奖的需求
统一指导要求
The following identifies key elements of the 联邦统一指南 (UG) applicable to federal awards The items listed below represent a change from the previous Federal Regulations contained in OMB Circulars A-21 和 A-110. 并不是所有的变化都会被记录下来, only those that may significantly affect the newbb电子平台 research community.
Pre/Post-Award questions can be directed to the Office of Research 和 Sponsored Programs at orsp@俄亥俄州.edu. 财务问题可以直接到 金融.grants@俄亥俄州.edu, or see your LEO award letter for your 基金会计 contact information. Also, see below for additional federal contract requirements.
联邦统一指南
A-110 Uniform Administrative Requirements for Grants 和 Agreements
电子奖励管理系统:奖励具体要求和文件
Indirect Cost Rate Agreement (Facilities 和 Administrative Cost Rates) negotiated with the Department of Health 和 Human Services on January 16, 2019. 这些税率将持续到2023年6月30日. Effective July 1, 2023 provisional rates apply until amended.
| 类别 | Details | 连结至规例 |
|---|---|---|
| 内部控制 | All organizational levels of the institution (俄亥俄州) must have internal controls to ensure compliance:
| 200.1 |
| 学员费用(学员/学生) | Participant support costs are exempt from indirect costs 和 require agency approval to re-budget for other purposes. 文档中记录了这一点 newbb电子平台参与者费用 指导. | 200.1 |
| 导引的newbb电子 | Two sets of regulations will be in place 和 will depend on the issuance 和 effective date of the federal award. New awards 和 additional incremental funding (funding increments) to existing awards will fall under the new 指导. Existing awards not receiving incremental funding will continue to be governed by the terms 和 conditions under which they were awarded. | 200.110 |
| 联邦裁决书中包含的信息 | Some awards contain more prescriptive requirements for the content 和 timing of technical/scientific progress 和 financial reports. It is important to read your award terms 和 conditions. | 200.211 |
| 成本分摊 | 不鼓励自愿分担费用. When cost share is required by the sponsor 和 committed to by 俄亥俄州 it becomes a binding commitment. Agency approval is required to claim the indirect costs related to direct costs, 或者免除间接成本, 作为成本分摊承诺的一部分. 成本分摊过程记录在 成本分摊会计 指导. | 200.306 |
| 项目收入 | For all awards generating revenue (项目收入), this income is to be used for costs in support of the project unless the agency specifies otherwise. Agencies may require accountability for income earned after the award ends. | 200.307 |
| 采购 | 小额购买门槛(MPT), required by Uniform Guidance was implemented on July 1, 2018年包括M-18-18 OMB法定变更. In an effort to reduce the impact 和 keep administrative burden for principal investigators 和 researchers as low as possible, the University requested 和 received approval on November 13, 2018, 来自大学的联邦监管机构, 将免税额上限调整至50元,000美元(从目前的10美元水平),000). 作为这个变化的结果, the requirement to obtain three (3) quotes for expenditures against federal awards, 已经被淘汰了. This change aligns both the University competitive bidding threshold (as required under the 俄亥俄州修订法典第125条.05和 大学政策55.007 -竞投)，而个人所得税则为5万元. 所有的购买都是50美元,000或更多, 反对任何资金来源(包括联邦资金), 必须通过采购竞标. 文档中记录了这一点 newbb电子平台联邦采购 的指导方针. | 200.317–200.327 |
| Subrecipient监控 | 需要进行风险评估, as well as the monitoring 和 management of subrecipients has been clarified 和 redefined. 包括财务和行政费用. Subrecipients are entitled to receive their federally negotiated indirect cost rate or, 如果他们没有的话, 10%的利率, unless the federal award restricts the indirect cost rate. | 200.331 |
| 记录保留 | 电子记录优于纸质记录. When paper documents are substituted for electronic documents they are subject to periodic quality control reviews. | 200.334 |
| 清算 | 最后进步, financial 和 other reports are due no later than 90 calendar days after the end date of the period of performance. | 200.344 |
| 前批准 | Prior written approval from the agency may be required or advisable for certain special/unusual costs. | 200.407 |
| 行政及文书人员费用 | 一般行政及文书薪金, 不应该直接充电吗, but are allowable if the services meet the “integral” definition, 很容易识别, 并且在预算中是明确的. These may be allowable as direct costs if the four requirements are met. 1. Administrative or clerical services are integral to a project or activity; 2. Individuals involved can be specifically identified with the project or activity; 3. Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; 和 4. 这些成本也不能作为间接成本收回. | 200.413 (c) |
| 会议期间家属护理费用 | 为会议, 识别的成本, 但不提供, locally available dependent-care resources are allowable. | 200.432 |
| 汇率波动 | Cost increases for fluctuations in exchange rates are allowable, subject to the availability of funding 和 prior approval by the agency. | 200.440 |
| 计算设备 | 如果一台计算设备的成本低于5美元,000 和 it is essential 和 allocable to the performance of the project, 它可能是直接带电的. 该设备必须是必需的, 商店, 分析, 过程, 和 publish data 和 other information electronically, including accessories (or “peripherals”) for printing, 发射与接收, 或者存储电子信息. | 200.453 |
| Pre-Award成本 | Costs incurred prior to the effective date of the award must be necessary for efficient 和 timely performance of the award. All pre-award costs may require prior approval of the agency. | 200.458 |
| 出版及印刷费用 | Costs of publication or printing of research results may be charged to the project, 即使在奖励期结束后. This must be recorded as an expense within 60 days of the end date of the award (per 俄亥俄州 requirements) or the final report deadline for the award whichever is earlier. | 200.461 (3) |
| 短期旅游签证费用 | Short term visa costs are allowable under certain conditions, but long term (immigration) visa costs are unallowable. | 200.463 (d) |
| 旅行 | You must document how each individual’s travel is necessary to the federal award. | 200.474 |
联邦合同要求