Sponsored Project Resources
The Office of Budget Management (OMB) continually updates and describes the Federal government’s cost principles in great detail.
- 2 CFR Chapter II Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.
- Subpart F – Audit Requirements.
The State of Washington Office of Financial Management (OFM) accounting policies and procedures are followed in the financial administration of all awards located in the State Administrative & Accounting Manual (SAAM). If the sponsor’s accounting procedures conflict with those of OFM, the OFM policies and procedures will be applied.
- The proper name of the grant or contract program should be indicated in the agency box.
- If the checks are to be picked up rather than mailed to the individual receiving payment, this should also be noted along with the name and campus extension number of the individual who will be picking up and distributing the checks to the individuals listed on the A-19 invoice voucher. The date the checks are to be picked up should be included on the invoice voucher, if applicable.
- A brief explanation of the reason for the payment should be provided.
- The PI or designee should sign and date the agency approval box.
- The grant to which the expenditures are to be charged should appear in the fund and program index columns near the bottom half of the page. The total dollar amount of all checks to be issued should be entered in the amount column.
- When multiple people are receiving stipends, attach to the A-19 invoice voucher (the OGRD has a formatted table that can be sent electronically upon request) a list with the following information for each individual who is to receive payment:
- Permanent mailing address
- EWU Vendor, Employee or Student ID number
- Payment amount
- Column for the Accounts Payable Department to insert the voucher number used for payment
Effective July 26, 2009, state agencies and higher education institutions must use Washington Electronic Business Solutions (WEBS) as Washington’s common vendor registration and bid notification system. Both formal and informal competitive solicitations need to be posted on WEBS by EWU’s Purchasing Office. You may contact Purchasing for assistance on the quoting process.
Purchases up to $10,000 may be made without competitive bids based on buyer experience and knowledge of the market. The bidding process applies when a single order exceeds $10,000 or if annual dollars spent with a particular vendor for repetitive small purchases of similar commodities exceed $10,000. Goods and services that exceed or are projected to exceed $10,000 must go through the quoting process to show evidence of competition. A hard copy purchase requisition must be submitted for goods and services that need to go through the quoting process. The quoting process does not apply to goods and services that are purchased against a state contract.
PIs should consult with the Purchasing Department for questions concerning the quoting process. PIs can also visit the Purchasing Department (http://access.ewu.edu/purchasing.xml) to obtain other information.
The Federal Acquisition Regulation (FAR) is the principal set of rules in the Federal Acquisition Regulations System regarding government procurement in the United States, and is codified at Chapter 1 of Title 48 of the Code of Federal Regulations, 48 CFR 1.
The FAR System governs the "acquisition process" by which executive agencies of the United States federal government acquire (i.e. purchase or lease) goods and services by contract with appropriated funds. If a principal investigator receives a contract or purchase order for services from a federal agency, the agreement may stipulate that FAR apply.
Indirect costs are generally recovered on a monthly basis as grant/contract funds are spent. The university redistributes the indirect costs to multiple areas within the university that are responsible for the administration and oversight of each grant or contract according to university policy (7/1/08).
Based on this policy, the current indirect cost distribution is as follows:
Grants Administration 38.25%
Academic Department 17.00%
University Infrastructure 15.00%
ICR funds distributed to the PI, Department and College are intended to support activities that are related to a current grant or program and to cover any liabilities that might be incurred. Liabilities include any over expenditures, expenditures that might have occurred after the performance period of the grant/contract or any costs that are determined to be unallowable by the funder or by an auditor. If a grant/contract is overspent or has incurred an unallowable expense, then the Grants Office will look to the PI and/or the Department and College ICR index to cover these costs.
While there is no particular recommendation to maintain a fund balance, for the reasons identified above regarding over expenditures and potentially unallowable costs, it is prudent for PIs, Departments and Colleges to maintain a sensible fund balance especially if the grant or contract is of substantial size and scale. There have been situations where grant/contract funds were insufficient to cover unanticipated expenses such as terminal leave, cash out of sick and annual leave, and severance pay. Those costs, which were several thousands of dollars, had to be transferred to ICR indexes when the sponsored project ended.
When there are no liabilities, redistributed ICR funds to PIs and departments provide seed money for securing additional external funding and may be used toward professional development such as publication costs, instrumentation, student assistance and conference travel. Another possible use of indirect cost recovery is as a source of matching funds for new grant programs.
Once ICR funds are collected from a grant/contract they lose their grant/contract identity and are considered university funds that may be used for discretionary purposes. They must be spent according to Washington State and EWU policies and procedures for university related purposes. Any equipment, software, or small and attractive items purchased are owned by the university.
Examples of Indirect Costs:
- building and equipment use and depreciation
- operation and maintenance costs
- central and departmental administrative costs
- library expenses and
- student administration and services
EWU has several programs that fall within the category of self-support. Since self-support programs rely on the combined efforts of their staff to keep those programs in operation and since these programs are in themselves their own self-funded departments, the amount of indirect costs recovered by them will be the Faculty and Department shares of 29.75%. Due to the fact that the administrative structure of such programs is usually under the auspices of a college, the college will retain 4.25%. The deans will reserve the right to redirect the college’s recovery in support of the program. The remaining 66% will be distributed according to the original distribution formula.
- Professional or technical in nature and meet more specialized needs. Work is predominantly intellectual and varied.
- Work is independent from the day-to-day control of the agency; consultant maintains control of work methods.
- Work requires regular exercise of judgment, discretion, and decision-making; involves providing advice, opinions, or recommendations; may have policy-implications for agency; often addresses management-level issues.
- May require advanced or specialized knowledge, or expertise gained over an extensive period of time in a specialized field of experience.
- Work may be original and creative in character in a recognized field of endeavor, the result of which may depend primarily on the individual’s invention, imagination, or talent.
- Consultant generally assumes risk of loss if the requirements are not satisfied.
Personal service examples:
- accounting services
- actuarial services
- analysis and assessment of processes
- appraisal services
- business analysis
- guest speakers
- grant writing
- operational assessments
- statistical analysis
- public relations
- medical and psychological services and
- Repetitive, routine, or mechanical in nature; following established or standardized procedures as contrasted with customary and regular exercise of discretion or independent judgment.
- Services contribute to the day-to-day business operations of the agency, rather than the management or policy side of the agency, and may meet more general needs of the agency.
- Services generally involving completion of an assigned task, rather than an entire project.
- Decision-making and analysis, if required, is more routine or perfunctory in nature.
- Services that are generally performed based upon agency discretion.
Purchased service examples:
- advertising in newspapers
- bookkeeping services
- credit card service
- document storage
- drug testing and screening (standard tests)
- engraving service
- environmental monitoring
- HVAC system maintenance service
- linen rental service
- language translation service
- vehicle inspection
- temporary employment service and
- telephone interview service
To view the status of a Purchase Requisition (PR) or a Purchase Order (PO), log in to EagleNET SSO, select "Finance" and "View Document." Enter the "Document number" which is the requisition number and click "View Document" or "Approval History" depending on the need. Screenshots are below for reference.
The Communications Services Billing Report may be used to audit tele-recharges on the sponsored project index via the Banner FGRODTA report. The Communication Services Billing Report can be run at the PI's convenience any time after Banner closes.
Log in to EagleNET SSO and select "Finance" and then "Communication Services Billing Report:"
The project index should auto-populate unless the PI is managing more than one project. Then select the index to run the report for and select "Submit Report Request." The example below shows a request for an April 2018 report:
Contact EWU Communications through an IT Help Desk ticket for assistance, if needed.