Budget FAQs

As of July 1, 2018, the current fringe benefit rates are:

29.3% – Faculty, Staff, and Adjuncts
20.9% – Post-Doctoral Fellows, Residents, and Interns
8.10% – Part Time Faculty, Staff, and Adjuncts
0% – Graduate and Undergraduate Students

Georgetown’s Office of Financial Affairs negotiates the fringe benefit rate annually with the DHHS Division of Cost Allocation.

Georgetown’s current indirect cost rates are:

On Campus
55.5% – Research
55.0% – Instruction
40.0% – Other Sponsored Activities
30.0% – Pharmaceutical Agreements
15.0% – Foundation and Corporation Agreements

Off Campus:
26.0% – Research, Instruction, and Other Sponsored Activity

Our Federally Negotiated Indirect Cost Rate Agreement is negotiated every three years. The Office of Financial Affairs provides more information about Georgetown’s cost rate agreement.

If a MedStar employee has a joint appointment here at the University, yes. If not, they will have to be a subaward.

Per NIH guidelines, consortium indirect costs do not count against our direct cost limits. However, these costs are listed under our direct costs on the budget.

The budget items that are excluded when tallying modified total direct costs (MTDC) are:

Equipment ($5000 and over)
Capital expenditures
Participant support costs
Patient care charges
Rental of space
Scholarships and fellowships
The portion of a subcontract in excess of $25,000
Tuition remission

A NIH modular budget requests funding in increments of $25,000 up to $250,000 in direct costs per year. A detailed breakdown of direct costs is not requested. All Institutes and Centers use the modular budget for applications requesting up to $250,000 in direct costs per year. 

Yes, unless otherwise stated in the announcement and so long as it does not exceed other budget limitations.

NIH prior approval is required for major budget or project changes, such as a change in key personnel, institution, or scope. Prior approval is not required for the first no-cost extension, pre-award costs up to 90 days before the budget’s effective date, and minor rebudgeting that does not effect the scope of the project.

No, only pieces of equipment which exceed $5,000 (for an individual piece of equipment) are considered “equipment.”

Either adjust your budget below $500,000 or request approval from the sponsor.

The first $25,000 in total costs may be applied to the modified total direct cost calculation. Anything in excess of this amount may not be applied to modified total direct costs.

Year 1: Variation in Number of Modules: One additional module of $25,000 is requested in Year 01 because additional costs related to startup will be incurred. Year 2: Variation in Number of Modules: One additional module of $25,000 is requested in Year 02 because additional costs related to salaries and supplies will be incurred.

The Center for Functional and Molecular Imaging (CFMI) uses a Certified Rate model to determine the hourly rate for MRI scanning. This process involves dividing the anticipated expenses directly related to scanning by the total anticipated use. All users pay the same rate derived from this process. The rate is recalculated on at least a biennial basis. Currently, it is anticipate that over the next five years the rate will be between $525/hr to $600/hr. We have been advised to use the high end of this price range plus a 3%/yr escalation for the purpose of grant budgets so as to limit under-budgeting the expense of MRI scanning.

Please select the example listed below that is most applicable to your application. This language has been approved by Georgetown General Counsel and the Office of Regulatory Affairs:

Example 1: Georgetown is serving as the sIRB:
Single IRB expenses in the amount of [insert amount] associated with the IRB’s secondary activities related to reviewing site-specific considerations at the [insert number of sites] participating institutions are included. Expenses associated with the IRB’s primary activities related to the review of the proposed research protocol and informed consent to be used at all participating institutions are covered under the University’s F&A rate and are not included in this cost estimate.

Example 2: Use of an Independent IRB as the sIRB:
An independent IRB will serve as the Single IRB of record for this project. Because Georgetown University’s use of an independent IRB is unusual and because the independent IRB’s expenses are not covered under the University’s F&A rate, all expenses related to the independent IRB’s primary activities at the Georgetown site and the independent IRB’s secondary activities related to the [insert number of sites] participating sites are included in this cost estimate.

Example 3: A subaward institution that is a participating site will serve as the sIRB:
Georgetown University has designated [insert institution’s name]’s IRB to serve as the Single IRB of record for this project. Expenses related to [insert institution’s name]’s IRB’s primary activities at Georgetown University and [insert institution’s name]’s IRB’s secondary activities at the [insert number of sites] participating sites are included in this cost estimate. Expenses associated with [insert institution’s name]’s IRB’s primary activities at [insert name of subaward institution] are not included in this cost estimate.
Example 4: A subaward institution that is not a subawardee or a participating or engaged site will serve as the sIRB:
Georgetown University has designated [insert institution’s name]’s IRB to serve as the Single IRB of record for this project. [Insert institution’s name] is not a subrecipient on this project. Expenses related to [insert institution’s name]’s IRB’s primary activities at Georgetown University and [insert institution’s name]’s IRB’s secondary activities at the [insert number of sites] participating sites are included in this cost estimate. Additional information and other examples (less relevant to Georgetown) are available.

Modular budget justifications must justify personnel only.

OSR requires a detailed budget justification for all proposals, including modular budgets, to ensure that the costs requested are allowable and allocable.