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
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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!