第十章-研究
Publication Date: February 9, 2021
Policy Reviewed Date: August 5, 2024
Policy Owner: VP for Research
10.14固定价格奖励剩余余额
一、政策声明
Residual balances occur when expenses at project completion are less than cash received (awarded) from the sponsor. Following completion of a fixed price award (sponsored project), residual funds will first be used to reimburse the University for unrecovered indirect costs (F&A) on the unexpended balance using the awarded F&A rate.
If the remaining residual funds (after the indirect cost is subtracted) is less than 25% of the direct cost of original award or $10,000 (whichever is greater), then these remaining residual “direct” funds are distributed to the “Fixed Price Accounts” of the investigators proportional to their shared credit percentages that are determined during proposal submission and captured by the Proposal Routing platform. Fixed Price Accounts shall be set up with Fund 3100, Function 200 (Research), and 0% Indirect. Fixed price award residual balances cannot be transferred to Gift/Donor or F&A Cost Centers.
Remaining residual “direct” funds greater than 25% of the direct cost of original award or $10,000 (whichever is greater) require justification by the Principal Investigator. Justifications will be reviewed and approved by the PI’s Associate Dean for Research (ADR) and the Vice President for Research, Economic Development and Knowledge Enterprise (VPREDKE) in order for the remaining residual funds to be distributed to the “Fixed Price Accounts” of the investigators proportional to their shared credit percentages. In case of disagreements or disapproval of the justification by ADR and VPREDKE, they may develop an alternative distribution plan and if needed include the Dean of the PI’s college into the process.
二世。 基本原理
This policy is required to define a consistent process in order to distribute residual balances of fixed price awards after successful completion of projects.
三世。 范围
This policy applies to all fixed price awards (externally sponsored projects with Fund code of 5100, 5200, 5300, and 5400).
Iv.本政策的网址
五、相关法规、政策、要求或标准
2 CFR 200 requires that universities be consistent in estimating, accumulating, and reporting costs for proposals and awards. Fixed price award proposal costs should be estimated and actual project costs recorded in the same due diligence as cost reimbursable project proposals and awarded projects.
VI。联系人
If you have any questions about “Fixed Price Awards and Residual Balances” please contact the following office:
Post-Award Administration of the Division of Research Finance and Operations in the Office of Vice President for Research, Economic Development and Knowledge Enterprise (https://research.utsa.edu/).
七世。 定义
- 固定价格合同（中标）： Contracts characterized by payment of predetermined amount by a sponsor to support a project. The payments are not on an expense reimbursement basis but on a predetermined lump-sum project cost, without further accounting.
- 剩余平衡: The difference between an awarded amount in a fixed price contract (award) and actual project costs at the end of project determined by successful completion of all project deliverables according to the project proposal.
八世。 责任
Principal Investigators (PI)
- Confirm all direct charges necessary for completion of the project have been expended and properly accounted for, including any required cost sharing.
- Confirm that all required reports and deliverables have been provided to the sponsor (successful completion of the project).
- Provide justification for residual balances exceeding 25% of the direct cost of original award or $10,000 (whichever is greater).
Post-Award Administration (of the Office of Research Finance and Operations)
- Follow standard closeout procedures, verifying all transactions have posted, all encumbrances are liquidated, award has no deficits, cost share documentation is complete, and identifying any unexpended funds on fixed price awards.
- Notify Grants and Contracts Financial Services of unexpended funds on fixed price awards.
- Provide a designated cost center to receive appropriate residual funds.
拨款及合约及财务服务（研究、财务及业务处）
- Verify all payments have been received by the sponsor according to the terms of the fixed price award.
- Balance and evaluate the indirect cost (F&A) amount according to the awarded budget and the awarded F&A rate.
- Verify investigators have “Fixed Price Cost Centers”; if not, request set-up of Fixed Prices Cost Center(s) (Fund 3100, Function 200, 0% Indirect)
- 处理固定价格奖励的未用资金转移；
- If the remaining residual funds (after the indirect cost is subtracted) is less than 25% of the direct cost of original award or $10,000 (whichever is greater), then these remaining residual funds are distributed to the “Fixed Price Accounts” of the investigators proportional to their shared credit percentages that are determined during proposal submission and captured by the Proposal Routing platform.
- If the remaining residual funds are greater than 25% of the direct cost of original award or $10,000 (whichever is greater), then require justification from the Principal Investigator. Communicate the PI’s Justification to the PI’s Associate Dean for Research (ADR) and the Vice President for Research, Economic Development and Knowledge Enterprise (VPREDKE). Based on the response received from VPREDKE, execute the distribution plan, which may be the same as the bullet above or a different distribution plan agreed on by VPREDKE and ADR.
第九。 程序
没有一个
XI. 表单和工具/在线流程
没有。
十二。 附录
没有一个
十三。 批准/日期修改
02-09-2021