Budget Management

Budget Management

The Committee on Research and Publications recognizes that research is a creative and fluid process, often providing shifts, needs, and opportunities to which researchers must have the ability to respond. Once awarded, research funds are to be managed and allocated in support of the proposed research at the researcher's discretion. There are two firm exceptions to this. Funds awarded in support of student salaries and benefits are non-transferable and are to be used only for the purposes proposed in the original application and specified in its budget. Also, research funds are not to be deployed in the purchase of non-disposable capital equipment (e.g., computers, sound equipment, cameras and so on), except in circumstances where the Committee on Research and Publications has approved such expenditures in its adjudication of the original research application and associated budget proposal. Expense claims must be supported by the required and appropriate documentation and receipts.

Personnel Costs Undergraduate level $10-$14/hr + 11.5% benefits)
Graduate level $14-$18/hr + 11.5% benefits

Note: Professional Contract Services/Personnel (e.g. translation, transcribing, web development, software development) be specific and provide sufficient detail, justification and backup for reasonable market rate.

Since all anticipated budget costs need to be justified, applicants should carefully detail the level of training necessary for high quality completion of their projects. Personnel costs can vary from the above guidelines, depending on justification of needs. The amount charged to the grant is the hourly rate plus fringe benefits. The fringe benefits are composed of 4% vacation pay and the employer portions of CPP an EI. In the case of the Personnel Costs above, the fringe benefits are currently calculated to be 11.5% (subject to change).

If you hire a research assistant at $12/hr, this means that approximately $13.38/hr is charged to your grant. This calculation ($12.00 + 11.5%) must appear on your budget request in your internal grant application. In the case of the example above, the amount paid to your research assistant (in terms of take home pay) is NOT $13.38/hr. The actual amount paid to your research assistant is $12/hr plus 4%. The employer portions of CPP and EI are a cost to the grant. If, when you apply for a grant, you budget for personnel costs at $12/hr +benefits, you should advise your assistants that $12/hr is the hourly rate of pay that they should expect.

Hiring assistants requires paperwork with Payroll in Human Resources (not the Research Office). Please speak directly to Payroll to get the proper forms to ensure that research assistants will be paid accurately, and to clear up any additional questions about the hourly rate of pay as it is listed on the forms. All casual worksheets should include information about the hourly rate of pay.

Finally, Financial Services will produce a monthly account update. However, since there may be a lag time between expenditure and actual posting in the account, researchers should monitor their expenditures closely. The monthly account may not reflect all current charges to date.

When the Committee is considering requests for funds to do research elsewhere, the purpose of a research trip is the paramount factor. The Committee's priority is to fund travel for which the explicit purpose is a) to allow the researcher access to resources which are not or cannot practically be made available locally; b) to allow the researcher the opportunity for consultation or collaboration with colleagues. A consultation has to be specific concerning an ongoing collaborative piece of work which is being conducted separately by all parties while working at their individual home universities. If a Mount Saint Vincent University faculty member wishes to collaborate with a colleague at another university, the Committee must be satisfied that the consultation cannot be reasonably achieved by making use of technology currently available at the university (e.g., email, teleconferencing). Costs are always a consideration in decisions about research travel. Applicants should note that the Committee will be rigorous in considering travel requests. The onus is on the researcher to justify requests in support of travel. Applicants are also reminded that faculty conference expenses are not eligible costs on an internal research grant. Please refer these applications to the Dean's Travel Committee in accordance with the procedures outlined in the Collective Agreement. The Committee supports initiatives to include student research assistant participation in the development of research outcomes for presentation at scholarly conferences and within other public venues. The Committee considers student research assistant participation in these activities as contributory to their formation as researchers and scholars. To this end, the Committee encourages applicants to budget travel and subsistence support for student research assistants. Prevailing university guidelines for subsistence rates (e.g. hotel; per diem; and mileage) will apply.

Computer Hardware and Software The Committee funds requests for computer hardware and software purchases only in extremely exceptional circumstances. Such purchases have been allowed only when the Committee has been convinced that the requested computer equipment was essential for the conduct of the proposed research. The fact that an expense is an eligible and justifiable one does not mean the Committee will see fit to cover it, even if a grant is given to conduct the research.

Equipment purchases must be essential to the conduct of the research and not just a matter of convenience. Committee members have understood, however, that there are extraordinary circumstances in which it is better to buy equipment than suffer great inconvenience. Note: The Purchasing Department must be consulted to obtain accurate quotes for non-disposable equipment and other appropriate items for any non-disposable capital items costing over $100.00. Also note that items purchased on internal grant funds are the property of the university. Consequently, anticipated purchases of non-disposable equipment such as desktop PCs and laptops must be reviewed by IT&S for compatibility and for adherence to the MSVU Procurement Policy. All non-disposable capital equipment purchased must be registered with IT&S and receive an asset number.

This category includes paper, Xeroxing, postage, long distance costs and the like. Individual types of expenses should be itemized when they are significant. Book or journal purchases are not allowed.

Per Diem Charges The current per diem charges allowable are listed below:

Canadian - $45CAN/day
Breakfast $8
Lunch $12
Dinner $25

United States of America - $45US/day
Breakfast $8
Lunch $12
Dinner $25

For International Travel, please consult the Treasury Board of Canada for current rates.

MileageThe university will reimburse mileage for using your personal vehicle at the rate of $0.37 per kilometre (Rate as of July 1, 2008)