ࡱ> e Ibjbj zh]bh]b@ *****>>>8v\>8V^m8o8o8o8o8o8o8$ ;=8*8**48###j**m8#m8##m4!6` dNvCh4Y88085H>jH>(!6H>*!68#88!8H> B : Standard Operating Procedures: Budget Preparation (Pre-Award) 1. Purpose The purpose of this document is to provide basic guidance for budgeting Personnel and OTPS costs at the pre-award proposal stage. 2. Scope This guidance is relevant to the preparation of a budget for applications submitted through 91ܽ. Information may become dated as LIU and sponsors update their policies and rates. The intended audience for this Standard Operating Procedure are faculty, staff and students who are applying for grants. 3. Prerequisites LIU Policies LIU OSP and LIU Human Resources are resources for LIU policies that apply to budgeting. For example, LIU allows reduced indirect cost rate only when a sponsor or funding opportunity require it, or when PI has made an exception based on strong justification. Aside from the aforementioned exceptions, effort stated in an application should not exceed effort budgeted to the grant. Sponsor Requirements and Uniform Guidance Budgets need to adhere to sponsor and funding opportunity guidelines. In addition, budgets for federal applications need to also follow federal cost principles. Budgets should be prepared on electronic spreadsheets with formulas in cells. Direct Cost Categories There are two main direct cost categories: personnel and other than personnel services (OTPS), where the personnel category is only for the payroll costs (salaries, wages, fringe benefits) for the work of LIU employees. Costs for other individuals are budgeted in the OTPS category: for example, in a sub recipient line for those who are employees at an entity outside the applicant institution; or in a consultant line for those who are independent or freelancers Hourly pay rates need to be at or above (within reason) the New York State minimum wage. A budget narrative must be completed. It should match the cost estimate in terms of items needed and cost amount. The budget narrative should provide details and serve as an explanation of how costs in the budget were derived. 4. Responsibilities Project Directors or Principal Investigators (PIs) determine who is needed to fulfill the proposed scope of work: identify required project roles; distinguish (primarily for federal applications) among Senior/Key Personnel and Other Personnel; and quantify the reasonable amount of effort needed from each individual. PIs consult individuals to estimate the effort to be devoted in relation to respective project aims and each individuals professional obligations; budget with correct Institutional Base Salaries (IBS); consider sponsor and LIU policies and guidelines; thoroughly read the funding opportunity to understand the budget guidelines. Determine funds needed for Equipment, Travel, Subcontractors, Consultants, Publications, etc. Office of Sponsored Projects (OSP) works with PIs to review budgeting of personnel costs for compliance with LIU, sponsor, and specific funding opportunity requirements; and check that effort is accurately budgeted and stated, including verifying IBS with Human Resources. In addition, OSP may liaison with the senior administration (e.g., Executive Director, Chief Research Officer & Chief International Officer, Divisional Deans, Chairs, etc.) for budget approval prior to proposal submission. For example, chairs want to know when a faculty member plans to devote time during the academic year to a sponsored program; or university approval may be required for limited submissions. 5. Procedure 1. OSP informs PIs of federal cost principles (e.g., allowable, allocable, reasonable, consistent) for federal applications. PIs will oversee costs first-hand and need to be mindful of the cost principles through the award cycle, beginning with budget preparation. 2. OSP reminds PIs to read the funding opportunity announcement. As they develop a scope of work or project description, PIs should not plan for costs that the sponsor or funding opportunity will not support. 3. PIs provide to OSP a yearly draft budget on the OSP budget template:  HYPERLINK "https://liu.edu/about-LIU/administrative-departments/academic-affairs/Office-of-Sponsored-Projects/Proposal-Preparation" https://liu.edu/about-LIU/administrative-departments/academic-affairs/Office-of-Sponsored-Projects/Proposal-Preparation Under Personnel subheadings include Salaries and Wages and Fringe Benefits. 4. Salaries and Wages PI Identifies all LIU employees who will be working on the project and distinguish between Full-time and Part-time (17hrs./week or less) employees. For LIU Exempt employees: PI to quantify the percent of effort each individual will need to devote to the grant and identify the timeframe during which the individual will devote the effort. For some LIU faculty, the timeframe is either the nine-month academic year (September to May) and/or the three months of summer (June to August); costs during the summer will be paid to the faculty member as a supplemental summer stipend. (see item 15 regarding summer salary limit). For other LIU faculty, the timeframe for effort is typically a 12-month calendar term with eligibility for an additional stipend based on % of effort charged to research projects. OSP verifies with Human Resources (HR) the IBS and appointment term (e.g., 9-month or 12-month) of each individual. OSP multiplies the IBS of each individual by the percent of effort the individual will devote to the grant and budget this amount as a salary charge to the grant. Note that some agencies apply caps to the amount that can be charged to the grant for salary (see item 9). For LIU hourly employees: OSP informs PIs to consider the responsibilities and qualifications needed for the individuals role on the grant and then to accordingly determine: hourly pay rate, (must be reasonable and at or above minimum wage), hours per bi-weekly pay period, and timeframe (start and end dates of hire) for each individual. Sample project roles for hire may include Postdoctoral Associate, Research Assistant, Lab Technician, Graduate or Undergraduate Students, etc. (For applications to National Institutes of Health: check online for current limit to total graduate student compensation through a grant.) OSP multiplies hourly pay rate, hours per bi-weekly pay period, and number of pay periods in the timeframe and budget this amount as a charge to the grant to support the work of the individual. OSP calculates effort of individuals to be hired via LIU payroll: determine a full time equivalent or FTE (amount the individual would earn if working full time); divide the amount budgeted to the grant by the FTE. For example, for a FTE of $50,000 with $25,000 to be supported by the grant: $25,000/$50,000 = 50% effort on the grant. Graduate Research Assistant: PI and OSP determine if any individual on the budget meets the classification of Graduate Research Assistant (GRA): a full time LIU doctoral student, who will be supported by the grant via payroll and tuition. (For applications to National Institutes of Health: check online for current limit to total graduate student compensation through a grant.) 5. PIs identify Senior/Key Personnel versus Other Personnel (primarily for federal applications). See below for definitions. 6. Fringe Benefits: OSP budgets fringe benefit costs for each personnel line based on the salary or wages budgeted to the grant. Fringe Benefit costs are direct costs in addition to costs for salary and wages and are subject to indirect costs. Benefit rates below are current as of May 2021 but subject to change. For LIU Full-time employees multiply salary charged to the grant by 35.2%. For LIU Part-time employees multiply salary charged to the grant by 9.2% Important Considerations 7. OSP questions costs that PIs may want to budget as honoraria or payments to consultants, evaluators, speakers, advisors, etc. These costs would be budget lines under the other than personnel services category. However, if PIs are considering individuals with LIU appointments for these roles, the work of LIU employees needs to be budgeted in the personnel category, not under OTPS. 8. OSP questions costs that PIs may want to budget as stipends or lump sum awards to support students/individuals. Stipends on grants are usually payments made to trainees, individuals who are receiving a training from the grant. If a student will be working on the grant, the students time needs to be budgeted as payroll costs under the personnel category. 9. OSP considers if sponsor policy and the funding opportunity set budgetary restrictions. For example, at this time the: (a.) Department of Health and Human Services and US Department of Justice impose a salary cap on the amount of direct salary that can be charged to an award; some private foundations and specific solicitations may also impose a salary cap. (b.) National Institutes of Health (NIH) limits total graduate student compensation (c.) National Science Foundations (NSF), general policy. . . limits the salary compensation requested in the proposal budget for senior personnel to no more than two months of their regular salary in any one year. This limit includes salary compensation received from all NSF-funded grants. (See PAPPG NSF 18-1 for related information); and (e.) NSF prohibits voluntary committed cost share. These examples are not a comprehensive listing. For each application, review the funding opportunitys guidelines, latest sponsor policies, and Department of Labor regulations. 10. Note that NIH has a unique category for individuals who will contribute to the project, but for whom effort will not be quantified in the application. Per NIH, Other Significant Contributors [are] individuals who have committed to contribute to the scientific development or execution of the project, but are not committing any specified measurable effort (i.e., person months) to the project. These individuals are typically presented at effort of zero person months or as needed. Individuals with measurable effort may not be listed as Other Significant Contributors (OSCs). OSCs would not be part of personnel nor the budget. See NIH website or SF424 guide for more on OSCs. 11. While some sponsors refer to personnel effort as a percentage of a specific timeframe, many federal agencies now request that effort commitments to a grant be expressed using person months. To convert percentage of effort to person months, multiply the percentage to be devoted to the grant by the number of months in an individuals appointment. For example, 20% effort during the 9-month academic appointment is 1.80 academic person months; and 50% of a 12-month appointment is effort of 6.00 calendar person months. 12. OSP informs PIs about the basics of effort budgeted and committed in the grant. For example: (a.) effort expended during the academic year does not satisfy a commitment related to the receipt of summer salary (effort needs to be budgeted according to the timeframe in which the individual will devote said effort in full to the respective grant); and (b.) effort stated in a grant is binding once the sponsor makes the award (if changes to effort are required, PIs need to inform the grants office before the change to determine if prior agency approval is needed); etc. 13. Summer salary is limited to 3/9ths of the faculty members full time LIU academic year salary. 14. Voluntary committed cost sharing is not allowed without prior LIU approval. Therefore, unless the funding opportunity mandates or LIU approves, effort committed in an application should not exceed effort budgeted to the grant. 15. Personnel at non-LIU entities are compensated through the creation a sub award agreement between LIU and the other institution(s). OTPS costs are non-personnel expenditures, including, but not limited to: A. Supplies 1. Supplies: number of units to be purchased & cost per unit. 2. Printing services: number and type of materials to be produced. B. Equipment: type, model number, number of units, cost per unit, costs for locks to keep equipment safe. C. Travel The following information should be included in the budget justification regarding travel: 1. Name and title of person(s) traveling 2. Name/type of conference/meeting to be attended, and research site to be attended. 3. Date and location of conference/meeting 4. Registration fee (if any) 5. Round-trip costs (airfare, train, bus) 6. Hotel/accommodation cost per night and number of total nights 7. Per diem expenses: meals, miscellaneous Note: Any grant-funded travel must be supported by original receipts in order to obtain reimbursement. There are rules and regulations regarding travel policies and reimbursements for travel expenses that may supersede the funding sources rules. D. Contractual Services Consulting/vendor services, workshops, and honoraria costs need to be outlined and explained in the budget. Individuals paid through these services are not responsible for the outcomes of the project and generally play a small role in the project. Consulting or vendor services: provide costs and justification Workshops: provide details as to what topics will be discussed, number of hours per session, cost/salary to be paid to workshop speaker, how many participants will attend (estimate). Identify number of LIU employees/students attending and number of non-LIU attendees. E. Sub-recipients Sub-recipients play a major role in the project and, along with the PI, are jointly responsible for the outcomes of the grant. Sub-recipients must submit a separate budget, including indirect costs, to the PI and OSP prior to proposal submission. The PI and OSP must review and approve the sub-recipient budget prior to proposal submission. 6. References LIU Office of Human Resources Management  HYPERLINK "/human-resources" /human-resources Fringe Benefit Rates  HYPERLINK "https://liu.edu/about-LIU/administrative-departments/academic-affairs/Office-of-Sponsored-Projects/Proposal-Preparation" https://liu.edu/about-LIU/administrative-departments/academic-affairs/Office-of-Sponsored-Projects/Proposal-Preparation Summary of federal cost principles provided by NIH  HYPERLINK "https://grants.nih.gov/grants/policy/nihgps/html5/section_7/7.2_the_cost_principles.htm" https://grants.nih.gov/grants/policy/nihgps/html5/section_7/7.2_the_cost_principles.htm US Government/The Office of Management and Budget (OMB), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"), Subpart E Section 200.430 - Compensation-personal services,  HYPERLINK "https://www.gpo.gov/fdsys/pkg/CFR-2014-title2-vol1/pdf/CFR-2014-title2-vol1-sec200-430.pdf" https://www.gpo.gov/fdsys/pkg/CFR-2014-title2-vol1/pdf/CFR-2014-title2-vol1-sec200-430.pdf; Uniform Guidance 200.458 7. Definitions Effort: The percentage of each individuals time for which the University compensates an individual that is needed to fulfill the scope of work proposed in the application. Institutional Base Salary (IBS): The compensation paid by an organization for an employee's appointment, whether that employee's time is spent on research, teaching, or other activities. Base salary excludes any income that an individual is permitted to earn outside of duties for the applicant organization. Base salary may not be increased as a result of replacing organizational salary funds with sponsor grant funds. OSP: Office of Sponsored Projects; serves as LIU grant administrative representative. Other than Personnel Services (OTPS): OTPS expenses consist of all non-personnel expenditures. Project Director or Principal Investigator (PD/PI): The individual responsible for ensuring the success of the research or program, including budgeting, program design, compliance with related requirements, progress and final reporting. Salary Cap: A legislatively-mandated provision, limiting the direct salary (also known as salary or Institutional Base Salary, but excluding fringe benefits and F&A costs) for individuals working on grants, cooperative agreement awards, and extramural research and development contracts. Senior/Key Personnel: Individuals who are key or integral to the design, direction, and management of the proposed research or program. Stipend: A predetermined amount of money prepaid or reimbursed to certain individuals, such as trainees, interns, and students, to help offset some of their expenses.     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