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Unallowable Cost Policy: Difference between revisions
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[[Human Resources]] | <table style="background:#F8FCFF; text-align:center" width="100%" cellspacing="0" cellpadding="0" border="0"> | ||
< | <tr> | ||
[[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | <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">[[Human Resources]]</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">[[Safety/Security]] </td> | |||
<td style="border-bottom:2px solid #A3B1BF" width="3"> </td> | |||
<td style="padding:0.5em; background-color:white; line-height:0.95em; border:solid 2px #A3B1BF; border-bottom:0; font-weight:bold;" width="20">[[Research Compliance]] </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">[[Compliance]]</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">[[Privacy/Information Security]]</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">[[Business Operations]]</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">[[Intellectual Property]]</td> | |||
</tr> | |||
</table> | |||
<br /> | |||
[[Sponsored Programs]] | [[Direct Cost]] | [[Facilities & Administrative Cost]] | [[Institutional Base Salary]] | [[Unallowable Cost Policy]] | [[Sponsored Project Cost Share]] | [[Effort Certification]] | [[Cost Transfer]] | [[Service Center]] | [[Subrecipient Policy]] | |||
<br /><br /> | <br /><br /> | ||
POLICY NO : '''6103'''<br /> | POLICY NO : '''6103'''<br /> | ||
EFFECTIVE DATE: '''06/27/02'''<br /> | |||
EFFECTIVE DATE: '''06/27/02''' | |||
=== Basis of the Policy === | |||
It is the policy of the University of Nebraska Medical Center (UNMC) to comply with the federal government’s regulations for funding of projects from external sources, including the federal government. These regulations state that certain costs are not reimbursable under the terms and conditions of the awarding agency. | |||
=== | === Purpose of the Policy === | ||
To establish guidelines for defining and identifying costs which are unallowable for reimbursement from the federal government and other extramural sponsors. | |||
=== Definition === | |||
Unallowable costs are defined by UNMC a those expenses which are not reimbursable under the terms and conditions of federally sponsored agreements and/or those specifically identified as unallowable in Section J of [http://www.whitehouse.gov/omb/circulars OMB Circular] A-21. In the event a discrepancy exists between the provisions of OMB Circular A-21 and those specified within the sponsored program, the program provisions will prevail. | |||
=== Policy === | === Policy === | ||
The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br /> | The principal investigator is responsible for the management and administration of his/her individual award within the financial constraints outlined by the individual sponsor in the terms of the award and in accordance with UNMC's policy governing unallowable costs.<br /> | ||
<br /> | <br /> | ||
Typically, unallowable costs include: | Typically, unallowable costs include: | ||
# Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable. | # Advertising-including radio, television, exhibits, promotional items, production of internal newsletters and magazines. Advertising costs for patient recruitment and fellowship and training programs are allowable. | ||
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Unallowable costs are identified and segregated by a combination of the following methods: | Unallowable costs are identified and segregated by a combination of the following methods: | ||
* Separate accounts contained within the formal accounting records | * Separate accounts contained within the formal accounting records | ||
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Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis]. | Any questions about this policy should be referred to [http://info.unmc.edu/fincompliance Financial Compliance and Cost Analysis]. | ||
This policy contains minor revisions to UNMC Policy #6101, issued on 10/27/02. | This policy contains minor revisions to UNMC Policy #6101, issued on 10/27/02. | ||
This page updated on Tuesday, December 06, 2005, by [http://mailto:dpanowic@unmcnotes.unmc.edu dkp]. | This page updated on Tuesday, December 06, 2005, by [http://mailto:dpanowic@unmcnotes.unmc.edu dkp]. | ||