Useful Information for Budgets

Facilities and Administrative Costs (F&A, Indirect Costs, Overhead)

Official Rate Agreement (01/18/18)

Off-Campus Definition:
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Actual costs will be apportioned between on-campus and off-campus components. Each portion will bear the appropriate rate.

Capital Equipment Definition:
Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per-unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non-Federal entity for financial statement purposes, or $5,000.

Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs , tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

Personnel

Employee benefit (fringe benefit) rates

NIH Salary Limitation

NIH Salary Cap Levels

NRSA Stipend Levels

Frequently Asked Questions Regarding the Usage of Person Months

Human and Animal Subjects

Human subjects review (IRB)

Animal Subjects

Costing Principles

Allowability of Costs on Federally Sponsored Projects

Expenditure Object Codes

Sponsored Project Budgets - General Guidelines

Activity Reporting

Cost Transfers

Cost Transfer Form

Payroll Cost Transfer Form

Travel

Travel Policies Sponsored Research Projects

Information Needed for Subcontracts as Part of RFUMS’s Proposal

1. If applicable, the PHS 398 guidelines has to be followed and a completed and signed PHS 398 face page from the subcontracted institution. The application is available at: http://grants1.nih.gov/grants/funding/phs398/phs398.html
2. A full detailed subcontracted institution’s budget including information about personnel’s person per month time. If applicable, use the PHS 398 budget and checklist page forms.
3. A scope of work from the subcontracted institution.
4. A letter of intent to enter into a subcontract agreement (addressed to Director, Office of Sponsored Research). We accept the standard letter of intent of the subcontracted institution.
5. Information about the name, address, phone number, fax number and email of the Office of Sponsored Research Authorized Institutional Officer and Principal Investigator.
6. Contact Grant and Contract Officer for further information before contacting your subcontract contact person.

All subcontract costs (indirect and direct) are direct costs for the lead/prime institution (the University). Therefore, if your subcontract is for $100,000 for 2 years, and the subcontracting organization has a 40% IDC rate, the total costs for the subcontract would be $140,000. The total $140,000 would be a direct cost for the University. In addition, the University indirect cost is applied to the first $25,000 of the total subcontract.

Information Needed for Subcontracts as Part of Another Institution’s Proposal

1. If applicable, the PHS 398 guidelines has to be followed and a completed and signed PHS 398 face page from the subcontracted institution. The application is available at: http://grants1.nih.gov/grants/funding/phs398/phs398.html
2. A full detailed RFUMS’s budget including information about personnel’s person per month time. If applicable, use the PHS 398 budget and checklist page forms.
3. A scope of work from RFUMS.
4. Information about the name, address, phone number, fax number and email of the Office of Sponsored Research Authorized Institutional Officer and Principal Investigator.
5. A letter of intent to enter into a subcontract agreement will be provided by the Office of Sponsored Research.
6. Contact Grant and Contract Officer for further information before contacting your subcontract contact person