Slide 1 FastFacts Feature Presentation November 19, 2015 To dial in, use this phone number and participant code… Phone number: Participant code: To participate via VoIP… You must have a sound card You must have headphones or computer speakers © 2015 The Johns Hopkins University. All rights reserved.

Slide 2 Today’s Topic We’ll be taking a look at… Budget Development for Grants

Slide 3 Today’s Presenter Sharel Brown Sr. Grants Associate, SOM Office of Research Administration Kasey Zanolli Research Service Manager, Department of Pediatrics

Slide 4 Session Segments Presentation Sharel and Kasey will provide guidance from the SOM Office of Research Administration and SOM departments on how to develop budgets for federal and non-sponsored grant applications. During their presentation, your phone will be muted. Q&A After the presentation, we’ll hold a Q&A session. We’ll open up the phone lines, and you’ll be able to ask questions. Sharel and Kasey will answer as many of your questions as time allows.

Slide 5 Contact Us If you would like to submit a question during the presentation or if you’re having technical difficulties, you can us at:

Slide 6 Survey At the end of this FastFacts session, we’ll ask you to complete a short survey. Your honest comments will help us to enhance and improve future FastFacts sessions.

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Slide 8 Budget Development for Grants

Slide 9 Definitions and key concepts

Slide 10 Basic Expenditure Considerations Allowable Cost item meets sponsor requirements. Allocable Particular cost item can be specifically identified with the project or can be clearly allocated to the project. Reasonable Is the item necessary for the project?

Slide 11 Cost Sharing Voluntary Cost-Sharing The University covers a portion of the effort. Mandatory Cost-Sharing Sponsor requires a portion of effort be shared by the University Example: NIH salary limitation (cap)

Slide 12 On-Campus vs. Off-Campus On-Campus Project will take place in space owned or leased by the University without recovery of space rental as a direct cost item in the project budget. Off-campus Project will take place in space provided by another organization or space costs are included as a direct cost item in the project budget.

Slide 13 MTDC vs. TDC Modified Total Direct Costs (MTDC) Direct costs less certain excluded items, as determined by sponsor policy. –Ex: Equipment, patient care, tuition remission, etc). Total Direct Costs (TDC) All fixed-fee on-campus and off-campus commercially funded research agreements, should use rate based on Total Direct Costs.

Slide 14 NIH Budget Formats Non-Modular Format Used for applications requesting more than $250,000 direct costs per year. Modular Format Used for applications requesting less than $250,000 direct costs per year. Not used by AHRQ.

Slide 15 Budget Elements – Personnel Get accurate salary information. Use the NIH Salary Cap appropriately. NIH Career Awards: Budget the institutional base salary, not the Institute cap. Ex: If NCI caps PI salary at $100,000, you should request: base salary x 9 calendar months. Always use the most recent negotiated fringe benefits rates.

Slide 16 Supplies vs. Equipment Supplies Itemize by category. Remember that on federal applications, computer and office supplies are considered part of our F&A. Equipment: Nonexpendable personal property that lasts more than one year and costs $5,000 or more per unit. Accessories, components and installation costs should not be listed separately. They should be factored into the total cost. Replacement parts are considered supplies.

Slide 17 Other Direct Costs Insurance Costs Patient Care Tuition and Fees Animal Care Consultants Individuals not employed by the University who can provide special knowledge or advice necessary for the project in exchange for financial compensation, not effort. Subawards

Slide 18 Facilities and Administrative Costs (F&A) Federal Sponsors Use federally negotiated rates. Based on MTDC. Other Sponsors (non-profit) Use the federal rate or the sponsor's maximum rate if stated in their policies. Commercial sponsors Use the commercial rates. REMEMBER: Departments and PI’s have NO authority to negotiate IDC.

Slide 19 Budget Justification Be Consistent. Organize your justification, the same way you’ve listed items on the budget. Be Detailed. Be Clear. NOTE: Quotes for equipment and consultants, can be useful supporting documentation, include if you have them.

Slide 20 ORA Budget Review: Common Issues Inflation You may request it, but NIH does not award inflation. Be consistent. Math Check your totals. If you’re plugging in numbers from an Excel spreadsheet, you need to adjust for the rounding that it does. Inadequate Justification Basic listing of costs without explanation. Budget Missing All proposals that include funding need to be submitted with a detailed budget.

Slide 21 Common Issues (cont.) Modular Budgets Narrative justification is missing. Explain why you are requesting different module amounts and also to indicate any costs that impact the F&A base. SubAwards Missing effort. Exclusions when there should be none. Mistakes in the IDC calculation left over from previous budget versions. Subgrant calculations that don’t seem to match up.

Slide 22 SubAward File Problems Use this for a quick check that the budget has loaded correctly.

Slide 23 Sub Award Detail Screen If the Sub Award Detail looks like this, you should contact ORIS/Coeus-help!

Slide 24 DEPARTMENT PERSPECTIVES Kasey Zanolli, Research Service Manager Department of Pediatrics

Slide 25 Who Does What? PI provides the details you need to create the budget, reviews the draft budget and approves a final version. Analyst/Department are responsible for completing the budget guided by the PI’s input, the sponsor’s guidelines and JHU policies. ORA reviews the budget for clarity and adherence to JHU and sponsor guidelines.

Slide 26 Best Practices for Budget Development Work closely with your PI to develop the budget. Review the sponsor’s GUIDELINES. Use the information from the PI, the sponsor and other sites, if applicable, to CREATE your draft budget in a spreadsheet or in Coeus. Get FEEDBACK from the PI and a department approver to finalize your budget. Transfer your budget into COEUS.

Slide 27 Working with the PI You need the PI’s input to get started. Usually the PI will give you basic info about what to include: Personnel, effort, supply estimates, etc. Put this into your budget spreadsheet to give PI a starting point. Ask Questions.

Slide 28 Questions to Ask the PI Who is the sponsor? What are the submission requirements? How long is the project? Location: Where will the work be done? Who are the people involved?

Slide 29 Questions to Ask the PI (cont.) Does the project involve a clinical trial? Are there any “Special Costs”? Subawards Consultants Equipment Administrative Salaries Patient Care costs

Slide 30 Working from the Guidelines If NIH, what type of budget is required – modular or detailed? If non-federal, are there special forms/templates needed? Are there budget restrictions – is it total cost cap or direct cost cap? What is allowed for indirects, if non-federal sponsor?

Slide 31 Working With Other Institutions Stay in the loop. Be sure to get the contact info of your counterpart at the other sites and work directly with them. If time is short, have the other site send you their internal budget so you can plug it into your budget.

Slide 32 Create Your Draft Budget Use a template that calculates salary with the number of pays as Coeus calculates to the day; you will want them to match. If your Coeus budget is not matching your internal it is most likely due to salary and fringe calculations.

Slide 33 Coeus Issues Is inflation rate the same in Coeus as on your internal budget? Are the proper fringe rates applied? Check Edit, Rates.

Slide 34 Coeus Issues – SubAward File Corruption When you upload a subaward budget, be sure that the budget justification file is showing up.

Slide 35 Reminders NIH budgets – if there is a direct cost cap, the sub F&A does not count toward the cap. Collecting indirects on only the first 25,000 of sub budget is a federal rule. Non-federal sponsors and commercial sponsors may allow indirects on total sub. NIH submissions – compare budget justification to the Grants.gov budget pages. Look at side by side - this is what NIH gets. Not our internal, not the Coeus budget.

Slide 36 We’re going to open the phone lines now! There will be a slight pause, and then a recorded voice will provide instructions on how to ask questions over this conference call line. We’ll be answering questions in the order that we receive them. We’ll also be answering the questions that were ed to us during the presentation. If there’s a question that we can’t answer, we’ll do some research after this session, and then the answer to all participants. Q&A

Slide 37 Thank You! Thank you for participating! We would love to hear from you. Are there certain topics that you would like us to cover in future FastFacts sessions? Would you like to be a FastFacts presenter? Please us at:

Slide 38 Survey Before we close, please take the time to complete a short survey. Your feedback will help us as we plan future FastFacts sessions. Click this link to access the survey… Thanks again!