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OSP Budget Review

OSP Budget Review. Deb Birgen Grant & Contract Administrator Office of Sponsored Programs University of Washington. Introduction . UW is a public institution OSP – Central office 7710 Proposals 5176 Awards $996 Million 10-12 Administrators. Agenda.

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OSP Budget Review

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  1. OSP Budget Review Deb Birgen Grant & Contract Administrator Office of Sponsored Programs University of Washington University of Washington

  2. Introduction UW is a public institution OSP – Central office 7710 Proposals 5176 Awards $996 Million 10-12 Administrators

  3. Agenda • Why institutions review proposal budgets • General overview of budget reviews • What departments should watch out for

  4. Why Do Institutions Review? • Protect the institutional community • Audits • Unallowable costs • Under-funding of projects • Avoid excessive cost-sharing A-21 Audit RFP UW Feds A-110

  5. Types of Budget Reviews • Detailed vs. Spot Check • Time and Volume • Proposal Preparer • Proposal Type • Detailed – line by line check of each cost item calculation for each year • Spot Check – check of select items that are prone to errors

  6. Criteria of Budget Reviews • Federal Requirements • Allowable cost per A-21 • Specific requirement of A-110 • Sponsor guidelines • RFP specific requirement • Institutional Policies • Personnel and benefit rates • Cost sharing • Equipment threshold

  7. General Review Items • Do the numbers add up? • Calculation errors often happen • Does the overall picture make sense • Labor intensive • Large supply budget • Human Subject or Animals

  8. General Review Items • Are the numbers consistent • Face page, budget pages, justification, checklist page

  9. Specific Review Items • Salaries & Benefits • Is the correct base used • Is the salary over the cap • Are the calculations correct

  10. Specific Review Items • Equipment • Rent & Utilities for Off Campus • Subcontractors/Consultants • Supplies

  11. Specific Review Items • Unallowable Costs • Administrative Costs • Admin personnel

  12. Specific Review Items • Unallowable Costs • Administrative Costs • General office supplies

  13. Specific Review Items • Unallowable Costs • Food or Entertainment • IRB fees for federal proposals • Items not project specific • RFP specific exclusions or limitations

  14. Budget Justification • Personnel • Role on project • Consistent w/ budget? • Effort commitment • Same as budget • Any hidden cost sharing

  15. Budget Justification • Personnel • Job duties • Admin personnel • Consultants • Are they really Institutional faculty • Do they provide a service

  16. Budget Justification • Costs not captured or inconsistent w/budget • Equipment • Subcontractors/Consultants • Supplies

  17. Checklist Page • Simple but error prone • Take the time to double check this for typos and errors • Type of application • Agreement date • Base • Rate • Calculations

  18. The Whole Picture • Is the budget picture consistent? Do they fit together? • Are the cost allowable and reasonable? • Is the justification sufficient to explain any questions or unusual circumstances? • Does it pass the Newspaper test?

  19. Where to Get More Information • Your Department Research Administrator • Your Office of Sponsored Programs • Government publication • OMB A-21 • RFP/Program Announcements • Sponsor Websites

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