DEVELOP A PROPOSAL BUDGET
- Contact dept/college/center research administrator for support
- Download the Budget Template if needed
- Determine who will work on the project
- Enter each person's base salary and project effort in the template
- Enter costs for collaborators
- Enter costs for equipment
- Enter all other direct costs
- Add any required cost-share
- Create a Budget Justification
REMINDER: All costs must be reasonable, allocable, and allowable
Proposal budgets must be developed in compliance with the cost principles addressed in the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, 2 CFR Part 200, (the Uniform Guidance) and in Georgia State’s Direct Cost Charging Policy.
Allowable costs can be specifically identified as necessary for and that represent a direct benefit to the project (i.e., salaries, equipment, travel, participant stipends, supplies, etc.). Unallowable costs are typically not allowed to be charged to a contract or grant because of the nature of the costs (e.g. alcoholic beverages, entertainment, etc.), but also may not be allowed because the costs are included in an administrative cost pool (e.g. administrative support staff, phone charges, general office supplies, etc.) for which the university is receiving reimbursement as negotiated Facilities and Administrative costs. PIs should refer to the Direct Cost Charging Procedures for more details on what costs are allowable and unallowable and how costs should be treated in their proposal.
Exemptions for typically unallowable costs can be requested by including a rationale for the cost in the budget justification and the costs will need to be approved by the sponsoring agency (e.g. significant amounts of office supplies required by the project, computer equipment designated solely for project use, etc.).
Allowable Costs
- specifically identified as necessary for the project
- directly beneficial to the project
- permitted by the sponsor
- reasonable and prudent under the circumstances for which they are incurred
- consistently developed based upon procurement history and research
- consistently applied as either Direct or F&A costs
- For the most part, allowable costs are defined by the federal standards stated in the Uniform Guidance. Allowable costs include both Direct Costs and F&A Costs but only the Direct Costs will be detailed on a proposal budget.
Unallowable Costs
- Advertising, Public Relations
- Alcoholic Beverages
- Certain Legal Costs
- Contingencies
- Entertainment
- Fines and Penalties
- First Class Air Travel
- Goods and Services for Personal Use
- Interest Expense for Operating Purposes
- Lobbying Costs
- Losses on Sponsored Research Agreements
- Memberships in Civil, Community and Social Organizations
- Selling and Marketing Costs
Contact OSP to discuss any uncertainties about the allowability of any proposed costs.
Budget Templates
A detailed budget template is available specifically for NIH award (utilizing the salary cap and NIH direct charging elements) and another template is available for all other sponsored projects. Both templates are organized by cost category and calculate fringe benefits, salary as a percent of effort, MTDC, and F&A across all budget years, requiring only that project-specific information be entered into the yellow-highlighted fields. The NIH sheet will also create modular budget figures from the detailed entries.
Budget Justification
In general, explanations should be more detailed for competing than for non-competing applications. Common explanations that are needed:
- Calculations for project salary amount, including percent of effort and total salary base.
- Brief statements of the technical effort provided by personnel and consultants.
- Specification of the fringe benefit rate used.
- Explanation of the travel purpose and specification of the number of persons traveling, airfare, lodging, per diem, etc.
- Basis of expense determination for supplies, analyses and/or equipment (i.e., from past experience, quotes, etc.).
- Explanation of the F&A rate used (type and amount).
- Justification of any restricted items (otherwise unallowable costs), specifying why they are unique to the particular project.
Be careful: Avoid mentioning in the budget justification that additional effort not listed in the budget will be provided or indicating that the funds requested in other budgetary categories are insufficient for the proposed research and will be supplemented from other sources. This is considered a cost-sharing commitment that will have to be tracked if awarded and should only be included if required by the sponsor.
Sample budget justifications can be found under both NIH Resources and NSF Resources in the Grantseeker Resources section of the Research Development webpages
Modular Budgets (NIH proposals)
- Modular budgets require you to subtract estimates of the following items from any direct cost totals before indirect costs are derived:
- each piece of equipment costing over $5,000
- costs for patient care or participant costs (stipends, parking, etc.)
- costs for tuition, scholarships or fellowships
- any costs for each subcontract above $25,000 (combined direct & indirect). The Narrative Budget Justification pages also require documentation of subcontract costs to the nearest $1,000 for direct and indirect and additional personnel information for all subcontracts/consortium/contracts
- Costs of alterations and renovations
- Do not include a typical detailed budget for an initial budget period or budget for the entire proposed period of support or other support pages which will be requested right before the time of award in a "just-in-time" process.
- Do include the Budget Justification page - Modular Research Grant application. Be sure to list all personnel, including consultants and those on subcontracts by name, including percent effort and roles on the project. You do not have to provide salary information. Also include the Additional Narrative Justification if you are requesting a different number of modules ($25,000 increments) in any budget period (e.g., period 1 - $200,000; period 2 - $150,000, etc.).
- Please note that the PI has an even greater responsibility to ensure that their direct and indirect cost projections for their modular grants are accurate and adequate to meet their research project needs over the entire length of the project. NIH has given notice that the total amount of modular grant awards cannot be changed once awarded. Given that the OSP cannot cross-check the PI's modular budgets (unless they want to develop a detailed budget with OSP assistance or review), any errors will have to be managed by the PI.
- Once awarded, PI will have to provide the OSP with their budget broken down into standard Spectrum budget categories, including any cost sharing requirements. All costs charged to a modular grant must still conform to all the standard OMB Uniform Guidance accounting requirements. Note though that modular grants allow for significant re-budgeting across budget categories without NIH notification.
Budget Categories
Faculty academic salary – PSF000
Faculty summer salary – PLS000
Staff salary – PSS000
Graduate assistantships – PLG000
Misc. lump sums – PLM000
Part-time, Temporary salary (incl. retired employees) - PLP000
Fringe benefits – FBB000
Travel – NTR000
Supplies and materials, postage, P-card transactions, registration fees, subscriptions, other operating expenses, human subjects payments, software, publications and printing – NSP000
Consultation and other professional fees – NCON00
Subcontract #1 – SUB001
Subcontract #X – SUBX01
Stipend fellow participant – NST000
Equipment – NEQ000
Salaries and Wages
Proposed salaries should be in accordance with approved salary scales and position grades, and the budget should reflect the actual percentage of effort that is anticipated. In developing multi-year project budgets, remember to factor in salary increases if the sponsor specifically allows salary escalation. The University has no escalation policy so the sponsor guidelines should be observed.
For salary calculations, use the Salary, Effort, Person Month Conversion Chart to assist you in calculating the following:
- Georgia State faculty and staff base salary - Faculty and staff salaries typically are based on a percentage of their total annual effort. Faculty are typically compensated based on a 9-month academic year appointment, although some faculty are compensated based on a 12-month calendar year appointment. Even if a faculty member decides to teach summer school, that does not change their appt. from a 9- to 12-month appointment. Check with your department to determine the correct appointment year for figuring your salary. An appropriate percentage of the academic year or calendar year salary should be specified in the budget. If summer salary is to be requested, see below.
NOTE: According to the Uniform Guidance (§200.430(h)(ii)(2)), "Institutional Base Salary “ is defined as the annual compensation paid by an IHE for an individual's appointment, whether that individual's time is spent on research, instruction, administration, or other activities.” Thus, the Uniform Guidance requires that IBS consist of all institutional salary including that provided for administrative duties (such as for chairs, deans, associate deans, etc.), with the exception of supplemental pay as uniformly defined by the institution, which here are only those administrative appointments which are temporary or acting. All other compensation should be included in the determination of IBS. - Daily/hourly rates - Some proposal budgets may require that faculty or staff time be reported on an hourly, daily or weekly basis. The number of hours worked will depend upon whether the person listed in the budget is on a nine-month or 12-month appointment. The hourly rate is computed as follows:
- Academic Year (nine-month faculty): 9-month salary ÷ 1560 hours = hourly rate
- Calendar Year (12-month employees): 12-month salary ÷ 2080 hours = hourly rate
To calculate the daily rate simply take the appropriate hourly rate and multiply it by 8 hours. To calculate the weekly rate, multiply the hourly rate by 40 hours.
- 9-month faculty summer salary - For summer salary, a maximum of 3 months of summer effort and salary may be requested when this is acceptable to the sponsor (3 summer months of salary is calculated as 33.33% x 9-month base salary for the current fiscal year). This summer salary must be identified as such in the budget.
Salary Caps
- If a 12-month faculty or other employee’s salary is higher than the current salary cap amount, then you would use the cap amount as their base instead of their true base salary (Current NIH salary caps).
- The 12-month salary cap can be used to determine the salary cap for a 9-month employee by taking the current salary cap amount, dividing by 12 (months) and multiplying by 9 (months).
- The budget justification should note that the salary cap is being used.
Example: PI has an annual calendar year salary of $200,000 and requests support for 25% effort on an NIH grant. If the current salary cap is $185,100, the allowable expense is $46,275 (.25*$185,100) not $50,000 (.25*$200,000.)
Fringe Benefits
Faculty extra salary compensation
When a proposal requesting extra compensation has been submitted to OSP, it must include a letter of approval or guidelines from the sponsoring agency specifying that this is allowed. Also, a letter, signed by the person(s) receiving extra compensation, their department chair(s) and their dean, must be attached to the proposal stating that all four of the following conditions of the Board of Regents Policy on Faculty Compensation, (section 8.3.12) for extra compensation will be fulfilled.
- The work is carried out in addition to a full effort load.
- No qualified person is available to carry the additional workload as part of his/her normal duties.
- The work produces sufficient income to be self-supporting.
- The additional duties must not be so heavy as to interfere with the performance of regular duties.
If extra compensation is not included in the original proposal, extra compensation cannot be paid without seeking agency approval, especially in federal and federal flow through projects. The most appropriate way to request extra compensation as an allowable cost on a sponsored project is to specify this cost in the proposal (subject to the criteria above) in the personnel area, but NOT as a consultant cost. This cost includes the associated fringe benefit of 31.5% (current full time employee fringe benefit rate subject to change).
In order for extra compensation to be approved, it must be included in the proposal and the awarded budget or approved by the awarding agency in writing after the receipt of the award and a letter from the dean’s office must ensure that all four conditions of the BOR Policy above are met. These requests are approved only in cases where the above requirements are met. Please note that federal funding agencies and some state agencies do not allow extra compensation during the academic year.
Even if extra compensation has been approved as an allowable cost, certain federal criteria must be followed in that the “consulting” must be across departmental lines or the work involved is at a separate or remote location. In addition, extra compensation may not be paid from state funds nor can a university employee get extra compensation as a consultant on a sponsored project awarded to Georgia State.
Graduate research assistants and graduate fellowships
Stipends
Consultants
Travel
Travel costs include expenses for transportation, lodging, subsistence, and related items incurred by employees who are in travel status on official business related to a sponsored project. Such costs may be charged on an actual basis, or a per diem or mileage basis in lieu of actual costs incurred subject to the maximum amounts specified in the current schedule of allowable travel rates set by the University and within the Georgia State Travel Policy and practices consistently applied to all institutional travel activities. Reimbursement of travel costs associated with sponsored research projects must comply with all provisions stipulated by the sponsoring agency, or with all provisions of the University's travel policy if more restrictive. Funds can be requested for travel to scientific meetings, to conduct fieldwork, to collaborating laboratories and for consultation with the funding agency or with colleagues concerning project research.
- Domestic travel - Domestic travel on most sponsored project accounts is subject to the University's Institutional Travel Policies and Procedures. In some instances, however, the funding agency may put forth more restrictive travel regulations. In those cases, the agency's regulations must be followed. For example, some federal agencies limit reimbursement for meals and lodging to the federal per diem rates. Georgia State uses the federal government CONUS rate for meals and lodging for cities located in the United States. Also, see the State of Georgia travel regulations.
- Foreign travel - Because of federal and certain funding agency regulations, OSP should be contacted as far in advance of foreign trips as possible to ensure that you have fulfilled all of the requirements for foreign travel as a Georgia State employee and in order to be properly reimbursed. Key information about foreign travel and foreign per diem rates can be found on the U.S. State Department website.
Fly America Act: For international air travel, federal requirements state that American carriers be used when a traveler is flying between the U.S. and another country or between other countries to the maximum extent possible. Convenience and/or expense are not considered appropriate reasons for not using U.S. carriers. Foreign travel paid from federal contracts and grants requires advance approval by Grants & Contracts Accounting and often the sponsoring agency.
Information to assist in developing costs for planned domestic or international travel can be found at Georgia State Travel Services and International Travel Tool Tips.
Materials and Operating supplies
Computer equipment (under $5k unit cost) and other kinds of multiple-use materials can be purchased on a grant in this category (not as equipment) but must be justified as essential and allocable to the project.
Equipment
Equipment needs must be itemized and justified in the proposal budget. In addition, the PI must determine that the equipment requested is not already available within the institution. The cost of equipment generally includes needed accessories, installation, and delivery costs (costs for annual service contracts for maintenance and repair should come under miscellaneous costs – see Other Direct Costs). In some cases the sponsor may provide the equipment directly rather than provide acquisition funds or a short-term rental may be preferred. Permanent equipment costing more than $5,000 is not included in the base amount for calculating F&A (indirect) costs for a proposal.
Fabricated Equipment is constructed by combining or assembling modular components and/or materials into one identifiable unit is referred to as fabricated equipment. When completed, each component loses its individual identity and the end product becomes an identifiable single unit. Typically such equipment is made or designed in-house for a specific purpose. In order to be capitalized, the finished product must have a unit cost of $5,000 or more and a life expectancy of more than one year.
Computer Equipment (under $5k unit cost) and other kinds of multiple use materials can be purchased on a federal grant, but would be considered supplies and materials---not equipment---that need to be justified as essential and allocable to the project.
Georgia State has a specific policy regarding the use of university equipment in off-campus locations that should be reviewed before proposing to do so. See Off-Campus Use of Equipment Policy.
Other Direct Costs
- Georgia State Fact Page
- F&A and Fringe Rate Agreement
- F&A Split Agreement Form
- F&A Waiver Request Form
- F&A Waiver Guidance
What are facilities and administrative (F&A) rates?
Facilities and administrative (F&A) costs are costs that are not readily identifiable with individual projects or, put another way, “those that are incurred for common or joint objectives.” In other words, indirect costs cannot be specifically attributed to an individual project. For example, it is difficult to say how much of a PI’s lab space is used for a specific research project when multiple projects are being conducted in the same lab. We know the project benefits from the lab space, but it is impractical to accurately calculate the cost associated with that benefit. Accordingly, F&A costs are estimated for each project using a formula that compares all Institutional project expenditures against all the Institutional facility and administrative costs necessary to support all projects. They include such categories as library operations, utility costs, depreciation of buildings and equipment, operations and maintenance costs, grant and contract administration and accounting, and general administrative expenses for central offices.
Whatever we call them, indirect costs are real. The University is dependent upon the recovery of F&A costs in order to maintain the infrastructure necessary to support sponsored activities. Faculty, staff, and students involved in research and sponsored programs experience the benefits of F&A cost recovery every day when they enter a building, turn on the lights, consult with a research assistant, get help from research administration professionals when they write proposals or in managing grants and contracts, or use the telephone, internet or the libraries just to name a few examples.
Current Rates (FY24)
Project Type | On- Campus | Off-Campus |
---|---|---|
Research | 56% | 26% |
Instruction | 53.5% | 26% |
All Other Activities | 43% | 26% |
Research F&A Rates by Year Through FY2023 |
Dates | F&A Rate |
---|---|---|
Research | 7/1/20 - 6/30/21 | 55.5% |
Research | 7/1/21 - 6/30/22 | 56% |
Research | 7/1/22 - 6/30/23 | 56% |
Research | 7/1/23 - 6/30/24 | 56% |
Instruction and All Other Activities F&A rates will remain the same as current rates through FY2024
Fiscal Year 2023
Project Type | On- Campus | Off-Campus |
---|---|---|
Research | 56% | 26% |
Instruction | 53.5% | 26% |
Public Service | 43% | 26% |
Fiscal Year 2022
Project Type | On- Campus | Off-Campus |
---|---|---|
Research | 56% | 26% |
Instruction | 53.5% | 26% |
Public Service | 43% | 26% |
Fiscal Year 2021
Project Type | On- Campus | Off-Campus |
---|---|---|
Research | 55.5% | 26% |
Instruction | 53.5% | 26% |
Public Service | 43% | 26% |
F&A costs are charged to individual awards as direct costs are incurred. The University does not recover F&A costs from sponsors until direct costs are charged to the award. F&A is typically applied to modified total direct costs (MTDC) of awards. This is referred to as the “F&A Base” and is the same base on which the University calculates and negotiates rates with DCA.
MTDC represents the total direct costs of a sponsored project less the cost of equipment over $5,000, capital expenditures, alterations/renovations, space rental costs, student stipends, tuition, scholarships and fellowships, participant support costs, and the portion of each subaward/subcontract in excess of $25,000 within a competing segment of an award.
Action | Amount |
A researcher buys supplies on award | $100 |
The actual F&A rate on the award | 50.5% |
The university collects the F&A cost associated with that direct cost (supplies) | $50.50 |
The same researcher purchases a piece of equipment for $10,000 | No F&A cost would be collected on that particular direct cost (equipment over $5,000) |
F&A Rates are developed under the requirements of the U.S. Office of Management and Budget Uniform Guidance, Cost Principles for Educational Institutions. The rates are calculated according to the F&A Cost Rate Agreement for Georgia State University and negotiated with our cognizant federal audit agency, the Department of Health and Human Services (DHHS), Division of Cost Allocation (DCA), Mid-Atlantic region. The following rates are negotiated:
- Organized Research (On-Campus)
- Organized Research (Off-Campus)
- Instruction (On-Campus)
- Instruction (Off-Campus)
- Other Sponsored Activity, i.e. Public Service (On-Campus)
- Other Sponsored Activity, i.e. Public Service (Off-Campus)
All F&A costs within the institution are assigned to nine cost pools related to primary functions. Then a portion from each cost pool is attributed to the research enterprise according to guidelines provided in the Uniform Guidance. Totaling the portions of each cost pool allocated to research yields the University's total F&A costs (TFAC) attributable to sponsored research. The TFAC total is then converted into the F&A rate by dividing it by "Modified Total Direct Costs" (MTDC).
MTDC includes the total direct costs of a sponsored project less the cost of equipment over $5,000, capital expenditures, alterations/renovations, space rental costs, student stipends, tuition, scholarships and fellowships, participant support costs, and the portion of each subaward/subcontract in excess of $25,000 within a competing segment of an award.
Facilities and Administrative Costs | = | F&A Rates |
MTDC Costs Base |
Equation used to calculate F&A Rates
F&A costs are defined in OMB Uniform Guidance as costs that are "incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity." F&A costs are sometimes referred to as indirect costs. Examples of F&A costs include:
- Depreciation and interest costs associated with the University’s physical plant
- Operating and maintenance costs such as utility costs, security costs, and custodial costs
- Common administrative functions such as payroll and purchasing
- Sponsored project administration such as that provided by College and department administrators and by OSPA
Because it is impractical to account separately for such costs, F&A costs are normally not charged as direct costs to sponsored projects.
The actual F&A rates for most Federally sponsored project awards are the standard rates referred to in the University’s F&A rate agreement. While it should be customary practice to use the University’s negotiated standard F&A rates on all sponsored projects, there are certain exceptions in which not all sponsors can reimburse the University for F&A costs at the negotiated rates. The following are some exceptions:
- Statutory limitations prevent some Federal sponsors from reimbursing F&A costs at the Federally-negotiated rates.
- Many non-Federal sponsors such as state, local, and private agencies have policies concerning the reimbursement of F&A costs at less than the Federally-negotiated rates.
The F&A rate applied to individual awards is determined by:
- Published sponsor policy or,
- Statutory limitations or,
- The Office of Sponsored Proposals and Awards (OSPA) during the final negotiation of an award, generally a contract, with a given sponsoring agency
Once an F&A rate is set with a sponsor for an individual award, it remains in effect throughout the entire competitive cycle of the award
The following implementation guidance applies to all sponsored awards/proposals with the exception of:
- Awards/proposals in which statutory limitations prevent some Federal sponsors from reimbursing F&A costs at the Federally- negotiated rates
- Awards/proposals from sponsoring agencies (state, local, and private) that have policies concerning the reimbursement of F&A costs at less than the Federally- negotiated rates
- Awards/proposals with an approved F&A Wavier
As sponsored awards/proposals such as the ones described above do not use the Federally-negotiated rates to begin with and therefore, the change in F&A rates does not impact those projects.
New, Renewal and Supplemental proposals
Principal Investigators (PIs) and their staff should begin using the new F&A rates in new, renewal and supplemental (competing continuation) proposals immediately. For competitive segments (i.e., the period of years, project years, approved by the funding agency at the time of the award, usually three to five years) the rates will be updated when the segment renews.
New, Renewal and Supplemental Proposals Submitted but not Yet Awarded
To ensure that direct costs available to PIs are not adversely impacted by this rate change, awards received prior to the new F&A rates announcement and new, renewal or supplemental proposals submitted to the sponsor prior to the new F&A rates announcement will, when necessary, be accepted using the F&A rate contained in the submitted proposal. OSPA will, however, work with agencies to increase F&A costs to the new rates wherever possible. Whichever F&A rate is finally awarded will subsequently be used throughout the competitive segment of that award.
Existing awards and their non-competitive proposals
All existing awards and their associated non-competitive continuation proposals will continue to use the F&A rate in effect at the time of their initial award (or most recent renewal) throughout the remainder of their competitive segment. This is necessary because governmental regulations require fixed rates over the life of a sponsored agreement and define “life” as each new competitive segment.
Example of F&A rates to use for new, renewal, and supplemental proposals vs. non-competitive proposals
To illustrate, new or competitive renewal on-campus research proposals submitted on or after the announcement of the new rates should use the new Research F&A rate(s). However, non-competitive on-campus research continuations will continue to use the old Research F&A rate included in their most recent new or renewal award until the end of their multi-year project period (i.e. competitive segment). If a renewal proposal is then submitted for that project, it should use the new rates. In most cases proposals for additional funding, for example supplemental proposals, on existing projects will also use the new rates.
Important:
announcement of new F&A rates, OSPA staff will temporarily continue to endorse proposals reflecting the old F&A rates;
however, all proposals with agency deadline dates over 2 business days from the time of Georgia State’s announcement of the new F&A
rates must use the new rates and update all budget documentation.
Subcontracts under federal grants and contracts
F&A rates for subcontracts under federal grants and contracts with start dates prior to July 1, 2015 will remain fixed for the life of the prime agreement (i.e., through the competitive segment of the prime award) at the rate specified in the prime award.
Subcontracts with a start date of July 1, 2015 or later should use the most current F&A rate.
However, if a subcontract award with a start date of July 1, 2015 or later is received which has been issued at the old F&A rate, the PI or department administrator will need to coordinate with OSPA on procedures for requesting the new DHHS rates from the subcontracting agency. Should the subcontracting agency deny the request, exceptions may be granted on a case-by-case basis by OSPA to allow use of the expired rates.
Treatment of carry forward of unobligated balances requiring sponsor approval
Sponsors consider carry forward of unobligated balances requiring their approval as new awards. Therefore the F&A rate to be used on these awards are based on the issuance date of the new award/authorization.
Use of old F&A rate
Carry forward awards with issue dates prior to July 1, 2015, the appropriate old F&A rate will be sustained through the completion of the current competitive segment of the award.
Use of old and new F&A rates
Carry forward awards with issue dates on or after July 1, 2015 need to be established to accomplish the proper charging of F&A costs for the carry forward balance.
F&A charges for the carry forward funds will be made at the most current F&A rate whereas, F&A charges to the original awarded funds will be made at the appropriate old F&A rate through the completion of the current competitive segment of the awards.
Use of new F&A rate
Carry forward awards with issue dates on or after July 1, 2015 and where the most recent competitive segment of the original award has a start date on or after July 1, 2015, the most current F&A rate will be used through the completion of the current competitive segment of the award.
Treatment of automatic carry forward of funds
The automatic carry forward of funds, which do not require sponsor approval, into the next budget period within the same competitive segment will continue to use the F&A rate in effect at the time of the initial award (or most recent renewal) throughout the remainder of their competitive segment.
However automatic carry forward of funds, which do not require sponsor approval, that cross over into a new competitive segment would function as a new award and use the appropriate new F&A rate through the completion of the current competitive segment.
F&A proposal process overview
The university's operating costs for a given base fiscal year are extracted from the central financial accounting system. All current fund expenditures with similar characteristics or purposes are aggregated into common cost categories called "cost pools" and classified as either facilities and administrative (F&A) or direct costs/functions. The pooled costs are then used to calculate rates that are incorporated into a proposal submitted to the Division of Cost Allocation (DCA). The proposal is the basis for negotiations that determine the actual F&A rates to be applied to grants and contracts.
F&A federal cognizant agency
The university negotiates F&A rates with its cognizant federal audit agency, the Department of Health and Human Services (DHHS), Division of Cost Allocation (DCA), Mid-Atlantic region.
Policies & regulations governing F&A rates
The policies and regulations governing the establishment of F&A rates at Georgia State University are set forth in Office of Management and Budget (OMB) Uniform Guidance, Cost Principles for Educational Institutions.
F&A space functional use
Space data is one of the most important factors in determining the F&A rate, because facility costs are primarily allocated to University functions, such as instruction and research, according to the functions assigned to University space. It is therefore critical that every department or other unit accurately classify its space according to established functional use definitions.
F&A Waivers
- A cost reduction or waiver is defined as the acceptance of a rate lower than the approved F&A rate.
- Waivers must be approved by the Department Chair/Director, the Dean, and the VP for Research and Economic Development, using the prescribed form.
- Waivers Request Forms should be accompanied by a written justification as to why the waiver is being requested along with a brief description of how the indirect costs will be covered (by the department, college, etc.) in place of the F&A from the sponsor.
Use this form when:
1) The agency requests (limits) the F&A rate be lowered from our federally negotiated rates and this limit does not apply uniformly to all grant recipients of this agency;
2) Requesting the F&A rate be lowered from Georgia State’s federally negotiated rates.
Do not use this form when:
1) Sponsor policy or statutory limitations indicate the reimbursement of F&A costs at less than the federally negotiated rates for all grant recipients of this agency (for example DOE policy stating only an 8% F&A rate be requested on any award);
2) Georgia State federally negotiated rates are being requested.
- All waivers must be documented and approved using this form. F&A cost waivers are granted on a case-by-case basis. The form must be completed and submitted to OSP along with the proposed documents and routing form.
F&A Splits
Use this form to document an agreement between investigators and their administrators to split indirect costs on a proposal or an award across units. It may be completed at the time of proposal submission or at the time of award. Once completed, the completed form should be signed for approval and submitted to OSP. NOTE: Any agreement that allots $1000 or less to any one unit will not be considered.
Georgia State University offers eligible employees various fringe benefits which include, but are not limited to health insurance, life insurance, flexible spending accounts, retirement plans, worker’s compensation, and unemployment. The Fringe Benefits Rates used by Georgia State and charged to sponsors include only the employer portion (Georgia State share) of the costs. These rates do not change employee benefit plans or enrollments. For information regarding employee benefit plans or enrollments visit the Georgia State Employees Benefits webpages.
Georgia State University fringe benefit rates
Employee Type | Fiscal Year 2023 | Fiscal Year 2024 |
Full-Time Employees (Faculty & Staff) | 36.0% | 35.0% |
Part-Time Employees (Faculty & Staff) | 4.0% | 3.9% |
Limited-Term (i.e. Limited-Benefits) Employees (Faculty & Staff) | 20.9% | 21.2% |
Graduate Assistants (GRA/GTA) | 3.4% | 3.6% |
Flat fringe rates
Georgia State University uses flat fringe benefit rates for each of the major employee groups at the campus. These flat fringe rates will be reviewed and approved annually by the Department of Health and Human Services. Fringe benefit expenses are determined by applying the appropriate percentage based on employee category and employee's ADP pay code, to actual salary expense. The flat fringe rate is charged to regular salary as well as salary stipends, extra pay (i.e. overtime) and extra compensation.
The Full-Time Employees (Faculty & Staff) rate includes the following fringe benefits: FICA, Health, Life, Retirement, Workers Compensation, Unemployment Compensation, Tuition Assistance Program, Flex Spending, MARTA/GRTA Subsidy, and Vacation Payout.
The Part-time employees (Faculty & Staff) rate includes the following fringe benefits: FICA, Workers Compensation, Unemployment Compensation, and MARTA/GRTA Subsidy.
The Limited-Term (Limited-benefits) Employees (Faculty & Staff) rate includes the following fringe benefits: FICA, Retirement, Workers Compensation, Unemployment Compensation, MARTA/GRTA Subsidy, and Vacation Payout.
The Graduate assistants rate includes the following fringe benefit: GRA/GTA Health Insurance.
The full-time employees (Faculty & Staff) category includes: 9 month faculty, 12 month faculty, summer faculty, 12 month staff, 10 month staff, 10 month salaried, and 12 month salaried (except working retiree) employees. Additionally, an individual must be appointed to a regular faculty or staff position that has an anticipated duration of greater than six months.
The part-time employees (faculty & staff) category includes: part-time faculty, salaried working retiree, temporary salaried, and temporary staff.
The limited-term (limited-benefits) employees (faculty & staff) category includes: full and part-time employees who work at least 50 percent but less than 75 percent of a full-time work schedule.
The graduate assistants category includes: all graduate students that have an appointment as a Graduate Teaching Assistant, Graduate Research Assistant, or Graduate Laboratory Assistant.
Please note:
Student assistants, Federal Work Study, and Special Work Study students are NOT included in any of the above employee categories therefore, NONE of the fringe rates apply to these employee types.
Georgia State University (Georgia State) uses multiple fringe benefit rates developed under the requirements of Office of Management and Budget Uniform Guidance. Starting July 1, 2011, Georgia State began using three separate flat fringe rates for different categories of employees. To arrive at these employee categories, a review was made of the fringe benefit eligibility for each class of Georgia State employees. Employees are grouped into three categories of fringe benefit eligibility, which are Full-Time Employees (both Faculty and Staff), Part-Time Employees (both Faculty and Staff), and Graduate Assistants (GRA/GTA).
A fringe benefit rate for each employee category is calculated by the development of a pool of fringe benefits costs (the numerator) and of a salary and wage base (denominator). The pool consists of costs for the benefits provided to a particular category of employees. When the pool is divided by the base applicable to that category of employees, a rate results; this rate represents the percentage that must be added to employees’ salary and wage dollars.
The fringe benefit rate for each employee group will be reviewed annually to ensure an accurate allocation. Any over or under recovery of actual fringe benefit costs will be adjusted in the next rate calculation.
Graduate students on academic appointment receive a waiver of some portion of their tuition costs. These costs are excluded from the fringe benefit rate calculation.
Overall, this methodology for calculating and charging fringe benefits is considered a best practice at leading research institutions. Several large research universities use this practice including, Georgia Institute of Technology, Emory University, University of Florida, Arizona State University, Auburn University, Vanderbilt University, and Clemson University, to name a few.
This fringe methodology facilitates planning, budgeting, and other tasks in the ongoing operations of the campus. It simplifies and improves the preparation, administration, and monitoring of budgets and accounting for fringe benefit expenditures. It provides for consistent accumulation and allocation of fringe benefits expenses to all functional activities as required by Cost Accounting Standards. Also, it allows the university the opportunity to recover fringe benefit costs from all funding sources.
Georgia State may have new fringe benefits rates each fiscal year or it may not. Fringe benefit rates for each employee group will be reviewed annually to ensure an accurate allocation. Any over or under recovery of actual fringe benefit costs will be adjusted in the next rate calculation.
Cost sharing is a contractual obligation committing the University to share in the costs of a sponsored project.
Cost sharing represents that portion of the total project costs not borne by the Sponsor. Cost sharing is typically in the form of an actual cash expenditure of funds and not “in-kind” contributions to a project.
Cost matching occurs when the sponsor requires the University to match grant funds in some proportion with funds from another party, either from the University or another sponsor (with both sponsors’ approval). Matching requirements may be in the form of actual cash expenditure of funds or may be an “in-kind” match, which is the value of non-cash contributions to the project.
In addition to the information below, please refer to the Georgia State Cost Sharing Policy and Procedures document for further details about identifying and calculating cost sharing for proposals.
Types of cost sharing
Mandatory cost sharing is required by the sponsor as a condition of obtaining an award. The cost-sharing commitment must be included in the proposal to be considered by the sponsor.
Voluntary cost sharing
Voluntary cost sharing is not required by the sponsor as a condition of obtaining an award. It must be included in the proposal, but the sponsor does not require cost sharing as a condition of the award. Voluntary cost sharing is discouraged by Georgia State. When an award is received in which there was a commitment by Georgia State in the proposal to share in project costs, (voluntary or mandatory cost sharing or, matching) the activity becomes a binding commitment that the University must provide as part of the performance of the sponsored agreement. This commitment must be tracked in the accounting system as cost sharing.
Voluntary uncommitted cost-sharing
Voluntary uncommitted cost sharing is donated effort or other direct costs above that agreed to as part of the award. Because it was not included in the proposal and constitutes "additional" time or materials, it is not considered a binding agreement and shall not be accounted for as cost sharing.
Including cost sharing on a sponsored proposal
A separate cost-sharing budget and budget narrative must be included with a proposal. This commitment must be indicated on the Proposal Routing Form. By signing the Proposal Routing Form, the department chair, Dean or designee approves the cost-sharing commitment.
Once a project with cost sharing is awarded, a separately budgeted cost share/companion account must be established. Cost-shared expenses will be appropriately charged, tracked, and accounted for in compliance with University and sponsor requirements and will need to be certified in the same manner as all sponsored project spending.
Cost sharing commitment
Implicit in the University’s commitment to cost share is the PI’s agreement to ensure that:
- voluntary cost sharing is permitted by the particular sponsor and project for which it is being proposed;
- funds are available for cost-shared direct costs;
- once awarded, cost-shared expenses will be appropriately charged, tracked, and accounted for in compliance with University and sponsor requirements;
- PI will certify these expenditures in the same manner as all sponsored project spending.
Note: The tracking, reporting, and certifying of cost sharing are subject to audit.
How to establish and monitor cost sharing on a sponsored award
The PI should monitor the cost-share account by reviewing all personnel (ePAFs) or non-personnel charges directly to the cost-share/companion account associated with the sponsored project; conducting monthly expenditure reviews; and certifying cost-shared effort via the university’s effort reporting system (MAXIMUS).
Reporting cost sharing on a sponsored award
When a project requires cost share, the following actions will be necessary:
- OSP financial officer will contact the department administrator, noting the amount of the cost share funds needed and providing the SP speedtype for the project.
- Department administrator then contacts their representative in the central budget office, requesting a GC account linked to the SP account (will have the same number but prefaced with GC rather than SP).
- Once the GC account is established, the department will transfer into it non-sponsored funds sufficient to meet the cost share obligation and inform OSP of the actions.
- OSP will then set up the cost share budget in Spectrum.
What can be cost shared
Direct costs
Faculty, Student, or Staff Effort
It may be appropriate to contribute faculty, student, or staff effort to the performance of a sponsored agreement. The commitment to provide such support binds the University to contribute the effort and record the associated expenditures including fringe benefits in a separate cost sharing account. Any effort cost shared must be documented within the Personnel Effort Reporting system. On the Personnel Effort Report forms, individuals must certify the level of cost shared effort contributed to the associated project(s).
Equipment
Equipment cannot be offered as cost sharing unless the receipt of the award is contingent upon such cost-sharing. Equipment owned by Georgia State or the government can be noted as "available for the performance of the sponsored agreement at no direct cost to the project.
Proposals that include the acquisition of special-purpose equipment as a direct cost may include an offer of University funds to pay for all or part of the cost of such equipment. These proposals may be for equipment or instrumentation grants, where the purpose of the grant is to buy equipment and we are required to share the cost with the sponsor, or research-oriented grants or contracts where the purchase of equipment required for the research is an allowable expense included in the proposal and award. Purchase and acquisition must occur during the period of performance. The portion of the purchase price paid by the University must be charged directly to a cost sharing account in support of the award.
Other direct costs
Allowable direct costs other than salaries, fringe benefits, or equipment may be committed by the PI as cost sharing on the proposal budget. The following are examples of other direct costs that may be cost shared:
- Travel expenses
- Items that do not meet the capitalization threshold
- Laboratory supplies
- University contribution to graduate student tuition
Facilities and administrative costs (Indirect costs)
Facilities and Administrative (F&A) costs are real costs of conducting instruction and research. These F&A costs do not disappear simply because a sponsor refuses to pay for them; the University must fund any F&A costs that have not been reimbursed. When direct costs are cost shared, the F&A costs associated with the direct costs are automatically cost shared. Principal Investigators may take advantage of the automatic cost sharing of these costs, and include them on the proposal budget under cost sharing. Unrecovered F&A costs may be included as part of the cost sharing or matching ONLY with the prior approval of the awarding agency.
What cannot be cost shared
- Unallowable costs as defined in the Uniform Guidance, §200.400 et seq
- Costs designated as unallowable for a particular sponsored project
- Salary dollars above a regulatory cap, e.g., NIH
- University facilities such as laboratory space (Principal Investigators should take care in preparing proposals for sponsored agreements not to commit the use of facilities as cost sharing, but rather to characterize the facilities as "available for the performance of the sponsored agreement at no direct cost to the project")
- University utilities
- Depreciation on government-funded equipment
- Overdrafts may not be considered cost sharing for purposes of fulfilling a cost sharing commitment because overdrafts are considered unallowable under the Uniform Guidance
Using in-kind or matching
Source of funds for cost sharing
Reduction in cost sharing
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Administrator Resources
For general questions, comments, or suggestions, please contact:
Comfort Brownell, Assistant Vice President for Research, OSP
(404) 413-3550
[email protected]
Not sure who to contact? Email:
[email protected]
Tony Burnett, Research Financial Specialist
[email protected] 404-413-3564
Casey Brinsfield, Sponsored Programs Specialist
[email protected] 404-413-3671
Ryan Eastwood, Costs Analyst
[email protected], 404-413-3999
Cynthia Houston, Administrative Assistant
[email protected] 404-413-3502
PRE-AWARD
Katie Pope, Director
[email protected], 404-413-3543
Tulani Murphy, Associate Director
[email protected], 404-413-3571
Timothy Gehret, Associate Director
[email protected], 404-413-3501
Alicia Chapman, Sponsored Projects Officer
[email protected]
Lawrence Mkondya, Sponsored Programs Officer, Senior
[email protected], 404-413-3509
Nikcole Moore, Sponsored Programs Officer
[email protected], 404-413-3633
Kenya Parmes, Sponsored Programs Officer
[email protected], 404-413-3575
Charles Robinson, Sponsored Programs Officer, Senior
[email protected], 404-413-3527
POST-AWARD
VACANT, Director
404-413-3604
Rita Alexander, Associate Director
[email protected], 404-413-3523
VACANT, Research Financial Officer, Senior
404-413-3521
Curtis Bonner, Research Financial Officer, Senior
[email protected], 404-413-3534
Melinda Dixon, Research Financial Officer
[email protected], 404-413-3526
Yolanda Jenkins, Research Financial Officer
[email protected], 404-413-3533
Jocelyn Peterson, Research Financial Officer, Senior
[email protected], 404-413-3520
Kendria Swift, Research Financial Specialist, Senior
[email protected], 404-413-3519
VACANT, Research Financial Officer
404-413-6675
Jordan Wilks, Research Financial Officer, Senior
[email protected], 404-413-3634
Jennifer Wagnac, Research Financial Officer
[email protected]
College of Arts and Sciences
Not sure who to contact? [email protected]
VACANT, Director of Research Administration Services
404-413-5486
Pre-Award for all departments:
- Erika Clark, Assistant Director
[email protected], 404-413-5258 - Pamela Stitt, GCO II
[email protected], 404-413-6214 - VACANT, GCO II
- VACANT, GCO II
Post-Award: TEAM A
- Stacey Harrell, Assistant Director (Communication, Physics & Astronomy, Computer Science,Anthropology, Applied Linguistics/ESL, English, Sociology, Philosophy, Political Science, Religious Studies, Sociology, Global Studies Inst.)
[email protected], 404-413-5608 - Anita Rittendale, GCO II
[email protected], 404-413-5550 - Wanda Page, GCO II (Geosciences, Math & Stats, CHARA)
[email protected], 404-413-5021 - Raquel Lowe, GCO II (African American Studies, Middle East Inst, CMII, History, Modern & Classical Languages, Regents Center for Learning Disorders, Women’s Institute)
[email protected], 404-413-6624
Post-Award: TEAM B
- VACANT, Assistant Director (Neuroscience, Gerontology)
[email protected], 404-413-5472 - Kristesha Harris, GCO II (Biology, Language Research Center)
[email protected], 404-413-6243 - Melinda Dixon, GCO II (Chemistry)
[email protected], 404-413-5072 - FreSandra Blackburn, GCO II (Psychology)
[email protected], 404-413-6412
Administrative (All departments)
- Margie Pye, GCO I
[email protected] - Rannisha Tanksley, GCO I
[email protected]
Perimeter College
- Glenn Pfeifer, Res. Development Specialist
[email protected], 678-891-2528 - Mary Elizabeth Boucebci, GCO II (Pre-Award)
[email protected], 678-891-2526 - Len Conner, GCO II (Post-Award)
[email protected], 678-891-2529 - Felicia Clayton, Business Manager
[email protected], 678-891-2377
School of Public Health
- Not sure who to contact? [email protected]
- Selena McBride, Director, Office of Research & Sponsored Projects
[email protected], 404-413-1348
Pre-Award:
- Monica Hollman, GCO III, Health Policy and Behavioral Sciences and Population Health Sciences
[email protected], 404-413-9313
Post-Award:
- Melissa Duncan, GCO III, Health Policy and Behavioral Sciences
[email protected], 404-413-2348 - Traci Streeter-Sherrell, GCO II, Population Health Sciences
[email protected], 404-413-1797
Mark Chaffin Center for Healthy Development:
- Juarndai Lei Gagnon, Director of Grants, Contracts & Finance
[email protected], 404-413-1343 - Katy Spinks, Project Coordinator, Pre-Award for all departments except Center for Leadership in Disability (CLD)
[email protected] 404-413-1493 - Benetta Behnzukeh, GCO III, Pre- and Post-Award for Center for Leadership in Disability (CLD)
[email protected] 404-413-1286 - Molly Chung, GCO III, Pre- and Post-Award for Center for Leadership in Disability (CLD)
[email protected] 404-413-1425
University-Level Research Centers
- Kay Gilstrap, Director
[email protected], 404-413-6638 - LaToya Brown, GCO III
[email protected] - VACANT, GCO III
404-413-3608 - Dara Jones, GCO III
[email protected], 404-413-3577 - Jo-Ann Lawrence, GCO III
[email protected], 404-413-6416 - Milan Berhane, Business Manager II
[email protected], 404-413-3522 - Izaura Garrison, GCO III
Center for Behavioral Neuroscience, Pre-Award
[email protected], 404-413-6631
Andrew Young School of Public Studies
- Dean's Office
Denise Jenkins, College Financial Officer, [email protected], 404-413-0006
Kemoy Briscoe-Morris, [email protected] - Criminal Justice & Criminology
Alex Domaleski, [email protected] - Cybersecurity
Alex Domaleski, [email protected] - Economics
Cara Dominick, [email protected] - Experimental Economics
Cara Dominick, [email protected]
S.J. Henderson, [email protected] - Georgia Policy Labs
Tyler Rogers ( Pre-Award), [email protected]
Bailey Watts (Post-Award), [email protected] - Health Policy Center
Alex Domaleski, [email protected]
Ashley Jones (Pre-Award), [email protected]
Annette Pope (Pre-Award), [email protected], 404-413-0304
Cindy Clark (Post-Award), [email protected], 404-413-0303
Lannda Oden (Post-Award), [email protected], 404-413-0329
U'Kisha Prince (Post-Award), [email protected] - International Center for Public Policy
Paul Benson, [email protected], 404-413-0235 - Public Finance Cluster
Gautam Bose, [email protected] - Public Mgmt & Policy
Elsa Gebremedhin, [email protected], 404-413-0115 - Social Work
Cara Dominick, [email protected]
Cheryl King, [email protected], 404-413-1051
Pamela Sharpe, [email protected], 404-413-1172 - Urban Studies Institute
Kemoy Briscoe-Morris, [email protected]
Byrdine F. Lewis College of Nursing & Health Professions
- Lynn Rhodes, GCO III (Pre- and Post-Award)
[email protected], 404-413-1086 - Kevette Woolfalk, Business Manager II (Pre- and Post-Award for Project Healthy Grandparents)
[email protected], 404-413-1202
College of the Arts
- VACANT, Film Media, Theater
- Thomas McConnell, School of Music
[email protected] - Candiss Addison, Art & Design
[email protected]
College of Education and Human Development
- Jaiwan Harris, Director, Office of Research & Sponsored Programs
[email protected], 404-413-0265
Pre-Award:
- Stacy Ringo, GCO II (Adult Res. Literacy Ctr, After School Allstars, Learning Sciences, Child Dev Ctr, K&H, Urban Child Studies Ctr)
[email protected], 404-413-8452 - Mi’Yata Johnson-Foreman, Res. Associate II (Crim Ctr, Ctr Eval Res Services, CPS, EPS, Deans' office)
[email protected], 404-413-8211 - Jacqueline Ferrell, GCO II (ECE, CSD, MSE, Dean's office)
[email protected], 404-413-8296
Post-Award:
- Leigh Floyd, GCO II (Adult Res. Literacy Ctr, Learning Sciences)
[email protected] - Shaila Philpot, GCO II (After School Allstars, Ctr Eval Res Services, Child Dev Ctr, CSD, MSE, Urban Child Studies Ctr)
[email protected], 404-413-8096 - Letitia Williams, GCO II (Dean's office, Crim Ctr, EPS, K&H, MSE)
[email protected], 404-413-8092 - Autumn Eberhart, Fiscal Grants Specialist (Counseling and Psychological Services)
[email protected] - Toya Hampton, Fiscal Grants Specialist (Counseling and Psychological Services)
[email protected] - Jamaal Madison, GCO I (ECE)
[email protected], 404-413-0141
College of Law
- Mignon Jackson, College Finance Officer (Pre- and Post-Award)
[email protected], 404-413-9096
Robinson College of Business
- Laura Villo, Associate Director, Sponsored Research Development (Pre- and Post-Award)
404-413-7353 - Tameka Hudson, Business Manager, Institute for Insight
[email protected], 404-413-7849
Institute for BioMedical Sciences
- David Freydkin, GCO III (Pre- and Post-Award)
[email protected] - Cynthia Willingham, GCO III (Pre- and Post-Award)
[email protected] - Nancy Feng, GCO III (Pre-Award)
[email protected]