budget seminar - office of research administration
TRANSCRIPT
Budget Seminar
Thomas Burns
Associate Director, Office of Research Administration
Alex Galea
Assistant Director, Office of Research Administration
Presentation overview
• Budget categories• Difference between Modular and
Research & Related Budgets (NIH)• Modified Total Direct Costs (MTDC)• Unallowable costs• Budget Justification• Post-Award
Budget Categories
• Personnel (Salary and Fringe Benefits)• Consultants• Equipment• Supplies• Travel (Domestic or Foreign)• Other• Patient Care (Inpatient/Outpatient)• Consortium (Subcontract)• Facilities and Administrative (Indirects/Overhead)
04/15/2023 3
Facilities and Administrative Rates
• Organized Research– On Campus: 62%– Off Campus: 26%
• Other Sponsored Activity– On Campus: 36%– Off Campus: 21%
• Instruction
04/15/2023 4
NIH Budgets for Research Grants
• Research and Related (R&R) Budget– Used for research grant applications
requesting more than $250,000 direct costs per year
• Modular Budget– Used for research grant applications
requesting less than $250,000 direct costs per year
04/15/2023 5
Modified Total Direct Costs (MTDC)
• Direct costs less certain excluded items, detailed by negotiation agreement or by sponsor policy
04/15/2023 6
Exclusions to F&A Base
• Equipment• Capital Expenditures• Patient Care• Tuition Remission• Rental Costs• Scholarships and Fellowships• Subcontracts in excess of $25,000
04/15/2023 7
Common Unallowable Costs
• Alcohol• Entertainment Costs• General Office Supplies
04/15/2023 8
Budget Justification
• Provide the additional information requested in each budget category
• Personnel– Describe role of personnel on the project– List effort of personnel in calendar months
• Travel– Include purpose, destination, dates of travel (if
known), and number of individuals for each trip
04/15/2023 9
Budget Justification
• Materials and Supplies– Indicate general categories such as glassware,
chemicals, animals costs, including an amount for each category
– Categories less than $1000 are not required to be itemized
• Consultants– Provide the names and organizational affiiliations
of all consultants
04/15/2023 10
Post-Award
04/15/2023 11
SECTION I - AWARD DATA - 1 R01 HL123456-01AWARD CALCULATION (U.S. Dollars):
Salaries and Wages $113,389
Fringe Benefits $32,883
Personnel Costs $146,272
Equipment $6,000 Supplies $34,000
Travel Costs $3,000
Other Costs $13,500
Consortium/Contractual Cost $112,459Federal Direct Costs $315,231Federal F&A Costs $140,825APPROVED BUDGET $456,056TOTAL FEDERAL AWARD AMOUNT $456,056
Commercially Sponsored Research Budgets
• Facilities and Administration (F & A) Costs- SOM
Commercial Sponsored Research
07/01/11–06/30/15
On-Campus 72.0%
Off-Campus 34.0%
Commercially Sponsored Research Budgets
• F & A taken on Total Direct Costs (TDC), not Modified Total Direct Costs (MTDC)
• No exclusions from indirect cost base for equipment, subawards > $25,000, etc.
• On campus space, organized research= 72%• Off campus/clinical space= 34% (no facilities
costs)
Payment
• Fixed Price• Cost Reimbursable• Fixed fee per patient (clinical)• Fixed fee per sample (lab)
Fixed Price Contract-Commercial
• Fixed payment amount in exchange for provision of specific services/deliverables, regardless of the cost to produce.
• No financial reporting to sponsor• No financial audit rights• Most flexible for Investigator- no budget categories• Payment due on achievement of milestone, submission on
deliverable• University can retain surplus balance at end of project (ORA
approval required if >25% of contract price).
Fixed Price Contract-Commercial
• Draft Payment Schedule that makes sense for project• Get appropriate amount up front/at start of project• Clearly defined deliverables/milestones• Allow for flexibility when building budget• Total amount should include directs, F & A, IRB,
startup costs• F & A taken as “receipt tax”• Internal budget should still show budget breakdown,
but not part of contract
Cost Reimbursable
• Reimbursed for actual costs expended in performing the project.
• Return unspent/unused funds to sponsor; no surplus• Scope of work can be specific
(deliverables/milestones) or general• F & A is a function of expenses.• Sponsor gets financial reporting/audit rights
04/15/2023 17
Fixed Per Patient
• Fixed amount per patient enrolled in study• Start up/IRB costs up front• F & A included in per patient amount• Build budget commensurate with confidence
of hitting enrollment goals
04/15/2023 18
Fixed Per Sample
• Fixed amount per sample analyzed/delivered• Lab based work• Loaded rates (include F & A)• No reporting/audit• Invoice based on number of samples, not
costs
04/15/2023 19
IRB Fees
JHM IRB Review Fees (effective 3/1/12)Type of Review Initial Review Continuing Review
Convened $2500 $1250Expedited $2000 $1000Exempt $100 N/A
04/15/2023 20
Commercially funded studies- School of Medicine
Clinical Research Support Services- SOM ORA
Clinical Research Support ServicesMain phone: 410-502-6001
Fax: 410-502-6004No departmental delegations at this time.
For additional information, see the Clinical Research Support Services Workflow.
.
Karen Roz ORA Director, Clinical Research
Lisa Wallace Assistant Director, Clinical Research
Cindy Elliott Sr. Clinical Research Analyst
Tracy McCracken, RN, BSN
Sr. Clinical Research Analyst
J. Mario Adrien Clinical Research Coverage Analyst
Erika Maden Galiunas Clinical Research Coverage Analyst
Genea Smith Clinical Research Coverage Analyst
Linda Wilkins Clinical Research Coverage Analyst
Leslie Woytowitz Clinical Research Coverage Analyst
Dawn Young Clinical Research Coverage Analyst
Kelly Crowe Budget Specialist [email protected]
04/15/2023 21