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Lindy-Ann Wright, M.A Financial Manager, MU-JHU Johns Hopkins University Nov. 3, 2010.

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Presentation on theme: "Lindy-Ann Wright, M.A Financial Manager, MU-JHU Johns Hopkins University Nov. 3, 2010."— Presentation transcript:

1 Lindy-Ann Wright, M.A Financial Manager, MU-JHU Johns Hopkins University Nov. 3, 2010

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5 NIH competing applications generally use two types of budget formats,  Modular Budget orodular Budget  Detailed Budget format.etailed Budget NIH competing applications generally use two types of budget formats,  Modular Budget orodular Budget  Detailed Budget format.etailed Budget

6  A Modular Budget is used for applications requesting a maximum of $250,000 per year in Total Direct Costs. Budgets are simplified, and do not require submission of detailed budget information to NIH.  A Detailed Budget format is required for all applications requesting more than $250,000 per project year  A Modular Budget is used for applications requesting a maximum of $250,000 per year in Total Direct Costs. Budgets are simplified, and do not require submission of detailed budget information to NIH.  A Detailed Budget format is required for all applications requesting more than $250,000 per project year

7 Applications for more than $500,000 Direct Costs per project year must obtain prior approval from the NIH supporting institute or center. NIH recommends the approval process is initiated by calling or ing one of the program officers at least six weeks prior to the submission deadline. Applications for more than $500,000 Direct Costs per project year must obtain prior approval from the NIH supporting institute or center. NIH recommends the approval process is initiated by calling or ing one of the program officers at least six weeks prior to the submission deadline.

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10  For applications submitted manually, use the NIH PHS 398 Budget Pages  Download the most current PHS 398 forms and instructions from the NIH website:  For applications submitted manually, use the NIH PHS 398 Budget Pages  Download the most current PHS 398 forms and instructions from the NIH website:

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13 Personnel Consultants Equipment Travel Supplies Patient Care Costs Alteration and Renovations Other Expenses Consortium/Subcontract (Direct Costs) Personnel Consultants Equipment Travel Supplies Patient Care Costs Alteration and Renovations Other Expenses Consortium/Subcontract (Direct Costs) Total Direct Costs Initial & Proposed Budget Periods Consortium /Subcontract Facilities & Administrative Costs Total Costs Initial & Proposed Budget Periods Budget Justification Total Direct Costs Initial & Proposed Budget Periods Consortium /Subcontract Facilities & Administrative Costs Total Costs Initial & Proposed Budget Periods Budget Justification

14  Proposals submitted electronically must use the SF 424 (Research and Related) Budget Pages  Forms can be located at the NIH site  Proposals submitted electronically must use the SF 424 (Research and Related) Budget Pages  Forms can be located at the NIH site

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19  Senior / Key Personnel  Other Personnel  Equipment  Travel  Participant /Trainee Support Costs  Other Direct Costs  Total Direct Costs  Indirects ( F &A)  Total Costs  Fee  Budget Justification (pdf versions only)

20 Personnel effort on NIH proposals must be reported in person months For frequently asked questions/ answers on person months visit the NIH website: Personnel effort on NIH proposals must be reported in person months For frequently asked questions/ answers on person months visit the NIH website:

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22  Multiply the % of effort associated with the project by the number of months of the appointment.  For example: 25% of a 9 month academic year appointment = 2.25 (AY) person months (9 x.25= 2.25) 10% of a 12 month calendar appointment = 1.2 (CY) person months (12 x.10 = 1.2) 35% of a 3 month summer term appointment equals 1.05 (SM) person months (3 x.35= 1.05)  Multiply the % of effort associated with the project by the number of months of the appointment.  For example: 25% of a 9 month academic year appointment = 2.25 (AY) person months (9 x.25= 2.25) 10% of a 12 month calendar appointment = 1.2 (CY) person months (12 x.10 = 1.2) 35% of a 3 month summer term appointment equals 1.05 (SM) person months (3 x.35= 1.05)

23 Salary Requested is then: Number of paid "Person Months" by 1/12 of the Institutional Base Salary - which is $36,000 for this example: 1.2 (CY) x $36,000 (1/12) = $3,600 $3,600 is included in the Salary Requested column of the budget form Salary Requested is then: Number of paid "Person Months" by 1/12 of the Institutional Base Salary - which is $36,000 for this example: 1.2 (CY) x $36,000 (1/12) = $3,600 $3,600 is included in the Salary Requested column of the budget form

24  The PI and other individuals who contribute to the scientific development or execution of a project in a substantive, measurable way, whether or not they receive salaries or compensation under the grant. Typically these individuals have doctoral or other professional degrees.  Consultants also may be considered key personnel if they meet this definition.  The PI and other individuals who contribute to the scientific development or execution of a project in a substantive, measurable way, whether or not they receive salaries or compensation under the grant. Typically these individuals have doctoral or other professional degrees.  Consultants also may be considered key personnel if they meet this definition.

25  Key Personnel listed under the Personnel category of the budget form can only be your institution’s employees.  DO NOT list non-institution collaborators in this budget category  Non –institution collaborators are either Consultants or are funded under Sub-recipient Agreements, also known as Subcontracts. They have separate budget categories and forms  Key Personnel listed under the Personnel category of the budget form can only be your institution’s employees.  DO NOT list non-institution collaborators in this budget category  Non –institution collaborators are either Consultants or are funded under Sub-recipient Agreements, also known as Subcontracts. They have separate budget categories and forms

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29 Fringe Benefits costs are the expense to an institution to provide medical, dental, tuition reimbursement and other staff benefits NIH follows your institution’s policy with regard to fringe benefits, and does not have a pre-set limit for these costs Fringe Benefits costs are the expense to an institution to provide medical, dental, tuition reimbursement and other staff benefits NIH follows your institution’s policy with regard to fringe benefits, and does not have a pre-set limit for these costs

30 The rate your institution uses to calculate Fringe Benefits cost may change annually It is important to get the best estimated rate from the Research or Finance Department for the proposed start date of your project Apply the projected rate (s) to Salaries Requested on the budget to calculate Fringe Benefit costs The rate your institution uses to calculate Fringe Benefits cost may change annually It is important to get the best estimated rate from the Research or Finance Department for the proposed start date of your project Apply the projected rate (s) to Salaries Requested on the budget to calculate Fringe Benefit costs

31  To calculate the fringe benefits costs multiply the Salary Requested (SR) by the fringe rate $20,500 (SR) x 35% fringe rate = $7,175  Add fringe benefit cost to (SR) for the Total Salary (TS) column of the budget page  $20,500 (SR) + $7,175 (fringe) = $27, 675 (TS)  To calculate the fringe benefits costs multiply the Salary Requested (SR) by the fringe rate $20,500 (SR) x 35% fringe rate = $7,175  Add fringe benefit cost to (SR) for the Total Salary (TS) column of the budget page  $20,500 (SR) + $7,175 (fringe) = $27, 675 (TS)

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33 If your institution allows employees to be consultants on the proposal list the expenses under Personnel, including fringe benefits costs. An employee with the role of consultant cannot be listed in the consultant category of the budget If your institution allows employees to be consultants on the proposal list the expenses under Personnel, including fringe benefits costs. An employee with the role of consultant cannot be listed in the consultant category of the budget

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37  Normally, a research project will consume supplies such as laboratory items, teaching aids, computer software, and other research supplies.  Itemize by category all expenses over $1,000 on the budget page.

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41  Major Alterations &Renovations (>$500,000). Unallowable under foreign grants and domestic grants with foreign components.  Minor Alterations & Renovations (<$500,000). Generally allowable on grants made to foreign organizations or to the foreign component of a domestic grant, unless prohibited by program regulations.  Minor A&R Costs may be included and justified in any detailed budget of a competing application.  Major Alterations &Renovations (>$500,000). Unallowable under foreign grants and domestic grants with foreign components.  Minor Alterations & Renovations (<$500,000). Generally allowable on grants made to foreign organizations or to the foreign component of a domestic grant, unless prohibited by program regulations.  Minor A&R Costs may be included and justified in any detailed budget of a competing application.

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43  A sub-recipient relationship is appropriate when the Principal Investigator contemplates a funded collaboration with a colleague at another institution.  The collaborating institution should provide a statement of work, detailed budget and budget justification, signed by the collaborator's Authorized Institutional Representative  A sub-recipient relationship is appropriate when the Principal Investigator contemplates a funded collaboration with a colleague at another institution.  The collaborating institution should provide a statement of work, detailed budget and budget justification, signed by the collaborator's Authorized Institutional Representative

44  All subcontracts must include a separate PHS 398 or SF 424 (R&R) budget pages Include the Direct and F&A subcontract costs into the prime/main budget category

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46  A budget has the following expenses: Total Direct Costs = $350,000 Equipment Costs = $32,000 (exempt) Base Cost = $350,000 - $32,000 = $318,000 The F&A Rate is applied only to $318,000  A budget has the following expenses: Total Direct Costs = $350,000 Equipment Costs = $32,000 (exempt) Base Cost = $350,000 - $32,000 = $318,000 The F&A Rate is applied only to $318,000

47 Facilities and Administrative (F&A)costs, are costs which are necessary to support research and other sponsored projects, but which cannot be readily assigned to individual projects. F&A costs must be included in proposal budget unless the sponsor has a written policy on F&A rates for the competing grant. Facilities and Administrative (F&A)costs, are costs which are necessary to support research and other sponsored projects, but which cannot be readily assigned to individual projects. F&A costs must be included in proposal budget unless the sponsor has a written policy on F&A rates for the competing grant.

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51  Follow your budget forms with a detailed budget justification.  Explain in detail the projected expenses in personnel and each budget category.  Edit thoroughly to ensure the figures on the budget forms match those on the justification pages.  Follow your budget forms with a detailed budget justification.  Explain in detail the projected expenses in personnel and each budget category.  Edit thoroughly to ensure the figures on the budget forms match those on the justification pages.

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54 Foreign Grants Information Foreign Grants – Budgets Fly America Act Foreign Grants – NIH Policy Statement Office of Management and Budget, A -21 Circular

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