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,  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:  Current Rate Agreement in pdf is available on Budget & Accounting web site under Cost/Capital Analysis: administration-overhead-rates/ 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