The Office of Sponsored Programs Administration provides funding information, application guidelines and forms, proposal budgeting, proposal approval, award negotiations and acceptance, consultation on all fiscal matters related to proposals, and training seminars. (2001, 2002)

ISU staff are encouraged to check with the Office of Sponsored Programs Administration to be certain they have correct deadlines and guidelines, and are following proper procedures for proposal submission. The Office of Sponsored Programs Administration has ongoing contact with funding agencies and can serve as the liaison to agencies when questions arise.

The Office of Sponsored Programs Administration is in 15 Pearson Hall (294-5225).

The Sponsored Programs Accounting Office is responsible for the post-award financial administration of contracts and grants. Award documents are forwarded from the Office of Sponsored Programs Administration to the Sponsored Programs Accounting Office for account number assignments and post award final processing. In addition, the Sponsored Programs Accounting Office generates monthly contract statements, generates required financial reports, and receives funds from sponsors. The Sponsored Programs Accounting Office and the Office of Sponsored Programs Administration are available to provide consultation on post-award issues such as applicable regulations, equipment purchases, subcontract payments, the need for extensions and rebudgeting, indirect costs, indirect incentive, and cost share requirements.

The Office of Sponsored Programs Accounting is located in 3609 Administrative Services Building (294-4569).

ISU encourages its faculty to actively engage in research and scholarly activities for the advancement of knowledge and for the better understanding of our world and universe. All research must be consistent with the objectives of the University: that is, the education of undergraduate, graduate, and postdoctoral students; the advancement of knowledge through research and scholarship; and the preservation and dissemination of knowledge. The pursuit of these endeavors should result in the advancement of public welfare. All research should be soundly based and must give the promise of making a significant contribution to knowledge. The research must be judged to be appropriate to the capabilities of ISU. The Vice Provost for Research and Advanced Studies has the responsibility and authority for deciding whether a research proposal is consistent with these guidelines.

All research must be carried out within a department or other administrative unit of the University, or through the cooperation of several departments or administrative units by or under the direction of a member of the faculty or comparable professional employee.

Research grants, contracts, or gifts will be accepted only when the research contemplated is believed to be of benefit to the University, the state of Iowa, and/or the public in general, according to the above objectives. The availability of funds must not be the sole justification for undertaking research. The terms of any grant, contract, or gift for research must conform to the usual University policies and business procedures, and, in general, permit the University to exercise administrative control and accountability for the proposed research.

Responsibility for ensuring the compliance of any proposed research with the foregoing provisions and for evaluating the suitability of the work proposed resides with the PI(s), the department chair, the collegiate dean or designee, and the University administrative officers. Acceptance and discharge of this responsibility is indicated by signing the Proposal Data Form (GoldSheet) (http://ospa.iastate.edu/forms.htm) attached to each research proposal. (2002)

Copies of the monthly Report of Gifts, Grants and Contracts furnished to the Board of Regents, State of Iowa, includes awarded contracts and memoranda of agreement and titles of proposals submitted. One copy is retained in the Parks Library for public perusal.

Proposals must be submitted in a form that reflects well on the University and is in concurrence with agency proposal requirements. The Office of Sponsored Programs Administration can assist in locating agency guidelines and required forms. If guidelines are not available, the Office of Sponsored Programs Administration can suggest an appropriate format. Sometimes an application to an agency other than the federal or state government can be in the form of a Sponsored Project Agreement, with an accompanying budget (http://ospa.iastate.edu/forms.htm). (2002)

Most funding agencies provide budget forms or prescribe a budget format. The Office of Sponsored Programs Administration will assist in locating required forms. The Proposed Project Budget form or a form with similar categories (http://ospa.iastate.edu/forms.htm) must be used if no format or form is prescribed. This will ensure that actual expenditures will align with the proposal budget. (2002)

Areas of particular concern follow:

1. Employee Fringe Benefits should be requested in the budget. These benefits include retirement program, social security, and insurance premiums paid by ISU. Current rates can be found at http://ospa.iastate.edu/fringe.htm.(2002)
   

   (These fringe benefit rates are averages shown only for purposes of budgeting. Awards will bear the cost of actual fringe benefits per individual, which may deviate from the estimates given.)

2. Facilities and Administrative Costs (Indirect Costs) should be requested for ISU. Facilities and administrative costs are used to pay for such things as general and departmental administration; student services and sponsored projects administration; use of buildings and equipment, janitorial services, utilities, library services and interest. Government agencies expect to pay facilities and administrative costs to the extent permitted by law. ISU negotiates its official facilities and administrative cost rates with its cognizant federal agency (HHS) periodically, and announces rates ISU is to use when requesting facilities and administrative costs. Rates vary according to type of activity to be performed by the project. Current rates are included below. There are some exceptions to payment of facilities and administrative costs: foundations, corporations, and other nonfederal funding agencies often will not pay facilities and administrative costs: some federal programs have different (usually lower) facilities and administrative cost rates determined by Congressional action for those specific programs. If the program/agency will not pay facilities and administrative costs or has a special rate, ISU administrators must see documentation to that effect at the time they are asked to approve the proposal. In addition, if a program/agency will not pay facilities and administrative costs or has a special rate, the P.I. must provide that rate to any potential subcontractors. (Ex. If the Iowa Department of Human Services limits ISU to 8% facilities and administrative costs, all subcontracts under the award are likewise limited.) Proposals requesting continuation of a project should request facilities and administrative costs at the current negotiated rate. Current information can be found at http://ospa.iastate.edu/policies.htm. (2002)

   The latest agreement negotiated with the Department of Health and Human Services is dated June 27, 2001. This agreement is effective through June 30, 2003.

   • ISU Organized Research on-Campus (46%)
   • Educational Service Agreements (46%)
   • ISU Organized Research Off-Campus (26%) (see below)

     These rates are based on Modified Total Direct Costs (as defined in our facilities and administrative cost rate agreement with HHS) which consists of Total Direct Costs less individual items of equipment** in excess of $2000, alterations and renovations, scholarships, fellowships, and subcontracts and subgrants in excess of $25,000, i.e. the first $25,000 of each subcontract is subject to facilities and administrative costs.

     **NOTE: ISU's equipment definition changed on July 1, 1995, to $2,000. Effective July 1, 1997, the $2,000 definition of equipment will be used to apply facilities and administrative costs also. The $2,000 definition should be used in all proposals.

3. Cost Sharing in the form of unrecovered facilities and administrative costs, partial support of faculty/staff time, and the facilities and administrative costs associated with faculty/staff time, are usually appropriate contributions from the University toward total project costs. In most cases this, along with the related fringe benefits and the appropriate share of facilities and administrative costs, will constitute sufficient cost sharing. All commitments of cost sharing require the approval of the Director, Office of Sponsored Programs Administration. Cost sharing of faculty/staff is documented when the Employee Activity Summary of Effort (EASE) reporting form is completed. Cost sharing in any other budget categories (e.g. supplies, computer time) will impose undue restrictions on University funds and are more difficult for the PI to document. (2002)

If additional information is required for calculating cost sharing on a specific project, call the Office of Sponsored Programs Administration. (294-5225)

Research involving animals, human subjects, safety or health hazards, radiological materials, or recombinant DNA, often must be dealt with in special sections of a proposal. For budgeting purposes, note that consultations and monitoring required in compliance with radiation use policy are chargeable to a grant or contract as direct costs.

Special approvals/indications of compliance may be required at the time the proposal is submitted (See Step 3 of Proposal Submission section). Also, for further instructions, see information later in this chapter on use of human subjects in research, use of warm-blooded animals in research, use of biohazardous materials/recombinant DNA, and use of radiological materials.

To be eligible to serve as a principal investigator on the Proposal Data Form ("GoldSheet"), which is used for externally-funded projects, as an individual must be either a tenured or tenure-track faculty member or a Professional and Scientific (P&S) employee on a continuous appointment at the level of P17 or above. Questions as to whether affiliates, collaborators, adjuncts, clinicians, or lecturers can serve as principal investigator should be directed to the Office of the Vice Provost for Research and Advanced Studies.

Individuals appointed at a P&S classification level of P17 or above are routinely allowed to serve as Principal Investigators on research projects. This is because it is assumed that individuals appointed at this level have had to demonstrate successful independent scholarship and the ability to administer sponsored research funding in order to be appointed. When the University assigns responsibility for the execution of research, it must be certain that the Principal Investigator has demonstrated capability for independent scholarship that is acceptable within the peer community.

There are times when it may be appropriate for an individual at a classification level of P16 or below to be shown as Principal Investigator on an external proposal. An example would be if an individual is applying to a dissertation research awards program. In these cases, the individual should be shown as a Co-Principal Investigator on the Proposal Data Form (GoldSheet), and the individual's supervisor or department head should be shown as Principal Investigator on the GoldSheet. The GoldSheet is an internal document that does not leave ISU. Any Co-Principal Investigator shown on the GoldSheet is given full credit for the proposal and/or subsequent award in the ISU Office of Sponsored Programs Administration database.

If an individual at a classification level of P16 or below wishes to be shown as the Principal Investigator on the GoldSheet for a research project and feels that he/she has a record of successful independent scholarship and experience in administering sponsored research funding, a request should be submitted to the Vice Provost for Research and Advanced Studies. As evidence of successful independent scholarship, a Ph.D. degree with a few publications in referred journals from that and subsequent work would be expected. In addition, a mater's degree with an extensive record of independent scholarship accepted in referred journals would be expected. In either case, evidence of experience in grants management must also be provided.

If a project for a non-research activity (i.e., public service, instruction, etc.), the same policy outlined above is applicable. However, if an individual is at a classification level of P16 or below and wishes to seek approval to be a Principal Investigator on the GoldSheet, only evidence of experience in grants management must be provided to the Vice Provost for Research and Advanced Studies; information regarding evidence of successful independent scholarship would not be relevant.

Questions regarding this policy should be directed to the Office of the Vice Provost for Research and Advanced Studies

Any proposal for a project that will use ISU personnel or facilities must be approved by the University prior to submission. Proposals may be for support of research, equipment, instruction, or training. This includes scholarship and fellowship applications, and pre-proposals or letters upon which a grantor may base a decision to fund.

Ample time (at least five days) should be allowed for approval of a proposal. Changes or corrections may be necessary prior to final approval and submission. Exceptions to the approval process are determined by the department and college administrator(s) involved, in concurrence with the Director, Office of Sponsored Programs Administration. (2002)

The process for approval and submission follows:

1. Prepare the proposal cover page, (2002)

   There must be a place on the cover for the Director, Office of Sponsored Programs Administration to sign. Most grantors provide a cover form and/or other forms requiring signatures. Usually the P.I.'s signature is also included. Additional signatures on the proposal are seldom required but may be included if desired. (Do not confuse the proposal cover with the Proposal Data Form ("GoldSheet"), which is not signed by the Office of Sponsored Programs Administration and is not sent to the funding agency.)

   If the project will include a co-PI at another institution, or if another institution is to serve as a subcontractor on the project, (a detailed budget, budget justification, and scope of work) and authorized signatures from the co-PI and the subcontractor's institutional official must accompany the ISU proposal when it is routed for signatures. (2002)

2. Complete a Proposal Data Form ("GoldSheet"). http://ospa.iastate.edu/forms.htm (2002)

   This form contains administrative data and is the mechanism by which the University is made aware of and approves the project. The PI and all Co-PI's must sign in person. The GoldSheet must also be signed by the Department Chair for each investigator, or designated signatories for the Department Chair. Department Chair's signature on a GoldSheet constitutes affirmation that such a project is desirable and that it conforms to the guidelines outlined in Section 9.3(1), #1 and #2. The GoldSheet is also used to assign intellectual property rights and to determine potential conflicts of interest. (2002)

3. Route the proposal with the Proposal Data Form for signatures to the following offices, in this order: PI(s) and Co-PI(s), department(s), college(s)*, center offices if involved, and the Vice Provost for Research and Advanced Studies (2810 Beardshear). Additional approvals regarding compliances may be required.

   Proposals submitted involving University Extension personnel (Extension Field staff, the Office of Extended and Continuing Education, etc.) must have the Proposal Data Form signed by the Vice Provost for Extension.

4. Once the required signatures are on the GoldSheet and proposal, take the proposal and GoldSheet to 15 Pearson Hall for the Office of Sponsored Programs Administration to process. If there is no official proposal cover sheet/application form, provide a signature page for the PI and the Director, Office of Sponsored Programs Administration to sign. The Director, Office of Sponsored Programs Administration will also sign special certifications that may be required with the proposals. The Office of Sponsored Programs Administration will keep the GoldSheet permanently, but provide the PI with a copy. Arrange with the Office of Sponsored Programs Administration to retrieve the proposal for your submission to the sponsoring agency. (2002)

5. When the proposal is returned to the PI by the Office of Sponsored Programs Administration, make multiple copies for submission to the grantor. Guidelines usually indicate the number of copies required and whether the deadline is a receipt date or postmark date. One copy of the signed proposal is required for each department involved, at least one for each college involved (policies vary), and one for the Office of Sponsored Programs Administration.

By accepting the terms and conditions of a sponsored project, the Principal Investigators(s), academic department/research unit, and administering unit identified on the GoldSheet accept all financial responsibility for the award. This includes ensuring that costs are allowable and the treatment of direct and indirect costs are charged consistent with federal, University, and agency policies. These designated individual(s) and administrative offices will be held responsible if any costs are later found to be unallowable or inappropriate. This financial responsibility also extends to overdrafts caused by project cost overruns, nonperformance, and uncollectible funds from sponsors.

Guidelines relating to the negotiation and acceptance of research or training contracts, grants, or fellowships:

1. Research, training, and fellowship contracts and grants will be accepted by ISU only in fields of activity where the University:
         a. Is authorized by the laws of Iowa and policies of the Board of Regents, State of Iowa, and
         b. Is competent by reason of qualified staff and facilities to perform the desired work or service.

2. Research, training, and fellowship contracts and grants will be accepted only when the research contemplated thereby will be of benefit to the University, to the state of Iowa, and/or to the public in general as specified in Section 9.2, GUIDELINES FOR APPROVAL OF RESEARCH AT ISU.

3. Individual staff members must not enter into preliminary negotiations relative to research, training, and fellowship contracts and grants unless and until authorized to do so. This is not intended to prohibit preliminary discussions, but is intended to apply to all fiscal and legal matters.

4. Upon authorization by the Vice Provost for Research and Advanced Studies, negotiations may be entered into by designated administrative officials and the Director, Office of Sponsored Programs Administration with the agency desiring to initiate such a project. Only authorized individuals may represent the University in negotiations.

5. The matter of reimbursement of costs and method and terms of payment involved in such contracts, grants, or fellowships are of utmost importance in order that the University may follow a uniform policy with respect to the various agencies.

6. In negotiating for the performance of contracts, grants, or fellowships, ISU will follow these guidelines:
         a. Prior to execution of any contract, grant, or fellowship, the authorized officials must prepare a budget related to the contract or grant itemizing:
             (1) cost of direct labor and services with appropriate fringe benefit rates;
             (2) cost of materials which must be purchased or used;
             (3) description of University buildings and property to be used and term required;
             (4) allowance for direct charges against the project for such items as traveling expenses, medical expenses, supplies, etc.;
             (5) facilities and administrative costs (indirect costs);
             (6) all other expense items and;
             (7) sources from which the required funds are to be secured, i.e., from appropriated state funds or other funds available to the University,
                   and from funds due under the contract, grant, or fellowship. Projects with cost share (also called matching) mandated by the sponsor should
                   be itemized in the proposal to the sponsor.
         b. Where a portion of the costs required to perform a contract, grant, or fellowship is to be paid by the University from its funds instead of being
         collected from the contract, grant, or fellowship, complete justification must be submitted to the Vice Provost for Research and Advanced Studies for
         approval and must be accompanied by the approval of the administrative official providing the cost share/match. Such approval will be filed with
         the Director, Office of Sponsored Programs Administration. All proposals requiring "equipment matching funding" must be submitted to the Vice
         Provost for Research and Advanced Studies at least two weeks prior to submission of the proposal to grants agency (see Proposal Submission).
         The Request for Funding form can be found at http://grants-svr.admin.iastate.edu/VPR/guidelines/equipmatch.html.
         c. Facilities and administrative costs (indirect costs) must be computed in accordance with uniform policies and cost
         studies.
         d. Appropriate fringe benefits rates must be computed in accordance with uniform policies and cost studies.

7. The University wishes to retain patent rights on all patentable materials or processes through the ISU Research Foundation (ISURF) with all agencies of the United States government and all other outside funding sources. If there is any need for negotiation in which patent rights might be relinquished or modified, please contact the Office of Intellectual Property and Technology Transfer (OIPTT) and the Director, Office of Sponsored Programs Administration.

8. Any legal services for negotiations must be handled through University channels.

9. All contracts, grants, and fellowships between the University and other agencies of the United States operating under transfer of funds are administered within the University under procedures established by the President, the Provost, and the Vice Provost for Research and Advanced Studies.

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.

In order for costs to be charged to a sponsored project, they must be both allowable and appropriate. Allowable expenses are those costs permitted under applicable University policies and terms imposed by the funding source, as governed by written policies, laws, and contractual documents. Allowability is the joint responsibility of those who initiate the transaction and those who review and approve it. Appropriate expenses are those expenses fitting and necessary to accomplish the goals of the project. Appropriateness involves judgment and detailed knowledge of programmatic objectives and is primarily the responsibility of the principal investigator and department.

For federally sponsored projects, OMB Circular A-21 (Cost Principles for Educational Institutions) must be used to determine allowability. The complete text of OMB Circular A-21 can be accessed at the following web site: http://www.whitehouse.gov/OMB/circulars/index.html.

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.

Equipment purchased with federal funds is to be used on the original project as long as needed. This equipment must be made available for shared use with other activities, as long as it will not interfere with the original project. In addition, there can be no user charge to other University departments and the equipment cannot be used to provide services or be leased to outside organizations. Personal use of federally acquired equipment is prohibited.

Moveable property purchased on sponsored funds must meet all of the following criteria to be classified as equipment:

• Useful life of one or more years and a unit acquisition cost of $2,000 or more
• Identifiable
• Not a replacement part

All equipment will carry an expenditure class code of 711-00.

Generally speaking, all equipment purchased with federal funds must have sponsor approval. Approval by the sponsor of a budget containing equipment constitutes prior approval. If the equipment was not listed in the sponsor approved budget, a rebudgeting request should be sent to the Office of Sponsored Programs Administration so that prior approval can be obtained. Allowability will be contingent on the regulations and provisions of the individual grants and contracts. Contact the Sponsored Programs Accounting Office for information on your particular award.

Purchase requisitions for equipment on sponsored accounts in the fund series 401-xx-xx through 489-xx-xx should be routed to the Sponsored Programs Accounting Office for approval. If these purchase requisitions also include funds from the Vice Provost for Research and Advanced Studies central equipment matching fund, they must also be routed to the Office of Sponsored Programs Administration for signature. A copy of any prior approvals should be attached to the requisition to prevent delays in processing. (2002)

PIs, departments, and/or research units are responsible for notifying Inventory Control when equipment is furnished or loaned to the University by the federal government for periods extending longer than six months. The Inventory notification needs to include a copy of the federal agency transfer document. Federal regulations require that this equipment be tagged and included on the University's inventory records. Inventory records will identify the equipment as federally owned. Federally owned equipment may not be transferred, disposed, or removed from campus without prior written approval from the federal agency.

All equipment disposals are handled by Inventory Control. Most federal agencies require that equipment be retained for continued use on the project throughout the life of the award. Inventory Control will work with the Sponsored Programs Accounting Office to determine proper disposition for equipment purchased with federal funds.

Some sponsors reserve the right to transfer title to a third party after the end of a grant period. Equipment physically located in third party facilities will remain on the University's inventory records until the end of the grant period. In order to transfer title to the third party after the end of the grant period, written documentation from the university department approving the transfer and written documentation from the third party accepting responsibility for the equipment will be required. Contact the Sponsored Programs Accounting Office for more information.

ISU encourages the development of educational materials by its faculty and staff to assist in meeting its responsibilities for academic instruction, extension, and research, and provides assistance in the preparation of such materials through salary support, stenographic services, materials and supplies, art work, filming, etc. The University recognizes the vested rights of the author under Section 262.9(10) of the 1997 Code of Iowa. In addition, individuals are encouraged, when preparing or planning to prepare educational materials, to clarify their position with their appropriate supervisors. In certain cases, where substantial University contribution is made, the University and individual must enter into an agreement which sets out the support of the preparation of educational materials and the sharing of income from the sale of such materials.

For more information, contact the Iowa State University Office of Intellectual Property and Technology Transfer (OIPTT), 310 Lab of Mechanics Building for a copy of the policy statement concerning university-sponsored educational materials. (294-4740).

Iowa State University claims rights over patentable inventions arising from "funded" research. The University claims rights in inventions developed through employees' university activities because of the contribution of facilities, equipment, and salary made to most of the research programs conducted in its laboratories. When the University accepts a federal grant or contract, the University agrees that its employees will conform to the requirements of the grant or contract. Federal laws place special obligations on the University to disclose, report, and license intellectual property arising from research supported by the federal government contracts or grants. The University has similar responsibilities in many agreements with other sponsors. The University does not claim rights over inventions arising from "non-funded" research performed outside of university facilities and on an employee's own time.

Researchers must promptly report inventions to the Iowa State University Research Foundation, Inc. (ISURF) on the Intellectual Property Disclosure Form obtained from the Office of Intellectual Property and Technology Transfer (OIPTT).

ISURF is a not-for-profit corporation affiliated with the University and owns all university rights to employees' inventions. ISURF acquires such rights by assignment. Together with OIPTT, the offices process all patent matters, licensing agreements, and royalty sharing to inventors and academic units.

Contact OIPTT for more information and for copies of standard forms and policies. Forms and policies can also be found on ISURF's home page (http://www.iastate.edu/~isurf).

University policy strongly discourages classified research. It is recognized, however, that on rare occasions classified research may be justified and consistent with the mission of the University. The Vice Provost for Research and Advanced Studies, who insures that the University's policy on classified research and research requiring restricted disclosure of results is enforced, must approve proposed classified research before the contract or grant is accepted.

It is the responsibility of the PI(s) of any research project to call to the attention of the administration any restrictions that limit the use and distribution of information resulting from the research.

The University recognizes that in some instances, such as those involving development of commercially applicable or patentable products or techniques, disclosure of results from certain research projects may need to be withheld for a limited period of time.

Theses and dissertations generally should not incorporate research that cannot be made public at the time the final examination is held. Any exceptions to this regulation must have prior approval of the dean of the Graduate College.

The Human Subjects Review Committee reviews any research involving human subjects prior to data collection, including proposals to gather data from subjects for theses, dissertations, and other student projects. This review assures that the appropriate federal and ISU regulations and guidelines are followed.

To initiate review, the Human Subjects Review Form must be completed and submitted to the Human Subjects Research Office (2610 Beardshear Hall, 294-4566). Forms may be obtained in 2610 Beardshear Hall or at the Human Subjects Research Office web site, http://grants-svr.admin.iastate.edu/VPR/humansubjects.html. The signed original and two photocopies of the review form, along with three sets of accompanying materials, are required. Questions may be addressed by contacting the Human Subject Research Office.

The Committee on Animal Care (COAC) evaluates for compliance with federal law and university policy all activities conducted by faculty, staff, or students involving the use of vertebrate animals. The review process is intended to ensure that animals will be housed in an approved animal facility, appropriate plans are made to relieve pain, the method of euthanasia is acceptable, personnel involved in the care and/or use of the animals have training, veterinary care will be provided and non-animal alternatives have been considered. The review must be completed before any animals are used. Current Protocol Review Forms are available on the Committee on Animal Care (COAC) web site at http://www.coac.iastate.edu/.

To initiate review of research projects involving the use of vertebrate animals, a "Protocol Review Form - Care and Use of Animals in Research" must be submitted to Cathy Meier (COAC Coordinator, 2610 Beardshear Hall, 294-9581). The COAC must be informed if experimental procedures or personnel involved in a previously approved protocol are changed. COAC approval must be renewed annually for ongoing projects.

If vertebrate animals will be used for teaching, a "Protocol Review Form - Care and Use of Animals in Teaching" must be approved by the COAC prior to the use of live animals in a course. COAC approval must be renewed annually. Instructors are expected to be familiar with the "Guidelines for the Use of Vertebrate Animals in Teaching." Copies of the Guidelines are available from the LAR Office and the COAC web site, http://www.coac.iastate.edu/.

Questions regarding the Protocol Review Forms and the review process may be directed to Cathy Meier at 294-9581.

Policy Statement
The Biohazards and Public Health Committee (BPHC) must approve any research project that involves the use of:

• agents infectious to humans or animals, such as pathogenic bacteria or viruses,
• biological toxins, such as tetanus toxin or aflatoxin,
• recombinant DNA, including transgenic animals or plants

1. Molecules that are constructed outside living cells by joining natural or synthetic DNA segments to DNA molecules that can replicate in a living cell, or
2. Molecules that result from the replication ofthose described in number 1.

Reason for the policy:
Federal regulations of the US Public Health Service and US Department of Agriculture.

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/