Frequently Asked Questions
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Q. Can I charge overtime to my award?
A-21 restricts faculty salary to 100% of the base. This means faculty can not charge overtime. A-21 states that salary charges must be in line with the institutional policy. At UAF, faculty can have overtime, it is called an overload. These overloads must be academic and can not be charged to a grant. Exempt staff can not have overtime. Hourly staff members can have overtime. The institutional policy is that overtime can be paid for hourly employees who have the approval of their supervisor. This approval is shown as a signature on the time sheet.
A-21 and UAF's DS-2 do not restrict us from charging overtime for hourly staff to grants and contracts. There are activities in our proposals that, based on the nature of work, must have overtime included for hourly staff. Examples would be field work, hourly staff on boat charters, or those working at Toolik Field. While the need for overtime may not be specifically listed in the budget, it is implied and should not be disallowed by our office. There may be sponsors that specifically disallow overtime as a condition of the award.
Q. What is Expanded Authority?
Expanded authority is the NIH term for a waiver of prior approval. This authority is granted to the university to make minor unilateral changes to our grant or cooperative agreements, but there are specific limitations and restrictions. The basic award document must be reviewed to determine to what extent expanded authority has been authorized by the funding agency to the university.
This only applies to federal awards.
Listed are some typical expanded authorities;
1. Pre-award costs not more than 90 days preceding the effective date of the grant.
2. One time no-cost time extension of up to 12 months.
3. Carry forward unobligated balances to subsequent funding periods.
4. Changes in budgets for non-construction awards.
Only UAF delegated officials have authorization to exercise expanded authority/waiver of prior approval requirement. Please submit a timely Restricted Fund Request and Notification Form with the appropriate signatures to OGCA to exercise the university's use of the waiver of prior approval. For additional information on this topic, see OMB Circular A-110, Subpart C, Section 25 and the individual award document.
Q. What are the Cost Accounting Standards (CAS)?
The Cost Accounting Standards (CAS) are a set of regulations promulgated by the Cost Accounting Standards Board, a part of the Federal Government. CAS sets forth guidelines for determining how costs will be allocated to all functions of the university, regardless of the source of funding. The full text of the regulations is contained in 48 CFR 9905.501 -9905.506 or in Appendix A of OMB Circular A-21. http://www.whitehouse.gov/omb/circulars/a021/a021.html
Pursuant to those regulations, UAF is required to submit a Disclosure Statement to the Office of Naval Research (ONR), our federal cognizant agency. The Disclosure Statement describes the university's cost accounting practices by setting forth the methodology for distinguishing direct costs from indirect costs. The Facilities and Administrative Pool is a subset of Indirect Costs as described by CAS.
Q. How is the University insured for workers' compensation?
A. Our Certificate of Self Insurance issue by the State of Alaska which shows that the University is financially qualified to self-insure its own workers' compensation.
Q. I have a problem. Who can help?
If it is a new award, please contact the OGCA accounts clerk (ext. 7301).
If it is an established account, please contact your OGCA Account Technician.
If you cannot make contact with these individuals, or if your problem or situation cannot be resolved, please contact Wanda Bowen, OGCA Interim Director, ext. 6076. Please give us the opportunity to help you first.
Q. Match represents that portion of allowable project or program costs not borne by the sponsoring agency. When is a fund 14 needed?
A Fund 14 is needed when:
- The university has committed fund one direct costs to an award, and the costs need to be tracked (including another department‘s commitments). (With exceptions, see below)
- Involuntary cost-share with fund one money; e.g., PI actually worked on an award for time reported, but award didn’t require or allow for all of the time reported but payroll continued to accrue against the restricted fund. Create a fund 14 and move the unallowable payroll charges.
A Fund 14 is not needed when
- Match is from a 3 rd party outside of the University
- Only waived F&A is being used as match
- Voluntary work
- Department certified expenses
These are booked manually in OGCA, be careful they do not show up on the fund 14. You can have match and no 14 set up.
Match can be mandatory or voluntary, however they must be accounted for in the same manner.
Match and its requirements
UAF commitments fund 14 set up
This requires grant and fund budget revision forms (BRFs) and should be done when the prime grant is set up. Fund 14’s are set up for UA match only, all others require certified (letterhead, official signature) documentation.
3 rd party In-kind Services
Any project commitment NOT UA-affiliated. Generally, a letter of commitment is in the proposal. Always need match certification during the life of, and at the end of the project, on letterhead and signed, stating what they did and the value of their service. Ideally, third party match should be certified either with the monthly invoice, or no greater than quarterly.
Waived F&A and Fund 14 F&A
Waived F&A should be proposed and approved at the proposal stage, a fee will be imposed if collection is below 9%.
√ Fund 14’s do not collect F&A; it is calculated manually by OGCA technicians and used as match. This will not show on the fund 14.