Transcript Cancer and Smoking Disease Research Program

“Grants Boot Camp” Workshop Series
January 9, 2014
Creighton University Sponsored Programs Administration
2500 California Plaza, Omaha, NE 68178  Phone: 402-280-2064
http://www.creighton.edu/researchcompliance/grants/
What is a Budget?
A numerical translation of the project’s
scope of work
Budget Cost Categories

Direct Costs

Indirect Costs (aka: Facilities and Administrative (F&A) Costs or Overhead)

Cost Sharing or Matching Costs
Allowable vs Unallowable Costs
All costs directly charged to a project must be allowable.
According to the Cost Principles for Educational Institutions
(OMB A-21) a cost can be determined allowable if it meets
the following three criteria:
1. Allocable
2. Necessary/Reasonable
3. Consistently Treated
Allowable vs Unallowable Costs
Additional allowability criteria is determined by the Funding
Opportunity Announcement/Program Announcement
 Limits on the type of expenses
 Spending caps on certain expenses
 Overall funding limits
 Cost sharing or matching requirements
Budget Justification
 A detailed written description of each element of your
budget
 Organize justification in the same order as the detailed
budget
 Provide sufficient explanation to justify why the
expenditure item is needed to accomplish the proposed
research
Personnel Costs
Only Creighton employees should be listed in the Personnel section
 Name
 Role in project
 Effort – some agencies require effort to be listed as calendar months, some




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as percentages (Example: 50% effort = 6.0 cal. mos.)
Base Salary
Salary Requested is calculated based on the base salary times effort
Some sponsors have a specified salary limitation (i.e. NIH=$179,700)
Calculate fringe benefits using appropriate fringe benefit rate based on the
type of sponsor to which you are submitting
Personnel justification should list each individual separately and describe
their role on the project
Consultant Costs
 Consultants may provide advice, but should not make decisions about the
direction of the research.
 Consultants are individuals or entities that provide similar services within
their normal business operations to many different customers.
 Consultant justification should include:
o
o
o
o
Description of service provided by consultant
Consultant’s hourly rate
Number of hours estimated
Travel costs
Equipment
 Equipment is defined as a single item or a multiple item “system” with a
useful life of more than one year and a unit or “system” cost of at least
$5,000.
 Equipment costs must be well justified.
 General purpose equipment generally is not allowed.
 Excluded from the calculation of indirect costs.
Materials & Supplies
 Materials and supplies are the disposable resources needed to carry out
the project.
 Small equipment items costing less than $5,000 per unit must be included
and justified under materials and supplies.
 Include sufficient justification of the costs in each category to support the
need for the project.
Travel Costs
 Whenever possible, list “who, what, where, when, and why” when
justifying travel costs.
 Airfare must be coach class, and if paid by a federal grant, booked on a US
carrier whenever possible.
 Mileage and per diem rates can be found on the Accounting Services
website:
http://www.creighton.edu/finance/sharedservices/accountspayable/expen
sereimbursement/index.php
Participant/Trainee Support Costs
 This budget category is only for training grants.
 Includes the cost of stipends, transportation, per diem, and any other
costs associated with participants or trainees.
 Participant/Trainee Support costs are excluded from the calculation of
indirect costs.
Other Expenses
 Generally includes services rather than items – miscellaneous project
specific costs such as recharge center/core facility fees, express mail
charges, animal care costs, tuition costs, payments to human subjects
involved in the research, publication costs, and other costs that do not
fit into any of the other sponsor-defined categories.
 Some other expense items are excluded from the indirect cost
calculation (i.e. tuition costs).
Consortium/Contractual Costs
 A consortium/contractual agreement transfers a portion of the scope of
work from Creighton to another organization.
 Obtain the following documents from each consortium institution:
o Statement of work
o Detailed budget
o Budget Justification
o Negotiated fringe benefit and indirect rate agreement
o Intent to form a consortium/contractual agreement with an
authorized official signature
 All consortium/contractual costs >$25,000 are excluded from the
indirect cost calculation.
Indirect Costs
 Real costs to the University incurred for common or joint objectives and,
therefore, cannot be identified readily and specifically with a particular
project. Indirect costs are also known as facilities and administrative costs
or overhead costs. Examples of indirect costs include:
o
Building and equipment depreciation, utilities, administrative and clerical salaries,
general office supplies, other support services such as the library, human
resources, payroll, accounting services, purchasing, sponsored programs
administration, etc.
 Indirect costs are calculated using a federally negotiated rate (45.5%) x
modified total direct costs (MTDC).
o
MTDC includes Total Direct Costs minus tuition, scholarships,
consortium/contractual amounts over $25,000, participant/trainee support costs,
and each equipment item $5,000 or more.
 Indirect cost rate may be limited by the Sponsor.
Cost Share or Matching Funds
 Costs of the project that are not paid by the sponsor. These costs are
paid by the University or another third party.
o Mandatory
o Voluntary
 All cost share must be approved by the appropriate dean before
submission
 Creighton does not encourage voluntary cost share!
Summary
You have three opportunities to “sell” your project to the
reviewers and the sponsor:
1. Project Narrative
2. Project Budget
3. Budget Justification
Make sure they are consistent and tell the same story!
Budget Development Resources Available
 Sponsored Programs Administration Staff
o
Beth Herr [email protected] or 402-280-5769
 Budget Development Resources on the Sponsored Programs
Administration Website
o
http://www.creighton.edu/researchcompliance/grants/budget/index.php
 Charging of Direct and Facilities and Administrative (Indirect) Costs
located on the Accounting Services Website
o
http://www.creighton.edu/finance/sharedservices/generalaccounting/policiesproc
eduresmanual/costaccounting/capl03/index.php