Frequently Asked Questions
| 1.
Who is the proposal development coordinator for my area? |
The
Cost Accounting Standards Board (CASB) set forth broad policies
governing sponsored project financial administration. Four Cost
Accounting Standards were added to the Office of Management and
Budget (OMB) Circular A-21 on November 8, 1994, and became effective
January 9, 1995. These rules were incorporated into A-21 and all
awards made on or after July 1, 1996, must follow these
requirements. As a recipient of federal awards, the University of
North Florida is obligated to comply with numerous rules and
regulations promulgated by federal agencies including OMB A-21.
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Cost Accounting Standard 501 requires consistency in estimating,
accumulating and reporting costs.
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Cost Accounting Standard 502
requires consistency in allocating costs incurred for the same
purpose.
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Cost Accounting Standard 505 requires proper treatment of
unallowable costs.
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Cost Accounting Standard 506 requires
consistency in the accounting periods used for cost accounting.
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Cost Accounting Standard (CAS) 502 states "All costs incurred for
the same purpose, in like circumstances, are either direct costs
only (can be charged to a grant) or indirect costs only (must be
paid with unrestricted funds) with respect to final cost
objectives." A-21 then goes on to list specific costs that the
federal government considers to be normally charged indirectly,
"Items such as salaries of administrative and clerical staff, office
supplies, postage, local telephone costs and memberships".
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A
publicly available document by which a Federal agency makes known
its intentions to award discretionary grants or cooperative
agreements, usually as a result of competition for funds. Funding
opportunity announcements may be known as program announcements,
requests for applications, notices of funding availability,
solicitations, or other names depending on the agency and type of
program.
Requests for Proposals (RFP): Announcements that specify a topic
of research, methods to be used, product to be delivered, and
appropriate applicants sought. Proposals submitted in response to
RFPs generally result in the award of a contract. Requests for Applications (RFA): Announcements that indicate the
availability of funds for a topic of specific interest to a sponsor.
Proposals submitted in response to RFAs generally result in the
award of a grant. Program Announcement (PA): Describes existence of a research
opportunity. It may describe new or expanded interest in a
particular extramural program or be a reminder of a continuing
interest in an extramural program. Program Announcement Reviewed in an Institute (PAR): A PA with
special receipt, referral and/or review considerations, as described
in the PAR announcement. Program Announcement with Set-aside funds (PAS): A PA that
includes specific set-aside funds as described in the PAS
announcement. Broad Agency Announcement (BAA): A method of soliciting proposals
for Research and Development (R&D) using notices published on
the Federal Business Opportunities (FedBizOpps) and Grants.gov websites. Invitation to Bid (ITB)/Invitation for Bid (IFB): A solicitation
issued to prospective bidders. An ITB/IFB describes what is required
and how the bidders will be evaluated. Award is based on the lowest
bid and negotiations are not conducted.
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| 4.
What are the F&A rates? What do these costs cover? |
Facilities
and administrative costs (also called indirect costs) are the costs
associated with providing facilities and administrative support for
the conduct of research and other sponsored activities are necessary
if faculty and staff are to be successful in their efforts. These
real costs of a university are not readily identifiable with a
particular project or activity but, nonetheless, are necessary to
the general operation of a university and the conduct of its
activities. They include the costs of operating and maintaining
buildings and grounds, equipment, the libraries, and of providing
administration at the university, college and department levels.
The rates used by UNF are:
Organized Research 43.5% of modified total direct costs for
on-campus activities 26% of modified total direct costs for
off-campus activities
Other Sponsored Activities 35% of modified total direct costs for
on-campus activities 26% of modified total direct costs for
off-campus activities
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| 5.
What are modified total direct costs? |
Modified
Total Direct Costs (MTDC) is the base to which F&A (indirect
cost) rates are applied. OMB Circular A-21 defines this base as
follows: Modified Total Direct Costs consist of salaries and wages, fringe
benefits, materials and supplies, services, travel, and subgrants
and subcontracts up to the first $25,000 of each subgrant or
subcontract (regardless of the period covered by the subgrant or
subcontract). Equipment, capital expenditures, charges for patient
care, tuition remission, rental costs, scholarships, and fellowships
as well as the portion of each subgrant and subcontract in excess of
$25,000 shall be excluded from modified total direct costs." As specified in this definition, some costs are excluded from
Total Direct Costs (TDC) to arrive at the MTDC base to which F&A
(indirect cost) rates are applied. OMB A-21 also provides for
exclusions of other items of cost where necessary to avoid a serious
inequity in the distribution of costs.
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| 6.
What is considered off-campus activity? |
Activities
performed in facilities not owned by UNF and to which rent is
directly allocated to the project(s) in which more than 50% of the
activities are performed off-campus.
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| 7.
What is organized research? |
Organized
research - all research and development activities of an
institution that are separately budgeted and accounted for. It
includes:
Sponsored research - all research and development activities that
are sponsored by federal and non-federal agencies and organizations.
This term includes activities involving the training of individuals
in research techniques (commonly called research training) where
such activities utilize the same facilities as other research and
development activities and where such activities are not included in
the instruction function. University research - all research and development activities
that are separately budgeted and accounted for by the institutions
under an internal application of institutional funds. University
research, for purposes of this document, shall be combined with
sponsored research under the function of organized research.
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| 8.
What are other sponsored activities? |
These
are programs and projects financed by federal and non-federal
agencies and organizations which involve the performance of work
other than instruction and organized research. Examples of such
programs and projects are health service projects and community
service programs.
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| 9.
What types of compensation/effort are allowed on grants and
contracts? |
These
are programs and projects financed by federal and non-federal
agencies and organizations which involve the performance of work
other than instruction and organized research. Examples of such
programs and projects are health service projects and community
service programs.
Reassignment - A faculty member receives approval to reduce their courseload to work on the grant/contract. The full-time equivalency (FTE) assigned to the course is charged to the grant/contract through a process we often refer to as salary savings (typically 0.25 increments)
Summer Contract - Faculty on 9-month contracts can receive the equivalent of 1/3 of their 9-month salary during the summer term. Faculty can receive contracts from their department for instruction and/or grants/contracts. Overload/supplemental compensation - Faculty who are not tied in any way to federal funding can earn 0.25 above their regular salary in any term. Direct Grant Funding - ORSP can create time-limited budgeted faculty positions to be funded from grants/contracts
Cost Sharing - Faculty can designate a portion of their effort that is paid by the institution to a grant or contract. Typically effort that is cost shared to a project comes from the 0.25 that is assigned to research and service activities.
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| 10.
How does ORSP calculate fringe benefits on grants and contracts? |
Faculty
- 9-month (academic year): 29%
Faculty - 12-month (administrative
faculty): 29%
Faculty - 9-month (summer): 19%
Faculty - supplemental
compensation: 7.65%
A&P staff: 29%
Support staff: 37%
OPS
(including students): 8%
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| 11.
What do fringe benefits include? |
FICA
and Medicare (mandatory): 7.65%
Retirement (mandatory): 10.15%
Worker's Compensation and Unemployment: 1%
Health insurance: fixed
premium
Life insurance: fixed premium
Pre-tax assessment (optional)
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| 12.
Who gives approval on a signature sheet? |
The
signature sheet is an internal UNF form; its official title is
Proposal Approval and Submission or Contract/Award Acceptance
Internal Routing Form, but it is often referred to as the routing or
signature sheet. The form is prepared by ORSP and is electronically
submitted to the PI along with a budget and a statement of work, as
applicable. The Lead PI, Co-PI (if there is one) plus the
Departmental Chair(s) and the School/College Dean(s) must provide
signature approval on a project. Once all required signatures are
obtained by the PI, the form is returned to ORSP for approval by the
Director.
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| 13.
What is ORSP's role at UNF? |
The
Office of Research and Sponsored Programs (ORSP) is the University's
central administrative unit responsible for securing external
resources through grants and contracts, and providing financial and
contractual stewardship of awards. ORSP provides guidance and
support to the university community in an environment that fosters
the creative process and the enrichment of students and teaching,
while ensuring protection of the university's financial,
contractual, and regulatory obligations as well as accountability to
external funding sources. The Office provides advice and assistance
to faculty members in preparing and submitting proposals requesting
funds for research and other sponsored programs.
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| 14.
What is the difference between a grant and a contract? |
A grant is a donation of money or property from a sponsor in exchange
for specific services such as, but not limited to, research,
development, or service projects. Grants may come from a
governmental, quasi-governmental entity, or the private-sector
(including individuals). A grant may include funding for indirect
costs or overhead including funds for facilities and administration.
Although grants do not typically seek specific research outcomes,
they do come with terms and conditions. The presence of any of the
following conditions shall necessitate that the funds be treated as
a grant.
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The sponsor requires a specific time period for conducting the
project such as a specific "period of performance" or "start/stop" dates.
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The sponsor requires a specific budget for conducting the
project.
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The sponsor places restrictions on the publication or
dissemination of results of the project. This would include a
requirement that the sponsor review/approve manuscripts, talks,
etc., before submission for publication or presentation.
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The
sponsor requests proprietary rights in data or inventions resulting
from activities conducted under the agreement. This would include
any proprietary rights and/or references to licensing arrangements
for patents or copyrights developed as a consequence of the
activity.
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Studies are to be conducted on
substances/products/ processes/etc. that are owned by the sponsor.
The sponsor shall retain ownership after the research is completed.
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The award comes from a corporation's Research and Development
budget and is perceived as a "cost of doing business" rather than a
charitable gift.
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The sponsor hopes to gain economic benefit as a
result of the activity being conducted.
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The funds are awarded
following a competitive application or bid process.
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Funding is
awarded based on specific budget categories, and permission must be
sought from the sponsor to change the budget. The sponsor retains
the right to revoke the award.
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Unexpended funds must be returned
to the sponsor at a specific point.
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There are requirements for
audits by or on behalf of the funding source.
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The sponsor is
entitled to receive some "deliverables," such as a product, service,
detailed technical reports, test results, merchandise, financial
reports and/or status reports.
A gift is a donation of money or property from a sponsor with the
expectation of nothing significant of value in return. Gifts may
come from non-governmental sources or the private-sector (such as
individuals, groups, and businesses). Government funds are not
treated as gifts. A gift is either restricted or unrestricted. An
unrestricted gift may be spent at the discretion of the university
and is not limited to specific purposes, objective, programs, or
organizational units. A restricted gift is earmarked for a specific
purpose, objective, program, or organizational unit, but the donor
does not have specific control over expenditures or over the work
preformed. A gift is considered unrestricted if the donor does not
specify how the funds are to be used. Gift funds may be used to meet
the cost sharing commitment on a sponsored project if the purpose of
the gift so allows. As long as the general interest of the donor is
met, the funds may be spent at the discretion of the university.
Although gifts are not base d on performance, they do come with
terms and conditions.
The presence of any of the following conditions shall necessitate
that the funds be treated as a gift.
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The funds are intended for capital improvement or for the use
of the university's endowment.
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The conditions or stipulations
placed on the use of the award serve to direct the funds to a
general area of interest of the donor such as scholarships,
infrastructure, or general research support.
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Funds are awarded
irrevocably.
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The sponsor may require the funds to be used within a
specific time period, but there is no specific "period of
performance" or "start/stop" dates as associated with grants.
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The
sponsor specifically intends for the award to be a charitable gift
as reflected by the absence of any quid pro quo.
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The sponsor has
no expectations of direct economic or other tangible compensation
(such as goods or services) associated with the value of the gift.
Indirect benefits such as tax advantages, business or personal
goodwill derived from the close association with the university, and
miscellaneous benefits derived from being a donor are not sufficient
to negate gift intent.
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There is no formal fiscal accountability to
the donor beyond periodic progress reports and summary reports of
expenditures. These reports may be thought of as requirements of
good stewardship, and, as such, may be required by the terms of the
gift. They are not characterized as contractual obligations or "deliverables."
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| 15.
Who should I contact about getting approval to use human subjects in
my research? |
Any
research involving human subjects must have the approval of the
Institutional Review Board (IRB) for Human Subjects Protection.
Human subject review and approval are coordinated by Nicole Sayers in ORSP. UNF has an approved Federal Wide Assurance (FWA) on file
with the Office for Human Research Protections (OHRP) of the Public
Health Service (PHS). All investigators are required to submit proof
of training through the Collaborative IRB Training Initiative.
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| 16.
Who should I contact about using animals in my research? |
Any
research involving the use of animals must have the approval of the
Institutional Animal Care and Use Committee. The IACUC oversees all
activities involving the use of animals in research at UNF. For
questions regarding IACUC review and approval, contact Nicole Sayers in ORSP.
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| 17.
Who should I contact about using hazardous substances, such as
infectious agents or radioactive isotopes? |
Investigators
planning to use infectious agents or recombinant DNA must register
their research projects with UNF's Institutional Biosafety Committee
which is coordinated by Nicole Sayers in ORSP. Investigators
planning to use radioactive isotopes need to receive approval from
the Office of Environmental Health and Safety.
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| 18.
What is the difference between a subcontract and a consultant
agreement? |
The
primary difference is that a subcontract is almost invariably with
another institution and a consultant agreement is almost invariably
with an individual (non-UNF employee). Subcontractual effort usually
entails a complex portion of the primary project to be performed at
another institution. The agreement would usually involve the other
institution's full project costs, including its negotiated indirect
cost (F&A) rate, and come to us with a statement of work, full
budget, and a "letter of intent" to perform the assigned task should
an award be made. Consultant effort is usually limited to the
performance of one activity by one individual. Activity is generally
short term or infrequent and the pay line is usually determined by a
rate per day which includes travel, expenses, and any other
overhead.
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| 19.
Isn't a PI the Authorized Official? |
No.
A formal proposal to conduct research or a sponsored project with
support from an external agency represents an offer to perform
services by the University of North Florida. It is necessary,
therefore, that any such proposal has the endorsement of those
individuals responsible for carrying out the project (i.e., the PI)
as well as those individuals authorized to commit the University's
resources and/or enter into a legal contract for services. Prior to
submission, all sponsored project proposals, grants, subcontracts,
and contractual agreements must by reviewed by ORSP to ensure
institutional eligibility, conformity to sponsor guidelines,
accuracy of budget, applicability of cast match and cost sharing,
human subjects or animal use approvals, etc. Proposals are reviewed
to ensure that any commitments included are consistent with
University policies as well as to ascertain approval of proposal by
department chairs and deans.
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| 20.
What does Cost Sharing refer to? |
Cost
sharing is the portion of project or program cost not borne by the
sponsor. It is the University's share of the cost of research. Cost
sharing occurs when either a sponsor requires or the University
commits funds beyond those awarded by the sponsoring agency to
support a particular grant or contract. Cost sharing is primarily
required by federal sponsors, and the obligation must be met using
non-federal funds. Only charges that would be allowable as direct
costs to the recipient grant are allowable as cost sharing. Federal
flow through funds may not be used as a cost sharing source unless
prior written approval has been received from both the federal
sponsor and the flow through sponsor. UNF's policy, generally, is to
not commit cost sharing unless it is required by the sponsor.
Whenever cost sharing is explicitly set forth and committed in a
proposal and an award is made based on that proposal or cost sharing
is required as a condition of an award, the cost sharing must be
documented in the University's records and included in the grant
file.
It is the PI's responsibility to secure cost sharing from
University chairs, deans, department heads, vice presidents and/or
from external sources. Common forms of cost sharing include salary
related to faculty and staff effort, matching funds for equipment,
or cash or in-kind contributions from external sources. When cost
sharing is required, and if allowable by the funding agency, the
University may contribute the difference between the F&A rate
allowed by the agency and its federally negotiated F&A rate, if
the agency rate is less, as in-kind cost sharing to the project.
When cost sharing is required, and if allowed by the funding agency,
the University may calculate the F&A costs on its cash
cost-sharing portion of the project and contribute them as in-kind
cost sharing. All cost sharing resources must meet the following
criteria as outlined in OMB Circular A-110:
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They must be verifiable from the contributor's accounting
records.
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They may not be included as contributions for any other
federally-assisted project or program in either the current or any
prior period.
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They must be necessary and reasonable for proper and
efficient accomplishment of project or program objectives.
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They
must be allowable under the applicable cost principles (OMB Circular
A-21). This is true even if the asset is derived from a third party
contribution. Therefore, a matching contribution must be for
something for which the organization or institution could have spent
federal funds.
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They may not consist of federal funds. Funds from
one federal program may not be used to match or cost share with
another.
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They must be provided for in the approved project budget.
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| 21.
How do I create a research interest profile? |
| 22.
How do I find funding? |
| 23.
How do I approve timesheets? |
| 24.
How do I approve or disapprove requisitions and invoices in
Banner? |
| 25.
How do I process a personnel action form (PAF)? |
| 26.
How do I apply for a purchasing card (Pcard)? |
| 27.
What can I use my Pcard for? |
| 28.
How do I request travel through ORSP? |
| 29.
How do I file a travel authorization request (TAR) form? |
| 30.
How do I get reimbursed for travel expenses? |
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