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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> | ||
<br /> | <br /> | ||
[[Sponsored Programs]] | [[Sponsored Programs Costing]] | [[Institutional Base Salary]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | [[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]] | ||
<br /><br /> | <br /><br /> | ||
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 /> | ||
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== Definitions == | == Definitions == | ||
Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=4f64d0f8f4a60493ef6b04a1737480ff&mc=true&node=se2.1.200_1403&rgn=div8 §200.403] provides the following general criteria for costs to be allowable on a federal award:<br /> | Uniform Guidance [https://www.ecfr.gov/cgi-bin/text-idx?SID=4f64d0f8f4a60493ef6b04a1737480ff&mc=true&node=se2.1.200_1403&rgn=div8 §200.403] provides the following general criteria for costs to be allowable on a federal award:<br /> | ||
a) Be necessary, reasonable, and allocable<br /> | |||
b) Conform to applicable cost principles<br /> | |||
c) Be consistent with policies and procedures that apply uniformly to both federal and non-federal awards<br /> | |||
d) Be accorded consistent treatment<br /> | |||
e) Be determined in accordance with generally accepted accounting principles (GAAP)<br /> | |||
f) Not be included on another award, as either a cost or to meet a cost-share requirements<br /> | |||
g) Adequately documented<br /> | |||
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 [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. | ||
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==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]” | * [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]. |