Sponsored Programs
“Cradle to Grave”
Office of Sponsored
Programs
University of Arkansas, United States Department of Agriculture and County Governments
Cooperating. The Division of Agriculture offers its programs to all eligible persons
regardless of race, color, national origin, religion, gender, age, disability, marital or veteran
status, or any other legally protected status, and is an Affirmative Action/Equal
Opportunity Employer.
Sponsored Programs Staff
Director
Sandra Williams
(stwilliams@uaex.edu)
Pre-Award
Dr. Judy Robison, Distinguished
Grants Officer
(jrobison@uaex.edu)
Kris Rutherford, Grants Officer
(krutherford@uaex.edu)
Post-Award
Crystal Anderson, Grants and
Contracts
Analyst (canderson@uaex.edu)
Brenda Throckmorton, Grants and
Contracts Analyst
(bthrockmorton@uaex.edu)
Pre-Award
Proposal Development and
Submission
• Funding Opportunities
• Proposal Planning and
Development
• Proposal Budget Development
• Internal Grants Approval
• Specified Electronic Grants
Submission
• Administrative Compliance
• Education and Training
Types of Proposals
UACES—Primary Awardee
UACES staff member is responsible for project
leadership and is accountable to project
sponsor for fulfillment of overall project
objectives.
UACES—Sub-Awardee
UACES staff member is responsible for
leadership on the portion of the overall
project contracted by the Primary Awardee
and is accountable to the Primary Awardee
for fulfillment of specific project objectives.
Awarding Agencies/Institutions
• Federal Government Agencies (i.e., USDA, Dept.
of Interior, etc.)**
• State Government Agencies (i.e., Arkansas Dept.
of Health, Arkansas Natural Resources
Conservation Service, etc.)
• Non-Governmental Agency (i.e., Cotton
Incorporated, United Soybean Board, etc.)
• Private Funder (i.e., Alotian Club, Rockefeller
Foundation, etc.)
Federal Proposals
Proposal Forms
• SF-424 Application for Federal Assistance
• SF-424a Budget Information
• Assurances (Construction or Non-Construction
Programs)
• FIN-312 Internal Grant Approval Form
• Letter of Transmittal/Commitment (for SubAwardee proposals)
• Grant Reward Plans (FIN-310 and FIN-311, if
applicable)
SF-424: Application for Federal
Assistance
SF-424: Application for Federal
Assistance
1. Type of Submission: Normally
“Application,” but request from PI
5. Legal Name: University of Arkansas
Cooperative Extension
Organizational DUNS: 039796771
Contact: Grants Officer (Judy or Kris)
6.
Employer Identification Number
(EIN): 62-1712458
7.
Type of Applicant: Public State
Controlled Institution of Higher
Education
8. Type of Application: Request from
Principal Investigator (PI)
9.
Federal Agency: See Request for Proposals (RFP)
10. CFDA Number: 5 digit number--obtain from RFP
11. Title: Request from PI
12. Dates: Period when actual work will take place
13. Congressional Districts: Applicant: AR002; Project: District(s)
where work is being performed
14.
Principal Investigator: Enter Contact Information
SF-424: Application for Federal
Assistance (pg. 2)
SF-424: Application for Federal
Assistance (pg. 2)
15. Funds Requested: Request
from PI
16. E.O. 12372 Process: Obtain
from RFP
19. Authorized Organizational
Representative (AOR):
Dr. Tony Windham,
Associate Vice
President for
Agriculture-Extension
and Director,
Cooperative
Extension Service
• Form may vary based on
agency/program
SF-424a: Budget Information
• Budget Information
Provided by Primary
Investigator
• Form may vary
based on
agency/program
Assurances
Assurances
• Statement of
compliance with
various federal laws
and agreement to fulfill
requirements of
awarding agency and
grant program
• Must be signed by
Authorized
Organizational
Representative
(Dr. Tony Windham)
Letter of Transmittal/Commitment
February 29, 2012
Jane Zuber, Director of Contracts and Grants
Office of Sponsored Research Service
Texas AgriLife Extension Service
400 Harvey Mitchell Parkway South, Suite 300
College Station, Texas 77845-4375
Dear Ms. Zuber:
It is my understanding that Texas A&M University will be submitting a proposal to the USDA-NIFA
Southern Regional IPM Research grant program titled “Citizen Training and Trapping to Monitor for Brown
Marmorated Stink Bug in New Mexico, Texas, Oklahoma, Arkansas, and Louisiana.” Should the project be
funded, Dr. Gus Lorenz of the University of Arkansas Division of Agriculture will be cooperating with your
institution in accordance with the attached statement of work.
In accordance with the statement of work and budget, we are requesting $26,094 to complete our portion of
the project. We appreciate the opportunity to work with your institution in Integrated Pest Management
solutions in the Southern United States.
Sincerely,
Tony Windham, PhD
Associate Vice President for Agriculture – Extension and
Director, Cooperative Extension Service
Letter of Transmittal/Commitment
February 29, 2012
Jane Zuber, Director of Contracts and Grants
Office of Sponsored Research Service
Texas AgriLife Extension Service
400 Harvey Mitchell Parkway South, Suite 300
College Station, Texas 77845-4375
Dear Ms. Zuber:
It is my understanding that Texas A&M University will be submitting a proposal to the USDA-NIFA
Southern Regional IPM Research grant program titled “Citizen Training and Trapping to Monitor for Brown
Marmorated Stink Bug in New Mexico, Texas, Oklahoma, Arkansas, and Louisiana.” Should the project be
funded, Dr. Gus Lorenz of the University of Arkansas Division of Agriculture will be cooperating with your
institution in accordance with the attached statement of work.
In accordance with the statement of work and budget, we are requesting $26,094 to complete our portion of
the project. We appreciate the opportunity to work with your institution in Integrated Pest Management
solutions in the Southern United States.
Sincerely,
Tony Windham, PhD
Associate Vice President for Agriculture – Extension and
Director, Cooperative Extension Service
• Addressed to
Sponsoring Institution
• Well-written and
properly formatted on
UACES Letterhead
• States agreement to
participate; lead
investigator(s); amount
of funding to be
provided to UACES; and
UACES commitment of
matching funds
• To be signed by Dr.
Tony Windham,
including complete title
• Samples Available
from OSP
FIN-311: Salary Funding
Incentive Plan
Policy and Management
Guidelines
Cooperative Extension Service
Faculty Salary Funding Incentive Plan (FSFI) Approval Form
FINANCE-311
10/11/2006
To be submitted with the grant or contract proposal
Proposal Title:
Funding Agency:
Proposal Amount:
Date Submitted:
Personnel to be covered under provisions of the Plan
Name
Total Salary Paid
By this Grant/
Contract
% of current
Salary
Tentative Dates of
Coverage
1.
2.
3.
4.
Includes faculty salaries in budget
Yes
No
Facilities & Administrative (F & A/indirects) rates used:
19% of Total Federal (23.456% of total direct)
29% of Modified Total Direct
Other (Specify and attach justification)
Submitted:
Principal Investigator
Date
Department/Unit Head; Section Leader; Staff Chair
Date
Grants and Contract Manager
Date
Grants Officer
Date
Assistant Director – ANR/CED/4-H/FCS or District Director
Date
Associate Director – Programs (if District/County Program)
Date
Associate Vice President for Agriculture - Extension
Date
Approved:
Approved:
Approved:
Approved:
Approved:
Approved:
Signed Copies of this form and the Internal Grant Approval Form (FINANCE-312) should be included in all internal copies of
the grant application/grant when distributed.
Once all approvals have been signed, you should keep a copy for your records, and the original FINANCE-311 form should be
retained by the Grants and Contract Manager in Financial Services for payment at the end of the year.
For Financial Services Use Only:
FIN-311: Salary Funding
Incentive Plan
Policy and Management
Guidelines
Cooperative Extension Service
Faculty Salary Funding Incentive Plan (FSFI) Approval Form
FINANCE-311
10/11/2006
To be submitted with the grant or contract proposal
Proposal Title:
Funding Agency:
Proposal Amount:
Date Submitted:
Personnel to be covered under provisions of the Plan
Name
Total Salary Paid
By this Grant/
Contract
% of current
Salary
Tentative Dates of
Coverage
1.
2.
3.
4.
Includes faculty salaries in budget
Yes
No
Facilities & Administrative (F & A/indirects) rates used:
• Documents Salary
Savings associated with
grant award
19% of Total Federal (23.456% of total direct)
29% of Modified Total Direct
Other (Specify and attach justification)
Submitted:
Principal Investigator
Date
Department/Unit Head; Section Leader; Staff Chair
Date
Grants and Contract Manager
Date
Grants Officer
Date
Assistant Director – ANR/CED/4-H/FCS or District Director
Date
Associate Director – Programs (if District/County Program)
Date
Associate Vice President for Agriculture - Extension
Date
Approved:
• Must be submitted with
grant proposal
Approved:
Approved:
Approved:
Approved:
Approved:
Signed Copies of this form and the Internal Grant Approval Form (FINANCE-312) should be included in all internal copies of
the grant application/grant when distributed.
Once all approvals have been signed, you should keep a copy for your records, and the original FINANCE-311 form should be
retained by the Grants and Contract Manager in Financial Services for payment at the end of the year.
For Financial Services Use Only:
• Must be signed by PI and
Dept. Head prior to
submittal
FIN-310: Salary Savings
Distribution
FINANCE310
10-11-2006
Organizational Salary Savings Distribution Program (OSSDP)
Approval Form
To be submitted with the grant or contract proposal, along with the Finance-312, Internal Approval Form
This form is used to identify potential organizational salary savings associated with a given grant proposal or contract.
Any organizational salary savings, not including fringes, will be distributed as follows:
 Of the amount, 10% goes into an Administration salary residual account.
 The remaining 90% can be negotiated with the appropriate financial managers.
 Salary savings can only be used on expenditures eligible for use of state funds.
 Salary Savings Fund Balances are not time sensitive and will roll forward at the end of the fiscal year.
Proposal or Contract Title:
Funding Agency:
Proposal Amount:
Date submitted :
Personnel to be covered under provisions of the Plan
Name
Annual Salary
Paid By this
Grant/Contract
1.
2.
3.
4.
Includes faculty salaries in budget
% of
Current
Salary
Yes
Tentative Dates of
Coverage
Total
Salary
Savings
• Specifies Distribution
of Salary Savings by
fund and Org #
No
Facilities and Administrative (F & A/Indirects) Rate Used:
Identify the proposed uses of the salary savings in the empty cells of the table below. If a fund number has not previously
been assigned for faculty salary savings, put TBD (to be determined) in the column for Fund #.
Distribution/Person Receiving
Administrative Salary Residual Account
%
10%
Fund #
Total Amount of Salary Savings:
100%
$
Org #
Submitted:
Principal Investigator
Date
Department/Unit Head/Section Leader/Staff Chair
Date
Grants Officer
Date
Grants and Contracts Manager
Date
Assistant Director – ANR/CED/4-H/FCS or District Director
Date
Associate Director – Programs (County/District Proposals only)
Date
Associate Director – Finance and Administration
Date
Approved:
Approved:
Approved:
Approved:
Approved:
Approved:
Approved:
Associate Vice President for Agriculture - Extension
Date
Signed copies of this form and the internal Grant Approval Form (FINANCE-312) should be included in all internal copies
of the grant application/grant when distributed.
One all approvals have been signed, you should keep a copy for your records, and return the original form to the Grants
and Contracts Manager, Financial Services.
• Must be submitted
with Proposal
• Must be signed by PI
and Dept. Head prior to
submittal
FIN-312: Internal Grant
Approval Form
FIN-312
10/11/2006
Internal Grant Approval Form
UACES
4-H Foundation
Project Title:
Application Submitted Via Grants.gov?
Yes
No
Project Director/Principal Investigator:
Sponsor:
Prime
Federal
State-AR
Total Project Cost:
Private
Other (specify):
Sponsor Funds Requested:
Project Begin Date:
Sub-Award
Match: UACES
Other
Project End Date:
Indirect Cost Rate Applicable (%):
Does the Application include funding for new personnel?
If so, has HR been contacted?
Yes
Yes
No
Will the Activity Generate Program Income?
Yes
No
If yes, Who/When?
No
Submission Due Date:
Last Day Proposal can leave LRSO and comply with Due Date:
Project Summary
Proposal Type
Pre-Proposal
New
Non-Competing Continuation
Competing Continuation
Special Review Checklist
The proposal being approved and submitted involves the following:
Yes
No Animal Use
Yes
No Human Subjects
Yes
No Select Agents or other Biohazards
Yes
No Export Controlled information or material
Yes
No Radioactive Materials
Research Compliance: Federal regulations govern the use of human subjects, animals, biohazardous materials, radioactive materials, select agents/toxins and
biohazards, and certain information or material subject to export controls. If your proposal includes these areas, be prepared to secure approval from an
Institutional Review Board (IRB) prior to beginning your project. Extension faculty may choose to use UAF, UALR, or UAMS IRBs.
1 Completed Proposals should reach the Office of Sponsored Programs (OSP) at least 5 working days prior to the submission deadline. Proposals
requiring budget preparation or other assistance should reach OSP 10 working days prior to deadline.
FIN-312: Internal Grant
Approval Form
FIN-312
10/11/2006
Internal Grant Approval Form
• Must be submitted with all proposals
sent to Office of Sponsored Programs
for approval
UACES
4-H Foundation
Project Title:
Application Submitted Via Grants.gov?
Yes
No
Project Director/Principal Investigator:
Sponsor:
Prime
Federal
State-AR
Total Project Cost:
Private
Other (specify):
Sponsor Funds Requested:
Project Begin Date:
Sub-Award
Match: UACES
Other
• All fields must be completed,
including project summary
Project End Date:
Indirect Cost Rate Applicable (%):
Does the Application include funding for new personnel?
If so, has HR been contacted?
Yes
Yes
No
Will the Activity Generate Program Income?
• Form has been revised to streamline
approval process
Yes
No
If yes, Who/When?
No
Submission Due Date:
Last Day Proposal can leave LRSO and comply with Due Date:
Project Summary
Proposal Type
Pre-Proposal
New
Non-Competing Continuation
Competing Continuation
Special Review Checklist
The proposal being approved and submitted involves the following:
Yes
No Animal Use
Yes
No Human Subjects
Yes
No Select Agents or other Biohazards
Yes
No Export Controlled information or material
Yes
No Radioactive Materials
Research Compliance: Federal regulations govern the use of human subjects, animals, biohazardous materials, radioactive materials, select agents/toxins and
biohazards, and certain information or material subject to export controls. If your proposal includes these areas, be prepared to secure approval from an
Institutional Review Board (IRB) prior to beginning your project. Extension faculty may choose to use UAF, UALR, or UAMS IRBs.
1 Completed Proposals should reach the Office of Sponsored Programs (OSP) at least 5 working days prior to the submission deadline. Proposals
requiring budget preparation or other assistance should reach OSP 10 working days prior to deadline.
• PI must assure compliance with
requirements related to Misconduct of
Research, Conflicts of Interest, Export
Controls, etc.
• Must be signed by PI and Direct
Supervisor prior to submission
• Approvals required:
•Sponsored Programs
•Assistant/Associate Director
•Associate Director for Finance
and Administration
•Dr. Tony Windham (if over
$250,000)
Frequently Used Information
•Legal Name: University of Arkansas Cooperative Extension Service
•Governing Board: University of Arkansas Board of Trustees
• Accounting Method: Accrual
• Indirect Cost Rate/Facilities and Administrative Costs (unless
specified otherwise in RFP): 29% of Modified Total Direct Costs**
• Fringe Benefit Rates: 30.4% (Full-Time Employees; 7.6%
(Temporary Employees)
• Authorized Organizational Representative (AOR): Dr. Tony
Windham
• Dr. Windham’s Official Title: Associate Vice President for
Agriculture-Extension and Director, Cooperative Extension Service
•Basis for budgeting salaries: Percentage of an employee’s salary as
a portion of a full-time equivalent (FTE) position.
**The UACES indirect cost rate is far below the national average. In 1999,
the typical ICR was 50.8%.
Frequently Used Information
• Tax-Exempt Status: IRS 170(c)1
• Cognizant Federal Agency/Contact: Dept. of Health and Human
Services
• EIN: 62-1712458
• DUNS: 039796771
• DHHS-PMS ID: 0546750
• State Clearinghouse Contact (if compliance with E.O. 12372 is
required):
Tracy Copeland, Manager
Office of Intergovernmental Services
Dept. of Finance and Admin.
1515 W. 7th St.
Little Rock AR 72203
• Congressional District (Applicant): AR-002
• Difference between Equipment and Materials and Supplies:
Equipment is an individual item exceeding $2,500 in cost with a
useful life of more than one year. Materials and supplies are
expendable items with a short lifespan costing less than
$2,500. These definitions are more restrictive than federal
requirements.
Arkansas Congressional Districts
After Approval
• Approved FIN-312 and proposal packet will be
returned to PI.
• To ensure there is no delay in processing, if proposal
is to be submitted electronically (Grants.gov), PI
should notify grants officer of approval.
• PI should send three (3) copies of approved
proposal packet to grants officer and one (1) copy to
the Director of Sponsored Programs.
• Grants officer will keep PI updated on submission
status until proposal is accepted by project sponsor.
Pre-award
Bridge Conferences
Postaward
Purpose:
•Bring key participants together to bridge the
process between pre-award and post-award.
•Review of award, budget, timelines, program and
financial reporting, access to E-prints, requisitions
etc.
•Distribute award summary sheets (Green Sheets),
signed copy of final award, budget
Who:
•Grant & Contract Analyst, Grants Officer, Director
of OSP, PI, AD, Administrative Support Supervisor(s)
Where:
• LRSO or via conference call
Sample Award
Green Sheets
FINANCIAL SERVICES
Post Award Administration has received approval of sponsored funding for the project identified below. Certain administrative terms
and conditions have been extracted from the proposal, award document, and/or sponsor regulations and are summarized to assist you
in the administration of this award.
Initial/Amend/Revision:
Program:
Fund:
Grant Code:
Date:
Initial
Public Service
23XXX
23XXXGRNT
12/14/11
Project Department (if different):
Department:
Principal Investigator:
Horticulture/7700
John Doe
Project Title (30 chars):
Sample Green Sheet Demonstration
Sponsor:
University of Georgia
Federal Pass-Through Agency (if applicable):
ARRA: Y/N
CFDA No.:
Sponsor Award Document No.:
RE675-XXX/XXXXXXX
10.215
Project (Technical) Officer: Jeffrey L. Jordan
Grants (Administrative) Officer: Jenna Lester
Telephone: 770-228-7231
Telephone: 706-542-4575
Fax/Email: jjordan@uga.edu
Fax/Email: jllester@uga.edu
Project Period:
Budget Period:
From: 9/1/11
Sponsor Funding
Total Direct Costs
F&A (0%)
Total Sponsored Funding
From: 9/1/11
To: 8/31/12
This Period
100000
To: 8/31/12
Total Total Cost Sharing
100000
F&A
100000
100000
Grant Billing Information:
Billing Type: Cost Reimbursable
Billing Address: Gail Patton
SARE Department
Stuckey Bldg, Room #209
1109 Experiment Street
Griffin, GA 30223-1797
Financial Information:
Online Requisitions: Initiator(s) Sally Jones
Approver: John Doe
Purchasing Contact: Joann Fish
Travel Contact: Michelle Freels
Billing Frequency: Monthly
Billing Contact: Brenda Throckmorton, 501-671-2348
Programmatic and Financial Reports Required
Final report marked FINAL is due no later than 45 days after the subaward end date.
Remarks: **If you have salary budgeted on this grant please complete the appropriate
Personnel Action in order to get these charged to the correct fund number.
Post-Award Contact:
Department Contact:
Name: Brenda Throckmorton
Ph: 501-671-2348
Name: Sally Jones
Ph: 501-671-0000
For assistance with programmatic or administrative requirements of this award,
including subcontracts, extensions of time, etc.
For assistance with expenditures, charge cards, invoicing, and accounting issues
regarding this award.
________________________________
Brenda Throckmorton, Grants and Contracts Analyst
cc:
Departmental Contact, Department Head
Post-Award
UACES OBLIGATION
When the UACES accepts a grant or contract it takes on a
fiduciary responsibility to ensure the project or program
being funded is conducted with the highest standards of
professionalism and fiscal responsibility.
Award Life Cycle
The process of awards management begins
when a granting agency notifies UACES that
a proposal is being funded.
•
Award notices take many forms, from a complex contract
document to a simple letter. The award is made to the
University of Arkansas Cooperative Extension Service.
•
Agreements and Subawards are contractual and should be
contracted with the Board of Trustees of the University of
Arkansas, acting for and on behalf of the University of
Arkansas Cooperative Extension Service.
Life Cycle
The OSP director and general counsel reviews the award
document to ensure that the terms and conditions are
compatible with University policy and/or state law.
Incompatibilities are negotiated with the sponsor.
Award is signed and returned to the sponsor.
When A fully-executed agreement is returned to the OSP
director, the grant fund set-up can take place.
The G&C analyst sets up the grant fund as well as
establishes a budget in the Banner system and expenditures
may begin.
Life Cycle (continued)
A notification is sent by the G&C analyst via email to the
Principal Investigator, Dept Head and adm. support staff.
In most cases a bridge conference is scheduled at this
time.
OSP submits invoices and processes requests for funds.
(Most agreements are “cost reimbursable.” In other words, we expend
UACES funds then seek payment from the sponsor for those
expenditures.)
Principal Investigator conducts the project and submits
progress reports (deliverables) to the sponsor as called
for in the agreement.
Awards Management Topics
•
•
•
•
•
Cost Sharing/Matching
Effort Reporting
Allowable Costs
Cost Transfers
Prior Approvals
Cost Sharing/ Matching
Defined
OMB Circular A-110 defines cost sharing/matching as
follows:
• “Cost sharing or matching means that portion of
project or program costs not borne by the Federal
Government, “ and
• “Cash contributions means the recipient's cash outlay,
including the outlay of money contributed to the
recipient by third parties.”
Allowable Cost Sharing/
Matching
All contributions, including cash and third party in-kind,
are acceptable as cost sharing or matching when all
of the following criteria are met.
• Costs are verifiable from the recipients’ records.
• Are not included as contributions for any other project
or program.
• Must be applied to an allowable cost under A-21
If mandatory or committed, cost sharing must be
documented in the official records of the institution.
Records must be auditable (Documentation is vital).
When a voluntary match is placed in the grant
agreement, it becomes mandatory
Effort Reporting
UACES Effort Reporting System is referred to as A-21 Certifications.
The basis for the system is found in OMB Circular A-21 section
J.8. Compensation for Personnel Services.
MEMORANDUM
To:
Jane Federal Grant
Undefined County
Reporting Periods:
DISPATCH DELIVERY
From: Crystal Anderson, Accountant
canderson@uaex.edu
501-671-2051
January 1 to June 30
Date
09/10/2010
RE:
OMB Circular A-21 Certification Letter
Certification
(due by September 30)
January 1, 2010 - June 30, 2010
Your salary charges for this certification period are listed below. This memorandum will be generated
every six months and distributed to employees for certification of time and effort worked on restricted
grants and projects. Certification is required for all educational institutions that receive federal funds.
Please review the grants/projects listed below and the percent of time worked on these projects. If you
believe the distribution is a reasonable reflection of the effort devoted during the certification period,
please print, sign and return this memorandum to Financial Services. If corrections need to be made,
please note any changes on the form, then sign and return the form to Financial Services.
All forms must be signed and returned to Financial Services
09/30/2010
Distribution for January 1, 2010 - June 30, 2010
Fund
General State Funding
County Funding - FSL
FSNEP Match
Fund
13101
14401
24314
Percent
69.02
17.98
13.00
I certify that the distribution above is a reasonable reflection of the effort devoted
during the certification period indicated on this memorandum.
Employee Signature
Date
July 1 to December 31
(due by April 30)
Effort Reporting
In addition to certifying the reasonableness
and allocability of time directly charged to a
sponsored project, the A-21 certification
also provides a mechanism for individuals
to certify cost sharing of their labor.
The following Funds all require Effort Reporting
at UACES:
• Federal Smith Lever (14xxx)
• Federal Smith Lever (21xxx)
• Federal Smith Lever Matching (22xxx)
• Other Federal Grants and Contracts (23xxx)
• Other Federal Matching (24xxx)
• State Grants & Contracts (25xxx)
• State Grants & Contracts Matching (26xxx)
• Private Grants & Contracts (28xxx)
***As of fiscal year 2010, federal formula funds effort
must be certified. (14xxx)***
Allowable Costs
OMB Circular A-21 details the Cost Principals for
Educational Institutions.
There are four main principles applicable to all costs. These
principles are not independent of each other. A cost must
meet all four principals to be allowable.
• Is the cost REASONABLE?
• Is the cost ALLOCABLE?
• Is the cost treated consistently as
a direct cost or an F&A cost by UACES?
• Is the cost designated as
allowable under OMB Circular A-21?
Help for determining allowable costs for federal sponsored
agreements:
Office of Management And Budget Circular A-21
http://www.whitehouse.gov/omb/circulars/a021/a021.h
tml
Unallowable Costs
Some costs that may appear to be direct (or attributable
to the program) are nonetheless unallowable by
statute unless “unlike circumstances” dictate
otherwise:
• Alcoholic beverages
• Entertainment costs
• Advertising/Public
Relations
• Alumni Activities
• Bad Debts
• Commencement Costs
• Personal Services
• Non-institutional
Professional
Activities
• Institution-furnished
automobiles
• Criminal or civil defense
costs
• Donations and contributions
• Fines/Penalties
• Personal Goods/Services
• Housing and Living Expenses
• Insurance
• Lobbying
• Memberships/subscriptions
• Pre-agreement costs
• Recruiting costs
• Profit/loss on capital assets
and equipment
• Rental of buildings and
equipment
•Marketing costs
Cost Transfers
Cost transfers are perhaps the most sensitive area
in awards fiscal management. They are a signal
to an auditor that something unusual happened
and that further investigation is required.
• Timely Corrections. The
allowability of a cost transfer
improves when the error is
corrected within a reasonable
time period.
• Avoid cost transfers at the end
of the project.
• All supporting documentation for
the cost transfers must be
maintained and proper
justification is needed if transfer
takes place more than 90 days
after the charge was originally
posted.
Prior Approvals
Most federal agencies now provide for what is
commonly referred to as “expanded authorities.”
These authorities allow the institution to make
approvals that were previously required from the
sponsor.
These expanded authorities normally include:
• Approval to incur pre-award costs up to 90 days
prior to the start date of the award.
• Approve a one-time no-cost extension of up to 12
months;
• Carry forward unobligated balances from one
funding period to the next;
• The authority to rebudget;
• The authority to make other prior approvals
required by OMB circulars A-110 and A-21.
Prior Approvals
Required For:
•
Any action that would or is the result of a change in the
scope or objectives or the project requires the approval of
the sponsor.
•
Also, any reduction in effort by the named PI of 25% (of the
percent effort committed in the proposal) or the absence of
the PI for 3 months or more requires agency approval.
Prior Approvals: Budget
Modification
To Modify or Re-budget the original project Budget
Type a brief letter or email with the following
content:
• Justify and explain the circumstances that led to the
need for changing the budget.
• How it will impact the project scopes or objectives.
• Prepare a worksheet or table showing Original
Budget vs. Revised Budget
• Address the request to the appropriate
administrative contact listed in your award
documents.
• Letter should be signed by Authorized Organizational
Representative (Dr. Windham)
Award Closeout
Award Closeout involves both programmatic
and fiscal requirements.
•
PI determines whether a request for no cost extension is
needed based on progress towards completion of
programmatic award requirements and funds available in
the budget.
•
The PI initiates final purchases needed for completion of
the project prior to award end date.
•
At the end of the project the Principal Investigator is
responsible for submitting the final technical report to the
sponsor.
Award Closeout:
No-Cost Extension
Notify OSP if a no cost extension is needed within 60 days of
project termination.
Award Closeout (PI-Role)
•
PI reviews all charges to the award to ensure they are
allowable and appropriately allocated.
•
PI communicates with G&C analyst concerning any
outstanding charges or other issues related to closeout.
•
PI signs closeout letter certifying the accuracy of expenses
and returns to OSP.
•
PI prepares and submits the final technical report to the
sponsor.
Award Closeout (OSP-Role)
Award Closeout (OSP-Role)
•
G&C analyst sends pretermination letter to PI
and adm. support staff
within 60 to 90 days prior
to award end date.
•
G&C analyst sends
Closeout letter to PI and
adm. support staff within
30 days after project end
date.
•
G&C analyst reviews
charges posted after end
date for appropriateness.
•
G&C analyst prepares and
submits the final invoice
and other closing
documents to the sponsor.
•
G&C analyst ensures
funding is received from
Sponsor.
•
G&C analyst completes
the fiscal grant closeout in
the banner system.
Award Closeout
Federal
Financial
Report
Award Closeout
EPRINT: MTD Summary
Award Closeout
EPRINT: YTD Summary
Record Retention
The federal government requires a three- year retention period
from the date of submission of the final expenditure report
for all financial and programmatic for documents and
records.