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					Guidelines for Budget Proposal Preparation




                JOINT COUNCIL OFFICE (JCO)

          GUIDELINES FOR BUDGET
          PROPOSAL PREPARATION
           (Development Programme)




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. Breakdown of the budget by
       participating RIs by year must be shown. Please note that virements of funds
       (of any amount) across RIs should not be made without the prior written
       consent of A*STAR. The total budget for project should not exceed $5Mil over
       3 years.

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 the JCO grant award must be reasonable and
       directly allocable to the supported activity. The four budget line items are:


5      Expenditure on Manpower (EOM)

5.1    The EOM budget should not exceed 70% of the total grant amount.

5.2    EOM may include salaries and allowances of all research staff employed by
       A*STAR, including Project Director (PD), Lead Investigators (LI), research
       fellows, research assistants and laboratory technicians.

5.3    JCO will support a pro-rated EOM cost with the staff’s employing organisation
       according to the percentage of time committed to the project, subject to the
       cap described in Para 5.1. 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.

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

5.5    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.

5.6    The manpower costs will cover salaries as well as relocation costs. Salary is
       inclusive of basic salary, CPF, bonuses (including 13th month) and benefits
       (flex, dental, insurance). For foreign researchers whose employment term
       includes housing and education allowance, these items may be pro-rated and
       included in the manpower cost. However, due to the payment of gratuity only


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Guidelines for Budget Proposal Preparation


       at the end of the employment contract, expenses related to gratuity will not be
       covered either fully or partially by the JCO grant. Relocation cost is applicable
       only to new foreign hires to the JCO project and is prorated based on the
       percentage effort within the JCO project. It comprises air-passage, transit
       allowance and settling-in allowance.

5.7    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.

5.8    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
       Letter of Award. It is the responsibility of the Project Director to promptly seek
       JCO’s approval on any changes to the research personnel.

6. Equipment

6.1.   The Equipment budget should not exceed 10% of the total grant amount.

6.2.   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.

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

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

6.5.   For new equipment, please justify the following:

       6.5.1. 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.

       6.5.2. If the overall proposed equipment budget exceeds 10% 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;


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                 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.

6.6.   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
       resources and support services), software license and equipment
       maintenance costs. Further details can be found at section 9.3B.

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.

8. Travel & Conferences

8.1.   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.

8.2.   Please note that no virements may be made into the Travel vote.

8.3.   A cap of S$5,000 per researcher per year is to be adhered to when preparing
       the proposal budget. The total travel budget for the proposal should not
       exceed $100,000 over three years or 2% of the total project amount,
       whichever is lower.


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

       8.4.1. 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.

       8.4.2. 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.

       8.4.3. 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.


9. 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.

       9.1    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 percentage time commitment to
                                the JCO project.
                                All research staff associated with the project who
                                qualifies for salary support from JCO.
                                Salary is inclusive of basic salary, CPF, bonuses
                                (including 13th month) and benefits (flex, dental,
                                insurance). For foreign researchers only, housing
                                and education allowance may be included.        It
                                excludes any expenses related to gratuity.
                                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.




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        Type of Expenses       Description

        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 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.

        E. Staff recruitment   Pre-medical check-up costs are allowable for new
        and related cost       hires who spend 100% of their time on the JCO
                               project.
                               All other expenses are not allowable. Examples of
                               such costs are advertisement and recruitment
                               agency cost.

        F. Staff relocation    Staff relocation, settling-in allowances etc, are only
        and related cost       allowable for new foreign hires to a JCO project and
                               will be prorated based on the staff’s percentage time
                               commitment to the JCO project.
                               Staff currently employed on pre-existing projects will
                               not be able to claim relocation and related cost from
                               the JCO grant.
                               Relocation cost comprises air-passage,          transit
                               allowance and settling-in allowance.

        G. Staff insurance     JCO will only fund the pro-rated (according to staff’s
                               percentage time commitment to the JCO project)
                               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.




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Guidelines for Budget Proposal Preparation


       9.2    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 the PD and LI(s) should refrain from
        relevant to the        purchasing the same books or subscribing to such
        research               journals. Where 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.

        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.




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        Type of Expenses      Description

        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.

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

        O. Overhead           Not allowable.
        expenses

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

        Q. Professional fees Allowable only if prior approval is sought from JCO.
        (including fees to
        consultants)

        R. Professional       Not allowable. This applies to the PD, LI(s) and all
        membership fees       research staff funded under the JCO grant.




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        Type of Expenses     Description

        S. 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.

        T. 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 0F.
                             The service provider may be requested to certify that
                             the fee structure is applied consistently.

        U. 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.

        V. Staff retreat     Not allowable.

        W. Stationery and   Not allowable unless specifically provided for in the
        printer consumables grant and approved by JCO. This includes printing
                            and photocopying charges.
                             Only allowable for printing of posters and other
                             presentation materials used in the promotion of
                             research conducted under the JCO grant.

        X. Training          Only allowable for staff that spend 100% of their time
                             on the JCO project.
                             Prior approval from JCO should be sought with
                             proper justifications for other staff not spending
                             100% of their time on the JCO project.




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Guidelines for Budget Proposal Preparation



        Type of Expenses     Description

        Y. 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.
                             Local transport charges are only allowable for
                             researchers who spend 100% of time on the JCO
                             project.

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

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

        AB. 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.


       9.3    Equipment Related Expenses

        Type of Expenses     Description

        A. General policy    There shall be no purchase of equipment 6 months
                             before the end 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.




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        Type of Expenses        Description

        C. Purchase of          Not allowable unless they are specifically the objects
        PDAs, iPads,            of study in the research project. These must be
        handphones, etc         specifically provided for in the grant and approved by
                                JCO.

        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)



       9.3    Travel & Conferences

        Type of Expenses        Description

        A. Local & Overseas     Allowable provided that the conference is directly
        conferences             relevant to the research area or necessary to
                                accomplish the project objectives for PD/LI(s) and
                                research staff funded under the JCO grant.
                                Generally, sending of attachment students for
                                conference is not allowable. If the PD/LI(s) 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.
                                When seeking reimbursements grantees will be
                                required to provide information on the conference
                                attended including name of conference, location and
                                dates and to indicate if they will be presenting work
                                at the conference.




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Guidelines for Budget Proposal Preparation



        Type of Expenses    Description

        B. Others           Overseas visits to named collaborators in the grants
                            are allowable. Travel undertaken must be in relation
                            to JCO grant only and for no other purpose. The
                            travel policy of the employing organisation must be
                            consistently adhered to.




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                    REFERENCE RATES FOR PROJECT COSTING

Please refer to Human Resource of the employing organisation for EOM rates. EOM
rates 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, materials and supplies.

 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, OOE and
                          Travel 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.

 Lead Investigator (LI)   A Lead Investigator is a researcher who makes significant
                          contributions to the intellectual content and is responsible for the
                          milestones and deliverables associated with a specific
                          component(s) of the proposed research work. For the purposes
                          of this grant, it has no reference to a particular RSE Grade.


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 Project Director (PD)   The Project Director shall be one of the Principal Investigators
                         who will be responsible for coordinating the project team,
                         managing the overall grant, including ensuring that the JCO grant
                         is appropriately apportioned to the participating RIs / Consortia,
                         as well as consolidating the progress report and final report for
                         submission to JCO.

 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 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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