Preparation of the budget is an important part of the proposal preparation process. Sponsors and peer reviewers are responsible for comparing the level of funding requested to the work proposed. Therefore, the budget section of the proposal should reflect, as accurately as possible, the funding needed to carry out the project.
Proposal Budgets are drafted electronically within Grants module of tthe GRAMS system. The GRAMS budget is the budget of record for the proposal.
A cost-of-living adjustment or allowance can be budgeted in order to cover expected cost increases ranging from raises for salaries and generic inflationary forces for other direct costs. A standard 3% increase can be used for budget categories when appropriate.
To determine total salaries and wages, list the percentage of effort to be spent by each faculty, staff, and students. Effort should be entered into GRAMS in-terms of an annualized percent effort
It is important to consider each individual’s commitments to all other sponsored projects. Some sponsors will review an individual’s total committed effort to both funded and pending project support.
Sponsored activities may not result in any employee receiving compensation in excess of their authorized salary. Faculty members are paid by state funds to perform research, instruction, and public service activities. Subsequently, state funds are provided to pay administrative support for these activities in the offices of the department chair and dean. The department chair or dean may choose to use indirect cost recovery funds to support additional administrative support. Compensation levels and new job classifications must conform to UNT Personnel Classification Guide. Include incremental increases for professional and nonprofessional personnel on proposals extending more than one year. If specific incremental increase figures are not available, estimate a 3% increase per year.
The tax treatment of compensation and the applicability of employee benefits to postdoctoral researchers are dependent on specific circumstances and the nature of services performed or expected.
Employee benefit rates are calculated as a percentage of employee salaries and wages and are established by the State of Texas.
Fringe Benefit Rates used for proposal budgets are based on average Fringe Benefit rates. Current rate information regarding the average Fringe Benefit rates used for proposal budget can be found on the GCA website.
Salaries for Graduate Research Assistants/Fellows (i.e., graduate students performing research) should be budgeted for based on the VPAA Graduate Student Pay Schedule published on UNT’s VPAA website. Graduate Research Assistants are encouraged. The budget should include:
Tuition remission is the payment of tuition expense as part of the compensation to students performing necessary work on a sponsored project. If the student is working on more than one project, salary/support and tuition must be paid by each project in an amount commensurate with the work being performed on that project.
The use of paid consultants may be justified when the project calls for expertise of a well-defined nature for a fixed period of time. By definition, consultants are not employees of UNT. Consultants should be budgeted only for tasks where on-campus expertise does not exist or is not readily available.
Some sponsors do not permit payments to consultants and some restrict or limit such payments. If in doubt as to the allowability of or rates paid to consultants, check the sponsor’s guidelines or contact GCA.
Principal investigators are expected to anticipate and indicate the need for consultants in grant applications or contract proposals. The proposal should include the following:
Sponsors may require a letter from the consultant confirming their role in the project, and the daily/hourly rate. PIs must ensure the following conditions are met when considering a consultant:
Reimbursement for travel expenses is subject to University policies and sponsor regulations. Include as much information as available for each proposed trip, including destination, transportation costs, number of days, and purpose. “Domestic” and “Foreign” travel should be separately identified and budgeted. “Domestic” travel includes trips within the U.S. and US territories. On federally funded projects, all foreign travel, including those that are cost shared, should utilize US flag air-carriers whenever possible and regardless of cost or convenience. These costs need to be fully justified in the budget and any exceptions to the “Fly America Act” requirements or under the “Open Skies Act” may only occur under exceptional circumstances and as/if approved.
Non-expendable equipment is defined by UNT as personal property having a unit acquisition cost of $5,000 or more and a useful life of one year or more. Items having a unit cost of less than $5,000 should be budgeted under “Supplies.”
Budget all equipment needed to perform the proposed tasks (including estimated freight and installation). Most sponsors will not support the purchase of general-purpose equipment, such as office furniture, etc.
List each specific item in the budget, justify its need, and provide information on how the amount requested was derived, (i.e. catalog price, quote, or bid).
A research project will usually consume expendable supplies and laboratory items, teaching materials, etc.
Note: Office supplies are typically not allowable.
Budget the anticipated cost of publishing the results of the research, keeping in mind that page charges may vary from journal to journal. Consider both page charges and reprint costs. It is important to justify the need for these costs.
When a portion of the programmatic scope of work is proposed to be completed by a collaborating institution or organization, generally the entity involved is considered a sub-recipient. When investigators from another institution or organization participate in the research, their home institution or host organization will be the sub-recipient, and their proposal related documents are required by UNT prior to submission of the proposal.
The sub-recipient’s proposal must contain, at a minimum, the following:
The sub-recipient should provide the Federal Employer Identification Number (FEIN), confirmation of current SAM registration, and any required certifications.
The sub-recipient proposal is then incorporated into UNT’s primary proposal. A list of the sub-recipient’s total costs should be included under Sub-recipients (or Subcontract category) of the budget depending on the sponsor’s requirements. The first $25,000 of sub-recipient’s costs will be included in UNT’s base for F&A assessment.
GCA review of the proposal will include review of sub-recipient documents.
Other direct costs may include contractual or vendor services, and/or other costs allowed by the sponsor.