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Research Policy Handbook 3.6 http://rph.stanford.edu/3-6.html

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Title: Charging Administrative and Technical Expenses Research Policy Handbook 3.6 http://rph.stanford.edu/3-6.html Author: Kathleen Thompson Last modified by – PowerPoint PPT presentation

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Title: Research Policy Handbook 3.6 http://rph.stanford.edu/3-6.html


1
Research Policy Handbook 3.6http//rph.stanford.
edu/3-6.html
Charging Administrative Expenses to Federally
Sponsored Awards
2
Recent audit at Duke University
  • U.S. Department of Health and Human Services
  • Office of Inspector General
  • Reviewed administrative and clerical expenses for
    the period 10/1/02 through 9/30/04 at Duke
    University
  • Identified 1.7 million in unallowable charges as
    direct costs to grants/contracts with HHS
  • Recommended the University refund approximately
    1.6 million to the Federal Government

3
OMB Circular A-21
  • A-21 requires that routine administrative
    expenses be treated as Facilities and
    Administrative (FA) except under certain
    circumstances
  • Administrative costs are significantly more than
    required for a normal project (major project)
  • Costs typically considered administrative are
    required to perform the technical scope

4
Required criteria for direct charging of
administrative expenses
  • Project requires significantly more
    administrative effort or expense than is
    generally the case (meets the major project
    definition)
  • The administrative expense can be 1) identified
    specifically to the sponsored project or the
    activity and 2) provides direct benefit to the
    project
  • The expense is explicitly listed in the approved
    proposal budget and was not specifically
    disapproved in the award notice
  • Explicit budget justification for the expenses
    were included in the proposal

5
Examples of Major Projects
  • Large complex programs (i.e. Program Project or
    Center grants, grants/contracts that include
    multiple institutions)
  • Projects which involve extensive data
    accumulation, analysis, tabulation, surveying,
    and reporting
  • Projects that require support for travel and
    meeting arrangements for large numbers of
    participants (i.e. conferences or seminars)

6
Examples of Major Projects
  • Projects whose principal focus is preparation and
    production of manuals, large reports, books
    (excluding routine progress and technical
    reports)
  • Projects that are geographically inaccessible to
    normal departmental administrative services
  • Projects requiring project specific database
    management, management of extensive human and/or
    animal protocols, multiple project related
    investigator coordination and communications

7
Additional Reminders
  • Restrictions for charging administrative expenses
    do not apply to non-federally funded sponsored
    projects (unless the sponsor incorporates A-21)
    administrative expense can be charged if it
    directly benefits the award
  • Cost sharing is only required if the
    administrative expense was specifically budgeted
    in the proposal and not funded or disallowed by
    the sponsor
  • Rebudgeting authority may be used to charge
    administrative expenses not included in the
    approved budget provided they meet the policy
    criteria (i.e. NIH)

8
Other Resources
  • Administrative Charging Resource Page
    http//www.stanford.edu/dept/DoR/Resources/admin.h
    tml
  • Includes
  • Definitions of terms?
  • Policy Requirements
  • Charging Administrative Technical Expenses
    Decision Tree
  • Stanford Examples of Major Projects/Activities?
  • Budget Justifications?
  • Questions and Answers
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