APRIL 13, 2011

SESSION 5 OF AAPLS – BUDGET FORMS FOR FEDERAL

PROPOSALS

APPLICANTS & ADMINISTRATORS PREAWARD LUNCHEON SERIES

Module C: Budget Basics

Workshop Overview

Selecting the appropriate budget form for an application

Understanding each budget form

Institutional information for budgets

Most common problems with budgets

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

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

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 zeroSubaward budgets are attached using R&R

Subaward Budget Attachment Form and follow the same format

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 budgetsRequest $250,000 or less per year for direct

costs in modules of $25,000Consortium F&A costs are not factored into the

direct cost limitMust separate out consortium F&A on the formBudget justification is limited to personnel,

equipment, consortium, and variance between the number of modules in budget years

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

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 6/23/2010Indirect 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)

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

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