Research Support Services
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Budget Information

Budget Information - Indirect Costs, Fringe Benefits, Tuition, Travel Rates, Animal Care Per Diem Charges


All 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).

 

  On-Campus Off-Campus
Research 41.0 26.0
Instruction 55.0 26.0
Other Activities 35.0 26.0

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% of Total Direct Costs (TDC), unless otherwise specified in sponsor guidelines. 

When the sponsor caps the F&A rate, and they do not specify how the rate is to be applied, UM's standard practice is to charge the capped rate to total direct costs (rather than modified total direct costs, or MTDC).


FRINGE BENEFIT RATES FOR UNIVERSITY OF MEMPHIS EMPLOYEES

-All Salaried Employees, monthly: 33.1% (includes academic year and summer/extra compensation)

-All Hourly Employees, bi-weekly: 55.2% (includes overtime)

-Temporary Employees: 7.7% (hired for 6 months or less)

-Students: 0.0% (must be enrolled half time)


GRADUATE STUDENT TUITION
The internal budget defaults to Academic Year student tuition (in-state) based on full-time load of 12 hours per semester. For future years, budget a 9% escalation. See the Current Fee Schedule for Graduate Students to make any necessary adjustments to the tuition rate.
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.
Species Memphis Rate
Guinea Pig $0.85
Rabbit $1.50
Rat $0.35
Vole $0.20
Hamster $0.45
Mice, Small Box (1-5) $6.00/month
Mice, Large Box (min 6) $15.00/month
Mice, Sterile (microisolated) $0.40/animal

Research Support Services
Administration Building 315
Memphis, TN 38152
Phone: 901-678-2533
Fax: 901-678-2199

Human Subjects Protection Program
Institutional Review Board
Administration Building 317
Memphis, TN 38152
Phone: 901-678-2705
Fax: 901-678-2199

University of Memphis Research Foundation
Administration Building 308
Memphis, TN 38152
Phone: 901-678-2590
Fax: 901-678-4409

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Last Updated: 2/20/14