Budget Advice for Grant Applications

Document technical information

Format pdf
Size 225.5 kB
First found Nov 13, 2015

Document content analysis

Language
English
Type
not defined
Concepts
no text concepts found

Organizations

Places

Transcript

Budget Advice for Grant Applications
MUN Faculty of Arts
Useful Links ................................................................................................................................................. 1
Cash and in-kind commitments .................................................................................................................. 2
Creating your budget .................................................................................................................................. 2
How to create a feasible budget ............................................................................................................. 2
Personnel Costs – Graduate Students & Postdoctoral fellows............................................................... 2
Personnel Costs – Salaried Staff ............................................................................................................. 4
Personnel Costs – Salary research allowance ......................................................................................... 5
Travel Costs ............................................................................................................................................. 5
Professional / technical services ............................................................................................................. 5
Supplies ................................................................................................................................................... 5
Non-disposable equipment .................................................................................................................... 6
Other expenses ....................................................................................................................................... 6
Budget checklist ...................................................................................................................................... 6
Your Budget Justification ............................................................................................................................ 7
Miscellaneous information about Memorial .............................................................................................. 7
Strategic Research Plan........................................................................................................................... 7
Memorial’s governance .......................................................................................................................... 7
Financial information .............................................................................................................................. 7
Useful Links
Links to useful information on:
Eligible use of grant funds
MUN Policies
Guidelines for cash and in-kind contributions
MUN Travel expense information
MUN Student stipend support guidelines
MUN Student employment policy
MUN Undergraduate student pay rates
URL
http://tinyurl.com/fund-use
http://www.mun.ca/policy/site/category.php
http://tinyurl.com/SSHRC-in-kind
http://tinyurl.com/MUN-travel-2013
http://tinyurl.com/MUN-stipends
http://tinyurl.com/MUN-stu-employ
http://tinyurl.com/MUN-stu-pay
Click “Student employment rates” (Undergrads,
MUCEP, Graduate Assistants, Lab Demonstrators,
Markers, IT Consultants, Student Supervisors, Terminal
Assistants, Writing Centre Tutors)
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 1 of 7
Budget Advice for Grant Applications
Links to useful information on:
MUN Graduate student pay rates
MUN student internship / work term rates
Obtaining cash and in-kind commitments
from Memorial
MUN Hotel rates
MUN Computer Purchasing Centre
URL
http://tinyurl.com/MUN-grad-pay
See Article 26 – Wages
http://tinyurl.com/MUN-stu-pay
Click “Work term/internship rates” (Work terms/
Internships for Diploma programs, Undergraduate
programs, Masters programs, PhD programs, and Law
students)
http://bit.ly/1eVWuQK
http://tinyurl.com/MUN-hotel-rates
http://www.campuscomputerstore.ca/memorial/
Use for computer estimates.
Cash and in-kind commitments
•
•
•
Some grant applications require a certain percentage of the budget to be covered by cash
and/or in-kind commitments. For other applications, these commitments are optional.
These commitments add strength to your application by demonstrating the support of the
institution, industry, and/or community which offers them.
o See http://bit.ly/1eVWuQK for a detailed description of how to arrange cash and in-kind
commitments from Memorial. This link also provides a template letter of institutional
support to assist you when drafting your letter.
When including cash and/or in-kind commitments, include the total cost of the budget line item
in your budget justification, and clearly state the proportion of this cost which will be covered
by another party.
Creating your budget
How to create a feasible budget
•
•
All costs in your budget should be Allowable, Allocable, and Reasonable (see
http://orsp.appstate.edu/prepare-budget/getting-started-basics for more details)
o Allowable: all costs are allowable under the funding agency’s guidelines
o Allocable: all costs allocated to the project are necessary for its success
o Reasonable: all costs would be considered reasonable by a prudent business person
 Be realistic in your estimates (indicate source of quotes)
 Avoid inflating your costs
In general, when budgeting you should round-up to the nearest dollar ($12.34 becomes $13),
rather than use standard rounding ($12.34 becomes $12) to ensure sufficient funds.
Personnel Costs – Graduate Students & Postdoctoral fellows
•
Under certain conditions, the School of Graduate Studies may provide matching funds to top up
student salaries and stipends (baseline funding) in grant applications. Please refer to the
“Obtaining cash and in-kind commitments from Memorial” information handout at
http://bit.ly/1eVWuQK.
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 2 of 7
Budget Advice for Grant Applications
•
As per the web instructions for SSHRC grants: “A student or postdoctoral fellow cannot be paid
both in the form of a stipend and of a salary or wages during a given year. However, it is
possible to choose a different form of payment in a subsequent year of the tenure of the
grant.”
Undergraduate Assistants – Wages
• Keep in mind that pay rates change yearly; please make sure your figures are up-to-date. To
obtain current pay rates, click “Student employment rates” on the following page:
http://tinyurl.com/MUN-stu-pay
• For employment policies, see: http://tinyurl.com/MUN-stu-employ
• The maximum number of hours a student may work in on-semester employment is 19 hrs/wk.
• During off-semester employment, a student may work a maximum of 40 hrs/wk.
o Additional hours beyond 40 hrs/wk are billed at an overtime rate of 1.5x the normal pay
• To calculate costs, add 4% vacation pay to the base pay rate, then add 7% benefits
o Example using March 2013 numbers: $12.65/hr + 4% vacation = $13.16/hr + 7% benefits
= $14.08/hr.
Graduate Assistants (GAs) – Wages
• Keep in mind that pay rates change yearly; please make sure your figures are up-to-date.
Graduate Assistant wages are determined by the TAUMUN agreement. To obtain current pay
rates, see Article 26 (Wages): http://tinyurl.com/MUN-grad-pay
• Full-time graduate students can work no more than 24 hrs/wk (part-time work)
o Graduate students should be classified as “Graduate Assistants” (as opposed to
“Research Assistants”)
o 4% vacation pay is included in the base pay rate. 7% benefits must be added.
o Example using March 2013 numbers: $21.15/hr + 7% benefits = $22.63/hr
• Part-time graduate students can work more than 24 hrs/wk (full-time work)
o In this case, the student must be hired through a staff position. See “Research
Assistants” below.
Graduate stipends
• The TriCouncil no longer sets the amounts for stipends; the amount shall be set by the
institution concerned.
• Individual Arts departments have different norms for graduate (baseline) funding.
• Unlike with wages, you cannot include vacation pay or benefits to recipients of stipends.
• Under certain conditions, the School of Graduate Studies may provide a matching cash
contribution to top up student stipends in grant applications. Please refer to the “MUN SGS
support” link above.
o SGS will not provide additional funding if a Masters or Doctoral student receives more
than $27,500/yr (MA) or $35,000/yr (PhD) from all sources (excluding GAships).
Postdoctoral Fellows (PDFs) – Stipends
• Post-docs are currently in the process of forming a union, which could determine future
minimum stipend levels at Memorial. For now, you can use the TriCouncil fellowship rates as a
guide. As of 2014, the rates are $40,500/yr for SSHRC, and $40,000 for NSERC and CIHR.
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 3 of 7
Budget Advice for Grant Applications
•
•
•
The TriCouncil financial administration guide does not allow benefits to be paid to stipend
recipients.
NSERC and SSHRC: Stipends are limited to 2 years of support. NSERC only: You can request 3
years to attract exceptional candidates from outside Canada, with certain conditions (see
http://tinyurl.com/fund-use)
CIHR: Maximum period of support is 3 years and candidates will only be eligible for support
until the end of their 5th year of post-PhD training.
Personnel Costs – Salaried Staff
Research Assistants (RAs)
• Many agencies (such as SSHRC) want you to train highly qualified personnel. If you are applying
to such an agency and plan to employ research assistants who are not students or postdocs,
provide a clear and detailed rationale for this choice in your budget justification. Carefully
explain why these non-students are needed to meet the objectives of the research.
• The Human Resources website lists criteria for RA1, RA2, and RA3 classifications
o CUPE pay scales as of April 1, 2011: http://www.mun.ca/humanres/CUPE0411.pdf
 Research Assistant I Band Level 6, Step 1
 Research Assistant II Band Level 7, Step 1
 Research Associates Band Level 10, Step 1
 Project coordinator Band Level XX, Step 1
• If the employee is full-time (≥35 hours per week), benefits are an extra 18-20% (depending on
the number of hours of work; use the 20% rate to be on the safe side).
• If the employee is part-time (approx. 20 hours per week), add 4% vacation pay, and then add
7% benefits to the total of the base pay + vacation pay.
Postdoctoral fellows (PDFs)
• Postdocs are often paid a stipend (see “Postdoctoral Fellows (PDFs) – Stipends”, above);
however the TriCouncil financial administration guide does not allow benefits to be paid to
stipend recipients. If you need to pay the postdoc benefits from your grant, or if your postdoc
no longer meets the minimum requirements to receive stipend funding, they can be paid a
salary.
• Postdoc salaries, including the cost of related federal, provincial and institutional nondiscretionary benefits (eg. long- and short-term disability insurance; life insurance; pension
benefits; medical, vision and dental care benefits; and parental leave) are eligible expenses for
TriCouncil funding.
• NSERC and SSHRC: Salaries for postdocs are limited to 2 years of support. NSERC only: You can
request 3 years of support to attract exceptional candidates from outside Canada, with certain
conditions (see http://tinyurl.com/fund-use)
• If the postdoc is full-time (≥35 hours per week), benefits are an extra 18-20% (depending on the
number of hours of work; use the 20% rate to be on the safe side).
• If the postdoc is part-time (approx. 20 hours per week), add 4% vacation pay, and then add 7%
benefits to the total of the base pay + vacation pay.
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 4 of 7
Budget Advice for Grant Applications
Personnel Costs – Salary research allowance
•
•
Some agencies (such as SSHRC) will allow you to use grant funds to cover a proportion of the
costs of temporarily replacing an employee from a Canadian not-for-profit organization who
will be devoting his or her time as a project director or co-investigator on the research project.
Check with the funding agency to determine whether they cover these costs and if there is a
limitation on the percentage they’ll cover (SSHRC, for example, covers up to 50%).
Travel Costs
•
•
•
•
•
•
For some competitions, you may be asked to separate travel costs for research purposes and
travel costs for dissemination purposes (eg. conference or workshop travel).
MUN sets a standard claim amount for travel-related expenses such as per diems, incidentals,
home hosting, restaurant hosting, and vehicle mileage allowances (see
http://tinyurl.com/MUN-travel-2013 for details).
Be sure to include registration fees, local transportation costs, and visa fees in your budget.
All costs should be supported with quotes, or by actual costs from previous, similar travel.
Frequently cited sources for quotes include expedia.ca, hotels.com, westjet.ca, and
aircanada.ca.
Example of pricing justification: “[Insert a brief description of why the travel is necessary to
meet your research objectives]. Toronto conference: Flight St. John’s-Toronto ($868;
westjet.ca); hotel $135/night * 4 nights ($540; expedia.ca); local transportation ($50, prior
experience); MUN per diem rate of $55/d * 5d ($275); registration fee ($100, 2012 rate); Total =
$1833.”
Professional / technical services
•
•
•
•
This sometimes falls under “other expenses.”
If you wish to include consulting fees for professional and/or technical services, be sure to state
where you are obtaining your quotes.
For SSHRC, if you budget for contract consultants for amounts in excess of $25,000, you must
attach two independent cost quotations.
Do not forget to include the tax on these services. MUN’s institutional tax rate is 9.65% (less
than the provincial HST).
Supplies
•
•
•
•
•
This sometimes falls under “other expenses.”
Include MUN’s institutional tax rate of 9.65% on taxable goods (less than the provincial HST).
Your requests for supplies must be directly related to your research activities.
Examples include computer software, stationery, postage, telephone calls, etc.
If you need to purchase books to conduct your research, they would also fall under this
category. You can base this figure on expenses you’ve incurred in previous years doing similar
work.
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 5 of 7
Budget Advice for Grant Applications
Non-disposable equipment
•
•
•
•
•
This sometimes falls under “other expenses.”
This category includes items such as computer hardware, printers, audio/ visual equipment,
and any other equipment necessary to conduct your research.
You can also include rental costs in this section, if appropriate.
Include MUN’s institutional tax rate of 9.65% on taxable goods and rentals.
For computer purchases:
o Do not ask for a more powerful machine than is necessary for the task.
o Indicate where you have obtained your estimates. First try MUN’s Computer Purchasing
Centre, and if your item is not available there, popular choices are staples.ca and
futureshop.ca.
o Example of pricing justification: “[Insert a brief description of why this equipment is
needed to meet your research objectives]. All prices from MUN campus computer store.
Laptop computer: Toshiba Tecra R950-00F, $1079 + MUN tax rate of 9.65% ($1183);
External hard drive: LACIE 1TB PORSCHE EXT P9230, $139 + 9.65% tax ($152); Printer:
CANON PIXMA MX360 ALL-IN-ONE, $85 + 9.65% tax ($93); Total = $1428.”
Other expenses
•
•
This can include anything not covered by the categories above, such as meeting room rentals,
catering/hospitality, honouraria, publication subventions, etc.
Similar to the categories above, be sure to indicate where you are obtaining your quotes, and
include the MUN tax rate of 9.65% if appropriate.
Budget checklist
General check
• If the funding agency requires certain budgetary items (eg. dissemination costs, cash and/or inkind commitments) have these been included?
• Ensure all expenses are allowable, both by the funding agency and by MUN (see
http://www.mun.ca/policy/site/category.php for a listing of MUN’s policies).
• Double check your math. Have you used consistent rounding?
o Round up to the nearest dollar ($12.34 becomes $13).
Personnel costs
• Have you included the latest negotiated wages for your personnel?
• If your project spans multiple years, have you budgeted for mandatory wage increases each
year?
• Have you included vacation pay and other benefits in your calculations?
• If you will receive a GA-ship, you must still pay the cost of benefits. Have you included these
costs?
• Are you following all employment policies (re: number of hours work, minimum vacation time,
etc)?
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 6 of 7
Budget Advice for Grant Applications
Other costs
• Have you separated travel for research purposes and travel for communication purposes, if
necessary?
• Have you listed the sources for all of your estimates?
• Have you included Memorial’s institutional tax rate of 9.65%, when appropriate?
• Have you accounted for inflation?
Your Budget Justification
•
•
•
•
All items in your budget must be fully justified, meaning they must be allowable, allocable, and
reasonable (see page “How to create a feasible budget” on page 2).
Your budget justification should follow the same order as your detailed budget, so that the
reviewer can easily compare both sections.
Be sure that everything in your application which would incur cost is listed in your budget, and
that everything in your budget is justified in your budget justification.
Word templates for SSHRC budget justifications are available at:
http://www.mun.ca/arts/research/information/
Miscellaneous information about Memorial
Strategic Research Plan
•
•
•
It may be useful for you to explain how your research aligns with Memorial’s Strategic Research
Plan. This is particularly important when drafting letters of institutional support. The plan can
be found at: http://bit.ly/16HMrGP
Info on staff and student numbers taken from the strategic plan: “Memorial University is the
largest university in the region with 17,500 students, 950 full-time faculty, 850 sessional
instructors, and 2300 staff. Memorial is an inclusive community dedicated to creativity,
innovation and excellence in teaching and learning, research and scholarship, and to public
engagement and service. Memorial welcomes students and scholars from all over the world
and contributes knowledge and shares expertise locally, nationally, and internationally.”
Up-to-date information about Memorial is always available in the CIAP Fact Book
(http://www.mun.ca/ciap/Analysis/fact_book.php) and in the President’s Report
(http://www.mun.ca/presidentsreport/2013/).
Memorial’s governance
•
•
Regarding Memorial University Act under which the University is incorporated:
http://www.assembly.nl.ca/Legislation/sr/statutes/m07.htm
Info on MUN’s Board of Regents: http://www.mun.ca/regents/members.php
Financial information
•
•
“The Financial Statements are prepared by Financial and Administrative Services staff and
audited by our external auditors. Ernst and Young have been appointed auditors for the
University effective with the audit of the fiscal year 2007/08, for a five year period.”
http://www.mun.ca/finance/fin_reports/
MUN’s Charitable Status number: 107690273 RR0001
Last updated August 4, 2014 by Kelley Bromley-Brits
Page 7 of 7

Similar documents

×

Report this document