Table Of Contents

Medical University of South Carolina

Proposal and Rebudgeting Policies and Procedures
Revised 6/14/99


Table of Contents

Procedure Number Description
1.0 Overview
2.0 Policy
2.1 Administration
2.2 Policies and Procedures
2.3 Certifications
3.0 Procedures on Proposal Data Sheet
3.1 Cost Sharing
3.2 Space Assignments
3.3 Unrelated Business Income Tax (UBIT)
4.0 Grant Proposals: Budgets
4.1 Time and Effort for Personnel
4.2 Budget Proposals
4.3 Rebudgeting
5.0 Office of Research and Sponsored Programs Policies and Procedures
Manual: Special Topics
5.1 Consultantships
5.2 Allowability of Administrative Personnel
5.3 Office of Research and Sponsored Programs Policies and Procedures
Manual: Revisions and Updates
5.4 Bonuses
Proposal and Rebudgeting Working Group

 

                                                


1.0 Overview

The Office of Research and Sponsored Programs (ORSP) developed and maintains a detailed policies and procedures manual governing the initial proposal preparation stage through rebudgeting. Those procedures were reviewed by the committee to ascertain if they were in compliance with the Cost Accounting Standards (CAS) and OMB Circular A-21.

The following revisions, additions, or deletions were adopted by the committee, and upon MUSC’s Board of Trustees’ approval, will be updated in ORSP’s Policies and Procedures Manual. ORSP’s manual can be accessed through MUSC’s Home Page at www.musc.edu..

2.0 Policy

2.1 Administration

The administration reaffirms its approval of the ORSP Policies and Procedures Manual.

2.2 Policies and Procedures

Section will be expanded to read:

ORSP will review continuing education grants, departmental/VAMC agreements and other sponsor agreements.

2.3 Certifications

Section will be revised to read:

Department Chairs and departmental business officers certify to the Vice President for Finance and Administration through their signatures on expense documents that expenditures charged to sponsored agreements are allocable, allowable, reasonable and consistent with MUSC administrative and sponsor guidelines.

3.0 Procedures on Proposal Data Sheet

3.1 Cost Sharing

This section of the manual will be revised to read:

ORSP discourages voluntary cost sharing. ORSP tries to minimize voluntary cost sharing and will define the amount and source of cost sharing. Cost sharing accomplished through cost sharing of instruments will receive greater attention. Cost sharing accounts will be established under the Office of Grants and Contracts Accounting.

3.2 Space Assignments

The Proposal Data Sheet will be revised to include the question:

Will this grant require additional off-campus space? Yes No

If additional off-campus space is required, has it been approved? Yes No
Approved by: _________________________________

3.3 Unrelated Business Income Tax (UBIT)

ORSP will indicate in the "Remarks" section of the Grant and Contract Acceptance Form when a clinical trial study is subject to UBIT.

Section 3-1, "Developing a Proposal" of ORSP’s Policies and Procedures Manual will be modified to address UBIT issues.

4.0 Grant Proposals: Budgets

4.1 Time and Effort for Personnel

Section will be revised to read:

Time and effort will be required for all proposals.

4.2 Budget Proposals

Section will be revised to read:

All proposals will have a formal budget. Corporate clinical trials will have an internal itemized budget.

4.3 Rebudgeting

Section will be revised to read:

ORSP will extend and expand time and effort reviews into no-cost extension and rebudgeting requests.

5.0 Office of Research and Sponsored Programs Policies and Procedures Manual: Special Topics

5.1 Consultantships

Will add and expand Section 3-13 of ORSP Policies and Procedures Manual to include Internal Revenue Service (IRS) criteria for Consultantship status.

5.2 Allowability of Administrative Personnel in Research Grant Budgets

This area is well-defined in Section 3-10 in the ORSP Policies and Procedures Manual. Departmental compliance with ORSP Policies and Procedures Manual will be reaffirmed under the Chair and Business Officer Letter of Certification to the Vice President for Finance and Administration.

5.3 ORSP Policies and Procedures Manual: Revisions and Updates

Revisions and updates due to Cost Accounting Standards (CAS) as approved by the CAS Steering Committee and MUSC Board of Trustees will be adopted.

5.4 Bonuses

Will add a section to read:

All bonuses will be paid to MUSC and not to individuals at home residence.


Proposal and Rebudgeting Working Group

Dillard Marshall - Team Coordinator
Wes Corson
Peter Cotton
Gerry Garza
Beth Hansell
Dan Knapp
Jack Mills
Peggy Schachte
Maurice Snook
Marie Townsend
David Welch


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