General Resources for the Administration of Sponsored Projects (GRASP) Proposal Process & Budget...

General Resources for the Administration of Sponsored Projects (GRASP)

Proposal Process & Budget Development Melissa Mottley Ken DoverAssistant Director Sr. Grants Accounting SpecialistOffice for Sponsored Programs Contracts & Grants

Office for Sponsored Programs and

Contracts & Grants2

Proposal Process &Budget Development

Proposal Process Budget Development

• Direct Costs• Indirect / F&A / Overhead Costs• CASB/OMB Exceptions• Cost Share

Budget Justification


Contracts & Grants3

Proposal Process

Proposal – a document written to apply for funds to be used for a specific project.• Identifies a problem or need• Offers a solution• Identifies cost


Contracts & Grants4

Proposal ProcessWho is involved?

Principal Investigator (PI) – • Develop/design the scope of work (programmatic)

and budget (financial) aspects of the proposal• Responsible for all compliance pieces of the

project Human and Animal Subjects Financial Conflict of Interest Export Control BioSafety


Contracts & Grants5


Departmental Contact – Assists PI in preparing and routing information in

eResearch Portal Assists PI in preparing budget and budget justification Assists PI in submitting paper copies of proposals Assists PI in financial and administrative management

of the project, if funded


Contracts & Grants6


Department Head / Dean / Director – • Reviews and approves proposal for scientific

merit and resource utilization• Reviews and approves F&A split(s)


Contracts & Grants7


Department Level Signatory Authority (DLSA)• Often the same person as the departmental

contact Assist PI in preparing and submitting proposal

• Serve as adjunct grants administrator Review proposal for consistency with UGA, state,

federal, and sponsor guidelines Submit proposal on behalf of University of Georgia or

University of Georgia Research Foundation, Inc. (UGARF)


Contracts & Grants8


Office for Sponsored Programs (OSP) Review proposal for consistency with UGA, state,

federal, and sponsor guidelines Submit proposal on behalf of University of Georgia or

University of Georgia Research Foundation, Inc. (UGARF) Negotiates and executes award instrument and assists

with award administration

http://research.uga.edu/docs/policies/osp/Restricted-Projects-Roles-Responsibilities.pdf






Contracts & Grants9

Proposal ProcessEligibility to Submit

Any employee who holds one of the following ranks and who has signed the University of Georgia Intellectual Property Agreement may serve as PI and submit proposals for external funding.• Tenured or Tenure-Track Faculty• Non-Tenure Track or Temporary Faculty• Senior Research Associate• Postdoctoral Research Scholars (with certification form

signed by Department Head/Director)• http://research.uga.edu/documents/eligibility/

http://research.uga.edu/documents/eligibility/

http://research.uga.edu/documents/eligibility/


Contracts & Grants10

Proposal ProcessFind Expertise

FRED (Faculty Research Expertise Database)• Searchable electronic database of information on research interests of

more than 5,000 UGA Faculty• Developed to foster research collaboration among investigators at UGA• Used by faculty, students, and industry scientists to find:

Information on faculty expertise by keyword Links to faculty webpages and email addresses Information on sponsored project awards: project title, funding agency, project amount an other project

investigators

• Information is updated nightly from authoritative UGA databases

• http://fred.ovpr.uga.edu/

http://fred.ovpr.uga.edu/

http://fred.ovpr.uga.edu/



Proposal ProcessFind Funding

OSP does not have staff dedicated to searching for funding opportunities for faculty. There are resources available to help faculty find internal and external funding sources.

http://research.uga.edu/osp/find-funding/





Proposal ProcessFind Funding

Pivot• A subscription database of more than 25,000

funding opportunities from numerous sponsors across all disciplines UGA faculty, students, and staff can search the

database Create custom email funding alerts UGA log-in required

• http://research.uga.edu/osp/find-funding/external/

http://research.uga.edu/osp/find-funding/external/





Proposal ProcessLimited Submissions

Limited Submission - RFP includes limits on the number of proposals, applications, or letters of intent that the university can submit • Office of the VP for Research (OVPR) pre-reviews internal

applications to determine which may be submitted on behalf of UGA/UGARF

• OVPR will notify applicant of the outcome of the internal review process

• OVPR reserves the right to submit the proposal it believes best meets the requirements of the RFP

• OVPR may decline to submit any proposal• http://research.uga.edu/osp/limited-submissions/

http://research.uga.edu/osp/limited-submissions/

http://research.uga.edu/osp/limited-submissions/



Proposal Process

OSP has developed two checklists to be used as an aide when creating and routing proposals for submission:• http://

research.uga.edu/docs/policies/osp/Proposal-Submission-Checklist-Guidelines.pdf

• http://research.uga.edu/docs/units/osp/Proposal-Checklist.pdf

http://research.uga.edu/docs/policies/osp/Proposal-Submission-Checklist-Guidelines.pdf



http://research.uga.edu/docs/units/osp/Proposal-Checklist.pdf

http://research.uga.edu/docs/units/osp/Proposal-Checklist.pdf



Proposal Process Prepare & Submit Proposal

• Get Ready Review Request for Proposal (RFP) Frequently Used Information

– F&A rates– Fringe benefit rates– Identifiers (i.e. tax ID #, DUNS, Congressional District)

http://research.uga.edu/osp/frequently-used-information/ Contact OSP - Find your OSP grants administrator:

http://research.uga.edu/osp/find-grants-administrator/• Write Proposal -

http://research.uga.edu/osp/prepare-proposal/write-proposal/

http://research.uga.edu/osp/frequently-used-information/


http://research.uga.edu/osp/find-grants-administrator/

http://research.uga.edu/osp/find-grants-administrator/





Proposal Process

Proposal Basics• Statement of Work – Captures and defines the work

activities, deliverables, and timeline a PI will execute in performance of specified project for a sponsor.

• Budget – Financial plan requested to complete the proposed project. Mirror image of the proposal, written in numeric terms.

• Budget Justification – Narrative clarification of each of the line items/components of the budget.



Proposal Process• Develop Budget – the approved budget is the spending guide for the

project. There are five primary issues related to budget development: Direct Costs Indirect /Facilities & Administrative (F&A)/Overhead Costs CASB/OMB Exceptions Effort Cost Sharing

• Get Approvals – various approvals required within the University

• Submit Proposal – electronic proposals that require submission by an Authorized Organizational Representative (AOR) will be submitted by OSP or Designated Limited Signatory Authority (DLSA). It is the responsibility of the PI to submit paper proposals, after obtaining the required approvals from an AOR in OSP or a DLSA.



Budget DevelopmentDirect Costs

Direct Costs – expense items that are easy to identify, quantify, and link directly to the scope of work of a project.• Allowable• Allocable• Reasonable

Direct Cost Policy: http://www.policies.uga.edu/FA/nodes/view/864/Direct-Cost

http://www.policies.uga.edu/FA/nodes/view/864/Direct-Cost

http://www.policies.uga.edu/FA/nodes/view/864/Direct-Cost




• Cost that can be identified specifically with a particular sponsored project, or that can be directly assigned to such activity relatively easily with a high degree of accuracy. Personnel costs Equipment Travel Supplies Subcontracts



Budget DevelopmentDirect Cost

• Personnel Costs – includes salary and fringe benefits for faculty, staff, and students working on the project.

Must be specifically identified and utilized on a project. Must be paid within the project period. Federal rules prohibit an employee from earning more than 100% of

his/her salary. This rule applies even across multiple awards, whether federal or non-federal.

Salaries are determined by Human Resources’ Employment Classification System.

Proposed salaries can be increased in project out years to reflect anticipated raises, promotions, or reclassifications. However, if no raises are approved at UGA in a given year, salary increases are not allowed.

All employees---whether paid from a grant or a state account---are UGA employees.




• Personnel Costs (cont’d) – Fringe benefit rates change yearly Fringe benefit rates posted on OVPR website are designed to be an average

http://research.uga.edu/osp/frequently-used-information/ If funded, the individual’s actual rate will be charged to the project. This

amount can vary from month to month. This can affect the project’s budget. If the actual fringe amount is more, the project’s budget must cover the higher amount. If the actual fringe amount is less, the project’s budget can be revised to use those funds in another way.

Sick and vacation pay and holiday pay are to be met by the grant (you may require grant-funded employees to take regular leave days!)

Application of staff benefits: http://policies.uga.edu/FA/nodes/view/859/Application-of-Staff-Benefits



http://policies.uga.edu/FA/nodes/view/859/Application-of-Staff-Benefits

http://policies.uga.edu/FA/nodes/view/859/Application-of-Staff-Benefits




• Equipment - Any item, basically non-consumable and non-expendable, with a useful life expectancy of three or more years and an acquisition cost of $5,000 or more.

Must be specifically identified with and utilized on a project. Must be purchased within the project period, and typically, not at the

end. General purpose equipment is considered an F&A cost. Normally excluded to determine MTDC. Equipment purchases not included in the award budget may require

sponsor approval Sometimes, individual components costing less than $5,000 are so

integral to a system that the sum total of the parts is capitalized, and thus treated as equipment in the budget.




• Travel – costs for employees working on the sponsored project may include associated per diem or subsistence allowances and other travel-related expenses, such as mileage allowances if travel is by personal automobile.

Application instructions should be reviewed to determine how to budget for travel costs.

If there is a possibility that foreign travel will be required, be sure to include foreign travel in the budget and justification.

http://www.busfin.uga.edu/accounts_payable/travel.html






Supplies – refers to lab/research or programmatic supplies needed to complete a specific scope of work.• Glassware• Reagents• Solvents• Chemicals• Test booklets

• Always differentiate between office supplies and lab supplies in the budget justification. Office supplies may not be allowed because these types of costs are included in UGA’s Indirect / F&A charges. If allowed a detailed justification will be required for an exception approval.




Subrecipient - entity receiving a portion of a UGA or UGARF award through a legally binding agreement.

• Subcontract /subaward – fiscal assistance mechanism used when the intent is to have another institution or entity complete an integral portion of the project’s scope of work.

• Sponsor’s terms and conditions are ‘flowed down’• Requirements for inclusion in proposal:

A letter of support from subrecipient’s Sponsored Programs or equivalent office Scope of work for the subrecipient’s portion of the project Detailed budget, including subrecipient’s F&A Detailed budget justification

http://spas.uga.edu/?outline=subcontract-subagreement






• Don’t confuse a consultant with a subcontractor Consultant provides professional or highly technical advice UGA controls the results but not the manner in which the service is performed Work is done over a short period of time and procured through a professional services

agreement Consultants do not engage in programmatic decision making

• What is the difference between a subrecipient and a vendor? A vendor does not make programmatic decisions A vendor tends to have a billing rate Staff conducting work are not identified The same types of services are offered to a variety of customers Examples include: lab testing, report printing, website design, etc. that are part of regular business operations



Budget DevelopmentIndirect / F&A Costs

Indirect Costs (IDC) – costs that are necessary to support sponsored projects, but are not easy to identify, quantify, and link directly to the scope of work of a project.• Also known as Facilities & Administrative Costs (F&A) or

Overhead. Federal agencies tend to refer to F&A or IDC Private sponsors and non-profits tend to refer to overhead

• OSP makes the final determination regarding which rate to use.

• http://research.uga.edu/documents/fa-costs/• http://research.uga.edu/osp/frequently-used-informatio

n/

http://research.uga.edu/documents/fa-costs/

http://research.uga.edu/documents/fa-costs/







Federal Non Federal

Research On-Campus (7/1/13 - 6/30/15) 49% 50%

Research On-Campus (7/1/15 - 6/30/16) 50% 50%

Research Off-Campus 26% 26%

Instruction On-Campus 56% 57%

Instruction Off-Campus 26% 26%

Research Ag. Experimental Station 40% 41%

Public Service Agreements On-Campus 37% 37%

Public Service Agreements Off-Campus 26% 26%

Marine Institute Sapelo Island 35.5% 36%

Marine Extension Bruns / Skidaway 46% 46%

Cooperative Extension All Locations 30% 32%

Research Savannah River Ecology Lab 34% 34%

Research Skidaway Island Institute of Oceanography 49% 49%




Modified Total Direct Costs (MTDC) –• IDC rate used in our federally negotiated indirect cost rate

agreement • IDC base is the portion of direct costs on which we calculate

indirect costs• Certain items (modifiers) are excluded from the IDC base

Equipment Rent Tuition Any amount over the first $25,000 of each subcontract

• Some sponsors exclude other costs from the IDC base, refer to the RFP, grant guides, and policy sections carefully for information on how specific sponsors handle IDC




Total Federal Funds (TFF) –• IDC is calculated as a percentage of the total costs of

the project Total Direct Costs (TDC) –• IDC is calculated on all direct costs. • Nothing is excluded/modified. All direct costs include:

Equipment Rent Tuition Full amount of subcontracts




How to determine which rate to use?• Does the RFP dictate a certain rate be used?• Does the RFP dictate a certain type of

calculation of the rate?• Is the activity on or off campus?• Is the sponsor federal or federal flow-through?• Is the sponsor non-federal?• Which part of UGA is completing the work?



Budget DevelopmentIndirect / F&A Costs examples

50% MTDC 30% TFF 25% TDC

Salary $50,000 $50,000 $50,000

Fringe $15,000 $15,000 $15,000

Equipment $25,000 $25,000 $25,000

Travel $15,000 $15,000 $15,000

Supplies $10,000 $10,000 $10,000

Other $5,000 $5,000 $5,000

Subcontract $30,000 $30,000 $30,000

Total Direct Costs $150,000 $150,000 $150,000

IDC Base $120,000 $150,000 $150,000

IDC / F&A $60,000 $64,286 $37,500

Total Cost $210,000 $214,286 $187,500



Budget DevelopmentCASB

CASB/OMB Exceptions - process for obtaining OSP review and approval to direct charge items to a restricted account that are typically charged as indirect / F&A costs, such as:

Administrative salaries Office Supplies Computers Postage Cell phones Membership

The project requires services / items beyond the normal level provided by the department. All of the following conditions must apply.

The services are required by the project’s scope of work. The costs can be specifically and easily identified to the project. The costs represent a special need which is clearly in excess of what would

typically be charged as Indirect / F&A. http://spas.uga.edu/?entry=casb-omb-exception http://policies.uga.edu/FA/nodes/view/864/Direct-Cost

http://spas.uga.edu/?entry=casb-omb-exception

http://spas.uga.edu/?entry=casb-omb-exception

http://policies.uga.edu/FA/nodes/view/864/Direct-Cost

http://policies.uga.edu/FA/nodes/view/864/Direct-Cost



Budget Development CASB

Administrative and Clerical • Direct charging these costs may be appropriate only if

all of the following conditions are met: In the specific case of computing devices, charging as direct

costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.

Individuals involved can be specifically identified with the project or activity

Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and

The costs are not also recovered as indirect costs



Budget DevelopmentCASB

Computing devices• machines used to acquire, store, analyze,

process, and publish data and other information electronically, including accessories (or “peripherals”) for printing, transmitting and receiving, or storing electronic information. charging as direct costs is allowable for devices that

are essential and allocable, but not solely dedicated, to the performance of a Federal award.



Budget JustificationCASB



Budget DevelopmentEffort

• Effort – the amount of time PI(s), faculty, and other senior personnel spend on a particular activity. Most proposals must show the percentage of effort

committed to the project. The percentage of effort should be commensurate

with the percentage of salary requested. More than 100% awarded effort is not allowed

– http://policies.uga.edu/FA/nodes/view/860/Committed-Effort

http://policies.uga.edu/FA/nodes/view/860/Committed-Effort

http://policies.uga.edu/FA/nodes/view/860/Committed-Effort




Dr. Jane Smith spends her time as follows:– Teaching 75%– Service (Office Hours) 10%– Sponsored Projects 10%– Administrative duties 5%

– Total Effort 100%




• If additional time is needed for sponsored projects, time must be reduced in another area.

Dr. Jane Smith spends her time as follows:– Teaching 75% (10%) 65%– Service (Office Hours) 10% 10%– Sponsored Projects 10% +10% 20%– Administrative duties 5% 5%

– Total Effort 100% 100%



Budget DevelopmentCost Share

Cost share, matching, and in-kind refer to the portion of a project that is not covered by the sponsor.

These terms are often used interchangeably. Be sure to review the sponsor’s definition of those terms.




Mandatory – The cost share must be included in the proposal budget in order to be considered for funding by the sponsor, as outlined in the RFP. It is a requirement as a condition of the award.

Voluntary - The cost share is not required by the sponsor but is offered by the applicant in the proposal. Once cost share is offered, it becomes a binding commitment and must be honored, if the project is funded.




Cost sharing / matching – any expenditure necessary to complete a project that is covered by UGA, not the sponsor. • Salary• Non-personnel expeditures• Indirect / F&A costs




In-kind – expenditures covered by an external organization that is not the sponsor. Funds received in conjunction with, or on the condition of funding from the primary sponsor.• Also known as third party match




Committed – can be mandatory (required by the sponsor) or voluntary.• Quantified in the proposal budget, budget

justification, or stated in the award documents• Must be tracked and reported to the sponsor

Uncommitted – is voluntary.• Not quantified in the proposal or stated in the

award documents. • Does not have to be tracked or reported




• OMB Circular A-110 Section C - establishes administrative standards for managing and documenting cost share and its allowability

• Some Federal agencies have established specific policies and guidelines for cost share, such as salary caps, standard 25% requirement, or cost share is not required/allowed

• Once committed, costs can not be used on any other project

• Federal funds can not be used as cost share, unless authorized by the federal sponsor.

• http://policies.uga.edu/FA/nodes/view/862/Cost-Share

http://policies.uga.edu/FA/nodes/view/862/Cost-Share

http://policies.uga.edu/FA/nodes/view/862/Cost-Share



Budget DevelopmentCost Share - NIH Salary Cap

NIH limits the amount of salary we can charge to NIH awards. http://grants.nih.gov/grants/guide/notice-files/NOT-OD-15-049.html

Currently the cap is $183,300

Over the cap amounts are not allowed to meet cost share commitments

However, Cost Share accounts are the mechanism we use to track over the cap amounts and prove our compliance

http://grants.nih.gov/grants/guide/notice-files/NOT-OD-15-049.html





Budget Justification• A narrative clarification of each of the budget

components Explains how dollar amounts were determined Indicates how each item relates to the research plan All items must be justified – don’t assume their use is

obvious to reviewers Explains the who, what, when, where, and why Be sure to explain if meals, visa fees, international travel,

and/or incentive payments are critical to the project Listing items is not sufficient for a justification, especially for

a CASB exception. A detailed explanation must be included for all requested funds.



Budget JustificationExample 1

Partial listing of supplies: gasoline and diesel fuel, insecticides, fungicides, nematicides, sprayer parts too numerous to list, belts, hoses, plow points and other replacement parts which are subject to wear and tear, lime, fertilizer, gypsum, boron, surfactant, paper bags, cloth bags, mesh bags, burlap bags, plastic storage bags, spray paint for marking plants, wire flags for marking plots, plot labels, label holders, ink and ribbon for individual plot labels, hand tools for maintenance and/or harvest such as hoes and pitch forks as needed, tires, batteries, oil and fuel filters for trucks, tractors, and peanut thrashers, printer ink, copier paper, safety equipment, sunscreen, Gatorade, insect repellent, gloves, masks, goggles, notebooks, laminating sheets, binders and binder supplies, pencils, pens, highlighters, markers, rubber bands, paper clips, glue, camera disks for plot photos, batteries, computer CD’s and storage devices, folders, notepads, various kinds of tape including transparent, masking, duct, and electrical, lab cleaning supplies, seed trays, paper shredder bags, seed envelopes, reinforcement tabs, divider tabs, staplers, pheromone trap supplies, photo paper, phone pads, coolers to transport samples, rulers, replacement staples, seed tags for bags, sorting and grading supplies such as plastic ware, seed counter trays with sprouts, boxes for seed holding prior to processing, plastic boxes for storage and transportation of seed to off campus sites, boxes for mailing seed samples to collaborators, postage and mailers for correspondence, paper towels and hand cleaner for field and laboratory use, assorted screws, nuts, and bolts as needed, tie-down straps and other items to secure loads for transport to off campus sites, field notebooks and clipboards for data collection, summarization and analysis, post-it notepads, calendars and appointment books for employees, first aid kit supplies, repair kits for sprayers, nozzles, gaskets and o-rings for replacement parts, regulators and fittings for sprayers, PTO pumps and PTO drive shafts for sprayers and peanut digger attachment to tractors, buckets, tubs, and other handling equipment for use with peanut thrashers, felt tip markers including broad tip, fine point and colors for marking bag labels, hull-scrape machine replacement parts and supplies for maturity evaluation, upside down spray can holders for marking plants and plots, aprons, tyvek safety clothing for spraying, planting, and harvesting, and plot signs for field days at off campus sites. This is only a partial listing of individual items and how they may be used, but you get the point, I’m sure.



Budget JustificationExample 2

Due to the remote off-campus and out-of-state research sites, various laboratory, safety, office supplies, and shipping materials/postage related to packaging, processing, and transporting seeds and samples will need to be purchased.



Budget JustificationCost Share Examples

Don’t Say:• As a state supported institution of higher

education, Dr. Martin’s salary is paid by the State of Georgia. She will devote 25% effort to this project.




Do Say:• UGA fully supports the academic year salaries

of Professors, Associate Professors, and Assistant Professors, but makes no specific commitment of time or salary to this particular project. Key personnel will be available to oversee and direct the project, as proposed.




Don’t say:• UGA is highly supportive of this project and

agrees to be responsible for the salary of the PI for its duration.




Do say:• Dr. Jones will be providing expert advice and

consultation to the project, as needed.



Helpful Links Proposal / Award Process from Concept to

Closeout: http://research.uga.edu/osp/time-of-award/process/

Prepare & Submit Proposal for Extramural Funding: http://research.uga.edu/osp/prepare-proposal/

Uniform Guidance: http://www.ecfr.gov/cgi-bin/text-idx?node=2:1.1.2.2.1&rgn=div5

FAQs: http://research.uga.edu/osp/faqs/

Portal : http://gear.ovpr.uga.edu/applications-and-databases/eresearch-grants-awards/

NIH Salary Cap: http://spas.uga.edu/?outline=salary-cap-nih

NIH Person Month Conversion Chart: grants.nih.gov/grants/policy/person_months_conversion_chart.xls

Finance & Administration Policy Library: http://www.policies.uga.edu/FA/

Travel at UGA: http://www.busfin.uga.edu/accounts_payable/travel_encumb.html

http://research.uga.edu/osp/time-of-award/process/



http://research.uga.edu/osp/prepare-proposal/

http://research.uga.edu/osp/prepare-proposal/

http://www.ecfr.gov/cgi-bin/text-idx?node=2:1.1.2.2.1&rgn=div5



http://research.uga.edu/osp/faqs/

http://research.uga.edu/osp/faqs/

http://gear.ovpr.uga.edu/applications-and-databases/eresearch-grants-awards/



http://spas.uga.edu/?outline=salary-cap-nih

http://spas.uga.edu/?outline=salary-cap-nih

http://www/grants.nih.gov/grants/policy/person_months_conversion_chart.xls

http://www/grants.nih.gov/grants/policy/person_months_conversion_chart.xls

http://www.policies.uga.edu/FA/

http://www.policies.uga.edu/FA/

http://www.busfin.uga.edu/accounts_payable/travel_encumb.html



General Resources for the Administration of Sponsored Projects (GRASP) Proposal Process & Budget...

Documents

Transcript of General Resources for the Administration of Sponsored Projects (GRASP) Proposal Process & Budget...