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U N I V E R S I T Y OF F L O R I DAWhat is a Budget?An estimate of costs required to perform a statement of work with a specific start and end date.U N I V E R S I T Y OF F L O R I DAProposal BudgetsMade up of costs that can be explained or verified and are reality-basedNo“Educated Guesses”or“Off The Wall”estimatesMay require several drafts before it is finalizedMay vary in structure and complexityU N I V E R S I T Y OF F L O R I DAWhy Is a Budget Important?It is the second most scrutinized part of the proposal A clear concise budget supported by a strong budget justification can increase the chances of a proposal being fundedThe proposal budget can become the actual award budgetU N I V E R S I T Y OF F L O R I DABasic Proposal Budget Components1.Direct Costs2.Facilities and Administrative Costs,or F&A (a.k.a.Indirect Costs)U N I V E R S I T Y OF F L O R I DADirect CostsExpenses identified specifically with a particular sponsored project,instructional activity,or other institutional activityMust be allowable,allocable,reasonable&necessary for the program,given consistent treatment and conform to sponsor limitationsU N I V E R S I T Y OF F L O R I DAFacilities&Administrative CostsCosts incurred for common or joint objectives which cannot be identified to a specific direct cost activityFacilities and UtilitiesAdministrative and Clerical SalariesDSR/Purchasing/HR/ControllerPostageLocal TelephoneOffice SuppliesData Processing/Computer SuppliesGeneral Purpose SoftwareMembershipsSubscriptionsU N I V E R S I T Y OF F L O R I DAMajor Budget CategoriesPersonnel CostsFringe BenefitsTravelResearch Supplies and MaterialsParticipant SupportPatient CareConsultantsTuitionEquipmentSubcontractsFacilities and Administrative Costs(F&A)Other Direct CostsU N I V E R S I T Y OF F L O R I DAPersonnel Categories:Academic Personnel(includes Faculty&Post Docs)TEAMS/USPSOPS(includes Graduate Research Assistants,Student Assistants&Other Temporary Employees)Personnel CostsU N I V E R S I T Y OF F L O R I DADomestic TravelAirfareLodgingCar RentalPer DiemMileage Parking FeesRegistration FeesLocal Transportation(Taxi,Metro,Shuttle)Includes travel to CanadaU N I V E R S I T Y OF F L O R I DAForeign Travel(Generally subject to prior approval from sponsor).AirfareApartment Rental Car RentalLocal TransportationLodgingPer Diem(Federal travel subject to GSA Schedule)Registration FeesIncludes travel to MexicoU N I V E R S I T Y OF F L O R I DAShould include detailed information in budget narrative:Budgeting Travel Number of TravelersDestinationTravel FaresLength of TripPer DiemRegistration Fees/Conference CostsU N I V E R S I T Y OF F L O R I DAEquipmentCosts more than$1,000(State of FL,not Federal definition)Has a useful life of one year or moreSome sponsors may require supporting documentation/quote at proposal submissionU N I V E R S I T Y OF F L O R I DATuitionAll new proposals,including resubmissions,competing renewals and supplements,that include salary/stipend for graduate assistants and where tuition is an allowable cost,must budget appropriate amounts for tuition.U N I V E R S I T Y OF F L O R I DAConsultantsNon-UF EmployeesNot a subcontractor no substantial programmatic involvementNormal daily rateSupported by letter/quote from ConsultantU N I V E R S I T Y OF F L O R I DASubcontractors Can be:Other InstitutionsCommercial CompaniesSubcontractor has substantive programmatic involvement and may be co-author on resulting publicationsU N I V E R S I T Y OF F L O R I DABefore submitting the proposal obtain:Letter of Commitment from institutional authorized official.Written Quotes/BudgetsStatement of workSubcontractorsU N I V E R S I T Y OF F L O R I DAParticipant Support Payments to individuals required on the project with no obligation to provide work or services(Generally workshops)Typical costs Stipends Travel-related costsU N I V E R S I T Y OF F L O R I DATuition,fees,stipendsOther Direct Costs U N I V E R S I T Y OF F L O R I DAFacilities Rental Space RenovationOther Direct Costs U N I V E R S I T Y OF F L O R I DAFacilities&Administrative Costs(Indirect Costs)Applied to ALL sponsored projects unless sponsor policy/program limits indirect recoveryFollowing sponsor types have specified F&A rates:State of Florida:10%TDC/25%TDCWater Management Districts 25%TDCOther Florida Governmental Entities 25%TDCClinical Trials25%TDCU N I V E R S I T Y OF F L O R I DAFunction/PurposeResearchInstructionOtherLocation of ProjectOn-CampusOff-CampusUniversity rates are based on the following factors:Facilities&Administrative Costs(Indirect Costs)U N I V E R S I T Y OF F L O R I DAFacilities&Administrative Costs(Indirect Costs)FunctionLocationOn CampusOff CampusOrganized ResearchARECOther Sponsored Acts46.5%46.4%33.6%26.0%25.0%26.0%Instruction50.0%26.0%Department of Defense(contracts)48.5%28.0%U N I V E R S I T Y OF F L O R I DACalculating F&AIdentify ExclusionsEquipmentCapital Expenditures(includes renovations)Patient care chargesTuition remissionRental costs of off-site facilitiesScholarshipsFellowshipsSubcontract amounts in excess of first$25,000Modified Total Direct Cost Base(MTDC)=Total Direct Costs minus items not charged with F&A.Total Direct Cost Base(TDC)=Total Direct Costs x F&A rate without any exclusions.U N I V E R S I T Y OF F L O R I DATotal Budget Total Direct Costs+F&A Costs=Total BudgetU N I V E R S I T Y OF F L O R I DACost Sharing in BudgetsIdentifies necessary project costs not requested from sponsorShould be a sponsor requirementShould be referenced in budget as directed by sponsorShows UFs/Third Party commitment to ProjectShould follow UF Cost Sharing PolicyU N I V E R S I T Y OF F L O R I DACharging Costs Directly or Indirectly to Sponsored ProjectsIn order to comply with(OMB)Circular A-21 and the Cost Accounting Standards Boards cost accounting standards,UFs policy for charging costs to federally sponsored projects is:Clerical and administrative salaries will be charged indirectly unless direct charging can be justified in accordance with OMB Circular A-21.Postage will generally be charged indirectly.Basic telephone charges will generally be charged indirectly,including cell phones.Lab supplies will generally be charged directly.Office supplies will generally be charged indirectly.General purpose software will generally be charged indirectly.Technical software will generally be charged directly.Subscriptions will generally be charged indirectly.Institutional and individual memberships will generally be charged indirectly.Repair and maintenance charges for equipment purchased on the award will generally be charged directly.Other related costs(photocopies,travel,technical and scientific equipment,animal care and other services provided by specialized service facilities)will generally be charged directly.U N I V E R S I T Y OF F L O R I DAArithmetic Double Check Budget!Fringe Benefit RatesGRA TuitionF&A RateMTDC ExclusionsOn&Off CampusBudget TotalU N I V E R S I T Y OF F L O R I DAReview and Finalize BudgetReview draftceiling price exceeded?ReviseHow much to cut?add?Cut logical placesShould the technical proposal be revised due to budget changes?Are Cost Share funds required?Have cost-share commitments been secured?Proposed effort documented?Equipment match documented?U N I V E R S I T Y OF F L O R I DAFinal Budget PresentationPrepare Sponsor budget formsAccurateNeatLegibleU N I V E R S I T Y OF F L O R I DAPrepare justification/budget narrative(Follow agency guidelines)Should be arranged in order of Sponsors budget formClear&ConciseExplanation of requestFinalizing Budget谢谢你的阅读v知识就是财富v丰富你的人生
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