Embed Size (px)
Citation preview
ECU FINANCIAL SERVICES WORKSHOPFEBRUARY 28, 2012
.
EAST CAROLINA UNIVERSITYOFFICE OF GRANTS AND CONTRACTS
GRANT REASSIGNED TIME• EMPLOYEE BUY OUT– SALARY CHARGED TO A GRANT INSTEAD OF THEIR
STATE LINE/POSITION• LAPSED STATE SALARY DOLLARS (STATE POSITION)• MAY BE CONVERTED TO OPERATING FUNDS• GRANT & CONTRACT REASSIGNED TIME FORM
(GCRT) – ON BUDGET OFFICE WEBSITE• http://www.ecu.edu/cs-admin/financial_serv/budget/bud
get-forms.cfm
REASSIGNED TIME continued• NEED TO SUBMIT BUYOUT EPAF EARLY
• NEED TO SUBMIT GCRT FORM EARLY • SIMULTANEOUS WITH EPAF APPROVAL• SUBMIT TO BUDGET OFFICE NOT OGC
• LAPSED SALARY LIMITED TIME AVAILABLE– CURRENT FISCAL YEAR
• WILL NOT NORMALLY BE CARRIED OVER TO NEXT FY
HHS SALARY CAP
• APPLIES TO ALL HHS AGENCIES • NIH, HRSA, CDC, FDA, ACYF, AHRQ, IHS, SAMHSA, etc.• IS A RATE OF PAY – NOT A CUMULATIVE AMOUNT PAID• $179,700/YEAR MAX• $14,975/MONTH MAX• $7,487/PAY PERIOD MAX
• RESULTS IN MANDATORY COST SHARE FOR ANYONE WITH A UNIVERSITY SALARY HIGHER THAN THE CAP
• EFFECTIVE AS OF 12/1/11 FORWARD EFFORT PERIODS
HHS SALARY CAP continued• EFFORT COMMITMENT REMAINS THE SAME
• IT IS ONLY THE RATE OF PAY THAT CAN BE CHARGED TO THE GRANT THAT HAS CHANGED.
• EXAMPLE: $200,000 UNIVERSITY 12-MONTH SALARY, WITH 15% MINIMUM EFFORT COMMITMENT. MAX PAY IS $179,700/YR.
• 15% = $26,955 MAX PAY RATE, BUT• $26,955 = 13% UNIVERSITY SALARY, THEREFORE• EPAF SHOULD BE FOR 13% $$ EQUIVALENT AND• 2% = WILL BE REQUIRED COST SHARE TO MAKE EFFORT
COMMITMENT
HHS SALARY CAP continued
• EXAMPLE: $200,000 UNIVERSITY 12-MONTH SALARY, WITH 15% EFFORT COMMITMENT. MAX PAY IS $179,700/YR RATE.
• EP PROCESSED AT UNIVERSITY RATE $200,000, $8,333/PP, 15% = $1,250/PP
• AT EFFORT REPORTING TIME WITH 5 PAY PERIODS, TOTAL PAY IS $41,666
• ERS GRANT PAY IS SHOWING AS 15% AND $6,250• BUT MAX ALLOWABLE IS $5,615
HHS SALARY CAP continued
• IN ERS - WILL NEED TO COST TRANSFER OFF $635 FOR NEW TOTAL PAID OF $5,615
• THIS WILL EQUATE TO 13% OF SALARY FOR THE EFFORT PERIOD SO
• 2% COST SHARE WILL NEED TO BE SHOWN TO MEET THE 15% EFFORT COMMITMENT
• IF CORRECTING HR REDISTRIBUTIONS ARE PROCESSED BEFORE EFFORT CLOSES WILL ONLY NEED TO SHOW COST SHARE
• WILL NEED TO REVIEW EACH ERS PERIOD AS THERE ARE DIFFERENT NUMBER OF PAY PERIODS IN EFFORT CYCLES
HHS SALARY CAP continued• SUMMER SALARY FOR 9-MONTH WILL ALSO NEED TO FOLLOW SALARY
CAP (IN ADDITION TO THE 133%) • MAX PAY PERIOD WILL BE $7,487.• SUMMER EPAF MAY NEED TO BE LESS THAN CALCULATED 100% PER PAY
PERIOD• EXAMPLE: $200,000 FOR 9-MONTH, 133% = APPX $11,083/PP = 100% IN
SUMMER• ACTUAL MAX = $7,487/PP = APPX 68% OF UNIVERSITY RATE
CALCULATIONS• NORMALLY CANNOT COST SHARE IN SUMMER• SO SUMMER EPAF RATE WILL BE LESS THAN CALCULATED 100% SALARY
RATE
ALLOWABLE COSTS
• APPLIES TO FEDERAL AWARDS• CERTAIN COSTS NOT NORMALLY ALLOWED AS A
DIRECT COST• MUST HAVE A SPECIFIC APPROVAL FROM OGC• FEDS REQUIRE ECU TO HAVE AN INTERNAL POST-
AWARD APPROVAL PROCESS• EVEN IF INCLUDED IN PROPOSAL BUDGET MUST
DOCUMENT ECU POST-AWARD APPROVAL• SUBMIT ALLOWABLE COST EXCEPTION REQUEST TO
OGC
ALLOWABLE COSTS continued• COST MUST HAVE A DIRECT RELATIONSHIP TO THE GRANT
PROGRAM
• JUSTIFICATION MUST BE FOR EXTRAORDINARY NEED AND MITIGATING CIRCUMSTANCES – NOT ROUTINE NEED COMMON TO ALL PROJECTS
• FEDS EXPECTATION THAT THE UNIVERSITY WILL BE A PARTNER/CONTRIBUTE TO COSTS OF THE RESEARCH
• THEREFORE DEFINE CERTAIN ITEMS AS NORMALLY “F&A” NOT DIRECT COSTS – REQUIRE EXCEPTION APPROVAL
ALLOWABLE COSTS continued• SUBMIT REQUESTS EARLY–PRIOR TO ACTUAL EXPENDITURE– AT TIME AWARD RECEIVED
• REQUEST TOTAL PROJECT NEEDS –FOR DURATION OF THE PROGRAM–NOT INDIVIDUAL ITEMS; TOTAL ANTICIPATED FOR ALL CATEGORIES–WANT TO MINIMIZE THE NUMBER OF TIMES REQUEST EXCEPTION TO AVOID INCREASED AUDIT SCRUTINY
EXCEPTION NEEDEDPARTIAL LIST – MOST COMMON
• ADMINISTRATIVE/MANAGERIAL/CLERICAL SALARIES• GENERAL PURPOSE EQUIPMENT ($5K)• COMPUTERS, FURNITURE, FREEZERS, CAMERAS
• GENERAL PURPOSE SUPPLIES• INCLUDES ALL OFFICE SUPPLIES• INCLUDES GENERAL PURPOSE EQUIPMENT ITEMS THAT
DON’T MEET THE $5K EQUIPMENT THRESHHOLD – COMPUTERS/PERIPHERALS/IPADS– FURNITURE– FAX AND OTHER COMMUNICATION
EXCEPTION NEEDED continued
• LOCAL TELEPHONE CHARGES, TELEPHONE EQUIPMENT, FAX, CELLULAR, PAGER
• POSTAGE/SHIPPING/MAILING, FEDEX/UPS, COURIER etc.– ONLY SHIPPING INCLUDED IN VENDOR INVOICE PURCHASE
IS AUTOMATICALLY EXEMPT• DUES AND MEMBERSHIPS• ALTERATIONS & RENOVATIONS• STAFF RECRUITMENT/RELOCATION• SUBSCRIPTIONS/BOOKS/PERIODICALS
QUESTIONS?
FOR ADDITIONAL INFORMATION, CONTACT YOUR OGC REPRESENTATIVE
OR VISIT THE OGC WEBSITE AT http://www.ecu.edu/grants/
