solving the grant budget narrative puzzle 101. what’s ahead budget narrative/justification purpose...
TRANSCRIPT
Jessie Momen
West Virginia University
Solving the Grant Budget Narrative Puzzle 101
Solving the Grant Budget Narrative Puzzle 101
Judy Robison, Ph.D.University of ArkansasCooperative Extension Service
What’s AheadBudget Narrative/Justification
What’s AheadBudget Narrative/Justification
• Purpose– Explain basis of cost determination– Reiterate link between program narrative & budget– Build case for direct charging items normally included
in F&A/IDC base• Sections
– What’s Included – You Decide– Actual Examples
• Layout• Questions
Which Region Are You From?Which Region Are You From?
North
east
South
ern
North
Central
Weste
rn
0 000
0
5
1. Northeast
2. Southern
3. North Central
4. Western
How Many Years Have You Been Working with Grants?
How Many Years Have You Been Working with Grants?
Less
than O
ne Year
One to
Thre
e Years
Three to
Five Years
Five
or More Years
0 000
1. Less than One Year
2. One to Three Years
3. Three to Five Years
4. Five or More Years
0
5
BudgetsBudgets
• A Budget is a Financial Expression of the Project
• Each Proposal Must Contain a Budget for Each Year of Support Requested (unless a program announcement stipulates otherwise)
• Amounts Requested for Each Budget Line Item Must be Documented and Justified
AcronymsAcronyms• AOR – Authorized Organizational
Representative• OMB – Office of Management and Budget• NIFA – National Institute of Food and Agriculture• F&A – Facilities and Administration Costs (also
called IDC)• IDC – Indirect Costs (often called F&A) • TDC – Total Direct Costs• MTDC – Modified Total Direct Costs• TFC – Total Federal Costs
Purpose of the BudgetPurpose of the Budget
• The grant budget shows what the grantee plans to do financially during the life of the project.
• Reflects items to be purchased, what will be constructed, what training will take place, who will be hired, etc.
Difference between the Budget and the Budget Narrative
Difference between the Budget and the Budget Narrative
• Budget – Summarizes numerically what purchases will be included in the grant and how much is planned to be spent.
• Budget Narrative – Provides greater detail of what specific goods/services will be purchased, breaks down what the budgeted amount will cover, and gives narrative support for the amount budgeted for each purchase.
Tips in Preparing GreatBudgets/Budget Narratives
Tips in Preparing GreatBudgets/Budget Narratives
• The first step is good program design.
• Ensure that you or the project director have thought of every possible cost to operate the project.
• Can your organization afford to make up the difference?
Numerical Budget FormatNumerical Budget Format
• From our experience, it is best to use the three column budget format whenever possible.
• Presents a complete picture of your project’s costs to the sponsor.
• Spells out very clearly what portion of that project you are asking the sponsor to bear.
A Clear Budget Reflects Clear Thinking
A Clear Budget Reflects Clear Thinking
• This will go a long way towards satisfying the reviewer that you have a sound project all around.
• Clearly ties future financial commitments to program proposed.
• Can cause a potential funder to increase the amount of money they are willing to commit to the project.
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Salary DefinitionSalary Definition
Compensation for employee services working on this externally funded program during the project period.
Salary ConsiderationsSalary Considerations• Estimated percentage of effort devoted to project• Any salary restrictions in guidelines• Salary increases of institution• No administrative/clerical positions (generally, but there
are exceptions)• Sponsor limitations
– NIFA – Not exceed Executive Level IV– NIH Salary Cap – Executive Level I– NSF cap
• Project year and organization’s salary year may not be same
• Supplementing vs. Supplanting
Key Salary ElementsKey Salary Elements
• Amount of Commitment on Project• Key or Senior Personnel and Other
Personnel• Role on the Project (not Job Title)• Institution’s Employees Only• Costs Normally Part of F&A
– Administration– Clerical
Salaries Approach ASalaries Approach AFunding in the amount of $25,468 is being requested to
defray the costs of Dr. Experienced Researcher, who will serve as the Principal Investigator. Dr. Experienced Researcher will be responsible for general oversight of the project, including the water quality research activities related to the project. She will dedicate 10% of her time to this project during the academic year (September-May) and 65% of her time during the summer term (June-August).
Funding in the amount of $15,382 is being requested to defray the costs of Dr. Less Experienced Colleague…
Salaries Approach BSalaries Approach B
A total of 1.5 FTEs will be devoted by the senior personnel to this project. The Project Coordinator, Drs. Renowned Expert and Esteemed Scientist, will provide overall program guidance in addition to coordinating the soil and water testing portions of the proposed project.
Salaries Approach CSalaries Approach C
Dr. Super Smart Professor will spend 60% of his time working on this proposed project in addition to his quarter research appointment and his 25% teaching responsibilities. He will provide oversight of the project activities as well as coordinating the soil and water quality testing portions of the project.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Salarie
s Appro
ach A
Salarie
s Appro
ach B
Salarie
s Appro
ach C
0 00
0
5
1. Salaries Approach A
2. Salaries Approach B
3. Salaries Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Fringe BenefitsFringe Benefits
• The organization’s applicable fringe benefits, if any.• If the Organization’s usual accounting practices treat
as direct, then grant treats as direct cost.• Covers things like social security, retirement, workers
compensation, health, dental, life and disability insurance, etc.
• Directly related to salary charges.• Requires separate line item in the budget (not part of
salary) or on the SF424 R&R, as separate column.
Fringe Benefits Approach AFringe Benefits Approach A
Fringe benefits are charged at the organizational rate of 26.9% of salaries and wages.
Fringe Benefits Approach BFringe Benefits Approach B
Since this is a federal grant, the government will be charged for the fringe benefits at the rate of 50%.
Fringe Benefits Approach CFringe Benefits Approach C
Fringe Benefits – Total Costs $5,478
The amount of fringe benefits, based on the salaries of the personnel listed above, equals $4,578 and was calculated at a rate of 26.0% for full-time personnel ($3,216), 8.1% for part-time personnel ($963), 6.2% for graduate students ($274), and 1.2% for undergraduate students ($125).
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Fringe
Benefits A
Fringe
Benefits B
Fringe
Benefits C
0 00
0
5
1. Fringe Benefits Approach A
2. Fringe Benefits Approach B
3. Fringe Benefits Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
EquipmentEquipment
Definition• Equipment items have a purchase price of
$5,000 or more or are in line with the institution’s policy if more restrictive.
• Useful life of year or more• Exclusive use by project or reasonable
allocation.
Equipment Special Considerations
Equipment Special Considerations
• Read award terms and conditions for required prior approval.
• Items costing less are considered material and supplies.
• Need for project.
Capital EquipmentCapital Equipment
Include:• Type of equipment• Manufacturer’s name or identifying mark• Quantity• Estimated cost, and basis for the estimate• Vendor quote• Sales Tax
Equipment Approach AEquipment Approach AFunds are requested for purchase of all-terrain vehicle
(ATV) or equivalent equipped with a herbicide sprayer apparatus and a trailer for hauling purposes. The equipment is needed because the row crop fields in which the project is being conducted are more than 250 acres in size. A backpack sprayer, while cheaper, would not be practical in such situations due to the excess time that would be required to walk that size of field repeatedly throughout the project which would significantly increase the time commitment required by the P.I. and other senior researchers. That approach would be much more expensive than the equipment purchase.
Equipment Approach BEquipment Approach B
Funding is being requested to purchase the following equipment: $5,500 for a sprayer, $8.500 for a Honda All-Terrain vehicle, and $2,600 for a trailer. These necessary startup purchases will be bought in Year One of the project.
Equipment Approach CEquipment Approach C
A Nikon D7500 Camera (or equivalent) will be purchased for use on this project. Due to the high volume of data that will be collected and analyzed, this expense is necessary. Outstanding University currently does not have a system on campus that can be utilized for this project. We have included a quotation from our vendor. Sales tax is included in the purchase price.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Equipment A
pproach
A
Equipment A
pproach
B
Equipment A
pproach
C
0 00
0
5
1. Equipment Approach A
2. Equipment Approach B
3. Equipment Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
TravelTravel
Definition
Transportation, lodging, subsistence and related items incurred by employees traveling on official institution business in connection with the project.
Travel Cost ConsiderationsTravel Cost Considerations
• Transportation Costs• Per Diem for Room and Board• Length of Trip• Ground Transportation• Registration• Other Expenses• Must use U.S. Flag Ship Carrier for Air
Travel (Fly America Act)
Fly America ActFly America Act• All fights charged to federal projects, must be taken
on U.S. Flag Carriers, or• On foreign air carriers that code share with a U.S.
Flag Carrier on the flight taken.• If there is no U.S. Carrier to your destination, you
must travel on a U.S. carrier as far as possible.• In some cases, the sponsor’s written prior approval
may be required before each foreign trip.
The same rules apply to foreign visitor’s flights to our
institutions.
Travel Approach ATravel Approach A
Project Investigators and other project staff will be traveling to attend the Regional Water Quality Education Forum. They will be conducting a poster session at the meeting to share the information gained on this project with their colleagues from across the country. For this trip, the PI is requesting support for the airfare ($1,000), and per diem costs ($191/day) for six days in Chicago for four people, total $8,584 per year.
Travel Approach BTravel Approach B
Travel
It is anticipated that the PI will need to travel to Washington on an annual basis to consult with the program officer at the National Institute of Food and Agriculture (NIFA). We have included expenses for airfare at $1,000 and per diem at the rate of $150/day x 7 days and car rental.
Dr. Renowned Scientist will present a juried seminar at the Internal Symposium in Paris in October, 2012. This seminar will discuss the research methodology and the preliminary results that have been obtained...
Travel Approach B (Con’t.)Travel Approach B (Con’t.)
5,000 scientists from across the word are scheduled to participate. He will travel from Top in The Country University to Atlanta on Delta Airline and from Atlanta to Paris on Air France. These flights were chosen because of his elite scientist status which demands that the shortest amount of travel time be committed. These flights offer a time savings of two hours.
Travel Approach CTravel Approach C
Travel……………………………………………….. $49,955• $2,646 – Travel for 8 advisory board meetings at central
location, 200 miles round trip (RT) plus vicinity mileage @ $0.42/mile, plus $20 for meals for each member. (1 meeting per year $882/year).
• $23,076 – Travel to classes for 2 presenters and 1 associate, 10 classes, 520 miles RT per class @ $0.42/mile, 2 days at $42 per diem for food and 1 night lodging at $70 per person per trip. In years 1 and 2, $11,538/yr.
• $1,300 – Local travel to classes for site coordinator, 5 sites, 31 miles RT @ $0.42/miles, 10 classes; in ….
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Travel Appro
ach A
Travel Appro
ach B
Travel Appro
ach C
0 00
0
5
1. Travel Approach A
2. Travel Approach B
3. Travel Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Participant/Trainee Support CostsParticipant/Trainee Support Costs
Definition
Costs, such as scholarships, stipends, tuition, travel, transportation, per diem, training (books, materials, fees, etc.) for non-employees participating in the program, sponsored conferences, meetings, training activities or workshops. The number of anticipated participants should be shown.
Consider Cost/Person– May have sponsor limits– May be considered in funding decisions
Participant/Trainee Costs AParticipant/Trainee Costs A
Participant/Trainee Support Costs………………$5,800• $2,000 – Facilities rental for year 3 intensive Hmong
NFES program, 2 days each of two locations, $500/day per location.
• $800 for Hmong Interpreter for Hmong intensive NFES. $20/hour for 40 hours.
• $3,000 for meals to not break the continuity of the intensive Hmong and Delta NFES day long workshops. $15/person with an average of fifty participants, facilitators, and presenters attending each of four workshops for a total of 200 people.
Participant/Trainee Costs BParticipant/Trainee Costs B
Tuition – Fee and health insurance for youth participants from military families to participate in a state-wide training including core elements of the Operation Military Kids program. Training fee - $70 average cost of a one day camping experience, $140 for a weekend experience and $300 for a one week experience.
Participant/Trainee Costs CParticipant/Trainee Costs C
F. Participant Costs – Total Costs $34,000
Funding in the amount of $15,000 in stipends, $5,000 in travel expenses, $6,000 in subsistence and $8,000 in other support costs per year are requested for the five participants.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Particip
ant/Tra
inee A
Particip
ant/Tra
inee B
Particip
ant/Tra
inee C
0 00
0
5
1. Participant/Trainee Approach A
2. Participant/Trainee Approach B
3. Participant/Trainee Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct CostsOther Direct Costs
Anticipated direct project costs in other sub-categories– Material and Supplies– Publication Costs– Consultants– Computer (ADP) Services– Subawards/Consortium/Contractual Costs– Equipment/Facility Rentals/User Fees– Alterations/Renovations– Other
Other Direct Costs1. Material and Supplies
Other Direct Costs1. Material and Supplies
Definition
Items used in performance of the work and tangible property other than equipment. Chemicals, glassware, disposables, research supplies, training materials, educational materials, and purchase of questionnaires, etc. Items are specific to project. Category can include non-capital equipment.
Other Direct CostsMaterial and Supplies A
Other Direct CostsMaterial and Supplies A
Computer supplies will include the items necessary to maintain the existing microcomputer environment of this project, as well as those supplies needed to maintain the Sun Microsystem.
Software will be required for the Data Camera, as well as updates for other systems that will be used by this project.
Other Direct CostsMaterial and Supplies B
Other Direct CostsMaterial and Supplies B
Material and Supplies: Funding in the amount of $10,315 is being requested for office supplies, including basic supplies, Right Bite educational curriculum purchases, an electric skillet for food demonstrations, food pyramid models, Fruits and Veggies Color Champion puppets, and NoteNiks Healthy Eating and Exercise computer games, etc. for each year of the program.
Other Direct CostsMaterial and Supplies C
Other Direct CostsMaterial and Supplies C
Material and Supplies……………… $2,750• $1,250 for binders for course notebooks at
$5/binder, with a total of 50 binders in year 1, 50 in year 2 and 150 in year 3.
• $1,500 for laptop computer for program associate.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Materia
l & Supplie
s A
Materia
l & Supplie
s B
Materia
l & Supplie
s C
0 00
0
5
1. Material & Supplies Approach A
2. Material & Supplies Approach B
3. Material & Supplies Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs2. Publication CostsOther Direct Costs
2. Publication Costs
Definition
Costs of publishing in scientific or technical journals (page charges, reprint costs, etc.) and/or printing brochures, fact sheets, manuscript illustration and program materials. If copier charges are treated as direct costs, they will go in one of the “other” lines rather than in this section.
Other Direct CostsPublication Costs AOther Direct Costs
Publication Costs A
The project team plans to disseminate the results in referred journals as well as other venues, and the current submission fee for the Family and Consumer Sciences Research Journal is $40 and the Journal of Financial Counseling and Planning is $25/page for six pages. These costs have been included in the budget.
Other Direct CostsPublication Costs BOther Direct Costs
Publication Costs B
Printing and publication……….……………. $14,000• $900 for printing of educational materials.• $200 for printing of educational announcement
materials.• $10,500 for printing costs of notebook contents for
English language – NFES schools all years at $50/notebook with 50 notebooks in year 1, 50 in year 2, and 110 in year 3.
• $2,400 for printing costs of notebooks for Mnong language NFES school in year 3 at $60/notebook for 40 notebooks.
Other Direct CostsPublication Costs COther Direct Costs
Publication Costs C
Publication/Documentation/Dissemination: Funding in the amount of $6,259 is being requested for fact sheets and manuals associated with the proposed research for program participants.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Publication Costs
Appro
ach A
Publication Costs
Appro
ach B
Publication Costs
Appro
ach C
0 00
0
5
1. Publication Costs Approach A
2. Publication Costs Approach B
3. Publication Costs Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateria
l & Su
pplies
Oth
er - Public
ation Costs
Oth
er - Consu
ltants
Oth
er - Computer (
ADP) Ser..
.
Oth
er - Subaward
s/ Conso
r...
Oth
er - Equipment/F
acility
...
Oth
er - Alte
ration/Renovations
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs3. Consultants
Other Direct Costs3. Consultants
Definition
Specialists who are not employees of the performing institution, nor use that institution’s facilities, who give expert advice, expertise or services in their field.
An independent contractor is an individual (or organization) that provides professional advice or service to another organization for a fee.
Consultant ConsiderationsConsultant Considerations
• Rate of Pay not exceed Executive Level IV for NIFA ($155,500/year as of January, 2011)
• F&A or IDC limitations or prohibitions apply to Consultants as well
• Requirements– Consultant Name, Title and Organization
• Daily Salary Rate• Number of Days Involved
– Statement of Work– Expense Breakout– Resume or Vita– Letter of Collaboration – Consultant or AOR on Letterhead
Other Direct CostsConsultants Approach A
Other Direct CostsConsultants Approach A
Consultant: Funding in the amount of $82,000 is being requested for Dr. Highly Intelligent, who will assist the P.I. and Co-Investigator with the following activities: evaluation design, data collection, data analysis and development of recommendations for program changes in light of evaluation information. Dr. Highly Intelligent was selected for her expertise in evaluation, which is critical to the proposed research.
Other Direct CostsConsultants Approach B
Other Direct CostsConsultants Approach B
Dr. Expert Consultant will be needed for the AutoCad work in year one of the project. Dr. Consultant will devote five hours, which has been budgeted at the rate of $160/hour. The market rate per Eng.com is $120-$175/hour.
Other Direct CostsConsultants Approach C
Other Direct CostsConsultants Approach C
Dr. Smart Guy, a specialist in the area of Early Childhood Development will provide ten days of consulting to the project at $482/day. He is employed with The Child Life Center – but will be available for the work on this project as described. See attached letter of commitment.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Consulta
nts Appro
ach A
Consulta
nts Appro
ach B
Consulta
nts Appro
ach C
0 00
0
5
1. Consultants Approach A
2. Consultants Approach B
3. Consultants Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
er Dire
ct Costs
0 0 0000
0
51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
Oth
er - M
ateri.
..
Oth
er - Public
...
Oth
er - Consu
l...
Oth
er - Comput..
.
Oth
er - Subawa...
Oth
er - Equipm...
Oth
er - Alte
ra...
0 0 0 0000
0
5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs4. Computer (ADP) Services
Other Direct Costs4. Computer (ADP) Services
Definition
Costs associated with organization shared computer systems or computer-based retrieval of scientific, technical and educational data. For example: Internet access charges, computer processing usage, line charges, etc.
Other Direct CostsComputer (ADP) Services
Approach A
Other Direct CostsComputer (ADP) Services
Approach AComputer Costs of $14,400 for the College
of Agriculture IT Department at Ultimate University will be included to support the objectives of the program. This amount was based on a meeting between the Principal Investigators and the IT Department to determine the appropriate charges for the services need by the project.
Other Direct CostsComputer (ADP) Services
Approach B
Other Direct CostsComputer (ADP) Services
Approach B
Funds for the computer-based retrieval of both on-label and off-label applications of the composite chemicals involved in the proposed research. These are in addition to the computer based retrieval of socio-economic information for each of the areas of use. The rates budgeted are based on published pricing rates of the 3rd party firm.
Other Direct CostsComputer (ADP) Services
Approach C
Other Direct CostsComputer (ADP) Services
Approach C
$4,750 is requested to cover the costs of the survey processing which includes survey set up and design, printing and mailing services, survey data entry and reporting.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Computer (ADP) A
Computer (ADP) B
Computer (ADP) C
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0
5 1. Computer (ADP) Services Approach A
2. Computer (ADP) Services Approach B
3. Computer (ADP) Services Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
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inee Support...
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51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
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ateri.
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Oth
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5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs5. SubAwards/Consortium/Contractual
Costs
Other Direct Costs5. SubAwards/Consortium/Contractual
Costs
These involve a clearly defined, specific portion of the project that will be performed by an entity other than the lead organization. Sub-awardees normally use their own resources and facilities in conducting their portion of the work. The period of performance cannot begin before the prime award, nor end after it.
Other Direct CostsSubAwards/Consortium/
Contractual Costs A
Other Direct CostsSubAwards/Consortium/
Contractual Costs A
A subcontract will be issued to The Ultimate University for $20,000 for year one and $25,000 for year two of the project.
SubAwards/Consortium/Contractual Considerations
SubAwards/Consortium/Contractual Considerations
Subaward Components• Statement of Work in Proposal• Letter of Commitment Signed by AOR• Budget for Each Year• Budget Justification• Any Other Documentation Required by Lead
Institution or Sponsor• F&A Rate Agreement (in some cases)
Other Direct CostsSubAwards/Consortium/
Contractual Costs B
Other Direct CostsSubAwards/Consortium/
Contractual Costs B
Supreme University will receive a subcontract in the amount of $45,000 for each of the three project years. A detailed budget and justification are attached, and a description of their responsibilities is included in the work statement.
Other Direct CostsSubAwards/Consortium/
Contractual Costs C
Other Direct CostsSubAwards/Consortium/
Contractual Costs C
Subaward(s): Funding in the amount of $65,000 is requested for a subcontract with Top Notch University for field research, conducting six seminars in their state and developing materials for the web site. Top Notch University will receive $25,000 in Year One, $20,000 in Year Two and $20,000 in Year Three. The authorized representative for Top Notch University has reviewed and endorsed their organization’s participation in the proposed research.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
SubAward
s/Conso
rtium...
A
SubAward
s/Conso
rtium...
B
SubAward
s/Conso
rtium...
C
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1. SubAwards/Consortium/ Contractual Approach A
2. SubAwards/Consortium/Contractual Approach B
3. SubAwards/Consortium/Contractual Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
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51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
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Oth
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Oth
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Oth
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Oth
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5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs6. Equipment or Facility
Rentals/User Fees
Other Direct Costs6. Equipment or Facility
Rentals/User FeesRentals
Lease and rental expenses for equipment (such as computers, vehicles or farm equipment), land, buildings, offices, meeting space and storage facilities are included in this category.
User Fees
Usage fees for something associated with the program.
Other Direct CostsEquipment or Facility Rentals/User
Fees A
Other Direct CostsEquipment or Facility Rentals/User
Fees A
Cost is for the continued development of one main web site, customized, hosting, maintenance, updates, 13 pop e-mail accounts to be included in the main web site. Total Cost: $1,200.
Other Direct CostsEquipment or Facility Rentals/User
Fees B
Other Direct CostsEquipment or Facility Rentals/User
Fees B
The meeting space rental covers the cost of the two rooms for the pre-conference meeting space and AV needs for each room during the meeting located at the Palmer House Hotel in Chicago, Illinois. The room rental average is approximately $750 per room/day and the AV equipment is approximately $300 per room/day. AV costs include video/audio equipment, use of…
Other Direct CostsEquipment or Facility Rentals/User
Fees C
Other Direct CostsEquipment or Facility Rentals/User
Fees C
StarLab is a portable planetarium made of fabric, which is inflated with a fan and is capable of accommodating 25 people at a time. StarLab rental for the 4-H Space Camp for one week is $500.
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Equip/F
acility
Rental/U
ser A
Equip/F
acility
Rental/U
ser B
Equip/F
acility
Rental/U
ser C
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1. Equipment/Facility Rental/User Approach A
2. Equipment/Facility Rental/User Approach B
3. Equipment/Facility Rental/User Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
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inee Support...
Oth
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ct Costs
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51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
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1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs7. Alteration and Renovation
Costs
Other Direct Costs7. Alteration and Renovation
Costs
Alterations to existing spaces or renovations to accommodate the program.
Alteration and Renovation CostsAlteration and Renovation Costs
Considerations• Specific renovation, alteration details, the
relationship and how it is needed for the project
• Square footage and costs should be provided in the budget justification
• Not always allowed by program• Seldom allowed on NIFA programs
Other Direct CostsAlteration and Renovations A
Other Direct CostsAlteration and Renovations A
Dr. Highly Intelligent is a world renown expert in soil science. Dr. Intelligent’s current office is not befitting a professor of his stature. For this reason and with the national attention this project will produce, the Crops and Soil Sciences Building will be renovated to provide a new larger, corner office for Dr. Intelligent.
Other Direct CostsAlteration and Renovations B
Other Direct CostsAlteration and Renovations B
Dr. Smart Guy is leading a major project for the FROG division of the military, which will require new temperature control rooms be installed in Professor Hall on campus. The multi-million dollar major project complies with the OMB definition of such. The power requirements for these proposed temperature control rooms will require extensive power upgrades to the building’s electrical service. The $28,000 …
Other Direct CostsAlteration and Renovations C
Other Direct CostsAlteration and Renovations C
Funds to support minor renovation of classrooms as necessary including but not limited to, Ethernet cabling if necessary, provision of a hard surface floor, counter and power installation, and installation of adequate sink areas. Retrofitting will be completed by the school district’s Facilities Services staff or contractors specified and hired by Facilities Services…
Which Approach Do You Prefer?
Which Approach Do You Prefer?
Alterati
ons & Renovations A
Alterati
ons & Renovations B
Alterati
ons & Renovations C
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51. Alterations and
Renovations Approach A
2. Alterations and Renovations Approach B
3. Alterations and Renovations Approach C
A Time to ChooseA Time to Choose
Salary
Fringe Benefits
Equipment
Travel
Particip
ant/Tra
inee Support...
Oth
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ct Costs
0 0 0000
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51. Salary
2. Fringe Benefits
3. Equipment
4. Travel
5. Participant/Trainee Support Costs
6. Other Direct Costs
Please make your selection...Please make your selection...
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ateri.
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Oth
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Oth
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5
1. Other - Material & Supplies
2. Other - Publication Costs
3. Other - Consultants
4. Other - Computer (ADP) Services
5. Other - Subawards/ Consortium/Contractual
6. Other - Equipment/Facility Rentals/User Fees
7. Other - Alteration/Renovations
Other Direct Costs8-10. Open Categories
Other Direct Costs8-10. Open Categories
• Section where expenses not shown in the other categories can be listed.
• Categories commonly used include postage, phone, speaker/trainer fees, honorariums, sample analysis, etc.
Hint• For multiple year projects with the same
categories, list in the same order each year
Facilities & Administration (F&A)/Indirect Costs (IDC)Facilities & Administration (F&A)/Indirect Costs (IDC)
Federally negotiated rate with Cognizant Federal Agency which is used in computing F&A/IDC for a proposal.
F&A/IDC ConsiderationsF&A/IDC Considerations
• Costs that are incurred for common or joint objectives, and therefore, cannot be identified readily and specifically with a particular sponsored project.
• Costs that are not directly charged to a grant
• Comprised of two components – facilities costs and administrative costs
F&A/IDC Rate BaseF&A/IDC Rate Base
Rate Base• Refers to the costs to which the rate is
applied• Basis on which the rate is calculated
Common Types of Rate BaseCommon Types of Rate Base
• Modified Total Direct Costs (MTDC)– All Direct Costs of Research less:
• Equipment• Portion of Individual subcontracts in excess of
$25K• Tuition remission• Rental or Lease Costs
• Total Direct Costs (TDC)– All Direct Costs of Research
Common Types (Con’t)Common Types (Con’t)
• Salary and Wages (S&W)– All charges for salary and wages
• Total Federal Costs– Direct charges to federal money; none to cost
share– Most Common approach on NIFA project
allowing IDC/F&A
Program IncomeProgram Income
• Gross income earned by a grantee that is directly generated by the grant supported project or activity or earned as a result of the award (other than income resulting from royalties or licensing fees).
Budget Narrative SummaryBudget Narrative Summary
• Justification of the budget expenses• Expenses must be allowable• Provides enough detail to give reviewers
the needed information to understand relationship of budget to program
• Provides expanded information for costs which are being classified as “unlike” those included in F&A base. Need to build case why they are unique.
Summary ContinuedSummary Continued
• A well thought through and clear budget reflects clear thinking.
• Aids the reviewer in seeing linkage between budget and program.
• Will go a long way towards satisfying the reviewer that you have a sound project all around.
• Clearly ties future financial commitments to the proposed program.
Questions???Questions???Jessie Momen
Director Finance & Business
Extension Service
West Virginia University
P. O. Box 6031
Morgantown, WV 26506
Phone: 304-293-8747
E-Mail: [email protected]
Judy Robison, Ph.D.
Grants Officer
University of Arkansas Cooperative Extension Service
2301 South University Ave.
Little Rock, AR 72204
Phone: 501-671-2322
E-Mail: [email protected]