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Budget Seminar
Thomas Burns
Associate Director, Office of Research Administration
Alex Galea
Assistant Director, Office of Research Administration
Presentation overview
• Budget categories• Difference between Modular and
Research & Related Budgets (NIH)• Modified Total Direct Costs (MTDC)• Unallowable costs• Budget Justification• Post-Award
Budget Categories
• Personnel (Salary and Fringe Benefits)• Consultants• Equipment• Supplies• Travel (Domestic or Foreign)• Other• Patient Care (Inpatient/Outpatient)• Consortium (Subcontract)• Facilities and Administrative (Indirects/Overhead)
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Facilities and Administrative Rates
• Organized Research– On Campus: 62%– Off Campus: 26%
• Other Sponsored Activity– On Campus: 36%– Off Campus: 21%
• Instruction
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NIH Budgets for Research Grants
• Research and Related (R&R) Budget– Used for research grant applications
requesting more than $250,000 direct costs per year
• Modular Budget– Used for research grant applications
requesting less than $250,000 direct costs per year
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Modified Total Direct Costs (MTDC)
• Direct costs less certain excluded items, detailed by negotiation agreement or by sponsor policy
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Exclusions to F&A Base
• Equipment• Capital Expenditures• Patient Care• Tuition Remission• Rental Costs• Scholarships and Fellowships• Subcontracts in excess of $25,000
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Common Unallowable Costs
• Alcohol• Entertainment Costs• General Office Supplies
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Budget Justification
• Provide the additional information requested in each budget category
• Personnel– Describe role of personnel on the project– List effort of personnel in calendar months
• Travel– Include purpose, destination, dates of travel (if
known), and number of individuals for each trip
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Budget Justification
• Materials and Supplies– Indicate general categories such as glassware,
chemicals, animals costs, including an amount for each category
– Categories less than $1000 are not required to be itemized
• Consultants– Provide the names and organizational affiiliations
of all consultants
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Post-Award
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SECTION I - AWARD DATA - 1 R01 HL123456-01AWARD CALCULATION (U.S. Dollars):
Salaries and Wages $113,389
Fringe Benefits $32,883
Personnel Costs $146,272
Equipment $6,000 Supplies $34,000
Travel Costs $3,000
Other Costs $13,500
Consortium/Contractual Cost $112,459Federal Direct Costs $315,231Federal F&A Costs $140,825APPROVED BUDGET $456,056TOTAL FEDERAL AWARD AMOUNT $456,056
Commercially Sponsored Research Budgets
• Facilities and Administration (F & A) Costs- SOM
Commercial Sponsored Research
07/01/11–06/30/15
On-Campus 72.0%
Off-Campus 34.0%
Commercially Sponsored Research Budgets
• F & A taken on Total Direct Costs (TDC), not Modified Total Direct Costs (MTDC)
• No exclusions from indirect cost base for equipment, subawards > $25,000, etc.
• On campus space, organized research= 72%• Off campus/clinical space= 34% (no facilities
costs)
Payment
• Fixed Price• Cost Reimbursable• Fixed fee per patient (clinical)• Fixed fee per sample (lab)
Fixed Price Contract-Commercial
• Fixed payment amount in exchange for provision of specific services/deliverables, regardless of the cost to produce.
• No financial reporting to sponsor• No financial audit rights• Most flexible for Investigator- no budget categories• Payment due on achievement of milestone, submission on
deliverable• University can retain surplus balance at end of project (ORA
approval required if >25% of contract price).
Fixed Price Contract-Commercial
• Draft Payment Schedule that makes sense for project• Get appropriate amount up front/at start of project• Clearly defined deliverables/milestones• Allow for flexibility when building budget• Total amount should include directs, F & A, IRB,
startup costs• F & A taken as “receipt tax”• Internal budget should still show budget breakdown,
but not part of contract
Cost Reimbursable
• Reimbursed for actual costs expended in performing the project.
• Return unspent/unused funds to sponsor; no surplus• Scope of work can be specific
(deliverables/milestones) or general• F & A is a function of expenses.• Sponsor gets financial reporting/audit rights
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Fixed Per Patient
• Fixed amount per patient enrolled in study• Start up/IRB costs up front• F & A included in per patient amount• Build budget commensurate with confidence
of hitting enrollment goals
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Fixed Per Sample
• Fixed amount per sample analyzed/delivered• Lab based work• Loaded rates (include F & A)• No reporting/audit• Invoice based on number of samples, not
costs
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IRB Fees
JHM IRB Review Fees (effective 3/1/12)Type of Review Initial Review Continuing Review
Convened $2500 $1250Expedited $2000 $1000Exempt $100 N/A
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Commercially funded studies- School of Medicine
Clinical Research Support Services- SOM ORA
Clinical Research Support ServicesMain phone: 410-502-6001
Fax: 410-502-6004No departmental delegations at this time.
For additional information, see the Clinical Research Support Services Workflow.
.
Karen Roz ORA Director, Clinical Research
410-955-7682rozka@jhmi.edu
Lisa Wallace Assistant Director, Clinical Research
410-502-5992lwalla10@jhmi.edu
Cindy Elliott Sr. Clinical Research Analyst
410-502-5994cellio14@jhmi.edu
Tracy McCracken, RN, BSN
Sr. Clinical Research Analyst
410-502-5996tborman@jhmi.edu
J. Mario Adrien Clinical Research Coverage Analyst
410-502-3566jadrien1@jhmi.edu
Erika Maden Galiunas Clinical Research Coverage Analyst
410-502-0077emaden1@jhmi.edu
Genea Smith Clinical Research Coverage Analyst
410-502-5996smithge@jhmi.edu
Linda Wilkins Clinical Research Coverage Analyst
410-614-1799lwilkins@jhmi.edu
Leslie Woytowitz Clinical Research Coverage Analyst
410-502-7704lwolf10@jhmi.edu
Dawn Young Clinical Research Coverage Analyst
410-502-7705dyoung3@jhmi.edu
Kelly Crowe Budget Specialist 410-614-9051kcrowe3@jhmi.edu
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