Version Date: 02/06/2018
Items in red are notes to the preparer – please delete from the version you send to the sponsor
Items highlighted in yellow should be customized for your proposal, i.e. don’t include a statement about future year escalations on a 1-year project, and don’t reference TBN employees if there are none in the budget
Please list items in the same order as they appear in the detail budget
Salaries: Pursuant to University of California (UC) policy, salaries in the initial budget period are based on current published UC salary scales and include University mandated range adjustments and merit increases scheduled to occur before the proposed project start date. Pay rate increases in FY02 through FY05 are based on merit review schedules established by UCSF Academic Affairs.
Fringe benefit statement when published rates are used (long version):
Fringe Benefits:Fringe benefits include health and life insurance, social security, Medicare, dental plan, vision, unemployment insurance, non-industrial disability insurance, worker’s compensation insurance, and retirement. Projections for fringe benefits have been prorated to conform to the grant year of this project, based on the escalating rates published on December 06, 2010 (Click here for current rates)::
7/1/13 – 6/30/14: Academic – 31%, Staff – 39%
7/1/14 – 6/30/15: Academic – 33%, Staff – 41%
7/1/15 – 6/30/16: Academic – 35%, Staff – 43%
7/1/16 – 6/30/17: Academic – 37%, Staff – 45%
7/1/18 – 6/30/19: Academic 39%, Staff 47%
Fringe benefit statement when published rates are used (short version):
Fringe Benefits: Fringe benefits are based on campus budget projections, consistent with guidance from the University of California, San Francisco (UCSF) Office ofSponsored Research. Fringe benefits include health and life insurance, social security, Medicare, dental plan, vision, unemployment insurance, non-industrial disability insurance, worker’s compensation insurance, and retirement.
Fringe benefit statement when actual rates are used:
Fringe Benefits:Fringe benefits include health and life insurance, social security, Medicare, dental plan, vision, unemployment insurance, non-industrial disability insurance, worker’s compensation insurance, and retirement. Our request is based on actual fringe rates for current employees, which varies according to each person’s benefit enrollments. Fringe benefits for TBN employees are 31% of salaries for academic personnel and 39% of salaries for staff personnel, as of July 1, 2013.Fringe benefits for current and TBN employees escalate by 2% each year, based on campus budget projections and consistent with guidance from the University of California, San Francisco (UCSF) Office of Sponsored Research.
PERSONNEL (Click here for more information, indicate if their salary is over the NIH salary cap and you are budgeting based on the cap.)
Doctor, Degree, Principal Investigator, salary requested at ## calendar months over 5 years
Dr. will…
Doctor, PhD, Co-Investigator, salary requested at ## calendar months over 5 years
Dr. will…
CONSULTANT COSTS (Click here for more information)
EQUIPMENT (Click here for more information)
Items must cost $5K or more to be classified as “equipment.” This includes all the components required to make an item work (i.e. $3K for machine plus $3K for software to run the machine is a $6K piece of equipment). Explain why the equipment is needed to advance the aims of the project and state that it will be used specifically and exclusively for the project.
SUPPLIES (Click here for more information)
In general, it is best to list items that are representative of what you mean by “supplies” and state that they are necessary to achieve the aims of the project and will be used specifically and exclusively for the project.
TRAVEL (Click here for more information)
Description should include how the travel advances the aims of the project, who is traveling, # trips, and itemize trip expenses:
# travelers
RT Airfare to/from (East Coast, So Cal, specific City)
Lodging per night x # nights
Per Diem (based on established rates)
Ground transportation (cab fare, parking, airport shuttles)
Other (registration fees, etc.)
IN/OUTPATIENT CARE (Click here for more information)
ALTERATIONS AND RENOVATIONS (Click here for more information)
OTHER EXPENSES (Click here for more information)
Data Network Recharge ($/year FY-applicable fund year) The data network services recharge or data network recharge is a vital component of the University’s Enterprise Network Services (ENS),which provides funding for critical equipment in support of UCSF’s electronic information flow. Per agreement signed January 24, 2008 with The Department of Health & Human Services (DHHS), Division of Cost Allocation, (cognizant agency to the University), the University does not disclose ENS costs as F&A pool costs and can charge for ENS costs as direct costs.
This cost must adhere to the UCSF Costing Guidelines for the Allowability of Computing Device Support Recharges on Sponsored Project Awards and are permissible under our approved Cost Accounting Standards Board Disclosure Statement (CASB Form DS-2) ensuring that there is no duplicate reimbursement from Federal and non-Federal sponsors. The data network recharge is based on the current rate per FTE, consistent with the current billing rates for the data networkrecharge. Recharge rates are computed in accordance with the requirements of 2 CFR Part 200 and will be reviewed and adjusted annually.
Calculations are based on the percent effort to be charged to the project for each person named in the grant. The data network recharge rate is implemented and effective as of(date of current Budget and Planning Assumption), and will be approximately(current rate from current Budget and Planning Assumption)per month, pro-rated per FTE with yearly fluctuation based on actual costs of this service.
Future year rates:
7/1/17 - 6/30/18: $44/month/FTE
7/1/18 - 6/30/19: $44/month/FTE
7/1/19 - 6/30/20: $44/month/FTE
7/1/20 - 6/30/21: $44/month/FTE
7/1/21 - 6/30/22: $44/month/FTE
7/1/22 - 6/30/23: $44/month/FTE
Example: % effort x applicable rate = monthly cost x 12 = annual cost
Computing and Communication Device Support Services (CCDSS) ($/year FY-applicable fund year) On July 1, 2013 the University initiated direct charging forCCDSS has an integral component of its Enterprise Network Services (ENS) to provide support to campus voice and data technology functions. CCDSSincludes software installation/updates, internet security, hardware setup/configuration, and centrally managed patching, storage and backup. Direct charging of these support services in conjunction with the Data Network Recharge are covered under Part 3.2.0 – Service Centers, Communication Services, of the University’s Cost Accounting Standards Board Disclosure Statement (CASB Form DS-2) ensuring that there is no duplicate reimbursement from Federal and non-Federal sponsors. The CCDSS charge is based on the current rate per FTE, consistent with the current billing rates for CCDSS. Recharge rates are computed in accordance with the requirements of 2 CFR Part 200 and will be reviewed and adjusted annually.
Calculations are based on the percent effort to be charged to the project for each person named in the grant. The CCDSS recharge rate is implemented and effective as of(date of current Budget and Planning Assumption),and will be approximately(current rate from current Budget and Planning Assumption referred to as ITFS)per month, pro-rated per FTE with yearly fluctuation based on actual costs of this service.
Future year rates:
Basic7/1/2017 - 6/30/2018: $59/month/FTEPremium7/1/2017 - 6/30/2018: $98/month/FTE
7/1/2018 - 6/30/2019: $59/month/FTE7/1/2018 - 6/30/2019: $98/month/FTE
7/1/2019 - 6/30/2020: $59/month/FTE7/1/2019 - 6/30/2020: $98/month/FTE
7/1/2020 - 6/30/2021: $59/month/FTE7/1/2020 - 6/30/2021: $98/month/FTE
7/1/2021 - 6/30/2022: $59/month/FTE7/1/2021 - 6/30/2022: $98/month/FTE
7/1/2022- 6/30/2023: $59/month/FTE7/1/2022 - 6/30/2023: $98/month/FTE
Example: % effort x applicable rate = monthly cost x 12 = annual cost
(For non-federal sponsors only)General Auto and Employment Liability (GAEL) insurance assessments:
We are requesting $___ for General, Automobile & Employee Liability (GAEL) expenses. GAEL is business travel accident insurance that covers a wide variety of accidents and is provided to all University employees traveling on official University business. As the UCSF campus comprises several sites throughout San Francisco and the Bay Area, all staff travel between sites for business meetings to perform their duties. The GAEL insurance assessment is calculated by applying the current GAEL rate x $100 of salaries budgeted.
GAEL rates:
7/1/17 - 6/30/18: $0.80
7/1/18 - 6/30/19: $0.82
7/1/19 - 6/30/20: $0.84
7/1/20 - 6/30/21: $0.87
7/1/21 - 6/30/22: $0.90
7/1/22 - 6/30/23: $0.93
Best practice: Budget GAEL separately as an “other expense.” It can be included in fringe benefits, as allowed/required by specific sponsors (i.e. AHA).
(For non-federal sponsors only, as requested by Dept)HR Service Recharge: UCSF Human Resources provides comprehensive services to the department to support the HR needs for academic, personnel, staff and postdocs. Services provided are hiring, payroll,development and promotion, retention and separation. They ensure compliance with University policies and procedures. This campus service is charged to the department based on the number of staff, academic and postdoc employees. This, too, is NOT included in the calculation of UCSF’s federal indirect cost rate.
effort% x $rate = $total
CONSORTIUM COSTS (Click here for more information)
See Detail Budget(s) and Justification(s) that follow.
FACILITIES AND ADMINISTRATIVE EXPENSES (Click here for general guidance)
F&A statement (NIH, on-campus, research):
UCSF’s indirect costs are calculated based on Modified Total Direct Costs (MTDC) as defined in 2 CFR Part 200.68 using facilities and administration (F&A) rates approved by the U.S. Department of Health and Human Services (DHHS). MTDC is comprised of total direct costs less capital equipment, alterations and renovations, patient care costs, off-campus rent, tuition and fee remission, scholarships and fellowships, participant support costs, and that portion of subcontractcosts in excess of $25,000. Additionally, the total amount of subawards to other UC campuses are excluded. Proration is based on the number of days at the applicable rate.
This project will be located On-Campus. UCSF’s F&A rate agreement dated November 27, 2017, provides for an escalating rate for on-campus research:
July 1, 2017, to June 30, 2018: 59.5%
July 1, 2018, to June 30, 2019: 60.0%
July 1, 2019, to June 30, 2020: 60.5%
July 1, 2020, until amended: 61.5%
Contact at DHHS Office of Inspector General: Janette Lu, 415-437-7820, with questions about UCSF’s F&A rate.
Total facilities and administrative expenses of $159,594 were calculated as follows:
FY01 / FY02 / FY03 / FY04 / FY05 / TOTALTotal Direct Costs
Less Exclusions(itemize)
Plus first $25K of subcontracts
MTDC / X
F&A Rate 1 / 59.5% / 60.0% / 60.5% / 61.5% / 61.5%
# months (%) at Rate 1 / 3 (25%) / 3 (25%) / 3 (25%) / 12 (100%) / 12 (100%)
Portion of MTDC, Rate 1
Subtotal F&A, Rate 1
F&A Rate 2 / 60.0% / 60.5% / 61.5%
# months (%) at Rate 2 / 9 (75%) / 9 (75%) / 9 (75%)
Portion of MTDC, Rate 2
Subtotal F&A, Rate 2
Total F&A / 159,594
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