基金会计
财务管理
基金会计 works closely with faculty and department business office staff to ensure financial compliance and proper accounting of externally sponsored funds. 办公室职责包括:财务报告, 成本转移审查, 奖清算, 现金管理(包括信用证提款), 赞助商结账, 赞助商支付, 应收账款), 成本分担合规性, 工作报告, 赞助设备清单, 审计和评审.
采购限制/指南
The Principal Investigator (PI) responsible for the project is accountable for all purchases made with grant money and must follow federal, 状态, 及大学指引, as well as specific guidelines and restrictions set forth by the granting agency. The PI’s and their departments must monitor project budgets against actual expenditures and correct expenditures in excess of total available funds.
The Grants 会计 Office reviews purchases made with grant money for such guidelines/restrictions. Purchases made not in accordance with grant restrictions are reviewed by 基金会计 and/or the 研究和赞助项目办公室(ORSP). If the purchase is not deemed acceptable, it must be charged to an unrestricted account.
All extension requests and modifications or budget adjustments must be made through ORSP. The department must make these requests in writing and provide adequate justification for the changes.
All internal usage fees must be approved by the Grants 会计 Office.
成本Allowability
A cost may be charged to a sponsored agreement only if it meets the following criteria:
- 合理的
- Project costs may be considered reasonable if the nature and amount of the goods or services acquired or applied reflect a prudent person's decision under similar circumstances to incur such costs. (见管理及预算局通告A-21.C.美国联邦法规第200条第3和2条.404)
- 可拨出的
- Costs must be specific to the project and the proportionate benefit of the cost can be allocated to the project relatively easily with a high degree of accuracy.
- Costs must advance, benefit, or be necessary for the sponsored agreement. 可拨出的 costs are expenses which may be assigned or charged to one or more sponsored project cost objectives, in accordance with the relative benefits received or other equitable relationship. (见管理及预算局通告A-21.C.4. 和2 CFR 200.405.)
- 治疗持续
- Federal guidelines specifically require consistency to ensure that the same types of costs are not charged to grants as both direct (project specific) and F&一个成本 (general use items routinely purchased/provided by the University). This requirement ensures that the federal sponsor is not paying twice for the same costs 在类似的情况下. (A-21.C.11.a. 和2 CFR 200.403)
- University departments must consistently treat costs incurred for the same purpose, 在类似的情况下, 要么直接，要么直接&一个成本. Identification with the sponsored work rather than the nature of the goods and services involved is the determining factor in distinguishing direct from F&赞助协议的成本. Where the University treats a particular type of cost as a direct cost of sponsored agreements, 为同一目的而发生的一切费用, 在类似的情况下, 必须作为直接成本处理吗.
- 例如, the cost of materials supplied from stock or services may be included as direct costs of sponsored agreements, 只要这些项目得到一致的处理, 在类似的情况下, and are charged under a recognized method of computing actual costs and conform to generally accepted cost accounting practices consistently followed by the University.
- 符合奖项的条款和条件.
成本转移指引
The Principal Investigator and their department are responsible for initiating and processing cost transfers and ensuring that cost transfers are completed in compliance with Uniform Guidance, 大学指导方针和赞助奖. 基金会计 reviews entries and notifies the department of entries that will be reversed due to noncompliance.
统一指导说明了什么费用可以分配给一个奖项. 这些费用必须用于为该特定奖项确定的工作. The work must benefit that award and must be charged in proportion to its benefit. 例如, 如果一个研究生同时申请两个奖项, the student can only be charged in proportion to the work that benefits each award.
因此, the reason for the allocation to the award cannot be due to an award being overspent or due to costs not being allowed for a specific award. Overspent balances and unallowable costs must be charged to an unrestricted account.
2 CFR 200.405可分配费用，统一指南规定:
(a) A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. 如果成本:
(1)专门为联邦裁决而产生的;
(2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and
(3) Is necessary to the overall operation of the non-Federal entity and is assignable in part to the Federal award in accordance with the principles in this subpart.
(b) All activities which benefit from the non-Federal entity's indirect (F&成本), including unallowable activities and donated services by the non-Federal entity or third parties, 是否会得到适当的间接成本分配.
(c) Any cost allocable to a particular Federal award under the principles provided for in this part may not be charged to other Federal awards to overcome fund deficiencies, 以避免联邦法规施加的限制, 规定, 或联邦奖励的条款和条件, 或者出于其他原因. 然而, this prohibition would not preclude the non-Federal entity from shifting costs that are allowable under two or more Federal awards in accordance with existing Federal statutes, 规定, 或联邦奖励的条款和条件.
允许成本转移到赞助奖项
纠正错误的收费
分摊费用的一部分
不允许的费用转移到赞助奖项
90天以上的修正
在奖励结束时使用剩余的资金
Overspent balances and unallowable costs must be charged to an unrestricted account
文档需求
- 所有交易的供应商收据明细
- 为每笔交易提供理由