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University Policies
Federal Grant Cost Principles
Federal Grant Cost Principles Policy
Responsible Office or Person:
Business Office
Related Law & Policy:
CFR 200.402 to 200.415
Policy Statement
联邦法规已经到位,以确保每一分钱都能发挥最大的价值,并促进自由和公开的竞争. Consequently, 所有使用联邦资金的采购都需要成本/价格分析和证明考虑了不止一个供应商的文件, 除非购买属于小额购买门槛(见威尼斯游戏大厅联邦资助采购政策).
随着花费的金额增加,所需的分析和文档的细节也会增加. As a general principal, 卡罗尔通过健全的管理实践负责联邦拨款的高效和有效的管理. 卡罗尔不得赚取或保留来自联邦基金的任何利润, unless such is expressly permitted by the terms of the grant.
Compliance
A. Costs (Section 200.404)
Costs must be reasonable, allowable and allocable.
如果一项费用是一个通情达理的人在这种情况下所承担的费用,那么这项费用就是“合理的”, after appropriate market research and price analysis.
B. Allowable Costs (Section 200.403)
“Allowable” costs must:
对联邦裁决的履行是必要和合理的,并可分配给该裁决.
重复或不必要的采购是“不允许的”,也没有资格从联邦拨款基金中报销.
遵守本政策或授权书中规定的任何限制. 有关个别补助金附加的额外要求,请咨询补助金职员及补助金颁发通知.
Be recorded and classified in a consistent treatment. For example, 在联邦拨款范围之外被分类为间接的成本在适用于联邦拨款时不得被分类为直接成本.
按照公认会计原则(“GAAP”)确定.
不包括作为成本或用于满足任何其他联邦资助项目的成本分担或匹配要求,无论是在当前或以前的时期.
Be properly documented.
在适当的情况下,必须考虑租赁与购买的成本.
Principal Investigators, not grants staff, 是否有责任确保奖助金的支出有完整的帐目, timely, and accurate manner.
C. Account Codes
账户代码用于分类和准确跟踪费用和支出. 联邦法律法规也要求使用账户代码. Account codes are furnished by the Business Office. 主要调查人员负责一致和准确地使用帐户代码.
D. Allocable costs ( Section 200.405)
一项费用是“可分配的”,是指它对获得拨款的项目有好处. If there is no benefit, the expense is not “allocable.” If an expense is not “allocable,,它自动是不“允许”的,不能从拨款中支付.
联邦拨款的费用应是卡罗尔实际发生的费用,因此应反映大学获得的任何学分. 卡罗尔在购买联邦补助金时不得享受任何折扣.
If a cost benefits more than one project, 但由于这些项目之间的相互关系,每个项目的收益比例无法确定, 然后,成本可以在这些项目之间以任何合理的基础分配, 要有适当的文件说明拨款的方式和原因.
如果赠款特别授权购买设备或其他资本资产, those costs shall be allocated to that grant, 无论这些设备或资产在其最初用途完成后被用于什么用途. 维修和折旧等“间接”费用在第三节中讨论. E, below.
In general, 为克服资金不足或任何其他原因,分配给一项拨款的费用不得用于任何其他联邦拨款. 然而,在某些情况下,允许在两笔或两笔以上的联邦拨款下转移成本. 没有事先许可,联邦拨款之间的成本转移是不允许的, written approval of the grants accountant.
Whenever Cost Accounting Standards apply, 这些标准应优先于上述分配原则. Consult the Business Office for guidance.
如果对任何费用的合理性和可分配性有疑问,请咨询赠款工作人员.
某些补助金可能会受到法定允许成本的限制. 在这些情况下,超过该限额的费用可能不会计入补助金.
任何确定为不允许的费用所支付的款项必须(连同利息)返还给授予机构.
E. Indirect (Facilities and Administration) Costs (Section 200.414)
Indirect (F&A)成本必须分类为“设施”或“管理”.”
“Facilities” means depreciation on buildings, equipment and capital improvement, interest on debt associated with certain buildings, equipment and capital improvements, and operations and maintenance expenses. Library expenses are “Facilities” costs.
“管理”是指机构的一般管理和一般费用, departmental administration, grants administration, student administration and services, 以及“设施”项下未列出的所有其他类型的间接费用.
F. Certifications (Section 200.415)
联邦法律要求定期报告详细说明赠款资金的使用情况. 这些报告,以及付款请求,必须由授权会计师认证. The required certification reads:
“By signing this report, 就我所知所信,我证明报告是真实的, complete, and accurate, and the expenditures, 支付和现金收入是为了联邦合同条款和条件中规定的目的和目标. I am aware that any false, fictitious, or fraudulent information, or the omission of any material fact, may subject me to criminal, civil or administrative penalties for fraud, false statements, false claims or otherwise. (U.S. 法典第18卷第1001节和第31卷第3729-3730节和3801-3812节).”
G. Price
价格分析是对在公开市场上竞争的合格供应商提供的价格进行比较. 欲了解更多细节,请参见威尼斯游戏大厅联邦拨款采购政策.
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