Forms, Policies & Procedures

Here you will find a repository of forms, policies and procedures related to research at the University of Delaware. This repository draws on sources throughout campus to provide quick and easy access to these resources in a variety of formats, such as html, MSWord and Adobe PDF. We encourage you to explore and use the tools provided to narrow your search by word, resource type or category in order to learn more about the content that governs research at UD.
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RO Forms, Policies, and Procedures Search 2019

Animal Subjects in Research

For Forms, Policies and Procedures pertaining to Animal Subjects in Research and other resources

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Conflict of Interest
Contracts and Grant Management
Effort Certification
Export Regulations (ITAR/EAR/OFAC)
Human Subjects in Research
Intellectual Property
Internal Funding
Material Transfer
Reporting Misconduct
Research Administration
Research Agreement Templates
RO Forms, Policies, and Procedures Search 2019
Forms, Policies and Procedures (9 Entries)
Form: Budget, Research Administration
Automated Closeout Report (ACR) Webform
Form

Automated Closeout Report (ACR) Webform

The ACR webform serves as a reminder for unit administrators to notify the PI of relevant sponsor due dates, and to contact Contract and Grants Specialists for applicable federal submissions (ex: NIH). This is a webform to manage project status and prepare for Closeout.

This form requires CAS login. ACR Webform Login

 

Form Details:

OWNER: Research Administration

RESPONSIBLE OFFICE: Research Office

Download Form (CAS login required) Email https://research.udel.edu/forms-policies-procedures/?entry=51671

Policy: Compliance, Conflict of Interest, Contracts and Grant Management, University, Research Administration
Consultants for Research, Public Service or Instructional Activities
Policy

Consultants for Research, Public Service or Instructional Activities

  1. PURPOSE

    The purpose of this policy is to provide for the engagement of non-University personnel (consultants) for expertise required to fulfill University commitments and objectives. It is expected that University activities will be carried out to the maximum extent possible by utilizing regular employees rather than consultants. However, consultants may be utilized when necessary expertise cannot be provided adequately by regular employees within the scope of their University employment agreement. The policies and procedures outlined below are designed to meet University and Federal requirements.

  2. POLICY
    1. Before entering into an agreement with a consultant, the account administrator will ensure that the following criteria have been met and are explained in writing on an attachment to the Contractual Agreement for Consulting Services:
      1. Why the expertise of the person is needed and cannot be met by the utilization of a regular University employee within the context of his or her employment agreement with the University.
      2. The selection process that has been used to secure the most qualified personal available, considering the nature and extent of expertise required. If the Dean/Chair/Director does not have personal knowledge of the consultant’s credentials, vitae must be attached.
      3. Why the fee is appropriate considering the qualification of the person to be utilized, his or her normal charge, and the nature of the expertise to be rendered.
      4. That except in unusual circumstances, the person has not been a regular employee of the University within the twelve calendar months preceding his or her use as a consultant.
      5. That the arrangement will last for a specified period and it is understood that no employment arrangements or repeated or extended arrangement will normally result. Any prior use of the consultant must be disclosed, including dates and amounts. In cases of repeated or extended arrangement with a consultant, the reasons why a recurrence is considered necessary are to be explained.
      6. That funds for a consultant are available in the budget.
      7. That approval for utilizing a consultant has been obtained, if necessary, in the case of an externally sponsored program.
      8. That any restrictions as to per diem rates on externally sponsored programs have been met.
      9. That signed written reports will be provided by the consultant to fulfill the requirements of the work statement.
  3. PROCEDURES
    1. All consulting agreements issued under this policy will:
      1. use the University of Delaware form “Contractual Agreement for Consulting Services.” These forms are available from the Office of the Vice Provost for Research;
      2. be prepared within the department and signed by the account administrator;
      3. include pertinent comments concerning items such as travel expenses, reference to an attached work statement, and report statement;
      4. include a detailed work statement specifying what is required from the consultant, including requirements for written reports. Attach sheets as necessary;
      5. be processed with all appropriate attachments through the following for approval: Chair, Dean, Director or Vice President, Office of the Vice Provost for Research and Provost prior to transmittal to the President for signature. Upon return of the form from the President’s Office, the Office of the Vice Provost for Research will forward the contract to the consultant;
      6. be signed by the consultant, including signing pertinent attachments and returned to the Office of the Vice Provost for Research;
      7. a copy of approved forms and attachments are to be retained by the Office of the Vice Provost for Research and the account administrator. Copy No. 2 of the form will be forwarded to Accounts Payable; and
      8. renewal or extensions of consulting agreements are to be processed using the form “Contractual Agreement for Consulting Services.”
    2. Payment for Consulting or Cost Incurred

      All payments for consulting authorized under a consulting agreement are to be made by Request for Check directly to the individual, firm, or institution providing the expertise and not to a third party. Please include the Number of the Consulting Agreement on your Request for Check or submit a copy of the Consulting Agreement. The fees for consulting are to be separated from transportation and subsistence. If included in the contract, reasonable and necessary travel and subsistence may be reimbursed on the basis of actual costs in accordance with University Travel Policy No. 3-7 supported by customary documentation including receipts submitted with the Request for Check.

Related Links

Consultant Agreement Form

 

Policy Details:

OWNER: Research Office

RESPONSIBLE OFFICE: Research Office

POLICY NUMBER (Legacy): 27-Apr

ORIGINATION DATE: June 5, 1989

REVISION DATE(S): 8/29/01

Policy Source Email https://research.udel.edu/forms-policies-procedures/?entry=51664



Procedure: Contracts and Grant Management, Research Administration
Direct Charging Procedure
Procedure

Direct Charging Procedure

  1. SCOPE OF PROCEDURE
    This procedure outlines University of Delaware (“UD” or “University”) requirements for allocating direct costs to sponsored projects, and applies to all University departments, units, faculty, staff and students involved in externally sponsored research.
  2. DEFINITIONS
    1. Direct Costs – Costs which can be identified specifically with a particular sponsored project and which can be directly assigned to such activities, relatively easily and with a high degree of accuracy.
    2. Facilities & Administrative (F&A) Costs – Costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives.
    3. Cost Principles – Fundamental conditions for ensuring costs are permissible on a sponsored project, including:
      1. Allowability or Allowable – Costs must be permissible under the terms and conditions of the award, including the authorized budget and applicable regulations
      2. Allocability or Allocable – Costs must provide a sole benefit to the sponsored project or provide proportionately assignable benefits to the sponsored project.
      3. Reasonableness or Reasonable – Both the nature of the goods or services acquired and the amount paid must reflect the action that a prudent person would have taken at the time the decision to incur the cost was made.
      4. Consistency – Application of costs must be given consistent treatment within established University policies and procedures; costs for the same purpose must be treated and classified the same way under like circumstances.
    4. Allocation – The process of assigning a cost, or a group of costs, to one or more sponsored projects and/or cost objectives.
    5. Principal Investigator (“PI”) – The individual designated in a grant or contract to be responsible for ensuring compliance with the academic, scientific, technical, financial and administrative aspects and for day-to-day management of the sponsored project (grant or contract).
    6. Sponsored Projects – Externally-funded activities in which a formal written agreement (i.e., a grant, contract, or cooperative agreement) is entered between the University and the sponsor.
  3. PROCEDURE STATEMENT
    The purpose of this procedure is to ensure University compliance with applicable cost principles and federal regulations set forth for allocating direct costs per Office of Management and Budget (OMB) Circular A-21 and Uniform Guidance 2 CFR 200. Key guidance under this procedure includes:

    • Direct costs must meet conditions for allocability, allowability, reasonableness and consistency established under federal regulations.
    • A cost is allocable to a sponsored project if the goods or services involved are chargeable or assignable to that sponsored project in accordance with relative benefits received.
  4. STANDARDS AND PROCEDURES
    1. Direct vs. F&A Cost Considerations
      1. Uniform Guidance establishes principles to help determine the applicability of costs to federal grants, contracts, and other agreements. It prescribes which costs are allowable for recovery from the government and, of the allowable costs, whether the educational institution should treat them as direct or facilities & administrative (F&A) costs
      2. Common examples of F&A costs include:
        1. Administrative/Clerical Staff
        2. General Office Supplies/Equipment
        3. Postage
        4. Communications (ex. Cells Phones, Telephones, Internet)
        5. Facilities Operations & Maintenance
      3. Costs that are normally considered F&A costs may be allowable as direct costs if they meet all the following criteria:
        1. An unlike circumstance exists in which a sponsored project requires resources beyond those normally expected for a typical research project;
        2. The cost can be associated with the specific sponsored project with a high degree of accuracy;
        3. The costs are not also recovered as indirect costs; and
        4. The awarding agency has explicitly approved the cost as a direct expense in the awarded budget or per written prior approval.
      4. If costs that are normally considered F&A costs are allocated as direct costs to a sponsored project, but do not meet approval criteria per section (3)(d) above, sufficient supporting justification is required to ensure the costs are allowable on the sponsored project. Otherwise, the costs will be deemed unallowable and must be removed from the sponsored project. An after-the-fact explanation attesting to the benefit to the award is insufficient justification to treat these expenses as direct costs on federal awards.
    2. Direct Cost Allocation Methodologies
      1. Direct costs may be allocated only if they advance the work of the sponsored project(s) in the same proportion as the cost.
      2. Direct cost allocations on sponsored projects should not be based on budget, funding or availability of funds, as these factors are not evidence of the allocability of a cost.
      3. Direct Cost Allocation Principles:
        1. If a cost benefits one sponsored project, it should be charged in its entirety to the sponsored project.
        2. If a cost benefits two or more sponsored projects or activities in proportions that can be determined without undue effort or cost, the cost must be allocated to the sponsored projects based on the proportional benefit.
        3. If a cost benefits two or more sponsored projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, then, notwithstanding paragraph (d) of this section, the costs may be allocated or transferred to benefitted sponsored projects on any reasonable documented basis.
        4. Where the purchase of equipment or other capital asset is specifically authorized under a federal award, the costs are assignable to the federal award regardless of the use that may be made of the equipment or other capital asset involved when it is no longer needed for the purpose for which it was originally required.
      4. Examples of Cost Allocation Methodologies:
      5. GENERALLY ACCEPTABLE

        Allocation Basis

        Example

        Effort

        A research assistant spends 80% effort on Project A and 20% effort on Project B. The research assistant uses supplies totaling $3,000/month on the two projects. Usage is directly related to the amount of effort devoted to each project, therefore, $2,400 (80% of $3,000) is charged to Project A and $600 (20% of $3,000) is charged to Project B.

        FTEs

        There are 5 FTEs employed on Project A and 8.5 FTEs employed on project B.  These are the only two sponsored projects that are performed and managed in the lab, and the monthly supplies total $5,500.  Project A should be charged $2,037.04 (5/13.5 x $5,500) and Project B should be charged $3,462.96 (8.5/13.5 x $5,500). 

        Usage

        The monthly cost of supplies/expendables to maintain a lab computer system is $1,000. The computer system is used solely for projects A and B. The computer operating system keeps a log of users and their time on the system. A reasonable base to allocate the expense would be computer user hours. Project A assistants have 100 combined user hours a month and project B assistants have 80 combined user hours a month. The cost allocated to project A is $560 (100 user hrs. /180 total user hrs. x $1,000). The cost allocated to project B would be $440 (80 user hrs. /180 total user’s hrs. x $1,000).

        Number of Experiments

        A PI uses syringes to conduct experiments on two of his research grants. The syringes are only good for one experiment and then they must be thrown away. The PI keeps a log of how many experiments are performed on each project per week. Syringes are ordered every two weeks at $1.05 per syringe. The log indicates the following:

        • Project A: Week 1: 25 Experiments, Week 2: 39 Experiments
        • Project B: Week 1: 19 Experiments, Week 2: 16 Experiments

        The total cost of the syringes is $103.95 (99 experiments x $1.05/syringe). Project A should be charged $67.20 (64 experiments x $1.05/syringe) and Project B should be charged $36.75 (35 experiments x $1.05/syringe).

        Square Footage

        A student is paid a salary of $1,500 a month to clean glassware in two laboratories that are conducting similar research. In this example, the square footage of the laboratories could be used as a reasonable basis. Lab A is 1,600 square feet and Lab B is 1,200 square feet. Lab A is charged $855 (1,600-sq. ft/2,800 sq. ft x $1,500) and Lab B charged $645 (1,200-sq. ft/2,800 sq. ft x $1,500).

        Reasonable Determination without Undue Effort or Cost

        The lab has two ongoing sponsored projects and purchases a $3,000 apparatus to be used equally on both projects, so both Project A and Project B are each charged $1,500 (50%).  Since Uniform Guidance allows for proportions to be determined without undue effort or cost, the supporting justification explaining the reasonable determination is generally acceptable.

        Other Quantitative Rationale

        The PI provides a quantitative rationale that is both reasonable and adequately supported with documentation, whereby the total cost can be divided based on a percentage calculated using the quantitative rationale.

        GENERALLY QUESTIONALBE OR UNACCEPTABLE

        Allocation Basis

        Example

        Restocking

        Restocking materials and supplies is an acceptable practice only if the usage of materials and supplies is tracked or logged and included with the supporting documentation for the transaction. If the usage is not tracked or logged, it is infeasible to adequately support that restocking transactions are allocable to the sponsored project. If the usage is not included with the supporting documentation, there is insufficient support to determine that materials and supplies benefitted the sponsored project.

        Offset

        Costs were charged to Project A one month, and the next month costs were charged to Project B to offset what should have been split allocations each month between the two projects.

        Available Funding

        27% of costs were allocated to Project A to zero out the remaining available balance, and the remaining 73% of costs were allocated to Project B. An exception to this would be if the entire cost was allocable to the sponsored project, but a portion of the cost was allocated to non-sponsored project funding (ex., start-up funds).

        Unreasonable Determination without Undue Effort or Cost

        The lab has three ongoing sponsored projects and purchases a $3,000 apparatus to be used on each project, so Project A is charged $1,350 (45%), Project B is charged $450 (15%), and Project C is charged is charged $1,200 (40%). This is generally an unreasonable determination without additional documentation to support the specific percentages selected for the split allocation.

    3. PI/Department Responsibilities
      1. Determine the appropriate allocation methodology to use to allocate direct costs consistent with the benefits received to each sponsored program.
      2. Maintain documentation supporting allocations and review/update the methodologies as necessary.
      3. Review sponsored research projects on a regular basis (at least monthly) to ensure that all direct costs charged are correct and appropriate.
      4. Ensure that all personnel engaged in financial administration of federally-funded sponsored projects are familiar with the University direct charging procedures.
    4. Research Office Responsibilities
      1. Develop and implement direct charging procedures in accordance with the regulations outlined in Uniform Guidance 2 CFR 200, Subpart E – Cost Principles.
      2. Assist in the interpretation and implementation of the direct charging procedures.
      3. Periodically review justifications and/or supporting documentation provided for direct cost allocations to sponsored programs to ensure documented adherence to the direct charging procedures.

 

Procedure Details:

OWNER: UD Research Office

RESPONSIBLE OFFICE: UD Research Office

ORIGINATION DATE: February 7, 2020

Procedure Source Email https://research.udel.edu/forms-policies-procedures/?entry=51661



Policy: Contracts and Grant Management, Research Administration
Fringe Benefit Rate Agreement
Policy

Fringe Benefit Rate Agreement

UD FY21 Fringe Benefit Rate Agreement

INSTITUTION: UNIVERSITY OF DELAWARE, NEWARK, DE 19716-0099

The Fringe Benefits rates contained herein are for use on grants, contracts and/or other agreements issued or awarded to the University of Delaware by all Federal Agencies of the United States of America, in accordance with the cost principles mandated by 2 CFR Pa11 200. These rates shall be used for forward pricing and billing purposes for the University of Delaware Fiscal Year 2021. This rate agreement supersedes all previous rate agreements/determinations for Fiscal Year 2021.

SECTION I: RATES – TYPE: FIXED

Fringe Benefits Rates:

TypeFromToRateApplicableTo
Fixed7/1/206/30/2138.8%Faculty/ Prof. EmployeesAll
Fixed7/1/206/30/2160.5%Staff EmployeesAll
Fixed7/1/206/30/2112.0%Graduate StudentsAll
Fixed7/1/206/30/216.7%Other*All

*Excludes student wages exempt from FICA.

 

Policy Details:

OWNER: Research Office

RESPONSIBLE OFFICE: Research Office

ORIGINATION DATE: June 21, 2018

REVISION DATE(S): 11/22/2019, 7/2/2019, 7/1/2020, 7/9/2020

Policy Source Email https://research.udel.edu/forms-policies-procedures/?entry=51618



Form: Contracts and Grant Management, Research Administration, Templates
NIH Salary Cap Calculator
Form

NIH Salary Cap Calculator

This form is used to help manage the resources allocated from grants, gifts and sponsored agreements. Both the University and the government have specific protocols in place to prevent the misuse of funds and other resources. Please contact your assigned contract and grant specialist if you have specific questions, or if you have questions about other forms and steps in the award process. If you are unsure of who holds the contract and grant specialist position for your department, please refer to the Administrator Directory search on the Staff Directory Page.

In order to strengthen compliance with the National Institutes of Health (NIH) Salary Cap, the Research Office has developed a tool to clarify and simplify the salary cap calculation. This tool is intended for use by both department administrators and the Research Office Post Award team to monitor cap compliance during the life of the project and close out at the end of the project. Final determination of salary JVs to move direct salary to cost share in the case of cap overage will be made by the Research Office using the calculator in coordination with the department. Click here for instructions on how to use this calculator or visit Research Training for additional information on this resource

 

Form Details:

OWNER: Research Administration

RESPONSIBLE OFFICE: Research Office

ORIGINATION DATE: May 21, 2019

REVISION DATE(S): 2/7/20

Download Form Email https://research.udel.edu/forms-policies-procedures/?entry=51675

Policy: Contracts and Grant Management, Research Administration
NSF Two-Month Rule Policy
Policy

NSF Two-Month Rule Policy

As a general policy, NSF limits the salary compensation requested in the proposal budget for senior personnel to no more than two months of their regular salary in any one year. It is the organization’s responsibility to define and consistently apply the term “year”, and to specify this definition in the budget justification. This limit includes salary compensation received from all NSF-funded grants. This effort must be documented in accordance with 2 CFR § 200, Subpart E, including 2 CFR § 200.430(i). If anticipated, any compensation for such personnel in excess of two months must be disclosed in the proposal budget, justified in the budget justification, and must be specifically approved by NSF in the award notice budget.

Under normal budgeting authority, a grantee can internally approve an increase or decrease in person months devoted to the project after an award is made, even if doing so results in salary support for senior personnel exceeding the two-month salary policy. No prior approval from NSF is necessary unless the re-budgeting would case the objectives or scope of the project to change.

University Post-Award Guidance

By this policy, NSF intends to limit the amount of funds institutions request from NSF, and therefore the amount NSF will award. Departments should review the proposal budget, budget justification, and award notice to confirm if compensation in excess of two months was already approved within the NSF award. If not already approved and additional effort in excess of two months is required to successfully address the research aspects of the proposed project, submit a re-budget request for internal approval. NSF prior approval is necessary if the objectives or scope of the project change.

Although the NSF two-month rule identifies the salary limit as applicable to “any one year”, for award expenditures UD has defined the year as September – August. Departments should routinely reconcile budget versus expenses, and conduct an annual fiscal review of salary expenditures for the one year period (September – August). Lack of approval and appropriate justification can lead to removal of the salary in excess of two months.

Related Links

NSF Proposal & Award Policies & Procedures Guide (PAPPG)

 

Policy Details:

OWNER: National Science Foundation

RESPONSIBLE OFFICE: Research Office

ORIGINATION DATE: June 6, 2019

Policy Source Email https://research.udel.edu/forms-policies-procedures/?entry=51658



Procedure: Contracts and Grant Management, Research Administration
Record Retention Procedure
Procedure

Record Retention Procedure

  1. SCOPE OF PROCEDURE
    This procedure outlines record retention responsibilities of Principal Investigators (PIs), Department/College Administrators, Research Office Pre-Award and Post-Award Teams, and other responsible parties involved in the administration of sponsored programs.

    All University faculty and staff who are responsible for administering externally sponsored grants and contracts should be familiar with this procedure.

  2. DEFINITIONS
    1. Sponsor or Sponsoring Agency – An external entity responsible for providing project funding if UD’s proposal is accepted and an official award agreement is subsequently executed.
    2. Record – Documentation pertinent to the programmatic and financial management of an externally-sponsored award.
    3. Record Retention Period – The required amount of time for which records must be maintained for a particular externally-sponsored award.
  3. PROCEDURE STATEMENT
    The purpose of the Research Office Record Retention Procedure is to ensure record retention and destruction for sponsored programs is conducted in accordance with UD, federal, and sponsor requirements. This mitigates potential UD financial and compliance risk by:

    • Ensuring UD’s ability to provide adequate support documentation to internal parties and authorized external entities when appropriate, especially during audit activities.
    • Establishing a limited time period for record retention, thereby mitigating UD exposure to late audit requests or potential information breaches by unauthorized external entities.

    It is the procedure of the University of Delaware (UD) to retain and dispose of documentation associated with sponsored programs in accordance with applicable sponsor requirements, as well as federal regulations per Uniform Guidance including:

    • §200.333 Retention Requirements for Records
    • §200.334 Requests for Transfer of Records
    • §200.335 Methods for Collection, Transmission, and Storage of Information
    • §200.336 Access to Records
  4. STANDARDS AND PROCEDURES
    1. PIs, Department/College Administrators, and Research Office employees are responsible for retaining award records for sponsored programs. This includes financial records, supporting documents, statistical records, and other UD records pertinent to the award. Records must be maintained for active awards and archived for expired awards based upon standards outlined in this procedure.
    2. UD is obligated to provide authorized external parties (such as sponsors or auditors) with access to award records and documentation for the purpose of audits, examinations, excerpts, and transcripts. This includes timely and reasonable access to UD personnel for the purpose of interview and discussion related to such documents. Inability of UD to provide necessary records to sponsors or other authorized parties upon request may result in adverse financial or compliance impacts, such as potential disallowance of unsupported project costs
    3. It is the preference of UD (and federal sponsors) that award records be maintained in electronic rather than paper formats when practicable. Copies of original records, either in paper or electronic format, may be substituted for original records, so long as they remain unaltered and readable.
    4. D. PIs, Department/College Administrators, and Research Office employees are responsible for maintaining primary support documentation for sponsored programs in local Shared Drives as well as other electronic systems. The table below outlines common award records and storage methods maintained under this procedure:
    5. STORAGE METHODS FOR AWARD DOCUMENTATION

      Document Type

      Storage Method

      Proposal Documentation
      submitted to the sponsor such as budgets, budget justifications, scope of work, subaward documents, abstracts, etc.

      • PeopleSoft Attachments
      • Cayuse
      • Webforms (Proposal Approvals)
      • Local Shared Drives
      • Sponsor Web-Based Portals (ex: Proposal Submissions)

      Official Award Notices
      and contractual documents issued to UD from the sponsor.

      • PeopleSoft Attachments
      • Local Shared Drives
      • Sponsor Web-Based Portals (ex: Grants Management)

      Programmatic Support Documents
      pertinent to the award administration including detailed budgets, institutional approvals, and important correspondence.

      • PeopleSoft Attachments
      • Local Shared Drives
      • Webforms (ex: Proposal Approvals, Budget Adjustments)

      Financial Reports and Invoices
      submitted to the sponsor to report expenditures and/or request payment.

      • PeopleSoft Attachments
      • Local Shared Drives
      • Sponsor Web-Based Portals (ex: Federal Financial Reports, Payment Management Systems)

      Financial Backup
      supporting award expenditures and reporting such as account reconciliations, receipts, cost transfer forms, and expense approvals.

      • PeopleSoft Attachments
      • Local Shared Drives
      • Webforms (ex: Automated Closeout Reports, Journal Vouchers, Cost Transfers, Purchase Orders)
      • Concur/Works (ex: Expense Approvals)
      • Effort Reporting System

      Technical Reports and Deliverables
      submitted to the sponsor to report research program outcomes.

      • Local Shared Drives
      • Sponsor Web-Based Portals (ex: Technical Reports)
      • Webforms (ex: Automated Closeout Reports)

      Compliance Protocols
      and approvals related to sponsored research programs (e.g. human and animal subjects).

      • IRBNet (ex: IRB/IACUC Protocols)
      • Local Shared Drives
    6. Records should be disposed of upon expiration of the required record retention period for an award in order to limit excess audit risk and potential information breaches to UD. Unless a longer duration is required by the sponsor, or per other exceptions outlined in the table below, it is UD’s procedure to retain records for four years after an award’s end date. Destruction of such records should follow UD protocols to ensure they are no longer needed for reference.
    7. EXCEPTIONS TO THE STANDARD FOUR-YEAR RECORD RETENTION PERIOD

      Exception Scenario

      Retention Period

      Exception Description

      Sponsor or Award Specific Retention Period

      Per Sponsor Requirements

      Retention requirements may vary depending on award guidelines, terms, and conditions set by the sponsor. These may be stricter than the standard four-year retention period and will be evaluated on a case by case basis. PIs and their Department/College Administrators should contact the Research Office with any questions regarding the specific record retention requirements applicable to their award.

      Litigation, Claim, or Audit

      Until Resolution

      If any litigation, claim, or audit is started before the expiration of the four-year period, the records shall be retained until all litigation, claims or audit findings involving the records have been resolved and final action has been taken.

      Written Notice for Extension

      Per Written Notice

      UD will comply with any official written notice by a Federal sponsor, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the record retention period.

      Final Financial Report Submitted ≥1 Year After the Award End Date

      3 Years After Final Financial Report Submissions

      If under rare circumstances, the final financial report was submitted or revised ≥1 year past the award’s expiration date, the award will be retained for 3 years after the final financial report was submitted to the sponsor.

      Real Property and Equipment

      3 Years After Final Disposition

      Records for real property and equipment acquired with Federal funds must be retained for three years after final disposition.

      Records Transferred

      Not Applicable to UD

      When records are transferred to or maintained by a Federal sponsor or pass-through entity, the record retention requirement is not applicable to UD.

      Program Income Transactions

      3 Years After the Applicable Fiscal Year End Date

      In some cases, UD must report program income after the period of performance. When this requirement exists, the retention period for the records pertaining to the earning of the program income starts from the end of UD’s fiscal year in which the program income is earned..

      Facilities and Administrative Cost Rate Proposals

      3 Years After the Date of Proposal Submission, or 3 Years After the Applicable Fiscal Year End Date

      For facilities and administrative cost rate computations or proposals, cost allocation plans, and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback rates or composite fringe benefit rates):

      • If submitted for negotiation, a three-year retention period for supporting records starts from the date of such submission.
      • If not submitted for negotiation, a three-year retention period starts from the end of the fiscal year covered.

 

Procedure Details:

OWNER: UD Research Office

RESPONSIBLE OFFICE: UD Research Office

ORIGINATION DATE: February 7, 2020

Procedure Source Email https://research.udel.edu/forms-policies-procedures/?entry=51660



Policy: Contracts and Grant Management, Research Administration
Subaward Management Policy
Policy

Subaward Management Policy

  1. SCOPE OF POLICY
    This policy sets forth requirements for issuance and administration of outgoing subawards and applies to all departments, faculty, and staff involved in externally sponsored research at the University of Delaware (UD).
  2. DEFINITIONS
    1. Sponsor or Sponsoring Agency or Prime Sponsor – An external entity responsible for providing project funding to UD under a formal award agreement. Also known as Prime Sponsor.
    2. Sponsored Award or Prime Award – A formal award agreement issuing funding from an external sponsoring agency to UD to achieve specified project goals. Also known as Prime Sponsored Award.
    3. Pass Through Funds – Funds originally issued to UD which are subsequently transferred to a subrecipient to implement sponsored award activities.
    4. Subrecipient – An external entity that receives pass-through funds via a subaward from UD to implement a specified portion of sponsored award activities. Also known as subawardee, subgrantee, or subcontractee.
    5. Contractor – An external entity that receives funding from UD via a procurement contract to provide goods or services related to the sponsored award. Examples of external contractors include a Consultant, Vendor, or Service Provider relationship.
    6. Subaward – A formal award agreement issuing pass through funds from UD to a subrecipient to implement a specified portion of sponsored award activities. Also known as a subagreement, subgrant, or subcontract.
    7. Procurement Contract – A formal contract agreement issued from UD to a contractor to provide specified goods or services under the prime sponsored award.
    8. Single Audit – A compliance and financial audit required of any institution receiving over $750,000 in federal funds to assure effective management and use of funds. Also known as the “A-133” audit.
    9. Authorized Institutional Official – An individual officially designated with institutional authority to legally bind UD in grants administration matters.
    10. Federal Funding Accounting and Transparency Act (FFATA) – A 2006 act of Congress that requires information on federal awards to be made available to the public via www.USASpending.gov
  3. POLICY STATEMENT
    The objective of this policy is to provide guidance to Principal Investigators (PIs), Department/College Administrators, Research Office Administrators, and other responsible UD parties for issuing and administering outgoing subawards.

    Key administrative activities related to subaward management include:

    • Accurate determination of external collaborators as subrecipients or contractors.
    • Inclusion of subawards during UD proposal submissions.
    • Assessment of subrecipient risk level prior to subaward issuance or modification.
    • Incorporation of applicable monitoring requirements into subaward terms and conditions based on risk level.
    • Issuance or modification of subaward agreements in coordination with subrecipients.
    • Monitoring of programmatic and financial activities associated with the subaward.
    • Termination of a subaward via normal closeout activities or extenuating circumstances
  4. POLICY STANDARDS AND PROCEDURES
    1. General Considerations
      1. UD may issue an outgoing subaward to a subrecipient to conduct a specified portion of the work performed under a sponsored award. As the prime recipient of the sponsored award, UD is obligated to undertake certain stewardship activities to ensure the subrecipient:
        1. Possesses adequate technical expertise and potential ability to successfully perform their scope of work in alignment with the prime sponsored award objectives.
        2. Proposes an appropriate budget for their applicable scope of work.
        3. Manages funds and meets performance goals stipulated by the prime sponsored award.
        4. Complies with governing laws, regulations, and special terms and conditions associated with the prime award; this includes compliance with federal regulations set forth per Uniform Guidance including 2 CFR 200.330 as applicable for federal and federal flow-through awards.
      2. UD PIs are responsible for initiating the request for UD engagement with a subrecipient. This request typically occurs during proposal submission, but may also occur during the course of the award:
        1. Upon funding of a proposal, the prime sponsored award issued to UD typically includes specific authorization and an explicit budget for any proposed subawards.
        2. Occasionally, the need for a subaward develops after a sponsored award has already been issued to UD. These instances may require UD to obtain prior written approval from the sponsor to issue a subaward; please confirm prior approval requirements with the Research Office.
    2. Subrecipient v. Contractor Determination
      1. The appropriate classification of a subaward or other procurement action at the time a sponsored award is proposed and funded is essential for ensuring:
        1. Proper budgeting and accounting for related costs.
        2. Adherence to applicable compliance requirements for subrecipients versus contractors.
      2. UD utilizes a standard “Provider Category Determination Worksheet” (PCDW) to correctly classify UD’s substantive relationship with an external collaborator as that of a subrecipient or contractor.

         

        Subrecipient Characteristics:

        Contractor Characteristics:

        • Performs substantive programmatic work related to the sponsored award
        • Bears responsibility for programmatic decision making
        • Is accountable for measurable performance requirements
        • Must adhere to compliance requirements specified by the sponsored award
        • Provides goods or services which are ancillary to the sponsored award operations
        • Normally operates in a competitive environment
        • Provides similar goods or services to many different purchasers
        • Is not subject to compliance requirements of the sponsored award

        Use of Judgement: All characteristics listed above may not be present in all cases. UD will use its judgment in correctly classifying the relationship between UD and an external entity.

      3. Key considerations utilized for subrecipient versus contractor determination are outlined below:
      4. In determining whether an agreement between UD and an external entity casts the latter as a subrecipient or a contractor, the substance of the relationship is more important than the form of the agreement. As such, UD must use judgment in classifying each agreement as a subaward or a procurement contract, as certain characteristics outlined above may not be present in all cases.
    3. Subaward Issuance and Modifications
      1. The Research Office prepares, issues and administers subawards jointly with the UD PI and his/her unit administration to ensure subrecipient compliance with the prime sponsored award.
      2. Subawards may only be issued, modified and executed on behalf of the University by an authorized institutional official with delegated signature authority.
        1. A UD PI or other unauthorized individual may not approve a subrecipient to begin working without a fully-executed subaward from UD. Subrecipients that prematurely commence work do so at their own risk, and have no assurance of payment from UD.
        2. UD is a member of the Federal Demonstration Partnership (FDP) and requires utilization of standard FDP templates to expedite subaward execution when possible.
        3. Subaward modifications are executed by UD in accordance with any modifications to the prime sponsored award (e.g. incremental funding or renewal), or as a result of actions required due to subrecipient monitoring (e.g. changes to a subaward’s terms and conditions). Subaward modifications are normally issued annually to coincide with routine monitoring activities
      3. Components below must be completed prior to UD issuance or modification of a subaward:
        1. Establishment of the prime sponsored award in UD’s financial system.
        2. Establishment of the subaward purchase order requisition or amendment.
        3. Confirmation that subrecipients receiving federal or federal flow through funds have a DUNS# and an active SAM registration.
        4. Completion of subrecipient risk assessment or monitoring activities per subsequent sections of this policy. UD reserves the right not to enter into a subaward or terminate an existing relationship wherein the risk of engagement is deemed too high or excessive.
      4. Key items outlined in the subaward agreement issued by UD should include:
        1. Payment Terms
          1. Subawards are typically issued on a cost-reimbursement basis by UD.
          2. UD will issue a fixed price subaward with a predetermined payment schedule under limited circumstances. Fixed price awards typically:
            1. Require prior written approval (or waiver thereof) by the sponsor.
            2. Require a specific project scope in alignment with prime sponsored award objectives, wherein subrecipient accountability is based on performance and results.
            3. May not exceed $150,000 funds wherein:
              1. The fixed funding amount is based on adequate cost, historical, or unit pricing data used to reasonably estimate actual costs.
              2. Payments are based on meeting requirements of the sponsored award.
              3. Mandatory cost sharing or match is not required by the sponsored award.
              4. The subrecipient will realize no increment above actual costs.
            4. Must specify and utilize one of the following payment methods:
              1. Payments made for a set of specific milestones agreed upon prior to work performed and set forth in the prime sponsored award.
              2. Payments made on a per-unit basis at defined prices agreed upon prior to work performed and set forth in the prime sponsored award.
              3. Lump sum payment made at time of award completion.
        2. Authorized Funding Amount and Period of Performance
          1. Subawards will be issued and modified in alignment with their allotted budget amount and timeline authorized per UD’s prime sponsored award.
          2. Subawards are normally issued annually to coincide with routine monitoring activities. Only in unique situations will a subaward be issued in increments greater than one year.
        3. Facilities and Administrative Costs (F&A)
          1. UD personnel may not require/suggest subrecipients forego their entitled F&A.
          2. UD will issue a subaward using the subrecipient’s federally negotiated F&A rate except under circumstances specified below:
            1. UD and subrecipients are required to limit total F&A to a cap specified per written sponsor policy or the funding opportunity.
            2. If the subrecipient does not have a federally negotiated F&A rate, a de miniumus 10% F&A rate will be used on the subaward’s Modified Total Direct Costs (MTDC) per Uniform Guidance 2 CFR 200.414. Subrecipients which have had a federally negotiated F&A rate in the past are not eligible for the de minimus 10% F&A rate.
    4. Subrecipient Risk Assessment and Monitoring
      1. It is UD’s policy to complete a risk assessment prior to issuing a subaward/amendment, no less than annually. This ensures that the most appropriate subrecipient monitoring plan is:
        1. Developed based on a standardized process,
        2. Communicated to the subrecipient, and
        3. Documented in the terms of the subaward
      2. UD’s risk assessment categorizes a subrecipient as “Low”, “Moderate” or “High” risk based on a predetermined set of risk factors. Typical implications for subrecipient monitoring based on their assigned risk level are outlined below:

         

        Risk Level

        Subrecipient Monitoring Guidelines

        Low Risk

        Check all subrecipient invoices to confirm they:

        • Adhere to the required format as specified in the subaward agreement which requires inclusion of the following:
          • UD Purchase Order Number
          • UD Award Number
          • Invoice line items per the approved subaward budget
          • Current and Cumulative Totals by budget category (including Cost Share)
          • A signed certification statement as to the accuracy and appropriateness of the charges from an authorized Subrecipient Institutional Official
        • Are within the allowable subaward project period start and end dates
        • Contain F&A charges calculated in accordance with the subrecipient’s federally negotiated F&A rate agreement
        • Contain billed amounts which appear reasonable based on technical progress towards project goals
        • Do not contain any unallowable charges such as alcohol, meals, postage, office supplies or other unallowable items except where specifically authorized as per the subaward agreement
        • For Final Invoices, invoices are clearly marked “FINAL” and accompanied by the Subaward Closeout Form.

        Note: A subrecipient invoice will not be approved for payment until all errors, discrepancies, or questionable items have been adequately and fully resolved.

        Moderate Risk

        Incorporate additional requirements dependent on UD management decision:

        • Required copies of supporting/backup documentation for subaward invoice charges such as:
          • Payroll records to support invoice personnel charges
          • Copies of receipts for specific charges (travel, supplies, equipment, etc.)
          • Copies of consultant hourly rates and time charged
          • Transactional detail from the subrecipient’s accounting system of record
        • More frequent submission of subrecipient invoices and technical reports

        Requirement to align subrecipient invoice payments to technical progress

        High Risk

        Incorporate additional requirements dependent on UD management decision:

        • Mandated regularly scheduled conference calls with the UD PI and subrecipient institutional representative
        • Financial Desk Audits

        Site visits, both technical and financial

      3. It is UD’s responsibility to ensure that all agreed-upon monitoring activities occur and that the results of the risk assessment are updated accordingly.
        1. UD may adjust a subrecipient’s assigned risk level and applicable monitoring activities throughout the course of a sponsored award.
          1. The PI is responsible for monitoring the technical progress of the subrecipient to ensure their performance is aligned with objectives outlined in the subaward and the prime sponsored award, including:
            1. Advancing toward the completion of programmatic goals.
            2. Submitting accurate and timely invoices and technical reports as required.
        2. One or more of the following actions may be taken by UD for subrecipients deemed noncompliant as a result of subaward monitoring activities:
          1. Temporarily withholding cash payments pending correction of the deficiency,
          2. Denying both use of funds and any applicable matching credit for all or part of the cost of the activity or action,
          3. Wholly or partly suspending or terminating the subaward, and/or
          4. Taking other remedies that may be legally available.
          5. Note: In most cases, noncompliance must be documented to support above actions.
    5. Subaward Closeout and Termination
      1. Normal closeout and termination of a subaward occurs upon expiration of the subaward period of performance. Action should be taken to complete key activities in a timely manner, including:
        1. Confirmation by the UD PI that all subaward deliverables have been met.
        2. UD receipt of a final subaward invoice and associated closeout documents:
          1. The final subaward invoice must be clearly marked “FINAL” with certification statements signed by the Subrecipient Institutional Official
          2. UD requires the subrecipient’s final invoice be accompanied by a completed “Subaward Closeout Form” signed by the Subrecipient Institutional Official and the Subrecipient PI prior to releasing payment. This form contains:
            1. Confirmation that the subrecipient sent a final invoice to UD
            2. Confirmation of the final subaward expenditures.
            3. Amount of required cost share.
            4. Completion of all final technical/patent/equipment reports and deliverables.
          3. UD typically incorporates a 60-day grace period from the subaward end date for the receipt of the subrecipient’s final invoice.
          4. If UD does not obtain the subrecipient’s final invoice in a timely manner, UD reserves the right to treat the last invoice received from the subrecipient as the final invoice.
        3. Closeout of the subaward purchase order via a Purchase Order Amendment Webform after the final subaward invoice is paid.
      2. Early closeout and termination of a subaward occurs when the subaward is terminated prior to the original subaward end date specified in the subaward agreement.
        1. An agreement may need to be terminated early at the request of the sponsor, UD, or by mutual agreement between UD and the subrecipient.
          1. The UD PI may consider termination due to factors related to suboptimal subrecipient performance towards project milestones, services, or objectives specified in the subaward agreement. Any UD PI contemplating early termination of a subaward should immediately contact the Subaward Team within Research Office for appropriate action.
        2. Sponsor regulations and subaward specific terms and conditions detail the steps needed to process an early termination of a fully-executed subaward agreement.
          1. UD typically incorporates a clause into the subaward agreement outlining UD’s right to terminate a subaward within 30-days of official written notice to the subrecipient.
            1. A “Stop Work Order” is a formal notification to the subrecipient to discontinue all work on a subaward. UD will issue a “Stop Work Order” to a subrecipient in the rare instance when all other remediation means have been unsuccessful.
          2. The Research Office will work with the PI and their unit administration to ensure all required termination actions and documentation is completed.
    6. Roles and Responsibilities
      1. Successful administration of subawards relies heavily on the involvement and coordination of multiple parties across campus including the UD PI, unit administration, the Research Office, and others. The table below provides an overview of applicable roles and responsibilities for subawards:

         

 

Policy Details:

OWNER: UD Research Office

RESPONSIBLE OFFICE: UD Research Office

ORIGINATION DATE: February 7, 2020

Policy Source Email https://research.udel.edu/forms-policies-procedures/?entry=51659



Policy: Research Administration
Uniform Guidance Procurement Standards Update
Policy

Uniform Guidance Procurement Standards Update

MEMO

July 9, 2018

Re: Uniform Guidance Procurement Standards Update

Dear Colleagues,
We would like to update you of Policy changes regarding procurement of goods and services in accordance with the federal government’s Office of Management and Budget (OMB) Uniform Guidance. OMB has recently issued a memorandum that raises the threshold for micro-purchase under Federal financial assistance awards to $10,000, and raises the threshold for simplified acquisitions (large purchases) to $250,000. The University has revised the Procurement Policy 5-01, effective July 1, 2018, accordingly and as follows:

  1. The following quotation/bid thresholds apply:
    1. Federal Contracts and Grants including Mandatory/Voluntary Committed Cost Share and University Service Centers:
      1. Less than $10,000 – Departments should perform due diligence on pricing options to ensure that products or services are obtained at reasonable prices.
      2. $10,000 to $250,000 – Quotes must be obtained from an adequate number of qualified sources (minimum of three sources if available). If there is only one qualified source, a UD Sole Source Justification form must be completed and submitted to Procurement for review and approval.
        http://www1.udel.edu/procurement/forms/Sole-Source-Form-UD.docx
      3. $250,000 and greater – Sealed bids are required with formal advertising by Procurement Services unless there is only one qualified source. A UD Sole Source Justification form must be completed and submitted to Procurement for review and approval.
        http://www1.udel.edu/procurement/forms/Sole-Source-Form-UD.docx
    2. All Other purchases:
      1. Up to $50,000, solicitation of quotations/bids will be at the discretion of Procurement Services. Buyers in Procurement Services are accountable for exercising professional due diligence by soliciting written or telephone quotations (documented) when appropriate.
      2. Purchases over $50,000 require price quotations or sealed bids to be obtained from at least three qualified vendors (if available), solicited by Procurement Services.
      3. In the event that only a single source can be located for a particular purchase exceeding $50,000, Procurement Services will make that determination and the buyer will so document in the purchasing system.

Thank you for your cooperation and effort in this regard. Please contact Procurement Services with any questions.

 

Policy Details:

OWNER: Research Office

RESPONSIBLE OFFICE: VP of Finance / Research Office

ORIGINATION DATE: July 9, 2018

Policy Source Email https://research.udel.edu/forms-policies-procedures/?entry=51640



ASSISTANCE

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Phone: (302) 831-2792

UD Research Office
210 Hullihen Hall
Newark, DE 19716
Phone: (302) 831-2136
Fax: (302) 831-2828
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Subaward Management
Policy and Procedures

Responsible Party
P = Primary, S = Secondary, O = Oversight, I = Input

Unit Administration

Research Office

Action

Principal Investigator

Department/ College Administrator

Contract & Grants Specialist

Subaward Team

Post-Award Team

Proposed Subawards

Identifies the need for an external entity’s participation for a sponsored award

P

S

O

I

 

Establishes and maintains primary communication with the subrecipient

P

S

 

 

 

Collects all required subaward documentation from the subrecipient (SOW, budget, budget justification, compliance info, etc.)

P

S

O

 

 

Completes the Provider Category Determination Worksheet to categorize the external entity as a subrecipient or contractor

P

 

O

I

 

Confirms alignment of the subrecipient’s scope of work with prime award objectives

P

S

O

 

 

Verifies appropriateness and accuracy of the budget proposed by the subrecipient

P

S

O

 

 

Verifies Conflict of Interest status between the subrecipient and UD key personnel

P

S

O

 

 

Reviews and submits subawards for proposals and prior approvals to the sponsor

S

S

P

 

 

Subaward Issuance and Modifications

Ensures Research Office receipt of all required information for subaward issuance/modification

S

P

O

I

 

Prepares, negotiates, and executes new subawards and modifications

I

I

I

P

 

Makes a final determination for UD’s substantive relationship with the external entity as that of a subrecipient or contractor

 

 

 

P

 

Reviews appropriateness of the subaward budget including the applicable F&A rate

I

S

P

 

 

Determines the appropriate type of subaward agreement in coordination with Procurement

I

I

S

P

 

Initiates the Subaward Purchase Order (PO) requisition/amendment via webforms

 

P

I

O

 

Reviews and approves the Subaward Purchase Order (PO) requisition/amendment via webforms

 

P

S

O

 

Drafts terms and conditions of the subaward per assessed subrecipient risk level

I

 

S

P

 

Reviews and accepts subaward terms and conditions

P

 

S

 

 

Negotiates terms and conditions of the subaward agreement with the subrecipient

I

 

I

P

 

Ensures issuance and receipt of fully-executed subawards and modifications

 

 

 

P

 

Distributes fully-executed documents to PIs and their unit administrators

 

 

 

P