1. General Resources for the Administration of Sponsored Projects (GRASP) Proposal Process & Budget Development Melissa MottleyKen Dover Assistant DirectorSr. Grants Accounting Specialist Office for Sponsored ProgramsContracts & Grants

2. Office for Sponsored Programs and Contracts & Grants Proposal Process & Budget Development 2  Proposal Process  Budget Development Direct Costs Indirect / F&A / Overhead Costs CASB/OMB Exceptions Cost Share  Budget Justification

3. Office for Sponsored Programs and Contracts & Grants Proposal Process 3  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

4. Office for Sponsored Programs and Contracts & Grants Proposal Process Who is involved? 4  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

5. Office for Sponsored Programs and Contracts & Grants Proposal Process Who is involved? 5  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

6. Office for Sponsored Programs and Contracts & Grants Proposal Process Who is involved? 6  Department Head / Dean / Director – Reviews and approves proposal for scientific merit and resource utilization Reviews and approves F&A split(s)

7. Office for Sponsored Programs and Contracts & Grants Proposal Process Who is involved? 7  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)

8. Office for Sponsored Programs and Contracts & Grants Proposal Process Who is involved? 8  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/R estricted-Projects-Roles-Responsibilities.pdf http://research.uga.edu/docs/policies/osp/R estricted-Projects-Roles-Responsibilities.pdf

9. Office for Sponsored Programs and Contracts & Grants Proposal Process Eligibility to Submit 9  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/

10. Office for Sponsored Programs and Contracts & Grants Proposal Process Find Expertise 10  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/

11. Office for Sponsored Programs and Contracts & Grants Proposal Process Find Funding 11  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/ http://research.uga.edu/osp/find-funding/

12. Office for Sponsored Programs and Contracts & Grants Proposal Process Find Funding 12  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/

13. Office for Sponsored Programs and Contracts & Grants Proposal Process Limited Submissions 13  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/

14. Office for Sponsored Programs and Contracts & Grants Proposal Process 14  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/policies/osp/Proposal-Submission- Checklist-Guidelines.pdf http://research.uga.edu/docs/units/osp/Proposal-Checklist.pdf

15. Office for Sponsored Programs and Contracts & Grants Proposal Process 15  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/ http://research.uga.edu/osp/frequently-used-information/  Contact OSP - Find your OSP grants administrator: http://research.uga.edu/osp/find-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/prepare- proposal/write-proposal/

16. Office for Sponsored Programs and Contracts & Grants Proposal Process 16  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.

17. Office for Sponsored Programs and Contracts & Grants Proposal Process 17 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.

18. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Costs 18  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

19. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Costs 19 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

20. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Cost 20 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.

21. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Cost 21 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/ 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

22. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Cost 22 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.

23. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Cost 23 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 http://www.busfin.uga.edu/accounts_payable/travel.html

24. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Costs 24  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.

25. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Costs 25  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 http://spas.uga.edu/?outline=subcontract-subagreement

26. Office for Sponsored Programs and Contracts & Grants Budget Development Direct Costs 26 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

27. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs 27  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-information/

28. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs 28 FederalNon Federal Research On-Campus (7/1/13 - 6/30/15) 49%50% Research On-Campus (7/1/15 - 6/30/16) 50% Research Off-Campus26% Instruction On-Campus56%57% Instruction Off-Campus26% Research Ag. Experimental Station40%41% Public Service Agreements On- Campus 37% Public Service Agreements Off- Campus 26% Marine Institute Sapelo Island35.5%36% Marine Extension Bruns / Skidaway46% Cooperative Extension All Locations30%32% Research Savannah River Ecology Lab 34% Research Skidaway Island Institute of Oceanography 49%

29. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs 29  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

30. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs 30  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

31. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs 31  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?

32. Office for Sponsored Programs and Contracts & Grants Budget Development Indirect / F&A Costs examples 32 50% MTDC30% TFF25% TDC Salary$50,000 Fringe$15,000 Equipment$25,000 Travel$15,000 Supplies$10,000 Other$5,000 Subcontract$30,000 Total Direct Costs$150,000 IDC Base$120,000$150,000 IDC / F&A$60,000$64,286$37,500 Total Cost$210,000$214,286$187,500

33. Office for Sponsored Programs and Contracts & Grants Budget Development CASB 33  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://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

34. Office for Sponsored Programs and Contracts & Grants Budget Development CASB 34  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

35. Office for Sponsored Programs and Contracts & Grants Budget Development CASB 35  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.

36. Office for Sponsored Programs and Contracts & Grants Budget Justification CASB 36

37. Office for Sponsored Programs and Contracts & Grants Budget Development Effort 37 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

38. Office for Sponsored Programs and Contracts & Grants Budget Development Effort 38  Dr. Jane Smith spends her time as follows: – Teaching75% – Service (Office Hours)10% – Sponsored Projects10% – Administrative duties5% – Total Effort100%

39. Office for Sponsored Programs and Contracts & Grants Budget Development Effort 39 If additional time is needed for sponsored projects, time must be reduced in another area.  Dr. Jane Smith spends her time as follows: – Teaching75%(10%)65% – Service (Office Hours)10%10% – Sponsored Projects10%+10%20% – Administrative duties5%5% – Total Effort100%100%

40. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 40  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.

41. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 41  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.

42. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 42  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

43. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 43  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

44. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 44  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

45. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share 45 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

46. Office for Sponsored Programs and Contracts & Grants Budget Development Cost Share - NIH Salary Cap 46  NIH limits the amount of salary we can charge to NIH awards. http://grants.nih.gov/grants/guide/notice- files/NOT-OD-15-049.htmlhttp://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

47. Office for Sponsored Programs and Contracts & Grants Budget Justification 47 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.

48. Office for Sponsored Programs and Contracts & Grants Budget Justification Example 1 48

49. Office for Sponsored Programs and Contracts & Grants Budget Justification Example 2 49 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.

50. Office for Sponsored Programs and Contracts & Grants Budget Justification Cost Share Examples 50  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.

51. Office for Sponsored Programs and Contracts & Grants Budget Justification Cost Share Examples 51  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.

52. Office for Sponsored Programs and Contracts & Grants Budget Justification Cost Share Examples 52  Don’t say: UGA is highly supportive of this project and agrees to be responsible for the salary of the PI for its duration.

53. Office for Sponsored Programs and Contracts & Grants Budget Justification Cost Share Examples 53  Do say: Dr. Jones will be providing expert advice and consultation to the project, as needed.

54. Office for Sponsored Programs and Contracts & Grants Helpful Links 54  Proposal / Award Process from Concept to Closeout: http://research.uga.edu/osp/time- of-award/process/http://research.uga.edu/osp/time- of-award/process/  Prepare & Submit Proposal for Extramural Funding: http://research.uga.edu/osp/prepare- proposal/ 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=div5http://www.ecfr.gov/cgi- bin/text-idx?node=2:1.1.2.2.1&rgn=div5  FAQs: http://research.uga.edu/osp/faqs/http://research.uga.edu/osp/faqs/  Portal : http://gear.ovpr.uga.edu/applications-and- databases/eresearch-grants-awards/ http://gear.ovpr.uga.edu/applications-and- databases/eresearch-grants-awards/  NIH Salary Cap: http://spas.uga.edu/?outline=salary- cap-nih http://spas.uga.edu/?outline=salary- cap-nih  NIH Person Month Conversion Chart: grants.nih.gov/grants/policy/person_ months_conversion_chart.xls grants.nih.gov/grants/policy/person_ months_conversion_chart.xls  Finance & Administration Policy Library: http://www.policies.uga.edu/FA/ http://www.policies.uga.edu/FA/  Travel at UGA: http://www.busfin.uga.edu/accounts _payable/travel_encumb.html http://www.busfin.uga.edu/accounts _payable/travel_encumb.html