Sponsored Programs Costing: Difference between revisions

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width="20">[[Intellectual Property]]</td>
width="20">[[Intellectual Property]]</td>
<td style="border-bottom:2px solid #A3B1BF" width="3">&#160;</td>
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width="20">[[Faculty]]</td>
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[[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]]
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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: '''09/28/17 Draft'''<br />
Revised Date: '''11/21/17'''<br />
Reviewed Date: <br />
Reviewed Date: '''08/11/22'''


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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 />
a)  Be necessary, reasonable, and allocable<br />
b)  Conform to applicable cost principles<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 />
c)  Be consistent with policies and procedures that apply uniformly to both federal and non-federal awards<br />
d)  Be accorded consistent treatment<br />
d)  Be accorded consistent treatment<br />
e)  Be determined in accordance with generally accepted accounting principles (GAAP)<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 />
f)  Not be included on another award, as either a cost or to meet a cost-share requirements<br />
g)  Adequately documented<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==
*Any questions about this policy should be referred to [http://info.unmc.edu/management/finance/fincompliance/index.html Financial Compliance and Cost Analysis]
*[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]
*“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].

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