Budgets and Budget Justifications: NIH and Beyond

1. Budgets and Budget Justifications: NIH and Beyond Presented by: Office of Research and Sponsored Programs (ORSP) and Office of Sponsored Programs Administrative Network (OSPAN)

2. Budgets: First Steps • How much can I request? • Read your funding opportunity announcement • Is there an overall funding limit? • (for example total costs cannot exceed $200,000/year) • Is there a cap on certain expenses? • (for example travel costs limited to $5,000) • Is there a limit on types of expenses? • (for example no construction costs allowed)

3. What are Direct Costs? • Direct costs are those that can be specifically identified with a particular project, program, or activity or that can be directly assigned to such activities relatively easily and with a high degree of accuracy. * *NIH Grants Policy Statement.

4. Direct Costs • What costs can I include in my budget? • Identify all costs necessary and reasonable to complete the work proposed.

5. Direct Costs • Personnel • UAMS personnel – include salary and effort for • Principal Investigator (PI) • Other key personnel (Co-Investigators) • Other Significant Contributor (no measurable effort, advisory role) • Non-key personnel (technicians, research assistants) • Fringe benefits (average rate 29% or actual expenses)

6. Direct Costs • Personnel Justification: explain why each role is necessary and the specific skills/expertise that named personnel bring to project. • Effort should be measured in calendar months • 100% Effort = 12 Calendar Months • 50% Effort = 6 Calendar Months • 25% Effort = 3 Calendar Months

7. Direct Costs • Non-UAMS personnel – Subawardv. Consultant • Subaward -other performance site involved, has programmatic responsibility (contributes to program design/oversight, shared ownership of intellectual property/subaward PI may be a co-author on publications). Time and effort are included. • Requires a letter of intent or subrecipient packet • Consultant -may still require use of discretion and/or unique expertise, paid an hourly rate, can be considered key personnel or non-key at discretion of PI • Requires a letter of support that states hourly rate and hours worked per year of project

8. Other Significant Contributors • Other Significant Contributors (OSC) are individuals who have committed to contribute to the scientific development or execution of the project, but are not committing any specified measurable effort (i.e., person months) to the project.

9. Direct Costs • Travel • Scientific travel: for travel to present/disseminate findings • Considerations: registration fees, airfare/mileage, ground transportation, lodging, per diem (use specific local amounts when destination is known) • Justification: if known, include the specific meeting, destination, dates of travel, and the number of individuals for each trip (if dates are not known, include estimated length of trip) • Local travel/mileage: mileage should be based on state reimbursement rate of $0.42 per mile • Justification: explain reason for travel, one-way and round trip mileage estimates, and number of trips needed

10. Direct Costs • Equipment vs. Supplies vs. Other • Equipment – per unit cost of $5,000 or greater (physical item with lifespan of over 2-3 years) • Supplies – tangible (lab consumables, devices, etc.) • Other – intangible (software, postage/shipping, printing, participant incentives, etc.)

11. Indirect Costs • Costs incurred for institutional activities that cannot be readily identifiable or directly assigned to a major project or activity. (These costs are also referred to as Facilities and Administration (F&A).

12. Indirect Costs • Current UAMS Indirect Cost Rates • 50%--On-Campus Organized Research(to 6/30/19) • 51% to 52% 7/1/19 – 6/30/21 (incremental increase) • 47.5% -- On Campus Instruction • 26.0% -- Off-Campus Organized Research • 26.0% -- On-Campus Other Sponsored Activities • 26.0% -- Off-Campus Other Sponsored Activities • these rates also apply to industry-sponsored research agreements

13. Modular/Non-Modular Budgets • Modular – for budgets up to $250,000 direct costs • Module = $25,000 • Detailed budget not required by the funding agency • Detailed budget *is* required by UAMS. • Non-Modular – for budgets over $250,000 direct costs • Detailed line-item budget is required by the funding agency.

14. Modular or Non-Modular?

15. Other Funding Agencies • Each funding agency has their own rules regarding budgets and budget justifications. • Refer to the application instructions or funding agency website.

16. American Heart Association (AHA) • Applicants are encouraged to request the maximum annual amount and the maximum number of year for each award. • An abbreviated budget is required in the online form • Fellowship Applications • AHA follows the NIH stipend scale • No Indirect Costs Allowed • Grant Applications • PI salary and fringe • Project Support • Indirect Costs (capped at 10%)

17. American Heart Association (AHA) Post-Doc Fellowship Budget Example

18. American Heart Association (AHA) Grant Budget Example

19. Helpful Links • NIH SF424 Application Guide Forms e https://grants.nih.gov/grants/how-to-apply-application-guide/forms-e/general-forms-e.pdf • NIH Grants Process Overview https://grants.nih.gov/grants/grants_process.htm • American Heart Association Application Information https://professional.heart.org/professional/ResearchPrograms/ApplicationInformation/UCM_316909_Application-Information.jsp

20. Questions???Office of Research & Sponsored ProgramsOffice of Sponsored ProgramsAdministrative Network