Apprentices may be hired to participate in the organization`s training program. For each person to be trained, the cost may include a scholarship, as well as tuition fees and expenses incurred during the subsidized training period. Exception #1. Q&A fees will be reduced or waived if they are expressly restricted or prohibited by federal or administrative laws or the published policy of a state or nonprofit sponsor. The salaries of administrative and clerical employees should generally be treated as indirect costs (Q&A). Direct compensation for these costs can only be appropriate if all of the following conditions are met: A. The cost principles contained in 2 CFR 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, particularly with respect to the treatment of eligible and prohibited costs, contain the necessary guidelines. Federal policy clearly states that no federal funds may be used directly or indirectly to support human embryonic stem cell research outside of the criteria established by the President on August 9, 2001, that is, they are not authorized. As a result, the direct costs of this work can only be attributed to non-federal funding sources. With respect to indirect costs, also known as facilities and administrative costs (R&A), institutions that perform unauthorized stem cell work must be able to demonstrate that none of the costs of supporting that work are included in the set rates and that they have been used to charge R&A costs for state-funded research. Identification with sponsored work and not with the nature of the goods and services involved is the determining factor in distinguishing between direct and indirect costs of sponsored agreements.
As requested by the Virginia General Assembly, VCU applies the full amount of state-negotiated R&A costs to all proposals and agreements for all grants, contracts, or other agreements, including those with other agencies and instruments of the Commonwealth of Virginia, unless exempted as described below. Exceptions #2 or #3 – Before submitting a revision proposal to OSP containing a low M&A rate, the PI must complete the M&A exemption application form, obtain the signatures of its President and Dean, and forward the form to OSP for verification and approval. The cost-sharing accounts shall be drawn up at the same time as the award of the contracting entity. Cost-sharing items shall be recorded in cost-sharing accounts and shall be spent at the rate set out in the terms of the contract or agreement. WVU EBO will verify and maintain cost-sharing tracking accounts. Direct costs are those that can be specifically identified by a sponsored project, teaching activity or other institutional activity, or that can be attributed directly to such activities with great precision. Some examples of direct costs include salaries and wages of those working on the proposed grant projects, travel, equipment and supplies for certain activities associated only with the grant project. Indirect costs are known by many different names, such as “facilities and administrative costs”, “overhead” or simply “administrative costs”. Although these costs cannot be directly attributed to a funded project, they are very real financial costs for that institution.
In addition, indirect costs are considered by the Federal Office of Administration and Budget as real and legitimate costs that can be properly and legally invoiced to a funding body. The sub-recipient will carry out a substantial part of the proposed project. A detailed breakdown of the proposed sub-allocation budget, including cost-sharing requirements, will be included in the overall application budget. This includes all installation and administration (Q&A) costs that are passed on to the sub-recipient, which requires verification of all applicable ancillary services and Q&A rates. .
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