Developing a Grant Budget

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Developing a Grant Budget

The rules: Sponsor (via guidelines) and

Institution (via policy)

Example: detailed, multi-year budget for OHIO vs. summary budget for sponsor

Accuracy and due diligence (vs. revise it later) to reflect the project

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Resources for Grant Budget

Institutional Policy, Forms, Tools, Templates

Sponsor Guidelines, Forms, Tools

OHIO Office of Research and Sponsored Programs ORSP http://www.ohio.edu/research/orsp/

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Proposal Budget Process at OHIONotify ORSP of intent to submit—LEOhttp://leo.research.ohio.edu/

Electronic Transmittal Form via LEO

Work with ORSP on proposal budget, forms, certifications, and other supplementary information that may be required by sponsor.

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Proposal Budget Process at OHIOUse budget template or other sponsor form

to develop draft, send to ORSP for review/revision.

Work with college/departmental grants person.

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Proposal Budget Preparation

Typical Budget CategoriesSalaries and Fringe BenefitsEquipmentTravelMaterials and SuppliesPublicationsCommunicationsCollaborators/SubcontractorsMiscellaneous

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Proposal Budget PreparationPI and Co-PI Salaries

Based upon PI base salaryOHIO Academic year release time

Pays for replacement instructor to teach PI class(es) Calculated as percentage of PI time Check with department NSF: months

OHIO Summer time Supplementary salary for June, July and August Limited to 3/9 of academic year base salary (OU Policy) May be limited by sponsor policy (i.e. NSF)

OHIO Overload cannot be charged to a federal grantEscalate/increase salaries in future years (usually 3%, July 1)

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Proposal Budget Preparation

Other PersonnelPost DocsTechniciansStudents (check with Department for pay rates)

Graduate/UndergraduateClerical (must be dedicated to project)

Escalate/increase salaries in future years (usually 3%, July 1)

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Proposal Budget Preparation

Fringe BenefitsRetirementMedicareWorkers CompensationHealth Care

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Proposal Budget Preparation

Fringe BenefitsRetirement: 14% faculty, 14% staffMedicare: 1.45% faculty, 1.45% staff

(hired after 1985)Workers Compensation: 0.739% for all

personnel (including students)Health Care: $11,220/year

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Proposal Budget Preparation

Fringe BenefitsHealth Care:

$11,220 per academic yearAcademic year ONLYPro-rate based on effortEscalate/increase by 10% in future years

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Proposal Budget Preparation

Personnel EffortSpecific to sponsor guidelinesNSF: expressed in months

Academic Year

Summer Calendar Year

Months 9 3 12Weeks 39 13 52Hours 1560 520 2080

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Proposal Budget Preparation

SubcontractorsFollow sponsor guidelines!Other university as subcontractor, OHIO needs:

Statement of workDetailed budgetSponsor formsLetter of participation from inst. official

NSF: Total subcontractbudget listed as Subaward

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Proposal Budget Preparation

Indirect CostsOverhead/Facilities and Admin (F&A)Negotiated with Federal governmentMay be limited by sponsor policy/guidelines

(must be documented in guidelines)Used by institution for utilities, space, equipment,

secretarial/clerical supportWaived/reduced only by OHIO VP Research

Office, REQUIRES TWO WEEK NOTICE

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Proposal Budget Preparation

Indirect Costs (IDC)Federally-approved rates for OHIO:

On-campus research: 48.5%Instruction/Training: 49%Public Service: 39%Off-campus: 26%

OHIO Calculates IDC on Modified Total Direct Cost Base (MTDC): excludes Equipment, Tuition, Participant Costs, subcontract total over $25,000

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Proposal Budget PreparationIndirect Cost Distribution at OHIO:

Research IncentiveAcademic Department

18% - Principal Investigator 7% - Department14% - College61% - Vice President for Research

Center/Institute 14% - Principal Investigator 7% - Department30% - Center14% - College35% - Vice President for Research

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Proposal Budget Preparation

Cost ShareInstitutional contributions to the projectGenerally Cash or In-KindOnly included if required by sponsorMUST be:

Clearly identified, trackable, approvedCANNOT USE:

Existing equipment, match more than once, charges outside the period of performance

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Proposal Budget Preparation

Cost ShareSalary and fringeTuition/fee waivers for graduate studentsUnrecovered indirect costs (when limited by

sponsor)Equipment allocable to project purchased by

OHIO funds during project period

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Proposal Budget Preparation

Unallowable Cost Share

Office spaceGeneral office suppliesExisting equipmentFunds previously committed as match on another projectOther personnel time without approvalCommitment on behalf of other organization without

approval

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Proposal Budget Process at OHIO

Electronic Transmittal Form via LEOREQUIRED for institutional approval

http://leo.research.ohio.edu/

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Proposal Budget Preparation

NSF

Use budget template/spreadsheetDocument the specifics for Budget Justification

sectionConsult GPG

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Proposal Preparation

Obtain Sponsor Guidelines and Information

READ THE GUIDELINES!

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Proposal Budget Preparation

NSF Example2 year effortPI: 2 summer months/yr $75K salary2 Post docs: 100% effort/yr $32K salary3 Grads: $12K/yrClerical: $35K/yrTravel: 4 domestic @ $1500 ea, 1 Intl @$3KLab Consumables: $14K/yrTransmogrifier drives: 1 @ $3275, 1 @ $7348Subcontract: $50K/yr to Big State Univ.