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EAST CAROLINA UNIVERSITY OFFICE OF GRANTS AND CONTRACTS ECU FINANCIAL SERVICES WORKSHOP FEBRUARY 28, EAST CAROLINA UNIVERSITY OFFICE OF GRANTS AND CONTRACTS ECU FINANCIAL SERVICES WORKSHOP FEBRUARY 28, 2012. grantsc@ecu. edu

GRANT REASSIGNED TIME • EMPLOYEE BUY OUT – SALARY CHARGED TO A GRANT INSTEAD GRANT REASSIGNED TIME • EMPLOYEE BUY OUT – SALARY CHARGED TO A GRANT INSTEAD OF THEIR STATE LINE/POSITION • LAPSED STATE SALARY DOLLARS (STATE POSITION) • MAY BE CONVERTED TO OPERATING FUNDS • GRANT & CONTRACT REASSIGNED TIME FORM (GCRT) – ON BUDGET OFFICE WEBSITE • http: //www. ecu. edu/csadmin/financial_serv/budget-forms. cfm • grantsc@ecu. edu

REASSIGNED TIME continued • NEED TO SUBMIT BUYOUT EPAF EARLY • NEED TO SUBMIT REASSIGNED TIME continued • NEED TO SUBMIT BUYOUT EPAF EARLY • NEED TO SUBMIT GCRT FORM EARLY • SIMULTANEOUS WITH EPAF APPROVAL • SUBMIT TO BUDGET OFFICE NOT OGC • LAPSED SALARY LIMITED TIME AVAILABLE – CURRENT FISCAL YEAR • WILL NOT NORMALLY BE CARRIED OVER TO NEXT FY grantsc@ecu. edu

HHS SALARY CAP • APPLIES TO ALL HHS AGENCIES • NIH, HRSA, CDC, FDA, HHS SALARY CAP • APPLIES TO ALL HHS AGENCIES • NIH, HRSA, CDC, FDA, ACYF, AHRQ, IHS, SAMHSA, etc. • IS A RATE OF PAY – NOT A CUMULATIVE AMOUNT PAID • $179, 700/YEAR MAX • $14, 975/MONTH MAX • $7, 487/PAY PERIOD MAX • RESULTS IN MANDATORY COST SHARE FOR ANYONE WITH A UNIVERSITY SALARY HIGHER THAN THE CAP • EFFECTIVE AS OF 12/1/11 FORWARD EFFORT PERIODS grantsc@ecu. edu

HHS SALARY CAP continued • EFFORT COMMITMENT REMAINS THE SAME • IT IS ONLY HHS SALARY CAP continued • EFFORT COMMITMENT REMAINS THE SAME • IT IS ONLY THE RATE OF PAY THAT CAN BE CHARGED TO THE GRANT THAT HAS CHANGED. • EXAMPLE: $200, 000 UNIVERSITY 12 -MONTH SALARY, WITH 15% MINIMUM EFFORT COMMITMENT. MAX PAY IS $179, 700/YR. • • 15% = $26, 955 MAX PAY RATE, BUT $26, 955 = 13% UNIVERSITY SALARY, THEREFORE EPAF SHOULD BE FOR 13% $$ EQUIVALENT AND 2% = WILL BE REQUIRED COST SHARE TO MAKE EFFORT COMMITMENT grantsc@ecu. edu

HHS SALARY CAP continued • EXAMPLE: $200, 000 UNIVERSITY 12 -MONTH SALARY, WITH 15% HHS SALARY CAP continued • EXAMPLE: $200, 000 UNIVERSITY 12 -MONTH SALARY, WITH 15% EFFORT COMMITMENT. MAX PAY IS $179, 700/YR RATE. • EP PROCESSED AT UNIVERSITY RATE $200, 000, $8, 333/PP, 15% = $1, 250/PP • AT EFFORT REPORTING TIME WITH 5 PAY PERIODS, TOTAL PAY IS $41, 666 • ERS GRANT PAY IS SHOWING AS 15% AND $6, 250 • BUT MAX ALLOWABLE IS $5, 615 grantsc@ecu. edu

HHS SALARY CAP continued • IN ERS - WILL NEED TO COST TRANSFER OFF HHS SALARY CAP continued • IN ERS - WILL NEED TO COST TRANSFER OFF $635 FOR NEW TOTAL PAID OF $5, 615 • THIS WILL EQUATE TO 13% OF SALARY FOR THE EFFORT PERIOD SO • 2% COST SHARE WILL NEED TO BE SHOWN TO MEET THE 15% EFFORT COMMITMENT • IF CORRECTING HR REDISTRIBUTIONS ARE PROCESSED BEFORE EFFORT CLOSES WILL ONLY NEED TO SHOW COST SHARE • WILL NEED TO REVIEW EACH ERS PERIOD AS THERE ARE DIFFERENT NUMBER OF PAY PERIODS IN EFFORT CYCLES grantsc@ecu. edu

HHS SALARY CAP continued • SUMMER SALARY FOR 9 -MONTH WILL ALSO NEED TO HHS SALARY CAP continued • SUMMER SALARY FOR 9 -MONTH WILL ALSO NEED TO FOLLOW SALARY CAP (IN ADDITION TO THE 133%) • MAX PAY PERIOD WILL BE $7, 487. • SUMMER EPAF MAY NEED TO BE LESS THAN CALCULATED 100% PER PAY PERIOD • EXAMPLE: $200, 000 FOR 9 -MONTH, 133% = APPX $11, 083/PP = 100% IN SUMMER • ACTUAL MAX = $7, 487/PP = APPX 68% OF UNIVERSITY RATE CALCULATIONS • NORMALLY CANNOT COST SHARE IN SUMMER • SO SUMMER EPAF RATE WILL BE LESS THAN CALCULATED 100% SALARY RATE grantsc@ecu. edu

ALLOWABLE COSTS • APPLIES TO FEDERAL AWARDS • CERTAIN COSTS NOT NORMALLY ALLOWED AS ALLOWABLE COSTS • APPLIES TO FEDERAL AWARDS • CERTAIN COSTS NOT NORMALLY ALLOWED AS A DIRECT COST • MUST HAVE A SPECIFIC APPROVAL FROM OGC • FEDS REQUIRE ECU TO HAVE AN INTERNAL POSTAWARD APPROVAL PROCESS • EVEN IF INCLUDED IN PROPOSAL BUDGET MUST DOCUMENT ECU POST-AWARD APPROVAL • SUBMIT ALLOWABLE COST EXCEPTION REQUEST TO OGC grantsc@ecu. edu

ALLOWABLE COSTS continued • COST MUST HAVE A DIRECT RELATIONSHIP TO THE GRANT PROGRAM ALLOWABLE COSTS continued • COST MUST HAVE A DIRECT RELATIONSHIP TO THE GRANT PROGRAM • JUSTIFICATION MUST BE FOR EXTRAORDINARY NEED AND MITIGATING CIRCUMSTANCES – NOT ROUTINE NEED COMMON TO ALL PROJECTS • FEDS EXPECTATION THAT THE UNIVERSITY WILL BE A PARTNER/CONTRIBUTE TO COSTS OF THE RESEARCH • THEREFORE DEFINE CERTAIN ITEMS AS NORMALLY “F&A” NOT DIRECT COSTS – REQUIRE EXCEPTION APPROVAL grantsc@ecu. edu

ALLOWABLE COSTS continued • SUBMIT REQUESTS EARLY –PRIOR TO ACTUAL EXPENDITURE – AT TIME ALLOWABLE COSTS continued • SUBMIT REQUESTS EARLY –PRIOR TO ACTUAL EXPENDITURE – AT TIME AWARD RECEIVED • REQUEST TOTAL PROJECT NEEDS –FOR DURATION OF THE PROGRAM –NOT INDIVIDUAL ITEMS; TOTAL ANTICIPATED FOR ALL CATEGORIES –WANT TO MINIMIZE THE NUMBER OF TIMES REQUEST EXCEPTION TO AVOID INCREASED AUDIT SCRUTINY grantsc@ecu. edu

EXCEPTION NEEDED PARTIAL LIST – MOST COMMON • ADMINISTRATIVE/MANAGERIAL/CLERICAL SALARIES • GENERAL PURPOSE EQUIPMENT EXCEPTION NEEDED PARTIAL LIST – MOST COMMON • ADMINISTRATIVE/MANAGERIAL/CLERICAL SALARIES • GENERAL PURPOSE EQUIPMENT ($5 K) • COMPUTERS, FURNITURE, FREEZERS, CAMERAS • GENERAL PURPOSE SUPPLIES • INCLUDES ALL OFFICE SUPPLIES • INCLUDES GENERAL PURPOSE EQUIPMENT ITEMS THAT DON’T MEET THE $5 K EQUIPMENT THRESHHOLD – COMPUTERS/PERIPHERALS/IPADS – FURNITURE – FAX AND OTHER COMMUNICATION grantsc@ecu. edu

EXCEPTION NEEDED continued • LOCAL TELEPHONE CHARGES, TELEPHONE EQUIPMENT, FAX, CELLULAR, PAGER • POSTAGE/SHIPPING/MAILING, EXCEPTION NEEDED continued • LOCAL TELEPHONE CHARGES, TELEPHONE EQUIPMENT, FAX, CELLULAR, PAGER • POSTAGE/SHIPPING/MAILING, FEDEX/UPS, COURIER etc. – ONLY SHIPPING INCLUDED IN VENDOR INVOICE PURCHASE IS AUTOMATICALLY EXEMPT • DUES AND MEMBERSHIPS • ALTERATIONS & RENOVATIONS • STAFF RECRUITMENT/RELOCATION • SUBSCRIPTIONS/BOOKS/PERIODICALS grantsc@ecu. edu

QUESTIONS? FOR ADDITIONAL INFORMATION, CONTACT YOUR OGC REPRESENTATIVE OR WRITE grantsc@ecu. edu OR VISIT QUESTIONS? FOR ADDITIONAL INFORMATION, CONTACT YOUR OGC REPRESENTATIVE OR WRITE grantsc@ecu. edu OR VISIT THE OGC WEBSITE AT http: //www. ecu. edu/grants/ grantsc@ecu. edu