2/24/2016
Budget and Budget Justification
Terri Fayle
Senior Grant Specialist
College of Agriculture and K‐State Research and Extension
Budget and Justification
Before You Begin
• Review the opportunity/RFA/RFP
– Limitations to direct or indirect costs
– Total allowable funding limits
– Cost share requirements
– Budgetary restrictions
• The opportunity/RFA/RFP does not contain all the information you need
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2/24/2016
Before You Begin
• NSF 16‐522 – Genealogy of Life
– Maximum funding available $10,000,000
– The maximum budget for any single project award is $2,500,000.
– International participation encouraged, but only U. S. based expenses are allowed
– U. S. scientists can travel internationally
Before You Begin
• NSF Grant Proposal Guide
– Budget for each year and cumulative all years
– Budget justification limited to 3 pages
– Subawardees must include annual budgets and 3 page limit on justification
– Senior personnel – no more than two months salary during any one year
What is a Budget?
• Financial proposal
• Reflects the proposed work
• Identifies expenses you expect to incur during a specific time period
• Gives sponsor picture of the project in costs
• Opportunity to help your reviewer understand what you are trying to do
• Can be short (few lines) can be pretty long
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Why Develop a Budget?
• Sponsors require it
• Most sponsors have limitations on what kinds of expenses you can pay for
• Level of detail reveals how well you’ve planned
• Can project be performed
• No hype, might be reviewed first
• Acts as blueprint for your spending
Who uses the Budget?
• Sponsor
• You
– Feasibility of your proposal
– Manage funds after awarded
– Basis for reporting to sponsor on costs
• Your departmental accountant
• PreAward Services
• Sponsored Programs Accounting
Cost Groups
• Direct Costs
– Can be identified specifically (i.e. solely) with a particular project
• Indirect Costs (facilities & administrative costs or overhead)
– Costs that are incurred for common purposes or CANNOT be identified specifically with a particular project
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2/24/2016
Cost Groups
Simplified Grant Budget
Budget Categories (line item budget)
Salaries/Fringe Benefits
D
i
Travel
r
e
Supplies
c
t
Tuition
H. Total Direct Costs
+ I. Indirect Costs 50% MTDC
L. Total Sponsor Costs
+ M. Cost Share/Match KSU $$
Total Project Costs
92,970
1,550
12,000
8,600
115,120
53,260
168,380
0
168,380
Cost Groups
Direct Costs
• Faculty, post doc, student salaries
• Institutional fringe benefits
• Glassware, reagents, chemicals
• Microscopes and thermocyclers
• Mileage to go to research site
• Assay kits
Indirect Costs (Overhead)
• Clerical personnel
• Lights/Electricity
• Sponsored Programs Accounting
• PreAward Services
• Custodial Services
• Computer
• Office supplies
• Library
Cost Groups
Direct costs: Flour, vitamins, yeast, bag, twist tie
Indirect costs (overhead): personnel, fringe benefits, general counsel, payroll staff, oven, electricity, packaging equipment, delivery truck, building, profit
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2/24/2016
Cost Groups
• Indirect Costs
– K‐State, like a lot of higher education institutions, is a non‐profit
– We can only charge a sponsor for actual costs associated with the work we perform for them
– Negotiated Indirect Cost Rate Agreement – negotiated with the federal government every four years
– Determines our overhead costs associated with K‐
State activities
– Research Rate = ்௢௧௔௟ோ௘௦௘௔௥௖௛஼௢௦௧௦
்௢௧௔௟஼௢௦௧௦
= %
Cost Groups
Simplified Grant Budget
Budget Categories (line item budget)
Salaries/Fringe Benefits
D
i
Travel
r
e
Supplies
c
t
Tuition
H. Total Direct Costs
+ I. Indirect Costs 50% MTDC
L. Total Sponsor Costs
+ M. Cost Share/Match KSU $$
Total Project Costs
92,970
1,550
12,000
8,600
115,120
53,260
168,380
0
168,380
Budget Categories
•
•
•
•
•
•
•
•
Key Personnel and Other Personnel
Fringe Benefits
Equipment
Travel
Materials/Supplies
Publication
Subawards
Other
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Unallowable Costs
• Salary increase only to work on the grant
• Alcohol
• Unrelated expenses that have nothing to do with the project
• Entertainment
• Gifts and advertising
• Budgeted for equipment, purchased it in year five of a five year project
• How do you know?
Match or Cost Share
Simplified Grant Budget
Budget Categories (line item budget)
Salaries/Fringe Benefits
D
i
Travel
r
e
Supplies
c
t
Tuition
H. Total Direct Costs
+ I. Indirect Costs 50% MTDC
L. Total Sponsor Costs
+ M. Cost Share/Match KSU $$
Total Project Costs
92,970
1,550
12,000
8,600
115,120
53,260
168,380
0
168,380
Match or Cost Share
• Portion of the project not paid by the sponsor
• Some opportunities require a minimum matching amount
• Must be itemized just like the sponsor portion of the budget
• There are times when the university must come up with cash to cover this cost
• Can also be paid from third party contributions
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2/24/2016
Budget with Match
Salaries/Fringes Supplies
Purchased Services
Equipment
Total Direct Costs
Indirect Costs 50%
Total Project Costs
Sponsor
50,000
7,000
2,000
59,000
29,500
88,500
Match/K‐State
19,000
60,000
79,000
9,500
88,500
Total
69,000
7,000
2,000
60,000
138,000
39,000
177,000
Budget Justification
• Supporting detail to the budget
• Should contain two bits of information
– How the cost was determined or calculated
• Current salary is $100,000 for 12 month appointee, we request two months summary salary for this project, or $16,667. Fringe benefits are calculated at 32%. Total request $22,000.
– Why the cost is needed
• Dr. Marino will act as Principal Investigator and be responsible for managing the project as well as performing the …….
Budget Justification
• MUST total to the same amounts as the budget
• Should be in the order of the budget
• If match is required, you must provide the same amount of detail for the match funds
• Might have a page limitation
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2/24/2016
Budget Justification
• We request $12,000 annually for laboratory materials and supplies. The materials and supplies include chemicals, solvents and lab supplies.
Budget Justification
Cell Culture
DMEM (Glutamax)
Fetal Bovine Serum
Antibiotic
Gentamicin
Equine Serum
BrdU Primary Antibody
BrdU Solution
Fibroblast Primary Antibody CD90
Pax7
Secondary Antibodies
Pronase
Trypsin
GE Mini‐spin RNA Isolation Kit
High Capacity cDNA Kit w/ Rnase Inhibitor
Myf5
Plastic Plates
Culture Flasks
Ractopamine
Consumables Total Cell Culture
Cost per sample
$1.81
$2.96
$0.12
$0.18
$0.01
$5.58
$0.09
Samples
192
192
192
192
192
192
192
502
821.34
32.38
51
11.32
1116
87.18
$1.00
$0.32
$0.43
$6.14
$1.00
192
192
192
192
192
192
64
142
1227
192
$25.56
192
5112
$10.80
$0.35
$3.15
$3.00
$8.90
$10.00
$16,967.18
192
192
192
192
192
192
2160
350
630.96
576
1780
$1,920.00
Budget Justification
Item
Muscle Gene Expression (Collection, RT, PCR)
Cell Culture PCR
Cell Culture
Histology
Semen and Artificial Insemination Supplies
Year
Charge
Units
1
$114.16/sample
72 samples
Amount
2
$114.16/sample
72 samples
$ 8,220
1
$91.81/sample
192 Samples
$17,628
$ 8,220
2
$91.81/sample
192 Samples
$17,628
1
88.37/Sample
96 Samples
$8,484
2
88.37/Sample
96 Samples
$8,484
1
$33.51/Sample
144 Samples
$4,825
2
$33.51/Sample
144 Samples
$4,825
1
$106.67/hd
120
$12,800
$91,114
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2/24/2016
Budget Justification
• Material and Supply Costs are requested for items required to collect and process samples identified for muscle biology, gene expression and cell culture analysis. The primary source of costs associated with the muscle portion of the study stem from the reagents required to generate data from these samples. The quantity of reagents requested is based on the appropriate amounts of reagents needed to complete all work. Prices are based on the current cost of reagents from the vendors identified in the narrative (Fisher Scientific, VWR, Invitrogen, etc.). These costs will be incurred in years 1 and 2. Additionally, costs associated with breeding of animals is also requested. Recap
• Budget/Justification critical for big picture
• Costs and how they are calculated are influenced by policy, regulation, RFA
Questions?
• Terri Fayle
– 785‐532‐7255
– tfayle@k‐state.edu
• Your grant personnel
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SUMMARY
PROPOSAL BUDGET
YEAR
1
FOR NSF USE ONLY
PROPOSAL NO.
DURATION (months)
Proposed Granted
AWARD NO.
ORGANIZATION
Kansas State University
PRINCIPAL INVESTIGATOR / PROJECT DIRECTOR
Terri L Fayle
A. SENIOR PERSONNEL: PI/PD, Co-PI’s, Faculty and Other Senior Associates
(List each separately with title, A.7. show number in brackets)
NSF Funded
Person-months
CAL
ACAD
1. Terri L Fayle, Distinguished Prof/PI
0.00 0.00
2. M L Marino - Professor/Co-I
0.00 0.00
3. Marisha Eck - Post-Doc/Co-I
12.00 0.00
4.
5.
6. ( 0 ) OTHERS (LIST INDIVIDUALLY ON BUDGET JUSTIFICATION PAGE)
0.00 0.00
7. ( 3 ) TOTAL SENIOR PERSONNEL (1 - 6)
12.00 0.00
B. OTHER PERSONNEL (SHOW NUMBERS IN BRACKETS)
1. ( 0 ) POST DOCTORAL SCHOLARS
0.00 0.00
2. ( 0 ) OTHER PROFESSIONALS (TECHNICIAN, PROGRAMMER, ETC.)
0.00 0.00
3. ( 1 ) GRADUATE STUDENTS
4. ( 0 ) UNDERGRADUATE STUDENTS
5. ( 0 ) SECRETARIAL - CLERICAL (IF CHARGED DIRECTLY)
6. ( 0 ) OTHER
TOTAL SALARIES AND WAGES (A + B)
C. FRINGE BENEFITS (IF CHARGED AS DIRECT COSTS)
TOTAL SALARIES, WAGES AND FRINGE BENEFITS (A + B + C)
D. EQUIPMENT (LIST ITEM AND DOLLAR AMOUNT FOR EACH ITEM EXCEEDING $5,000.)
TOTAL EQUIPMENT
E. TRAVEL
1. DOMESTIC (INCL. CANADA, MEXICO AND U.S. POSSESSIONS)
2. FOREIGN
F. PARTICIPANT SUPPORT COSTS
0
1. STIPENDS
$
0
2. TRAVEL
0
3. SUBSISTENCE
0
4. OTHER
TOTAL NUMBER OF PARTICIPANTS
(
0)
G. OTHER DIRECT COSTS
1. MATERIALS AND SUPPLIES
2. PUBLICATION COSTS/DOCUMENTATION/DISSEMINATION
3. CONSULTANT SERVICES
4. COMPUTER SERVICES
5. SUBAWARDS
6. OTHER
TOTAL OTHER DIRECT COSTS
H. TOTAL DIRECT COSTS (A THROUGH G)
I. INDIRECT COSTS (F&A)(SPECIFY RATE AND BASE)
SUMR
Funds
Requested By
proposer
Funds
granted by NSF
(if different)
0.50
0.50
0.00
7,369
4,753
45,000
0.00
1.00
0
57,122
0.00
0.00
0
0
15,000
0
0
0
72,122
20,848
92,970
0
1,550
0
0
TOTAL PARTICIPANT COSTS
12,000
0
0
0
0
8,600
20,600
115,120
Modified Total Direct Costs (Rate: 50.0000, Base: 106520)
TOTAL INDIRECT COSTS (F&A)
J. TOTAL DIRECT AND INDIRECT COSTS (H + I)
K. RESIDUAL FUNDS
L. AMOUNT OF THIS REQUEST (J) OR (J MINUS K)
M. COST SHARING PROPOSED LEVEL $
PI/PD NAME
Terri L Fayle
ORG. REP. NAME*
53,260
168,380
0
168,380
0
AGREED LEVEL IF DIFFERENT $
FOR NSF USE ONLY
INDIRECT COST RATE VERIFICATION
Date Checked
Date Of Rate Sheet
fm1030rs-07
Initials - ORG
1 *ELECTRONIC SIGNATURES REQUIRED FOR REVISED BUDGET
KSU Budget Justification
Kansas State University
Budget Justification
Key Personnel ($57,122)
Dr. Terri L. Fayle is the leader of this project and responsible for project planning,
organizing research activities, and reporting. Dr. Fayle is requesting 0.5 Months per year
for this project, totally $7,369 annually.
Dr. M. L. Marino is a Co-PI of this project and responsible for supervising one graduate student
to conduct design and synthesis. We request 0.5 Summer Months for Dr. Marino for this project,
totally $4,753 annually.
Dr. Marisha Eck is a Co-PI and post-doctoral fellow on this project and responsible for conducting
the proposed research focusing on experimental design, data collection, data analysis, report
preparation, and manuscript preparation, present results at conferences, and coordinate among
the team. Dr. Eck will be also expected to develop new proposals, and supervise graduate
students and undergraduate students. We request 12 calendar months for Dr. Eck for this project,
totally $45,000 annually.
Other Personnel ($15,000)
Funds are requested for supporting one graduate research assistant annual rate of $15,000 for
nine months of effort annually. The GRA will conduct research focusing on design and synthesis,
characterization, data collection, data analysis, report preparation, and manuscript preparation,
present results at conferences.
Fringe Benefits ($20,848)
Fringe benefits have been calculated based on university policy at the rates of 35% faculty and
post-doctoral scholars and 5.7% for graduate research assistant.
Travel ($1,550)
We request $1,000 annually for the PI to be used for an annual academic meeting. We estimate
these expenses to be four days (hotel: 3×$140=$420; air ticket: $350; meal: 5×$46=$230).
We request $198 annually for the Co-PI to travel to University of Kansas, Lawrence, Kansas, to
perform experiments. We estimate two trips annually, 360 miles @ .55 cents per mile.
We request $352 annually for the Co-PI as conference registration.
Other Direct Costs
Materials and Supplies ($12,000)
We request $12,000 annually for laboratory materials and supplies. The materials and supplies
include chemicals, solvents and lab supplies.
Tuition ($8,600)
Per department policy, tuition in the amount of $8,600 annually is requested to support the
graduate research assistant under other personnel.
Indirect Costs ($53,260)
Indirects have been calculated at the rate of 50% of modified total direct costs, $106,520 base
times .50.
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