Budgeting Information.

SPR will prepare your grant budget for you, or work with you to develop your budget. As you develop your budget, please keep in mind that:

• An estimated annual rate of 5% is recommended for calculating salary increases in multiple year grants.
• The estimated benefit rate for full-time faculty and staff is 24% of salary.
• FICA (7.65%) and Worker's Comp (0.59%) for graduate assistants and student workers is calculated for a total 8.3% of salary.
• The cost of 36 credit hours of tuition (in-state rates) for each graduate assistant should be included in your budget, with a 6% estimated annual increase for multiple year grants.
• Facilities & Administrative (F&A) costs (per DHHS Rate Agreement, 7/9/08) are as follows:
  On campus-- 41% MTDC
  Off Campus-- 19% MTDC
• Modified Total Direct Costs (MTDC) include all salaries and wages, fringe benefits, materials and supplies, services, travel, and the first $25,000 of each subcontract.
• MTDC excludes equipment (individual items >$5,000), capital expenditures, tuition remission, rental costs, scholarships, fellowships, and the portion of each subcontract over $25,000.
• An F&A University Contribution Request form is required if any portion of the allowable F&A costs is not requested. Non-federal sponsors may or may not allow F&A costs and will normally stipulate what rate is permitted.

Federal Per diem Rates

• Domestic per diem rates
• Foreign per diem rates