This information is now available from the Policy Library at: http://policy.iastate.edu/policy/research/authority

This information is now available from the Policy Library at: http://policy.iastate.edu/policy/research/objectives-responsibilities

This information is now available from the Policy Library at: http://policy.iastate.edu/policy/contractsgrants/negotiation

Upon receipt of a fully executed award, if the Office of Sponsored Programs Administration has a proposal on file that includes a budget identical to that of the budget approved by the sponsor, the Office of Sponsored Programs Administration will process the supplemental budget. If the Office of Sponsored Programs Administration is unable to process the supplemental budget, a request will be sent to the department to prepare and process one. When cash not previously expected is received, the department should prepare a supplemental budget and route through the Dean or Director and to the Director, Office of Sponsored Programs Administration for approval (http://ospa.iastate.edu/forms.htm). The information shown on all supplemental budgets should match the budget approved by the sponsor.

For awards resulting from an unrestricted grant, the following documentation must be provided: (2002)

1. A statement of work, which includes information on any specific experiments promised to the sponsor and a description of what is expected in return for the money received;

2. A specific date by which work is expected to be completed; and

3. What the sponsor expects to have delivered as a result of the work (e.g. a published article, a report, a product). If these items are not evident in the letter of transmittal, a paragraph from the Principal Investigator (endorsed by the Department Chair) will suffice.

A Supplemental Budget (SB), whether prepared by the Office of Sponsored Programs Administration or the department, should be completed for all new or continuation funding for sponsored programs. It should not be completed for rebudgeting requests, carryover funds, or cash receipts that have already been registered via an earlier supplemental budget. A Supplemental Budget should not be completed for departmental sales of goods or income generated from activities associated with the project - these are program income that should be cash reported as class 917, an expenditure offset, if related to the project, or processed through a 2XX fund (stores, services, and revolving account) if not related to a sponsored project.

Fund-acct. - Leave blank if you want a new account number assigned. Provide an existing account number if appropriate. Sponsored Programs Accounting will assign a new number if reporting requirements dictate that funds must be segregated. Complete the "sect-Proj" space if your department/college uses project numbers.

Sponsor - This must be the grantor of the funds to ISU. If a federal agency makes an award to an organization who in turn subcontracts to ISU, put the organization's name, not the federal agency, on this line.

Check attached? - Circle yes if a check is attached to the SB and indicate the amount of the check. Attach two copies of a cash report to the SB.

Title of Proposal - Enter the title or a keyword phrase from the proposal. This enables the Office of Sponsored Programs Administration to match the SB to the proposal on file.

Period of Contract - Enter the longest period of time for which funding is guaranteed. If future funding is contingent for any reason, do not include that period. If the award is a fixed price, you may enter 9/9/2010 as the termination date. Otherwise, use the stated termination date to prompt completion of technical reports or other deliverables.

Principal Investigator - If co-investigators exist and one account is requested, list the PI with primary financial responsibility. Only one investigator should appear on the SB, although several may be listed on the Proposal Data Form. If more than one account is needed, additional supplemental budgets should be completed for each co-principal investigator.

PI University ID (UID) and Address - Enter the UID of the above PI. The UID is used to pull in the P.I.'s mailing address from personnel records.

Phone Number - Enter the phone number of the PI.

Salary Detail - Completion is optional. May be used to list names and salaries included in the budget.

Overhead Incentive - If full facilities and administrative costs are requested and received, enter the incentive (490) account of the PI and any others who are to share in the incentive. If the 490 number is not known, list the names. Enter the percentage each person is to receive. The sum of the percentages must equal 15%. This incentive split should agree with that stated on the Proposal Data Form (GoldSheet). When the Office of Sponsored Programs Administration is preparing the supplemental budget, if the incentive section is left blank on the GoldSheet, the full 15% incentive will go to the PI listed in block 3 of the GoldSheet. Changes to incentive distribution can be made by contacting the Sponsored Programs Accounting Office.

Budget - This must agree with the budget in the award document.

Specific lines:

      Salary/Hourly: Include all compensation paid to employees through ISU payroll.

If required, only one typed copy of each supplemental budget should be initiated. After this budget has been approved by the Department Head, Dean, or Director, and the Office of Sponsored Programs Administration, an account number will be assigned by Sponsored Programs Accounting. An e-mail or fax with the new account number will be sent to the Administrative Unit and to the departments and principal investigators. The information provided will include account number, title, effective date, dollar amount, organization code, and source of funds. The PI should verify this information for accuracy and notify Sponsored Programs Accounting immediately if any discrepancies are found. (2002)

Additional information is available from the Sponsored Programs Accounting Office.

To avoid an excessive number of correction vouchers that are required when an award arrives late, a department may complete a Request for Sponsored Project Advanced Account Number form (http://ospa.iastate.edu/forms.htm) To receive an account number prior to the receipt of the official grant documents. To receive an account number, the form must:

1. Indicate an account to absorb the charges if an award does not materialize;
2. Have the concurrence of the Department Head/Center Director/College Dean/Ag Experiment Station or Extension Fiscal Officer; and,
3. Have the concurrence of the Director, Office of Sponsored Programs Administration.

Under the new Special Provisions, most granting agencies provide for pre-award spending up to 90 days, before the effective date of the award, at the grantee's risk. In addition to requesting an advance account number, it may also be necessary to request pre-award spending at the same time as the advanced account number is assigned. This can be accomplished by a memo to the Director, Office of Sponsored Programs Administration requesting approval for pre-award expenditures.

Many federal agencies have transferred the authority to approve a variety of post-award changes, most of which involve the rebudgeting of grant funds, to awardee institutions. This transfer of authority is sometimes called "institutional approval," "expanded authorities," and/or "prior approval authority". They all mean the University can approve the change itself. Below is a table that shows, generally, which items the University can approve and which items must go back to the sponsor for approval. Check with the Sponsored Programs Accounting Office for the requirements of your specific federal sponsor.

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/contractsgrants/expenditures/

In July 1986, the facilities and administrative cost incentive program was established to encourage PI's to obtain full recovery of facilities and administrative costs on awards. Fifteen percent of facilities and administrative costs charged on qualifying awards are credited back to the PI's incentive account in the 490 fund series.

In order to qualify for incentive, the award must bear the full facilities and administrative cost rate applicable. If the sponsor limits the recovery to a certain percentage, this is not full recovery. Please refer to 9.2(4) and http://grants-svr.admin.iastate.edu/vpr/IDCPolicy02.pdf and http://grants-svr.admin.iastate.edu/vpr/indirectcost.html for further information. However, if the award legitimately should bear the off-campus IDC rate as opposed to the on-campus rate, the award will qualify for the incentive program if the full off-campus rate is charged.

In addition, if a multi-year proposal is submitted with full indirect and the negotiated indirect rate increases during the life of the award, the award will continue to qualify for the incentive program, even if the sponsor holds the rate to its original level.

The 490 account must always maintain a positive cash balance. The 490 account is funded monthly by a transfer of 15% of the facilities and administrative costs posted on each qualifying award for that month.

Incentive is transferred from the IDC holding account, not the research award. The effects of the incentive program never appear in the accounting of the award.

A PI will have only one incentive account, regardless of the number of awards that are generating incentive. Any charge that is allowable in the University system may be charged to the incentive account.

The 490 account will remain active as long as the PI is associated with the University and the account has a positive balance. If a PI leaves the University or retires, the unspent balance in the incentive account will revert to the PI's department/research unit for their use.

Work performed in the Ames Lab facilities is not eligible for incentive.

The sponsored programs financial report is used to monitor and manage sponsored funds. It is used only for Sponsored Programs Accounts and summarizes information for the life of the award. It is also used by the Sponsored Programs Accounting Office as the summary report for billing and monitoring.

Most columns on the statement are self-explanatory. The Total Unspent to Date column represents the balance available before encumbrances, while the Balance Per Accounting Records considers purchase orders, salaries from Form 111's for pay through the current fiscal year (June 30) and related benefits, airfares purchased through our contract agency, and telephone line service. Expenditures are summarized into the budget categories shown on the report. Indirect costs, also called facilities and administrative costs or overhead and indirect incentive, if applicable, will post in the same month as they are earned. The back side of the report provides information on incentive distributed and detail for unpaid commitments shown in Column E - Unpaid Commitments (Encumbrances) on the front of the report.

The bottom of the sponsored programs report lists a summary of major costing principles and restrictions that have been identified by the sponsor. However, space may not permit the display of all restrictions, and the accountant identified on the report should be contacted for questions or additional information.

Additional information is available from the Sponsored Programs Accounting Office.

The following information is specific to correction vouchers on contracts and grants (http://www.controller.iastate.edu/accounting/matrix.htm).

1. Federal regulations prohibit transfers from overspent accounts to federal projects, regardless of relatedness. These overdrafts must be absorbed by departmental funds or unrestricted grants.

2. Transfers between closely related restricted projects must be made within 90 days.

3. No correction voucher will be processed after the final fiscal report is submitted for a grant or contract-related expenditure.

4. Salaried payroll must be transferred using the Electronic Personnel Action system rather than a correction voucher. If the action is retroactive, the electronic system will require a retroactive explanation.

These policies are now available from the Policy Library at: http://policy.iastate.edu/policy/contractsgrants/equipment/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/restrictions/researchresults/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/humansubjects/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/animalsubjects/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/biohazard/review/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/radiation/authorization/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/radiation/authorization/

This policy is now available from the Policy Library at: http://policy.iastate.edu/policy/radiation/authorization/