Budget Forms Standard Form 424A: BUDGET INFORMATION – Non-Construction

Programs

RESEARCH & RELATED BUDGET (a.k.a. SF-424A R&R)

Modular Budget

PHS 398 Budget pages consisting of: 1)Detailed Budget for Initial Budget Period; 2) Budget for Entire Proposed Project Period: 3) Checklist

SF 424A Budget Information – Non-Construction Programs Used for applications for federal funding unless

otherwise specified Separates federal and non-federal funds in Section A Requires break down of total budget (federal AND

non-federal together) by categories in Section B Breaks down cost share/match by source in Section C Breaks down federal funds needed for Year 1 by

quarters in Section D Shows federal future year totals in Section E (Note:

First Year is Year 2 of the application) Shows total direct and indirect costs in Section F

Research & Related Budget Detailed budget most commonly seen in NIH

applications in grants.gov format Requires completion of the details of each budget

year Consists of three pages per year, plus cumulative

budget page that is automatically filled out Budget Justification is one document that covers all

years. User cannot move to year 2 until they attach a document for Budget Justification

PI effort must be greater than zero Subaward budgets are attached using R&R

Subaward Budget Attachment Form and follow the same format

Modular Budget Applicable only to R01, R03, R15, and R34

applications Cannot be used by non-US institutions who are

primary applicants AHRQ does not accept modular budgets Request $250,000 or less per year for direct

costs in modules of $25,000 Consortium F&A costs are not factored into the

direct cost limit Must separate out consortium F&A on the form Budget justification is limited to personnel,

equipment, consortium, and variance between the number of modules in budget years

PHS 398 Budget Forms Used primarily for paper applications and for

providing budget information to prime institution when Tufts is a subawardee

Form page 4 and Form page 5 contain only direct costs for Tufts. Consortium/Contractual Costs and Facilities and Administrative Costs on these pages refer to subawards from Tufts to other organizations

Tufts F&A is shown only on the Checklist

Institutional Information Cognizant Federal Agency (Agency Name, POC

Name, and POC Phone Number): DHHS, Robert Aaronson, 212-264-2069

Current F&A Agreement date is 6/21/2011 Indirect Cost Type: Modified Total Direct Costs

(MTDC) Indirect Costs Rates for Grafton: 65% (research);

37% (other). Off-campus: 26% Indirect Costs Base: Total costs minus equipment,

tuition, and portion of EACH subcontract in excess of $25,000 (some other expenses are excluded, but they are rarely present in budgets)

Tufts rate information on the web F&A and fringe information is posted on ORA

web site under Write and Submit Proposal – Budget Figures and Rates: http://researchadmin.tufts.edu/?pid=49&c=121

Current Rate Agreement in pdf is available on Budget & Accounting web site under Cost/Capital Analysis: http://finance.tufts.edu/budgetacc/facilities-and-administration-overhead-rates/

Most common problems F&A on subcontracts: the first $25,000 of

EACH subcontract are subject to overhead. Equipment: only articles of tangible

nonexpendable property having a useful life of more than one year and acquisition cost of $5,000 or more PER UNIT

The term in-kind is reserved for third party contributions

Personnel budgets must use fringe rates in effect at the time of submission to the agency

Voluntary cost share is discouraged