Module C: Budget Basics
APRIL 13, 2011
SESSION 5 OF AAPLS –
BUDGET FORMS FOR FEDERAL
PROPOSALS
APPLICANTS & ADMINISTRATORS
PREAWARD LUNCHEON SERIES
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
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otherwise specified
Separates federal and non-federal funds in Section A
Requires break down of total budget (federal AND nonfederal 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
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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 zero
Subaward 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
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applicants
AHRQ does not accept modular budgets
Request $250,000 or less per year for direct costs in
modules of $25,000
Consortium F&A costs are not factored into the direct
cost limit
Must separate out consortium F&A on the form
Budget 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,
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and POC Phone Number): DHHS, Robert Aaronson, 212264-2069
Current F&A Agreement date is 6/23/2010
Indirect 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
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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