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3fff33ff3@?O ʚ;S0ʚ;g4>d>d܀ 0$ppp@ <4dddd@k 0tt <4!d!d@l 0t<4KdKd@l 0tT3`___PPT10@ .(carteran.___PPT9/8(4D? %$PXMDeveloping Grant Budgets How to get what you need  you won t get what you wantRR, lE Budget BasicseTypes of Budgets Budget Components Federal Requirements Pre-Award Policy Issues Other Considerations ffK)Types of BudgetsModular vs. Itemized Multi-Project/Consortium SBIR/STTR Clinical Trials Fellowships Institutional Training Grants Research Career AwardsL*Budget Components (1)Personnel Faculty (academic vs. summer; Institutional Base Salary; Legislative Cap) Research Scientists (postdocs and beyond) Graduate Students Other Personnel 8  i0 Salary CapRestricts the amount of direct salary under a grant or contract to Executive Level I of the Federal Executive Pay Scale Executive Level I increase effective January 1, 2005 6 QBudget Components (2)&Personnel (cont d) Graduate Students Pay for salaries as compensation for services. Don t pay stipends; support for studies or research training. Pmm YNGraduate Student CompensationH2Ties compensation on research grants to the zero level NRSA postdoc stipend in effect at the time of award Compensation continues to include  salary or wages, fringe benefits and tuition remission No adjustments will be made to noncompeting award levels or future years Grantees may rebudget to accommodate the higher level This policy was effective with awards issued on or after 12/10/2001 See NIH Guide, 12/10/2001 http://grants.nih.gov/grants/guide/notice-files/NOT-OD-02-017.html rHPZ/ " 2ZHPZb " 2P _ < +BR 0N,Budget Components (3)"Personnel (cont d) Technicians, inc. programmers Interviewers and evaluators Administrators and Secretaries (only under certain circumstances) F|| {Budget ComponentsKey personnel  Individuals critical to the successful scientific conduct of the project. Now require measurable level of effort. Other significant contributors. New item in PHS 398. Commit to project but don t commit a specified level of effortO-Budget Components (4) Fringe benefits Consultant Costs (inc. fee and travel costs) Equipment (how does your institution define it?) Materials and Supplies Animals, inc. purchase and maintenance Lab supplies Office supplies (rarely) Small equipment (under your equipment threshold) Travel H~~P.Budget Components (5)~Patient Care Alterations and Renovations Other Expenses Consortia Costs Facilities and Administrative (F&A) Costs Cost sharing|Budget ComponentstF&A (Indirect Costs) NIH generally provides full F&A costs at negotiated rates with several notable exceptions: Federal grantees  no F&A Foreign grantees (and consortium) 8% of Total Direct Costs Training (Ts) and Career (Ks) 8% Fellowships  no F&A (but get other allowances) Conference and Construction  no F&A:[[}Budget ComponentsCost Sharing Mandatory  required by legislation, program or regulation. Legislative Salary Cap Cost Sharing Match (rare at NIH) Voluntary  offered in application Investigator effort at no-cost (becomes mandatory when accepted in awarded budget).b=8$T=8$T RModular Applications No categorical budget accepted at time of application No categorical budget required at time of award No difference in allowable costs No difference in post-award financial management requirementsQ/Creating a Modular BudgetStart with an itemized budget (form p. 4) Create out-year budgets Divide total of all years by $25,000 Request same number of modules each year (there is an exception for equipment) Consortia costs may be rounded to nearest $1000" R0More on ModularsList all personnel with responsibilities and % effort Consortia costs are calculated separately and rounded to nearest $1,000 NIH may request detailed budget to address specific issues TFederal Requirements T2Cost Principles6OMB Circular A-21 - Educational Institutions OMB Circular A-122  Non-Profits OMB Circular A-87  State/Local Governments 45 CFR Part 74, Appendix E - (hospitals) 48 CFR Subpart 31.2 (FAR)  (for-profits) Must budget in accord with these rules Must expend grant funds per these rulesO   O_8OMB Circular A-21/A-122Establishes principles for determining costs applicable to grants, contracts, and other agreements Direct costs F&A/indirect costs Selected items of cost allowable/unallowable costs time and effort reporting LcZ7H PZ7" Zc77S1Administrative StandardsOMB Circular A-110 - Uniform Administrative Requirements for Grants and Agreements with Universities, Hospitals and Other Non-Profit Organizations 8Z<Z[4OMB Circular A-110Prescribes: Preaward requirements Postaward requirements Also requirements for: Payment Cost sharing or matching Accounting for program income Revision of budget and program plans Non-Federal audits Allowable costs Property standards Procurement standards Reports and records  P-HP<PP>PP<" < -=  ,  UPre-Award Policy Issues Legislative MandatesAcknowledgment of Federal Funding (Section 506) Anti-Lobbying (Section 503) Continued Salary Limitation (Section 204) Ban on Funding of Human Embryo Research (Section 509) Limitation on Use of Funds for Promotion of Legalization of Controlled Substances (Section 510) Restriction on Distribution of Sterile Needles (Section 505) Restriction on Abortions (Section 507) NIH Guide December 8, 2004 http://grants.nih.gov/grants/guide/notice-files/NOT-OD-05-023.html 8xZ`Zy_ 0mFPre-award Costs At grantee s own risk and expense Up to 90 days prior to the start date of a competing award if costs: Are necessary to conduct the project, and Would be allowable under a potential award without prior approval Greater than 90 days requires prior approval; retroactive approval may be granted No time limit for noncompeting awards, need to be allowable and carefully managedZ"ZFZmZZ#F&DpI Cost Sharing2Not required as a condition of applying for/receiving unsolicited NIH awards Only a few NIH solicited programs that require it Nonetheless, mandatory cost sharing for salary in excess of current salary cap Be sure you intend to commit to cost sharing when you propose an item at no cost to the government.3Z3rKAward RestrictionsOnly applied to a particular grant for cause Shown on the NGA after Section III Restricted funds must be tracked by grantee to ensure compliance Example: restricted equipment funds pending receipt of current price quote or prohibiting human subjects research pending IRB reviewSRead the Notice of Grant AwardqSpecial Terms and Conditions Other Terms of Award 45 CFR Part 74 or 92 - HHS rules and requirements that govern the administration of grants NIH Grants Policy Statement - compendium of several regulatory requirements applicable to grants and cooperative agreements Program and appropriation legislation Program regulations 42 CFR Part 52 - Grants for Research Projectsd..  `9,Who is Responsible for Financial Management?b The Principal Investigator The Departmental Administrator The Department Chair The Institution>&c~Other Considerations<Consistent with institution policies and practice Request reasonable amounts based on current conditions and need. Don t request contingencies or uncommitted promotions Keep it reasonable Justify the unusual and large ticket items Ideally the science drives the budget and justification-Preparing a realistic budget: One perspectiverAnthony Carter, Ph.D. Program Director Division of Genetics & Developmental Biology NIGMS CarterA@nigms.nih.gov [Start with personnelDetermine % effort/time that you will spend on this project. Determine the number, qualifications and % effort for other personnel needed Technicians Postdoctoral Fellows Graduate Students Undergraduate Students,ZJZJ There are no magic numbers regarding the qualifications and/or number of individuals needed for each aim. Be realistic about what each individual can accomplish and how long will it take..jZZRZ7Consider the supplies needed for the personnel involvedIt may be reasonable to estimate a supply budget of ~$12,000 15,000/year for each FTE This number will vary depending on the nature of the research proposed. Animal intensive studies and studies involving human subjects tend to be more costly. In silico studies tend to be less costly for supplies. Consider stage of career of personnel involved(Z< ]Do you need new equipment?ZIf you need additional equipment, this is the time to consider it. Equipment should be project specific  be sure to include a written justification. Most equipment is requested during the first year of the grant. If you use a modular budget format, you may ask for extra module(s) to cover equipment.>.ZC%, BX Travel fundslThis amount is usually small ($2,000-4,000/year) Generally supports one meeting per year for 2-3 individualsOther ExpensesThis category includes funds needed for things such as publication costs and equipment maintenance. Estimate these expenses realistically. Add it all up"Calculate the direct costs for the first year. (for example, Year 1 budget = $179,000) Calculate the direct costs for subsequent years taking into account salary increases and changes in funds requested for equipment. Year 2 = $184,370 Year 3 = $189,901 Year 4 = $195,598 Year 5 = $201,466 b/(I/(fGf%Do I need to submit a modular budget?&&$Calculate the total direct costs for all years Total direct costs for 5 years = $950,335 Divide total by the number of years requested Average direct costs = $190,067/yr Investigator-initiated R01s up to $250,000/yr must use modular format x/*.#G/*f.#fFf7Convert Your Average Direct Costs to the Modular Format88$Round up to the next module (number divisible by $25,000) In the example, $190,067/yr rounds up to $200,000/yr No yearly increases for inflation First year may include additional modules for one-time expenses like equipment P:5u:5fqfWhere to get helpPHS 398 instructions http://grants.nih.gov/grants/funding/phs398/phs398.html Your sponsored programs office NIH program and grants management staff Experienced PI68V8VBut I asked for what I needed?Study section may recommend reductions May provide information to funding institute to appeal IRG recommended reductions Funding institute may reduce budget further and cut years Not appealable Discuss with Program officer if causes hardshipP'R:?'R:?$ 1Take the Money and RunBuild a budget for the dollars and years that are indicated on the Notice of Grant Award. For modular grants remember to build in any increases in spending over duration of grant Don t spend all your money in year 1 Prioritize your work and get goingFinal Thoughts on $$We are all taxpayers and the $1-2M you have just been awarded is a lot of money so spend wisely. Money saved may come in handy later. Personnel funds that accrue due to staffing delays may well get you past the renewal hump. If you have a problem, contact NIH. There may be a solution. yJoe Ellis Acting Director, Office of Policy for Extramural Research Administration, Phone: 301-435-0938 Email: Ellisj1@mail.nih.govB iAnthony Carter Program Director Division of Genetics & Developmental Biology, NIGMS Phone: 301-594-0943 Email: CarterA@nigms.nih.gov2x fxfq/4VWtwx{| }!#$%   0` 33` Sf3f` 33g` f` www3PP` ZXdbmo` \ғ3y`Ӣ` 3f3ff` 3f3FKf` hk]wwwfܹ` ff>>\`Y{ff` R>&- {p_/̴` 33f>?" dd@(f?dfd@  " @ ` n?" dd@   @@``PR    @ ` ` p>> (    NAL \O?33j0315542#" `j  6\ " `}  T Click to edit Master title style! !$  0H "Ps  RClick to edit Master text styles Second level Third level Fourth level Fifth level!     S  0 "^ `  \*  0@ "^   ^*  04 "^ `  ^*V  0޽h ?"` 33f80___PPT10.#@˚( Default Design 0 0(    NJ gkgk y$    n*  J%%JJoo  Nq gkgk  ?$   p*  J%%JJood  c $ ?VH   4  N|w gkgk  !   RClick to edit Master text styles Second level Third level Fourth level Fifth level!     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Travel fundsOther ExpensesAdd it all up&Do I need to submit a modular budget?8Convert Your Average Direct Costs to the Modular FormatWhere to get helpBut I asked for what I needed?Take the Money and RunFinal Thoughts on $$Joe Ellis Acting Director, Office of Policy for Extramural Research Administration, Phone: 301-435-0938 Email: Ellisj1@mail.nih.gov  Fonts UsedDesign TemplateEmbedded OLE Servers Slide Titles, 8@ _PID_HLINKSAChttp://grants.nih.gov/grants/guide/notice-files/NOT-OD-02-017.html)http://www.whitehouse.gov/omb/circulars/Chttp://grants.nih.gov/grants/guide/notice-files/NOT-OD-05-024.htmlChttp://grants.nih.gov/grants/guide/notice-files/NOT-OD-05-023.html_;%0VPRVPR  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abdefghijklmnopqrstuvwxyz{|}~      "#$%&'(*+,-./05Root EntrydO)PicturesCurrent User)SummaryInformation( UPowerPoint Document(c_%DocumentSummaryInformation8!