Post-Award services provide fiscal support and compliance management necessary to meet the goals of an award. The Post-Award team works closely with Principal Investigators, Co-Investigators, program and administrative staff from the initial award through close-out.
Congratulations on your new award! The Research Foundation Post-Award team is here to assist Research Faculty and other authorized collaborators and staff in the successful administration of the award.
The Research Foundation is notified directly by the sponsoring agency that a proposal has been selected for funding. Award documents are made in the name of the Research Foundation typically identifying the Principal Investigators and Co-Investigators responsible for the technical aspects of the proposed research or sponsored activity.
Upon notification that an award is to be funded, a member of the Post-Award team is assigned the award and will directly contact the Principal Investigator and Co-Investigators.
Some grant awards and funding agreements may require negotiation on specific terms and conditions pertaining to the funding. These matters are handled by the Post-Award team and require resolution before work may begin on an award.
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RF Human Resources Toolkit for Investigators - A Procedural Guide for supervising, hiring, employee relations, compensation, employee classifications, recruiting, payroll, reporting, and record keeping related to Research Foundation employees hired on sponsored projects.
The 黑料不打烊 Research Foundation processes a variety of reimbursement requests. Different types of reimbursements require adherence to different policies and regulations. If you have any specific questions, please contact Carey Bellamy at cbellamy@odu.edu.
The 黑料不打烊 Research Foundation鈥檚 (the Foundation) policies and procedures require that any financial transaction initiated be done so with appropriate levels of authorization. Signature authority is the responsibility of the designated Principal Investigator on individual project accounts, cost centers, overhead accounts, and discretionary accounts. Co-Principal Investigators have automatic signature authority for projects on which they are so designated. The signature authorization may be delegated to staff or research assistants only upon expressed written approval of the Principal or Co-Principal Investigator.
The Signature Authorization Procedure and supporting forms can be found on the page.
The 黑料不打烊 Research Foundation Travel Policy can be found on the page.
Summer Salary Faculty Guidance
Faculty members requesting a summer salary to be funded by an external grant should observe any relevant regulations established by the funding source regarding the limit on such salaries.
1.1. This document provides guidelines for faculty members requesting summer compensation (referred to as 鈥渟ummer salary鈥 and period outside of the base salary period) to be covered by external funds such as federal, State, private, or local government sponsored research.
1.2. The guidelines outlined in this document are intended to allow faculty members to earn the maximum summer salary while maintaining compliance with federal, state, private, and local sponsor and university polices.
1.3. These guidelines are applicable to full-time faculty on campus that have 9-month or 10-month academic year appointments who conduct summer research.
1.4. These guidelines do not apply to faculty members paid on a fiscal year 12-month appointment or 12-month conversion.
1.5. 黑料不打烊 / 黑料不打烊 Research Foundation defines the summer months as May 5 鈥 August 5.
-
2.1. Summer salary is permissible subject to the regulations of the sponsoring agency and 黑料不打烊 / 黑料不打烊 Research Foundation policies.
2.2. Charges for work performed by faculty members on sponsored projects during the summer months or other periods not included in the base salary period will be determined for each faculty member at a rate not in excess of the IBS rate divided by the period to which the IBS relates.
2.3. The summer pay rate is determined based on the institutional base salary (IBS) from the preceding academic year and does not reflect any salary increases that take effect in the upcoming academic year. Consistent with 2 CFR 搂 200.430, this policy ensures consistent treatment of summer compensation across all funding sources and maintains compliance by basing salary charges on an established and uniformly applied approach.
2.4. Faculty who receives summer salary must expend the effort associated with the summer salary during the summer period. Effort expended during the academic year does not satisfy a commitment related to the receipt of summer salary and individuals may not transfer effort from one month to another.
2.5. Charges to sponsored projects for summer research must be consistent with the level of effort devoted to each project during the period for which summer salary is received and must comply with the terms and conditions of the applicable award. Faculty must expend the effort associated with sponsored-project summer salary during the applicable summer period, and that effort must be appropriately reflected in the faculty member鈥檚 Effort Report.
For faculty on a nine-month appointment, the University standard limit for summer salary charged to one or more sponsored projects to 2.5 months (2.5/9 of IBS). This limit reserves a portion of the summer period for other faculty responsibilities and activities that may not be appropriately charged to a sponsored project, including teaching, administrative or service responsibilities, proposal development, or personal time.
Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from the Chair and must be consistent with the terms and conditions of the applicable sponsored project(s). The faculty member must have sufficient available effort to support the requested sponsored-project salary.
Faculty receiving the full 3 months (3/9 of IBS) of summer salary from sponsored projects are committing their full available summer effort to sponsored-project activities during the applicable period. Other professional responsibilities or commitments during that period must be considered in determining whether the sponsored-project effort is appropriate and supportable.
2.6. NSF limits the salary compensation requested in the proposal budget for senior personnel to no more than two months, or two-ninths, of their regular AY salary in any one year. This limit includes salary compensation received from all NSF-funded grants.
-
Note: If anticipated, any compensation for such personnel in excess of two months must be disclosed in the proposal budget, justified in the budget justification, and specifically approved by NSF in the award notice budget. Please contact your Research Foundation Grants & Contracts Administrator for further questions and guidance.
3.1. The responsibility for initiating a summer salary electronic payroll authorizations (ePAS) submission lies with the faculty member.
3.2. All summer salary submissions must be made prior to conducting any research on sponsored projects compensated with external funds during enrollment window from April 1st thru May 5th through the 黑料不打烊 Research Portal self-service form.
3.3. Requests for summer salary shall be in compliance with sponsor鈥檚 contractual requirements. For example, from the sponsored project, the budget justification shall state and list explicitly the salary in the budget for the faculty in question or the funding source needs to allow rebudgeting.
3.4. Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from [Chair/appropriate official] and must be consistent with the terms and conditions of the applicable sponsored project(s).
4.1 Summer salary refers to compensation paid to faculty on a nine- or ten-month academic-year appointment for work performed outside of their regular academic-year appointment during the University's designated summer period.
4.2 Summer salary is calculated using the faculty member's Institutional Base Salary (IBS) and actual academic-year appointment:
- Nine-month faculty: IBS 梅 9 = one month of summer salary
4.3 Unless otherwise indicated, the examples below are based on a nine-month faculty appointment.
4. A. What Is Institutional Base Salary (IBS)?
4.A.1. Institutional Base Salary (IBS) is the annual salary established in advance for your primary University appointment, regardless of the source of funds used to pay that salary.
4.A.2. IBS includes University and Faculty Practice Plan base salary and compensation that is an established part of your regular appointment. This may include administrative supplements associated with continuing responsibilities, such as serving as a chair, vice chair, division chair, program director, or center or institute director.
4.A.3. IBS does not include:
- clinical incentives or bonuses;
- teaching overload or other extra-service compensation;
- summer teaching or summer research pay;
- one-time payments or bonuses;
- temporary salary increases or supplements for additional duties;
- housing subsidies;
- external consulting or speaking income;
- publication royalties; or
- other income earned outside of the University.
4.A.4. Temporary compensation for taking on additional responsibilities鈥攕uch as serving temporarily as a graduate program director, overseeing an accreditation project, or developing new curriculum鈥攊s not included in IBS when the compensation ends with the additional assignment.
4.A.5. Summer salary does not increase or change your IBS.
4. B. How Is Summer Salary Calculated?
4.B.1. For a faculty member on a nine-month appointment, one month of full-time summer compensation equals 1/9 of IBS.
Formula:
IBS 梅 9 = One Month (1/9) of Summer Salary
For example, if your IBS is $90,000:
$90,000 梅 9 = $10,000
4.B.2. Your full-time summer salary rate is therefore $10,000 per month, subject to any applicable sponsor salary cap or other sponsor limitation.
Using a $90,000 IBS:
| Summer Compensation | Calculation | Amount |
|---|---|---|
| 1 month (1/9) | $90,000 梅 9 脳 1 | $10,000 |
| 2 months (2/9) | $90,000 梅 9 脳 2 | $20,000 |
| 2.5 months (2.5/9) | $90,000 梅 9 脳 2.5 | $25,000 |
| 3 months (3/9) | $90,000 梅 9 脳 3 | $30,000 |
4. C. What Are the Summer Compensation Limits?
4.C.1. A faculty member may receive up to a standard 2.5 months of summer salary from one or more sponsored projects during the University's designated summer period.
4.C.2. For nine-month faculty, this represents 2.5/9 of IBS.
4.C.3. The 2.5-month sponsored-project limit reserves a portion of the summer period for other faculty responsibilities and activities that may not be appropriately charged to a sponsored project, such as teaching, service or administrative responsibilities, development of new grant proposals, or personal time.
4.C.4. Summer salary charged to sponsored projects must reflect the time and effort actually devoted to those projects and must be allowable under the terms and conditions of the applicable award.
Example: A nine-month faculty member with a $90,000 IBS may receive a standard up to:
$90,000 梅 9 脳 2.5 = $25,000
from one or more sponsored projects during the summer period.
4. D. May I Receive More Than 2.5 Months from Sponsored Projects?
4.D.1. Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from [Chair/appropriate official] and must be consistent with the terms and conditions of the applicable sponsored project(s).
4.D.2. Receiving the full 3 months of summer salary from sponsored projects means that the faculty member is committing their full available summer effort to sponsored-project activities during the applicable period.
4.D.3. Accordingly, 3 months of sponsored-project summer salary will generally not be appropriate when the faculty member has other significant professional responsibilities or commitments during the same period, including teaching, administrative or service responsibilities, proposal development, other compensated activities, or other institutional duties.
4.D.4. Approval of sponsored-project summer salary above 2.5 months must take into consideration the faculty member's other summer responsibilities and commitments, including teaching, administrative or service responsibilities, proposal development, and other compensated activities. The faculty member must have sufficient available effort to support the requested sponsored-project salary.
4. E. What If I Have More Than One Summer Activity?
4.E.1. If you receive compensation for more than one activity during the same period鈥攆or example, two sponsored projects or a combination of sponsored research and teaching鈥攖he time and compensation associated with each activity must be accounted for separately.
4.E.2. For example, assume a nine-month faculty member has a $90,000 IBS and a monthly summer salary rate of $10,000. During June, the faculty member devotes:
-
-
- 50% effort to Sponsored Project A = $5,000
- 25% effort to Sponsored Project B = $2,500
- 25% effort to another compensated University activity = $2,500
-
Total June compensation = $10,000
4.E.3. Time or effort compensated by one activity cannot also be charged to another activity.
4. F. What If I Receive Summer Compensation from Multiple Sources?
4.F.1. Summer compensation may come from multiple sources, including sponsored projects, teaching, and other allowable University activities. Compensation from all sources must be considered when determining whether the faculty member remains within the applicable summer compensation limit.
4.F.2. For nine-month faculty:
Total Summer Compensation = Sponsored-Project Summer Salary + Other University Summer Compensation
Total summer compensation may not exceed 3 months (3/9 of IBS) during the designated summer period.
4.F.3. Non-sponsored funds may be used for summer salary when salary is an allowable and authorized use of the funding source. For example, summer salary may be charged to a Research Support Account (RSA) when the RSA includes an authorized salary line.
As a limited exception, a faculty member receiving the standard maximum of 2.5 months (2.5/9 of IBS) of sponsored-project summer salary may use available RSA funds for up to the remaining 0.5 month (0.5/9 of IBS) of allowable summer salary, even if the RSA does not otherwise include a salary line. This exception applies only to the remaining 0.5 month associated with the University's sponsored-project summer salary limit and does not otherwise authorize the use of RSA funds for faculty salary.
4.F.4. Other restricted funds, such as gift or endowment funds, may be used for summer salary only when permitted by the terms and restrictions of the funding source and with approval from the Dean or Department Chair, as applicable, based on authority over the funding source.
4.F.5. Compensation from any funding source must correspond to work performed during the summer period. Summer salary may not be paid from any funding source for time off or personal activities.
4.F.6. The time and effort associated with each compensated activity must be distinct and supportable.
4. G. What If I Work on a Sponsored Project for Only Part of a Month?
4.G.1. If sponsored-project work begins or ends during a month, salary charged to the project must reflect both the portion of the month worked and the percentage of effort devoted to the project.
Formula:
Monthly Summer Salary Rate 梅 Workdays in the Month 脳 Project Workdays 脳 Percentage of Effort
Example: Assume:
-
- IBS = $90,000
- Monthly summer salary rate = $10,000
- 22 workdays in the month
- 12 workdays within the sponsored-project period
If the faculty member devotes 100% effort to the sponsored project during those 12 workdays:
$10,000 梅 22 脳 12 = $5,454.55
If the faculty member devotes 50% effort to the sponsored project during those 12 workdays:
$5,454.55 脳 50% = $2,727.28
4. H. What If the Sponsor Has a Salary Cap?
4.H.1. Some sponsors limit the salary rate that may be charged to an award. When a sponsor salary cap or other salary limitation applies, the sponsored-project salary calculation will use the lower of the faculty member's IBS-based rate or the applicable sponsor-limited rate.
4.H.2. A sponsor salary cap does not change the faculty member's IBS. It only limits the amount of salary that may be charged to the sponsored project.
4.H.3. NIH Salary Cap. For awards subject to the NIH salary cap, faculty and administrators may use the 黑料不打烊 Research Foundation NIH Salary Cap Calculator to determine the maximum salary that may be charged to the NIH award based on the applicable NIH salary cap, appointment period, and requested effort.
The calculator is a planning and calculation tool. The salary ultimately charged to the sponsored project remains subject to the applicable NIH salary cap, award terms and conditions, available funding, and Research Foundation review.
4.I. Important Reminders
4.I.1. Summer salary charged to sponsored projects must:
-
- reflect the time and effort devoted to the sponsored project;
- be allowable under the terms and conditions of the award;
- take into account other compensated summer activities;
- not overlap with time or effort compensated by another activity; and
- remain within the University's applicable summer salary limits unless an approved exception applies.
5.1. Requests for summer salary are submitted through the ePAS in the 黑料不打烊 Research Portal.
5.2. Faculty are responsible for initiating their summer salary ePAS.
5.3. Summer salary enrollment opens April 1 and closes May 5 each year.
5.4. All summer salary ePAS submissions that include salary charged to a sponsored project will be routed to the 黑料不打烊 Research Foundation and 黑料不打烊 Academic Affairs for review.
5.5. The 黑料不打烊 Research Foundation will review the requested sponsored-project summer salary, including the applicable salary rate, funding availability, project period, and applicable sponsor and award requirements. The request will be approved as appropriate or returned for correction.
The amount of summer salary requested may need to be reduced based on sponsor or program limitations, the terms and conditions of a particular award, the period of performance, or available project funding.
Requests for sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), must include the required advance approval as an attachment to the ePAS.
5.6. The 黑料不打烊 Research Foundation and Academic Affairs will verify the faculty member's applicable Institutional Base Salary (IBS) against the salary information maintained in FACFILE and University records.
5.7. Once the ePAS has received all required approvals, the summer salary will be processed in accordance with the applicable payroll cycle.
Requests to process summer salary payments retroactively must be submitted in accordance with institutional and sponsor requirements. To ensure compliance with federal cost principles and internal controls, retroactive salary charges to sponsored projects are subject to the following conditions:
Timeliness:
Retroactive summer salary charges must be submitted within 90 calendar days of the end date of the university summer effort period (i.e., the last day of the summer reporting period).
Exceptions:
If the delay is due to late award setup, internal administrative delays, or sponsor-related holdbacks, the 90-day period may be measured from the award activation or modification date. In such cases, justification must include a clear explanation and documentation of the delay (e.g., delayed notice of award, system access issues).
Documentation Requirements:
All retroactive requests must include:
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A completed Retroactive Summer Salary Justification Form (including effort description, PI certification, and departmental approval)
-
Confirmation of available funds
-
Sponsored Program Administration review and verification that the sponsor allows such charges and no prior approval is needed (unless already obtained)
Effort Certification:
The effort associated with the retroactive salary charge must be certified as having been performed during the stated period. If effort certification has already occurred for the period in question, additional documentation or adjustment may be required.
Review and Approval:
All retroactive salary requests must be reviewed and approved by the Sponsored Programs Office and Academic Affairs prior to payroll processing. Late or incomplete requests, including those beyond the 90-day period may not be approved.
Faculty are required to complete the Retroactive Summer Salary Justification Form (PDF)
- Q1: Professor A鈥檚 AY salary is $54,000. Professor A plans to pay their entire summer salary from a grant they has received. In other words, they would like to use 100% of their 2.5 ninths. Their calculated 2.5 ninths limit is $14,994 ($54,000 / 9 = $6,000 x 3 months x 83.3%); their recommended 1/9th limit is $4,998. Since 100% of their summer salary is derived from research activities, it is recommended that they earn no more than $4,998 in any month or a total of $14,994 in June, July, and August.
- Q2: Professor B鈥檚 AY salary is $54,000. Their recommended 2.5 ninths limit is $14,994; her 1/9th limit is $4,998 (see Q1). Professor B has no research funding to pay themself over the summer, so they decides to teach two classes in June at a rate of $4,000 per class, for a total of $8,000. Since 100% of their summer salary is derived from teaching activities, they are not subject to the 1/9th limit of $4,998. As long as they do not receive any payment from a sponsored research grant, they are also not subject to the recommended $14,994 limit over those summer months.
- Q3: Professor C鈥檚 AY salary is $54,000. Professor C is the chair of their department and receives a stipend in the amount of 21% of their AY salary paid over 12 months or $945 per month (54,000 x 21% = 11,340 / 12 months). Their recommended 2.5 ninths limit is $18,143 and their recommended 1/9th limit is $6,048. Professor C also has a grant, which they plans to use to pay themself a summer salary. The maximum salary they can pay herself from her grant while staying in compliance with the 1/9th limit at the recommended 83.3% is $6,048.
- Q4: Professor E鈥檚 AY salary is $63,000. They will be teaching one summer school class in May for $4,000 and wants to pay themself from their grant during the months of June and July. They did not have money to pay themself from the grant in May but would otherwise like to pay themself from his grant the recommended limit for the remaining months. Their recommended 2.5 ninths limit is $17,493 ($63,000 / 9 = $7,000 x 3 months x 83.3%); their recommended 1/9th limit calculation is $5,831 ($63,000 / 9 = $7,000 x 83.3%). From May to June they earned a total of $9,831. Over the course of the summer months, they are not able to earn their entire 2.5 ninths limit and remain in compliance with the recommended university 1/9th limit. See Table 1 below.
|
Table 1 |
|
||||
|
Month |
1/9th Limit |
Class |
Charged to Grant |
Total Earned |
Cumulative Total |
|
May |
$5,831 |
$4,000 |
- |
$4,000 |
$4,000 |
|
June |
$5,831 |
- |
$5,831 |
$5,831 |
$9,831 |
|
July |
$5,831 |
- |
$5,831 |
$5,831 |
$15,662 |
|
Total |
$17,493 |
$4,000 |
$11,662 |
$15,662 |
$15,662 |
- How should I determine if salary should be academic year vs. summer?
- Salary should be charged during the time period that the effort is expended. If the effort is spent during the academic year, the salary should be charged during the academic year. If the effort is spent during the summer, the salary should be charged during the summer. If the effort is spent as a combination of academic year and summer, the salary in the grant should reflect that as well.
- Is there a limit to how much salary I can charge to a grant?
- Each organization has its own rules and regulations governing limitations on salary charges about which you need to be aware. Some typical items that will create a potential red flag for a sponsor or an auditor is a faculty member with 100% effort, or fully committed for 3 months over the summer for a nine-month employee. Fully committing your time and effort means you work on nothing but the research, and do not work on other activities such as administration or even grant writing of future proposals. Fully committing your summer time means you take no time off or vacation over the summer. The University recommends 2.5 ninths of a faculty member鈥檚 institutional base salary as the maximum summer salary compensation.
Ledger V Procedure - Date: January 6, 2012, Revised March 22, 2018
This procedure outlines 黑料不打烊 Research Foundation (黑料不打烊 RF) procedures for sponsored programs awarded to 黑料不打烊 (黑料不打烊) and established as accounts under the University鈥檚 Ledger V.
- Principal Investigators
- Co-Principal Investigators
- University Faculty
- University and Research Foundation staff responsible for sponsored programs administration
Grants and contracts that may be accepted in Ledger V will include those in which the agency requires, with accompanying documentation, that the university or other public entity be the awardee of record to accept and/or administer the award and other circumstances where 黑料不打烊RF is ineligible to receive the award by virtue of its corporate status. The vice president for research will make a determination whether or not the Ledger V account is subject to 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), in general, including standards for allowability of costs, cost transfer, cost sharing, fixed asset, and effort reporting, in particular. If the Ledger V account is a sponsored program subject to Uniform Guidance, the vice president for research will also determine whether to assign it to 黑料不打烊RF to administer. No project activity for such account may start without a formal proposal signed off by either 黑料不打烊 Division of Research or 黑料不打烊RF or both.
Educational institutions that receive Federal grants and contracts (including Federal flow through projects) must comply with Uniform Guidance, which sets forth the governing rules for determining the various costs that can be charged to grants and contracts, and for establishing whether those costs may be charged directly, or charged through the application of the institution鈥檚 Facilities and Administration (F&A) rate. 黑料不打烊 and 黑料不打烊RF apply these same cost principles to non-federal funding as well in order to be consistent. In some instances, program-specific requirements may define costs differently than is generally the case for federal sponsors.
The cost principles include Cost Accounting Standards (CAS) with which both 黑料不打烊 and 黑料不打烊RF are required to comply. The standards are listed in 2 CFR Part 200, 200.419 and require educational institutions with annual federal sponsored programs expenditures of $50 million or more to submit a disclosure statement (DS-2) to their cognizant agencies. 黑料不打烊 and 黑料不打烊RF submitted their joint DS-2 to the Office of Naval Research as required. ONR determined adequacy of our disclosure per FAR 30.202-7(a) on March 31, 2007 and the most recent determination of adequacy was received on January 7, 2011.
CAS seeks to (a) make the best use of available funds to achieve outcomes; (b) avoid problems of fraud, waste, and abuse of sponsor support; (c) prevent the charging of unallowable costs to awards; (d) standardize university costing practices; and (e) standardize requirements for recipients of federal funds. Non-compliance may result in sanctions, including fines and penalties, exclusion or suspension from participating in federal programs, and or criminal charges. The mandated federal standards are:
- 48 CFR 9905.501: Consistency in Estimating, Accumulating and Reporting Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by maintaining consistency in the manner in which budgets are prepared during the proposal submission period, and how those funds are budgeted and expenses accounted for upon receipt and during the life of an award. - 48 CFR 9905.502: Consistency in Allocating Costs Incurred for the Same Purpose
The University must ensure compliance with this standard by ensuring that costs incurred for the same purposes, in like circumstances, must be given consistent treatment in the accounting system. - 48 CFR 9905.505: Accounting for Unallowable Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by insuring that those costs defined as 鈥渦nallowable鈥 are not directly charged to Federal projects, and when incurred in accordance with university policy, are charged to other funding sources and identified as 鈥渦nallowable鈥 so that those costs are excluded as well from the University鈥檚 F&A rate. - 48 CFR 9905.506: Cost Accounting Period
This standard requires that the University comply with a number of rules governing how costs are treated for the purpose of calculating and negotiating the University鈥檚 F&A and other institutional rates.
This procedure applies to all sponsored programs, Federal (including Federal flow through funding) and non-Federal, awarded to 黑料不打烊 with postaward management delegated to 黑料不打烊RF.
黑料不打烊 Office of Finance
Within the 黑料不打烊 Office of Finance, organization codes are established to record accounting transactions for each grant by award year. Upon completion and approval of the 鈥淩equest for Establishment of University Organization鈥 form, the Project Directors and 黑料不打烊RF, if applicable, are notified of their respective budget number. A copy of the grant budget is submitted to the Budget Office for processing.
Principle Investigators (PI)/Budget Unit Directors are responsible for managing and monitoring each award function or activity supported by the award to ensure all applicable guidelines and regulations are met by reviewing financial data recorded in Banner and preparing reports timely. The PIs must work to ensure that they maintain high standards, achieve their stated goals and objectives, meet agreed upon deadlines, stay within budget, expend funds as required, comply with the granting entity鈥檚 terms and conditions, maintain appropriate records, meet financial and programmatic reporting requirements, and communicate results. The Grant Accountant is responsible for accounting, verifying that the expenditures/revenues relate to the specific objectives funded in the grant contract/agreement, provide guidance for budget changes and maintain effective control over and accountability for all funds, property and other assets.
黑料不打烊RF
After all needed forms are completed, the PI obtains all required signatures (PI, Dean, VP of Academic Affairs, VP for Research) and delivers the materials to the 黑料不打烊RF grant and contract administrator (GCA).
GCA reviews forms for completeness and assures that the RF project number is written in the upper right-hand corner of the Request for Establishment of University Organizational Code. The GCA then delivers the following Ledger V paperwork to the 黑料不打烊 Office of Finance:
- Request for Establishment of University Organization Code (Attachment B)
- Budget Adjustment Form (Attachment C)
- Project Setup Sheet;
- Award document;
- Fully-signed proposal transmittal form;
- Budget; and
- PI notification e-mail.
After the 黑料不打烊 Office of Finance receives the Ledger V paperwork, they assign an 黑料不打烊 Budget code number (five-character alpha/numeric code). This number is written on the 黑料不打烊RF project abstract and in the 鈥淣otes鈥 section of the 黑料不打烊RF Project Setup sheet. The GCA then notifies the PI and the 黑料不打烊RF Accounts Receivable Technician of the 黑料不打烊 budget code.
Once the 黑料不打烊RF account is established, the project is administered by 黑料不打烊RF staff consistent with routine sponsored program practices and 黑料不打烊RF procedures, including travel guidelines and procurement processes, will apply. The GCA monitors expenditures and works with the PI on administrative matters, such as sponsor approvals or no cost time extensions.
Throughout the project and particularly at close-out, the GCA coordinates with the 黑料不打烊RF Accounts Receivable Technician to ensure that the 黑料不打烊RF鈥檚 final invoice is submitted to 黑料不打烊 early enough, at least two weeks in advance, to allow 黑料不打烊 to meet the sponsor鈥檚 final invoice due date.
- Consistency in Charging Administrative and Clerical Costs Associated with Research
- Cost Sharing on Federal Sponsored Agreements
- Cost Transfers on Sponsored Agreements
- Export Control Policy
- Identification and Treatment of Unallowable Costs
- Procurement Card Policy
- Procurement Card Settlement Procedure
- Purchasing Policy
- Qualifications to serve as Principal Investigator (see page 308)
- Research Conflicts of Interest Policy
- Frequently Used Forms
The Research Foundation collaborates closely with the Division of Research and Economic Development to ensure that research faculty and investigators comply with University policies on research compliance.
- Research Compliance (human subjects, animals, biohazards, etc.)
- IACUC FAQ for more information regarding the IACUC processes and Committees - FAQ Information
- IBC Process for cross-campus submissions post-merger - Process Document
- Please refer to the following IRB training for post-merger submissions - IRB Training Video
Consult the FAQs if you have questions or contact Post-Award.
- For general help - Call 757-683-7293
- Frequently Asked Questions
- Find and contact your Research Foundation Post-Award Support Team
The 黑料不打烊 Research Foundation鈥檚 Policies & Guidelines page outlines key frameworks and procedures designed to:
- Ensure compliance with relevant laws and regulations throughout the life of sponsored projects.
- Provide Principal Investigators, foundation staff, and research administrators with tools to prepare high鈥憅uality proposals, manage awards, and administer projects with integrity and efficiency.
- Highlight the principal policies most relevant to PIs鈥攃overing topics like conflicts of interest, signature authority, procurement, travel, export control, and more.
- Clarify that, as 黑料不打烊鈥檚 fiscal and administrative agent for sponsored programs, the Foundation applies University policies where applicable (e.g., export control, international travel)鈥
odu.edu.
You can explore the full policies and guidelines here:
Post-Award services provide fiscal support and compliance management necessary to meet the goals of an award. The Post-Award team works closely with Principal Investigators, Co-Investigators, program and administrative staff from the initial award through close-out.
Congratulations on your new award! The Research Foundation Post-Award team is here to assist Research Faculty and other authorized collaborators and staff in the successful administration of the award.
The Research Foundation is notified directly by the sponsoring agency that a proposal has been selected for funding. Award documents are made in the name of the Research Foundation typically identifying the Principal Investigators and Co-Investigators responsible for the technical aspects of the proposed research or sponsored activity.
Upon notification that an award is to be funded, a member of the Post-Award team is assigned the award and will directly contact the Principal Investigator and Co-Investigators.
Some grant awards and funding agreements may require negotiation on specific terms and conditions pertaining to the funding. These matters are handled by the Post-Award team and require resolution before work may begin on an award.
-
RF Human Resources Toolkit for Investigators - A Procedural Guide for supervising, hiring, employee relations, compensation, employee classifications, recruiting, payroll, reporting, and record keeping related to Research Foundation employees hired on sponsored projects.
The 黑料不打烊 Research Foundation processes a variety of reimbursement requests. Different types of reimbursements require adherence to different policies and regulations. If you have any specific questions, please contact Carey Bellamy at cbellamy@odu.edu.
The 黑料不打烊 Research Foundation鈥檚 (the Foundation) policies and procedures require that any financial transaction initiated be done so with appropriate levels of authorization. Signature authority is the responsibility of the designated Principal Investigator on individual project accounts, cost centers, overhead accounts, and discretionary accounts. Co-Principal Investigators have automatic signature authority for projects on which they are so designated. The signature authorization may be delegated to staff or research assistants only upon expressed written approval of the Principal or Co-Principal Investigator.
The Signature Authorization Procedure and supporting forms can be found on the page.
The 黑料不打烊 Research Foundation Travel Policy can be found on the page.
Summer Salary Faculty Guidance
Faculty members requesting a summer salary to be funded by an external grant should observe any relevant regulations established by the funding source regarding the limit on such salaries.
1.1. This document provides guidelines for faculty members requesting summer compensation (referred to as 鈥渟ummer salary鈥 and period outside of the base salary period) to be covered by external funds such as federal, State, private, or local government sponsored research.
1.2. The guidelines outlined in this document are intended to allow faculty members to earn the maximum summer salary while maintaining compliance with federal, state, private, and local sponsor and university polices.
1.3. These guidelines are applicable to full-time faculty on campus that have 9-month or 10-month academic year appointments who conduct summer research.
1.4. These guidelines do not apply to faculty members paid on a fiscal year 12-month appointment or 12-month conversion.
1.5. 黑料不打烊 / 黑料不打烊 Research Foundation defines the summer months as May 5 鈥 August 5.
-
2.1. Summer salary is permissible subject to the regulations of the sponsoring agency and 黑料不打烊 / 黑料不打烊 Research Foundation policies.
2.2. Charges for work performed by faculty members on sponsored projects during the summer months or other periods not included in the base salary period will be determined for each faculty member at a rate not in excess of the IBS rate divided by the period to which the IBS relates.
2.3. The summer pay rate is determined based on the institutional base salary (IBS) from the preceding academic year and does not reflect any salary increases that take effect in the upcoming academic year. Consistent with 2 CFR 搂 200.430, this policy ensures consistent treatment of summer compensation across all funding sources and maintains compliance by basing salary charges on an established and uniformly applied approach.
2.4. Faculty who receives summer salary must expend the effort associated with the summer salary during the summer period. Effort expended during the academic year does not satisfy a commitment related to the receipt of summer salary and individuals may not transfer effort from one month to another.
2.5. Charges to sponsored projects for summer research must be consistent with the level of effort devoted to each project during the period for which summer salary is received and must comply with the terms and conditions of the applicable award. Faculty must expend the effort associated with sponsored-project summer salary during the applicable summer period, and that effort must be appropriately reflected in the faculty member鈥檚 Effort Report.
For faculty on a nine-month appointment, the University standard limit for summer salary charged to one or more sponsored projects to 2.5 months (2.5/9 of IBS). This limit reserves a portion of the summer period for other faculty responsibilities and activities that may not be appropriately charged to a sponsored project, including teaching, administrative or service responsibilities, proposal development, or personal time.
Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from the Chair and must be consistent with the terms and conditions of the applicable sponsored project(s). The faculty member must have sufficient available effort to support the requested sponsored-project salary.
Faculty receiving the full 3 months (3/9 of IBS) of summer salary from sponsored projects are committing their full available summer effort to sponsored-project activities during the applicable period. Other professional responsibilities or commitments during that period must be considered in determining whether the sponsored-project effort is appropriate and supportable.
2.6. NSF limits the salary compensation requested in the proposal budget for senior personnel to no more than two months, or two-ninths, of their regular AY salary in any one year. This limit includes salary compensation received from all NSF-funded grants.
-
Note: If anticipated, any compensation for such personnel in excess of two months must be disclosed in the proposal budget, justified in the budget justification, and specifically approved by NSF in the award notice budget. Please contact your Research Foundation Grants & Contracts Administrator for further questions and guidance.
3.1. The responsibility for initiating a summer salary electronic payroll authorizations (ePAS) submission lies with the faculty member.
3.2. All summer salary submissions must be made prior to conducting any research on sponsored projects compensated with external funds during enrollment window from April 1st thru May 5th through the 黑料不打烊 Research Portal self-service form.
3.3. Requests for summer salary shall be in compliance with sponsor鈥檚 contractual requirements. For example, from the sponsored project, the budget justification shall state and list explicitly the salary in the budget for the faculty in question or the funding source needs to allow rebudgeting.
3.4. Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from [Chair/appropriate official] and must be consistent with the terms and conditions of the applicable sponsored project(s).
4.1 Summer salary refers to compensation paid to faculty on a nine- or ten-month academic-year appointment for work performed outside of their regular academic-year appointment during the University's designated summer period.
4.2 Summer salary is calculated using the faculty member's Institutional Base Salary (IBS) and actual academic-year appointment:
- Nine-month faculty: IBS 梅 9 = one month of summer salary
4.3 Unless otherwise indicated, the examples below are based on a nine-month faculty appointment.
4. A. What Is Institutional Base Salary (IBS)?
4.A.1. Institutional Base Salary (IBS) is the annual salary established in advance for your primary University appointment, regardless of the source of funds used to pay that salary.
4.A.2. IBS includes University and Faculty Practice Plan base salary and compensation that is an established part of your regular appointment. This may include administrative supplements associated with continuing responsibilities, such as serving as a chair, vice chair, division chair, program director, or center or institute director.
4.A.3. IBS does not include:
- clinical incentives or bonuses;
- teaching overload or other extra-service compensation;
- summer teaching or summer research pay;
- one-time payments or bonuses;
- temporary salary increases or supplements for additional duties;
- housing subsidies;
- external consulting or speaking income;
- publication royalties; or
- other income earned outside of the University.
4.A.4. Temporary compensation for taking on additional responsibilities鈥攕uch as serving temporarily as a graduate program director, overseeing an accreditation project, or developing new curriculum鈥攊s not included in IBS when the compensation ends with the additional assignment.
4.A.5. Summer salary does not increase or change your IBS.
4. B. How Is Summer Salary Calculated?
4.B.1. For a faculty member on a nine-month appointment, one month of full-time summer compensation equals 1/9 of IBS.
Formula:
IBS 梅 9 = One Month (1/9) of Summer Salary
For example, if your IBS is $90,000:
$90,000 梅 9 = $10,000
4.B.2. Your full-time summer salary rate is therefore $10,000 per month, subject to any applicable sponsor salary cap or other sponsor limitation.
Using a $90,000 IBS:
| Summer Compensation | Calculation | Amount |
|---|---|---|
| 1 month (1/9) | $90,000 梅 9 脳 1 | $10,000 |
| 2 months (2/9) | $90,000 梅 9 脳 2 | $20,000 |
| 2.5 months (2.5/9) | $90,000 梅 9 脳 2.5 | $25,000 |
| 3 months (3/9) | $90,000 梅 9 脳 3 | $30,000 |
4. C. What Are the Summer Compensation Limits?
4.C.1. A faculty member may receive up to a standard 2.5 months of summer salary from one or more sponsored projects during the University's designated summer period.
4.C.2. For nine-month faculty, this represents 2.5/9 of IBS.
4.C.3. The 2.5-month sponsored-project limit reserves a portion of the summer period for other faculty responsibilities and activities that may not be appropriately charged to a sponsored project, such as teaching, service or administrative responsibilities, development of new grant proposals, or personal time.
4.C.4. Summer salary charged to sponsored projects must reflect the time and effort actually devoted to those projects and must be allowable under the terms and conditions of the applicable award.
Example: A nine-month faculty member with a $90,000 IBS may receive a standard up to:
$90,000 梅 9 脳 2.5 = $25,000
from one or more sponsored projects during the summer period.
4. D. May I Receive More Than 2.5 Months from Sponsored Projects?
4.D.1. Sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), requires advance approval from [Chair/appropriate official] and must be consistent with the terms and conditions of the applicable sponsored project(s).
4.D.2. Receiving the full 3 months of summer salary from sponsored projects means that the faculty member is committing their full available summer effort to sponsored-project activities during the applicable period.
4.D.3. Accordingly, 3 months of sponsored-project summer salary will generally not be appropriate when the faculty member has other significant professional responsibilities or commitments during the same period, including teaching, administrative or service responsibilities, proposal development, other compensated activities, or other institutional duties.
4.D.4. Approval of sponsored-project summer salary above 2.5 months must take into consideration the faculty member's other summer responsibilities and commitments, including teaching, administrative or service responsibilities, proposal development, and other compensated activities. The faculty member must have sufficient available effort to support the requested sponsored-project salary.
4. E. What If I Have More Than One Summer Activity?
4.E.1. If you receive compensation for more than one activity during the same period鈥攆or example, two sponsored projects or a combination of sponsored research and teaching鈥攖he time and compensation associated with each activity must be accounted for separately.
4.E.2. For example, assume a nine-month faculty member has a $90,000 IBS and a monthly summer salary rate of $10,000. During June, the faculty member devotes:
-
-
- 50% effort to Sponsored Project A = $5,000
- 25% effort to Sponsored Project B = $2,500
- 25% effort to another compensated University activity = $2,500
-
Total June compensation = $10,000
4.E.3. Time or effort compensated by one activity cannot also be charged to another activity.
4. F. What If I Receive Summer Compensation from Multiple Sources?
4.F.1. Summer compensation may come from multiple sources, including sponsored projects, teaching, and other allowable University activities. Compensation from all sources must be considered when determining whether the faculty member remains within the applicable summer compensation limit.
4.F.2. For nine-month faculty:
Total Summer Compensation = Sponsored-Project Summer Salary + Other University Summer Compensation
Total summer compensation may not exceed 3 months (3/9 of IBS) during the designated summer period.
4.F.3. Non-sponsored funds may be used for summer salary when salary is an allowable and authorized use of the funding source. For example, summer salary may be charged to a Research Support Account (RSA) when the RSA includes an authorized salary line.
As a limited exception, a faculty member receiving the standard maximum of 2.5 months (2.5/9 of IBS) of sponsored-project summer salary may use available RSA funds for up to the remaining 0.5 month (0.5/9 of IBS) of allowable summer salary, even if the RSA does not otherwise include a salary line. This exception applies only to the remaining 0.5 month associated with the University's sponsored-project summer salary limit and does not otherwise authorize the use of RSA funds for faculty salary.
4.F.4. Other restricted funds, such as gift or endowment funds, may be used for summer salary only when permitted by the terms and restrictions of the funding source and with approval from the Dean or Department Chair, as applicable, based on authority over the funding source.
4.F.5. Compensation from any funding source must correspond to work performed during the summer period. Summer salary may not be paid from any funding source for time off or personal activities.
4.F.6. The time and effort associated with each compensated activity must be distinct and supportable.
4. G. What If I Work on a Sponsored Project for Only Part of a Month?
4.G.1. If sponsored-project work begins or ends during a month, salary charged to the project must reflect both the portion of the month worked and the percentage of effort devoted to the project.
Formula:
Monthly Summer Salary Rate 梅 Workdays in the Month 脳 Project Workdays 脳 Percentage of Effort
Example: Assume:
-
- IBS = $90,000
- Monthly summer salary rate = $10,000
- 22 workdays in the month
- 12 workdays within the sponsored-project period
If the faculty member devotes 100% effort to the sponsored project during those 12 workdays:
$10,000 梅 22 脳 12 = $5,454.55
If the faculty member devotes 50% effort to the sponsored project during those 12 workdays:
$5,454.55 脳 50% = $2,727.28
4. H. What If the Sponsor Has a Salary Cap?
4.H.1. Some sponsors limit the salary rate that may be charged to an award. When a sponsor salary cap or other salary limitation applies, the sponsored-project salary calculation will use the lower of the faculty member's IBS-based rate or the applicable sponsor-limited rate.
4.H.2. A sponsor salary cap does not change the faculty member's IBS. It only limits the amount of salary that may be charged to the sponsored project.
4.H.3. NIH Salary Cap. For awards subject to the NIH salary cap, faculty and administrators may use the 黑料不打烊 Research Foundation NIH Salary Cap Calculator to determine the maximum salary that may be charged to the NIH award based on the applicable NIH salary cap, appointment period, and requested effort.
The calculator is a planning and calculation tool. The salary ultimately charged to the sponsored project remains subject to the applicable NIH salary cap, award terms and conditions, available funding, and Research Foundation review.
4.I. Important Reminders
4.I.1. Summer salary charged to sponsored projects must:
-
- reflect the time and effort devoted to the sponsored project;
- be allowable under the terms and conditions of the award;
- take into account other compensated summer activities;
- not overlap with time or effort compensated by another activity; and
- remain within the University's applicable summer salary limits unless an approved exception applies.
5.1. Requests for summer salary are submitted through the ePAS in the 黑料不打烊 Research Portal.
5.2. Faculty are responsible for initiating their summer salary ePAS.
5.3. Summer salary enrollment opens April 1 and closes May 5 each year.
5.4. All summer salary ePAS submissions that include salary charged to a sponsored project will be routed to the 黑料不打烊 Research Foundation and 黑料不打烊 Academic Affairs for review.
5.5. The 黑料不打烊 Research Foundation will review the requested sponsored-project summer salary, including the applicable salary rate, funding availability, project period, and applicable sponsor and award requirements. The request will be approved as appropriate or returned for correction.
The amount of summer salary requested may need to be reduced based on sponsor or program limitations, the terms and conditions of a particular award, the period of performance, or available project funding.
Requests for sponsored-project summer salary above 2.5 months (2.5/9 of IBS), up to the maximum of 3 months (3/9 of IBS), must include the required advance approval as an attachment to the ePAS.
5.6. The 黑料不打烊 Research Foundation and Academic Affairs will verify the faculty member's applicable Institutional Base Salary (IBS) against the salary information maintained in FACFILE and University records.
5.7. Once the ePAS has received all required approvals, the summer salary will be processed in accordance with the applicable payroll cycle.
Requests to process summer salary payments retroactively must be submitted in accordance with institutional and sponsor requirements. To ensure compliance with federal cost principles and internal controls, retroactive salary charges to sponsored projects are subject to the following conditions:
Timeliness:
Retroactive summer salary charges must be submitted within 90 calendar days of the end date of the university summer effort period (i.e., the last day of the summer reporting period).
Exceptions:
If the delay is due to late award setup, internal administrative delays, or sponsor-related holdbacks, the 90-day period may be measured from the award activation or modification date. In such cases, justification must include a clear explanation and documentation of the delay (e.g., delayed notice of award, system access issues).
Documentation Requirements:
All retroactive requests must include:
-
A completed Retroactive Summer Salary Justification Form (including effort description, PI certification, and departmental approval)
-
Confirmation of available funds
-
Sponsored Program Administration review and verification that the sponsor allows such charges and no prior approval is needed (unless already obtained)
Effort Certification:
The effort associated with the retroactive salary charge must be certified as having been performed during the stated period. If effort certification has already occurred for the period in question, additional documentation or adjustment may be required.
Review and Approval:
All retroactive salary requests must be reviewed and approved by the Sponsored Programs Office and Academic Affairs prior to payroll processing. Late or incomplete requests, including those beyond the 90-day period may not be approved.
Faculty are required to complete the Retroactive Summer Salary Justification Form (PDF)
- Q1: Professor A鈥檚 AY salary is $54,000. Professor A plans to pay their entire summer salary from a grant they has received. In other words, they would like to use 100% of their 2.5 ninths. Their calculated 2.5 ninths limit is $14,994 ($54,000 / 9 = $6,000 x 3 months x 83.3%); their recommended 1/9th limit is $4,998. Since 100% of their summer salary is derived from research activities, it is recommended that they earn no more than $4,998 in any month or a total of $14,994 in June, July, and August.
- Q2: Professor B鈥檚 AY salary is $54,000. Their recommended 2.5 ninths limit is $14,994; her 1/9th limit is $4,998 (see Q1). Professor B has no research funding to pay themself over the summer, so they decides to teach two classes in June at a rate of $4,000 per class, for a total of $8,000. Since 100% of their summer salary is derived from teaching activities, they are not subject to the 1/9th limit of $4,998. As long as they do not receive any payment from a sponsored research grant, they are also not subject to the recommended $14,994 limit over those summer months.
- Q3: Professor C鈥檚 AY salary is $54,000. Professor C is the chair of their department and receives a stipend in the amount of 21% of their AY salary paid over 12 months or $945 per month (54,000 x 21% = 11,340 / 12 months). Their recommended 2.5 ninths limit is $18,143 and their recommended 1/9th limit is $6,048. Professor C also has a grant, which they plans to use to pay themself a summer salary. The maximum salary they can pay herself from her grant while staying in compliance with the 1/9th limit at the recommended 83.3% is $6,048.
- Q4: Professor E鈥檚 AY salary is $63,000. They will be teaching one summer school class in May for $4,000 and wants to pay themself from their grant during the months of June and July. They did not have money to pay themself from the grant in May but would otherwise like to pay themself from his grant the recommended limit for the remaining months. Their recommended 2.5 ninths limit is $17,493 ($63,000 / 9 = $7,000 x 3 months x 83.3%); their recommended 1/9th limit calculation is $5,831 ($63,000 / 9 = $7,000 x 83.3%). From May to June they earned a total of $9,831. Over the course of the summer months, they are not able to earn their entire 2.5 ninths limit and remain in compliance with the recommended university 1/9th limit. See Table 1 below.
|
Table 1 |
|
||||
|
Month |
1/9th Limit |
Class |
Charged to Grant |
Total Earned |
Cumulative Total |
|
May |
$5,831 |
$4,000 |
- |
$4,000 |
$4,000 |
|
June |
$5,831 |
- |
$5,831 |
$5,831 |
$9,831 |
|
July |
$5,831 |
- |
$5,831 |
$5,831 |
$15,662 |
|
Total |
$17,493 |
$4,000 |
$11,662 |
$15,662 |
$15,662 |
- How should I determine if salary should be academic year vs. summer?
- Salary should be charged during the time period that the effort is expended. If the effort is spent during the academic year, the salary should be charged during the academic year. If the effort is spent during the summer, the salary should be charged during the summer. If the effort is spent as a combination of academic year and summer, the salary in the grant should reflect that as well.
- Is there a limit to how much salary I can charge to a grant?
- Each organization has its own rules and regulations governing limitations on salary charges about which you need to be aware. Some typical items that will create a potential red flag for a sponsor or an auditor is a faculty member with 100% effort, or fully committed for 3 months over the summer for a nine-month employee. Fully committing your time and effort means you work on nothing but the research, and do not work on other activities such as administration or even grant writing of future proposals. Fully committing your summer time means you take no time off or vacation over the summer. The University recommends 2.5 ninths of a faculty member鈥檚 institutional base salary as the maximum summer salary compensation.
Ledger V Procedure - Date: January 6, 2012, Revised March 22, 2018
This procedure outlines 黑料不打烊 Research Foundation (黑料不打烊 RF) procedures for sponsored programs awarded to 黑料不打烊 (黑料不打烊) and established as accounts under the University鈥檚 Ledger V.
- Principal Investigators
- Co-Principal Investigators
- University Faculty
- University and Research Foundation staff responsible for sponsored programs administration
Grants and contracts that may be accepted in Ledger V will include those in which the agency requires, with accompanying documentation, that the university or other public entity be the awardee of record to accept and/or administer the award and other circumstances where 黑料不打烊RF is ineligible to receive the award by virtue of its corporate status. The vice president for research will make a determination whether or not the Ledger V account is subject to 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), in general, including standards for allowability of costs, cost transfer, cost sharing, fixed asset, and effort reporting, in particular. If the Ledger V account is a sponsored program subject to Uniform Guidance, the vice president for research will also determine whether to assign it to 黑料不打烊RF to administer. No project activity for such account may start without a formal proposal signed off by either 黑料不打烊 Division of Research or 黑料不打烊RF or both.
Educational institutions that receive Federal grants and contracts (including Federal flow through projects) must comply with Uniform Guidance, which sets forth the governing rules for determining the various costs that can be charged to grants and contracts, and for establishing whether those costs may be charged directly, or charged through the application of the institution鈥檚 Facilities and Administration (F&A) rate. 黑料不打烊 and 黑料不打烊RF apply these same cost principles to non-federal funding as well in order to be consistent. In some instances, program-specific requirements may define costs differently than is generally the case for federal sponsors.
The cost principles include Cost Accounting Standards (CAS) with which both 黑料不打烊 and 黑料不打烊RF are required to comply. The standards are listed in 2 CFR Part 200, 200.419 and require educational institutions with annual federal sponsored programs expenditures of $50 million or more to submit a disclosure statement (DS-2) to their cognizant agencies. 黑料不打烊 and 黑料不打烊RF submitted their joint DS-2 to the Office of Naval Research as required. ONR determined adequacy of our disclosure per FAR 30.202-7(a) on March 31, 2007 and the most recent determination of adequacy was received on January 7, 2011.
CAS seeks to (a) make the best use of available funds to achieve outcomes; (b) avoid problems of fraud, waste, and abuse of sponsor support; (c) prevent the charging of unallowable costs to awards; (d) standardize university costing practices; and (e) standardize requirements for recipients of federal funds. Non-compliance may result in sanctions, including fines and penalties, exclusion or suspension from participating in federal programs, and or criminal charges. The mandated federal standards are:
- 48 CFR 9905.501: Consistency in Estimating, Accumulating and Reporting Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by maintaining consistency in the manner in which budgets are prepared during the proposal submission period, and how those funds are budgeted and expenses accounted for upon receipt and during the life of an award. - 48 CFR 9905.502: Consistency in Allocating Costs Incurred for the Same Purpose
The University must ensure compliance with this standard by ensuring that costs incurred for the same purposes, in like circumstances, must be given consistent treatment in the accounting system. - 48 CFR 9905.505: Accounting for Unallowable Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by insuring that those costs defined as 鈥渦nallowable鈥 are not directly charged to Federal projects, and when incurred in accordance with university policy, are charged to other funding sources and identified as 鈥渦nallowable鈥 so that those costs are excluded as well from the University鈥檚 F&A rate. - 48 CFR 9905.506: Cost Accounting Period
This standard requires that the University comply with a number of rules governing how costs are treated for the purpose of calculating and negotiating the University鈥檚 F&A and other institutional rates.
This procedure applies to all sponsored programs, Federal (including Federal flow through funding) and non-Federal, awarded to 黑料不打烊 with postaward management delegated to 黑料不打烊RF.
黑料不打烊 Office of Finance
Within the 黑料不打烊 Office of Finance, organization codes are established to record accounting transactions for each grant by award year. Upon completion and approval of the 鈥淩equest for Establishment of University Organization鈥 form, the Project Directors and 黑料不打烊RF, if applicable, are notified of their respective budget number. A copy of the grant budget is submitted to the Budget Office for processing.
Principle Investigators (PI)/Budget Unit Directors are responsible for managing and monitoring each award function or activity supported by the award to ensure all applicable guidelines and regulations are met by reviewing financial data recorded in Banner and preparing reports timely. The PIs must work to ensure that they maintain high standards, achieve their stated goals and objectives, meet agreed upon deadlines, stay within budget, expend funds as required, comply with the granting entity鈥檚 terms and conditions, maintain appropriate records, meet financial and programmatic reporting requirements, and communicate results. The Grant Accountant is responsible for accounting, verifying that the expenditures/revenues relate to the specific objectives funded in the grant contract/agreement, provide guidance for budget changes and maintain effective control over and accountability for all funds, property and other assets.
黑料不打烊RF
After all needed forms are completed, the PI obtains all required signatures (PI, Dean, VP of Academic Affairs, VP for Research) and delivers the materials to the 黑料不打烊RF grant and contract administrator (GCA).
GCA reviews forms for completeness and assures that the RF project number is written in the upper right-hand corner of the Request for Establishment of University Organizational Code. The GCA then delivers the following Ledger V paperwork to the 黑料不打烊 Office of Finance:
- Request for Establishment of University Organization Code (Attachment B)
- Budget Adjustment Form (Attachment C)
- Project Setup Sheet;
- Award document;
- Fully-signed proposal transmittal form;
- Budget; and
- PI notification e-mail.
After the 黑料不打烊 Office of Finance receives the Ledger V paperwork, they assign an 黑料不打烊 Budget code number (five-character alpha/numeric code). This number is written on the 黑料不打烊RF project abstract and in the 鈥淣otes鈥 section of the 黑料不打烊RF Project Setup sheet. The GCA then notifies the PI and the 黑料不打烊RF Accounts Receivable Technician of the 黑料不打烊 budget code.
Once the 黑料不打烊RF account is established, the project is administered by 黑料不打烊RF staff consistent with routine sponsored program practices and 黑料不打烊RF procedures, including travel guidelines and procurement processes, will apply. The GCA monitors expenditures and works with the PI on administrative matters, such as sponsor approvals or no cost time extensions.
Throughout the project and particularly at close-out, the GCA coordinates with the 黑料不打烊RF Accounts Receivable Technician to ensure that the 黑料不打烊RF鈥檚 final invoice is submitted to 黑料不打烊 early enough, at least two weeks in advance, to allow 黑料不打烊 to meet the sponsor鈥檚 final invoice due date.
- Consistency in Charging Administrative and Clerical Costs Associated with Research
- Cost Sharing on Federal Sponsored Agreements
- Cost Transfers on Sponsored Agreements
- Export Control Policy
- Identification and Treatment of Unallowable Costs
- Procurement Card Policy
- Procurement Card Settlement Procedure
- Purchasing Policy
- Qualifications to serve as Principal Investigator (see page 308)
- Research Conflicts of Interest Policy
- Frequently Used Forms
The Research Foundation collaborates closely with the Division of Research and Economic Development to ensure that research faculty and investigators comply with University policies on research compliance.
- Research Compliance (human subjects, animals, biohazards, etc.)
- IACUC FAQ for more information regarding the IACUC processes and Committees - FAQ Information
- IBC Process for cross-campus submissions post-merger - Process Document
- Please refer to the following IRB training for post-merger submissions - IRB Training Video
Consult the FAQs if you have questions or contact Post-Award.
- For general help - Call 757-683-7293
- Frequently Asked Questions
- Find and contact your Research Foundation Post-Award Support Team
The 黑料不打烊 Research Foundation鈥檚 Policies & Guidelines page outlines key frameworks and procedures designed to:
- Ensure compliance with relevant laws and regulations throughout the life of sponsored projects.
- Provide Principal Investigators, foundation staff, and research administrators with tools to prepare high鈥憅uality proposals, manage awards, and administer projects with integrity and efficiency.
- Highlight the principal policies most relevant to PIs鈥攃overing topics like conflicts of interest, signature authority, procurement, travel, export control, and more.
- Clarify that, as 黑料不打烊鈥檚 fiscal and administrative agent for sponsored programs, the Foundation applies University policies where applicable (e.g., export control, international travel)鈥
odu.edu.
You can explore the full policies and guidelines here:
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