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 (30pages, 384kb)
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 (32pages, 243kb))
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
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 Universitys full F*A rate will be applied to all federal, state and private foundation grant requests. When full recovery of the Universitys 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 Universitys 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 Provosts 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 Provosts 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 Provosts 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.
Please click on the indicated pdf report to view the State of Marylands 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).
will direct you to both current and previous years Single Audits (A-133) and USM Financial Statements.