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Guidelines for Budget Proposal Preparation
JOINT COUNCIL OFFICE (JCO)
GUIDELINES FOR BUDGET
PROPOSAL PREPARATION
(Full Research & Exploratory Grants)
Joint Council Office
1 Fusionopolis Way
#21-10 Connexis
Singapore 138632
Tel: (65) 68266 356
Fax: (65) 6478 9587
E-mail: [email protected]
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Guidelines for Budget Proposal Preparation
NOTES ON THE BUDGET PROPOSAL
1
Each proposal must contain a budget for each year of support and a
cumulative budget for the duration of the project. Breakdown of the budget by
participating RIs by year must be shown. Please note that virements of funds
(of any amount) across RIs should not be made without the prior written
consent of A*STAR. Please refer to the application form for the fund quantum
of each grant category.
2
The budget must identify and itemise direct costs associated with each line
item. Expenditures should be budgeted inclusive of any Goods & Services
Tax payable. If there is already existing collaboration in the area proposed in
the application, please provide details of the origin of the fund support and
why this fund could not be used for the proposal.
3
Present a detailed case for the resources required, showing what alternatives
have been considered and rejected, and provide a cost-benefit appraisal
where appropriate.
4
Any direct cost charged to a JCO grant award must be reasonable and
directly allocable to the supported activity. The four budget line items are:
5
Expenditure on Manpower (EOM)
5.1
The EOM budget should not exceed 70% of the total grant amount.
5.2
EOM may include salaries and allowances of all research staff employed by
A*STAR, including PIs, research fellows, research assistants and laboratory
technicians.
5.3
JCO will support a pro-rated EOM cost with the staff’s employing organisation
according to the percentage of time committed to the project. This support can
be used for both new hires as well as existing staff. The award should not
augment the salaries of staff already supported by the employing organisation
or other sources of funding.
5.4
Each position must be clearly identified and the budget must reflect prevailing
organisational practice for salaries and allowances.
5.5
For manpower costs, justify the type and level of all staff appointments and
the duration of employment. Please consult your employing organisation for
the prevailing terms and conditions.
5.6
You are advised to budget for annual increments, National Service
increments, staff welfare, medical, commuted leave pay and other related
manpower costs required for the entire project life. Please consult your
employing organisation for the prevailing rates.
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Guidelines for Budget Proposal Preparation
5.7
Research staff who are supported fully or partially by the JCO grant must
declare their time commitment in a declaration form which will be sent with the
Letter of Award. It is the responsibility of the Project Director to promptly seek
JCO’s approval on any changes to the research personnel.
5.8
The manpower costs will cover salaries as well as relocation costs. Salary is
inclusive of basic salary, CPF, bonuses (including 13th month) and benefits
(flex, dental, insurance). For foreign researchers whose employment term
includes housing and education allowance, these items may be pro-rated and
included in the manpower cost. However, due to the payment of gratuity only
at the end of the employment contract, expenses related to gratuity will not be
covered by the JCO grant. Relocation cost is applicable only to new foreign
hires to the JCO project and is prorated based on the percentage effort within
the JCO project. It comprises air-passage, transit allowance and settling-in
allowance..
6. Equipment
6.1.
The Equipment budget should not exceed 10% of the total grant amount.
6.2.
A*STAR guidelines on the procurement of equipment must be followed. Items
of need must be individually identified and the cost estimated. For items
greater than S$70,000, relevant documents showing reason for the selection
of vendor should be submitted to the JCO on the next fund requisition cycle.
6.3.
Allowable items would encompass equipment and apparatus for the conduct
of the research, but this would exclude general purpose items like computers,
workstations and printers unless they are exclusively used in conduct of the
research.
6.4.
You should conduct a reasonable survey of all existing relevant equipment in
your organisation and local research institutions (A*STAR RIs/consortia,
universities, research centres etc.) and make use of them instead of
purchasing similar equipment.
6.5.
For new equipment, please justify the following:
6.5.1. The need to purchase the equipment/facilities, and the choice for
selecting the equipment. Also show that the equipment chosen will give
the best value for money.
6.5.2. If the equipment budget consists of a single piece of equipment
costing S$70,000, detailed justification must be provided. Failure
to justify may lead to the equipment item being excluded from the
Equipment budget. Specifically, please provide the following:
 Explicit statements on the existence of similar equipment within
A*STAR or your collaborators’ laboratories and its availability;
 Justify why equipment time cannot be purchased in other local
laboratories that have similar equipment;
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Guidelines for Budget Proposal Preparation


6.6.
Provision for maintenance;
Where appropriate, please also indicate commitment from other
potential users, justification of usage level and details of other
intended or proposed uses upon project completion.
At the end of the project, JCO shall have the option to require that the
RIs/consortia transfer ownership or make available the use of any of the
Assets and Materials funded by a JCO grant to JCO or any other person or
body at no cost.
7. Other Operating Expenses (OOE)
7.1.
Items under this category must be clearly specified and they may include
materials, supplies, computer services (use of high performance computer
resources and support services), software license, equipment maintenance
costs, travel (allowance for airfare is based on a closed loop economy airfare)
and conference costs. Further details can be found at section 9.2.
7.2.
There should not be any cross-charging for the use of equipment that belongs
to A*STAR RIs/consortia participating in the project under the JCO grant
award. Only expenses for the use of external equipment on a fee-for-service
may be charged to this category. This may include external service providers,
the Biopolis Shared Facilities, Biological Resource Centre, or in special
circumstances, RIs/consortia whose staff are not participating in the JCO
project and who provide specific fee-for-service.
7.3.
For purchases of materials and consumables, justify the following:
7.3.1. The need for consumables. Consumables requested must be items
that can be uniquely and unambiguously identified with the research
project.
7.3.2. The number, type and source of supply of animals to be used in the
research. Show that the number of animals to be used is the minimum
required to produce valid results.
8. Travel
8.1.
JCO will only cover travel expenses made in relation to the JCO project,
where the attendance of meetings and conferences must enhance the project
or provide an opportunity to disseminate results. Please submit relevant
supporting documents specifying the objective of travel, destination and
actual costs expended on the next fund requisition cycle. Travels must be
made in accordance with A*STAR guidelines.
8.2.
For grants awarded after the 1st of October 2010 no virements may be made
into the Travel vote.
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Guidelines for Budget Proposal Preparation
8.3.
A cap of S$5,000 per researcher per year is to be adhered to when preparing
the proposal budget. The total travel budget for the proposal should not
exceed S$15,000 per year for Full Research Grants and S$10,000 per year
for Exploratory Grants.
8.4.
For budgeting of overseas travels, please justify the following:
8.4.1. The need for any travel. Whenever possible, detail the places and/or
countries to be visited, the purpose, duration and persons travelling,
and emphasize any proposed international collaborations.
8.4.2. All travel requests made on proposals should be evaluated against IT
alternatives such as e-mail and video conferencing, and cogent
reasons must be given for not using IT.
8.4.3. A breakdown of the travel budget into airfare and allowance for board
and lodging should be provided. You are advised to only provide fair
and reasonable estimates for travel expense.
9. FUNDABLE / NON-FUNDABLE DIRECT COSTS
The following provides a guideline of the fundable/non-fundable direct costs
for your project. You should check with your office of research/finance office
for further details.
9.1
EOM Related Expenses
Type of Expenses
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Guidelines for Budget Proposal Preparation
Type of Expenses
Description
A. Salaries, CPF
and fringe benefits
including medical,
dental, contribution
to welfare fund, etc.
Allowable as part of overall compensation to
employees provided such costs are incurred under
formal established and consistently applied policies
of the employing organisation, and pro-rated
according to staff’s percentage time commitment to
the JCO project.
All research staff associated with the project who
qualify for salary support from JCO.
The salaries offered to staff should be reasonable, in
line with local market benchmarks and comply with
formal established pay scale of the employing
organisation that is consistently applied regardless of
the source of funds.
Salary is inclusive of basic salary, CPF, bonuses
(including 13th month) and benefits (flex, dental,
insurance). For foreign researchers only, housing
and education allowance may be included). It
excludes any expenses related to gratuity.
B. Bonus / Incentive
payments
Allowable as part of a total compensation package,
provided such payments are reasonable and are
made according to a formal policy of the employing
organisation that is consistently applied regardless of
the source of funds. The amount claimable is prorated according to staff’s percentage time
commitment to the JCO project.
C. Overtime
Not allowable.
D. Annual leave
Allowable for employees. The number of days of
leave accorded to staff must be in accordance with
formal policies of the employing organisation that is
consistently applied regardless of the source of
funds.
E. Staff recruitment
cost
Not allowable. Examples of such costs
advertisement and recruitment agency cost.
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Guidelines for Budget Proposal Preparation
Type of Expenses
Description
F. Staff relocation
and related cost
Staff relocation, settling-in allowances etc, are only
allowable for new foreign hires to a JCO project and
will be prorated based on the staff’s percentage time
commitment to the JCO project.
Staff currently employed on pre-existing projects will
not be able to claim relocation and related cost.
Relocation cost comprises air-passage,
allowance and settling-in allowance.
transit
G. Staff insurance
JCO will only fund the pro-rated (according to staff’s
percentage time commitment to the JCO project)
premiums for such plans if they are incurred under
an established and consistently applied policy of the
employing organisation. Employing organisation may
be requested to certify that such payments are in
accordance with its established policy or on the same
terms as the other staff.
H. Visiting
Professors
Not allowable unless specifically provided for in the
grant and approved by JCO.
9.2
OOE Related Expenses
Type of Expenses
Description
A. Audit fees
Not allowable. This includes both internal and
external audit fees.
B. Bank charges
Allowable as long as it is specifically related to the
payments for consumables and equipment used for
the JCO project.
C. Books and
specialised journals
relevant to the
research
Books and journals should be obtained from the
library and PIs should refrain from purchasing the
same books or subscribing to such journals. Where
absolutely required, funding for journal subscription
would be restricted to the duration of the project.
D. Customs and
import duties
Allowable as long as it is specifically related to
importation of consumables and equipment used in
JCO the project.
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Guidelines for Budget Proposal Preparation
Type of Expenses
Description
E. Entertainment &
Refreshment
Not allowable.
F. Equipment usage
charges
Not allowable for use of equipment that belongs to
A*STAR RIs/consortia participating in the JCO
project.
Only allowable for the use of external
equipment/services on a fee-for-service basis. This
may include external service providers, the Biopolis
Shared Facilities, Biological Resource Centre, or in
special circumstances, RIs/consortia whose staff are
not participating in the JCO project and who provide
specific fee-for-service.
G. Fines and
penalties
Not allowable.
H. GST
Allowable for expenses incurred for the project.
I. Insurance
premiums
Not allowable. This includes insurance premiums for
equipment, workmen compensation and professional
indemnity of researchers funded from A*STAR
grants.
The RI/consortium involved is responsible for the
insurance of the equipment, relevant workmen
compensation and professional indemnity insurance
which are in line with the RI/consortium’s risk
policies.
However, personal travel insurance for approved
overseas trips is claimable.
J. Laundry
Not allowable. This includes clean-room attire and
footwear.
K. Lab Coat
Not allowable.
L. Local &
international
students’ fees or
other stipends or
awards to students
Not allowable.
M. Legal fees
Not allowable.
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Guidelines for Budget Proposal Preparation
Type of Expenses
Description
N. License Fees
Not allowable. (e.g. radiation licence from HSA)
O. Local &
Overseas
conferences
Allowable provided that the conference is directly
relevant to the research area or necessary to
accomplish the project objectives for PIs and
research staff funded under the JCO grant.
Generally, sending of attachment students for
conference is not allowable. If the PI wishes to send
approved attachment students for conference,
please write to JCO with the appropriate justification
to seek approval prior to making the travel.
If the conferences are conducted overseas, the travel
policy of the employing organisation must be
consistently adhered to.
P. Overhead
expenses
Not allowable.
Q. Patent
application
Not allowable.
This includes patent application filing, maintenance
and other related cost.
R. Professional fees
(including fees to
consultants)
Not allowable.
S. Professional
membership fees
Not allowable. This applies to PIs and all research
staff funded from the JCO grant.
T. Publications
Allowable.
Page charges for publication of manuscript in
professional journals are allowable. The costs of
reprints and publishing in other media, such as
books, monographs and pamphlets are not
allowable unless specific approval has been obtained
from JCO.
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Guidelines for Budget Proposal Preparation
Type of Expenses
Description
U. Purchase of lab
supplies,
consumables,
animals, use of
services or lab
spaces within the
service provider’s
central facilities
Allowable.
The cost for the use of the services and central
facilities owned by the provider, such as animal
holding units, central laboratory services are
allowable and must be based on provider’s fee
schedules which are consistently applied regardless
of source of funds. Please also see item 9.2F.
The service provider may be requested to certify that
the fee structure is applied consistently.
V. Repairs and
maintenance of
equipment
Not allowable unless specifically provided for in the
grant and approved by JCO.
The period of maintenance funded from the research
grant, if approved, should be restricted to the
duration of the project.
W. Staff retreat
Not allowable.
X. Stationery and
Not allowable unless specifically provided for in the
printer consumables grant and approved by JCO. This includes printing
and photocopying charges.
Y. Training
Not allowable unless specifically provided for in the
grant and approved by JCO.
Z. Transportation,
postage & courier
services
Not allowable for general transport, postage &
courier charges.
Only allowable for postage, courier and freight
charges for bringing in equipment and specialised
research consumables related to the JCO project.
Rental of vehicles (land/sea/air) is not allowed unless
specifically provided for in the grant and approved by
JCO.
AA. Vaccinations
Not allowable for routine health vaccinations. Only
allowed when working with micro-organisms carrying
infectious diseases.
BB. Volunteers and
research patients
Allowable for payment to volunteers and research
patients provided this is the scope of the research
and has been provided for in the grant and approved
by JCO.
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Guidelines for Budget Proposal Preparation
9.3
Equipment Related Expenses
Type of Expenses
Description
A. General policy
There shall be no purchase of equipment 6 months
before the end date of the JCO project. The
completion date of the project refers to latest
approved completion date.
B. IT equipment
Not allowable.
Purchase of computer equipment and printers are
generally not allowed unless specifically provided for
in the grant and approved by JCO.
Where absolutely required, purchase of IT
equipment must be in accordance with the IT policy
of the RI/consortium involved, regardless of source
of funds.
C. Purchase of
PDAs, iPads,
handphones, etc
Not allowable unless specifically provided for in the
grant and approved by JCO.
D. Office equipment
Not allowable unless specifically provided for in the
grant and approved by JCO.
E. Office furniture &
fittings
Not allowable unless specifically provided for in the
grant and approved by JCO.
F. Cost of capital
works and general
infrastructure
(including the costs
associated with the
establishment and
running of the Grant
Administration
Office)
Not allowable unless specifically provided for in the
grant and approved by JCO.
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Guidelines for Budget Proposal Preparation
REFERENCE RATES FOR PROJECT COSTING #
1st Year
MANPOWER
2nd Year
3rd Year
Total
Research Fellow (PhD Degree)
Monthly Salary (all-inclusive)
Total Cost Per Annum
$4,225
$78,910
$4,550
$87,035
$4,875
$97,045 $262,990
Research Assistant (Masters Degree)
Monthly Salary (all-inclusive)
Total Cost Per Annum
$3,120
$58,350
$3,280
$62,850
$3,440
$68,650 $189,850
Research Assistant (Hons)
Monthly Salary (all-inclusive)
Total Cost Per Annum
$2,640
$49,700
$2,800
$54,000
$2,960
$59,400 $163,100
Laboratory Technicians
Monthly Salary (all-inclusive)
Total Cost Per Annum
$1,600
$30,000
$1,695
$31,780
$1,800
$33,750
$95,530
$5,000
$5,000
$5,000
$15,000
TRAVEL (per person)
# The figures above are reference rates only. The rates actually used must comply
with the prevailing Human Resource and Travel guidelines of the employing
organisation.
GLOSSARY OF TERMS
Assets
Includes all equipment, computer software, goods, products,
databases, accessories, hardware and any other asset purchased
or acquired using the JCO funds, but does not include Intellectual
Property or consumables.
Award
Approved and committed grant support by A*STAR JCO for the
duration of the project (normally not exceeding 3 years).
Collaborator
Any company, institution, incorporated body or other industry or
academic collaborator which is not an Institution or an Investigator
of A*STAR but is to be engaged in the project in collaboration with
the A*STAR Institutions or any of them.
For avoidance of doubt, collaborators are not entitled to
receive (directly or indirectly) any portion of the Funds.
Direct Costs
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Costs required for the undertaking of the project. This excludes inkind contributions from industry/employing organisation/ other
organisations, existing equipment, materials and supplies.
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Employing
organisation
Refers to the RI/consortium where the research staff is employed.
Host Institution
The Host Institution is the RI/consortium which is the employing
organisation of the Project Director.
Laboratory
Technician
An individual who has a technical certificate, diploma or has
relevant technical experience.
Letter of Award
The letter issued by A*STAR JCO under which the award of the
project is made.
Line Items
Budgeted items listed under the EOM, Equipment, OOE and
Travel votes.
Materials
Includes documents, anonymised patient samples (including
tissue and sera), compilation of x-ray results, information and data
stored by any means but excluding confidential patient data
collated or acquired for the purposes of the project.
Principal Investigator
(PI)
A Principal Investigator is a researcher who makes significant
contributions to the intellectual content and is responsible for the
milestones and deliverables associated with a specific
component(s) of the proposed research work. For the purposes
of this grant, it has no reference to a particular RSE Grade.
Project Director
The Project Director shall be one of the Principal Investigators
who will be responsible for coordinating the project team,
managing the overall grant, including ensuring that the JCO grant
is appropriately apportioned to the participating RIs / Consortia,
as well as consolidating the progress report and final report for
submission to JCO.
Research Assistant
An individual employed in a research capacity and must at least
have a Bachelor degree.
Research Fellow or
Postdoctoral Fellow
An individual employed in a research capacity with at least a Ph.D
degree and who is not undertaking independent research.
Total Project Value
Sum of directs costs. This does not include in-kind contributions,
building costs, and existing equipment.
Visiting Professor
Overseas experts who are invited to A*STAR for 1 month or more
as part of the research project’s programme.
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