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Published byAlly Blea
Modified about 1 year ago
Presenters Jill Frazier Tincher Senior Director University of Miami Cindy Hope Director, Office for Sponsored Programs The University of Alabama
Office of Management & Budget (OMB) OMB Circular A-21 Cost Accounting Standards (CAS)
Direct Costs Reasonable Allowable Allocable Consistently Applied
Direct Costs Salaries/Wages Fringe Benefits Materials & Supplies Travel Equipment Subcontract Consultant Student (Training Grants) Patient Care Allowable Allocable Reasonable Consistently Applied
Unallowable Costs Always Unallowable Unallowable as Direct Costs General-Purpose Costs
Cost Accounting Standards Consistency in estimating, accumulating and reporting costs (CAS 501) Spend the money as you proposed in the budget
Consistency in allocating costs incurred for the same purpose (CAS 502) Administrative costs cannot be charged directly to a federal sponsored project…EXCEPTIONS Cost Accounting Standards
Exceptions Major Project Non-Major Project
Major Project Large Complex Program Extensive Data Collection Conferences/Symposiums Manual Preparation/Production Geographically Inaccessible Multiple Project-Related Investigator
Major Project (Continued) Examples Scientist/Multi-Institution Collaboration Clerical Supplies, Postage, Duplicating, Network Manual Preparation/Production Word Processor Salary, Network, Printer Supplies, Duplicating and Postage
Major Project Does Not Guarantee Exemption Does Not Guarantee Allowability of All General-Purpose Costs
Non-Major Project/Line Item Different Purpose Not a Major Project Warrants some General Purpose Costs Required for the Scope of Work Above & beyond normal level of General Purpose Costs
Non-Major/Line-Item (Continued) Clerical/Administrative Salaries Cannot Be Paid!
Cost Accounting Standard Accounting for unallowable costs (CAS 503) NEVER charge unallowable costs to a federally sponsored project
Cost Accounting Standard Using the same cost accounting period (CAS 504) To develop F & A rate proposal
Facilities & Administrative (Indirect) Cost Government Negotiated Rate Different Rates Function/Program (Research, Instruction, OSA) Campuses On-Campus vs. Off-Campus F&A Waivers
COMPLIANCE JEOPARDY GAME TIME!!!!
What’s MTDC Mean To Me? Alexia Lewis Office of Research & Sponsored Programs September, 2006.
Office of Sponsored Projects Administration COST ACCOUNTING STANDARDS.
1 SPS Primer SPS Primer Workshop Cost Accounting Considerations When Preparing Budgets for Sponsored Proposals Division of Financial Affairs.
The University of Texas at Arlington Office of Research and Office of Accounting and Business Services Brown Bag Training Session Two: Indirect Costs.
Prepared by the Office of Grants and Contracts1 The Basics of Grants Administration.
Office of Sponsored Programs All rights reserved GTRC Budgets & submitting your proposal –To give an overview of the guidelines and fundamentals of a proposal.
MARCH 26,2013 PRE-AWARD MATTERS THAT AFFECT POST-AWARD COMPLIANCE MODULE SERIES 3, SESSION III AAPLS (APPLICANTS & ADMINISTRATORS PREAWARD LUNCHEON SERIES)
Allowable Costs Division of Financial Services – Sponsored Programs November 2013.
Cost Principles provide guidance for determining eligible costs and whether those costs are direct or indirect. Outlined in detail in OMB Circular A-21.
Kuali Financial Systems – Financial Administrator Development Series - October, 2006 Indirect Cost Facilities and Administrative (F&A) Costs.
Managing a Scientific Laboratory Financial Management and Budgeting.
Cost Accounting Standards -Policies and Procedures-
12/11/20071 Indirect Cost Study Facilities and Administrative (F&A) Costs Indiana University Sally Link Cost Accounting Manager Financial Management Services.
Prepared by Office of Sponsored Programs Spring 2011.
MANAGING SPONSORED PROJECTS FINANCIAL COMPLIANCE May 1, 2008 Office of Grants &Contracts Accounting.
We Are All in This Together: Close Out Issues Researchers, Administration Teams and Sponsored Projects Staff Arriving Together at the End of a Sponsored.
“Grants Boot Camp” Workshop Series January 9, 2014 Creighton University Sponsored Programs Administration 2500 California Plaza, Omaha, NE Phone:
Lunch & Learn Facilities & Administrative (F&A) Costs Presented by: Roberta McManus.
FACILITIES AND ADMINISTRATIVE COSTS (F&A) Understanding Indirect Costs.
HOW TO WRITE A BUDGET…. The Importance of Your Budget Preparation of the budget is an important part of the proposal preparation process. Pre-Award and.
NCURA Regional Meeting April 5, 2011 Allowable Costs – Proposal Development to Project Closeout Presented by: Ralph L. Brown Director of Research Administration.
The Facilities and Administrative Rate (F&A Rate) is the mechanism used to reimburse the University for the infrastructure support costs associated.
CONTRACTS & GRANTS PROCESS AT A RESEARCH UNIVERSITY FSU ALUMNI CENTER MAY 7, 2015 Post Award Processes Angie Rowe Associate Director – Sponsored Research.
CREATING AND UNDERSTANDING BUDGETS Office of Research and Sponsored Programs Jack Gelfand, Director Maria Nakamura, Associate Director
KEYS TO SUCCESS NCURA Region IV Spring Meeting April 27 – 30, 2014 © 2014 National Council of University Research Administrators Cost Principles: It Depends!
+ Departmental Research Administrator Training Series FS 204 Jean Cody Assistant Director, Post-Award Office of Sponsored Programs.
A-21, A-110, A-133. OMB The federal Office of Management and Budget (OMB) has issued circulars that define the principles and standards for sponsored.
MAY 10, 2011 SESSION 6 OF AAPLS – BUDGET PREPARATION & IMPLICATIONS OF COST SHARE APPLICANTS & ADMINISTRATORS PREAWARD LUNCHEON SERIES Module C: Budget.
Office of Academic Grants and Sponsored Research Phone: Fax:
SBIR Budgeting Leanne Robey Chief, Special Reviews Branch, NIH.
General Provisions for Selected Items of Cost OMB A-21 Section J.
Presented by Ginger Baker Eileen Campbell. Cost Principles for Educational Institutions found in 2 CFR Part 220 The Federal Government guidelines for.
Presented by: Freddie Isaac March 28, Direct costs are those costs that can be identified specifically with a particular sponsored project.
Grant Guidance Changes. 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards The “Supercircular”
Indiana University East March 10, 2009 Teresa Miller, Manager Office of Research Administration – Grant Services.
Presented by the Office of Research Development & Services and Sponsored Programs Administration.
KUMC Research Institute How to Think Through a Grant Budget Sponsored Programs Administration (SPA) Presented by.
1 Facilities and Administrative (Indirect) Costs at The Ohio State University Administrative Research Council April 15, 2008 Tom Ewing, Associate University.
Let’s Talk Cost Sharing Sherrelle Vaughn Sponsored Programs Accounting and Reporting July 17, 2012.
Budget Basics Presented by Sponsored Programs Accounting and the Office of Research.
COST SHARE Neta Fernandez Director, Grants and Contracts.
Cindy Collins ETEC 665 The Proposal Budget The ABCs of Constructing A Budget.
PROPOSAL REVIEW AND SUBMISSION FYAP May 5, 2016 Julie Wammack Sponsored Research Administration.
Budget justification A point by point narrative (in addition to forms) of why you need each dollar. Things to remember: 1.Know what the funding parameter.
If the funder provides specific guidelines related to format or contents of your budget… FOLLOW THEM! Otherwise, your proposal may not make it out of.
Lesley A. Brown Director of Proposal Development.
Washington University Washington University School of Medicine Research Administrators Forum May 2002.
Compliance Issues Related to Direct Charging, Clerical and Administrative Costs NCURA FRA Conference New Orleans, LA March 5, 2013.
Proposal Budget Building Part II of II CALS Research Division Julene Gaspard Meredith Luschen Becky Bound September 16, 2008 Website:
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