Budget Considerations

Salary Computation

Contact Lorri Moore, LIB 3821, 867-6867, for faculty and student salary information.

Fringe Benefit Computation

Contact Lorri Moore, LIB 3821, 867-6867, for faculty and student benefits information.

Sales Tax

Sales tax applies to purchases made on grant accounts. The local sales tax rate (the rate applicable in the locality in which goods are purchased) applies to purchases made within Washington State. Purchases made outside Washington State are subject to a Washington State Department of Revenue Use Tax of 8.4%.

Indirect Cost Rate

Indirect costs (or "facilities and administration costs") are costs for facilities and administration that are not budgeted as direct costs. Indirect cost rates are set in these ways: 1) Federally negotiated rate. Evergreen's negotiated rate (as of 5/9/2007) with the U.S. Department of Human and Health Services (DHHS) is 55% of salaries and wages for programs conducted on campus, and 27% of salaries and wages for programs conducted off-campus. This rate applies to grants with federal agencies unless they specify otherwise. 2) Grantor-designated rates. Some organizations specify an indirect cost rate. That is the rate that applies. For example, some federal agencies specify a rate other than the DHHS federally negotiated rate. 3) Some organizations do not allow indirect costs. In these cases, attach a copy of the grantor organization's indirect cost policy to your grant application and budget when submitting them for institutional approvals.

Cost Share

Cost share is a matching contribution to funds awarded by the granting organization. The percentage of cost share is specified by the granting organization. Cost share by the college must be approved by the Vice president for Finance and Administration.

Travel

The granting organization may specify restrictions on travel. Some U.S. government agencies or other organizations may specify U.S. carriers for foreign travel. Read and follow grantors' instructions. Evergreen travel policies and procedures may be found by clicking the address below.
Travel Office

Consultant Services

Be aware that some grantors limit compensation for consultants. Check grantor rules and guidelines. The federal government - NSF in particular - places ceilings on consultant daily wages.

Subcontracts

Walter Niemiec, Associate Vice President for Academic Budget, LIB 3801, 867-6411, is responsible for initially approving subcontracts and memoranda of agreement.

Personal Services Agreements

Personal/Client Services Contract Short Form