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Module C: Budget Basics

Module C: Budget Basics. April 13, 2011 Session 5 of AAPLS – Budget Forms for Federal Proposals Applicants & Administrators Preaward Luncheon Series. Workshop Overview. Selecting the appropriate budget form for an application Understanding each budget form

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Module C: Budget Basics

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  1. Module C: Budget Basics April 13, 2011 Session 5 of AAPLS – Budget Forms for Federal Proposals Applicants & Administrators Preaward Luncheon Series

  2. Workshop Overview Selecting the appropriate budget form for an application Understanding each budget form Institutional information for budgets Most common problems with budgets

  3. 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

  4. 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

  5. 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

  6. 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

  7. 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

  8. Institutional Information Cognizant Federal Agency (Agency Name, POC Name, and POC Phone Number): DHHS, Robert Aaronson, 212-264-2069 Current F&A Agreement date is 6/23/2010 Indirect Cost Type: Modified Total Direct Costs (MTDC) Indirect Costs Rates for Boston: 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)

  9. 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: http://researchadmin.tufts.edu/?pid=49&c=121 Current Rate Agreement in pdf is available on Budget & Accounting web site under Cost/Capital Analysis: http://finance.tufts.edu/budgetacc/?pid=4&c=6

  10. 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

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