Animal Purchases |
---|
30 dogs x $120 ea. | = $3,600 |
30 rats x $3.50 ea. | = $105 |
Supply purchases |
100 assay kits x $25 ea. | = $2,500 |
Travel
Provide
explanation for purpose of trips, e.g. to a professional meeting to
present results of the research project. If possible, name the
prospective seminars. Transportation costs and per diem rates must
comply with the UTMB Travel Policy.
The budget or the budget narrative should include the number of persons
traveling, the number of trips to be taken, and the length of stay. The
estimated costs of travel, lodging, and other subsistence should be
listed separately. When combined, the subtotals for these categories
should equal the estimate given for travel or per diem.
Patient Care Costs
The
costs of routine and ancillary services provided by hospitals to
individuals participating in research programs, including patients and
volunteers, are allowable provided that the procedures are not
considered standard of care and billable to an insurance provider, such
as x-ray, laboratory, pharmacy, blood bank, pathology, etc. Only the
hospital technical charge can be budgeted and the rate is calculated
using UTMB's Patient Care Rate Agreement. Exclude Patient Care Costs from F&A calculation.
The
following otherwise allowable costs are not classified as research
patient care costs: items for patient expense reimbursement, such as
patient travel and parking; professional physician fees; and supplies,
such as syringes, specimen collection kits, etc. Such costs should be
included in the “Supplies” or “Other Expenses” category of the grant
budget.
For those using the ITS Clinical Research Center,
some costs associated with the clinical study (e.g., nursing,
laboratory, and room) may be absorbed by the center's grant. Call ext
21950 for assistance.
Alterations/Renovations
Refer
to program guidelines to determine whether this is allowed. Requests of
this nature may represent commitments made by the President's Office or
the Office of the Dean, and may be accompanied by an institutional
cost-share or match. Exclude Alterations/ Renovations from F&A
calculation.
Other Expenses
These
are expenses that do not fit into the categories above. Examples
include: Publication cost - $400; Service contract on Electron
Microscope - $600; Subject reimbursement - $10/subject X 20 subjects =
$200. Also, break down all costs for animal housing. Show the nature and
extent of any printing to be done. Some specific allowable expenses
follow.
- Animal care:
Standard rates apply for charging animal care costs. Contact the Animal
Resource Center (ARC) at (409) 772-1275 for more information or the ARC
Website.
- Computer services:
Academic Resources supports the University's academic and research
missions by providing a wide range of computer services with facilities
for hosting online tests and computer labs. Various computer consulting
services and programming are also available. Contact Academic Resources
to schedule an appointment (409) 772-4164.
- Equipment maintenance costs and service contracts:
Costs for repair and maintenance of project equipment that is necessary
to keep it operating efficiently, yet does not appreciably add to its
"permanent value or prolong its intended life," are allowable and should
be budgeted (2 CFR, Part 220).
Costs
associated with the general maintenance and upkeep of a building used
for research are generally considered as F&A (indirect) costs and
therefore cannot be charged as direct costs. Costs of this nature
include repair of light fixtures, custodial costs, unclogging drains,
and other maintenance costs that cannot be directly related to a
particular grant or contract. - Insurance:
Costs of insurance required or approved pursuant to sponsored projects
are allowable and may be charged to the federally sponsored projects.
- Telephone service:
Costs incurred for local telephone services, telephone equipment,
cellular telephones, pagers, and fax lines are indirect costs and may
not be charged to federally sponsored projects. These costs must be
included in the Departmental Administration indirect cost rate
component. Long distance toll charges may be charged to federally
sponsored projects when a charge can be specifically identified with a
project.
- Photocopy Costs: Photocopy
costs can be charged to federally sponsored projects only when the
photocopies directly and specifically benefit the contract or grant to
which the charge is made. Photocopy costs for routine administrative
activities are indirect costs and may not be charged to federally
sponsored projects.
- Postage or Delivery/Courier Costs:
Ordinary and routine postage costs may not be charged to federally
sponsored projects. These costs must be included in the Departmental
Administration indirect cost rate component. Federally sponsored
projects with an extraordinary high demand for postage may be charged
with these costs only if the postage is related to the specific work of
the federally sponsored projects and only if the cost is included in the
budget narrative and approved by the awarding agency. Delivery/courier
costs can be charged to projects if approved in the project budget and
justification.
- Printing and Publications: Printing and publication costs are allowable and may be charged to federally sponsored programs.
- Participant travel and any other direct payments to participants: Direct payments to participants, including patients, donors, subjects, and volunteers, should be listed in this category.
Tuition
Beginning
in Fall 2007, students who enter the Basic Biomedical Sciences
Curriculum (BBSC), the Biophysical, Structural & Computational
Biology curriculum (BSCB), and any curriculum of the Preventive Medicine
& Community Health program in the Graduate School of Biomedical
Sciences (GSBS), may be reimbursed for tuition and standard required
fees, if they are working under grants and/or contracts. The amount must
be identified on the proposal budget.
Faculty
sponsorship of tuition and fees for qualifying students is handled as a
form of compensation, in accordance with the sponsor’s guidelines and
with Uniform Guidance (2CFR Part 200). Some sponsors
do not allow tuition reimbursement.
Tuition for
Training Projects: The cost of tuition under training grants may be
budgeted unless otherwise specified in the program guidelines. Note: If
tuition is allowable under the program guidelines and indirect costs are
based on Modified Total Direct Costs, tuition and fees must be excluded
from the indirect cost base calculations. Contact your PreAward Analyst if
you have questions concerning this information.
Facility & Administrative Costs
The
Facility and Administrative Cost rate (F&A), also called indirect
cost rate, should be included in all proposed budgets. UTMB accepts
published sponsor restrictions regarding the reimbursement of F&A,
i.e., a sponsor may not pay F&A, or may pay at a reduced rate. NOTE:
Modified Total Direct Costs (MTDC) consist of all salaries and wages,
fringe benefits, materials, supplies, services, travel and subcontracts
up to the first $25,000 of each subgrant or subcontract, regardless of
the period covered by the subgrant or subcontract. However, MTDC
excludes equipment costing more than $5,000, capital expenditures,
charges for patient care, tuition remission, rental costs of off-site
facilities, scholarships, and fellowships, as well as the portion of
each subgrant and subcontract in excess of $25,000. Some funding
agencies allow F&A on all of these categories, without exclusions,
which are considered Total Direct Costs (TDC).