The following information is meant to be a guide to developing a typical budget. Questions about grant budgets can be addressed to the grants coordinator and Grants Accounting. 

Proposal Budget Preparation
Note: It is the policy of Lane that proposal budgets cover all direct costs and indirect costs (college overhead) of conducting the proposed project. The only exceptions to this policy are limited to any cost sharing requirements of the agency to which the proposal is being submitted. All cost sharing must be approved by a Vice President.

The grants coordinator along with Grants Accounting is responsible for assisting in the development of all proposal budgets to produce a budget that accurately reflects the costs of running the proposed project, this includes direct costs and indirect costs (college overhead). In developing a proposal budget, the grant developer should provide the best estimate of anticipated expenses for the project. Avoid either inflating or under-estimating the expenses. Grants Accounting needs a budget summary form, with as few budget line-items as the agency will allow. If the agency does not provide a format, Lane has an approved budget summary format which utilizes a maximum of eight categories.

Salaries and Wages
The grants coordinator will work with the grant developer to provide salary figures for each individual who will be employed on the project. See "Salary and Wages Rate Sheet." The annual salary (or academic year as appropriate) for each faculty and staff person identified in the budget should be increased for cost of living and other pay increases in multiple year budgets. Faculty Salaries: Faculty salaries are calculated by taking the portion of time that the person will be devoting to the project (1/2, 1/4, 1/8, 1/16, or other) and multiplying it by the individual's salary. Other Staff: Costs are calculated as a percentage of the person's projected salary and correspond to the percentage of time to be devoted to the project. This pertains to research associates, secretarial and other non-professional staff.

Fringe Benefits
Effective July 1, 1998, the college will charge to the grant the same fringe benefit rates which apply to all other college activities. The college may change these fringe benefits during the course of the grant.

Supplies
Any single supply item that costs more than $5,000 must be itemized.

Equipment
Permanent equipment $5,000 and up must be specified and costs itemized. Computers need to be listed separately and itemized regardless of cost. Many funding agencies require a 1:1 match for equipment.

Consultant Agreements
Consultant fees are direct payments for the services of experts not otherwise employed by the college. Consultants are hired to accomplish specific tasks of brief duration. The consultant's name and approximate daily rate must be included. Federal projects may have limitations for the maximum daily rate for consultants. For example, NSF maximum per diem rate is $443 for consultants. This information is usually found in the application guidelines.

Travel
The purpose of all trips should be stated. Domestic and foreign trips must be shown separately. The actual cost of accommodations, meals and local transportation should be specified and the costs must be reasonable.

Subcontracts
Subcontracts are agreements between the college and other organizations or institutions that will perform part of the work for the principal grant recipient. If work is to be performed by a subcontractor, include the subcontractor's authorized proposal and budget. In the proposal, document the reason for choosing a particular subcontractor. When an agency makes an award to Lane and a subcontract is necessary, the subcontract shall be prepared with assistance by Grants Accounting and authorized by the President or Deputy Clerk.

Indirect Costs
It is the policy of the college to request all costs incurred in the performance of externally supported projects. This includes both direct and indirect costs (college overhead). Indirect costs (sometimes called overhead) are all costs that are not part of the specific project, but that are necessary to the general operation of the college to support the project. Included in the calculation of the indirect cost rate are utilities, general and departmental administration, library, accounting and purchasing services. For most grants, indirect costs are calculated by totaling all budgeted salaries and wages in the proposal budget and multiplying by the current approved indirect cost rate. Some agencies only allow total direct costs (TDC) and at specific rates. In deciding whether to apply for a grant, it is important to evaluate the costs to the college against the benefits to the college. This is particularly true in the case of small grants with complex reporting procedures and grants which offer little or no indirect cost recovery. While each project's feasibility should be discussed with the appropriate VP, the grants coordinator can assist with this decision.

Indirect costs will not be waived. The only exceptions are:

Submission to an agency that explicitly limits or prohibits payment of indirect cost to outside organizations.

Recommendation of the Vice President that a waiver of indirect cost is necessary to conduct or compete for the project

Grants Office - Foundation - 4000 East  30th Avenue, Eugene, Oregon  97405
(541) 463-5312 | fax:  (541) 463-3985 - Building 3, Room 205
Please address questions about this page to Grants Coordinator

Aaron Shonk at (541) 463-5312 or email Aaron Shonk.