“SPEAR” W ORKSHOP P RESENTED BY : J OSIE C AUSSEAUX B UDGET D EVELOPMENT

Objectives  Formulate a proposal budget  Calculate direct and indirect costs  Calculate salaries and fringe benefits  Identify the requirements for graduate students  Identify the requirements for a collaborator  Identify the indirect cost rates

 Direct Costs (2 CFR 220 or A-21; 2 CFR )  Identified specifically with a particular project  Indirect Costs (2 CFR 220 or A-21; 2 CFR )  Incurred for common objectives and can’t be identified specifically with a particular project  aka “F&A” (Facilities and Administration) or “overhead”  Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect (F&A) costs. Types of Costs

 Salary & Fringe  Generally based on FTE, percent effort, person-months, etc.  Do not use hourly rates, because FSU does not maintain timesheets for project activities  3% yearly cost of living increase allowed  9 mo. v. 12 mo. appointment and health insurance for summer appointment  See Facts Sheet for current fringe ratesFacts Sheet Direct Costs

 Graduate Student Requirements  Salary (up to.5 FTE – 20 hours/week)  Fringe Benefits  Workers Comp -.5 %  Health Insurance Subsidy  Tuition – FSU requirement for 9 hrs/semester

 Equipment  >$5,000 with a useful life of ≥ 1 year  Travel  In accordance with FSU travel policies and FL Statute  Requires detailed justification  Participant/Trainee Support  Stipends  Travel, etc. Direct Costs

 OTHER Direct Costs  Tuition  Materials and Supplies  Publications  Consultants  Subawards/consortiums  Other

Direct Costs  Subcontracts  Subrecipient v. contractor determination Subrecipient v. contractor determination  Subrecipient: >$25,000 excluded from F&A base  Contractor: full amount subject to F&A  Scope of work, budget and justification  Subrecipient Commitment Form Subrecipient Commitment Form

 Indirect Cost Rates:  Based on sponsor, location, and purpose of project  Two bases:  Modified Total Direct Costs (MTDC)  Federal and federal flow-through  Total Direct Costs (TDC)  State of Florida Indirect Costs

 Vary by:  Sponsor:  Federal, State, Local Government, Water Management District, etc.  Purpose:  Research, Other Sponsored Activity, Instruction  Project Location:  On-Campus, Off-Campus, NHMFL  Sponsor IDC policy  See Facts Sheet for current ratesFacts Sheet Indirect Cost Rates

 MTDC rate excludes:  Equipment  Tuition  Rent (Off-site facilities)  Amount of subcontracts >$25,000  Scholarships and Fellowships  TDC rate excludes:  Tuition Exclusions from IDC Base

Questions?