UVI Spending Guidelines for Sponsored Programs

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					                        UVI Spending Guidelines for Sponsored Programs



All spending on federally sponsored programs must comply with the federal cost principles laid
out in the federal circular A-21: http://www.whitehouse.gov/omb/circulars_a021_2004

All activities and spending on externally sponsored programs at UVI must also comply with
local Virgin Islands code and with UVI purchasing and human resources policies and
procedures.

Below is an abbreviated summary of the principles laid out in A-21. Any questions should be
addressed to the Office of Sponsored Programs.

            Item of Cost                        A-21                         Remarks
Advertising and public relations costs   Allowed with   Only allowed for: (1) The recruitment of
                                         Restrictions   personnel required for the performance of the
                                                        grant; (2) The procurement of goods and
                                                        services for the performance of a sponsored
                                                        agreement; (3) The disposal of scrap or surplus
                                                        materials acquired in the performance of a
                                                        sponsored agreement except when non-Federal
                                                        entities are reimbursed for disposal costs at a
                                                        predetermined amount; or (4) Other specific
                                                        purposes necessary to meet the requirements of
                                                        the sponsored agreement.
Advisory councils                        Allowed        Costs must be necessary, reasonable and
                                                        directly related to project activities.
Alcoholic beverages                      Not Allowed    Ever.
Alumni/ae activities*                    Not Allowed    Except under certain federal programs, including
                                                        Title III.
Commencement and convocation             Not Allowed    Exception in F.9 of A-21
costs
Communication costs                      Allowed        Costs must be necessary, reasonable and
                                                        directly related to project activities.
Compensation for personal services:      Allowed with   Allowable to the extent that the total
Includes salaries, wages, and fringe     Restrictions   compensation conforms to the established
benefits for employees during the                       policies of the institution, consistently applied,
period of performance under                             and that work performed is directly related to
sponsored agreements.                                   funded project activities. NIH has a cap on
                                                        compensation.
Deans of faculty and graduate            Allowed        Costs must be necessary, reasonable and
schools                                                 directly related to project activities.
Donations and contributions              Not Allowed/   Donations from UVI to any other organization are
                                         Allowed with   unallowable. Properly documented donated
                                         Restrictions   services to UVI may be used as cost share.
Entertainment costs                      Not Allowed    Never.
Capital Expenditures: expenditures        Only with Prior     Capital expenditures for buildings and land
for the acquisition of capital assets     Approval            require advance written permission.
(equipment, buildings, and land), or                          Capital improvements that increase value are
expenditures to make improvements                             unallowable unless permission is obtained.
to capital assets that materially
increase their value or useful life.
Equipment: an article of                  Allowed under       Costs must be necessary, reasonable and
nonexpendable, tangible personal          $5000/Only with     directly related to project activities.
property having a useful life of more     Prior Approval if
than one year.                            over $5000.
Special Purpose Equipment:                Allowed with        Costs must be necessary, reasonable and
equipment which is used only for          Prior Approval      directly related to project activities.
research, medical, scientific, or other
technical activities such as
microscopes, x-ray machines,
surgical instruments, spectrometers.
Fundraising and investment costs          Not Allowed         There are exceptions for certain investments and
                                                              pension situations.
Goods and Services for personal use       Not Allowed
Housing and personal living               Not Allowed
expenses
Materials and supplies                    Allowed             Costs must be necessary, reasonable and
                                                              directly related to project activities.
Meetings and conferences                  Allowed             Costs must be necessary, reasonable, and
                                                              directly related to the project activities.
                                                              Entertainment costs are not allowable.
Patent costs                              Allowed/Not         Costs are allowable when required by award or
                                          Allowed             when the title will be held by funding agency.
                                                              Costs of filing or prosecuting foreign or U.S.
                                                              patents when not required by terms of award are
                                                              unallowable.
Plant and homeland security costs         Allowed             Must be reasonable and necessary to the funded
                                                              project.

Pre-award costs: Costs incurred prior     Only with Prior
to the start date of the grant.           Approval

Professional service costs: Non-          Allowed with        Costs must be necessary, reasonable, and
employee contracted services.             Restrictions        directly related to project activities. The
                                                              determination to use non-employee contracted
                                                              services rather than employee services must be
                                                              consistent with standard institutional practice.
Proposal costs: The costs involved in     Not Allowed
proposal development.
Publication and printing costs            Allowed             Costs must be necessary, reasonable and
                                                              directly related to project activities.
Rearrangement and alteration costs        Allowed/Only with   Ordinary rearrangements directly related to the
                                          Prior Approval      funded project are allowable. Special
                                                              rearrangements require advance approval from
                                                              funding source.
Rental costs of buildings and            Allowed with        Generally allowable if reasonable and necessary.
equipment                                Restrictions        Special restrictions on "sale and lease-back"
                                                             transactions, "less-than-arms-length"
                                                             transactions, and rentals treated as capital
                                                             leases.
Scholarships and student aid costs       Only with Prior     Allowable with advance approval if directly
                                         Approval/Allowed    related to the funded project purpose and scope.
                                         with Restrictions
Selling and marketing                    Not Allowed         Unallowable unless qualifying as advertising and
                                                             public relations (above).

Specialized service facilities:          Allowed with        Must be charged directly to a particular award
Charges for special facilities such as   Restrictions        based on actual use. The specialized facility
specialized labs.                                            must have an established rate that is consistently
                                                             applied.
Student activity costs                   Not Allowed         Unallowable unless terms of award permit.
Termination costs applicable to          Allowed with        When the termination is initiated by the funding
sponsored agreements                     Restrictions        source and the recipient is not at fault. Special
                                                             guidelines apply to recovering termination costs.
Training costs: for employee             Allowed             Costs must be necessary, reasonable and
development                                                  directly related to project activities.
Travel costs                             Allowed with        Costs must be reasonable, necessary and
                                         Restrictions        directly related to funded activities. Federal travel
                                                             rules and rates, as well as UVI travel policies,
                                                             procedures, and rates apply.
Transportation costs: Vehicle travel.    Allowed             Costs must be necessary, reasonable and
Excludes airfare.                                            directly related to project activities.

				
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posted:9/15/2012
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