- Re-Budgeting of Grant Funds
Requests for re-budgeting of grant funds must include the following information:
- Amount to be re-budgeted
- Budget line from which money will be moved*
- Budget line to which re-budgeted monies will be placed*
- Justification for re-budgeting of funds
*Note: Keep in mind that re-budgeting can affect indirect costs based upon what budget lines are adjusted.
The requests,completed using the SPA Rebudgeting Request form, must be forwarded to the cognizant Grant and Contact Officer for processing.
- Effort reporting
Effort reporting is the mechanism used to confirm salaries and wages charged to each sponsored agreement are reasonable in relation to the actual work performed. As a recipient of sponsored funds for research, Wayne State University must assure Federal and other sponsors that the assignment of time and associated salary and fringe benefit costs to the projects they sponsor is fair, consistent and timely. Financial penalties, expenditure disallowances and even harm to the University's reputation could result from an indadequate effort reporting system or from failure to comply with effort reporting policies and requirements.
Learn more about effort reporting procedures and guidelines at Wayne State University.
The following training materials may be useful in understanding effort reporting procedures at WSU:
- No-cost extension procedures
No-cost extensions of non-federal awards will almost always require approval from the sponsor. If guidelines for extending the budget period are not included in the terms and conditions of the award, SPA will contact the sponsor on behalf of the principal investigator (see Procedures for Obtaining a No-cost Extension below).
Federal regulations provide a set of criteria for approving a one-time extension of the expiration date of a federal award for up to twelve months. These criteria are to be used by funding agencies when they retain the authority to issue no-cost extensions or by SPA when the authority is transferred to the University (under Federal Demonstration Partnership). The extension may be issued unless one or more of the following conditions/restrictions apply:
- The terms and conditions of the award prohibit the extension.
- The extension requires additional federal funds.
- The extension involves any change in the approved objectives or scope of the project.
Agency approval for extensions longer than twelve months must be requested. If the University approves a request for an extension of less than twelve months and the principal investigator subsequently wishes to lengthen that time period to a total of twelve months or longer, agency approval must be obtained.
Procedures for obtaining a no-cost extension
SPA No-Cost Extension Request Form
The principal investigator must prepare the SPA No-Cost Extension Request Form describing the need for an additional period of time to complete the project objectives. The request must address programmatic issues and may describe justifiable delays, such as the loss of a skilled technician. The fact that there may be money remaining in the project's account is not sufficient reason for an extension. If the sponsor approval must be sought, the letter should be addressed to the sponsor grants officer but sent first to Sponsored Program Administration for an authorizing signature. If the University has been given the authority to approve the no-cost extension, the request should be addressed to the principal investigator's post-award officer in SPA.
The Timing of the Request
If sponsor approval must be sought, and if the sponsor is a federal agency, requests to extend a project period must be received by the SPA at least 30 days before the expiration date of the grant, unless otherwise specified. The principal investigator will need to send the request to SPA for review and authorization before any contact with the sponsor is made (if necessary). If the sponsor is a non-federal agency, the award document should be consulted for requirements regarding the timing of the request.
- Changing scope or research objectives procedures
A grantee organization is required to seek approval from the sponsoring agency when the scope or research objectives of the project change. Actions likely to be considered a change in scope or objectives include, but are not limited to, the following:
- Change in the specific aims approved at the time of award.
- Substitution of one animal model for another.
- Any change from the approved use of animals or human subjects.
- Shifting the emphasis of the research from one disease area to another.
- Applying a new technology, i.e., changing assays from those approved to use of a different type of assay.
- Transferring the performance of substantive programmatic work to a third party by contract or any other means.
- Change in key personnel whose expertise is critical to the approved project.
- Significant re-budgeting whether or not it requires approval under rules governing budget changes. Significant re-budgeting occurs when the cumulative amount of transfers among direct cost categories for the current budget period exceeds 25 percent of the total amount awarded, or $250,000, whichever is less.
- Incurrence of patient care costs not previously approved and/or when a grantee desires to re-budget funds out of the patient care category.
Note: This list is not all-inclusive. In the event of uncertainty as to whether a particular change is significant enough to require your sponsoring agency's prior approval, questions should be referred to your grant and contract officer.
- Change of PI or institution procedures
Once a Principal Investigator (PI) has decided to leave the institution, a decision must be made as to whether or not Wayne State wishes to retain the project. If the project is to remain here, then someone else must be identified as the PI on the project. Different agencies have different requirements as to the notification and approval process to accomplish this. The appropriate Grant & Contract Officer should be notified to coordinate the change.
If, however, the PI is transferring to another institution and they wish to take the project with them, they must first receive both agency and departmental approval to transfer a sponsored award with them. Once that approval has been obtained, the following steps must take place to relinquish the award:
- Based on sponsoring agency policies and procedures, a Relinquishing Statement must be completed by the PI. The statement will indicate the expected unobligated balance at the time of termination, including a breakdown between direct and indirect costs. It must also include a list of any equipment transferring with the award. The amount to be relinquished cannot be greater than the current year funding. The PI should work with the appropriate Grant & Contract Officer to prepare the relinquishing statement. The Grant & Contract Officer will obtain the required signature(s) and forward the documentation to the sponsoring agency. Typically, the relinquishing statement will require the signature of both LaShonda Cooley, Interim Sr. Director of Sponsored Program Administration and Marlene Erno, Sr. Director of Sponsored Program Administration - Finance.
- An Invention Statement must be completed by the PI. This discloses any inventions that were developed in direct correlation to the sponsored project, and must be completed even if there were no inventions. The Director of Technology Transfer will sign on behalf of WSU.
- A Property Report must be completed pertaining to any equipment that was purchased using funds awarded by the sponsoring agency. A designee in the Property Office will sign on WSU's behalf (APPM #6.2). Per prior approval from the Chairman and the Dean of the school/college/division, the Asset Activity Transmittal Form 195A must be submitted to the Property Office if any transfer of equipment to the new institution will occur.
- Notify the Technology Transfer Office that the PI is leaving. They will ensure that any inventions that the PI has been involved with are handled appropriately relative to the move.
NOTE: Per University Policy #86.2, when the PI leaves WSU, the balance of his/her share of indirect cost funds will revert to the department.