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Important Updates

Last Updated 6/2/2016

Update to the Effort Reporting Policy

拨款和合同办公室已经改变了两周一次的小时工的工作方式 certify their time, due to the new electronic web time entry in payroll.  Effective 从2016年1月至2016年5月的认证期开始，每两周一次，每小时一次 employees will be issued a Personnel Activity Report (PAR).  In the future, the bi-weekly, 每小时PAR将与豁免员工一起通过电子邮件发送给努力协调员 PARs.  所有par应在努力协调员收到后30天内提交给OGCA the forms.  Also, if an employee is not available to sign the PAR, the form can be 由百分百了解员工实际工作的人认证，比如 as the P.I. or supervisor.  Please see the updated Effort Reporting Policy on the OGCA website.

虽然在2016年1月1日之前很少改变努力，但这是可以确定的 that expenditures must be removed from a sponsored fund.  All changes to bi-weekly 2016年1月1日之前的工资需要修改工时表.  Because 通过2016年1月1日之前的时间表，每两周一次的员工工作证明 change in that effort requires an updated, certified effort report, i.e. timesheet.  2016年1月1日之后，双周工资周期的变化可以通过PA来完成 表格，如有必要，根据美国工作报告更正工作报告 Policy. 

Update to the Cost Transfer Policy

赠款和合同办公室更新了成本转移政策，包括 the accounting of cost share funds on sponsored agreements.  Cost accounting standards are applied consistently to project funds and cost share funds.  All Personnel Action 无论如何，包含成本分担基金的表格(pa)都将通过OGCA发送 of whether there is a direct charge to the project fund. 

此外，在将费用转入或转出成本分担基金时，需要一份成本转移表. 

NOTE:  OGCA has updated the cost transfer form and instructions.  Please begin using the new form immediately.  Visit the OGCA website for the updated cost transfer form and policy.

Removing Expenditures from a Sponsored Fund at Closeout

对于截止日期为2016年6月1日或之后的项目有效 在关闭期间从赞助基金中移除将需要成本转移请求.  This includes:

  1. Costs that are unallowable in nature,
  2. Costs in excess of the award amount,
  3. Costs that are incurred outside of the period of performance.

在结账过程中，具体支出或单一支出的一部分; 必须由主管部门或学院通过成本转移来消除吗.  The 负责单位必须准备好成本转移表，连同PA或Expense一起 转让，以获得适当的签名，并提交OGCA审查和处理.  在成本转移的理由中注明成本是否从赞助方转移 经费是不允许的，超过奖励金额(费用超支)，或者如果超出费用 was incurred outside the period of performance. 

Unallowable costs must always be removed.  This includes costs that are unallowable per relevant regulations and/or terms of the award.  Refer to 2 CFR 200 Subpart E for guidance on Cost Principles.

超过奖励金额的费用必须从超支基金中扣除并跟踪 for F&A proposal purposes per 2 CFR §200.451 (….All losses are not allowable indirect (F&A)成本，并要求包括在适当的间接成本率中 base for allocation of indirect costs.)  OGCA will capture these costs using the activity 代码:CLSOUT在学院/院系资金一侧录入并调整我们的F&A proposals accordingly. 

演出期间以外发生的费用必须进行评估，以便进行适当的处理.  在某些情况下，该计划将继续向新建立的赞助商进行 基金和将支出从旧基金转移到新基金是适当的.  But, 一般来说，在履约期间以外发生的费用是不允许转移的 to an unrelated program.

当选择支出以从超支状态的赞助基金中移除时 请注意评估的容许性、合理性和可分配性 the expenditure to the sponsored fund.  If during your review you determine unallowable costs exist take care to remove those costs in total.  Also remember to allow for the F&A expenditures that will automatically adjust based on direct cost expenditures removed. 

定期审查支出将减少项目成本转移的需要 end.  在大约90天前开始计划基金的关闭 the end of the period of performance.  Review the sponsored fund both for unallowable expenditures and for completeness of expenditures.  Remember that you can allocate expenditures, i.e. direct pays based on availability of funding.  将超出授权资助水平的额外费用转移给另一个赞助基金是 not allowable per 2 CFR §200.451 which reads:

§200.451   Losses on other awards or contracts.
在任何其他性质的奖励或合同项下的任何成本超过收入的部分是 unallowable. 这包括但不限于非联邦实体的捐款 由于费用分摊协议或任何通过谈判收回不足的部分 of flat amounts for indirect (F&A) costs. 此外，从任何奖项转移的任何超过授权资金水平的费用 or contract to another award or contract is unallowable. All losses are not allowable indirect (F&A) costs and are required to be included 在适当的间接成本率基础上分配间接成本.

Vacation Payout

立即生效的假期支付不得收取赞助基金.  Currently 我们没有可靠的方法来分配员工在整个任期内的假期 并在雇员终止或改变受雇状态时支付予雇员 to sponsored funds.  Therefore all vacation pay outs due to a change in employment 身份必须由非赞助，部门和/或学院基金支付.

OGCA会与发薪处合作，制定避免收费的程序 vacation payouts to sponsored funds.  In the meantime OGCA will monitor this activity 每月一次，如果有假期支付，会通知学院 to a sponsored fund.

我们正在考虑一种分配费用的方法，使我们能够例行地 charge sponsored funds for this type of expenditure, i.e. fixed fringe benefit rate, composite fringe benefit rate.  We will keep you posted on discussions.