Transcript Title

Stephen F. Austin State University
Office of Research & Sponsored Programs
Presents…
Proposal
Budget Basics
Today’s Topics
Staff introductions
Budgets – what are they?
Budget categories
– Direct costs
– Indirect costs
Cost sharing/Matching
Budget narrative
Who We Are
Carrie Brown
Director
Controller
Dora Fuselier
Data analysis/reporting
Policies and procedures
Monitor Internal (RDF)
IACUC Representative
Letitia Hamiliton
Grants Accountant
Jennifer Hanlon
Assistant Director – POST
AWARD
Sub-contract development
Compliance and monitoring
Effort reporting
Amendments/revisions
Grant close-outs
Monitor internal (FRG, MG)
Public Affairs Liaison
Ashley Gillespie
Grants and Contracts Specialist
PRE AWARD
Funding Opportunities
Guideline Interpretation
Proposal/Budget Preparation
Review of SFA Commitments
Proposal Clearance Form
Proposal Submission
IRB Member
Christine Hennessey
Research Development
Specialist
Research Center Support
Grant development
assistance
Promotion of research
activities
ORSP Website Development
Susan McDaniel
Coordinator
Database Management
Grant Processing and
Tracking
Internal Funds Coordinator
Student Management
Office Publications
Events Coordinator
Correspondence
What is a proposal budget?
A numerical representation of your project
Details what you need to achieve your
proposed objectives and the associated cost
– a planning tool for you
– an explanation of your narrative for the funder
Make it Clear and Simple
One of the first items a funder might review.
No strict formula- but there is a good
generic format (see example).
Match project methodology.
Envision each step and what you will need.
Be Accurate and Realistic
Plan carefully
– try to estimate costs as accurately as possible
demonstrates credibility
helps ensure achievement of objectives
decreases number of changes needed later
– follow funder’s instructions completely
– usually some flexibility in how you spend
check award notice
contact ORSP
– usually cannot add money to award amount
Research your targeted funder carefully
Focus of funder
Items they will and will not fund
Average award amount
Award range (bottom and top limits)
Timeframes
– How long can your project last?
– When can your project start?
– How long will it take to find out if you are funded?
Thinking Ahead
Engage appropriate individuals in development
and approval of budget (e.g., chair/dean, ORSP,
collaborators).
Anticipate cost increases over life of project.
Anticipate SFA costs and commitments, both
budgeted and non-budgeted (e.g., space/facilities,
equipment use, supplies, release time, support staff).
Enhance; don’t supplant.
What is the funder looking for?
Have you thought carefully about your needs?
Will you spend their money wisely?
Is your organization reliable?
Quotes from prospective funders
• “I don't like to see in-kind services in the
budget, when often it's just a lot of volunteers
licking stamps.”
• “What makes me crazy is an organization
ignoring our guidelines.”
• “Don't try to pull the wool over our eyes. Be
honest and straightforward.”
Presentation
Follow exact format requested by funder.
Need detailed line-item budget for internal
purposes, but might not need to provide
same level of detail to funder.
How to Begin
Can start budget before you even write a
word of the narrative. Can help refine your
project design/method and determine scope.
Envision each step and what you will need
to complete that step. Jot it down.
Direct Costs
Costs that can be identified directly with
your project
– Federal government definitions of allowable and unallowable
direct costs can be found in OMB Circular A-21, Cost Principles
for Education Institutions.
Line items in budget
Explicit expenditures
Direct Costs
Items/categories depend on funder.
Might include:
Personnel/Salaries (include estimated annual raises)
Fringe Benefits
Equipment
Supplies and Materials
Travel
Consultants/Subcontracts
“Other” (e.g., postage, long distance)
Personnel
For each person who will work on the project,
provide title or job type and amount of time (or
percent of effort) s/he will devote to the project.
current SFA employees
new employees (for the duration of the grant)
** You must contact Human Resources to complete
paperwork and postings for new positions.
Personnel might include:
faculty members
research scientists and associates
graduate students
undergraduate students
administrative assistants
evaluators (internal)
programmers
technology experts
Personnel
Current SFA Employees
Often paid through…
Course release time or overload (25% maximum –
additional compensation).
Summer salary if less than 12-month contract.
** Time commitments must be approved by chair/dean.
** Additional compensation MUST be approved explicitly by
funder and university.
Personnel
Example 1
Year 1
Year 2
Year 3
Salaries and Wages
TOTAL
239136
Coordinator (100% time for 12 months)
41000
42230
43497
Admin Assistant (100% time for 12 months)
21000
21630
22279
Enhance online courses (25 @ $500 each)
12500
12500
0
Develop test modules (5 @ $3,000 each)
15000
7500
0
Additional Compensation:
Fringe Benefits
For each dollar paid as salary to an employee, SFA
incurs associated costs for fringe benefits.
Fringe Benefits Breakdown
Regular
Employee
(26%)
Graduate
Assistant
(2% + ins.)
Student Assistant
(2%)
Health Insurance
11.4%
% employed
0
Social Security Match
6.2%
0
0
Retirement Match
6.4%*
0
0
Unemployment
Compensation
1%
1%
1%
Worker's Compensation
1%
1%
1%
Type of Benefit
*8.32% for non-TRS employees hired before 1996.
Personnel - Benefits
Year 1
Year 2
Year 3
Salaries and Wages
TOTAL
239136
Coordinator (100% time for 12 months)
41000
42230
43497
Admin Asst (100% time for 12 months)
21000
21630
22279
Enhance online courses (25 @ $500 each)
12500
12500
0
Develop modules (5 @ $3,000 each)
15000
7500
0
Additional Compensation:
Benefits
57450
Salaried staff (26%)
16120
16604
17102
Additional comp (16.05%)
4414
3210
0
** Note: Health insurance is not included in additional compensation
calculation, since health insurance is already covered 100%.
Equipment
Fixed, movable, and shared equipment that meets SFA’s
definition of equipment (see SFA Property Web site at
http://www.sfasu.edu/purchasing/property/definitions.asp).
CAPITAL EQUIPMENT ($5,000+)
CONTROLLED EQUIPMENT ($500-$4,999.99) – e.g.,
TVs, printers, non-digital cameras, firearms (all)
UNIVERSITY-CONTROLLED EQUIPMENT ($0 $4,999.99) – e.g., computers, PDAs, digital cameras
Equipment
Try to be specific in your description model numbers, types, size, etc.
Some funders might even like a quote
attached for major pieces of equipment.
Equipment
Equipment
Computers w/ webcams (20 students @
$1,500 each)
30000
30000
0
0
Supplies
Itemize expendable supplies, including:
Lab supplies such as chemicals, glassware,
and disposables.
Questionnaires and test materials.
Instructional materials.
Supplies
Supplies
3750
Supplies (e.g., DVDs, labels)
250
250
250
Recruitment Materials (e.g., brochure
paper, printer cartridges)
1500
1000
500
Travel
Attendance at professional meetings: airfare,
mileage, lodging, meals, registration, etc.
Field work: vehicle rental, mileage, meals, etc.
Local travel: interviews, outreach, etc.
– In-state lodging: $85 for lodging unless otherwise specified at
http://www.gsa.gov/Portal/gsa/ep/contentView.do?queryYear=2010&content
Type=GSA_BASIC&contentId=17943&queryState=Texas&noc=T
– In-state meals: $36 per day.
– Mileage: 50¢ per mile.
– Out-of-state rates: http://www.sfasu.edu/controller/travel/meallodging.asp
Travel
Travel
Travel to partner sites & dissemination
17350
2450
7450
7450
Consultants
Non-SFA individuals or organizations paid
by contract
Provide expertise of a well-defined nature
for a fixed period of time
Usually paid a consulting fee (with travel
costs either absorbed in fee or added to fee)
Indicate name, number of work days, rate of
pay, and qualifications (e.g., vita)
Subcontracts
Funds for non-SFA partners
Might need Memorandum of Agreement
outlining partner responsibilities and
commitments
Include partner’s own fringe benefits rate
and indirect cost rate (not SFA’s)
Subcontracts
Consultants and Contracts
191000
Community Colleges 18 @ $2,000/year
each, 4 @ $5,000/year
69000
45000
32000
External Evaluator
15000
15000
15000
Other
Costs that do not fit into other established budget
categories.
Copying and printing services
Long distance phone charges
Equipment maintenance/repair
Communication charges
Equipment rental
Other
Other
3000
Postage
500
500
500
Long Distance
500
500
500
Indirect Costs (F&A)
a.k.a. Facilities & Administrative Costs (F&A), overhead
Real institutional costs – essential to project, but difficult
to allocate to one project alone (purchasing, building use,
equipment usage, utilities, payroll)
Not itemized “directly” in budget
To recoup these costs, organizations negotiate a composite
indirect cost rate with federal government for use on all
projects.
Indirect Costs
SFA’s rate = 28.3% of modified total direct costs
(excluding equipment, tuition, lease, and only on
the first $25K of each subcontract)
Funders can cap this rate at a lower level or not
allow indirect costs at all. Be sure to check the
limits of the funder.
When a lower rate is specified, SFA is essentially
being asked to absorb these costs.
Year 1
Year 2
Year 3
Salaries and Wages
TOTAL
239136
Coordinator (100% time for 12 months)
41000
42230
43497
Admin Assistant (100% time for 12 months)
21000
21630
22279
Enhance online courses (25 @ $500 each)
12500
12500
0
Develop modules (5 @ $3,000 each)
15000
7500
0
Additional Compensation:
Benefits
57450
Salaried staff (26%)
16120
16604
17102
Additional comp (16.05%)
4414
3210
0
Travel
Travel to partner sites & dissemination
17350
2450
7450
7450
Equipment
Computers w/ webcams (20 students * $1,500)
30000
30000
0
0
Supplies
3750
Supplies (DVDs, labels)
250
250
250
Recruitment Materials (brochure paper, printer cartridges)
1500
1000
500
Consultants and Contracts
191000
Community Colleges 18 @ $2,000/year, 4 @ $5,000/year
69000
45000
32000
External Evaluator
15000
15000
15000
Other
3000
Postage
500
500
500
Long Distance
500
500
500
Total Direct
229234
173374
139078
Total Indirect - calculated at 28.3% of MTDC
64873
49065
39359
$294,107
$222,439
$178,437
TOTAL Request
541686
$694,983
Cost Sharing
Resources contributed to a sponsored project
over and above the support of the funder.
Matching, in-kind (often used synonymously)
May come from SFA or third parties with
appropriate approvals.
SFA does not cost share unless cost sharing is
required or preferred by funder.
Cost Sharing
Examples:
percentage of salaries/fringe, course
release time
graduate assistants/student assistants
(non-federal)
travel
supplies
Cost Sharing
Must be reported to the funder.
Must be documented clearly.
Do not commit something that you cannot
realistically provide as well as document.
Charge must be considered allowable if
directly charged to the grant
Budget Narrative
a.k.a budget justification, budget explanation
Text (narrative) explanation of budget figures
Explains how costs were calculated
Justifies the need for each cost
Matches the budget table/spreadsheet
Matches proposal narrative
Personnel Justification
A Project Coordinator will be employed at 1.0 FTE to manage all project
operations and activities. The requested salary for the Coordinator is $41,000 (year
1); a 3% increase is included in subsequent years for a total three-year salary of
$126,727.
A Project Assistant will be employed at 1.0 FTE to provide oversight for
teacher interns who have received financial support from the grant and to assist in
management of activities with the Coordinator. The salary requested is $21,000
(year 1); a 3% increase is included in subsequent years for a total three-year salary
of $64,909.
Additional compensation is requested for faculty members to modify reading
courses to include content on oral language development - work that is beyond their
normal department load. The amount requested for years 1 and 2 is $12,500 each
year (25 courses total, at $500/course modification) for a total of $25,000.
Additional compensation is also requested for faculty members for the creation of
online Spanish modules, work that also is beyond normal departmental load. The
amount requested in year one is $15,000 (5 modules @ $3,000 each).
Fringe Benefits Justification
Fringe benefits are calculated at the rate of 26% for
salaried employees and the rate of 16.05% for additional
compensation payments. The fringe rate includes health
insurance, social security matching, retirement matching,
unemployment compensation, and worker’s compensation.
Fringe benefits for additional compensation do not include
health insurance.
Equipment Justification
The requested equipment will enable university faculty to observe and
provide immediate feedback to student interns as they work in their
classrooms at remote locations across the state.
Equipment requested includes: 20 laptop computers and software,
@$1,500 each for a total cost of $30,000 (these computers will ensure
that students who do not own their own laptop computers will not be
excluded from participating in the program). The Administrative
Assistant will be in charge of tracking and maintaining this inventory
and coordinating with students for use.
Future costs of Web cams and other interactive media/audio technology
will be added as a student course fee.
Supplies Justification
Supplies - Program staff will purchase blank DVDs and
labels for use in making program marketing and
promotional materials available to participating colleges.
These costs are estimated at $250/year, for a total of
$750 for the project.
Recruitment Materials – SFA requests funds for the
printing ($1,500 in year one and decreasing to $500 in
year 3) and dissemination (postage at $500 per year) of
materials, including brochures, flyers, and pamphlets to
be provided to help community colleges market the
program to current community college students and
provide them with information on scholarships and other
financial aid ($4,500 total).
Travel Justification
Project funds requested for travel are reasonable and
necessary to the conduct and success of the proposed
project. All travel will be calculated using State of Texas
or federal allowable rates, as appropriate.
Categories of travel include:
– travel to the fall FIPSE project directors’ meetings in
Washington, D.C. ($1,700/year for a total of $5,100)
– travel to partner sites as needed ($750/year for a total of
$2,250)
– travel to demonstration sites and for dissemination of
project best practices and results at state and national
conferences (2 persons @ $1,250/trip x 2 trips).
Contract/Consulting Justification
Each of the 17 participating community colleges will receive
$2,500 in year one, $1,500 in year two, and $1,000 in year three,
and each of the 4 larger participating community college
systems or districts will receive $6,000 in year one, $4,500 in
year two, and $3,500 in year three. This totals $146,000 in
subcontracts to the college partners. These funds will be used to
allow full participation of each college in the project, including
costs to: expand online AAT course offerings; travel to partner
meetings and program articulation meetings; and the
development, printing, and dissemination of marketing materials
targeting their students and AAT programs.
The External Evaluator will be Dr. Smith from the University of
XX. Her areas of emphasis are standards-based instruction and
accountability, program evaluation, and educational policy. The
budget provides $15,000/year, totaling $45,000. The contract
will include professional services and travel costs, including
annual travel to the FIPSE project directors’ meeting in
Washington, D.C.
“Other” Justification
Long Distance Service - Long distance fees of $500/year
have been budgeted due to the high volume of
communication anticipated between the Project
Coordinator and partner schools, for a three-year total of
$1,500.
Partner Meetings - SFASU will host a kick off meeting and
yearly partner meetings to keep all participants actively
involved in the progress of the project. At least one
representative from each participating community college
will attend the meeting. Costs for three working meetings
include lunch for participants and meeting materials
($1,750 total).
GRANT APPLICATION FOR THE TITLE III, PART A PROGRAMS
TITLE III, HIGHER EDUCATION ACT OF 1965, AS AMENDED
Activity No.
1
No. of Pages FORM APPROVED
OMB NO. 1840-0114
1
Page No.
EXP. DATE: 12/31/07
ACTIVITY BUDGET (To be completed for every major activity for which funding is requested)
1. Name of Applicant Institution:
2. Activity Title:
STEPHEN F. AUSTIN STATE UNIVERSITY
Improving Assessment and Advisement System for Student
Success
3. Budget Categories By
First Year
Year
Object Class
% of
Funds
Time Requested
a. Personnel (Position Title)
Second Year
% of
Time
Third Year
Funds
Requested
% of
Time
Fourth Year
Funds
Requested
% of
Time
Fifth Year
Funds
Requested
% of
Time
Funds
Requested
Total Funds
Requested
Placement Director
100% $
28,500 100% $
29,640
85% $
26,202
75% $
24,044
65% $
Sutdent Mentors (2)
100% $
12,350 100% $
12,844
85% $
11,354
75% $
10,419
65% $
Advisors (2)
100% $
53,200 100% $
55,328
85% $
48,910
75% $
44,882
65% $
40,454 $ 242,774
SUB-TOTAL
$
94,050
$
97,812
$
86,466
$
79,345
$
71,516 $ 429,189
b. Fringe Benefits (26%)
$
21,489
$
22,349
$
19,756
$
18,129
$
16,340 $
98,063
c. Travel
$
-
$
-
$
-
$
-
$
- $
-
d. Equipment
$
3,750
$
-
$
-
$
4,218
$
- $
7,968
e. Supplies
$
7,050
$
7,332
$
7,139
$
7,087
$
7,019 $
35,626
f. Contractual
$
-
$
-
$
-
$
-
$
- $
-
g. Construction
$
-
$
-
$
-
$
-
$
- $
-
h. Other
i. TOTAL DIRECT
CHARGES
$
4,600
$
4,784
$
4,489
$
4,331
$
4,153 $
22,356
$ 117,849
$
113,110
$
$ 130,939
$ 132,277
21,672 $ 130,057
9,391 $
56,358
99,029 $ 593,203
ORSP can help…
Review and interpret funder guidelines
Discuss potential budget needs
Calculate salaries and fringe benefits
Advise you on cost sharing
Calculate indirect costs
Complete required budget forms
Edit budget narrative
Ensure correct budget calculations
Obtain administrative approvals
Thank you!
Please contact us:
Carrie Brown
[email protected]
Jennifer Hanlon
[email protected]
Ashley Gillespie
[email protected]
Christine Hennessey
[email protected]
Susan McDaniel
[email protected]
LIBERAL ARTS NORTH, ROOM 421
468-6606