Sponsored Project Administration - SPA
- Graduate Student Support
- Post Doctoral Associates and Post Doctoral Fellows (Trainees)
- Independent Contactors (Consultants)
- Fringe Benefits
- Sponsored Activities and Computer Usage
- Animal Care Costs
- Travel Costs
- Subawards/Subcontracts (coming soon)
- Indirect Costs
- Cost Sharing and Matching
- Genomic Array Costs
- MRI Center for Biomedical Imaging
All personnel actions associated with grants and contracts are governed by standard University personnel policies and the terms of the agreement between the University of Vermont and United Academics (AAUP/AFT). Position classifications and salary levels included in grant application budgets should be determined in a manner consistent with such policies. Salary levels and job classifications included in grant application budgets are best estimates only and do not constitute advance approval.
Estimating Personnel Costs:
Academic/Calendar Year Salary: When University faculty or staff members are identified as sponsored project personnel, the salary figures included in the project should be estimated to reflect current salary and term of appointment, estimated annual increases, any anticipated equity adjustments or classification changes and the percentage of effort that will be devoted to the project.
Summer Salary: Summer salary included in proposal budgets may not exceed the University's maximum allowable summer compensation. For a faculty member with a 9-month academic year appointment, summer salary may not exceed 3 months of the previous academic year salary, and for a faculty member with a 10-month appointment, 2 months.
Unassigned Faculty Positions: Salary for unassigned faculty positions included in a sponsored project budget must be estimated by the principal investigator in consultation with his or her department chairperson. The salary range for similar positions at the University and in the field or discipline can offer some guidance.
Unassigned Staff Positions: The University has established salary ranges for all University classified staff positions. When including salary for unassigned positions in a proposal budget, these ranges and anticipated level of experience should be considered. The UVM Human Resources Office can advise as to the appropriate range for new positions.
When project assistance is of a temporary or part-time nature, it may
be more appropriate to estimate compensation as an hourly wage. Hourly
wage equivalents for classified positions obtained from the Salary
Administration Office may be useful in estimating wages. In all cases,
federal and state minimum wage requirements apply.
2. Graduate Student Support on Research Grants - updated March 26, 2015
When a grant includes work to be done by a graduate assistant (research assistant) the following should be included in the budget. Please note, some sponsors and RFPs may not allow tuition or other expenses and/or place a limit on what can be charged. In those cases, those rules override what has been provided below.
Graduate Assistants (GAs) and Graduate Research Assistants (GRAs) are paid salaries for their work supported by the grant. These are internally called Stipends and should be budgeted as salaries wherever there are graduate students involved. The FY16 minimum stipend levels are follows:
- Doctoral level: $24,000 for 12 months for .5 FTE, prorated to $18,000 for 9 months for .25 FTE or $9,000 per semester (4.5 months)
- Master level: $21,000 for 12 months for .5 FTE, prorated to $15,750 for 9 months or $7,875 per semester (4.5 months)
All GRAs, GTAs, GAs receive health insurance benefits as follows
- Students are eligible to receive funding for 75% of the single person UVM student health insurance premium, should they elect the coverage.
- No benefit accrues if they do not elect the UVM student insurance.
- The health insurance premium is resourced through a benefit rate on their stipend (currently 7.1%). This benefit rate is charged to the same budget (general fund, grant or gift, etc.) that pays the stipend.
So the fringe benefit should also be included in the budget when the graduate student salary is budgeted
- Where the RFP and the sponsor regulations allow for tuition, tuition should be budgeted as laid out below
- For full time (.5 FTE) GAs, GRAs, GTAs – 10 credits per year per student at the in-state rate
- For half time (.5 FTE) GAs, GRAs, GTAs – 5 credits per year per student at the in-state rate
- Visit the Graduate Student Tuition and Fees Per Semester web site for the in-state rate
Frequently Asked Questions - FAQs
Q1. Are these rules applicable for fellowship or training grants?
No. The rules for Fellowship grants are completely different. Fellows and Trainees are basically considered employees of the sponsoring agencies. So we will not charge any fringe benefit for them. And again, the rules for charging tuition and fees are completely different depending on the sponsor and the type of grant. Please contact your SPA Research Administrator to get answers to specific situations.
Q2. For GAs/GTAs/GRAs working on a grant, who covers the tuition that are not covered by the grant?
The scholarship of GA/GTA/GRA is as follows - 0.50 FTE (20 hours per week) will receive 9 credits each semester as scholarship (for a total of 18 credits per AY);
0.25 FTE (10 hours per week) will receive 6 credits each semester as scholarship (for a total of 12 credits per academic year)
Any student who has a split 0.50 FTE appointment (for example - 0.25 GTA and 0.25 GRA) will only receive a maximum of 18 credits in any given academic year
Students who have 12 month stipends are eligible to receive 5 credits summer tuition scholarship. Students must be supported as a GTA, GRA or GA for the entire summer term at 0.50 FTE to be eligible for the summer tuition scholarship
FY15 all of these scholarships are paid out of Grad College general fund budget.
Beginning FY16, any of the scholarships not supported by the grant will be paid by the responsibility center. The Graduate College will make the transaction on the student account in Banner and FAB will track the funding flow. Please contact the Graduate College for questions in this front.
Q3. What is the inflation percentage used in budget?
SPA will use the standard 3% rate for inflation for Tuition and Salaries (wherever allowable) in the out years.
Q4. What if a graduate student included in the proposal drops out? Or is no longer part of the research?
Barring any restrictions in award documents/RFPs, any money not used for tuition or stipends can be re-budgeted into other categories. You/your business unit administrator would work with the SPA financial analyst to make that happen.
Q5. How do we ensure that the tuition gets charged to the grant?
Student Financial Services (SFS) needs to be informed about where the student is to be paid from. A form in SFS website is available currently where in you can indicate the chartstring. Click here for the Student Payment/Scholarship Request form. You will be prompted for your UVM Net ID.
For charges beginning FY16, this form is being revamped and is designed to flow through SPA and the Graduate College.
Visit the Graduate College IBB and Graduate Student Funding (pdf) document for additional information information.
3. Post-Doctoral Associates and Post-Doctoral Fellows (Trainees)
There are two types of post-doctoral appointments at the
University: post-doctoral associates and post-doctoral fellows or
trainees. Post-doctoral associates work on research grants in an
employer-employee relationship with the University, carrying out work
under the direction of a principal investigator and receiving salary
for that work. As salaried employees, post-doctoral associates
are eligible for the University fringe benefits available to salaried
employees. Post-doctoral fellows or trainees undergo training as
described in a fellowship or training grant application and agreement
and receive stipends rather than salaries. The University
provides health insurance only (single or family coverage as
appropriate) to fellows and trainees.
The most critical factor for distinguishing between a post-doctoral associate and a post-doctoral fellow or trainee is the principal purpose of the grant under which the post-doctoral researcher works. If a grant's purpose is primarily to accomplish specific research aims, the individual is considered a post-doctoral associate. If the primary purpose of the grant is the training or development of the postdoctoral researcher, he or she is considered a fellow. There are, of course, aspects of training and mentoring in research grants, just as there are aspects of direct research engagement in training grants. (updated 04-26-13)
4. Independent Contractors (Consultants)
To assure compliance with IRS regulations, before an individual may be paid as an independent contractor, employing departments must document how the individual's independent contractor status has been determined and this determination must be reviewed and approved by the Controller's Office.
An independent contractor is an individual over whom the employer has the right to control or direct only the result of the work and not the means and methods of accomplishing the results. This distinguishes a contractor from an employee who performs services that are subject to the will and control of an employer -- both what must be done and how it must be done.
The Controller's Office has developed guidelines and forms to help with this determination. These may be obtained from the Controller's Office or by calling (802) 656-2903.
5. Fringe Benefits
The costs associated with providing benefits to University employees identified as sponsored-project staff are charged to sponsored projects as a specified percentage of salary and wages.
Estimating Fringe Benefit Costs:
Fringe Benefits include such items as FICA, Worker's Compensation, Unemployment Compensation, insurance, pensions, tuition remission and employee assistance programs. The budgeted costs for these items are used to set fringe benefit rates. These percentages are adjusted annually to reflect actual costs. Rates vary for different personnel classifications (part-time, temporary and full-time) and for undergraduate and graduate students and are summarized on the University of Vermont Fact Sheet. Consult with your SPA Administrator for the most appropriate rate if any questions arise.
6. Sponsored Activities and Computer Usage
Any use of the University's central computing systems by departments, individuals or projects funded by research grants, development contracts, commercial enterprises or income/expense budgets, must be charged against that funding source.
Estimating Computer Usage Costs:
The Financial Manager of Computing and Information Technology (CIT) will aid in the calculation of computing resource needs and costs and may be reached at (802) 656-2011.
7. Animal Care Costs
The Office of Animal Care Management charges for animal care on a per diem basis and develops a rate for different species annually. Current rates and projections may be obtained from Research Protections Administrative staff at 802-656-5040 or from the Office of Animal Care Management, 802-656-0459.
8. Travel Costs
The University Travel Policy allows for the reimbursement of travel costs directly related to University business. The University does not reimburse travel costs on a per diem basis, but rather reimburses actual costs that are considered reasonable and customary. If any day's meal charges exceed the University's maximum, the reimbursement request must be signed by the traveler's Dean or Director. Personal use of automobiles is permitted and reimbursed on a mileage basis. Please refer to the University of Vermont Fact Sheet for the current mileage rate.
An item of equipment is defined as that which has a useful life of more than one year and an acquisition cost of $5,000 or more.
11. Indirect Costs
It is the policy of the University of Vermont to request reimbursement for all indirect costs that sponsor policy permits. The University does accept awards from sponsors that do not pay indirect costs. Contact your Research Administrator in SPA to determine the appropriate indirect cost rate for specific projects.
How Indirect Costs are Determined:
Indirect costs (sometimes called overhead costs or facilities and administration costs) commonly are expressed in relation to direct costs as a percentage or rate. Concerning indirect cost rates, the DHHS Cost Principles for Educational Institutions states the following:
Indirect costs are those 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. At educational institutions such costs normally are classified under the following indirect categories: depreciation and use allowances, operation and maintenance expenses, general administration and general expenses, sponsored projects administration expenses, library expenses, and departmental administration expenses . The indirect costs shall be distributed to applicable sponsored agreements on the basis of modified total direct costs (MTDC). This base consists of salaries and wages, fringe benefits, materials and supplies, services, travel, and sub-grants and sub-contracts up to $25,000 each.
Different indirect cost rates are set for research, instruction and public service activities and for projects conducted on and off campus. These rates are renegotiated periodically with the federal government and the most recent rates are indicated at this link to the University of Vermont Fact Sheet. Contact your SPA Administrator to determine the most appropriate rate.
12. Cost-Sharing and Matching
Cost-sharing and matching requirements and sources of such contributions must be identified before an application is submitted to a sponsor for funding. In all cases, the appropriate chairperson, dean or University official must approve these contributions.
Explanation of Terms:
Both cost-sharing and matching refer to a financial commitment on the part of the University. Cost-sharing refers to the reallocation of already-targeted resources from department, college or University budgets to support part of the costs of a sponsored project. Sponsors usually indicate what kinds of contributions are eligible for cost-sharing.
Cost-sharing may be mandatory or voluntary. Mandatory cost-sharing is that which is required by the sponsor to be eligible for funding. Voluntary cost-sharing is not required and all voluntary cost-sharing must come from department resources or budgets.
Matching occurs when the University allocates new funds beyond those committed by the sponsor to support a sponsored project. Matching support may be provided at a particular ratio to that which the sponsor provides. This ratio is usually specified as a requirement by the sponsor. Equipment grants typically require a matching contribution by the sponsor.
13. Genomic Arrays Costs
- Budgeting for Genomic Arrays for NIH Grants, Cooperative Agreements and Contracts
- Notice Number: NOT-OD-10-097
- Key Dates
- Release Date: May 13, 2010
- Issued by National Institutes of Health
This notice addresses the application of cost principles and reimbursement policy for high-throughput biomedical research under grant and contracts which require the purchase of the supply identified as Genomic Arrays (GA). This notice provides guidance on the transformation from customary costing principles and procedures for the treatment of this specific supply (GA) through the application of the Facilities and Administration (F & A) rate, also known as the Indirect Cost Rate. For purposes of this policy Notice the term F & A rate will be used.
The budgeting and reimbursement approval of these costs require careful consideration to ensure that these substantial investments are both scientifically and fiscally justified. The application of F & A costs when budgeting and for reimbursement purposes will be limited for GA as a high-throughput commodity and service.
14. MRI Center for Biomedical Imaging
Additional guidance is found on SPA's UVM Core Research Facilities web site page. Please contact the MRI Center for Biomedical Imaging to discuss your research and to establish a billing plan where needed.
Last modified March 26 2015 03:20 PM