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  1. Budgetingfor Sponsored Programs At A Glance: Deb Birgen Office of Sponsored Programs University of Washington Seattle, Washington Laurilee Kramer Office of Grant and Research Development Washington State University Pullman, Washington

  2. Budget Preparation for Proposals Laurilee Kramer Grant & Contract Coordinator Office of Grant & Research Development Washington State University

  3. What to consider when drafting a Proposal Budget: FIRST: Always consider the Program Announcement (PA) and the budget guidelines for allowable costs. THEN: Consider the costs to complete your Scope of Work (SOW): • How and where will I complete this project? • Who am I going to need? • What am I going to need? • What should my budget include?

  4. What are the Components of a Proposal Budget? • Personnel Salaries, Wages and Benefits. • Goods/Services Supplies and materials needed for the project. • Travel Field Trips/Professional meetings. • Equipment Specifically for the Project • Consulting External Professional Services • Subcontracts Collaborating with another institution/agency. • Participant Support Program Attendees (if allowable) • Facilities & Admin The rate (%) of the cost of the institution to do Cost Rate business. • Other Cost Share (if required) • Budget Narrative Budget Justification to support the proposal budget.

  5. What makes up the Personnel section of the Proposal Budget? • Personnel needed to complete the Scope of Work: Principal Investigator(s) Professional Associates, Research Assistants Time Slip employees • With regard to administrative employees, most federal agencies disallow proposal budgeting for administrative staff as this is a part of the Facilities and Administrative rate that is charged by the institutions. • The program announcement will identify what is allowable for personnel.

  6. What Makes Up the Goods and Services of a Proposal Budget? • Goods and Services refer to the material you need in order to complete the project. • Goods and Services are not intended to provide for general office supplies as these are a part of the Facilities and Administrative costs charged to the grant proposal through the F&A rate. • Special research circumstances may require general office supplies in research projects. In these cases the budget justification needs to clearly explain the need.

  7. Travel Costs: What do I need to consider in travel costs for the Proposal Budget? • Consider the Scope of Work (SOW): • Field Work, • Collaborative/Professional Meetings, • Annual Agency Meetings (Agency Required) • Prepare the travel budget to include mileage, rental car, airfare, hotel and perdiem (meals) for the location of the meetings and or field experience. • You will need to contact your grant/department administrator for travel rates.

  8. How do I prepare a Proposal Budget to include Equipment? Capitalized Equipment: Equipment value of $5K or more. Excluded from F&A. The equipment needs to be 1 unit in its entirety or equipment that has components dependent on each other in order for the operation of that piece of equipment. Non-Capitalized Equipment:Equipment value less then $5K= Lab, video and computer equipment. Included in the F&A rate. Again you want to be sure to refer to the Program Announcement (PA) for the proposal requirements regarding allowable equipment. Work with your department administrator or Purchasing Department to acquire bids for equipment. The proposal will typically require that you include bid sheets.

  9. Consultant / Personal Service Contract inMy Proposal Budget? • Specific needs of the proposal’s SOW that can not be addressed by the personnel within your institution. • If allowable within the Program Announcement (PA), you will work with your Purchasing Department to acquire bids from eligible consultants for the proposal budget. • The consultant and the consultant’s bid will need to be explained in the budget justification.

  10. What is Participant Support when Preparing a Proposal Budget? • Participant Support: The cost of attendee(s) support for duration of the conference/workshop/program. Includes: • Travel Costs: Meals & Lodging • Tuition/Registration/Conference Fees • Attendee Stipend • Participant support is excluded from Facilities and Administrative (F&A) costs. • The Program Announcement (PA) will clearly define what participant support is and what is allowed.

  11. What is required when preparing a Proposal Budget with a Subcontract? Subcontractor’s: • Scope of Work (SOW) • Budget (Institution Approved) • Letter of Intent (LOI) • Facilities and Administrative Rate Agreement (F&A) The subcontracting budget will then be incorporated in to the prime budget as one line item total. Some agencies may require that the subcontract budget be broken down and provided on federal forms following the prime institution’s budget so you will want to check with the Program Announcement (PA) for the proposal requirements.

  12. What is the Facilities and Administrative Cost Rate (F&A) and when are they applied? • The Facilities and Administrative Cost Rate (F&A) The approved cost rate (percentage) of doing business at the university/institution. • For WSU, the Department of Health and Human Services audits and reviews the university rate and then approves of the rates set for both research and non research as well as on campus and off campus rates. • When preparing the proposal budget you will want to apply the appropriate F&A rate for your university to the Total Direct Costs less exclusions. Exclusions: • Tuition Waivers (graduate research assistants) • Equipment ($5K or more) • Participant Support • Rental costs (off-site facilities) • Subcontract (after the first $25K for each subcontractor)

  13. What do I consider if the Agency Requires Cost Sharing? • Cost Sharing = Agency requires that the institution provide resources to show support for the proposed project. This is specifically in the Program Announcement. • If the Program Announcement (PA) requires Cost Sharing you should consider: • Un-Recovered F&A – the difference between the institutions F&A rate and the agency’s allowable rate. • Personnel Effort not budgeted for in the proposal – (i.e., salary, benefits, and F&A), (Faculty, Staff, Student) • Wages contributed towards the project (wages, benefits and F&A)

  14. Cost Share (continued) • Equipment-purchased during the project period. • Goods, Services, Travel purchased toward the project (including F&A) • Third-Party Non Federal Funds (Third Party Sponsor approval may be required.) • Volunteer Services • Scholarships/Tuition Waivers (College Dean and Graduate School Approval) • Donated Equipment, Land and Buildings. (Not often used.)

  15. What additionally do I need to consider when completing the Proposal Budget? • Consult the PA and your Grants/Sponsored Programs Office for the correct F&A rate. • Consult the PA regarding the instructions and completion of the budget narrative. This will include content and page limitation (if applicable). • PLAN EARLY – So that you do not get pushed for time. • Consult the Program Announcement (PA): • READ IT, READ IT AGAIN • HI-LITE IT • ROUTE IT TO YOUR DEPARTMENT ADMNISTRATOR • Some agencies are very clear and precise about how the proposals and proposal budgets should be prepared. You should not guess or deviate from the proposal instructions. If you have any questions, you should contact the agency and get clarification.

  16. Questions/Contact Information If you have any questions, please feel free to contact me. Laurilee Kramer Washington State University Office of Grant and Research Development lkramer@wsu.edu (509)335-7261 Thank you.