Cut-off date for processing cost transfers after fiscal year-end

2012 Fiscal Year-End Purchase and Payable Deadlines

The F&A rate agreement for FY12 and FY13 was finalized June 30, 2011 with the Office of Naval Research, our cognizant agency. Existing sponsored research agreements will not change, but the new rates will be used on awards received beginning July 1, 2011.

Rates are as follows:
On-campus research - 47.25%
Off-campus research adjacent - 27.5%
Off-campus research remote - 26%

On-campus instruction - 58.01%
Off-campus instruction adjacent - 43.12%
Off-campus instruction remote - 26%

On-campus other sponsored activities - 31.7%
Off-campus other sponsored activities adjacent - 27.05%
Off-campus other sponsored activities remote - 26%

Effective July 1, 2011, the university will use a 9% IPA rate for Intergovernmental Personnel Act awards.

Rates for DOD research contracts are higher than the regular research rates because there is no cap on the administrative portion of the rate.  DOD contract rates are 54% on campus; 33.5% adjacent; and 35% remote.

Definitions of terms are as follows:

Sponsored Research includes all research and development activities that are sponsored by Federal and non Federal agencies and organizations.  This term involves systematic study directed toward fuller knowledge or understanding of the subject  and includes activities involving the training of individuals in research techniques (research training) where such activities utilize the same facilities as other research and development activities and where such activities are not included in the instruction function.  Sponsored Research generally includes hypothesis testing and has a defined scope of work, a work plan, time frame and reporting requirements to the sponsor.

Sponsored Instruction is defined as teaching and training activities funded by grants, contracts, or cooperative agreements from Federal or non Federal sponsors.  Sponsored Instruction includes agreements that support teaching/training activities, whether offered through regular academic departments or separate divisions.  

Other Sponsored Activities include programs and projects financed by Federal and non Federal agencies and organizations which involve performance of work other than instruction and organized research.  Other Sponsored Activities are established primarily to provide non instructional services beneficial to individuals and groups external to the institution.  Some examples include:  Travel, Conferences, Social Service, Community Service, Health Service and Program Operation.

If you have any questions, please contact Mike Laskofski at mlaskofs@gmu.edu or Beth Brock at ebrock1@gmu.edu.

Effective for payrolls paid on or after July 1, 2011 George Mason University will use fringe benefit rates rather than actual fringe benefit costs to charge organizations and funds, including sponsored funds. This change is consistent with Mason’s growth in research funding and with practices at other large universities. Deans and Directors as well as Associate Deans for Research participated in the decision process earlier in the semester.

Different rates have been established for faculty, staff, FICA only and students. A central clearing account will be used to accumulate actual costs which are compared annually to average rates; the difference is factored into the subsequent fringe benefit calculation. This approach is more consistent, equitable and predictable. Although the rate will change annually, it will be based on average costs not individual coverage changes, so most faculty will appreciate the predictability that comes with a negotiated rate.

FY12 Fringe Rates

Full-Time Instructional Faculty -- 26.45%
Administrative Faculty -- 26.45%
Classified -- 28.92%
Part-time Adjunct and Wages-- 7.27%

Welcome to Research@Mason, the online newsletter of the Office of Sponsored Programs. Check back frequently for updates on federal, state and university policy changes, organizational information and other topics of interest.

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Research@Mason - April 2011 Newsletter

In order to support the increasing number of proposals being submitted, the George Mason University Research Council has adopted a policy that requires Proposals be submitted to OSP four business days in advance of the sponsor’s deadline.

The Office of Sponsored Programs (OSP) may find the need for some changes in its final review before submitting and thus the Principal Investigator (PI) may be contacted during the four days following submission for any final clarifications and related changes initiated by OSP. PIs are urged to contact OSP as far in advance of the proposal deadline as possible to engage OSP staff early on which will enable maximum assistance to during the proposal preparation process. Finally, OSP should be informed months in advance when large and complex proposals (multi-year, multi-million dollar and/or multiple sub contractors) are planned. This will ensure that OSP, the Office of Research and the Academic Unit provides maximum assistance to help the investigators prepare the proposal and thus meet the four day deadline.

The Proposal is defined as: a complete proposal package including a draft technical narrative. The package must include all required proposal components as specified by the sponsor, along with all completed sponsor forms.

A complete proposal must have the following elements.

• Proposal summary or abstract
• Technical narrative*
• Final budget**
• Final budget justification
• Biographical sketches
• Subcontract documents for each proposed subcontractor***
• Complete COI disclosure for each federal project
• Additional documents as required by the sponsor

Cost share approvals must accompany the items above.

*Technical narrative submitted with the Proposal at the 4 day deadline should be a complete draft. The PI will be able to make final edits during the review period; however, changes should not impact the budget or institutional commitments. The final technical narrative is due no later than 2 days prior to the sponsor deadline.

**Final Budget is defined as a budget with costs compliant with University policies and OMB Circular A-21. Calculations should include appropriate salary escalation factors, current fringe rates, graduate student health insurance, current tuition rates, correct indirect rate applied with relevant direct costs excluded.

***Subcontract documents include a letter from an authorized official, budget, budget justification, and statement of work, biographical sketches, and any other specific forms/documents required by the prime sponsor.

*Limited Submission Review* - A "limited submission" request for proposals (RFP) is a type of RFP in which the sponsor restricts the number of applications or proposals an institution is allowed to submit. The responsibility of selection for submission is placed on the institution. At George Mason, the Office of Research Development (ORD) manages the limited submission process. Detailed information can be found at: http://research.gmu.edu/ResearchDev/limitedsubmissionreview.html

As part of the Federal Demonstration Partnership (FDP), George Mason is one of four pilot schools testing Payroll Certification as an alternative to the traditional method of Effort Reporting on sponsored projects.

Charges or cost sharing for personal services on all federal projects for research, training, and service must produce an equitable distribution of charges for an employee’s activities and be documented in a method acceptable under OMB Circular A-21, Cost Principles for Educational Institutions. The payroll distribution system reflects salary and wage costs of sponsored project accounts and cost sharing expressed as a percentage of total activities not to exceed 100%. The apportionment of employees' salaries and wages which are chargeable to sponsored agreements or identified as committed cost sharing is initiated by the principal investigator or designee using the appropriate University personnel services authorization format. All charges and cost sharing for personal services are based on actual salary charges posted in the accounting system and are supported by documentation such as employment contracts, supplemental appointment letters, and other written guidance.

The PI is responsible for reviewing charges and committed cost sharing for personal services annually (except for hourly employees) and certifying that all individuals worked on the project, salary or wage charges were reasonable in relation to work performed, and special costing requirements were met. Certifications will be distributed annually based on the project budget anniversary or project end date. PIs must return certifications to the Office of Sponsored Programs within 45 days of distribution.

Please see University Policy 4015 for more information: http://universitypolicy.gmu.edu/4015res.html