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Sponsored Projects Administration

This section refers to preparing a budget for the National Institutes of Health (NIH). Additionalbudget development resources are located on the NIH website。

DIRECT COST CATEGORY

人员

人力成本往往占总数的65 - 80%的乐趣ds requested. All personnel with effort on project must be listed by name, and all personnel paid on a project must be employees of the University.

  • Principal Investigator(s):
    • 努力should reflect work required for project.
    • If applicable, use the Salary Cap Limitations (NIH工资帽).
    • 附带福利必须对应于批准institutional fringe benefit rate tiers。
    • May add/delete personnel in future project years if scientifically necessary. May increase/decrease effort if scientifically necessary in future project years. Salary inflation should not exceed the sponsoring agency’s inflationary limit (the current NIH cost of living/inflationary rate is 0% per (NOT-OD-13-064).
  • Consultants:
    • 可能不是大学的雇员。
    • 如果咨询费用很大（> 10,000美元），则可能需要分包合同。
    • 如果授予，部门将通过采购处理咨询安排和付款。

Equipment

  • 询问该项目需要什么，尤其是在设置新实验室时。
  • Itemize each piece with a cost over Institutional threshold for equipment ($5,000). The threshold of $5,000 is for unit items, not individual items that add up to $5,000.
  • Equipment is usually easier to justify in the early research years rather than later years.
  • Equipment should be required 100% for project.
  • Equipment is excluded from the F&A base.

Materials & Supplies

  • 预算供应对该提案必须至关重要。
  • Supplies should be itemized by category (glassware/plastic-ware, serum/radioisotopes, chemicals, sequencing kits).
  • Animal purchase is usually in supplies.

Travel (Domestic & Foreign)

  • 在叙述中包括旅行的目的以及与拟议研究的直接相关性。beplay苹果手机能用吗
  • 这standard request is one domestic trip for PI.
  • 可以根据个人项目的要求要求额外的旅行。
  • Purpose of travel must directly benefit the project.
  • Foreign travel must be necessary and extremely well-justified.

Patient Care Costs (Inpatient & Outpatient)

  • Represents payments to hospitals and/or clinics for either in-patient or outpatient care.
  • 患者护理不能包括旅行，住宿或捐助者/志愿者/激励费。这些费用应在其他费用类别中。
  • Additional information onpatient care costs is located on the NIH website。

Alternations and Renovations

  • A&R costs are very rare.
  • Equipment installation is not normally considered renovations.
  • Alterations and renovations greater than $25,000 must be approved by NIH.

Other Direct Costs Examples include:

  • Animal care costs (check with theCenter for Laboratory Animal Medicine[CLAMC] for current rates).
  • Publication costs, page charges, color plates.
  • 设备维护合同（成本必须基于项目使用百分比）。
  • Donor/volunteer fees, including travel, lodging, per diem stipends.
  • 服务费（质量规格，EM，流式细胞仪）。
  • Patient participant incentives and travel costs.
  • All other costs identified as a direct charge necessary to do the research.
  • Tuition which is excluded from indirect costs.

Subcontracts (Consortium/Contractual Costs)

  • 这F&A costs for the first $25,000 of each consortium may be included in the modified total direct cost base.
  • Most subcontracts are to other non-profits, but in special circumstances the University will subcontract to commercial or foreign institutions. SeeVendor vs. Subcontractor gridfor additional guidance.
  • Subcontract direct and indirect costs are included in the University's direct costs.
  • As stated in the University federally-negotiatedF&A Rate Agreement,“修改后的总直接费用应排除设备，资本支出，患者护理费用，学生学费的费用，非现场设施的租金，奖学金和奖学金以及每个子档位的一部分和分包金额超过25,000美元。”

INDIRECT COST CATEGORY

Refer to the Funding Opportunity Announcement (FOA) to determine whether indirect costs (IDC) are allowable. The FOA will also delineate whether there is a cap on the indirect cost rate. If there are no mandatory restrictions to IDC, use the applicable F&A rate per the University’sF&A Rate Agreementfor federally-sponsored projects. If you feel UT Health’s off campus rate applies to a project, please refer toOn/Off campus Indirect Cost Ratesto determine if appropriate before moving forward.

Any voluntary exceptions to the IDC rate will require an approvedIDC wavier, which should detail the amount of F&A to be waiver, and should be approved by the department chair and dean.

Unallowable Costs

Certain cost items are not allowed to be charged to federally sponsored projects. Also, items factored into the indirect costs that may not be included in the direct costs of a project. To determine whether a cost item is allowable, refer toOMB Circular A-21, as well as the agency’s polices and guidelines, program announcement, and university policy.通常认为以下成本项目是不允许的：

Food:根据OMB A-21 J.32节，会议和会议，当用餐的主要目的是传播技术信息时，就可以允许进餐的成本。NIH授予政策声明第7.9.1节进一步扩展说，当某些餐点符合以下准则时，可能会使用赠款资金：

  • Meals are for subjects and patients under study provided that such charges are not duplicated in participants’ per diem or substance allowance.
  • 餐点是会议或会议的必要组成部分（即，经营业务的工作用餐）。例如，在会议赠款支持的科学会议会议上。
  • 当此类费用被专门批准为授予奖励通知书中的项目活动的一部分时。

In all cases the cost of any meal must meet a test of reasonableness.考虑到联邦赞助项目允许餐的其他要求如下：

  • Meal expenditures must comply with University policy and meet the OMB A-21 definition of consistent treatment.
  • 这costs must be reasonable, and should pass the “prudent person” test.
  • 反复出现的商务会议,如staff meetings, should not be broadly considered as meetings for the primary purpose of disseminating technical information in order to justify charging meals or refreshment costs to grants. The few cases where meals may be allowed are typically for major projects and conference grants, not standard R01 grants.
  • PI和部门必须在预算依据中包括详细说明，以表明餐点的原因，计划/会议的计划议程，证明会议在餐点期间发生的必要性以及将花费的时间讨论的时间技术事项。无论要求类型如何（会议，患者等餐点），预算合理性必须非常详细，并且专门针对项目的范围或目标是依据的。
  • In all circumstances, serving alcoholic beverages at such meetings is not an allowable cost. Additionally entertainment costs, such as food, are unallowable.

Office Supplies:这inclusion of general office supplies on a budget or budget justification is generally not an allowable cost as direct costs, per OMB Circular A-21 F.6.b(3), which states, "Items such as office supplies, postage, local telephone costs, and memberships shall normally be treated as F&A costs."

However, there may be some circumstances where charging office supplies to a grant may be permissible. The best way to make this determination is to look closely at the type of research being conducted.

  • If the project is mainly laboratory research, then general office supplies should be removed because they will be covered under F&A costs. If the research consists primarily of surveys, questionnaires, and data collection, then it may be justifiable to include general office supplies in the budget and include an expanded justification that notes the "increased use of general office supplies outside of normal use."
  • If the supplies are not specifically allocable to the grant, they are considered general office supplies and should not be charged as a direct cost to the grant account.
  • At the minimum, PI's and departments must include a detailed description in the budget justification indicating the use of the office supplies, the reason they are required for the project and not included in normal F&A costs, the way they will be fully allocable to the project. The justification should be very detailed and tied specifically to the scope or aim of a project.

行政费用：根据OMB通函A-21，行政和文书人员的薪水通常应视为F＆A费用。直接收取这些费用可能是合适的，如果可以在项目或活动中明确确定为行政或文书服务明确的预算以及所涉及的个人的主要预算。

A "major project" is defined as a project that requires an extensive amount of administrative or clerical support, which is significantly greater than the routine level of such services provided by academic departments.Examples of major projects are:

  • Large, complex programs such as general clinical research centers, primate centers, program projects, environmental research centers, engineering research centers, and other grants and contracts that entail assembling and managing teams of investigators from a number of institutions.
  • 涉及广泛数据积累，分析和进入，调查，制表，编目，搜索文献和报告的项目（例如流行病学研究，临床试验和回顾性临床记录研究）。参加者，例如会议和研讨会。
  • Projects whose principal focus is the preparation and production of manuals and large reports, books and monographs (excluding routine progress and technical reports).
  • Projects that are geographically inaccessible to normal departmental administrative services, such as research vessels, radio astronomy projects, and other research fields sites that are remote from campus.
  • 单个项目需要特定项目的database management; individualized graphics or manuscript preparation; human or animal protocols; and multiple project-related investigator coordination and communications.

NIH MODULAR BUDGET

这modular grant applicationformat is an extension of NIH's streamlining and reinvention initiatives, designed to focus the attention of investigators, their institutions, peer re-viewers, and NIH staff on science rather than budget details. It applies to research grant applications requesting up to and including $250,000 direct costs per year.

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