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Transcript of Sykes Budget Slides 1
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8/8/2019 Sykes Budget Slides 1
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Developing Grant Budgets:The (Blue) Devil is in the Details
http://research.som.duke.edu
Goals and Objectives
Understand the roles and responsibilities
Awareness of the regulatory and financial accountability
Develop effective budget
Provide resources
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Shaggy
Daphne
Velma
Fred
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Budget instructions
Ask your collaborators to read the guidelines
Ask your research team to read the guidelines
Ask your grant/business manager to read the guidelines
Ask your spouse to read the guidelines
Ask any child over the age of 13 to read the guidelines
Read the guidelines
Budget framing
Target date for project start
Projected duration of the project
Agency/program/mechanism specific(K, R21, R01, U01, PPG, etc.)
Consortium Scale budget to science AND science to budget
(budget will be programmatically evaluated)
Modular or Traditional (Non-modular)
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Regulatory Guidance
A-21 Cost Principles for Educational Institutions
A-122 Cost Principles for Non-Profit Organizations
A-133 Audits of States, Local Governments, and Non-Profit Organizations
45 CFR Part 74, Appendix E Cost Principles for
Hospitals
Cost Principles
Reasonable (prudent person)
Allowable (accordance with cost principles/sponsor terms)
Allocable (directly benefit specific research project)
Necessary (required to perform project)
Consistently treated(method used to estimate, record and
report costs)
Conform to any limitations or exclusions by the agency
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Direct costs
Costs that can be identified specifically with a particularsponsored project or can be directly assigned to projectactivity relatively easily with a high degree of accuracy.
Indirect costs (Facilities & Administration F&A)
Costs that are incurred for common or joint objectivesand, therefore, cannot be identified readily andspecifically with a particular sponsored project, aninstructional activity, or any other institutional activity.
Budgeting costs
Direct vs Indirect
Direct costs can be identified and charged to aspecific project with relative ease and with a highdegree of accuracy
- Salaries and fringe benefits
- Equipment
- Travel
- Supplies
- Patient Care Costs
- Other Direct Cost- Consortia/Subcontracts
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Direct vs Indirect
Facilities and Administrative (F&A or Indirect) costs arethose incurred for purposes common to a number of, butwhich cannot be easily or accurately identified andcharged to one specific project
- Depreciation
- Operations and Maintenance
- Departmental Administration
- Sponsored Program Administration
- General Administration
- Student Services
- Library
Budget breakdown
Category
Percent
of total
Modular
$250,000 w/o
Consortium
Modular
$250,000
w/Consortium
Personnel 70%-80% 180,000 135,000
Consultant
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Building Budgets
1. Create list of tasks/specific aims2. Create timeline
3. Identify personnel needed
4. Assign tasks to personnel
5. Assign hours to tasks/personnel
6. Total hours and convert to percent effort
7. Add University Base salaries and calculate salaryrequested
8. Add Fringe Benefits and calculate
9. Total Salary requested and Fringe Benefits
Activities/Specific Aim s
Develop collection tool
Obtain IRB opproval
Enroll patients/collect data
Follow patients/collect data
Analyze data
Write manuscripts
Year 5Year 1 Year 2 Year 3 Year 4
Develop a list of activities and timeline
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Activities/Specific Aims PI
Study
Coord
Data
Tech Statistician Co-Invest
Develop collection tool X X X X X
Obtain IRB opproval X X
Enroll patients/c ollect data X X X X
Follow patients/collect data X X X X
Analyze data X X X
Write manuscript X X X X
Assign tasks
Activitie s/Spe cific Aim s PI
Study
Coord
Data
Tech S ta ti stician Co-I nvest
Develop collection tool 50 252 132 80 52
Obtain IRB opproval 30 60
Enroll patients/collect data 540 1040 440 270
Follow patients/collect data 780 2600 1300 540
Analyze data 180 100 80
Write manuscript 100 52 45 52
Total hours = 8,775 1680 4004 1872 225 994
Assign time (in hours)
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Activities/Specific Aim s
Develop collection tool
PI 50
Study Coord 252
Data Tech 132
Statistician 80
Co-Invest 52
Obtain IRB a pproval
PI 30
Study Coord 60
Enroll patients/collect data
PI 180
Study Coord 520
Data Tech 180
Co-Invest 90
Follow patients/collect data
PI
Study Coord
Data Tech
Co-Invest
Analyze data
PI 180
Statistician 100
Co-Invest 80
Write manuscript
PI 100Study Coord 52
Statistician 45
Co-Invest 52
Total Hours = 8,775 656 970 2540 2000 2000 360 249
1040
520
260
Year 5Year 1 Year 2 Year 3 Year 4
360
520
260
180
180 180 180
1040
520
260
520
260
260
Combine timeline, tasks, and assigned time
Total Hours per Year
PI 260 620 260 260 280
Study Coord 832 1040 1040 1040 52
Data Tech 312 520 520 520
Statistician 80 145
Co-Invest 142 360 180 180 132
Total Hours = 8,775 1626 2540 2000 2000 609
Convert to % Effort per yr
PI 12.5% 29.8% 12.5% 12.5% 13.5%
Study Coord 40.0% 50.0% 50.0% 50.0% 2.5%
Data Tech 15.0% 25.0% 25.0% 25.0%
Statistician 3.8% 7.0%
Co-Invest 6.8% 17.3% 8.7% 8.7% 6.3%
Total FTEs 0.78 1.22 0.96 0.96 0.29
Total number of hours in year = 2080
Year 5Year 1 Year 2 Year 3 Year 4
Year 5Year 1 Year 2 Year 3 Year 4
Total hours: Convert to % effort
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Principal Investigator/Program Director (Last, first, middle): Fred Investigator, M D
DETAILED BUDGET FOR INITIAL BUDGET PERIODFROM THROUGH
DIRECT COSTS ONLY 7/1/2006 6/30/2007
PERSONNEL (Applicant organization only) DOLLAR AMOUNT REQUESTED (omit cents)
NAME
ROLE ON
PROJECT
INST.
BASE
SALARY
SALARY
REQUESTED
FRINGE
BENEFITS
TOTALS
Fred Investigator
Principal
Investigator 12 13% 130,000 16,488 3,495 19,983
Chloe Co-Investigator
Co-
Investigator 12 7% 183,500 12,527 2,656 15,183
Sally Statistician
Statistician 12 4% 82,750 3,183 675 3,857
Sam Coordinator
Study
Coordinator 12 40% 63,489 25,396 5,384 30,779
Dave TechnicianData
Technician 12 15% 38,522 5,778 1,335 7,113
SUBTOTALS
$63,372 $13,545 $76,916
TYPE
APPT.(months)
%
EFFORT
ON
PROJ.
Using assigned % effort, calculate salary & F/B
http://www.finsvc.duke.edu/Resources/Docs.html#fringe
Salaries Key Personnel: must have measurable effort; contribute
substantively to scientific development or execution of the project;including investigators on consortium
Measurable = 1% or more
Other Significant Contributors: OSCs contribute to thescientific development or execution of the project, but do NOTcommit any specified measurable effort to the project
Non-key personnel: service such as technicians, postdocs,
research associates (fellows), research assistants (graduatestudents), analysts, etc.
To Be Hired/Named: NOT key personnel
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Salaries
Salary Cap DHHS Appropriation Act for FY2006 restricts the amount of direct
salary of an individual under an NIH grant or cooperative agreementto Executive Level I of the Federal Executive pay scale.
Effective 1/1/2006: $183,500 (12 mo appt)
$137,625 (9 mo appt)
Differential between salary cap and actual salary must be cost shared
with non-sponsored funds
http://grants.nih.gov/grants/guide/notice-files/NOT-OD-06-031.html
SalariesClerical and administrative program or financial considered
F&A (indirect cost) unless major program as defined by A-21* Large complex programs such as research centers, program projects, etc.,
entailing assembling and managing teams of investigators from a number ofinstitutions.
Project which involve extensive data accumulation, analysis and entry,surveying, tabulation, cataloging, searching literature, and reporting
Projects that require making travel and meeting arrangements for large numberof participants, such as conferences and seminars.
Projects whose principal focus is the preparation and production of manuals andlarge reports, books and monographs (excludes routine progress reports andtechnical reports).
Projects that are geographically inaccessible to normal departmental services,
such as research vessels, astronomy, field sites.
Individual projects requiring project-specific database management;individualized graphics or manuscript preparation; human or animal protocols,and multiple project-related investigator coordination and communications.
*A-21 Cost principles
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Graduate Student Compensation
Effort must be commensurate with work on project
Maximum amount awarded is limited to Zero Level of NRSA Stipend
FY2006 is $36,996
Includes salary, fringe benefits, tuition remission (at Duke,registration and fees)
NO fringe benefits
http://grants1.nih.gov/grants/guide/notice-files/NOT-OD-06-026.html
Salaries
Negotiated with DHHS
Federal and Non-federal rates
Monthly, biweekly, housestaff, undergraduate student rates
Escalated over years
Fringe Benefits
http://www.finsvc.duke.edu/finsvc/CostReim/fbrates.html
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Consultants
Letter of commitment from each consultant, including
scope of work justification of purpose, period of time,measurement of commitment (hours/days/weeks)
payment methodology rate of pay Example: 4 days per year in Years 1-3 at $500 per day
Example: 4 hours per week during protocol development (Year 1) at$100 per hour
Meet IRS test for independent contractor
Duke faculty cannot be PAID consultants
CONSULTANT COSTS John Consultant, 4 days x $500/day = $2,0002 trips - travel (Air $600, Hotel $185, Meals/Ground $90) = $1930 3,930
Equipment
Capital equipment > $5,000
Useful life > 1 years
Excluded from F&A
Item required to perform work and not currently available Cross check Resource page
Provide justification, including make and model, if known
EQUIPMENT (Itemize)
-80 Freezer to store samples $9,000
9,000
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Supplies
Consistent with research plan Start with most expensive (animal purchase)
Group supplies into logical categories
Provide detail justification in budget narrative (non-modular)
Describe changes that occur from year to year (non-modular)
Escalate based on inflation (3%)
SUPPLIES (Itemize by category)
Cultures and serologies on 80 subjects ($342 per subject) $27,360
PCR reagents, enzymes, biochemicals, buffers, media, labeled ol igonucleotides $20,840
Specimen expenses (container storage and shipping materials) $1,260
49,460
Travel Directly related to research project
Who will travel and why Learn a new technique that directly relates to project
Present data findings for project
Consistent with University policies
Provide detail justification in budget narrative (non-modular)
TRAVEL
PI and Co-Investigator to attend national mee ting (see budge t justifica tion) 3,000
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Other Expenses
Non-supply costs Animal care/per diems (check current rates)
Subject costs (payment, meals, parking)
Outside services
Shared Facilities and Service Centers fees
Service Contracts on equipment related to project
Caution: no indirect/unallowable items
OTHER EXPENSES (Itemize by c ategory)
Subject payments (80 subjects x $50 baseline) $4,000
Subje ct parking (80 subjects x $6.00/day x 2 visits) $960
Ex pre ss m ail tra nsport of sp ecim en s $2,240 $7,200
Office Supplies: Office supplies that are normally used in the generaladministrative support of a project should not be included in the budget. Officesupplies that are used exclusively for project-specific activities may beincluded in the budget. Since many items of office supplies are used for bothgeneral administrative support and project-specific activities, it is importantthat these items, when included in the budget, be described in terms of theirproposed use and arrangements made to segregate the items.
Local Telephone Costs: Local telephone, pagers, cell phones, and internetused to conduct routine business of the project should not be included in thebudget. Telephone lines, including data lines, modems, and freezer alarmsthat are exclusively for project-specific activities may be included in the
budget.
Telephone Toll Calls: Telephone toll calls (long distance) may be included inthe budget; however, care must be taken to ensure that calls are directlyrelated to project-specific activities.
Unallowables included in indirects
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Memberships in Professional and Scientific Organizations: Membershipsin professional and scientific organizations may not be included as directcosts.
Postage: Postage may be included in the budget when it is directly relatedto the conduct of the study, including correspondence with the sponsor andproject participants. Additional postage may be included in the budget todisseminate materials/specimens produced as a result of the project activities.
Meals and Refreshments (participants): May be included in the budgetwhen it is directly related to the conduct of the study and has been approvedby the sponsor.
Unallowables included in indirects
Consortium Must have authorization from subcontracting institution
Signed Face Page (by PI and Institutional Official)
Detailed Budget
Project Budget and justification
Checklist including F&A rate
Validate budget information
Consider what impact a funding cut will have
CONSORTIUM/CONTRACTUAL COSTS DIRECT COSTS $50,000
CONSORTIUM/CONTRACTUAL COSTS FACILITIES AND ADMINISTRATION COSTS $23,250
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Modular Budget
Principal Investigator/Program Director (Last, First, Middle): Fred Investigator, MD
BUDGET JUSTIFICATION PAGEMODULAR RESEARCH GRANT APPLICATION
Initial Period 2nd
3rd
4th
5th
Sum Total
(For Entire ProjectPeriod)
DC less Consortium F&A 225,000 250,000 225,000 225,000 125,000 1,050,000
(Item 7a, Face Page) (Item 8a, Face Page)
Consortium F&A 23,250 23,250 23,250 23,250 11,625 104,625
Total Direct Costs 248,250 273,250 248,250 248,250 136,625 $ 1,154,625
OMB Circular A-21, Section C.10.:
Consistency in estimating, accumulating and reporting costs:
a. An educational institution's practices used in estimating costs in pricing
a proposal shall be consistent with the educational institution's cost
accounting practices used in accumulating and reporting costs.
b. An educational institution's cost accounting practices used in
accumulating and reporting actual costs for a sponsored agreement shall
be consistent with the educational institution's practices used in estimating
costs in pricing the related proposal or application.
c. The grouping of homogeneous costs in estimates prepared for proposal
purposes shall not per se be deemed an inconsistent application of costaccounting practices under subsection (a) when such costs are
accumulated and reported in greater detail on an actual cost basis
during performance of the sponsored agreement.
Why are detailed budgets required for modular grants?
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Modular Budget Justification
Personnel
Fred Investigator, MD, Principal Investigator (12.5% Year 1; 30% Year 2;12.5 % Years 3-4; and 13.5% Year 5). Dr. Investigator is an AssociateProfessor of Department XX and is board certified in XXX. He has more thanXX years as a clinical investigator and has conducted several studies asPrincipal Investigator or Co-investigator in this area of research. He will beresponsible for supervising all aspects of the study, including design andimplementation of the clinical protocol and data collection tool. He will directlyoversee the recruitment and follow-up of subjects and coordinate efforts withDr. Consortium at University of North Carolina. Dr. Investigator will also beresponsible for writing and disseminating all study results and reports, includingannual progress reports.
Chloe Investigator, MD, Co-Investigator (7% Year 1; 17% Year 2; 9% Year3-4; and 6% in Year 5). Dr. Co-Investigator is a Professor in the Department
of XXX and extensive experience in the field of XXX. She will assist thePrincipal Investigator in setting up the infrastructure for the study, inrecruiting patients and providing follow-up visits. Dr. Co-investigator willalso participate in writing manuscripts and preparing reports for conferencepresentations.
Modular Budget JustificationSally Statistician, PhD, Statistician (4% Year 1; 7% Year 5). Dr Statistician is anAssistant Professor in the Department of Biostatistics and Bioinformatics. Herprincipal area of interest and experience is in the Bayesian analysis of longitudinalstudies. Dr. Statistician will work with the Principal Investigator and Co-Investigatorsin designing and performing the analyses required for this proposal. She will beresponsible for randomization of participants to experimental conditions and theconduct of the main study analyses. She will assist in writing papers and preparingreports for conference presentations.
Sam Coordinator, MPH, Clinical Research Coordinator (40% in Year 1; 50% inYears 2-4; and 2.5% in Year 5). Sam Coordinator will serve as the project managerand will coordinate and supervise all day-to-day study activities, serve as a liaisonbetween project staff and external groups, and assist in writing project reports and
papers, as needed. He will initiate recruitment, perform initial screening procedureswith study candidates, obtain informed consent, administer the questionnaires tostudy participants, schedule all participants visits and arrange for participantcompensation and parking. Mr. Coordinator will be responsible for managing studybases and the week-to-week tracking of enrolled study patients to assure that allprocedures are completed in a schedule commensurate with the research plan.During the data analysis phase, he will participate in cleaning the data set.
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2
Modular Budget Justification
Consortium:
The University of North Carolina will serve as a subcontractorwith approximately $74,000 total costs ($50,000 direct costs;$23,250 F&A costs) for years 1 through 4 and approximately$37,000 total costs ($25,000 direct costs; $11,625 F&A costs)in Year 5. Dr. Conrad Consortium will serve as a co-investigator at 10% in year 1 through 4 and 5% effort in year 5.Calculations are based on 46.5% F&A rate for University ofNorth Carolina at Chapel Hill [domestic institution]. Dr.Consortium is a Professor in the School of Medicine. Hisexpertise is in the area of .. Dr. Consortium will beresponsible for developing the IRB protocol at UNC, for patient
recruitment, follow-up, data collection, and ... He will alsoparticipate in the data analysis and interpretation as well aswriting papers and presentations resulting from this project.
Modular Budget Justification
Variation in Modules (This additional narrative budget justification isprovided because there is a variation in the number of modules
requested.)
There is an increase in modules in Year 2 of the project duringthe full year of recruitment and follow-up of subjects. Additionalinvestigator, study coordinator and data technical time isnecessary to meet the targets of the study. In Year 5, fewermodules have been requested during data analysis andmanuscript development.
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P ri nc ip al In ve st ig at or /P ro gram D irec to r ( La st , fi rs t , mi dd le ): F re d In ve st ig at or , MD
BUDGET FOR ENTIRE PROPOSED PERIOD OF SUPPORT
DIRECT COSTS ONLY
BUDGET CATEGORY
INITIAL BUDGET
PERIODADDITIONAL Y EARS OF SUPPORT REQUESTED
TOTALS (from Form Page 4) 2nd 3rd 4th 5th
77,956 139,215 93,936 96,170 73,541
CONSULTANT COSTS 3,930 3,988 4,048 4,109 4,172
EQUIPMENT 9,000
SUPPLIES 49,460 50,944 52,472 54,046
TRAVEL 3,000 3,090 3,183 3,278 3,376
INPATIENT
OUTPATIENT 60,000 60,000
OTHER EXPENSES 7,200 7,200 7,200 7,200 4,000
DIRECT 50,000 50,000 50,000 50,000 25,000
SUBTOTAL DIRECT COSTS(Sum = Item 8a, Face Page)
F&A 23,250 23,250 23,250 23,250 11,625
TOTAL DIRECT COSTS 223,796 337,687 294,089 238,053 121,714
TOTAL DIRECT COSTS FOR ENTIRE PROPOSED PERIOD OF SUPPORT 1,215,339
PERSONNEL: Salary and fringe
benefits. Applicant
organization only.
PATIENT
CARE
COSTS
ALTERATIONS AND
RENOVATIONS
CONSORTIUM/CONTRACTUAL
COSTS
CONSORTIUM/CONTRACTUAL
COSTS
200,546 314,437 270,839 214,803 110,089
Traditional Budget JustificationPersonnel
Fred Investigator, MD, Principal Investigator (12.5% Year 1; 30% Year 2;12.5 % Years 3-4; and 13.5% Year 5). Dr. Investigator is an AssociateProfessor of Department XX and is board certified in XXX. He has more thanXX years as a clinical investigator and has conducted several studies asPrincipal Investigator or Co-investigator in this area of research. He will beresponsible for supervising all aspects of the study, including design andimplementation of the clinical protocol and data collection tool. He will directlyoversee the recruitment and follow-up of subjects and coordinate efforts withDr. Consortium at University of North Carolina. Dr. Investigator will also beresponsible for writing and disseminating all study results and reports, includingannual progress reports.
Chloe Investigator, MD, Co-Investigator (7% Year 1; 17% Year 2; 9% Year3-4; and 6% in Year 5). Dr. Co-Investigator is a Professor in the Departmentof XXX and extensive experience in the field of XXX. She will assist thePrincipal Investigator in setting up the infrastructure for the study, inrecruiting patients and providing follow-up visits. Dr. Co-investigator willalso participate in writing papers and preparing reports for conferencepresentations. Dr. Co-Investigators institutional base salary exceeds theFY06 salary cap. The Executive Level I salary cap has been used for the
ur oses of this bud et.
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2
Traditional Budget Justification
Personnel continued
(all other personnel descriptions same as modular)
Fringe benefits have been calculated based on the current negotiated rates with DHHS.Salaries and fringe benefits have been escalated 3% annually.
Consultants: Dr. John Consultant is a Professor at the University of California-SanDiego. He will serve as the biostatistician for the Data and Safety Monitoring Board(DSMB) created for this project, and he will also advise on the randomization for all studyparticipants. Funds are requested for 4 days each year at $500 per day. In addition, fundsare requested for travel to include airfare ($600), hotel accommodations ($185), meals andground transportation ($90) for 2 trips per year. Total requested $3,930. An increase of 3%is requested for travel in years 2-5.
Traditional Budget Justification
Equipment: We request the purchase of one 80 freezer to isolate and store subjectsamples.
Supplies: Mycoplasma laboratory expenses. Since respiratory cultures for Mycoplasmaare not "routine care," the cost of these cultures will be borne by the grant and not thepatients. The expenses are based on our projection of enrolling 80 respiratory patients peryear and obtaining two cultures on each patient (viz., nasopharyngeal swab, inducedsputum or sputum, if obtainable). Cultures will be performed by a commercial laboratory(Yahoo, Kalamazoo, MI) and the cost per culture is $205; however, Duke receives a 20%discount, so each culture will cost $171, or $27,360 per year ($171 x 2 x 80).
Other supplies. The expenses for PCR reagents and consumable laboratory supplies arereasonable costs based on our current budget for similar molecular studies. Funds havealso been requested for container storage and shipping materials to send samples.
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2
Travel: We request $3,000 per year to permit two investigators to attend national orinternational scientific meetings to present the results of this project. An increase of 3%is requested for years 2-5.
Other Expenses: Subject reimbursement has been requested at a cost of $200, withpartial payment of $50 being made for completing the baseline assessment, $75 uponcompletion of 6 and 12 month follow-ups. Funds budgeted for this expense in Years 1-4 are $4,000 per year. (80 x $50 baseline; 80 x $75 6 mos; 80 x $75 12 mos =$16,000/4 years = $4,000 per year). In addition, we have requested parking for eachsubject at $6.00 for each visit $960 per year. Funds are requested for express mail tosend samples to lab in Years 1 through 4.
In Year 5, we request $4,000 for publication costs to help defray costs associated withpublication of articles in journals and preparation of prints, slides, and posters fornational meetings.
Traditional Budget Justification
Outpatient care: Laboratory tests and clinical procedures will be performed onsubjects recruited as detailed in the Research Plan. Costs are based on DukeUniversity Medical Center approved research charges. In calculating total costs, wehave assumed that 20% of the 100 screened subjects will not be eligible or will requireadditional testing for evaluation for drug toxicities or other abnormalities during thestudy. This figure is based on our experience with ongoing studies. For the 80subjects, we request $60,000 in each Year 2 and Year 3 for the following tests:
CBC with differential 80 $23 $ 1,840EKG technical & professional 80 $77 $ 6,160CT Chest technical & professional 80 $650 $52,000Total costs $60,000
Traditional Budget Justification
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2
Checklist
3. FACILITIES AND ADMINSTRATIVE COSTS (F&A)/ INDIRECT COSTS. See specific instructions.
DHHS Agreement dated: 08/10/05 No Facilities And Administrative Costs Requested.
DHHS Agreement being negotiated with Regional Office.
No DHHS Agreement, but rate established with Date
CALCULATION* (The entire grant application, including the Checklist, will be reproduced and provided to peer reviewers as confidential information.)
a. Initial budget period: Amount of base $ 166,546 x Rate applied 55.5 % = F&A costs $ 92,433
b. 02 year Amount of base $ 204,437 x Rate applied 56.0 % = F&A costs $ 114,485
c. 03 year Amount of base $ 160,839 x Rate applied 56.0 % = F&A costs $ 90,070
d. 04 year Amount of base $ 164,803 x Rate applied 56.0 % = F&A costs $ 92,290
e. 05 year Amount of base $ 85,089 x Rate applied 56.0 % = F&A costs $ 47,650
TOTAL F&A Costs $ 436,928*Check appropriate box(es):
Salary and wages base Modified total direct cost base Other base (Explain)
Off-site, other special rate, or more than one rate involved (Explain)
Explanation (Attach separate sheet, if necessary.):
MTDC = Subtotal Direct Cost less
equipment, patient care costs, tuition, rent,and subcontract over $25,000
Mismatch between detailed budget and justification
Compensation: employee; consultant; subcontractor;independent contractor
Fellows versus postdoctoral research associates
Stipends and fringe benefits for graduate students
Minor equipment listed as capital equipment (
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Start date out of sync
Over budgeted in personnel
Under budgeted in supplies
Animals in research plan but no request for purchase
Animal per diem missing or incorrectly calculated
Item(s) on Detailed Budget not included in justification
Typos
Common Budget Problems