Sponsors
Allowable or Unallowable
Terms & Conditions
Hot Audit Areas
Not Shakespeare, but we have acts
100

This agency restricts PI support to 2 months of effort per year

What is NSF?

100
Fundraising Activities/Lobbying
What is unallowable?
100
A PI can make this request if they need more time to complete the work but not more money
What is a Non-Cost Extension?
100
The requirement/regulation that federal travel (even to international destinations) must use a U.S. Air Carrier.
What is the Fly America Act?
100

act of 1931 is a United States federal law that establishes the requirement for paying the local prevailing wages and fringe benefits on public works projects for laborers and mechanics.

It applies to "contractors and subcontractors performing on federally funded or assisted contracts in excess of $2,000 for the construction, alteration, or repair (including painting and decorating) of public buildings or public works".

What is the Davis Bacon Act?


200
This agency provides funding through the R, K, U, P, T, and F series
What is NIH?
200
Advertising Costs
What is Allowable? Advertisement is allowable for the recruitment of personnel, procurement of goods and services and program outreach necessary to meet the requirement of the federal award.
200

This type of request may need to be initiated when the project is continuing and the current year’s funds are not expended

What is carryforward?

200

One of the three fundamental ethical principles for using any human subjects in research outlined by the Belmont Report.

Researchers must be truthful and conduct no deception

-Collect informed consent. Must include Information, Comprehension, and Voluntariness. Must protect the privacy of the subject.

-Subjects with diminished autonomy (Vulnerable Populations) are entitled to protection including: children, prisoners, pregnant women, fetusesRespect for PersonsOne of the three fundamental ethical principles for using any human subjects in research outlined by the Belmont Report.

-Subject should not be harmed
-Research should maximize possible benefits and minimize possible harm
-Assessment of risks and benefits

What is Beneficence?

200

1974

Established the existence of Institutional Review Boards to review biomedical and behavioral research involving human subjects

Commission for the Protection of Human Subjects in biomedical/behavioral research

Identified basic ethical principles that should underlie the conduct of biomedical and behavioral research involving human subjects

What is the National Research Act ?

300
This state agency funds research for aviation and highway safety and traffic engineering
What is PennDOT
300
Alcohol
What is unallowable?
300

Uniform Guidance Single Audit Dollar Threshold

What is $750,000?

300
The policy that investigators on federal award must disclose a significant financial interest of $5,000 or greater for themselves or immediate family members.
What is Financial Conflict of Interest (FCoI)? PIs must complete FCoI training and certify annually. Also, when PIs sign the routing sheet, they are confirming that there is not a conflict.
300

1991

45CFR Part 46

A rule of ethics regarding biomedical and behavioral research involving human subjects in the United States. The basic DHHS policy for the protection of human subjects.

-Requirement for assuring compliance by research institution
-Requirements for obtaining and documenting informed consent
-Requirements for IRB membership, function, operations, review of research, and record keeping



Adopted by 15 federal departments and agencies

What is the Common Rule?

400
This agency’s Space Grant Consortium provides funding to Colleges and Universities to enhance science and engineering education, research, and outreach.
What is NASA?
400
Food charges
What is sometimes allowable? Food costs should only be incurred for the dissemination of information as it pertains to the federal award. It should be budgeted and approved by agency. Some federal agencies never allow.
400

Tangible nonexpendable personal property having a useful life of more than one year and an acquisition cost of $5000 or more per unit.

What is equipment?

400
One of the most audit-vulnerable areas of a federal award.
What is Effort reporting? The institution could be asked to repay any uncertified or improperly certified time and effort. Audit and/or repayment could be expanded for Temple’s entire federal award portfolio.
400

1980

Permits businesses and non-profits to retain ownership of the inventions made under federally funded research and contract programs, while also giving the government license to practice the subject of the invention

Organizations are expected to file for patent protection and commercialize for the benefit of public health

Encourages universities to participate in tech transfer

Who is Bayh-Dole?


500
One of this Sponsor’s goals is to improve the cardiovascular health of Americans by 20%.
What is the American Heart Association?
500
Printing/Publishing costs
What is allowable? Printing/publication costs are allowable as long as the material to be published is associated with the research conducted under the award.
500

Funds earned by the recipient (TU) that are directly generated by a supported activity or earned as a result of the award.

What is program income?

500
The time period within which cost transfers to/from federal awards must be made.
What is 90 days?
500

-Falsifying records
-Double-billing
-Submitting bills for services never performed/items never purchased
-"knowingly" making false statements 

are all examples of potential violations of this act.

What is the False Claims Act?

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