Office of Institutional Effectiveness

FAQ

• How do I complete a time and effort report?
• Who do I contact to develop a grant budget?
• How do I determine if a cost is allowable or unallowable?
• What is match?
• How do I account for match?
• What are indirect costs?
• What are the rules on purchasing?
• What is financial conflict of interest?

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Who do I contact to develop a grant budget?

You may contact Julie Dresen.

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How do I determine if a cost is allowable or unallowable?

This table represents the general rule; please refer to the grant guidelines for specific exceptions, or contact either Tina Radley or Julie Dresen if you have questions.

*Allowable (A) and Unallowable (U) Direct Costs

Cost	Direct Cost
Advertising and Public Relations Costs	A
Alcoholic Beverages	U
Communication Costs	A
Consultant Service	A
Contributions	U
Entertainment Costs	U
Equipment & Other Capital Expenditures	A
Goods or Services for Personal Use	U
Independent Research and Development	U
Lobbying	U
Maintenance & Repair Costs	A
Materials & Supplies	A
Meeting & Conference Registration Fees	A
Memberships, Subscriptions & Professional Activity Costs (some granting agencies allow these costs - check your grant agreement for clarification)	U
Overtime, Extra-Pay Shift, and Multi-Shift Premiums	A
Preaward Costs - Up to 90 Days Prior to Award	A
Professional Service Costs	A
Publication and Printing Costs	A
Recruiting Costs	A
Renting Costs	A
Research Patient Care	A
Salaries and Wages	A
Termination or Suspension Costs for Grants	U
Training & Education	A
Transportation of Property, i.e., Freight, Express, Cartage, Postage	A
Travel Costs	A

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What is match?

Cost-Share (oftentimes referred to as 'in-kind') and matching funds are contributions made to an award from other funds. The contributions must be for expenses that are necessary and reasonable to support the objectives of the grant award. It can only be from non-federal funds, must be allowable by federal regulations, cannot be used by more than one project, and must be auditable. This could include faculty effort, printing paid from departmental funds, etc.

Cost-share and matching expenses that are included in proposals become required cost-share/matching and must be accounted for and verified.

Departments and Principal Investigators (PIs) must track all required cost-share and be able to document it. Cost-share/matching that is payroll-related is completed via the Time & Effort Report.

Types of Match

Cash

• Donations
• Leases, sales of goods or services
• State funds
• Foundation grants or corporate contributions

In-Kind

The value of donated services or goods: Labor, space, vehicles, training, equipment, supplies, equipment, services.

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How do I account for match?

Keeping Track of Match

• Maintain records of donations or goods (receipts, letters, or forms)
• Maintain time and effort reports
• Donation letters or forms

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What are indirect costs?

Indirect costs are costs that are not directly accountable to a particular cost object (such as a function or product). Indirect costs may be either fixed or variable. Indirect costs include administration, personnel and security costs, and are also known as facilities and administrative costs (F & A).

Indirect versus Direct costs

Direct costs are those costs associated with activities or services that are associated with a specific project such as salaries and fringe for instructional or project staff, supplies required to carry out the activities of the project, travel, and student workers . Because these activities are easily traced to projects, their costs are usually charged to projects on an item-by-item basis.

Indirect costs are "those [costs] that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity" (OMB Circular A-21, Section E.1). Examples of indirect costs include: services of accounting staff and research administrators, cost of utilities for a building housing multiple projects and other functions, office supplies, postage, local telephone, and communications, and depreciation on building an improvement of equipment.

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Per UW System Policy, all grant and contract applications to and awards from Federal agencies (except as provided otherwise by Federal regulations) must include indirect costs at the agreed upon rate set forth in the University/DHHS Negotiation agreement.
The Indirect Rate Policy can be viewed from here.

The current negotiated indirect costs rate for UW-Parkside is:

• 57.5% for on-campus programs after 7/1/09 and until amended.
• 22% for off-campus programs through 6/30/12 and then until amended.

The Indirect Cost rate is applied to the base which includes direct salaries and wages including all fringe benefits.

For more information on Indirect Costs, contact Tina Radley or Julie Dresen.

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What are the rules on purchasing?

For questions regarding purchasing any supplies or equipment or for contracting with an outside vendor for goods or services, please visit UW-Parkside Business Services Purchasing Department or contact Purchasing via email.

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What is financial conflict of interest?

When an individual possesses a financial interest in a research proposal.

Important links

• UWP Conflict of interest website.
• NIH Financial Conflict of Interest tutorial
• NIH Financial Conflict of Interest Regulation

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