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Budget Information - Indirect Costs, Fringe Benefits, Tuition, Travel Rates, Animal Care Per Diem ChargesAll budgets for proposals being prepared for submission to external sponsors must be e-mailed to the following address: researchsupportservices@memphis.edu. Draft budgets should be entered into the budget template shown below. E-mail the budget template, draft budget narrative, proposal guideline information, and proposal submission deadline date. The draft budget must be submitted 10 working days prior to the submission deadline date. An RSS staff member will review your budget for accuracy and compliance with University and sponsor policies. Budget Templates with the correct benefit rates can be found on our forms page. Please provide feedback regarding the use of this template by e-mailing researchsupportservices@memphis.edu. INDIRECT COST (F&A) RATES The University's Indirect Cost Rate Agreementis effective until June 30, 2012. The cognizant federal agency for the agreement is U.S. Department of Health and Human Services (DHHS).
Indirect cost rates: In most instances, to be applied to all budget items except capital expenditures (equipment $5,000 or more per unit), tuition remission, the portion of each individual subcontract in excess of $25,000, charges for patient care, rental costs of off-site facilities, and scholarships and fellowships. Off-campus rate is applied in cases where rent for off-campus facilities is budgeted as a direct cost. Indirect cost rate for TN State Agencies and Local Governments: 15%. FRINGE BENEFIT RATES FOR UNIVERSITY OF MEMPHIS EMPLOYEES -All Salaried Employees, monthly: 34.5% (includes academic year and summer/extra compensation) -All Hourly Employees, bi-weekly: 57.4% (includes overtime) -Temporary Employees: 6.8% (hired for 6 months or less) -Students: 0.0% (must be enrolled half time) GRADUATE STUDENT TUITION For Academic Year 2012-13, student tuition (in-state) is $5,155 per semester and $10,310 for the full academic year. For future years, budget a 9% increase. TRAVEL RATES For up to date travel rates for transportation, lodging, and per diems, go to Accounting Office Travel Rate Schedule. GENERAL PURPOSE OFFICE SUPPLIES AND ADMINISTRATIVE PERSONNEL COSTS The U.S. Office of Management and Budget (OMB) Circular A-21 requires that certain expenses be treated as indirect costs and paid for through the indirect (F&A) mechanism. To qualify as a direct charge on a sponsored project, costs normally considered F&A must be charged in a timely manner and must be consistent with established institutional policies and practices. To request authorization to direct charge expenditures that would normally be treated as F&A, please complete the Unlike Circumstance Request Form. This form is part of the budget template, located on the Research Support Services Website under Forms. The Unlike Circumstance Request form should be completed at the time of proposal submission, when it is known that general purpose office supplies and/or administrative personnel costs will be directly charged to a project. In some cases, when it is not known at the time of submission, the form may be submitted after the award, but prior to the purchase or charging of the cost directly to the project. The justification to direct charge administrative personnel costs that are normally treated as F&A must include the following: 1) description of how the duties performed by the administrative person are distinct from their normal duties, 2) document how the duties will be allocated exclusively to the project to which they are being charged, 3) describe the specific goals with the project that would not be accomplished with these administrative activities, and 4) the administrative costs must be pre-approved by the sponsor, either in the original budget narrative or separately after the award has been made. The justification to direct charge a general purpose office supply (including computers) that is normally treated as F&A must include the following: 1) description of how the item being purchased is different from the normal use of similar items, 2) document how the item will be allocated exclusively for the use of the project to which it is being charged, 3) describe the specific goals within the project that would not be accomplished without these items, and 4) the items must be pre-approved by the sponsor, either in the original budget narrative or separately after the award has been made. ANIMAL CARE PER DIEM CHARGES The University's Animal Care Charges outlined below became effective July 1, 2003.
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Research Support Services
Administration Building 315
Memphis, TN 38152
Phone: 901-678-2533
Fax: 901-678-2199
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