Note: Each direct cost item listed in the budget must be clearly justified in this document. Delete the instruction sections.
The George Washington University[DLR1]
Milken Institute School of Public Health
BUDGET JUSTIFICATION
Personnel:
For each person listed on the budget page, provide the following:
- Names of all personnel involved in the project from GWU – Starting with the PI
- Role on the project – Describe their specific functions on the project.
- Level of effort.
- Other:If the salary requested for an individual is less than the percent effort multiplied by their institutional base salary, then provide an explanation. (e.g. endowed position, GWU is paying part of their salary, or the individual’s salary is above the salary cap.)
Personnel make up sections A and B of the SF424 (R&R) Budget form. All personnel from the applicant organization dedicating effort to the project should be listed on the personnel budget with their base salary and effort, even if they are not requesting salary support.For NIH,effort must be reported in person months. For help converting percent effort to person months, see:
Senior/Key Personnel: The Senior/Key Personnel section should include any senior or key personnel from the applicant organization who are dedicating effort to this project. "Other Significant Contributors" who dedicate negligible effort should not be included. Some common significant contributors include: 1) CEOs of companies who provide overall leadership, but no direct contribution to the research; and 2) mentors for K awardees, who provide advice and guidance to the candidate but do not work on the project. Likewise, any consultants or collaborators who are not employed by the applicant organization should not be included in section A, but rather should be included in section of the budget for consultants or in the consortium/subaward budget page (for collaborators).
Postdoctoral Associates: Postdocs can be listed in either section A or B depending on their level of involvement in project design and execution. If listed in section B, include the individuals' names and level of effort in the budget justification section.
Graduate Students: Graduate students can be listed in either section A or B, but if listed in section B, include the individuals' names and level of effort in the budget justification section. Tuition remission is included in Other Direct Costs (not section A), but is included in the graduate student compensation limits. For more about the graduate student compensation limit, see: For current NRSA stipend levels, see the National Research Service Award (NRSA) help page at:
Other Personnel: Other personnel can be listed by project role. If multiple people share the same role such as "lab technician", indicate the number of personnel to the left of the role description, add their person months together, and add their requested salaries together. The salaries of secretarial/clerical staff should normally be treated as F&A costs. Direct charging of these costs may be appropriate where a major project or activity explicitly budgets for administrative or clerical services and individuals involved can be specifically identified with the project or activity [see Exhibit C of OMB Circular A-21 (relocated to 2 CFR, Part 220)]. Be specific in your budget justifications when describing other personnel's roles and responsibilities.
Example Text:
A. Key Personnel
Sandy Smith, M.D., Principal Investigator, 30% effort, (Effort: 3.6 Calendar Months) will be responsible for morphological and immunohistochemical characterization of eye, brain, and other tumors arising in transgenic retinoblastomas and uveal melanomas as well as the study of cell death in the HPV E6 and E7 models.
Alan Jones, Ph.D., Co-investigator, 10% effort, (1.2 Calendar Months) will develop the HPV E6 and E7 models of transgenic retinoblastoma mice and will determine the cellular genes responsible for the retinoblastoma in animal models.
B. Other Personnel
Ms. Rachel Lato, M.S., Research Assistant, 100% effort, (12.0 Calendar Months) is responsible for the Lh-Tag mouse colony under the direction of the PI. She will maintain a breeding program to ensure adequate numbers of transgene-bearing animals. She will perform DNA extractions and PCR.
TBN, Graduate Research Assistant, 50% effort (6.0 Calendar Months) during the academic year. He or she will assist the PI with [include research duties, such as . . . ].
TBN,Technician, 25% effort, (3.0 Calendar Months) is responsible for the repair and maintenance of the equipment and will run a variety of assays.
Fringe Benefits: (Information should be updated when there is a new DHS rate agreement)
Fringe Benefits rate of 25.10% of salaries is predetermined from 7/1/2015 through 6/30/2016, provisional thereafter. Fringe Benefits rate of 6.5% of salaries for temporary and student employees is predetermined from 7/1/15 through 6/30/2016, provisional thereafter. All rates are predetermined by DHHS Agreement dated
6/30/2015.
The George Washington University research and administrative staff receive salary increases on January 1 and faculty on July 1 . Yearly merit increases are projected at 3% for both faculty and staff.
C. Equipment
Describe each item and justify the need for purchasing the equipment under the proposed project.At GW, acquisition costs of $2,500 and greater and an expected service life of more than one year are considered equipment. Laptops and computers under $2,500 are not considered equipment; they are considered supplies, if appropriate for the project.
D. Travel
Include the destination, number of people traveling and dates or duration of your stay for all anticipated travel. As with the equipment justification, it is important that you clearly state how the travel is directly related to your proposed research (e.g. you can go to a conference to present your research, but not just for the purpose of "staying current in your field"). Split out domestic and international travel as per the budget. Consult the GW Travel Policy.
For more information on NIH policy concerning travel, review the Allowability of Costs section of the NIH Grants Policy Statement, and go to the topic "Travel."
Find additional information on the Fly America Act.
Access information on the U.S.-E.U. Open Skies Agreement and how it may impact your travel.
Example Text:
Domestic Travel
Scientific Conference –Domestic travel funds for presentation at scientific conferences following the formative phase of the study are requested. Funding requested will allow members of the study team components (e.g., behavioral faculty or staff, laboratory faculty or staff, community representative) to attend as appropriate based on the findings of the study at each phase.
Year 1= $3,200 (2 persons, 3 nights and 3 days)
Year 2= $8,400 (5 persons, 2 nights and 3 days)
Year 3= $4,700 (3 persons, 1 night and 2 days)
Year 4= $5,300 (3 persons, 2 nights and 2 days)
Year 5= $9,800 (5 persons, 2 nights and 3 days)
Local travel – Domestic travel funds are requested to support participant metro fare cards to and from study visits as well as to support member attendance at three Community Advisory Board (CAB) meetings each year while the study is being implemented. Funds are also requested to reimburse staff who conduct recruitment outreach using their own vehicles, to be reimbursed at the 2015 IRS approved rateper mile of 57.5 cents per mile.
International Travel
Foreign travel is defined as any travel outside of Canada and the United States (U.S.) and its territories and possessions.
Example Text:
In year 3 we request support for Dr. John Doe, Principal Investigator of the project to travel to South America to perform on-site collection of samples from the Atacama Desert.
Estimated travel expenses:
Airfare is estimated at $1,000.
Hotel Accommodation @ $165/day x 10 days =$1,650.
Per diem is estimated at $215 per day for each day of the 10-day trip.
Visa fee is $100
Fees for local driver are estimated @ $50/day x 10 days=$500.
Additional insurance for foreign travel is $65.
E. Participant/Trainee Support Costs
F. Other Direct Costs
Materials & Supplies
Indicate general categories such as glassware, chemicals, animal costs, including an amount for each category. Categories that include costs less than $1,000 do not have to be itemized.
Laboratory materials:
Example Text:
Laboratory supplies are requested to conduct studies in Dr. John Doe’s laboratory. This includes materials needed for as included in the study method. That is, T cell activation studies, cryopreservation of cells, cell preparation, flow cytometric analysis and processing time, antibody cocktails optimized for phenotyping T cell subset activation (see Table 2 for specifics). Reagents and materials are also included: FACS buffer fixed in 2% paraformaldehyde, IgG–coated beads stained with each fluorochrome-conjugated antibody, Aqua amine reactive dyes, etc. Materials also include materials and packing for transport from the clinical site following IATA and other biosafety standards.
Testing costs for 4th generation B screening ($25), gonorrhea and chlamydia rectal and urine NAAT tests (baseline and 4 quarterly follow ups) ($50 each) as well as syphilis screening plus reflex to confirmatory testing and quantitation ($83.07) are as per LabCorp/GW reduced contract pricing.
Laboratory supplies are requested to conduct the HPV DNA extraction and E6 oncoprotein specimen processing for rectal swabs in Dr. Smith’s laboratory. This includes costs QIAamp DNA mini extraction kit at 50 extractions/kit $145.00/kit and E6 Oncoprotein test strips are $20/test.
Computers:
Example Text:
Computers are requested to specifically for use to facilitate data collection at study visits and in the field, data collection, management, and analysis activities only. Six computers are requested in Year 1 for formative data collection, management, and analysis by staff and one computer is requested in Year 2 for laboratory faculty for study use only, (Year 1= $9,000 and Year 2= $1,000).
Outreach Materials:
Example Text:
$6,200 is requested for social marking and outreach materials. These materials will be used to inform community about activities of the study, develop instruments and materials for tools for study participants and potential participants.
Publication Costs
You may include the costs associated with helping you disseminate your research findings from the proposed research. If this is a new application, you may want to delay publication costs until the later budget periods, once you have actually obtained data to share.
Consultant Services/Costs
Consultants differ from Consortiums in that they may provide advice, but should not be making decisions for the direction of the research. Typically, consultants will charge a fixed rate for their services that includes both their direct and F&A costs. You do not need to report separate direct and F&A costs for consultants; however, you should report how much of the total estimated costs will be spent on travel. Consultants are not subject to the salary cap restriction; however, any consultant charges should meet your institution's definition of "reasonableness".
In the budget justification also provide the names and organizational affiliations of all consultants, other than those involved in consortium/contractual arrangements. Include consultant physicians in connection with patient care and persons who are confirmed to serve on external monitoring boards or advisory committees to the project. Describe the services to be performed. Include the number of days of anticipated consultation, the expected rate of compensation, travel, per diem, and other related costs.
Example Text:
Drs. John Doe, Ann Lewis, Mary Fields are leaders in the field of B prevention research among A project and close collaborators of Dr. Smith and others on the team, including Mr. Ford who works with them closely also by virtue of his appointment as the Chair of Project C. Drs. John Doe, Ann Lewis, and Mary Fields will consult with the study team on optimal and most appropriate (culturally as well as methodologically) conduct this study. More time is allotted in Year 1 as design is key to this study, yet they will continue to participate throughout the study and with increased time again in Year 5 as dissemination activities begin. Consultants are compensated with an independent contractor rate of rate of $2,000 per day per visit, throughout the project period. This amount includes all travel costs for the consultants as well as time and pre-/post-meeting preparation.
Computer Services
The services you include here should be research specific computer services- such as reserving computing time on supercomputers or getting specialized software to help run your statistics. This section should not include your standard desktop office computer, laptop, or the standard tech support provided by your institution.
List total funds requested for computer services. The cost of computer services, including computer-based retrieval of scientific, technical and education information may be requested. In the budget justification, include the established computer service rates at the proposing organization, if applicable.
Example Text:
Atlas.ti is requested to support qualitative analysis conducted in Year 1, $952.
Stata version 12se is requested to support quantitative analyses throughout the study, $395.
Data Storage and Security
Describe the cost to purchase, store and/or transfer data. If the project requires data to be utilized in secure systems (i.e., HIPAA, FISMA, etc. requirements), these may be additional costs.
Subawards/Consortium Costs
If you are using the detailed budget format, each consortium you include must have an independent budget form filled out.
List total funds requested for 1)all subaward/consortium organization(s) proposed for the project and 2) any other contractual costs proposed for the project.This line item should include both direct and indirect costs for all subaward/consortium organizations. Contractual costs for support services, such as the laboratory testing of biological materials, clinical services, or data processing, are occasionally sufficiently high to warrant a categorical breakdown of costs. When this is the case, provide detailed information as part of the budget justification.
Example Text:
University of Massachusetts-Boston (Subaward PI- JuliaDreere, Ph.D.)
Dr. Dreere is an Assistant Professor in the Department of Exercise and Health Sciences at the University of Massachusetts – Boston. Dr. Dreere received her doctorate in Clinical Health Psychology from Virginia Polytechnic Institute and State University, and she has over 10 years of expertise related to prevention and Internet technology research, and the dissemination of health behavior change interventions. Drs. Dreere and Smith have a 10+ year track record of collaborations (see biosketches), this collaboration has included clinical trials research, as well as translation of research programs to the community. Dr. Dreere has obtained grant funding for her work from the National Institute of Health. In particular, Dr. Dreere has been funded to use the Internet for enhancing health promotion among obese ethnic minority adolescents. Dr.Dreere’s research interests are focused on theory-based interventions to promote healthy behaviors such as physical activity, weight management, and smoking cessation, particularly for women and adolescent girls. Her interests have an emphasis on print, phone, and Internet-based programs that allow for easy dissemination and a higher impact on public health. Dr. Dreere will work as the PI on her subcontract award at the University of Massachusetts-Boston. In her role, she will work closely and consult with Dr. Smith as she manages the execution of the research project at her site. Dr. Dreere also will be responsible for producing scientific reports and manuscripts based on the results of the study.
Equipment or Facility Rental/User Fees
List total funds requested for equipment or facility Rental/Use fees. In the budget justification, identify each rental user fee and justify.
Example Text:
We request rent for the George Washington University H Street Public Health Research Clinic for a share of the rent based on usage for 12 months in Years 1 to 5. The amount is determined through evaluation of the number of participants seen x number of visits in addition to staff desks required. Non-stigmatizing, non-clinical research space is required to conduct study-directed activities including eligibility assessments, behavioral measures, limited specimen collection, retention, and community outreach and engagement. All Community Advisory Board activities and staff training activities take place in the common areas of the clinic space conference rooms. This off-campus space rental is excluded from the base for indirect cost calculation.
Year 1 rate is $ 2,076.00 per month
Year 2 rate is $ 2,159.04 per month
Year 3 rate is $ 2,245.40 per month
Year 4 rate is $ 2,335.22 per month
Year 5 rate is $ 2,428.63 per month
Alteration & Renovations
List total funds requested for alterations and renovations. In the budget justification, itemize by category and justify the costs of alterations and renovations including repairs, painting, removal or installation of partitions, shielding, or air conditioning. Where applicable, provide the square footage and costs.
Participant Recruitment and Incentives
Example Text:
We request incentives in the amount of $25 (plus $2 additional fee to ensure that participants do not bear the burden of the fee) for each of participants in the formative phase plus additional incentives in the event of incomplete interviews, participants receive the incentive irrespective of completion of the interview; the additional incentives will ensure sufficient data are collected.
Tuition
For any graduate students on your project, include what your school's tuition rates are.
Other Expenses
Add text to describe any “other” direct costs not requested above. Use the budget justification to further itemize and justify for costs such as technical assistance and patient care.
G. Total Direct Costs: $______
Total funds requested for all direct costs.
H. Indirect Costs
Indicate the type of cost (e.g., Salary & Wages, Modified Total Direct Costs, or Other [explain]). Also indicate if Off-site. If more than one rate/base is involved, use separate lines for each.
Indicate the most recent indirect cost rate(s) (also known as Facilities & Administrative Costs [F&A]) established with the cognizant federal office.