The Sponsored Project Procedures & Guidelines applicable to lifecycle stages.
Proposal Development Guidelines
Equipment Accordion Closed
NAU Property Administration Policy states that equipment costing $5,000 and has a useful life of more than one year should be capitalized.
Determining Title of EquipmentTo determine where the title of property purchased with external funds will reside, first examine the funding sponsor guidelines.
Federal AgenciesThe Federal government uses $5,000 or more per unit cost to determine whether title resides with the Federal government or the University for Property purchased with Federal funding.
- Items costing under $5,000 title resides with the University
- Items costing $5,000 or more ownership normally will provide the University conditional title based upon the following
- The University may continue to use property on the same project or program for which it was purchased even though Federal funding has ended.
- If the property is no longer needed for the particular program for which it was purchased the property may be used for other programs or projects which receive Federal funding from the original funding agency.
- If no programs under that particular funding require the use of the property or equipment then that equipment may be used on other programs which receive funding from other Federal agencies.
- In the event there are no other Federal programs for which the property may be used then the University must submit a request for disposition instructions to the original Federal funding agency. The Federal government is required to issue disposition instructions within 120 calendar days from the date of the request. If disposition instructions are not received within the appropriate time frame then the University is required to sell the property. The proceeds of the property shall be disbursed using the Federal calculation found in OMB Uniform Guidance. If disposition instructions are received then the University follows the order of disposition in the notice.
Non-Federal SponsorsThese sponsors may have different guidelines and title of equipment should be determined on an individual case basis. NOTE: For property purchased on fixed price contracts title generally resides with the University. It is important to always review the rules and regulations applicable to each individual project. Related NAU Policies/Procedures:
Guidance for Direct Charging Administrative and Clerical Costs Accordion Closed
Guidance for Direct Charging Administrative and Clerical Costs - The salaries of administrative and clerical staff should normally be treated as indirect (F&A) costs. Direct charging of these costs may be appropriate if certain following conditions are met. Download the guidance for more information.
Guidance for Preparing Other Support Documents Accordion Closed
Many federal funding agencies are revising their instructions regarding the disclosure of Other/Current and Pending Support. The agencies require similar, though not uniform, information and provide somewhat ambiguous instructions. The purpose of these guidelines are to provide guidance for completing Other/Current and Pending Support documents when submitting grant proposals to federal funding agencies.
- Any activity conducted within the scope of an Investigator’s NAU appointment that provides funding or requires a quantifiable commitment of effort must be reported.
- Commitments are regular obligations of time (part of an investigator’s regular activities), not short-term obligations, such as attending a meeting and making a presentation.
- If an investigator has a quantifiable commitment for an activity but is receiving no salary support from the activity (i.e., salary is cost shared by the University), that activity must be reported as Other Support.
- Awards resulting from intramural-funded programs, such as Research and Creative Activity (RCA) Award funds, should be included if there is measurable effort devoted to conduct the intramural funded project.
- All collaborations and affiliations that provide funding or require a commitment of time must be reported, whether foreign or domestic.
- An Investigator on an federally funded grant who has an unpaid appointment at a foreign university, and/or has access to lab space, research materials, and staff at the foreign site must disclosure this activity as Other Support.
- An Investigator on a 9-month appointment, and spends two months at a University outside of the United States during the summer to conduct research under a federally funded or foreign award must disclose this activity as Other Support.
- It is the investigator’s responsibility to ensure the accuracy of Other/Current and Pending Support documents, in accordance with the application guidelines or the sponsor’s instructions.
- Include the proposal being submitted as a pending proposal.
- Address potential overlap or over-commitments. As this is a primary concern of Federal agencies, please be clear in your explanations.
- List projects with no-cost extensions.
- Update information as much as possible, e.g., remove outdated proposals or expired awards, unless specifically requested by sponsor, such as DoD.
National Institutes of Health (NIH) Other SupportOn July 10, 2019, the NIH Office of the Director issued Notice Number: NOT-OD-19-114 “Reminders of NIH Polices on Others Support and on Policies related to Financial Conflicts of Interest and Foreign Components”. This Notice changes some of the guidance NIH has provided in the past. This Notice is accompanied by FAQs. As NIH issues more anticipated clarifications on the Notice referenced above, RSP will update this guidance. This Notice and associated FAQs indicate that ALL resources and other support be included, such as intramural funded projects (i.e., RCA funds) and in-kind resources (e.g., space, equipment, supplies, employees). NIH instructs investigators to err on the side of disclosure and report. Please also read the section below, "Information from Recent Discussions with NIH." From the NIH Grants Policy Statement, Revised October 2018: Other support includes all financial resources, whether Federal, non-Federal, commercial or institutional, available in direct support of an individual's research endeavors, including but not limited to research grants, cooperative agreements, contracts, and/or institutional awards. Training awards, prizes or gifts are not included. Other support is requested for all individuals designated in an application as senior/key personnel-those devoting measurable effort to a project. Information on Other Support is not specifically requested for Program Directors, training faculty, and other individuals involved in the oversight of training grants since applicable information is collected in other sections of a training grant application. It is also not requested for individuals categorized as Other Significant Contributors. IC scientific program and grants management staff will review this information before award to ensure the following:
- Sufficient levels of effort are committed to the project.
- There is no scientific, budgetary, or commitment overlap.
- Scientific overlap occurs when (1) substantially the same research is proposed in more than one application or is submitted to two or more funding sources for review and funding consideration or (2) a specific research objective and the research design for accomplishing the objective are the same or closely related in two or more applications or awards, regardless of the funding source.
- Budgetary overlap occurs when duplicate or equivalent budgetary items (e.g., equipment, salaries) are requested in an application but already are provided by another source.
- Commitment overlap occurs when an individual's time commitment exceeds 100 percent (i.e., 12 person months), whether or not salary support is requested in the application.
- Overlap, whether scientific, budgetary, or commitment of an individual's effort greater than 100 percent, is not permitted. Any overlap will be resolved by the IC with the applicant and the PD/PI at the time of award.
- Only funds necessary to the approved project are included in the award.
- Participation in a foreign talent program needs to be disclosed.
- Start-up funds provided by NAU are not subject to disclosure in Other Support.
- Consulting activities, which were part of the July 6, 2019 version of the FAQs, have been subsequently excluded from reporting requirements in Other Support.
- Gifts, training grants, and prizes are still excluded from Other Support.
- Awards resulting from internally-funded competitions, such as RCA funds, should be included only if there is measurable effort.
- Non-monetary support provided for the benefit of an investigator’s research endeavors needs to be reported. This would include resources and facilities that are uniquely available to the researcher, but would not include facilities, services, or resources available for shared use and not specific to the individual investigator. Those facilities, services and resources would typically be reported under the Facilities and Other Resources section of the application.
- Individuals with a 9-month appointment must report any time spent conducting research under a foreign award over the summer. See the NIH FAQ on this topic.
National Science Foundation (NSF) Current and Pending SupportThe National Science Foundation released a draft Proposal and Award Policies and Procedures Guide (PAPPG) on May 29, 2019. Comments on the draft PAPPG are being considered by NSF and will impact new Current and Pending Support guidance. New guidance is anticipated in Fall 2019 and will be effective in early 2020. Until then, the PAPPG cited below is in effect. From NSF Proposal and Award Policies and Procedures Guide, February 25, 2019: h. Current and Pending Support This section of the proposal calls for required information on all current and pending support for ongoing projects and proposals, including this project, and any subsequent funding in the case of continuing grants. All current project support from whatever source (e.g., Federal, State, local, foreign, public or private foundations, industrial or other commercial organizations, or internal funds allocated toward specific projects) must be listed. The proposed project and all other projects or activities requiring a portion of time of the PI and any other senior personnel must be included, even if they receive no salary support from the project(s). The total award amount for the entire award period covered (including indirect costs) must be shown as well as the number of person-months per year to be devoted to the project, regardless of source of support. Similar information must be provided for all proposals already submitted or submitted concurrently to other possible sponsors, including NSF. Concurrent submission of a proposal to other organizations will not prejudice its review by NSF. The Biological Sciences Directorate exception to this policy is delineated in Chapter II.D.2. If the project now being submitted has been funded previously by a source other than NSF, the information requested in the paragraph above must be furnished for the last period of funding. A separate current and pending support pdf file, or other approved NSF template, must be uploaded in FastLane for each individual designated as senior personnel. Source: https://www.nsf.gov/pubs/policydocs/pappg19_1/pappg_2.jsp#IIC2h
Department of Energy (DoE) Current and Pending SupportThe Department of Energy has released a memo limiting participation in foreign talent recruitment programs. Guidance for how this limitation will apply to recipients of contracts, grants, and cooperative agreements is under development. From FY 2019 Continuation of Solicitation for the Office of Science Financial Assistance Program, posted December 31, 2018: APPENDIX 2: CURRENT AND PENDING SUPPORT Provide a list of all current and pending support (both Federal and non-Federal) for the Project Director/Principal Investigator(s) (PD/PI) and senior/key persons, including subawardees, for ongoing projects and pending applications. List all sponsored activities or awards requiring a measurable commitment of effort, whether paid or unpaid. For every activity, list the following items:
- The sponsor of the activity or the source of funding
- The award or other identifying number
- The title of the award or activity
- The total cost or value of the award or activity, including direct and indirect costs. For pending proposals, provide the total amount of requested funding.
- The person-months of effort per year being dedicated to the award or activity
- Do not attach a separate file.
Department of Defense (DoD) Previous/Current/Pending SupportThe Department of Defense has indicated that information provided in Previous/Current/Pending Support will be used to support protection of intellectual property, national security, and to limit undue influence. See Memorandum. From General Application Instructions, Version 20170516, Department of Defense, Defense Health Program, Congressionally Directed Medical Research Programs:
- PI Previous/Current/Pending Support: This file must be titled "Support_LastName.pdf," where "LastName" is the last name of the PI.
- For all previous (award period of performance ending within the past 5 years), current, and pending research support, include the title, time commitments, supporting agency, name and address of the funding agency’s procuring Contracting/Grants Officer, performance period, level of funding, brief description of the project’s goals, and list of the specific aims. If applicable, identify where the proposed project overlaps with other existing and pending research projects. Clearly state if there is no overlap.
- If there is no previous, current, or pending support, enter “None.” An updated previous, current, and pending support document will be required if an award is recommended for funding.
USDA National Institute of Food and Agriculture (NIFA) Current and Pending SupportFrom USDA NIFA Current & Pending Support template: Instructions: Who completes this template: Each project director/principal investigator (PD/PI) and other senior personnel specified in the Request for Applications (RFA). For Agriculture and Food Research Initiative (AFRI) applications, completion of this is only required for PDs/PIs and CoPDs/CoPIs. How this template is completed:
- Record information for active and pending projects, including this proposal.
- All current efforts to which PD/PI(s) and other senior personnel have committed a portion of their time must be listed, whether or not salary for the person involved is included in the budgets of the various projects. For AFRI applications, list only projects for which salary is requested.
- Provide analogous information for all proposed work which is being considered by, or which will be submitted in the near future to, other possible sponsors, including other USDA programs.
- For concurrent projects, the percent of time committed must not exceed 100%.
National Aeronautics and Space Administration (NASA) Current and Pending SupportFrom NASA GUIDEBOOK FOR PROPOSERS RESPONDING TO A NASA FUNDING ANNOUNCEMENT, Revised as of March 2018: 3.16 Current and Pending Support (not required for contract proposals) PIs and Co-PIs must provide all ongoing and pending projects and proposals (regardless of salary support) in which they are performing or will perform any part of the work. Co-Is proposing to spend 10% or more of their time to the proposed effort must provide ongoing and pending project and proposals (regardless of salary support) that require a significant share (more than 10%) of their time. Proposals need not include the current proposal on the list of pending proposals unless it was also submitted to another FA or funding opportunity (whether at NASA or another sponsor). For those investigators for whom it is required (see above), the proposal shall provide the following information for each current and pending project:
- Title of funded project or proposal title;
- Name of PI on award or proposal;
- Program name (if appropriate) and sponsoring agency or organization, including a point of contact with their telephone number and email address;
- Performance period;
- Total amount received by that investigator (including indirect costs) or the amount per year if uniform (e.g., $50 k/year); and
- Time commitment by the investigator for each year of the period of performance.
Guidelines on Allowability of Expenses Charged to IDC Accordion Closed
NIH Salary Cap Accordion Closed
Paid Absences and Fringe Benefits Accordion Closed
Treatment of Paid AbsencesVacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are charged to federal projects as part of the normal charges for salaries and wages. Separate charges for the cost of these absences are not made.
Treatment of Other Fringe BenefitsOur organization charges the actual cost of each fringe benefit direct to federal projects. However, it uses a fringe benefit rate which is applied to salaries and wages in budgeting fringe benefit cost under project proposals. The following fringe benefits are treated as direct costs: FICA, health insurance, pension plan, unemployment insurance, and workers compensation.
Participant Support Costs Accordion Closed
OverviewThe sponsoring agency provides funds to the university to conduct a workshop, conference, seminar, symposia or other short-term training or information sharing activity. A participant is not involved in providing deliverables to NAU or to a third party. A participant would not be terminated or replaced if they did not perform certain services. Participants in the activity may be paid for that participation if such payments are in the approved budget. Contact the assigned Fund Manager or Post Award Administrator for assistance in determining if a participant payment is appropriate.
Program ParticipantsA Participant is the recipient of training provided at a workshop, conference, seminar, symposium or other short-term instructional or information sharing activity funded by an external grant or award, or the beneficiary of the project or program funded by an external grant or award. Participant Payments are reported to the IRS on a 1099 misc.
- the participant is not involved in providing deliverables to the university or to a third party. A deliverable can be defined as a research report provided to a third party or the providing of research results to a third party.
- the participant would not be terminated and a replacement found if he or she did not perform certain services, other than failure to attend or participate in the sponsored event or training program.
Participant PaymentsThe sponsored budget must allow payment of small non-compensatory payments (stipends) and/or reimbursements of travel costs or other out-of-pocket costs incurred to support attendance at a workshop, conference, seminar, symposia or other short-term training or information sharing activity. Participant support is distinguished from student support in that non-compensatory stipends for student support are for the objective of obtaining a degree, whereas participants are usually not students and, if they are, the non-compensatory stipend is not to support their degree-seeking enrollment. Participant expenses may be paid directly or as reimbursement to the individual.
How to Process Participant Payments and ReimbursementsParticipant Payments (not reimbursements) are processed using an Amount Only Requisition/Purchase Order. A Vendor ID is needed for each participant and can be established by using the Vendor Registration Application form from Contracting and Purchasing Services. If desired, direct deposit can be established by submitting a Request for Direct Deposit form as well. Requisitions must be accompanied by the Sponsored Project Participant Certification form and approved by the Office of Sponsored Projects. Use Category Code 96402: Participant-Incentive Payment (Account Code 754101). When initiating the Receiver to release payment(s), email a completed Participant Payment Disbursement form to Accounts Payable to schedule one or multiple payment dates. Participant expense reimbursements are processed according to Comptroller Policies and Procedures 421-02: Interviewees / Non-Employees and 420-01: Faculty and Staff Reimbursements (also applies to non-NAU employees). Choose a Category Code from the list below which best matches the expense being reimbursed:
|Category Code||Description||Account Code|
|96404||Participant-Direct Lodging Payment||754103|
|96408||Participant Expense-(Sponsored Projects)||754100|
|96418||Participant Expense-Tuition Fees||754100|