If a staff member is involved simultaneously in two or more projects supported by funds from the Federal Government, he may not be compensated for more than a total of "100 percent time" from such Government funds for all projects during any given period of time. Any situation of this kind should be duly noted in the budget. 2. Travel. In accordance with the established policy of the institution, travel may be paid to visiting professors and visiting lecturers from their place of residence or employment to the institute and return, as well as to staff members of the institute, when necessary for the effective planning and conduct of the program. Such travel costs may not exceed round-trip air fare for less than first-class accommodations on prop or jet aircraft, provided such accommodations are available and convenient; otherwise, first-class travel may be authorized. Per diem is not ordinarily allowed; and no travel allowance can be made for dependents. 3. Fees and tuition.-Participants supported by the Federal Government may not be charged tuition or other fees in lieu of tuition. (If tuition costs are mandatory by State law, the amount may be charged against the total operational costs and adjusted as an internal bookkeeping operation within the host institution's accounts. In any case, no additional funds will be allotted by the Federal Government for such charges.) There may be allowed as a cost of the program amounts equal to customary fees in lieu of determining the actual cost of providing the services covered by such fees; for example, a health fee. Such items would include fees other than tuition, required by the institution from students of the same or similar standing as federally supported participants. Fees and deposits of an optional nature may be collected from those who choose to pay such fees or deposits. 4. Supplies and materials.-This item includes the cost of reference books, instructional supplies and materials, and office supplies and materials used or expended in connection with the institute. Participants are expected to purchase their own texts. But, if necessary, a program may purchase other books which are required reading if such books are not available in adequate numbers in the institution's library and if their cost would prove an excessive burden on participants. Purchase of such additional books at the rate of one for each four participants would be an allowable cost under item B13. In addition, instructional materials which are not otherwise available, e.g., experimental curriculum materials which have not yet been published commercially may be purchased for the use of all participants. Such materials must be used by the participants, or used for demonstration purposes, in the program. A budgetary note should support such expenses. 5. Other direct costs.-Listed below are examples of items which may be considered as direct costs to the extent that they are consistently treated by the college or university as a direct rather than an indirect cost. a. Employee services and benefits: Costs of employee services and benefits such as insurance, pension payments, and social security, which are normally provided by the institution to its employees are allowable for the personnel for whom salaries and wages are included under item 1 above. (If such services and benefits are normally included with salaries and wages, the costs may also be included under item 1.) b. Communications, including cost of telephone, telegrams, and postage which are directly attributable to and necessary for the implementation and conduct of the program. c. Reproduction, including the cost of brochures and other items. which are specifically required. d. Transportation costs, including freight, express, cartage, and parcel post, relating either to goods purchased, in process, or delivered. e. Rental of equipment. The rental charges for equipment necessary for, and actually used in connection with, the program may be allowed. However, the host institution is expected to provide equipment adequate to meet the purposes of the institute, and exceptions must be justified. Indirect Costs Indirect costs will be computed on the basis of 8 percent of total costs, including stipends and dependency allowances, not subject to audit. In the case of non-self-contained institutes, with other than federally supported participants, the indirect cost figure will be calculated on the basis of the amount of direct costs, including stipends and dependency allowances, attributable to the Federal enrollees. Entertainment No amount may be budgeted for social activities, coffee hours, and the like. Federal funds may never be used for entertainment of any kind even though coffee sessions, picnics, a final dinner, and other similar activities contribute greatly to the success of a program. 12. Office supplies, reproduction, publicity, com- 13. Instructional supplies, etc., including books and 14. Required fees 15. Equipment rental and/or depreciation (if appli- $ Budgets for "Institutes for Advanced Study" should follow the model "Budget Outline" given on page 53. All figures should be rounded to the nearest dollar. The following comments give additional and specific information with regard to preparing the estimated budget. The letter and number assigned to each note correspond to the letter and number of the relevant item in the model "Budget Outline." Items which do not require explanatory notes are omitted. A-1. Depending upon the size and length of the program, the director of an institute will usually need to be relieved of part of his regular duties during the preceding semester. Except under extraordinary circumstances, this released time should not exceed one-half of his normal duties and usually is only for one course. The point at which the director is placed on full salary will vary and will depend upon the academic calendar and other conditions. However, generally the director may be allowed up to, but not exceeding, 3 weeks' salary, full time, in addition to the period of the program. Adequate time must be allowed to enable him to prepare his final report and to perform other duties. 81-559 0-67- -7 In compensation for his administrative duties, the director (and the director alone) may receive a reasonable increase in salary. This additional compensation for administrative duties, if any, shall be determined by the institution in accordance with its own administrative policies regarding payment for the same or similar types of service performed by members of its staff. The budget note should indicate exactly how the director's salary was determined: (a) His base salary and for what period of time; (b) what portion of his time, if any, in the preceding semester is being charged to the institute budget; (c) what his total salary will be for the period of the program and the weeks immediately preceding and immediately following; and (d) what extra compensation, if any, is paid for administrative duties. For example, if the base salary of the director of a 7-week program is $12,000 for a 9-month academic year (i.e., $6,000 per semester or $1,333 per month or $333 per week), and the institution's policy allows an increase of $99 a month for administrative duties, the following schedule would appear: time, spring semester (% of $6,000). % of spring semester (42 months @ $99). 1 week preceding institute 7 weeks (institute session) 1 week following institute 9 weeks X $333. 9 weeks @ $24.75 -administration_-_Total $2,000 149 2, 997 223 5, 369 Although the director of a program conducted during the regular session and lasting longer than a few weeks during the summer should receive appropriate compensation, the time he would need to devote may vary greatly, and the salary should be adjusted accordingly. A-2. A summer program may have the services of a secretary starting as early as January 1 and for as many as 3 weeks after its conclusion. But in no case may the commencement date precede the effective date of the letter of intent. In addition, there should be a small allotment in the budget to provide for additional clerical assistance on an hourly basis, as needed. Again, in some programs the pressure will not be as great, but reasonable provisions for secretarial and clerical aid should be made. A-3. The director may need the help of an associate or assistant director or administrative assistant during the program. Administrative duties should normally occupy no more than half of such an individual's time; the rest of his time should be devoted to teaching. His exact title should be indicated, and in the budget note the basis for his salary should be given in the same manner as that outlined below for other instructional staff members. No additional compensation may be given for his administrative duties. |