Office of Sponsored Programs

The Principal Investigator (PI) or designee should access the link for Request for Proposal Assignment on the OSP website at:

https://randed.gmu.edu/osp/proposal/index.cfm

After submitting the online request an OSP Grants Administrator will be assigned within two business days. The Grants Administrator will work with the PI during the proposal preparation and submission process.

All outgoing proposals or quotes must be submitted through OSP for review and approval. OSP is responsible for ensuring contractual arrangements are in compliance with federal, state and university guidelines. Review and involvement at the proposal stage helps to avoid complications at the award stage that may delay award set-up such as using the correct rates (fringe benefits, F&A) and avoiding provisions that cannot be accepted under Commonwealth of Virginia State Law.

Yes. However, if a proposal is awarded that would exceed the amount of effort a faculty member has available; the PI would need to make adjustments to his/her effort commitments to ensure there are not over-commitments and the commitments made to external sponsors are met. Sponsor approval of effort reductions may be required.

No. A Mason faculty member cannot serve as a consultant on a sponsored project awarded to Mason, but may serve as a faculty associate or co-principal investigator on the sponsored project of another Mason faculty member. Funding change forms should be submitted to accurately reflect effort expended.

Yes, an Emeritus faculty member may serve as the PI of a sponsored project; however there will need to be a "PI-of-record" (i.e., department chair or dean) designated on all internal administrative documents.

Cost sharing is the portion of project expenses related to a sponsored agreement that is contributed by parties other than the sponsor and not directly charged to the sponsored project account(s). This may include equipment grants, construction projects, or Interagency Personnel Agreements.

Cost sharing may be required by the sponsor as a condition of receiving an award ("mandatory cost sharing") or offered by the Principal Investigator by including it in the sponsored proposal document ("voluntary committed cost sharing").

Cost sharing must be proposed, approved, administered, and accounted for in a consistent and prudent manner. This includes understanding workload implications of the cost-sharing commitment; determining when cost sharing is appropriate; and accurately recording and reporting cost-sharing expenses.

See below for Mason's Cost Share Policy and Procedures:

http://research.gmu.edu/OSP/docs/worddocuments/CostSharingForSponsoredProjects.doc

Cost sharing is appropriate when it is required by the sponsor as a condition for submitting an application and receiving an award.

Direct Costs are costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity or that can be directly assigned to such activities relatively easily with a high degree of accuracy.

Find fringe rates at the Office of Budget and Planning (http://budget.gmu.edu/tab12.htm)

Refer to Budget Data for current year rates.

GRA compensation/support rate guidelines are determined by the Office of the Provost.

Link to Provost Office:

http://www.gmu.edu/departments/provost/geninfo.html

On federally sponsored projects, the salaries of administrative and clerical staff should normally be treated as F&A costs according to OMB Circular A-21. Direct charging of these costs may be appropriate where a major project explicitly budgets for administrative or clerical services and individuals can be specifically identified with the project or activity with a high degree of accuracy. (OMB Circular A-21, section F.6.b.(2)) See also Major Projects

Exceptional cases that meet the criteria for direct charging should be identified during the proposal process and CAS Form A must be included in the proposal file:

Administrative salaries can be charged to a non-federal sponsored project if approved by the sponsor; A-21 does not apply to non-federal sponsored projects.

A "Major project" is defined by A-21 as a project that requires an extensive amount of administrative or clerical support, which is significantly greater than the routine level of such services provided by academic units. (OMB Circular A-21, section F.6.b.(2)) Examples of Major Projects

Subject payments are payments made to research subjects for purposes of recruitment or encouragement for participation in the project study. Subject payments are direct costs and assessed full F&A.

Participant support costs are direct costs for items such as stipends, per diem, travel costs and or fees paid to or on behalf of participants or trainees in connection with meetings, conferences, symposia or training projects. Contingent upon sponsor guidelines and limitations, participant support costs may be excluded from F&A and should be charged to account code 73865 (Participant Travel), 73867 (Participant Travel Foreign Airfare), 74784 (Participant Supplies), 73641 (Participant Services) or 78583 (Participant Allowance/Stipend).

A subcontractor will need to provide a statement of work, letter of commitment, budget, budget justification and complete a Federal Demonstration Project subrecipient data form. There may also be cases in which the subcontractor will also need to provide biosketches and current and pending support documentation.

Facilities & administrative costs (F&A) or indirect costs are costs that are incurred for common or joint objectives and, therefore cannot be identified readily and specifically with a sponsored project, an instructional activity or any other institutional activity. (OMB Circular A-21, section B.4). F&A costs recovered on a sponsored project are a means for reimbursing the University for administrative services and facilities that support sponsored research. These rates are negotiated on a three year cycle with our cognizant agency, the Office of Naval Research.

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 (IPA) 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.

Definition 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

Also effective July 1, 2010, the University's capitalization threshold for assets was increased from $2,000 to $5,000. This change is consistent with the threshold limit allowable in the Commonwealth and with the limit at many major research universities. Departments must continue to exercise responsibility for stewardship of all university owned property.

In accordance with Mason's negotiated F&A cost structure, the following costs are excluded from the F&A calculation: Tuition, Graduate Health Insurance, Fellowships, the portion of any subcontract or subgrant in excess of $25,000, equipment over $5,000, space rental and capital expenditures.

The off-campus rate is used if more than 50% of the project effort is carried out off-campus. During the proposal preparation process the determination will be made through communications between the PI and OSP.

F&A costs are real costs and the reimbursement received by the University is used to pay for actual expenses such as buildings, utilities and other research support expenses. Unless the sponsor has a written policy that limits the amount or percentage of F&A costs that can recovered; the University will propose its applicable federally-negotiated rate.

If there is a need to request a waiver or reduction in F&A the PI should follow the process outlined at the below url during the proposal preparation process:

http://research.gmu.edu/OSP/PolicyAndProcedure/fandawaiverprocess.html

In cases where we are confident funding will be received and the PI requires a fund number to process personnel paperwork and initiate spending an at-risk fund is an option. In these cases, if the PI or School/College/Institute official can provide a non-sponsored funding source as a guarantee, OSP will establish a sponsored fund with an At-Risk status.

Some projects allow for pre-award expenses. If the award terms do not specify pre-award expenses are allowable a request will need to be made to the sponsor.

The routing form is a document which summarizes the main project information. It contains certifications and representations to be completed by the PI, as well as a signature page on which the PI and appropriate departmental authorities sign, indicating approval of the project objectives, budget, faculty time commitments, distribution of recovered F&A costs and authorization of any committed cost-share.

If you or others in your unit are considering inviting an individual or group of individuals from another country to visit Mason in any capacity, in which payment to them or on their behalf is expected, consult with Tina Lapel, Director, International Tax, clapel@gmu.edu or 993-2969 during the planning stage before any commitment is made or offer is extended.

In situations where non U.S. citizens receive any money or benefit in kind, Mason is required to be in compliance with complex tax regulations or risk incurring significant penalties. In some cases (depending on visa type), Mason is not permitted to reimburse or pay expenses for the visitor. The International Tax department endeavors to work with departments and operating units to make the experience as smooth as possible and to ensure that Mason’s international visitors receive the payments they expect.

The address for the Office of Sponsored Programs should be supplied as the applicant address. The address is:

Office of Sponsored Programs
4400 University Drive
MS 4C6
Fairfax, VA 22030

No. The University has delegated signature authority only to certain individuals. The Director of the Office of Sponsored Programs has been duly authorized to sign and legally bind the University for agreements up to $1,000,000. Agreements in excess of $1,000,000 must be signed by the Senior Vice President.

Any agreement signed by a PI may be deemed void by the University and the PI may be personally liable for its contents.

Each local unit is responsible for obtaining Banner access for new employees. Details regarding this process can be found at the Financial Administrative Systems Team (FAST) webpage at:

http://fiscal.gmu.edu/Departments/FAST/

As new awards are set-up, OSP requests Banner Access for the PI, Co-PI and Administrator for the newly established sponsored fund to ensure the PI, Co-PI and administrative staff have the ability to access the appropriate sponsored funds.

The PI reports are financial status reports developed based on input from Principal Investigators. The reports include a summarized snapshot of the financial position for each sponsored project with drill-down capability to detailed financial information including personnel details. The reports use Discoverer and replace Self Service.

Quick Reference for PI Reports:
http://discoverer.gmu.edu/pireports/PIReportsQG7-15-10.pdf

Screen Shot References for PI Reports:
http://discoverer.gmu.edu/pireports/PIReportInstructionsJan25.pdf

Quick Reference for PI Reports by Month Range:
http://discoverer.gmu.edu/pireports/PIReportsMoRangeQG7-15-10.pdf

Screen Shot References for PI Reports by Month Range:
http://discoverer.gmu.edu/pireports/PIReportbyMonthRangeInstructionsjan25.pdf

PI Reports: Offered monthly. This hands-on workshop is intended for George Mason University sponsored project Principal Investigators (PI), faculty, and grant administrators. The session provides an overview of the Discoverer PI Reports used to view financial information for sponsored projects. The session will include:

• An overview of the PI Reports and PI Reports by Month Range which display Banner financial data for sponsored projects
• A hands-on demonstration of viewing the reports and drilling for details for all charges including personnel charges

Each participant will receive PI Report Quick Guides. Time is available for questions and answers and for each participant to view the report(s) related to his/her project(s).

Upcoming workshops and registration: Register Here!

The pooled position lookup screen is located in Patriotweb Self Service under the Employee Services tab.

If the salary is included in the project budget, allowable according to the terms of the award and reflects the actual effort performed by the individual, the salary can be reallocated to the sponsored fund. However, if the transfer is to a federally sponsored fund, the transfer must comply with the cost transfer policy and be made within 120 days from the pay period start date. Over 120 day cost transfers are only approved in extenuating circumstances. See the cost transfer policy at:

http://universitypolicy.gmu.edu/4005res.html

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

Sponsored projects often have budget restrictions. The project budget and award terms and conditions will determine cost allowability. If there are questions whether an expense is allowable under a specific sponsored project contact your OSP Team Leader.

You will need to submit the proper paperwork to OSP for approval if it meets the criteria listed below. OSP will check the sponsored fund for available funds and cost allowability. If it is not a transaction OSP needs to approve it should be sent to Accounts Payable or Purchasing to process (http://fiscal.gmu.edu/index.html).

OSP provides a review for the following transactions to sponsored funds prior to going to HR, AP or Purchasing:

• All Personnel Paperwork
• Petty Cash – Initial Paperwork to set up the account

The Fly America Act requires that airfare charged to federally sponsored projects use a US air carrier for international travel unless extenuating circumstances apply. Contact your Post Award Team Leader prior to booking your flight to discuss exceptions and to provide supporting documentation if needed.

The Fly America Act is available at:
http://fiscal.gmu.edu/Departments/Travel%20Office/Travel%20Docs/federal_travel.pdf

An activity Code is used to track Cost Share on a sponsored project. When OSP receives a project that has cost share budgeted, it is given a unique activity code that is used to make sure that all the cost share expenses are captured correctly in our system.

An activity code is always attached to an org. number (where the actual expenses will be charged to) (the org. number is verified and is signed off on during the routing stage of the pre award setup). Once the activity code has been set up it is attached to the org. number when the budget is loaded in Banner.

A memo is sent to the department responsible for this project with details on the use of the activity code.

A funding change form is used to record University-paid salary expense committed as cost sharing. The activity code, org. number and percentage of effort is recorded along with their other funding sources (there always needs to be 100% effort).

A journal voucher is used to record non-personnel expenses committed as cost share. The activity code is added to the original charge.

OSP will then monitor the activity code and make sure that it is being used and that the appropriate individuals are being paid from it correctly.

In some cases at the end of the project the cost share activity will be submitted to the sponsor for review along with the other financial information.

Please contact: Patrick Miller at pmiller5@gmu.edu if you have any questions.

The PI works with their Post Award Team Leader to process this request. The PI should provide a justification as to why additional time is required. A no-cost extension is not meant to simply "spend out" the remainder of the award but it should be used if you need more time to work on the project and you have not reached all your goals and original scope of work for the project. Sponsor requirements may vary as to what is required for a no-cost extension request but OSP is available to assist in this process.

The appointment letter will determine if the employee is eligible for a leave payout. If the employee is eligible, it is generally not appropriate to charge the leave payout to a sponsored fund unless the employee has worked on one project during his/her employment at Mason. A sponsored fund should not be charged for a leave payout in excess to the proportion of leave accrued by the employee on that project.

Allocations of recovered F&A (indirect) costs are required to be spent in support of research activities. This includes salaries and wages paid to those directly engaged in activities specifically undertaken to produce research. Examples of other costs that may be incurred in support of research include proposal development; administrative support for sponsored research awards, such as budget monitoring and travel planning; support for students participating directly in research or research support activities under faculty supervision, such as graduate student assistantships and tuition assistance; office supplies that are used in support of federally sponsored research; purchase, repair and maintenance of research laboratory equipment; and technology support for research activities.

The presentation below summarizes the amount of Provost F&A (Indirect) recovery and describes how the funds are used.

Office of the Provost, Indirect Budget Review (George Mason University, Faculty Senate Meeting, March 3, 2010)

Unfortunately, no. The University is very specific about who is authorized to legally bind the University in any type of contractual agreement, even unfunded agreements. Only those to whom the Senior Vice President has delegated with specific signature authority may sign contracts on behalf of George Mason.

Unfortunately, yes. Because of our unique status as a public educational institution and an agency of the Commonwealth of Virginia, we are bound by limitations and restrictions placed on us by the Virginia General Assembly and Virginia Attorney General. The Contracts Officers are aware of and able to discuss and negotiate these issues with a sponsor on behalf of a PI.

See Mason's position on a number of standard contract terms and conditions:

http://research.gmu.edu/OSP/docs/worddocuments/CorporateSponsorLetter.doc

Contract negotiations depend on a variety of factors many of which are outside the control of the Contracts Officers performing the negotiation. Some factors that contribute to the time involved are: receipt of information from the PI and/or local unit administrator, responsiveness of sponsors, complexity of legal issues involved, type of sponsor, and whether the sponsor is located in Virginia or not. Often there are multiple versions of the contract exchanged between Mason and the other party. Some negotiations can be protracted, but OSP attempts to provide timely updates to PI and/or administrators.

University Policy Number 4009 sets forth the requirements of a PI to monitor their Subrecipient’s technical and programmatic activities. It states that throughout the duration of the subaward, the PI should maintain regular contact, perform site visits, review all technical reports, and review financial and programmatic records to ensure appropriate progress and ensure compliance with subaward terms and conditions. The PI is also responsible for reviewing and approving all Subrecipient invoices. The PI verifies that invoice amounts are consistent with technical progress and that the costs are allowable according to federal, state, university and sponsor requirements.

Purchased Services are payments to vendors for goods or services that do not provide any intellectual contribution to the project or directly participate or collaborate in the research. Examples are: lab analysis, consulting, translation, animal care, computer and media services). Purchased service arrangements should be made through Purchasing and not as a subcontract.

An entity is considered a subrecipient (subcontractor or subgrantee) if they will perform a significant part of the work scope on a sponsored project. A subrecipient is a research collaborator to which the University may assign certain rights (i.e., ownership of intellectual property) and flow-down the terms and conditions and other requirements (human subjects, A-21, A-133) from the prime award.

If a contract involves work with an export controlled technology, go to the Export Control section of the OSP website ( http://research.gmu.edu/OSP/ExportControl.html ). There you will find general guidance on how to proceed. OSP will assist with developing a Technology Control Plan if no foreign nationals are involved in the project, or will assist with obtaining an export control license if foreign nationals are involved. Compliance with these laws is essential as the criminal penalties for a violation are severe. PIs should familiarize themselves with these requirements to the greatest extent possible and the OSP website is a good place to start.

Cost Reimbursable agreements are reimbursed based on actual costs incurred in the performance of the contract. A Fixed-Price agreement provides for a price that is not subject to any adjustment on the basis of the costs incurred in performing the contract. The fixed price amount is associated with a deliverable or deliverables.