Your Grants and Contracts Specialists will work with you to develop your budget; however, you can use this template as a guide for your convenience.
Subcontracts
A subcontract - also referred to as a “subaward” - is a formal agreement between Oklahoma State University and a subrecipient under a sponsored program. Most of the primary award terms and conditions will flow through to the subrecipient, particularly the regulatory requirements and obligations. The subaward agreement will also incorporate the subrecipient’s proposed scope of work and budget. Adjustments might be necessary if the prime award is reduced. Incoming subawards are categorized and handled as funded agreements
If there is going to be a subcontract on the project our Grants and Contracts Specialists will need the following from the subcontract sponsored programs office:
- Final budget
- Final budget justification
- Statement of Work for their portion of the project
- Subcontract letter indicating they will agree to enter into an agreement with us if the proposal is awarded
Sample Budget Justification
PERSONNEL
Salaries for all personnel are based upon current Oklahoma State University academic and staff salary scales with an estimated 3% increases for future years. Actual salaries/wages rates at the time of transaction will be used.
Co-Principal Investigator: XXXXXX For OSU data collection, he will assume responsibility for the overall performance and progress of the study. He will provide supervision of the project research assistants. He will oversee all aspects of recruitment, treatment, data entry, analysis, and report writing at OSU. He will train, supervise, and participate in protocol administration (both clinical interview/subjective portion and physiological assessment).
Graduate Research Assistants (TBA). Salary support is requested at 50% effort for each of the two years of this project. This position will be filled by an advanced doctoral student in the Department of Psychology at Oklahoma State University. The Graduate Assistant will assist in all aspects of subject recruitment, protocol development, and execution of the protocol for each subject, and data collection and analysis
FRINGE
Fringe benefits are directly charged as a percentage of salary and wages. The rate used for faculty is estimated at xxxx% in the base year. The rate used for graduate research assistants is estimated at xxxx% in the base year. Fringe benefit rates are negotiated annually with the Office Naval Research (ONR) and will be adjusted accordingly.
TRAVEL
Travel expenses are requested to allow for international and domestic travel for project directors and the graduate research assistants to attend one professional research conference per year. Travel may include airfare, mileage, lodging, parking, and other miscellaneous travel costs. Travel may be reimbursed at federal rates which may exceed state rates.
OTHER DIRECT COSTS
Lab Supplies. Funds in the amount of $2,000 per year are requested to supply laboratory consumables including: disposable electrodes, electrode gel, sanitary gloves, preparation gauze, abrasion gel, skin preparation gel, alcohol pads, flasks, pipettes, and several other nominal items. Prices are based on current estimates from number of participants, disposable Electrodes by Biopac, and laboratory consumables from Fisher Scientific.
Computers. Funds in the amount of $3,000 are requested for Year 1, at each site, to install two additional computer work stations (2 - Dell XPS 625 [$1,049 each], and a standard work station) in each laboratory. This will allow for increased capacity of research assistants at each site. This will also allow for increased simultaneous data processing and analysis.
Advertising/Recruitment. We will utilize two ways of advertising so as to ensure that we will be successful in recruiting appropriate participants. We will place regular ads in the local newspaper (NewsPress; Stillwater, OK) and university newspaper (Daily O’Collegian) (Lubbock site: Lubbock Avalanche, Daily Toreador). Ads will be placed in these newspapers at least weekly, at a rate of $3,698 in advertising expenses per year, per site. This price reflects current charge of the averaged weekly advertising rate, 1/8 page, two aforementioned news sources, per site. We will also utilizing electronic announcements to students on a weekly basis. This second service is free of charge.
Reimbursement to Human Subjects. In order to successfully recruit participants for this study, and ensure consistent attendance across the numerous assessment points, financial incentives will be required. We will be compensating participants $20 per session, with 11 sessions per participant, 5 different groups, with power analysis and attrition estimates indicated a required sample size of 31 per group. The total cost of compensation is $34,100, with half the participants being collected at each site, equaling a total of $17,050 per recruitment site.
Tuition for graduate research assistant. We are requesting tuition remission for the Graduate Assistants working on this study for each of the 2 years. OSU’s current tuition remission rate is 16.39% of GRA salaries. The rate is reviewed and adjusted annually.
FACILITIES AND ADMINISTRATIVE COSTS
F&A is charged at the predetermined rate of 49.6% of modified total direct costs (MTDC) as per our agreement with ONR dated May 31, 2017. MTDC excludes equipment costs (items costing $5,000 or more and have a life expectancy of longer than one year,) graduate student tuition remission, participant support costs, and subaward costs over $25,000.