
Other Direct Costs - Other
Communication Costs: Express Mail Charges Fax Charges Mobile Phone Services/Pager Fees Postage (No Stamps!) Telecommunication Long Distance charges 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 expenses/services/fees
Other Direct Costs(Excluded from F&A)
Amount of Subcontract exceeding $25,000 Scholarships/Fellowships Tuition Remission Rental Costs – Off Campus Facilities Equipment and Capital Expenditures Patient Care Costs
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 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
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
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.htmlSite with downloadable budget templates.
http://research.ou.edu/about/rateagr.htmlSite with downloadable F&A and fringe benefit
rate agreements.
Preparing Proposal Budgets
Thanks for joining us today!
Tena Smith (A – D) : [email protected]
Tonya Easley (E – L): [email protected]
Fran Stephens (M – R): [email protected]
Matt Berry (S – Z, CIMMS) : [email protected]
(405) 325-3901