Transcript University of Kansas Medical Center

KUMC Research Institute
How to Think Through a Grant Budget
Sponsored Programs Administration
(SPA)
http://www2.kumc.edu/researchinstitute/
Presented by Vickie Eaton
Sponsored Programs Administration
(SPA)
 Assist faculty and staff in acquiring extramural
support for research, education and service
projects.
 Ensure that these projects are conducted in
compliance with federal and state regulations,
university policies and commitments specified in
grants, contracts and other agreements with
external sponsors.
Sponsored Programs Administration
(SPA)
 Pre Award – Assist PI with grant proposal
development, review and submission
 Post Award – New account set up, grants
monitoring, and financial reporting
How to think through a grant budget
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Budget initiation and preparation
Cost Sharing
Multiple projects/Multiple PIs
Subcontracts and subawards
Budget negotiation
Basic science research vs. clinical research vs.
educational grants
Budget Initiation and Preparation
 Develop a budget (financial plan) after the Research
Plan is drafted
 Estimate project costs based on Aims and Methods
proposed in the Research Plan
 Make sure all costs are covered, do not over or under
estimate the costs needed
 Budget Type
-Modular budget
-Non-Modular budget
Budget Initiation and Preparation
Total Costs consist of:
 Direct Costs
Costs that can be specifically identified with a particular
project or activity.
 Facilities and Administrative Costs (F&A)
Costs that are incurred by a grantee for common or joint
objectives and cannot be identified specifically with a
particular project or program. These costs are also known
as "indirect costs."
Budget Initiation and Preparation
Budget Types:
 Modular Format – used for NIH applications that
request $250,000 or less per year in direct costs.
 Non-Modular Format (see attachment) – used for
NIH applications that request more than $250,000
per year in direct costs.
Budget – Modular Grant
 Request funds in modules of $25,000. There will be no
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future year escalations.
List all personnel, including names, percent of effort and
roles on the project
List the individuals/organizations with whom consortium
or contractual arrangements have been made
List equipment item(s) needed for the project
Make sure you have enough funds needed for supplies
and other project costs after personnel costs are
determined
Budget – Non-Modular
 Permission is required from NIH at least 6 weeks prior to
the anticipated submission of any application requesting
$500,000 or more in direct costs for any year.
 Investigators submitting an NIH application seeking
$500,000 or more in direct costs in any single year are
expected to include a plan for data sharing or state why
data sharing is not possible.
 Costs requested must be allocable, reasonable and
allowable under OMB Circular A21.
Budget – Non-Modular, cont.
Budget Categories:
 Personnel
 Consultants
 Equipment
 Supplies
 Travel
 Consortium/Contractual Costs
 Other Expenses
 Unallowable Costs
Budget – Non-Modular, cont.
Personnel
 Provide brief descriptions of duties for all positions listed in
the budget, with the percent of effort requested (in calendar
month) each year and any anticipated fluctuations.
 “To be named” personnel are often deleted by reviewers.
 List Institutional Base Salary (all sources including teaching,
research and clinical) for each individual.
 Current salary limitation on NIH proposal is $191,300.
 KUMC Fringe Benefits - Faculty and Staff: 28%, Students:
2%.
 Use inflationary or escalation factors as appropriate.
Budget – Non-Modular, cont.
Consultant
 Whether or not costs are involved, provide the names
and organizational affiliations of all consultants.
 Describe the services to be performed include the
number of days of anticipated consultation, the
expected rate of compensation, travel, per diem, and
other related costs.
Budget – Non-Modular, cont.
Equipment
 List each item with acquisition cost of $5,000 or
more.
- Estimate the cost of equipment using an
appropriate cost estimation method such as
vendor quotes or catalog prices. Make sure that
sales tax, duty, transit insurance, freight, and
installation charges are included in the
estimated cost.
Budget – Non-Modular, cont.
Supplies
 Itemize supplies in separate categories, such as
glassware, chemicals, radioisotopes,
 Animal purchase needs to be specified with the
species and the number to be used.
 Office supplies are normally treated as F&A
costs, NOT direct costs, on NIH research grant.
Budget – Non-Modular, cont.
Travel
 List domestic travel and foreign travel separately.
Foreign travel is defined as any travel outside of
Canada and the United States and its territories
and possessions.
 Estimate airfare, hotel and ground transportation
(e.g., rental car) costs.
Budget – Non-Modular, cont.
Other Expenses
 Itemize any other expenses by category and unit
cost, such as animal maintenance, publication
costs, computer charges, service contracts,
equipment maintenance, rentals and leases.
 Postage, local phone charges & memberships
shall be treated as F&A costs on NIH research
grants.
Budget – Non-Modular, cont.
Unallowable Costs:
 Food
 Alcoholic beverages
 Employee parking fees
 Entertainment charges
 Cell phone
 Any other unallowable costs specified by sponsor
(i.e. books, PI salary, membership….)
Budget – Non-Modular, cont.
Consortium/Contractual Costs
Collaborative arrangement in support of a research
project in which part of an activity is carried out
through a formal agreement between a grantee and
one or more other organizations.
Budget – Non-Modular, cont.
Patient Care Costs
 Provide the names of any hospitals and/or clinics
and the amounts requested.
 List the number of patient days, estimated cost
per day, and cost per test or treatment.
 Provide inpatient and outpatient costs separately.
 If multiple sites are to be used, provide detailed
information by site.
Budget – Modular/Non-Modular
F&A Costs (Indirect Costs)
 KUMC F&A rates:
On campus – 50% of MTDC*
Off campus –26% of MTDC*
Training/Instruction – 41% of MTDC
Other Sponsored Activities – 33% of MTDC (Clinical trials
should use this rate for budget calculation)
* The basis for F&A costs calculation.
The basic indirect costs are
calculated on a subset of direct costs, normally excluding equipment,
patient care, tuition, scholarship, space rental, alterations and
renovations, and subcontract costs in excess of the first $25,000.
Cost Sharing
Cost sharing is the portion of project or program
costs not borne by the Federal Government.
 Mandatory Cost Sharing - required by the funding source.
 Voluntary Cost Sharing- committed but not required by
the funding source.
 Please remember that all cost share is AUDITABLE. PI
and Department/Center must be accountable for cost
share that is committed.
*Do not propose more than what is required!
Multiple projects/Multiple PIs
- Detailed budgets by project/core are required for
Program Project grants (P01), Research Center
Grants (P20,P30,P50..) and Multiple PIs grant
Subcontracts and Subawards
 F&A costs shall not be applied to the subcontract
amount in excess of $25,000
 If proposal involves personnel from KU and no
other costs, KU personnel should be listed in the
personnel category. When grant is awarded the
associated F&A for KU personnel will be
reallocated from our F&A budget to KU.
Budget negotiation
What to cut when your grant is funded for less than
you requested?
-Aims may need to be revised
-Revise key personnel effort
-Seeking institutional support
-Do not let sponsor make the decision for you
Basic Research vs. clinical research
vs. educational grants
 Budget items unallowable on research grant may
be allowable on educational grants. e.g. office
supplies & membership
 Budget for clinical research (per patient costs)
shall have full F&A rate included unless it’s
capped by the sponsor
SPA Pre- Award Contacts
Mei-Shya Chen, Director
[email protected] 8-1259
 Pre-Award Services 8-1251
[email protected]
Vickie Eaton 8-1239– Funding opportunities, PI last name
beginning with A thru G
Anca Geana 8-5717 – H thru Q
Elena Reyes 8-5361– R thru Z