制定预算

A line item budget for all costs is required

Generally the funding agency will require a line item budget 和 a detailed budget narrative that describes the amounts 和 uses of each line in the budget. Always refer to the agency guidelines to determine allowable activities 和 costs.

Most federal agencies include online budget forms as a part of their application package. OSRP is available to assist in preparing the final budget 和 will also review the budget, together with the 密歇根州立大学丹佛 Sponsored Projects Accounting 和 Compliance Office (CPAC), prior to submission to ensure that it is aligned with funder 和 university guidelines. We also provide budget templates in Microsoft Excel that match the required fields in the online forms for a number of agencies. These templates are available in the 工具包.

直接成本vs. 间接成本: Charges to a grant are categorized as either direct costs or indirect costs.

• 直接成本 are defined as the charges to a project or program that can be easily identified with the immediate operation of the grant (i.e. project personnel, supplies, equipment, travel, 和 consultants). 直接成本 to a sponsored program are described in the RFP 和 the guidelines of the funding agency.
• 间接成本(IDC) 也被称为 设施及行政(F .&)成本 or 间接成本回收(ICR), pay for charges that are not specifically attributed to an individual project. Indirect charges are defined as costs that are incurred for common or joint objectives. Indirect costs reimburse the college or university for services to the grant such as: accounting services; salaries not reimbursed by the project, such as clerical 和 administrative involvement; computer laboratory fees; the institution’s infrastructure; office supplies; postage; local telephone charges; photocopying; 和 facility maintenance. Any portion of the IDC not recovered from the funder would be considered a match by the university. Institutional policy requires full IDC be claimed except w在这里 a lesser amount is authorized.  An important point to consider is that IDC costs are not recovered from sponsoring agencies until the direct costs have been incurred. The IDC rate is recognized by funders 和 the university as the legal basis upon which the university can make claims for reimbursement for IDC.
• 当前IDC率 has been negotiated with the federal government through the Department of Health 和 Human Services at 33%的学生参加校内活动 和 21%的学生参加校外活动. 参照协商好的 皇冠体育官网ICR协议2020 document on file with OSRP for any clarification as to which rate would apply for your project.
• Note that not all direct costs are subject to IDC，因此间接成本被计算在内 修正总直接成本(MTDC). Examples of items excluded from IDC are participant costs (for example, 一些类型的学生支持), 超过5000美元的设备, 分包合同金额超过25美元,000. The budget templates in the 工具包 will automatically calculate MTDC 和 IDC costs for you.
• 更详细的信息 关于皇冠体育官网IDC费用可以找到 在这里.

制定预算

通常, sponsored projects allow the grantee to request compensation for the following direct costs: personnel (salaries 和 wages); fringe benefits; equipment; materials 和 supplies; travel; consultants; 和 other direct costs. Read guidelines carefully to determine what restrictions, 如果有任何, 是放在类别上的吗, 或者如果一些行项目不允许. We provide several budget templates for investigators to prepare a project budget. 可以在工具包中找到它们.

Faculty Release Time/Summer Month Calculations

It is not unusual in a federal or state project to find that the proportion of faculty time supported by a sponsor is limited. 在用拨款基金提议一个项目时, the principal investigator must select a workable 和 fundable methodology, including the amount of time that is available to work on a project. If the principal investigator is a faculty member, check with the respective Chair 和 Dean to ensure that the proposed workload is feasible. Faculty on academic year contracts will calculate their summer grant funded time based on 9-month appointments. 在学年期间工作, principal investigators may be able to request course release time if allowed by the grant agency 和 approved by the Department Chair. 更多信息请访问 在这里.