Federal Regulation & Financial Compliance
Whitehouse Links
The following Web addresses provide information on federal
regulations pertaining to research:
http://www.whitehouse.gov/omb/circulars
OMB Circular A-21, Cost Principles for
Educational Institutions (05/10/2004):
http://www.whitehouse.gov/omb/circulars/
a133_compliance_supplement_2011 ,
Relocated to 2 CFR, Part 220 (30 pages, 384 kb)
OMB Circular A-110,
Uniform Administrative Requirements for Grants and Other
Agreements with Institutions of Higher Education, Hospitals and
Other Non-Profit Organizations (11/19/1993) (further amended
09/30/1999,
Relocated to 2 CFR, Part 215
(32 pages, 243 kb))
OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations (06/24/1997) (includes
revisions published in Federal Register
06/27/2003)
HTML or
PDF
(33 pages, 127 kb)
Others:
Federal Acquisition Regulations (FAR)-Clauses in
Research Contracts for Non-profits
https://www.acquisition.gov/far/
Code of Federal Regulations (CFR):
http://www.gpoaccess.gov/cfr/index.html
United States
Department of Education-Edgar Regulations
http://edocket.access.gpo.gov/2011/pdf/2011-4660.pdf
Catalog of Federal Domestic Assistance (CFDA):
https://www.cfda.gov/
National Science Foundation:
http://www.nsf.gov/pubs/policydocs/pappguide/nsf08_1/aag_index.jsp
Facilities *
Administration (F*A) Policy
Salisbury University has a federally negotiated F*A
(indirect) cost rate of 48% of direct salaries, wages and fringe
benefits from the federal Department of Health & Human Services
(DHHS). This approved rate is meant to reimburse the University
for grant-related use of facilities and administrative costs in
accordance with the authority under
Cost Principles OMB Circular A-21. This approved, negotiated,
predetermined on-campus rate agreement is effective from 7/1/04 to 6/30/09. It
will continue on as ‘provisional’ status from
7/1/09 until formally amended.
Any newly negotiated rate
will be communicated by Graduate Studies and Research to the
campus community, once final negotiations have been completed.
The policy of Salisbury University is to seek full reimbursement
of university expenses associated with the conduct of research
or sponsored programs. It is expected that where allowed, the
University’s full F*A rate will be applied to all federal, state
and private foundation grant requests. When full recovery of the
University’s F*A rate is not possible, Graduate Studies
and Research, the Principal Investigator (a/k/a Project Director)
and the appropriate Dean or Vice President will determine the
acceptable rate the university will accept within the context of
the limits set by the funding agency, the scope and complexity
of the grant, and the use of university resources on behalf of
the grant. Any
unrecoverable portion of the University’s negotiated F*A rate
can generally be listed as institutional support (upon approval
by the awarding agency) if required.
Currently, earned university F*A funds are distributed as
follows: 100% funding for a Contract & Grant Associate position
currently located within the GSR Office, after which 15% of the
remaining funds are distributed to the Provost’s Office, 25% to
Graduate Studies and Research, and 60% to the appropriate
Dean/Vice President. The
‘appropriate’ Dean
or Vice President is defined as the dean of the school in which
the author of the grant resides or if an administrative grant,
the vice president to which the author reports.
In instances where the
funded project is a campus-wide initiative, distribution of the
F*A funds, among the administrative entities involved in the
project, will be negotiated and determined during the proposal
process. F*A funds are
accrued throughout the fiscal year and disbursed annually (to
the indicated entities above) by GSR for deposit into designated
auxiliary accounts each June 30.
Current university policy encourages the Provost, GSR, Deans
or Vice Presidents to expend grant F*A funds for faculty/staff
grant enhancement or grant development, although not required.
The Deans or Vice-Presidents are strongly encouraged to: (1)
assign a portion of their F*A share back to a faculty or
department awarded project funding in order to encourage future
grant activity, (2) utilize the remaining portion of their F*A
to fund seed money for project activity and (3) provide faculty
development, especially for faculty/staff who have shown promise
of grant production. Schools
may wish to establish a grants committee to determine how these
funds would best achieve their overall goal of enhancing and
furthering the grant process as well as rewarding successful
departments and faculty members. The Provost’s Office will
utilize F*A funds to facilitate campus-wide grant promotion;
Graduate Studies and Research will continue to use these funds to
support its full range of
office initiatives and activities including the purchase of
resource materials, faculty and staff training, professional
membership subscriptions, equipment, and other special needs
relating to faculty research and sponsored program development.
It is expected each Dean or Vice President submit an annual
report to the Provost’s Office by each August 15 indicating how
these funds were expended from their division.
Graduate Studies and
Research will also provide an accountability of their expenses
to the Provost office.
3/27/2008
SU FY Report Information - Under Construction
USM Financial Statements and Single
Audit Information (A-133)
Please click on the indicated pdf report to view the State of
Maryland’s Single Audit (A-133 Audit Report).
This report includes all State of Maryland agencies as well as
the University System of Maryland (of which Salisbury University
is 1 of 13 institutions).
The link:
will direct you to both current and previous year’s Single
Audits (A-133) and USM Financial Statements.
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