Building Budgets that Survive the Real Word建筑預(yù)算現(xiàn)實(shí)世界中生存

1、u n i v e r s i t y of f l o r i dabuilding realistic budgetsjudy harris, proposal processingdivision of sponsored researchu 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

2、r i daproposal budgets made up of costs that can be explained or verified and are reality-based no “educated guesses” or “off the wall” estimates may require several drafts before it is finalized may 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

3、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 funded the 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 co

4、sts2. 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 costs expenses identified specifically with a particular sponsored project, instructional activity, or other institutional activity must be allowable, allocable, reasonable & ne

5、cessary 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 costs costs incurred for common or joint objectives which cannot be identified to a specific direct cost activity facilities and utilities administ

6、rative and clerical salaries dsr/purchasing/hr/controller postage local telephone office supplies data processing/computer supplies general purpose software memberships subscriptionsu n i v e r s i t y of f l o r i damajor budget categories personnel costs fringe benefits travel research supplies an

7、d materials participant support patient care consultants tuition equipment subcontracts facilities and administrative costs (f&a) other direct costsu n i v e r s i t y of f l o r i da personnel categories:academic personnel (includes faculty & post docs)teams/uspsops (includes graduate resea

8、rch assistants, student assistants & other temporary employees)personnel costsu n i v e r s i t y of f l o r i dadomestic travel airfare lodging car rental per diem mileage parking fees registration fees local transportation (taxi, metro, shuttle) includes travel to canadau n i v e r s i t y of

9、f l o r i daforeign travel(generally subject to prior approval from sponsor). airfare apartment rental car rental local transportation lodging per diem (federal travel subject to gsa schedule) registration fees includes travel to mexicou n i v e r s i t y of f l o r i dashould include detailed infor

10、mation 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 daequipment costs more than $1,000 (state of fl, not federal definition) has a useful life of one year or more some sponsors

11、 may require supporting documentation/quote at proposal submissionu n i v e r s i t y of f l o r i datuition all new proposals, including resubmissions, competing renewals and supplements, that include salary/stipend for graduate assistants and where tuition is an allowable cost, must budget appropr

12、iate amounts for tuition.u n i v e r s i t y of f l o r i daconsultants non-uf employees not a subcontractor no substantial programmatic involvement normal daily rate supported by letter/quote from consultantu n i v e r s i t y of f l o r i dasubcontractors can be: other institutions commercial comp

13、anies subcontractor 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 da before submitting the proposal obtain: letter of commitment from institutional authorized official. written quotes/budgets statement of worksubcontractorsu n

14、 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

15、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 recovery following sponsor types have specified f&

16、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 facto

17、rs: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 (con

18、tracts) 48.5% 28.0%u n i v e r s i t y of f l o r i dacalculating f&a identify exclusions equipment capital expenditures (includes renovations) patient care charges tuition remission rental costs of off-site facilities scholarships fellowships subcontract amounts in excess of first $25,000 modif

19、ied 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

20、 o r i dacost sharing in budgets identifies necessary project costs not requested from sponsor should be a sponsor requirement should be referenced in budget as directed by sponsor shows ufs/third party commitment to project should follow uf cost sharing policyu n i v e r s i t y of f l o r i dachar

21、ging 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 unl

22、ess 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 indirec

23、tly.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