ECU FINANCIAL SERVICES WORKSHOP FEBRUARY 28, 2012. EAST CAROLINA UNIVERSITY OFFICE OF GRANTS AND CONTRACTS grantsc@ecu.edu

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  • ECU FINANCIAL SERVICES WORKSHOPFEBRUARY 28, 2012.

    EAST CAROLINA UNIVERSITYOFFICE OF GRANTS AND CONTRACTS

    grantsc@ecu.edu

  • GRANT REASSIGNED TIMEEMPLOYEE BUY OUTSALARY CHARGED TO A GRANT INSTEAD OF THEIR STATE LINE/POSITIONLAPSED STATE SALARY DOLLARS (STATE POSITION)MAY BE CONVERTED TO OPERATING FUNDSGRANT & CONTRACT REASSIGNED TIME FORM (GCRT) ON BUDGET OFFICE WEBSITEhttp://www.ecu.edu/cs-admin/financial_serv/budget/budget-forms.cfm

    grantsc@ecu.edu

  • REASSIGNED TIME continuedNEED TO SUBMIT BUYOUT EPAF EARLY

    NEED TO SUBMIT GCRT FORM EARLY SIMULTANEOUS WITH EPAF APPROVALSUBMIT TO BUDGET OFFICE NOT OGC

    LAPSED SALARY LIMITED TIME AVAILABLE CURRENT FISCAL YEAR

    WILL NOT NORMALLY BE CARRIED OVER TO NEXT FY

    grantsc@ecu.edu

  • 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

    grantsc@ecu.edu

  • 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, THEREFOREEPAF SHOULD BE FOR 13% $$ EQUIVALENT AND2% = WILL BE REQUIRED COST SHARE TO MAKE EFFORT COMMITMENT

    grantsc@ecu.edu

  • grantsc@ecu.edu

    HHS SALARY CAP continuedEXAMPLE: $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/PPAT EFFORT REPORTING TIME WITH 5 PAY PERIODS, TOTAL PAY IS $41,666ERS GRANT PAY IS SHOWING AS 15% AND $6,250BUT MAX ALLOWABLE IS $5,615

  • grantsc@ecu.eduHHS SALARY CAP continuedIN ERS - WILL NEED TO COST TRANSFER OFF $635 FOR NEW TOTAL PAID OF $5,615THIS WILL EQUATE TO 13% OF SALARY FOR THE EFFORT PERIOD SO2% COST SHARE WILL NEED TO BE SHOWN TO MEET THE 15% EFFORT COMMITMENTIF CORRECTING HR REDISTRIBUTIONS ARE PROCESSED BEFORE EFFORT CLOSES WILL ONLY NEED TO SHOW COST SHAREWILL NEED TO REVIEW EACH ERS PERIOD AS THERE ARE DIFFERENT NUMBER OF PAY PERIODS IN EFFORT CYCLES

  • HHS SALARY CAP continuedSUMMER 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 PERIODEXAMPLE: $200,000 FOR 9-MONTH, 133% = APPX $11,083/PP = 100% IN SUMMERACTUAL MAX = $7,487/PP = APPX 68% OF UNIVERSITY RATE CALCULATIONSNORMALLY CANNOT COST SHARE IN SUMMERSO SUMMER EPAF RATE WILL BE LESS THAN CALCULATED 100% SALARY RATE

    grantsc@ecu.edu

  • ALLOWABLE COSTS

    APPLIES TO FEDERAL AWARDSCERTAIN COSTS NOT NORMALLY ALLOWED AS A DIRECT COSTMUST HAVE A SPECIFIC APPROVAL FROM OGCFEDS REQUIRE ECU TO HAVE AN INTERNAL POST-AWARD APPROVAL PROCESSEVEN IF INCLUDED IN PROPOSAL BUDGET MUST DOCUMENT ECU POST-AWARD APPROVALSUBMIT ALLOWABLE COST EXCEPTION REQUEST TO OGC

    grantsc@ecu.edu

  • ALLOWABLE COSTS continuedCOST 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

    grantsc@ecu.edu

  • ALLOWABLE COSTS continued SUBMIT REQUESTS EARLYPRIOR TO ACTUAL EXPENDITURE AT TIME AWARD RECEIVED

    REQUEST TOTAL PROJECT NEEDS FOR DURATION OF THE PROGRAMNOT INDIVIDUAL ITEMS; TOTAL ANTICIPATED FOR ALL CATEGORIESWANT TO MINIMIZE THE NUMBER OF TIMES REQUEST EXCEPTION TO AVOID INCREASED AUDIT SCRUTINY

    grantsc@ecu.edu

  • EXCEPTION NEEDEDPARTIAL LIST MOST COMMONADMINISTRATIVE/MANAGERIAL/CLERICAL SALARIESGENERAL PURPOSE EQUIPMENT ($5K)COMPUTERS, FURNITURE, FREEZERS, CAMERASGENERAL PURPOSE SUPPLIESINCLUDES ALL OFFICE SUPPLIESINCLUDES GENERAL PURPOSE EQUIPMENT ITEMS THAT DONT MEET THE $5K EQUIPMENT THRESHHOLD COMPUTERS/PERIPHERALS/IPADS FURNITURE FAX AND OTHER COMMUNICATION

    grantsc@ecu.edu

  • EXCEPTION NEEDED continuedLOCAL TELEPHONE CHARGES, TELEPHONE EQUIPMENT, FAX, CELLULAR, PAGERPOSTAGE/SHIPPING/MAILING, FEDEX/UPS, COURIER etc.ONLY SHIPPING INCLUDED IN VENDOR INVOICE PURCHASE IS AUTOMATICALLY EXEMPTDUES AND MEMBERSHIPSALTERATIONS & RENOVATIONSSTAFF RECRUITMENT/RELOCATIONSUBSCRIPTIONS/BOOKS/PERIODICALS

    grantsc@ecu.edu

  • QUESTIONS?

    FOR ADDITIONAL INFORMATION, CONTACT YOUR OGC REPRESENTATIVE

    OR WRITEgrantsc@ecu.edu

    OR VISIT THE OGC WEBSITE AT http://www.ecu.edu/grants/

    grantsc@ecu.edu

    **************