联邦拨款成本原则政策

负责人: 业务办公室
相关法律 & 政策: CFR 200.402 to 200.415

政策声明

Federal regulations are in place to assure the best value for each federal dollar and on promoting free and open competition. 因此, all purchases using federal funds require a cost/price analysis and documentation showing that more than one vendor was considered, unless the purchase falls within the micro-purchase threshold (see 威尼斯游戏大厅 Federal Grants Procurement Policy). The detail of the analysis and documentation required increases with the amount spent. 作为一名校长, Carroll is responsible for the efficient and effective administration of Federal grants through sound management practices. Carroll may not earn or keep any profit resulting from Federal funds, 除非授予条款明确允许这样做.

合规

A. 讼费(第200条).404)
成本必须是合理的、允许的和可分配的.

A cost is “reasonable” if it is one a reasonable person would incur in the circumstances, 经过适当的市场调查和价格分析.

B. 允许成本(第200条.403)
“允许”成本必须:

Be necessary and reasonable for the performance of the Federal award and be allocable to that award.
Duplicative or unnecessary purchases are not “allowable” and are not eligible for reimbursement from Federal grant funds.
Conform to any limitations set forth in this Policy or in the grant. Consult the grant staff and the notice of grant award regarding additional requirements attached to particular grants.
在一致的处理中记录和分类. 例如, costs that are classified as indirect outside the context of a Federal grant may not be classified as direct costs when applied to a Federal grant.
Be determined in accordance with generally accepted accounting principles (“GAAP”).
Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period.
适当地记录.

Whenever appropriate, the costs of leasing versus purchasing must be considered.

主要调查人员, 不授予员工, are responsible for ensuring grant expenditures are accounted for in a 完整的, 及时的, 和准确的方式.

C.   账户密码
Account codes are used to classify 和准确的ly track expenses and expenditures. Use of account codes is also required by Federal law and regulation. 账户代码由营业厅提供. 主要调查人员 are responsible for the consistent 和准确的 use of account codes.

D.   可分配费用(第200条.405)
A cost is “allocable” to the extent that it provides a benefit to the project for which the grant was awarded. 如果没有好处，费用就不是“可分配的”.如果一项费用不是“可分配的”,” it is automatically not “allowable” and cannot be paid for from grant funds.

Costs charged to Federal grants shall be the actual cost incurred by Carroll and shall therefore reflect any credits obtained by the university. No purchase discounts shall be taken by Carroll on Federal grant purchases.

如果一项成本对多个项目有利, but the proportion of benefit to each cannot be determined because of the interrelationship of those projects, then the cost may be allocated between those projects on any reasonable basis, with proper documentation as to how and why the allocation was made.

If a grant specifically authorizes the purchase of equipment or other capital assets, 这些费用应拨给该赠款, regardless of what use is made of such equipment or asset after its original purpose is 完整的d. “Indirect” costs, such as maintenance and depreciation are discussed in the Section III. E,下面.

在一般情况下, costs allocable to one grant may not be charged to any other Federal grant to overcome fund deficiencies or any other reason. In certain instances, however, shifting costs under two or more Federal grants is allowed. Cost shifting between federal grants is not permitted without the prior, 赠款会计的书面批准.

只要成本会计准则适用, those standards shall take precedence over the allocation principles above. 请向商务办公室咨询.

When in doubt regarding the reasonableness and allocability of any costs, consult the grants staff.

Certain grants may be subject to statutory limits on allowable costs. In those cases, costs that exceed that limit may not be charged to the grant.

Any payments made for costs determined to be unallowable must be returned (with interest) to the granting agency.

E.   间接(设施及行政)费用(第200条.414)
间接(F&A) costs must be classified as “Facilities” or “Administration.”

“设施”是指建筑物的折旧, 设备和资本改善, 与某些建筑物有关的债务利息, 设备和资本改善, 以及运营和维护费用. 图书馆费用是“设施”费用.
“Administration” means general administration and general expenses of the institution, 部门管理, 资金管理, 学生管理及服务, and all other types of indirect costs not listed under Facilities.

F. 证书(第200条).415)
Federal law requires periodic reports detailing the use of grant funds. These reports, as well as requests for payment, must be certified by the grant accountant. 所需的证明如下:

“通过签署这份报告, I certify to the best of my knowledge and belief that the report is true, 完整的, 和准确的, 还有支出, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the Federal award. 我知道任何虚假, 虚构的, 或者虚假信息, 或者遗漏任何重要事实, 可以对我进行刑事处罚吗, 对欺诈行为的民事或行政处罚, 虚假陈述, 虚假声明或其他. (U.S. Code Title 18, Section 1001 and Title 31, Sections 3729-3730 and 3801-3812).”

G. 价格
价格 analysis is a comparison of prices offered by qualified vendors competing in the open market. For further detail, see 威尼斯游戏大厅 Federal Grant Procurement Policy.

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