Standard Operating Procedures

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Policy Guidance related to:

OSR Policy section 100: Overview of research administration at Carolina (link)

100.3: Federal Regulations Related to Research Administration

OSR Cost Allocation Guidelines (dated 10/02/2014)

The University is mandated to comply with Federal regulations presented in OMB Circular A-21, Cost Principles for Educational Institutions when determining what kinds of costs are allowed for inclusion in sponsored research funding.

Please refer to Guidelines for Direct Charges to Sponsored Research Projects for how costs should be treated when preparing proposal budgets and when incurring costs according to the OMB A-21 cost principles. These guidelines support OSR Policies and Procedures

OSR policy section 200: general OSR policies (link)

200.4: Principal Investigator (PI) Overall Responsibilities

To assist Principal Investigators with their responsibilities for fiscal management of external funding this pocket guide provides a quick reference; Financial Compliance: Pocket Guide for Financial Compliance of Sponsored Research/Projects.

osr Policy section 500:  Award management (LINK)

500.17 Purchase of Computers as a Direct Cost

For information on the purchase of computers please refer to Guidance on Direct Charging Computers to Sponsored Projects. (dated 05/07/2014)

finance division policies and procedures (link)

302: General Receipts and Deposits

The Finance policy identifies special situations regarding deposits: Deposits for contract and grant accounts should continue to be forwarded directly from the department to the Office of Sponsored Research, subject to the Daily Deposit Act.

To clarify how this is done, follow these guidelines:

All checks, cash, or electronic payments for Sponsored Research Accounts (subsidiary ledger beginning with 4- or 5-) must be deposited by the Office of Sponsored Research.

Sponsors should be instructed to send payments for OSR accounts directly to OSR’s office or the Bank of America lockbox at the address listed below:

University of North Carolina at Chapel Hill

Office of Sponsored Research

104 Airport Drive, Suite 2200, CB 1350

Chapel Hill, NC 27599-1350

or

University of North Carolina at Chapel Hill

Office of Sponsored Research

C/O Bank of America Lockbox Services

P.O.Box 402420

Atlanta, GA 30384-2420

Departments that receive cash or checks for OSR accounts must forward them to OSR Cash Management as soon as they are received. Use of the Cash Transmittal Form (or similar form) is recommended. Sending cash or checks through campus mail is not recommended. Credit card payments are not accepted for Sponsored Research Accounts.

OSR will make daily deposits with the University Cashier in accordance with the Finance Division’s policies and will retain documentation for those deposits. Any funds received after 4:00 p.m. will be included with the next day’s receipts. Payments for accounts that have not been fully established will be deposited to a holding account and will be transferred once the account is set up.

To request electronic transmission of funds, contact OSR’s Cash Management Accountant.

For additional policies and procedures related to cash advances and reconciliation, please refer to OSR Policy 500.14 Cash Advances.

1269: Mobile Communication Device Business Expenses

Office of Sponsored Research Policy Guidance:

MCD stipends are considered unallowable as direct costs on sponsored programs because 1) the stipend is not allocable to the individual’s various University activities, and 2) federal regulations (OMB Circular A-21) require the University to account for communications expenses consistently as indirect costs.

Similar to other administrative costs there may be unique situations that create an “unlike circumstance” which provides justification for direct charging the MCD stipend to a sponsored award. Exceptions may be considered when the following conditions are met:

    • the individual is dedicated 100% to the specific project,
    • the use of an MCD is deemed essential to and dedicated to a specific project,
    • the MCD stipend is listed in the budget and justified in the proposal , and the MCD stipend is specifically approved by the granting agency

If the MCD stipend is approved by OSR and the funding agency, the employee must document project related use by providing a copy of monthly billing statements to their departmental representative. Billing statements must be made available upon request and should be retained with the award file until the conclusion of the record retention period outlined in the award document. Prior to providing such statements the employee may redact information related to personal calls, text messages, or emails. If sufficient backup is not retained, departments will be asked to remove the MCD stipend charges from the award. The department will be responsible for terminating the stipend when the project ends or if the employee leaves the project.

Alternatives:

Programs that do not meet the criteria for charging MCD stipends to sponsored projects may consider the following alternatives:

    • Charge the stipend to a non-sponsored source
    • Request a University-owned MCD. While these are only approved in limited circumstances, this is an appropriate option for emergency or on-call numbers, or
    • Use pre-paid cell phones, which are considered materials and supplies expenses

OSR will continue to require the submission of the Cost Accounting Standards Exemption Request Prior Approval Form, in accordance with OSR Policy 500.16 Cost Accounting Standards (CAS) Exemptions.