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Sponsored Programs Costing: Difference between revisions
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<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | <td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | ||
width="20">[[Intellectual Property]]</td> | width="20">[[Intellectual Property]]</td> | ||
<td style="border-bottom:2px solid #A3B1BF" width="3"> </td> | |||
<td style="padding:0.5em; background-color:#e5e5e5; font-size:90%; line-height:0.95em; border:1px solid #A3B1BF; border-bottom:solid 2px #A3B1BF" | |||
width="20">[[Faculty]]</td> | |||
</tr> | </tr> | ||
</table> | </table> | ||
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[[Sponsored Programs]] | [[Sponsored Programs Costing | [[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Institutional Base Salary]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[On-Campus and Off-Campus Indirect Cost Rates on Federally Sponsored Projects]] | ||
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Policy No.: '''6100'''<br /> | Policy No.: '''6100'''<br /> | ||
Effective Date: '''06/27/02'''<br /> | Effective Date: '''06/27/02'''<br /> | ||
Revised Date: ''' | Revised Date: '''11/21/17'''<br /> | ||
Reviewed Date: '''''' | Reviewed Date: '''08/11/22''' | ||
<br /> | <br /> | ||
<big>'''Sponsored Programs Costing Policy<br /> | <big>'''Sponsored Programs Costing Policy<br /> | ||
Treatment of Direct, Facilities and Administrative, and Unallowable Costs on Sponsored Programs'''</big> | Treatment of Direct, Facilities and Administrative, and Unallowable Costs on Sponsored Programs'''</big><br /> | ||
==Basis of the Policy == | ==Basis of the Policy == | ||
It is the policy of the University of Nebraska Medical Center (UNMC) to comply with federal regulations applicable to externally funded projects. According to Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (“Uniform Guidance”) [https://www.ecfr.gov/cgi-bin/text-idx? | It is the policy of the University of Nebraska Medical Center (UNMC) to comply with federal regulations applicable to externally funded projects. According to Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (“Uniform Guidance”) [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 2 CFR 200]: | ||
*Direct costs should be necessary for the project, reasonable, consistently treated with similar costs in like circumstance, and documented | *Direct costs should be necessary for the project, reasonable, consistently treated with similar costs in like circumstance, and documented | ||
*Costs that cannot be specifically identified with a particular project should be treated as Facilities and Administrative costs | *Costs that cannot be specifically identified with a particular project should be treated as Facilities and Administrative costs | ||
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g) Adequately documented<br /> | g) Adequately documented<br /> | ||
Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID= | Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 §200.413] provides the following general criteria for costs to be allowable on a federal award:<br /> states that direct costs should be able to be identified specifically for a particular project relatively easily with a high degree of accuracy. | ||
Uniform Guidance §200.414 states that Facilities and Administrative (“F&A”) costs, also known as indirect costs, are comprised of:<br /> | Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1414 §200.414] states that Facilities and Administrative (“F&A”) costs, also known as indirect costs, are comprised of:<br /> | ||
*Depreciation on buildings, equipment, and capital improvement; interest on debt associated with certain buildings, equipment, and capital improvements; and operations and maintenance expenses | *Depreciation on buildings, equipment, and capital improvement; interest on debt associated with certain buildings, equipment, and capital improvements; and operations and maintenance expenses | ||
*General administration and general expenses such as the director's office, accounting, and personnel and all other types of expenditures not listed specifically under the Facilities category | *General administration and general expenses such as the director's office, accounting, and personnel and all other types of expenditures not listed specifically under the Facilities category | ||
Unallowable costs are defined as expenses that are not reimbursable under the terms and conditions of a sponsored agreement and cost principles for allowability stated above. When a conflict arises between the sponsored agreement, cost principles and specific federal guidance, the agreement prevails. Federal projects must meet requirements listed specifically identified as unallowable in Uniform Guidance | Unallowable costs are defined as expenses that are not reimbursable under the terms and conditions of a sponsored agreement and cost principles for allowability stated above. When a conflict arises between the sponsored agreement, cost principles and specific federal guidance, the agreement prevails. Federal projects must meet requirements listed specifically identified as unallowable in Uniform Guidance 2 CFR 200. | ||
==Policy == | ==Policy == | ||
The Principal Investigator is responsible for managing his/her project in compliance with the terms and conditions of the award.<br /> | The Principal Investigator is responsible for managing his/her project in compliance with the terms and conditions of the award.<br /> | ||
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Certain unallowable costs are specific to some projects and programs. Treatment and application of circumstantial unallowable costs are determined by: | Certain unallowable costs are specific to some projects and programs. Treatment and application of circumstantial unallowable costs are determined by: | ||
*Specific Sponsor Limitations (such as the NIH Grants Policy Statement or Uniform Guidance 2 CFR 200) | *Specific Sponsor Limitations (such as the NIH Grants Policy Statement or Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 2 CFR 200]) | ||
*Indirect Cost Rate | *Indirect Cost Rate | ||
*Terms and conditions of the award | *Terms and conditions of the award | ||
==Additional Information== | ==Additional Information== | ||
* | *[mailto:mhrncirik@unmc.edu Senior Manager, Financial Compliance and Cost Analysis] | ||
*[http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis] | |||
*[https://info.unmc.edu/management/finance/fincompliance/UNMC_6100_Grid.pdf UNMC Procedure No. 6100, Sponsored Programs Costing] | |||
*[https://www.unmc.edu/spa/grants/resources/idc-policy.html Sponsored Programs Administration F&A Rates Policy] | *[https://www.unmc.edu/spa/grants/resources/idc-policy.html Sponsored Programs Administration F&A Rates Policy] | ||
*[http://www.unmc.edu/spa/_documents/fawaiver.doc F&A Cost Waiver Request Form] | *[http://www.unmc.edu/spa/_documents/fawaiver.doc F&A Cost Waiver Request Form] | ||
*“Uniform Guidance” [https://www.ecfr.gov/cgi-bin/text-idx?SID=0d3801e083204d6d1c56e6b465e95e09&mc=true&node=pt2.1.200&rgn=div5#se2.1.200_1413 2 CFR 200] | |||
* [https://www.ecfr.gov/cgi-bin/text-idx?SID=f58b601f76edc779c355c76d49c39526&mc=true&node=pt2.1.200&rgn=div5#ap2.1.200_1521.iii Appendix III], Uniform Guidance “Indirect [F&A] Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education [IHEs]” | |||
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This page maintained by [mailto:dpanowic@unmc.edu dkp]. | This page maintained by [mailto:dpanowic@unmc.edu dkp]. | ||