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Costing Template - ANU

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					                                                                              BUDGETING TEMPLATE




                                                            Instructions for Completion
The following provides a brief set of instructions for the completion of the Budgeting Template and associated Salary Calculation and Non-Salary Calculation
Spreadsheets. If assistance is needed please contact your Business Office

The cells have been colour coded for easy completion of the sheet. The following provides an explanation of the colour coding
Note: All cells other than uncoloured and grey cells have been locked

          Cells that have been left blank (uncoloured) should be completed with the appropriate information
          Grey cells contain formulae that relate to another part of the spreadsheet. These cells can be typed over or the associated facility can be used to
          complete this information.
          Yellow cells should not be changed
          Blue cells provide instructions relating to completion of associated cells
          Green cells provide an explanation of a particular part of the spreadsheet or University policy


Budgeting Template

1. Fill in uncoloured cells for Project name, Project manager, and School / Faculty / Centre
2. Input anticipated start and end dates if known. If unknown the start date will be equal to the earliest start date from the Salary Calculation Spreadsheet if
   this option is used
3. Projects can be costed over 5 years or as a total project. Choose the appropriate option from the tick boxes provided.
4. If the project is to be submitted in a foreign currency, input appropriate currency and currency rate. This information will be used to convert the
   information in Budgeting Template to the Currency Budgeting Template in the currency rate provided.
   Note: all budget information is GST exclusive
5. Enter the Sources of Revenue (where income is being received from), and the amount of expected income per year in the uncoloured cells provided or
   enter a total project income into the grey squares. This information can be changed at any time during the completion of the template
6. If GST applies to the source of revenue, tick box. This calculates GST at the bottom of the spreadsheet
7. Salary costs can be entered directly into the grey cells or the Salary Calculation spreadsheet can be used. Instructions for the completion of the Salary
   Calculation spreadsheet are provided below
8. Non-Salary expenses can be entered directly into the uncoloured and grey cells or the Non-salary Calculation Spreadsheet can be used. Instructions for
   completion of the Non-salary Calculation spreadsheet are provided below. An outline of what can be included in non-salary expenditure is included in
   notes at the end of the budgeting template




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                                                                                BUDGETING TEMPLATE




                                                             Instructions for Completion
9. If indirect costs are claimable tick the box provided. Ticking this box will provide automatic calculations of indirect costs. A brief outline of policy on
   indirect costs is provided in the green cells next to the tick box
10. Local Administrative Support Percentage charge can be changed by changing the 17% figure in the box provided.
11. GST calculations are provided by tick boxes in Source of Revenue section. If the grant income is GST free please give reason in the area provided


Salary Calculation (Optional)

For each employee

1. Enter Employees name (if known) under employee heading. Completion of field optional
2. Choose level of employee from drop down list provided
3. Enter the full time equivalent (FTE), this is the time the employee will spend on this project. If it is expected they will spend 17.5 hours (2 1/2 days) per
   week on the project then the FTE is 50%
4. Choose whether the employee is Permanent, Fixed tem (part-time) or Casual from the drop down list provided. This variable is used to determine on-
   costs for employees
5. For Academic staff only. If Outside Studies Program (OSP) is claimable, indicate number of years OSP will be accrued over. Calculation accrues $5,500
   and 52 weeks pay. A note about the OSP accrual and a link to the HR website are provided for your assistance
6. Enter start and end dates in the format shown. If you want to employee a person for 2 years simply enter a start and end date two years apart, e.g.
   01/01/04 - 31/12/05
7. Enter market loading for employee, if applicable
8. Complete this process 1 to 7 for all employees on the project


Non-Salary Calculation (Optional)

1   If it was decided, in step 1 in budgeting template section above, the project is to be costed as a total project then implode grouping at top of the page.
2. Enter costs against each expenditure item. These can be done by either entering over 5 years or by entering directly into grey cells




05e02663-2ae3-44ef-a075-55473736ad53.xlsInstructions                                                                                                               10/1/20115:13 AM
                                                                                            BUDGETING TEMPLATE




                                                              This template caters for the budgeting, pricing and costing of grants and consultancies.
       Project name:                                                                                                                      For use by Business Office or Special Purpose Fund Staff
       Project manager:                                                                                                                   Fund:
       School / Faculty / Centre:                                                                                                         Department:
       Anticipated Project Start Date:                              - Type over formula if anticipated                                    Project/Grant:
       Anticipated Project End Date:                                  start date is known                                                 Overhead %         #DIV/0!
       Date of budget preparation:
       Currency                                                     Value of Currency                     Current Exchange Rates can be found in ESP Financials. Go - Define Business Rules - Define
                                                                                                          General Options.
       Cost Project over 5 Years
       Cost Project as a Total
              Budget Calculations are GST Exclusive. Please tick box if GST applies to each source of revenue and refer to the GST Section at the bottom of this worksheet for any GST calculations.
       SOURCE OF REVENUE                           DESCRIPTION                                GST              Year 1          Year 2         Year 3            Year 4        Year 5            Total
                                                                                                              1/0/1900       12/30/1900     12/30/1901        12/30/1902    12/30/1903
                                                                                                                  $              $              $                 $             $                    $
                                                                                                                                                                                                         0
                                                                                                                                                                                                         0
                                                                                                                                                                                                         0
                                                                                                                                                                                                         0
                                                                                                                                                                                                         0

       TOTAL REVENUE                                                                        Excl. GST                    0            0                  0             0               0                 0

       DIRECT COSTS

         Salaries and Related
         (either enter directly here or use the facility in Salary Calculation Worksheet)
         Salaries - academic                                                                                             0            0                  0             0               0                 0
         Salaries - non-academic                                                                                         0            0                  0             0               0                 0
         Salary on-costs                                                                                                 0            0                  0             0               0                 0
         Total Salaries and Related                                                                                      0            0                  0             0               0                 0

         Non-Salaries
         (either enter directly here or use the facility in Non- Salary Calculation Worksheet)
         Equipment                                                                                                                                                                                       0
         Scholarships                                                                                                    0            0                  0             0               0                 0
         Field, Travel and Survey [1]                                                                                    0            0                  0             0               0                 0
         Expendible Research Materials                                                                                   0            0                  0             0               0                 0
         Other [2]                                                                                                       0            0                  0             0               0                 0
               [6]
         Total Non-Salaries                                                                                              0            0                  0             0               0                 0

       TOTAL DIRECT COSTS                                                                   Excl. GST                    0            0                  0             0               0                 0




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                                                                                           BUDGETING TEMPLATE




                                                                     If infrastructure costs are claimable please check box. Budget areas are strongly encouraged to apply for infrastructure cost wherever
       INDIRECT / INFRASTRUCTURE COSTS
                                                                     possible on GRANTS as budget areas shall keep 100% of infrastructure costs awarded. Infrastructure costs are compulsory for
                                                                     CONSULTANCIES and RESEARCH CONTRACTs unless waiver has been granted. Option to Charge less Local Administrative
                                                                     Support can be done by changing Percentage figure below
                                                                                                                 Year 1       Year 2           Year 3           Year 4           Year 5            Total
                                                                                                                   $            $                $                $                $                $
        Local Administrative Support @ 17% of Direct Costs           Change if Required 0.00%                             0            0                0                0                0                   0

        General University Administrative Support @ 8% of Direct Costs                                                    0            0                0                0                0                   0

       TOTAL INFRASTRUCTURE / INDIRECT COSTS                                                                              0            0                0                0                0                   0

       TOTAL DIRECT AND INFRASTRUCTURE COSTS                                              Excl. GST                       0            0                0                0                0                   0

       PROFIT / (LOSS) (Loss to be funded by the school or from other funding sources)                                    0            0                0                0                0                   0

       Any other Comments, Etc. How overspent, if any, is to be funded




       GST STATUS
       Please note that GST is applicable on taxable supplies. If GST does not apply please indicate below why this supply is
       considered GST-Free.
       GST-Free Status - please indicate as follows:
         If GST-Free Income please tick          Please also tick:- Export Income
                                                                     - Other (please specify)

       Reason for being GST-Free:



       If you are unsure of the GST status, please contact the Tax Policy Unit at:                       taxunit@anu.edu.au

       GST on Total Revenue (inserted automatically if the GST applies check box is ticked)                               0            0                0                0                0                   0

       Total Receivable from Client                                                                                       0            0                0                0                0                   0

       Notes
        [1]
       [2]
       [1] Field, Travel and Survey includes costs such as airfares, vehicle hire, per km allowance, taxi fares, fuel, travel allowance (per diem), accommodation costs, other (eg meals not covered by per
       diem), entertainment & conference registration

       [2] Other costs include items such as: Accounting, management & legal fees, bad debts, bank fees, building work, catering, consultancy fees / contractors, consumables and materials, copyright,
       depreciation, fringe benefits, information & analytical services, interest expenses, license fees / publication rights, maintenance, office expenses, patent related expenses, patents, postage /
       courier, refunds, report production and publication costs, services / utilities, stationery, student administrative costs, subscriptions, telephone / fax / internet and advertising
                             [2]




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                                                                                                                              BUDGETING TEMPLATE




   Input the ANU level, full time equivalent rate of the employee on the project, whether the position is casual, permanent or fixed term (part-time), and the start and
   end dates for the employee in the columns below and the worksheet will estimate salary costs. An extra check box has been added if Outside Studies Program is
   claimable from the grant.

   Overtime can be added under the Market Related Loading Section, eg. Time and one half can be represented as 50%

   ACADEMIC STAFF

   Academic Staff       [2]

                                                             Current Year         Full Time Permanent,        OSP                Market
                                          Level                                                                                                   Start Date   End Date    Year 1       Year 2       Year 3       Year 4       Year 5            Total
   Employee:                                                 Annual Rate -        Equivalent Fixed term (part Claimable          Related
                                                                                                              4, 6 or 7          Loadings           --/--/--    --/--/--     $            $            $            $            $                $
                                                             Automatic lookup     FTE: %     time), Casual
                                                                                                              years [1]          % [2]
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
   Total Direct Salaries                                                                                                                                                            0            0            0            0            0                0
   Salary On-Costs [2]
   Superannuation                                                                                                                                                                   0            0            0            0            0                0
   Workers compensation                                                                                                                                                             0            0            0            0            0                0
   Payroll tax (includes payroll tax on superannuation and workers compensation)                                                                                                    0            0            0            0            0                0
   Recreation leave bonus                                                                                                                                                           0            0            0            0            0                0
   Long service leave                                                                                                                                                               0            0            0            0            0                0
   Outside studies program - Monetary Allowance                                                                                                                                     0            0            0            0            0                0
   Outside studies program - Salary                                                                                                                                                 0            0            0            0            0                0
   Total Salary On-Costs                                                                                                                                                            0            0            0            0            0                0
   Total Academic Staff                                                                                                                                                             0            0            0            0            0                0

   NON-ACADEMIC       [2]
                     STAFF

   Non-Academic Staff

                                                             Current Year         Full Time Permanent,                           Market
                                                                                                                                                  Start Date   End Date    Year 1       Year 2       Year 3       Year 4       Year 5            Total
   Employee:                              Level              Annual Rate -        Equivalent Fixed term (part                    Related
                                                                                                                                                    --/--/--    --/--/--     $            $            $            $            $                $
                                                             Automatic lookup     FTE: %     time), Casual                       Loadings %

                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
                                                              0                                                                                                                     0            0            0            0            0                0
   Total Direct Salaries                                                                                                                                                            0            0            0            0            0                0
   Salary On-Costs [2]
   Superannuation                                                                                                                                                                   0            0            0            0            0                0
   Workers compensation                                                                                                                                                             0            0            0            0            0                0
   Payroll tax (includes payroll tax on superannuation and workers compensation)                                                                                                    0            0            0            0            0                0
   Recreation leave bonus                                                                                                                                                           0            0            0            0            0                0
   Long service leave                                                                                                                                                               0            0            0            0            0                0
   Total Salary On-Costs                                                                                                                                                            0            0            0            0            0                0
   Total Non-Academic Staff                                                                                                                                                         0            0            0            0            0                0




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                                                             BUDGETING TEMPLATE
                                                        Year 1       Year 2           Year 3       Year 4       Year 5              Total
                                                          $            $                $            $            $                  $

Scholarship
Annual Stipend                                                                                                                              0
Other Scholarship Expenses                                                                                                                  0
Total Scholarship                                                0                0            0            0            0                  0


Field, Travel and Survey
Airfares                                                                                                                                    0
Per Diem                                                                                                                                    0
Car Rental                                                                                                                                  0
Taxi, Bus & Train                                                                                                                           0
Incidental Travel Expenses                                                                                                                  0
              -Fuel                                                                                                                         0
              -Per km allowance (paid through HR)                                                                                           0
Accommodation                                                                                                                               0
FBT-Accommodation                                                                                                                           0
Meals                                                                                                                                       0
Conference Registration                                                                                                                     0
Total Field, Travel and Survey                                   0                0            0            0            0                  0


Expendable Research Materials
Expendable Teaching Materials                                                                                                               0
Chemicals                                                                                                                                   0
Dry Ice                                                                                                                                     0
Animals Purchase/Maintenance                                                                                                                0
Lab Supplies                                                                                                                                0
Electrical Materials                                                                                                                        0
Workshop Materials                                                                                                                          0
Cylind Rent                                                                                                                                 0
Liq.Nitro.Sup/Rental                                                                                                                        0
Liq.Helium Sup/Rental                                                                                                                       0
                                                                                                                                            0
Total Expendable Research Materials                              0                0            0            0            0                  0




                                                        Year 1           Year 2       Year 3       Year 4       Year 5              Total
                                                          $                $            $            $            $                  $
Other Expenses
                                                                       6
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                                                              BUDGETING TEMPLATE




Advertising                                                                                                   0
Appointment expenses                                                                                          0
Audit Expenses, internal/external                                                                             0
Bad Debts                                                                                                     0
Bank Charges                                                                                                  0
Building repairs & maintenance                                                                                0
Catering Expenses                                                                                             0
Cleaning expenses                                                                                             0
Computer consumables/software                                                                                 0
Consultancies                                                                                                 0
Electricity and gas                                                                                           0
Fee Approved P/Grad Award Stud                                                                                0
Freight and Postage                                                                                           0
Fringe Benefits Tax                                                                                           0
Full Fee Paying Students                                                                                      0
Grounds maintenance                                                                                           0
Legal expenses, Settlements                                                                                   0
Management fees                                                                                               0
Membership-professional bodies                                                                                0
Municipality charges                                                                                          0
Office Expenses                                                                                               0
Other Consumables and Services                                                                                0
Other Operating expenses                                                                                      0
Other site maint & servicing                                                                                  0
Other Staff Expenses                                                                                          0
Patent Applications                                                                                           0
Plant and Equipment Maintenance                                                                               0
Printing, Publishing and Photo                                                                                0
Staff development                                                                                             0
Subscriptions / Books                                                                                         0
Subsidies/Grants                                                                                              0
Teaching & Other Materials                                                                                    0
Telephone Charges                                                                                             0
                                                                0               0   0   0   0                 0




                                                                       7
05e02663-2ae3-44ef-a075-55473736ad53.xls Non-Salary Calculation(Optional of 9                   10/1/2011 5:13 AM
                                                                                                BUDGETING TEMPLATE




                                                         This template caters for the budgeting, pricing and costing of grants and consultancies in Foreign Currency.
       Project name:                                                                                   -
       Project manager:                                                                                -
       School / Faculty / Centre:                                                                      -
       Anticipated Project Start Date:              1/0/1900
       Anticipated Project End Date:                1/0/1900
       Date of budget preparation:                  1/0/1900
       Currency                                                        -   Value of Currency           -
                                                                                          COSTING IN 0 AT EXCHANGE RATE 0
       SOURCE OF REVENUE                            DESCRIPTION                                    GST                Year 1          Year 2         Year 3         Year 4         Year 5       Total
                                                                                                                     1/0/1900       12/30/1900     12/30/1901     12/30/1902     12/30/1903
                                                                                                                         $              $              $              $              $           $
                                            -                                               -      NO                      -               -              -              -              -               0
                                            -                                               -      NO                      -               -              -              -              -               0
                                            -                                               -      NO                      -               -              -              -              -               0
                                            -                                               -      NO                      -               -              -              -              -               0
                                            -                                               -      NO                      -               -              -              -              -               0

       TOTAL REVENUE                                                                            Excl. GST                       0              0              0              0              0           0

       DIRECT COSTS

          Salaries and Related


          Salaries - academic                                                                                              -               -              -              -              -               0
          Salaries - non-academic                                                                                          -               -              -              -              -               0
          Salary on-costs                                                                                                  -               -              -              -              -               0
          Total Salaries and Related                                                                                            0              0              0              0              0           0

          Non-Salaries


          Equipment                                                                                                        -               -              -              -              -               0
          Scholarships                                                                                                     -               -              -              -              -               0
          Field, Travel and Survey [1]                                                                                     -               -              -              -              -               0
          Expendible Research Materials                                                                                    -               -              -              -              -               0
          Other [2]                                                                                                        -               -              -              -              -               0
                [6]
          Total Non-Salaries                                                                                                    0              0              0              0              0           0

       TOTAL DIRECT COSTS                                                                       Excl. GST                       0              0              0              0              0           0




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                                                                                           BUDGETING TEMPLATE




       INDIRECT / INFRASTRUCTURE COSTS                        YES



                                                                                                                 Year 1        Year 2          Year 3           Year 4           Year 5            Total
                                                                                                                   $             $               $                $                $                $
        Local Administrative Support @ 17% of Direct Costs                                  0.00%                     -              -                -                -                -                  -

        General University Administrative Support @ 8% of Direct Costs                                                -              -                -                -                -                  -

       TOTAL INFRASTRUCTURE / INDIRECT COSTS                                                                              0              0                0                0                0                  0

       TOTAL DIRECT AND INFRASTRUCTURE COSTS                                                Excl. GST                     0              0                0                0                0                  0

       PROFIT / (LOSS) (Loss to be funded by the school or from other funding sources)                                    0              0                0                0                0                  0

       Any other Comments, Etc. How overspent, if any, is to be funded




       GST STATUS
       Please note that GST is applicable on taxable supplies. If GST does not apply please indicate below why this supply is
       considered GST-Free.
       GST-Free Status - please indicate as follows:
         If GST-Free Income please tick           Please also tick:- Export Income
                                                                       - Other (please specify)

       Reason for being GST-Free:



       If you are unsure of the GST status, please contact the Tax Policy Unit at:                        taxunit@anu.edu.au

       GST on Total Revenue (inserted automatically if the GST applies check box is ticked)                               0              0                0                0                0                  0

       Total Receivable from Client                                                                                       0              0                0                0                0                  0

       Notes
        [1]
       [2]
       [1] Field, Travel and Survey includes costs such as airfares, vehicle hire, per km allowance, taxi fares, fuel, travel allowance (per diem), accomodation costs, other (eg meals not covered by per
       diem), entertainment & conference registration

       [2] Other costs include items such as: Accounting, management & legal fees, bad debts, bank fees, building work, catering, consultancy fees / contractors, consumables and materials, copyright,
       depreciation, fringe benefits, information & analytical ser

                              [2]




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