COST ACCOUNTING STANDARDS CAS 101 Neta Fernandez Director, Grants and Contracts OFFICE OF VICE PROVOST FOR RESEARCH

TIPS ON WRITING JUSTIFICATIONS TIPS ON WRITING JUSTIFICATIONS Tie justification to scope of work Explain the purpose Discuss objective of contract - how this purchase is necessary * unlike Write so auditor will understand - stay away from technical jargon

TIPS ON WRITING JUSTIFICATIONS TIPS ON WRITING JUSTIFICATIONS If workshops or training involved, list in justifications If workshops or training involved, tell who will be attending If foreign countries involved, list in justification

TIPS ON WRITING JUSTIFICATIONS TIPS ON WRITING JUSTIFICATIONS If buying or repairing equipment, should be dedicated to this project If work takes place in remote location, list in justification If it is a deliverable, state this in justification

HASN’T WORKED YET HASN’T WORKED YET Defensive driving course Secretarial training (WordPerfect, Excel) Journal subscriptions

SUPPLEMENTAL COMP For exempt staff and faculty to be paid supplemental comp, the work must: cross departmental lines or be a remote site AND be performed in addition to regular workload

SUPPLEMENTAL COMP Supplemental compensation must comply with NMSU Policy and Procedure Must have written Agency approval Must have an approved justification showing an unlike circumstance

SUPPLEMENTAL COMP EXAMPLES SUPPLEMENTAL COMP EXAMPLES Physics department has a grant that requires an English professor to teach technical writing workshops on the writing/editing of scientific research. The English professor has a full time job and will put in extra hours to do workshop.

13xx CLERICAL May be appropriate if: large complex program making travel/meeting arrangements for large numbers or participants principal focus is preparation and production of manuals & large reports geographically inaccessible (vessels), remote research field sites

13xx CLERICAL requires project-specific manuals, workbooks, etc. preparation multiple project-related investigator coordination & communications across a number of sites involves extensive data accumulation, analysis and entry, surveying, etc.

31XX - OFFICE SUPPLIES Remote sites Scope requires excessive amount of office supplies for tasks unique to the project Projects with extensive work- shops, seminars, training and packets that go with them

EXAMPLE Needed to cover salary for a person to maintain records of students, coordinate schedules related to training seminars, making travel arrangements for internships and meetings.

EXAMPLE This program is set up for the development of a teacher preparation program throughout the state. It is a stand-alone office and requires excessive supplies for mailings, brochures, reports, etc. All supplies are used for this project exclusively.

EXAMPLE Excessive office supplies are needed due to agency requirement of daily, quarterly, semi-annual and annual reports. Upon request, the agency may request a copy of the Standard Operating Procedure Manual be sent to other agencies to demonstrate the sampling techniques and methods which are being utilized in sampling water samples.

Can be approved when scope of work requires excessive print or photo supplies or unlike circumstance exists, based on scope of work. PRINT/PHOTO SUPPLIES

EXAMPLE Printing and photo supplies are necessary in the transmission and dissemination of flight progress and results. This is a collaborative effort and infor- mation is shared with members from other countries.

Food Products Business Meals Food Products Business Meals May be approved if: Required for all-day training workshops Must be included in award and budget

EXAMPLE As part of the Health Career Awareness program, we plan and sponsor several all-day events for middle school and high school students.We house and feed the students, sponsors and presenters.

502x - POSTAGE Must show an unusual unlike circumstance Is it excessive? Does it involve requirement to mail to foreign countries?

EXAMPLE Excessive postage is required due to project requirement that classified packages be mailed monthly to collaborators located in several states. Documents may contain 100 or more pages.

507x - ADVERTISING Can be used to advertise the project,when it is included in the scope of work (such as public service announcements - decreasing drunk driving on campus)

ADVERTISING Advertising for employee recruitment is not normally an allowable direct charge, but there are instances where it can be approved.

EXAMPLE Advertising costs are required for audience research and to gain new TV station supporters

EXAMPLE Advertising for publication of test dates, program outreach and operations, scheduling of courses, public notification. (Adult Basic Education)

EXAMPLE This project involves an intensive survey, requiring a high number of interviewers. The advertising will be to recruit the interviewers.

Dues, Fees and Taxes Dues, Fees and Taxes If you can show it is an unlike circumstance and specifically required for the project. Subscriptions to scientific journals are not an unlike circumstance.

EXAMPLE To cover costs for Public Television Programmers Association dues, and for station interconnection to PBS via satellite.

EXAMPLE Dues and fees necessary to do business in another country - exclusive to the use of the project. These are custom fees for import/ export of materials.

QUESTIONS