1. University of Washington 1 OSP Budget Review Deb Birgen Grant & Contract Administrator Office of Sponsored Programs University of Washington

2. 2 Introduction UW is a public institution OSP – Central office 7710 Proposals 5176 Awards $996 Million 10-12 Administrators

3. 3 Agenda Why institutions review proposal budgets General overview of budget reviews What departments should watch out for

4. 4 Why Do Institutions Review? Protect the institutional community –Audits –Unallowable costs –Under-funding of projects –Avoid excessive cost-sharing RFP A- 110 UW Audi t A-21 Feds

5. 5 Types of Budget Reviews Detailed vs. Spot Check –Time and Volume –Proposal Preparer –Proposal Type Detailed – line by line check of each cost item calculation for each year Spot Check – check of select items that are prone to errors

6. 6 Criteria of Budget Reviews Federal Requirements –Allowable cost per A-21 –Specific requirement of A-110 –Sponsor guidelines –RFP specific requirement Institutional Policies –Personnel and benefit rates –Cost sharing –Equipment threshold

7. 7 General Review Items Do the numbers add up? –Calculation errors often happen Does the overall picture make sense –Labor intensive –Large supply budget –Human Subject or Animals

8. 8 General Review Items Are the numbers consistent –Face page, budget pages, justification, checklist page

9. 9 Specific Review Items Salaries & Benefits –Is the correct base used –Is the salary over the cap –Are the calculations correct

10. 10 Specific Review Items Equipment Rent & Utilities for Off Campus Subcontractors/Consultants Supplies

11. 11 Specific Review Items Unallowable Costs –Administrative Costs Admin personnel

12. 12 Specific Review Items Unallowable Costs –Administrative Costs General office supplies

13. 13 Specific Review Items Unallowable Costs –Food or Entertainment –IRB fees for federal proposals –Items not project specific –RFP specific exclusions or limitations

14. 14 Budget Justification Personnel –Role on project Consistent w/ budget? –Effort commitment Same as budget Any hidden cost sharing

15. 15 Budget Justification Personnel –Job duties Admin personnel –Consultants Are they really Institutional faculty Do they provide a service

16. 16 Budget Justification Costs not captured or inconsistent w/budget –Equipment –Subcontractors/Consultants –Supplies

17. 17 Checklist Page Simple but error prone –Take the time to double check this for typos and errors Type of application Agreement date Base Rate Calculations

18. 18 The Whole Picture Is the budget picture consistent? Do they fit together? Are the cost allowable and reasonable? Is the justification sufficient to explain any questions or unusual circumstances? Does it pass the Newspaper test?

19. 19 Where to Get More Information Your Department Research Administrator Your Office of Sponsored Programs Government publication –OMB A-21 –RFP/Program Announcements –Sponsor Websites