Thomas Burns Associate Director, Office of Research Administration Alex Galea Assistant Director, Office of Research Administration

1. Budget Seminar
Thomas Burns
Associate Director, Office of Research Administration
Alex Galea
Assistant Director, Office of Research Administration

2. Presentation overview
• Budget categories
• Difference between Modular and
Research & Related Budgets (NIH)
• Modified Total Direct Costs (MTDC)
• Unallowable costs
• Budget Justification
• Post-Award

3. Budget Categories
• Personnel (Salary and Fringe Benefits)
• Consultants
• Equipment
• Supplies
• Travel (Domestic or Foreign)
• Other
• Patient Care (Inpatient/Outpatient)
• Consortium (Subcontract)
• Facilities and Administrative (Indirects/Overhead)
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4. Facilities and Administrative Rates
• Organized Research
– On Campus: 62%
– Off Campus: 26%
• Other Sponsored Activity
– On Campus: 36%
– Off Campus: 21%
• Instruction
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5. NIH Budgets for Research Grants
• Research and Related (R&R) Budget
– Used for research grant applications
requesting more than $250,000 direct
costs per year
• Modular Budget
– Used for research grant applications
requesting less than $250,000 direct costs
per year
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6. Modified Total Direct Costs (MTDC)
• Direct costs less certain excluded items,
detailed by negotiation agreement or by
sponsor policy
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7. Exclusions to F&A Base
• Equipment
• Capital Expenditures
• Patient Care
• Tuition Remission
• Rental Costs
• Scholarships and Fellowships
• Subcontracts in excess of $25,000
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8. Common Unallowable Costs
• Alcohol
• Entertainment Costs
• General Office Supplies
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9. Budget Justification
• Provide the additional information requested in each
budget category
• Personnel
– Describe role of personnel on the project
– List effort of personnel in calendar months
• Travel
– Include purpose, destination, dates of travel (if
known), and number of individuals for each trip
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10. Budget Justification
• Materials and Supplies
– Indicate general categories such as glassware,
chemicals, animals costs, including an amount for
each category
– Categories less than $1000 are not required to be
itemized
• Consultants
– Provide the names and organizational affiiliations
of all consultants
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11. Post-Award
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SECTION I - AWARD DATA - 1 R01 HL123456-01
AWARD CALCULATION (U.S. Dollars):
Salaries and Wages $113,389
Fringe Benefits $32,883
Personnel Costs $146,272
Equipment $6,000
Supplies $34,000
Travel Costs $3,000
Other Costs $13,500
Consortium/Contractual Cost $112,459
Federal Direct Costs $315,231
Federal F&A Costs $140,825
APPROVED BUDGET $456,056
TOTAL FEDERAL AWARD AMOUNT $456,056

12. Commercially Sponsored
Research Budgets
• Facilities and Administration (F & A)
Costs- SOM
Commercial Sponsored
Research
07/01/11–06/30/15
On-Campus 72.0%
Off-Campus 34.0%

13. Commercially Sponsored
Research Budgets
• F & A taken on Total Direct Costs (TDC), not
Modified Total Direct Costs (MTDC)
• No exclusions from indirect cost base for
equipment, subawards > $25,000, etc.
• On campus space, organized research= 72%
• Off campus/clinical space= 34% (no facilities
costs)

14. Payment
• Fixed Price
• Cost Reimbursable
• Fixed fee per patient (clinical)
• Fixed fee per sample (lab)

15. Fixed Price Contract-Commercial
• Fixed payment amount in exchange for provision of specific
services/deliverables, regardless of the cost to produce.
• No financial reporting to sponsor
• No financial audit rights
• Most flexible for Investigator- no budget categories
• Payment due on achievement of milestone, submission on
deliverable
• University can retain surplus balance at end of project (ORA
approval required if >25% of contract price).

16. Fixed Price Contract-Commercial
• Draft Payment Schedule that makes sense for project
• Get appropriate amount up front/at start of project
• Clearly defined deliverables/milestones
• Allow for flexibility when building budget
• Total amount should include directs, F & A, IRB,
startup costs
• F & A taken as “receipt tax”
• Internal budget should still show budget breakdown,
but not part of contract

17. Cost Reimbursable
• Reimbursed for actual costs expended in performing
the project.
• Return unspent/unused funds to sponsor; no surplus
• Scope of work can be specific
(deliverables/milestones) or general
• F & A is a function of expenses.
• Sponsor gets financial reporting/audit rights
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18. Fixed Per Patient
• Fixed amount per patient enrolled in study
• Start up/IRB costs up front
• F & A included in per patient amount
• Build budget commensurate with confidence
of hitting enrollment goals
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19. Fixed Per Sample
• Fixed amount per sample analyzed/delivered
• Lab based work
• Loaded rates (include F & A)
• No reporting/audit
• Invoice based on number of samples, not
costs
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20. IRB Fees
JHM IRB Review Fees (effective 3/1/12)
Type of Review Initial Review Continuing Review
Convened $2500 $1250
Expedited $2000 $1000
Exempt $100 N/A
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Commercially funded studies- School of Medicine

21. Clinical Research Support
Services- SOM ORA
Clinical Research Support Services
Main phone: 410-502-6001
Fax: 410-502-6004
No departmental delegations at this time.
For additional information, see the Clinical Research Support Services
Workflow.
.
Karen Roz ORA Director, Clinical
Research
410-955-7682
rozka@jhmi.edu
Lisa Wallace Assistant Director, Clinical
Research
410-502-5992
lwalla10@jhmi.edu
Cindy Elliott Sr. Clinical Research
Analyst
410-502-5994
cellio14@jhmi.edu
Tracy McCracken, RN,
BSN
Sr. Clinical Research
Analyst
410-502-5996
tborman@jhmi.edu
J. Mario Adrien Clinical Research
Coverage Analyst
410-502-3566
jadrien1@jhmi.edu
Erika Maden Galiunas Clinical Research
Coverage Analyst
410-502-0077
emaden1@jhmi.edu
Genea Smith Clinical Research
Coverage Analyst
410-502-5996
smithge@jhmi.edu
Linda Wilkins Clinical Research
Coverage Analyst
410-614-1799
lwilkins@jhmi.edu
Leslie Woytowitz Clinical Research
Coverage Analyst
410-502-7704
lwolf10@jhmi.edu
Dawn Young Clinical Research
Coverage Analyst
410-502-7705
dyoung3@jhmi.edu
Kelly Crowe Budget Specialist 410-614-9051
kcrowe3@jhmi.edu
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