Source: https://policy.psu.edu/policies/ra63
Timestamp: 2020-01-19 14:36:59
Document Index: 221154336

Matched Legal Cases: ['§200', 'art 75', 'art 31', '§200', '§200', '§200']

Budget Realignment | Penn State Policies
Senior Vice President for Research, and Corporate Controller
Additional Restrictions or Limitations
Format of Budget Revisions
Agency Reaction to Request
This policy identifies prior approval requirements associated with budget revisions on sponsored programs.
SPONSOR PRIOR APPROVAL REQUIREMENTS:
The Principal Investigator or Project Director (PI/PD) of a sponsored project is required to report deviations from budget and program plans, and request prior approvals for budget and program plan revisions, in accordance with the specific terms and conditions of the individual award. All such reports or requests must be processed through the Office of Sponsored Programs and countersigned by an authorized official of the University. Additional guidance related to federal grants and cooperative agreements can be found below:
Per the Uniform Guidance 2 CFR 200.308 Revision of budget and program plans:
The approved budget for the Federal award summarizes the financial aspects of the project or program as approved during the Federal award process. It may include either the Federal and non-Federal share (see §200.43 Federal share) or only the Federal share, depending upon Federal awarding agency requirements. It must be related to performance for program evaluation purposes whenever appropriate.
For non-construction Federal awards, recipients must request prior approvals from Federal awarding agencies for one or more of the following program or budget-related reasons:
The inclusion, unless waived by the Federal awarding agency, of costs that require prior approval in accordance with Subpart E—Cost Principles of this part or 45 CFR part 75 Appendix IX, "Principles for Determining Costs Applicable to Research and Development under Awards and Contracts with Hospitals," or 48 CFR part 31, "Contract Cost Principles and Procedures," as applicable.
The transfer of funds budgeted for participant support costs as defined in §200.75 Participant support costs to other categories of expense (See RA22 – Participant Support Costs)
Unless described in the application and funded in the approved Federal awards, the subawarding, transferring or contracting out of any work under a Federal award, including fixed amount subawards as described in §200.332 Fixed amount subawards. This provision does not apply to the acquisition of supplies, material, equipment or general support services.
NOTE: No other prior approval requirements for specific items are to be imposed by Federal agencies upon universities unless a exception has been approved by OMB. However, PI/PD's are advised to review carefully the terms of the specific grant award and the agency's guidelines prior to making any changes to the budget or program plans.
Federal agencies are authorized to waive prior approval requirements associated with pre-award costs (incurred up to 90 days prior to the begin date of a new award), no-cost extensions (up to 12 months following the end date of an award), and carry forward of remaining balances to subsequent periods of performance. Please note that not all agencies waive these prior approval requirements. It is important to check the specific requirements associated with your federal award. For more information, see Uniform Guidance 2 CFR 200.308(d).
ADDITIONAL RESTRICTIONS OR LIMITATIONS:
Per Uniform Guidance 2 CFR 200.308 Revision of budget and program plans:
PI/PD's are instructed to consult the terms of their award and the agency's guidelines in order to ascertain their agency's policy regarding these additional restrictions or limitations.
Guidance related to construction awards (and awards involving both construction and non-construction) can be found at 2 CFR 200.308(g).
FORMAT OF BUDGET REVISIONS:
Per Uniform Guidance §200.308 Revision of budget and program plans:
AGENCY REACTION TO REQUEST:
February 26, 2016 - This new policy (incorporating old RA04) has been created as part of the policy reorganization brought about by implementation of the Uniform Guidance (2 CFR 200).
February 24, 2010 - Revised the FEDERAL DEMONSTRATION PARTNERSHIP section, clarifying information and links.
February 20, 1998 - (Reformatted for GURU from OSP, dated September 1994. RA04)