Grant Budgeting

Pre-Award budget development consists of determining the Direct Costs, F&A Costs and, 根据需要，成功实现项目目标所需的成本分担. 预算由统一指导、赞助机构的指导方针/政策、 and by University policy. 

NEED ASSISTANCE?
预算问题和援助可从 学院/院系助学金管理人员 and 赞助项目管理(SPA)

Budget Development Guidelines

对许多研究人员来说，编制预算是最困难的任务 in proposal development. 拨款机构每年审查数百份提案 是否能熟练比较研究工作所需的经费水平 proposed. Therefore, it is important that the budget section of the proposal reflect, as accurately as possible, the funding needed to carry out the proposed research. The investigator should neither overestimate the funds required nor underestimate budgetary needs. 这两种策略都可能导致求婚被拒绝. A budget, 准确地详细说明执行技术工作说明书所需的资金; can strengthen the total proposal and increase the likelihood of funding. Furthermore, 精心准备的预算通常可以识别提案叙述中的薄弱环节 并对提案进行改进.

大学拨款管理人员在部门和学院水平可以提供专业知识 在完成预算申请时，申请附加福利、设施和行政管理 成本率，并记录次级接受者协议，顾问，匹配资金和 cost sharing. In the case of more complicated proposal requirements, SPA will complete 担保人保证和证明，并将协助调查员进行口译 sponsor guidelines.

Always remember to follow your budget forms with a budget justification.

理由解释了预算项目，以便资助机构能够理解 需要购买什么来执行您的项目. Most sponsors have a format 你应该遵循的预算理由.

Some costs may be unallowable under federal costing regulations. Please review USA’s Guidance on Developing Budgets under Uniform Guidance found at: 

http://crzlao.39y8.net/departments/research/resources/uniform_guidance_budgets_031419.pdf

一般预算发展情况

Direct Costs

Salaries and Wages

To determine total salaries and wages, list the amount of time to be spent by each 人，包括行政和文书助理，谁将在工作 project. Time should normally be shown in terms of person-months or a percent of full-time effort. Some sponsors have limits on the amount of time that can be charged to a project -例如，国家科学基金会将所有国家科学基金会的关键人员的年薪限制为两个月 该个人支付的补助金和NIH将不会支付上述要求的工资 年薪上限，可以在 http://grants.nih.gov/grants/policy/salcap_summary.htm. 

还要注意，关键人员只能是美国员工. 不列出非美国合作者 under Salaries and Wages. They are either Consultants or are funded under Subrecipient Agreements.

Show a breakdown between summer and regular academic year for faculty.

赞助活动可能不会导致任何员工获得一定比率的补偿 超过核定的基本工资或学制工资.

对于多年的项目，预算应该考虑到任何可能的工资 increases.

统一指南(2 CFR 200)，确定允许度的联邦法规 of costs on federally sponsored awards, requires special justification for the use 为赞助项目提供文书支持.  预算理由应该包括 如果考虑文职人员支持，请提供此信息.

Fringe Benefits

附加福利是一个赞助项目的直接成本，显然与之相关 salaries and wages to be paid, and are shown as a separate entry in the budget.

The rates can be viewed at: http://crzlao.39y8.net/departments/financialaffairs/grantsandcontracts/rates.html

请注意，附加福利的实际费用是由赞助商支付的 project at the time the costs are incurred; the amount charged is based on salary, 选择的福利待遇，以及适用于员工个人的其他变量.

如果一个项目的附加福利费用超过了包括在 budget, it is the responsibility of the principal investigator to pay these costs 从主办方提供的直接奖励资金中.

If a sponsor will not pay fringe benefits costs, these costs must be paid in some 因此，私人保险公司必须提供一个账户号码，以支付附加福利 and should be recorded as cost share on the budget in Cayuse.

顾问(专业服务协议)

Normally, consultants are paid a consulting fee plus expenses. Identify in the budget the proposed consultant by name, indicate the number of days of work, daily rate, and provide a curriculum vitae or resume for the consultant in the proposal.

许多赞助者不允许向顾问付款，有些赞助者对此加以限制或限制 payments, or require that the university obtain written approval for consultants. 如对是否容许聘用顾问或支付给顾问的差饷有疑问，请参阅 以奖项条款或赞助商指南为指导.

Capital Equipment

设备是指具有使用寿命的非消耗性有形财产 of more than one year and an acquisition cost of $5,000 or more per acquisition. 

Sponsors may have a different definition of equipment; you should use their definition 当你准备适合该赞助者的预算表格时. Note, however, that USA will not track items less than $5,000 as equipment in inventory.

Components, other than on-campus machine-shop labor, used to fabricate an item of 资本设备在预算编制中可视为资本设备 是否应被识别为库存目的. 任何校园机械车间的工人 制造资本设备所涉及的部件受设施和 administrative costs.

请注意，笔记本电脑或其他没有达到5000美元门槛的电脑不被考虑在内 equipment for budgetary purposes and should be listed as expendable equipment and supplies.

Expendable Equipment and Supplies (also called Materials and Supplies)

这些产品的单价低于5000美元. 通常，一个研究项目会 消耗消耗品，如实验室用品，教学辅助，研究用品 and animal costs. This category also includes items such as televisions, dvd players, computers and other small electronics costing less than $5,000.  

Publications

Budget the anticipated cost of publishing the results of the research, keeping in 请注意，每期日志的页码收费可能有所不同. Consider both page charges and reprint costs.

Travel

USA's policies and procedures related to travel can be viewed at:

http://crzlao.39y8.net/departments/financialaffairs/travelandprocurement/travel/

如果预计旅行，则应提供旅行的详细信息 in the budget.

对于国外旅行，首席调查员应该审查他们的联邦奖励 与美国飞行法相关的要求.

联邦基金不能用于旅行以获得新的或额外的研究支持 or funds.

Subrecipient Agreements

A subrecipient 是州或地方政府、学院、大学、公司还是其他组织 that expends federal funds received from a prime grantee to carry out a sponsored program.

当首席研究员考虑时，子接受者关系是合适的 a funded collaboration with a colleague at another institution. 合作机构应向SPA提供一份工作说明，详细说明 budget and budget justification, a commitment letter signed by the collaborator's 授权机构代表和a Subrecipient Commitment Form.

Other Direct Costs

Costs such as those for copying; long-distance telephone calls; postage; reference books; tuition and required fees for participating graduate students: equipment maintenance; contracted services, and animal per diems are all considered Other Direct Costs.

赞助商具体预算类别

Occasionally, sponsors will have budget categories for other types of costs. For instance, NSF有一个预算类别叫做参与者支持成本. This budget category covers 参加NSF资助的研讨会、研究或教学经历的费用; 会议和其他会议. 参与者支持费用不产生F&A.

设施及行政(F .&A) Costs

设施及行政费用

设施及行政管理(F&A)成本必须包含在提案预算中，除非 保荐人有十大彩票网投平台F的书面政策&A适用于所有潜在受助人的费率. 任何偏离F的完全恢复&汇率须经美国行政部门批准 per policy.   Sponsor guidelines limiting facilities and administrative costs must be provided with a proposal.

按照以下步骤计算F&A costs for a project:   

1)计算总直接成本(TDC). 这是所有直接成本(工资、 福利、用品、设备等.),   

2) Modified Total Direct Costs (MTDC) is the base used to calculate F&A. TDC less any costs exempt from the F&A calculation results in MTDC.  A full list of exempt 项目可在大学的F&下面是费率协议的链接，  

3) Multiply the correct F&根据MTDC基数计算F的比率&A costs for the project, and 

4)将TDC加到计算出的F中&A计算项目总成本.

MTDC x F&A rate = F&A. TDC + F&A = Total Project Costs   

USA's F&费率协议可在此查看:

http://crzlao.39y8.net/departments/financialaffairs/grantsandcontracts/resources/fandaagreement.pdf

On- and Off-Campus Rates

校外活动是指在校外进行的活动 拥有的，租赁的，或出租的)，不增加或减少这些活动的成本 (i.e., operations and maintenance) that would be affected had the activities been operated on property maintained and/or depreciated by the University.  For a project 要归类为校外，至少51%的项目必须在校外进行.

校外费率通常用于首席研究员进行研究 away from the campus for a period of no less than one semester or all three summer months. They are not used for conducting of workshops, seminars, etc. off campus, especially when data collection and analysis takes place on campus.

Matching Funds/Cost-Sharing

如果赞助指南要求费用分摊或匹配资金(现金捐助或 donation of in-kind services such as contributed time and effort by the principal 研究者和其他关键人员)，请提供任何费用分摊的详细信息 provided by the PI, department/unit or college and/or provide appropriate letters 来自第三方的承诺. 所有匹配资金或费用分担承诺 根据教职员的学习时间和努力，必须事先获得批准 由首席研究员的系主任和院长负责. The university does not provide cost-sharing for projects on which it is not required.

Budget Tutorials

• SPA基本预算教程幻灯片 (PDF)
• Basic Budget Terminology (PDF)