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Principal Investigator's often want to make changes to the budget or do
something, which deviates from the proposal that was approved by the Sponsor.
In some cases, it is necessary to request the prior approval of the Sponsor. In
other instances, "internal", prior approval by the Office of Sponsored Projects
is sufficient. The level at which approval may be granted depends upon the type
of sponsored research award and the Sponsor's specific policies for that type
of award. For simplicity, this manual will delineate the types of sponsored
research awards as either Federal sponsored research awards (e.g. National
Institutes of Health, Department of Defense) or Non-Federal sponsored research
awards (e.g. State of New Hampshire, private foundations such as American Heart
Association, Muscular Dystrophy Association, etc.). This manual is intended as
a general reference. Please contact the Office of Sponsored Projects, if you
have any specific questions or need assistance in contacting the sponsor.
Re-budgeting is the process by which the Principal Investigator produces a
new revised plan for spending the awarded funds. New budgets may be
necessitated by such events as a change in project scope, need for supplemental
funding, or the inability to raise matching funds. Most sponsors place
restrictions on budget revisions, including moving funds from one category to
another. Significant changes to the budget almost always require prior approval
by the sponsor.
Quick Reference
- Indirect cost rate is checked and funds can be re-budgeted if the rate
awarded is higher than what Dartmouth can recover
- Internal re-budgeting is allowed within the scope of the award and the OMB
Circular costing analysis on FDP/EA awards
- Non-FDP/EA awards require sponsor approval for any re-budgeting
- Non-Federal awards require adherence to the guidelines of that particular
sponsor
- Requests dealing with budget changes needing sponsor approval are to be
submitted to OSP, Sponsored Research Manager
When the same person serves as principal investigator on two or more Federal
awards, or when two or more awards with different principal investigator's
involve interrelated theoretical approaches or study the same phenomena, the
principal investigator's may request that "relatedness" be established. If two
or more awards are determined to be "related" then they may be treated as a
program for purposes of allocating costs. A cost that is allocable to the
program may be charged to any one of the awards that make up the program, in
any proportion. To establish "relatedness," a written request must be sent to
the federal sponsors funding the projects involved.
Change of Scope/Salary Allocation
In general, most Sponsors require
that they be informed of any changes that may effect the scope of the actual
research to be performed such as an absence/change of the Principal
Investigator, change of grantee institution, a change in the approved use of
animals or human subjects, or a change in the objective or emphasis of the
study. Usually, a significant change (decrease) in the percentage effort
devoted by the key project personnel to the project is considered as affecting
the scope of the research. Since the Labor Verification Reports provide the
documentation of salary allocation devoted to sponsored research awards, it is
important that they reflect the effort planned in the approved budget.
The prior approval of the awarding agency is required for any absence of the
Principal Investigator for a period of 3 months or more. A substitute Principal
Investigator may be named or the award will be relinquished. Changes of key
personnel whose expertise is critical to the approved project must also have
prior approval. Department Administrator/Principal Investigator must notify OSP
of absence of Principal Investigator "prior" to absence.
Indirect Cost Rate Adjustments
The Principal Investigator is required to notify OSP if the work on the
project is performed off campus for a continuous period of 3 months or more in
order to receive a reduction in the approved indirect cost rate.
Extra compensation
Salary charges to sponsored research awards are allowable at the approved
College base salary rate. Extra compensation over and above the approved base
salary rate is not generally approved except under unusual circumstances, such
as consultation across departmental lines or is performed at a remote location
and the work performed is in addition to regular departmental responsibilities.
Such consulting arrangements must be specifically provided for in the award
agreement and are approved in writing by the sponsor and appropriate dean.
The principal investigator may usually approve the acquisition of items of
equipment not listed in the approved sponsored research award budget, provided
the cost of each item is less than $5,000. Any items over $5,000 necessitate
the prior approval of the awarding agency or OSP. Unplanned purchase of
equipment under $5,000 not requiring prior sponsor approval, are handled by
OSP, Sponsored Research Manager. The Principal Investigator must submit a brief
memo stating the cost of the new equipment. No equipment can be
purchased during the last six months on a sponsored research PTAEO
account.
A sponsor's terms and conditions must be followed with regard to foreign
travel. Many sponsors require prior approval for foreign travel, even when the
foreign travel has been included in the initially approved budget. Requests
should be submitted with detailed justification to the OSP, Sponsored Research
Manager and will be forwarded to the sponsor. Requests for foreign travel
should be made PRIOR to taking the trip and at least 30 days in advance. Note:
some sponsors require up to 90 days prior notice.
Unobligated Balances/Carryover Funds
When a sponsor requires prior approval to carryover funds from one budget
period to another, the Principal Investigator needs to submit to OSP, Sponsored
Research Manager, a letter requesting to carryover funds into the next budget
period.
Any changes in the proposed stipend and/or in tuition remission requires
written prior approval by the sponsor. Requests for changes must be submitted
to the OSP with justification and approval of the appropriate dean.
Sub-Awards
Sub-awards that were not included in the proposal require the sponsor's
approval prior to executing a formal agreement and commencing work. The choice
of a particular sub-award must be documented with regard to the sub recipient's
qualifications to perform the work and the award's need for such services.
When prior approval is required by the Sponsor, such requests should be in
writing, addressed to sponsor and in advance of the change. Requests
for retroactive approval should be avoided. In addition, all requests should be
signed by the Principal Investigator and countersigned by an authorized
official from the Office of Sponsored Projects.
If "internal" approval is
sufficient, a brief memo, signed by the Principal Investigator only, should be
sent to the Office of Sponsored Projects to be kept with the award file as
internal documentation.
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