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					Guidelines for Budget Proposal Preparation




                JOINT COUNCIL OFFICE (JCO)

          GUIDELINES FOR BUDGET
          PROPOSAL PREPARATION




Joint Council Office
1 Fusionopolis Way
#21-10 Connexis
Singapore 138632
Tel: (65) 68266 356
Fax: (65) 6478 9587
E-mail: A-STAR_JCO@a-star.edu.sg



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Guidelines for Budget Proposal Preparation


                     NOTES ON THE BUDGET PROPOSAL


1     Each proposal must contain a budget for each year of support and a
      cumulative budget for the duration of the project. Please refer to the
      application form for the fund quantum of each grant category.

2     The budget must identify and itemise direct costs associated with each line
      item. Expenditures should be budgeted inclusive of any Goods & Services
      Tax payable. If there is already existing collaboration in the area proposed in
      the application, please provide details of the origin of the fund support and
      why this fund could not be used for the proposal.

3     Present a detailed case for the resources required, showing what alternatives
      have been considered and rejected, and provide a cost-benefit appraisal
      where appropriate.

4     Any direct cost charged to a JCO grant award must be reasonable and
      directly allocable to the supported activity. The three budget line items are:


5     Expenditure on Manpower (EOM)

5.1   This may include salaries and allowances of research staff, including research
      fellows, research assistants and laboratory technicians. The EOM budgets
      can only support research fellows on RSE2 grade appointment at the time of
      grant application. JCO does not support EOM of Principal Investigators.

5.2   The EOM budget can only be used to support research staff who will be
      working at least 50% of his/her total time commitment on the JCO project.
      JCO will support a pro-rated EOM cost with the staff’s employing organisation
      according to the percentage of time committed to the project. This support can
      be used for both new hires as well as existing staff. The award should not
      augment the salaries of staff already supported by the employing organisation
      or other sources of funding.

5.3   Each position must be clearly identified and the budget must reflect prevailing
      organisational practice for salaries and allowances.

5.4   For manpower costs, justify the type and level of all staff appointments and
      the duration of employment. Please consult your employing organisation for
      the prevailing terms and conditions.

5.5   You are advised to budget for annual increments, National Service
      increments, staff welfare, medical, commuted leave pay and other related
      manpower costs required for the entire project life. Please consult your
      employing organisation for the prevailing rates.

5.6   Research staff who are supported fully or partially by the JCO grant must
      declare their time commitment in a declaration form which will be sent with the


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Guidelines for Budget Proposal Preparation


       Letter of Award. The Project Director should inform the JCO on any changes
       to the research personnel.


6. Equipment

6.1.   A*STAR guidelines on the procurement of equipment must be followed. Items
       of need must be individually identified and the cost estimated. For items
       greater than S$70,000, relevant documents showing reason for the selection
       of vendor should be submitted to the JCO on the next fund requisition cycle.

6.2.   Allowable items would encompass equipment and apparatus for the conduct
       of the research, but this would exclude general purpose items like computers,
       workstations and printers unless they are exclusively used in conduct of the
       research.

6.3.   You should conduct a reasonable survey of all existing relevant equipment in
       your organisation and local research institutions (A*STAR RIs/consortia,
       universities, research centres etc.) and make use of them instead of
       purchasing similar equipment.

6.4.   For new equipment, please justify the following:

       6.4.1. The need to purchase the equipment/facilities, and the choice for
              selecting the equipment. Also show that the equipment chosen will give
              the best value for money.

       6.4.2. If the overall proposed equipment budget exceeds 50% of total
              project value, and/or consists of a single piece of equipment costing
              S$70,000, detailed justification must be provided. Failure to justify
              may lead to the equipment item being excluded from the Equipment
              budget. Specifically, please provide the following:
               Explicit statements on the existence of similar equipment within
                  A*STAR or your collaborators’ laboratories and its availability;
               Justify why equipment time cannot be purchased in other local
                  laboratories that have similar equipment;
               Provision for maintenance;
               Where appropriate, please also indicate commitment from other
                  potential users, justification of usage level and details of other
                  intended or proposed uses upon project completion.

6.5.   At the end of the project, JCO shall have the option to require that the
       RIs/consortia transfer ownership or make available the use of any of the
       Assets and Materials funded by a JCO grant to JCO or any other person or
       body at no cost.

7. Other Operating Expenses (OOE)

7.1.   Items under this category must be clearly specified and they may include
       materials, supplies, computer services (use of high performance computer


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Guidelines for Budget Proposal Preparation


       resources and support services), software license, equipment maintenance
       costs, travel (allowance for airfare is based on a closed loop economy airfare)
       and conference costs. Further details can be found at section 8.2.

7.2.   There should not be any cross-charging for the use of equipment that belongs
       to A*STAR RIs/consortia participating in the project under the JCO grant
       award. Only expenses for the use of external equipment on a fee-for-service
       may be charged to this category. This may include external service providers,
       the Biopolis Shared Facilities, Biological Resource Centre, or in special
       circumstances, RIs/consortia whose staff are not participating in the JCO
       project and who provide specific fee-for-service.

7.3.   For purchases of materials and consumables, justify the following:

       7.3.1. The need for consumables. Consumables requested must be items
              that can be uniquely and unambiguously identified with the research
              project.

       7.3.2. The number, type and source of supply of animals to be used in the
              research. Show that the number of animals to be used is the minimum
              required to produce valid results.

7.4.   JCO will only cover travel expenses made in relation to the JCO project,
       where the attendance of meetings and conferences must enhance the project
       or provide an opportunity to disseminate results. Please submit relevant
       supporting documents specifying the objective of travel, destination and
       actual costs expended on the next fund requisition cycle. Travels must be
       made in accordance with A*STAR guidelines.

7.5.   For budgeting of overseas travels, please justify the following:

       7.5.1. The need for any travel. Whenever possible, detail the places and/or
              countries to be visited, the purpose, duration and persons travelling,
              and emphasize any proposed international collaborations.

       7.5.2. All travel requests made on proposals should be evaluated against IT
              alternatives such as e-mail and video conferencing, and cogent
              reasons must be given for not using IT.

       7.5.3. A breakdown of the travel budget into airfare and allowance for board
              and lodging should be provided. You are advised to only provide fair
              and reasonable estimates for travel expense.




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Guidelines for Budget Proposal Preparation


8. FUNDABLE / NON-FUNDABLE DIRECT COSTS

      The following provides a guideline of the fundable/non-fundable direct costs
      for your project. You should check with your office of research/finance office
      for further details.

      8.1    EOM Related Expenses

       Type of Expenses        Description

       A. Salaries, CPF        Allowable as part of overall compensation to
       and fringe benefits     employees provided such costs are incurred under
       including medical,      formal established and consistently applied policies
       dental, contribution    of the employing organisation, and pro-rated
       to welfare fund, etc.   according to staff’s (excluding PIs) percentage time
                               commitment to the JCO project.

                               Research fellows on RSE2 grade appointment at the
                               time of grant applicant , and only research staff
                               (excluding PIs), who are assigned to work more than
                               50% of his/her time commitment on the project,
                               qualify for salary support from JCO.

                               The salaries offered to staff should be reasonable, in
                               line with local market benchmarks and comply with
                               formal established pay scale of the employing
                               organisation that is consistently applied regardless of
                               the source of funds.

       B. Bonus / Incentive    Allowable as part of a total compensation package,
       payments                provided such payments are reasonable and are
                               made according to a formal policy of the employing
                               organisation that is consistently applied regardless of
                               the source of funds. The amount claimable is pro-
                               rated according to staff’s (excluding PIs) percentage
                               time commitment to the JCO project.

       C. Overtime             Not allowable.

       D. Annual leave         Allowable for employees. The number of days of
                               leave accorded to staff must be in accordance with
                               formal policies of the employing organisation that is
                               consistently applied regardless of the source of
                               funds.




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       Type of Expenses       Description

       E. Staff recruitment   Not allowable. Examples of such costs             are
       and related cost       advertisement and recruitment agency cost.

                              Staff relocation, settling-in allowances, housing
                              allowances, etc, are not allowable unless specifically
                              provided for in the grant and approved by JCO.

       F. PI’s EOM cost       Not allowable.

       G. Staff insurance     JCO will only fund the pro-rated (according to staff’s
                              percentage time commitment to the JCO project; PIs
                              excluded) premiums for such plans if they are
                              incurred under an established and consistently
                              applied policy of the employing organisation.
                              Employing organisation may be requested to certify
                              that such payments are in accordance with its
                              established policy or on the same terms as the other
                              staff.

       H. Visiting            Not allowable unless specifically provided for in the
       Professors             grant and approved by JCO.




      8.2   OOE Related Expenses

       Type of Expenses       Description

       A. Audit fees          Not allowable. This includes both internal and
                              external audit fees.

       B. Bank charges        Allowable as long as it is specifically related to the
                              payments for consumables and equipment used for
                              the JCO project.

       C. Books and           Books and journals should be obtained from the
       specialised journals   library and PIs should refrain from purchasing the
       relevant to the        same books or subscribing to such journals. Where
       research               absolutely required, funding for journal subscription
                              would be restricted to the duration of the project.

       D. Customs and         Allowable as long as it is specifically related to
       import duties          importation of consumables and equipment used in
                              JCO the project.




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       Type of Expenses     Description

       E. Entertainment &   Not allowable.
       Refreshment

       F. Equipment usage   Not allowable for use of equipment that belongs to
       charges              A*STAR RIs/consortia participating in the JCO
                            project.
                            Only allowable for the use of external
                            equipment/services on a fee-for-service basis. This
                            may include external service providers, the Biopolis
                            Shared Facilities, Biological Resource Centre, or in
                            special circumstances, RIs/consortia whose staff are
                            not participating in the JCO project and who provide
                            specific fee-for-service.

       G. Fines and         Not allowable.
       penalties

       H. GST               Allowable for expenses incurred for the project.

       I. Insurance         Not allowable. This includes insurance premiums for
       premiums             equipment, workmen compensation and professional
                            indemnity of researchers funded from A*STAR
                            grants.

                            The RI/consortium involved is responsible for the
                            insurance of the equipment, relevant workmen
                            compensation and professional indemnity insurance
                            which are in line with the RI/consortium’s risk
                            policies.

                            However, personal travel insurance for approved
                            overseas trips is claimable.

       J. Laundry           Not allowable. This includes clean-room attire and
                            footwear.

       K. Lab Coat          Not allowable.

       L. Local &           Not allowable.
       international
       students’ fees or
       other stipends or
       awards to students

       M. Legal fees        Not allowable.




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       Type of Expenses       Description

       N. License Fees        Not allowable. (e.g. radiation licence from HSA)

       O. Local &             Allowable provided that the conference is directly
       Overseas               relevant to the research area or necessary to
       conferences            accomplish the project objectives for PIs and
                              research staff funded under the JCO grant.

                              Generally, sending of attachment students for
                              conference is not allowable. If the PI wishes to send
                              approved attachment students for conference,
                              please write to JCO with the appropriate justification
                              to seek approval prior to making the travel.

                              If the conferences are conducted overseas, the travel
                              policy of the employing organisation must be
                              consistently adhered to.

       P. Overhead            JCO’s policy for overhead support is currently
       expenses               undergoing revision. Do not budget this item under
                              the JCO grant application.

       Q. Patent              Not allowable.
       application
                              This includes patent application filing, maintenance
                              and other related cost.

       R. Professional fees   Not allowable.
       (including fees to
       consultants)

       S. Professional        Not allowable. This applies to PIs and all research
       membership fees        staff funded from the JCO grant.

       T. Publications        Allowable.

                              Page charges for publication of manuscript in
                              professional journals are allowable. The costs of
                              reprints and publishing in other media, such as
                              books, monographs and pamphlets are not
                              allowable unless specific approval has been obtained
                              from JCO.




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       Type of Expenses     Description

       U. Purchase of lab   Allowable.
       supplies,
       consumables,         The cost for the use of the services and central
       animals, use of      facilities owned by the provider, such as animal
       services or lab      holding units, central laboratory services are
       spaces within the    allowable and must be based on provider’s fee
       service provider’s   schedules which are consistently applied regardless
       central facilities   of source of funds. Please also see item 8.2F.

                            The service provider may be requested to certify that
                            the fee structure is applied consistently.

       V. Repairs and       Not allowable unless specifically provided for in the
       maintenance of       grant and approved by JCO.
       equipment
                            The period of maintenance funded from the research
                            grant, if approved, should be restricted to the
                            duration of the project.

       W. Staff retreat     Not allowable.

       X. Stationery and   Not allowable unless specifically provided for in the
       printer consumables grant and approved by JCO. This includes printing
                           and photocopying charges.

       Y. Training          Not allowable unless specifically provided for in the
                            grant and approved by JCO.

       Z. Transportation,   Not allowable for general transport, postage &
       postage & courier    courier charges.
       services
                            Only allowable for postage, courier and freight
                            charges for bringing in equipment and specialised
                            research consumables related to the JCO project.

                            Rental of vehicles (land/sea/air) is not allowed unless
                            specifically provided for in the grant and approved by
                            JCO.

       AA. Vaccinations     Not allowable for routine health vaccinations. Only
                            allowed when working with micro-organisms carrying
                            infectious diseases.

       BB. Volunteers and   Allowable for payment to volunteers and research
       research patients    patients provided this is the scope of the research
                            and has been provided for in the grant and approved
                            by JCO.



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      8.3    Equipment Related Expenses

       Type of Expenses        Description

       A. General policy       There shall be no purchase of equipment 6 months
                               before the completion date of the JCO project. The
                               completion date of the project refers to latest
                               approved completion date.

       B. IT equipment         Not allowable.

                               Purchase of computer equipment and printers are
                               generally not allowed unless specifically provided for
                               in the grant and approved by JCO.

                               Where absolutely required, purchase of IT
                               equipment must be in accordance with the IT policy
                               of the RI/consortium involved, regardless of source
                               of funds.

       C. Purchase of          Not allowable unless specifically provided for in the
       PDAs, handphones,       grant and approved by JCO.
       etc

       D. Office equipment     Not allowable unless specifically provided for in the
                               grant and approved by JCO.

       E. Office furniture &   Not allowable unless specifically provided for in the
       fittings                grant and approved by JCO.

       F. Cost of capital      Not allowable unless specifically provided for in the
       works and general       grant and approved by JCO.
       infrastructure
       (including the costs
       associated with the
       establishment and
       running of the Grant
       Administration
       Office)




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                 REFERENCE RATES FOR PROJECT COSTING #

                MANPOWER                     1st Year    2nd Year     3rd Year      Total

Research Fellow (PhD Degree)
Monthly Salary (all-inclusive)                 $4,225       $4,550      $4,875    -
Total Cost Per Annum                          $78,910      $87,035     $97,045 $262,990


Research Assistant (Masters Degree)
Monthly Salary (all-inclusive)                 $3,120       $3,280      $3,440    -
Total Cost Per Annum                          $58,350      $62,850     $68,650 $189,850


Research Assistant (Hons)
Monthly Salary (all-inclusive)                 $2,640       $2,800      $2,960    -
Total Cost Per Annum                          $49,700      $54,000     $59,400 $163,100

Laboratory Technicians
Monthly Salary (all-inclusive)                 $1,600       $1,695      $1,800       -
Total Cost Per Annum                          $30,000      $31,780     $33,750     $95,530

TRAVEL (per person)                             $5,000      $5,000      $5,000     $15,000

# The figures above are reference rates only. The rates actually used must comply
with the prevailing Human Resource and Travel guidelines of the employing
organisation.


                                 GLOSSARY OF TERMS

 Assets                 Includes all equipment, computer software, goods, products,
                        databases, accessories, hardware and any other asset purchased
                        or acquired using the JCO funds, but does not include Intellectual
                        Property or consumables.

 Award                  Approved and committed grant support by A*STAR JCO for the
                        duration of the project (normally not exceeding 3 years).

 Collaborator           Any company, institution, incorporated body or other industry or
                        academic collaborator which is not an Institution or an Investigator
                        of A*STAR but is to be engaged in the project in collaboration with
                        the A*STAR Institutions or any of them.

                        For avoidance of doubt, collaborators are not entitled to
                        receive (directly or indirectly) any portion of the Funds.

 Direct Costs           Costs required for the undertaking of the project. This excludes in-
                        kind contributions from industry/employing organisation/ other
                        organisations, existing equipment, manpower, materials and
                        supplies.


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Employing                Refers to the RI/consortium where the research staff is employed.
organisation

Host Institution         The Host Institution is the RI/consortium which is the employing
                         organisation of the Project Director.

Laboratory               An individual who has a technical certificate, diploma or has
Technician               relevant technical experience.

Letter of Award          The letter issued by A*STAR JCO under which the award of the
                         project is made.

Line Items               Budgeted items listed under the EOM, Equipment and OOE
                         votes.

Materials                Includes documents, anonymised patient samples (including
                         tissue and sera), compilation of x-ray results, information and data
                         stored by any means but excluding confidential patient data
                         collated or acquired for the purposes of the project.

Principal Investigator   An individual who is a main intellectual and organisational driver
(PI)                     of the proposed research work contributing to the overall JCO
                         project.

Project Director         An individual who is the main intellectual and organisational driver
                         of the proposed JCO research project, and who has primary
                         responsibility over the management of the project and the grant
                         award. His/Her employing organisation (Host Institution) will be
                         the direct recipient of grant award and will abide by terms and
                         conditions of the accepted grant.

Research Assistant       An individual employed in a research capacity and must at least
                         have a Bachelor degree.

Research Fellow or       An individual employed in a research capacity with at least a Ph.D
Postdoctoral Fellow      degree and who is not undertaking independent research.

Total Project Value      Sum of directs costs. This does not include in-kind contributions,
                         building costs, and existing manpower and equipment.

Visiting Professor       Overseas experts who are invited to A*STAR for 1 month or more
                         as part of the research project’s programme.




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