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Session I Guidelines for Assessing “Reasonable and Necessary” Uses of Funds Session I Guidelines for Assessing “Reasonable and Necessary” Uses of Funds

Session I Guidelines for Assessing “Reasonable and Necessary” Uses of Funds - PowerPoint Presentation

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Session I Guidelines for Assessing “Reasonable and Necessary” Uses of Funds - PPT Presentation

Sandra Toro PhD Grants Management Policy Division Office of Acquisition Grants and Risk Management March 15 2023 1030am12pm Who We Are GMPD Policy Liaisons GMPD Training Team What We Do ID: 1003476

costs 200 program cost 200 costs cost program travel policy grants regulations grant specifically grantee check guidance uniform study

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1. Session IGuidelines for Assessing “Reasonable and Necessary” Uses of FundsSandra Toro, Ph.D.Grants Management Policy DivisionOffice of Acquisition, Grants, and Risk ManagementMarch 15, 2023 10:30am-12pm

2. Who We AreGMPD Policy LiaisonsGMPD Training TeamWhat We DoConduct Policy ResearchCoordinate with all components of ED to develop and institute Department-wide grant policies and procedures for formula and discretionary grants management. Provide technical assistance on grant policy issues to Program Offices. Grants Management Policy Division

3. Please Share

4. Today’s Objectives

5. Terminology

6. What do these terms mean?6

7. Allowable7

8. Allowability of Costs8

9. Allocable 9

10. A cost is allocable if…10

11. Reasonable11

12. Cost is reasonable if…12

13. Case Study #113

14. Remember: These are to be considered for all expenditures

15. Criteria

16. Hierarchy of Authorities

17. Question What happens if the Uniform Guidance identifies a cost as allowable, but the program regulations identify it as unallowable? Which regulation supersedes the other? 17

18. Cost Principles18

19. Cost Principles19

20. Cost Principles Application20

21. 21Basic ConsiderationsReasonableAllocableAllowableCriteria

22. Budget Categories22Fringe BenefitsTravelSuppliesTraining Stipends*PersonnelIndirect CostsConstructionEquipmentOtherContractual Over $25K*Includes tuition remission

23. 23Budget ComponentsProgram IncomeIndirect CostsCost Share/MatchFederal ShareAllowable, Allocable, Reasonable criteria apply to these components

24. Budget Form – ED 524ESF/ARP GrantsSection A—Federal ShareSection B—Non-Federal ShareLife of the grant24

25. Budget NarrativeCG or Palau GrantsBudget Summary PageSalaries, Wages and BenefitsTravelEquipmentSuppliesContractualOther Direct CostsEquitable Services25

26. Considerations26CategoryConsiderations and ReferencesPersonnelPositions identified as percent of time (salaries) or number of hours (wages) on project§200.430   Compensation—personal services.Fringe BenefitsPercentages for salaries and wages correctly applied§200.431   Compensation—fringe benefits.TravelTravel for organization staff onlyPurpose of travel & costs are clear and convincing §200.474   Travel costs.Equipment$5,000 or more unit cost (or entity definition)§200.439   Equipment and other capital expenditures.

27. Considerations27CategoryConsiderations and ReferencesSuppliesLess than $5,000 unit cost §200.453   Materials and supplies costs, including costs of computing devices.ContractualScope of work outlined §200.459   Professional service costs.OtherClear justification 2 CFR Part 200 Subpart E Cost Principles Indirect costsCosts included in the indirect costs are not duplicated in the direct costs.The correct rate is used. The rate is correctly applied.

28. Considerations28CategoryConsiderations and ReferencesTraining StipendsProgram regulations Matching FundsProgram regulationsHandbook 4.4.2 & 4.4.3IncomeProgram regulations §200.307   Program income.

29. Review29

30. Review30

31. Case Study #231

32. Resources

33. ResourcesTools of the tradeLegislationRegulationsCode of Federal RegulationsEDGARDepartment Directives and BulletinsYour Grant ApplicationPeople and placesYour program officerResource centersPersonal networksSocial media

34. 34Resources Specifically to Check Costshttps://www.bls.gov/ Bureau of Labor Statistics

35. https://www.gsa.gov/travel/plan-book/per-diem-rates/per-diem-rates-lookupPer Diem Rates Resources Specifically to Check Costs

36. Resources Specifically to Check CostsAnd, of course…

37. Applying Your Knowledge

38. A grant program allows for travel funds to bring visiting instructors from other countries to the US. Program regulations and the Uniform Guidance are silent on visa fees. Are these allowable costs? 38Question

39. 39Question:Where the Answer Is:Can a grantee pay for dependent care costs while on travel? Can a grantee pay for food for a conference?Can the grantee specify name brand items (e.g., Apple or Fitbit)? §200.432 Conferences §200.474 Travel Costs§200.432 Conferences ED Conference Policies & FAQsED’s FAQs for the Uniform Guidance

40. Case Study #340

41. How’d I do?

42. We wish you the best monitoring your ED grants! OAGA/GPTDThank you!