Spreadsheet: 16bb5c77-418b-4d09-9d45-2f00b14be6c7
Sheet: Sheet1

INSTRUCTIONS FOR COMPLETING THE BUDGET IN EXCEL
NOTE: this budget form is used for both formula (noncompetitive) and [NAME] (competitive) grant applications.
Instructions that only apply to formula grants are underlined and in red.
Instructions that only apply to nonformula grants are italicized and in blue.
All instructions in black pertain to both types of grants.
NEW this year:
(1) Changes to travel category - please refer to revised instructions in Category VII below.
(2) Indirect costs - please refer to revised instructions (purple ink, yellow highlight) in Other Cost Category (IX)
(3) Examples are provided for how to calculate multi-year hourly rates, fringe benefit rates and indirect cost rates.
See worksheet "How to calculate multi-yr costs."
The following instructions are specific to this Excel spreadsheet.  Please refer to the instructions
contained in the application guidelines when completing the budget.
You may enter information only in the shaded cells. Other cells are protected.  If you have any questions or need
assistance in completing your budget, please contact Ms. [NAME] at (717) 783-2548 or
[EMAIL]
IMPORTANT:  Use "Infrastructure Funds" Columns for recording infrastructure budget items,
"Non-infrastructure Funds" Columns for recording non-infrastructure budget items, and "Full Project Costs" Columns
for recording the total amount of grant funds requested for a particular budget item.  All budget items,
except indirect costs, must be considered either infrastructure or non-infrastructure.  Indirect costs may include
both infrastructure and non-infrastructure costs. Infrastructure costs include office equipment, office supplies,
nonprofessional personnel, and laboratory or building construction or renovations used to conduct research.
Secretaries, administrative assistants and clerical personnel are nonprofessional personnel and
should be recorded in the infrastructure column.  All other personnel are considered to be professional personnel
and therefore are non-infrastructure.
Only whole dollars are allowed in the columns labeled "Infrastructure Funds," "Non-Infrastructure Funds"
and "Full Project Costs."
[NAME] grants: This budget must be completed by the lead applicant with costs for all subcontractors
listed under the budget category "Subcontract Services." In addition, a separate budget must be completed
for each subcontractor.
At least 50 percent of the funds requested in the nonformula grant application must be used for clinical
and/or health services research.
DO NOT CHANGE THE NUMBER FORMAT IN ANY CELLS.
Do not insert macros or formulas for hourly rates or no. of hours
Instructions for completing each budget sheet:
Budget Summary
Cell A5: Insert the legal name of the entity that will receive the funds.
[NAME] grants: on the subcontractor's budget, insert "Subcontractor:" followed by the name of the
subcontractor.
Cell A6: Leave blank.  The SAP # will be inserted by the Department after the budget is submitted.
Cell A7: Insert the budget period (effective and termination dates of grant, e.g., 1/1/2025 - 12/31/2029).
YOU CANNOT ENTER ANY $ AMOUNTS ON THE BUDGET SUMMARY PAGE.
THERE ARE FORMULAS IN EACH CELL AND THE TOTALS FROM THE OTHER PAGES WILL
AUTOMATICALLY APPEAR ON THE SUMMARY PAGE.
[NAME] grants: After completing all of the worksheets, please make sure that the total budget amount
is equal to the amount of formula funds that you are eligible to receive, as designated by the Department.
[NAME] grants: After completing all of the worksheets, please make sure that the total budget amount
is the same as the amount requested on the cover page.
Category I - A. Staff Personnel
Column A - Starting with the principal investigator, list the names and job titles of the
applicant organization's employees who will be funded by the grant.  If staff has not been hired, use the
title of the position followed by TBA in place of names. Do not include employees of other institutions here;
list them in the subcontractor budget or in the consultant worksheet, as appropriate.
Exclude anyone whose salary is NOT funded by the grant, e.g., if the PI's salary is not paid with grant funds,
do not list him or her.
[NAME] grants: If the grant funds more than one project, indicate the number(s) of the research project(s)
in which the person will work.  For example, if [NAME] is the biostatistician on projects 1 and 3, the line
should be:  [NAME], Biostatistician, Projects 1 & 3."
Column B - For each position, enter the hourly rate rounded to the nearest cent, e.g., $20.33, not $20.333.
Do not enter macros or formulas.
If the position is a salaried position, you will have to convert the salary to an hourly rate.
Column C - For each position, enter the total number of hours needed to complete the project.
Enter the number of hours rounded to the nearest hundredth (e.g., 20.33, not 20.333).  Do not enter macros
or formulas.
If you are calculating a full-time position for one year and assuming an 8-hour day, 5 days/week, and
52wks/yr, the total number of hours for the position for the year would be 2,080.
None of the grant funds shall be used to pay the salary of an individual at a rate in excess of the Executive
Level I of the Federal Executive Pay Scale in accordance with the NIH Guide for Grants and Contracts,
Guide on Salary Limitations on Grants, Cooperative Agreements and [NAME].
The NIH allows a 3% increase in salary per year.  While the DOH does not place a limit on the % increase in
salary, all cost increases must be reasonable and justified.
Column F - Numbers cannot be entered in this column.  It contains formulas that multiply columns B and C.
Column D - If the position is a clerk, secretary or administrative assistant, make the amount in column D
equal to the amount in column F.  Do this by putting an equals sign (=) in column D, clicking on the cell in
column F that you want to copy, and then hitting enter.
Only clerical, secretarial and administrative assistants are considered "infrastructure;"
all other positions are "non-infrastructure."
Column E - If the position is NOT a secretarial or clerical position, make the amount in column E equal to the
amount in column F. Do this by putting an equals sign (=) in column E, clicking on the cell in
column F that you want to copy, and then hitting enter.
Please make sure that, when added together, the subtotals of columns D and E equal the total costs in Column F.
Category I - B. Fringe Benefits
Columns A & B - are protected. They contain formulas from Category I-A, Staff Personnel (prior worksheet).
Column C - Enter the fringe benefit rate for each position, rounded to the nearest one hundredth
(e.g., 33.33%, not 33.333%). If the position does not receive fringe benefits, enter zero.
Column F - This column contains formulas that multiply columns B and C, and then round to the nearest dollar.
Column D - If the position is clerical or secretarial, make the amount in column D equal to the amount shown
in column F. Do this by putting an equals sign (=) in column D, clicking on the cell in
column F that you want to copy, and then hitting enter.
Column E - If the position is NOT a secretarial or clerical position, make the amount in column E equal to the
amount shown in column F. Do this by putting an equals sign (=) in column E, clicking on the cell in
column F that you want to copy, and then hitting enter.
Cells A59-61 - Specify the benefits included in the fringe benefit rate by entering the types of benefits
that are covered, e.g., health insurance, FICA, etc.
Category II - Consultant Services
NOTE: The total cost of out-of-state consultants and subcontractors must not exceed 2 percent of the total grant.
Specify the city and state where the consultant is located.
Follow the same instructions as for Category I - A. Staff Personnel.
Category III Subcontract Services
NOTE: The total cost of out-of-state consultants and subcontractors must not exceed 2 percent of the total grant.
Columns A - Enter the names of the subcontractors and indicate the service to be
provided in parentheses. If the subcontractor is not known, use [NAME] TBA.
Specify the city and state where the subcontractor is located.
Column F - Enter the total cost of the subcontractor.
Columns D and E - Break subcontractor costs into infrastructure and non-infrastructure costs.
[NAME] grants: Please make sure that the infrastructure cost breakout for subcontractor services
in the lead applicant's budget matches the infrastructure breakout in the subcontractors' budgets.
Please make sure that the sum of the total costs in Columns D and E equals the total costs in Column F.
Category IV - Patient Services
Column A - Describe the service, rate and number of patients to be served.
Column F - Enter the cost of service.
Columns D & E - Numbers cannot be entered in these columns.  Patient services are non-infrastructure costs,
so these columns contain formulas that automatically enter amounts from column F into column E.
Category V - Equipment
NOTE: Use this budget category only for a piece of equipment costing $5,000 or more.  Equipment items
costing less than $5,000 should be listed in the [NAME] category, Category VI.  Equipment maintenance and service costs
should be placed in Other Costs, Category IX.
Columns A, B & C - In column A, list each equipment item separately.  Then, for each item,
list the quantity in column B and the cost per item in column C.
Column F - This column contains formulas that multiply columns B and C and then round to the nearest dollar.
Column D - Only office equipment costs are infrastructure costs.  Enter all office equipment costs in column D.
Do this by putting an equals sign (=) in column D, clicking on the cell in column F that you want to copy,
and then hitting enter.  Computers and computer software that are used primarily and specifically to conduct
research and not as general pieces of office equipment are considered non-infrastructure costs.
Column E - Insert all non-office equipment costs in column E. Do this by putting an equals sign (=) in column E,
clicking on the cell in column F that you want to copy, and then hitting enter.
Please make sure that the sum of the total costs in columns D and E equals the total costs in column F.
Category VI - Supplies
NOTE: This budget category should include office supplies, including personal computers and facsimile
machines, valued at less than $5,000.
Column A - List types of supplies separately, e.g., offices supplies, chemicals, research supplies, etc.
Column F - Enter the cost for the supplies.
Column D - Only office supplies costs are infrastructure costs.  Put all costs for office supplies in this column.
Do this by putting an equals sign (=) in column D, clicking on the cell in column F that you want to copy,
and then hitting enter.  Computers and computer software that are used primarily and specifically to conduct
research and not as general pieces of office equipment are considered non-infrastructure costs.
Column E - Insert all non-office supplies costs.  Do this by putting an equals sign (=) in column E,
clicking on the cell in column F that you want to copy, and then hitting enter.
Please make sure that the sum of the total costs in columns D and E equals the total costs in column F.
Category VII - Travel
NOTE: Funds may not be used for international travel.
Columns A and F - Enter costs in column F.
Use a separate budget line (row) to report costs for each of the 6 following items:  Mileage, Lodging,
Airfare, Subsistence, Parking / Tolls, and Ground Transportation.
Example 1: assume that costs were anticipated in each of the 6 items listed above, we would need to use
lines 49-54 (one line per item) to enter the costs. E.g.,
On line 49, enter cost for mileage in column F (cell F49)
On line 50, enter cost for airfare in column F (cell F50)
Continue in the same manner ending with line 54, ground transportation.
Example 2: assume that costs were anticipated in three items:  mileage, lodging, and parking / tolls.
Costs would only be entered for these three items, each on a separate line.
Columns D & E - Travel costs are non-infrastructure costs.  Column E contains formulas that automatically
copy the costs from column F.
Category VIII - Laboratory or Building Construction and Renovations
Columns A and F - List the construction projects in column A and enter the costs in Column F.
Columns D & E - Construction and renovations are infrastructure costs.  Column D contains formulas
that automatically copy amounts the costs from column F.
Category IX - Other Costs
NOTE: This budget category shall be used for expenditures such as telephone, printing, postage and
indirect costs that do not fit into other budget categories .
Funds may not be used for the purchase or lease of motor vehicles or to supplant federal or other state funds
that have been made available for this purpose.
Funds may be used for tuition, but only for those investigators who are directly involved in carrying out
research funded by the grant.
Funds may not be used to pay honoraria to individuals asked to serve on advisory committees.  Funds may be
used to reimburse committee members for travel expenses related to attendance at advisory committee
meetings.  Funds may be used to pay costs for consultants or speakers related to the research project.
Indirect costs must be supported by a uniform method to equitably allocate and distribute indirect costs across
all projects.  The applicant must be able to support the indirect cost rate with an allocation plan,
if requested.
Indirect costs must not be charged against items in Categories II and III (Consultant and Subcontract Services).
A subcontractor must not charge indirect costs against items in Categories II and III.
Indirect costs cannot be increased at any time during the grant agreement.  If grant funds are being used to pay
for indirect costs, you cannot charge an indirect cost rate higher than the rate specified in the budget.
[NAME] grants: Indirect cost rates shall be no greater than 20 percent of the sum of total direct costs less
Categories II and III costs. A subcontractor may charge an indirect cost rate of no greater than 20 percent
of the sum of total direct costs less Categories II and III costs.
Columns A and F - List costs not elsewhere specified in column A and enter the costs for the items in
Column F.
Cell A58, Indirect Costs - List the indirect costs in cell F58.  In cell A59, specify the rate, the budget categories to
which it applies & the total cost of those categories.  Must insert "Up to" prior to % rate.  Cell A59 examples:
Up to 20% of $150,000  (All Categories except II & III)
Up to 30% of $40,000  (Categories I & VI)
Columns D and E - None of the items listed under Category IX will be considered infrastructure costs
except possibly indirect costs, which may or may NOT include items defined in the RFA as infrastructure.
To determine if your indirect cost rate includes any costs for infrastructure items as defined by Act 77
and in the RFA, you need to review how your organization calculates the indirect cost rate
and determine the portion of the rate (if any) that is used for office equipment, office supplies, secretaries,
administrative assistants and laboratory construction or renovation.  If any of your indirect costs include
these items, you should list that portion of the indirect costs under infrastructure (column D).
Please note that when you prepare the annual expenditure reports of the grant, if you include any
indirect costs in the infrastructure column of the budget, you will have to report those indirect costs
on the infrastructure report broken down by the categories: office supplies, office equipment,
administrative personnel and laboratory construction.
Example 1:  Assume that a grant's budget for laboratory renovations (an infrastructure cost)
is $100,000, the budget for research personnel is $100,000 (non-infrastructure cost)
and the indirect costs are $40,000 (20% of total direct costs less Category II and III).  The applicant reviews
its methods for determining the indirect cost rate and determines that 8% of the costs that comprise the
indirect costs are for nonprofessional personnel used to conduct research.  None of the other costs that
comprise the indirect costs are for items defined as infrastructure in this RFA.  Therefore, only 8%
of the indirect costs ($3,200) would be placed in the infrastructure column and the remaining 92% of the indirect
costs ($36,800) would be placed in the non-infrastructure column.
Example 2: The budget included a $100,000 construction project, and 20% of indirect costs are charged
against the construction project. The organization's indirect cost rate method of calculation does
not include any costs for office equipment, office supplies, clerical personnel or laboratory
construction/renovation.  In this case, none of the indirect costs for the construction project would be
listed in the infrastructure column.
Please make sure that the sum of total costs in columns D and E equals total costs in column F.
FINAL CHECK - After you have finished completing the budget worksheet, please go to the "Final Check" worksheet.
This worksheet allows you to make sure that the sum of the infrastructure and non-infrastructure costs are
equal to the total funds for each budget category.