Re-Budgeting
定义/背景
The budget plan is the financial expression of the project or program as approved 在颁奖过程中. 在授予赠款或合同后，PI可以决定 that the approved budget allocations are not consistent with actual project needs. S/he may request the formal reallocation of funds from one spending category, or account code, to another account code category that better reflects the project requirements. 这个过程被称为重新预算或预算修订.
Informal re-budgeting occurs when actual 支出 exceed or fall short of the allocated amount budgeted in an account code or when actual 支出 occur in 没有预算分配的帐户代码. 许多赞助商允许重新编制预算 prior 批准 while others require 批准 when re-budgeting into or out of a spending 类别超过奖励金额的指定百分比. 如果事先获得批准 not required then formal re-budgeting is not necessary, but may be requested to assist 在预算管理方面. 主要研究人员需要了解具体的要求 for their awards and to request prior 批准 for budget changes when necessary.
Note: Re-budgeting to include animal care costs or human subject costs is not permitted 未经IRB和IACUC事先批准.
When budget revisions are made in direct cost categories, there may also be an impact 在F层&A项目应支付的费用. 举个例子，如果预算资金 equipment, that were not included in the MTDC base for calculating the F&代价，是吗? 花费在材料和用品上，那么F&费用将根据这些费用进行分摊 支出.
Note: 重新编制预算可能对设施和行政(F)产生影响&)成本
Re-budgeting过程
要求对拨款或合同的资金进行重新预算:
Determine if the sponsor of the grant or contract allows re-budgeting and whether 需要事先批准. (注:如果赞助商要求事先批准重新预算 that exceeds a certain percentage of the budget, care must be taken to ensure this limit is not exceeded when multiple re-budgeting events occur in a single budget period. For example: on NIH non-modular budgeted awards, sponsor concurrence is required when a single direct cost budget category deviates (increase or decrease) from the categorical 预算期间的承付额由 超过总费用的25%.)
In all cases the justification to request a re-budget should, at a minimum, include 以下解释:
- 重新预算是否将预算转移到允许的预算线上.g. 学生，援助，设备， etc.)
- 项目的范围会改变吗?
- 包括为每个行项目变更提供的技术理由.
- Confirm that there is budget in the account code being re-budgeted from.
- Will F&A受到影响? 重新预算请求是否准确地计算了任何变化 to F&A?
如果需要担保人批准:
联邦赞助商 with systems in place to request administrative changes, i.e. FastLane, NIH Commons, NOAA赠款在线:
- Initiate the budget revision request in the appropriate online system and route for 批准. SPA办公室将审查在线请求并批准该请求 致赞助商.
Sponsors without online systems to request post award administrative changes:
- Forward the letter form signed by the PI to request a re-budget to the Sponsored Projects 行政办公室(SPA)进行审查并提交给赞助商. SPA将要求 从赞助机构重新编制预算. 一旦收到主办方的批准 it is sent to the Office of Grants and Contracts Accounting (OGCA) for processing 在旗帜.
如果赞助商不需要事先批准重新预算:
完成 Rebudgeting形式 and appropriate justification request and submit to the responsible OGCA Grants and 合同分析. 为每个受影响的预算项目提供理由/解释 按要求. OGCA will review the re-budgeting request to determine if it is allowable, based on sponsor regulations or contractual agreements in the award documents. If OGCA determines that prior sponsor 批准 is required, OGCA will forward the request to SPA. The PI will then need to provide a letter to SPA, signed by the PI for SPA 提交给原子能机构. 不需要发起人批准的重新预算请求 会在收到你的要求后一周内完成吗.
OGCA will notify the college/department about the status of the request.
重新预算对F .的影响&A costs
当保荐人允许在直接成本和F&A花费F&A costs 也必须为F ?的增加/减少重新编制预算&A可能发生. See 例子: 重新预算示例1 and 重新预算示例2
Occasionally after an award is received the planned site where the project is to take 地点从校内到校外变化，反之亦然. 地点的变化可能 对F有什么影响&要应用的比率. 这一举措将需要正式重新编制预算.
When re-budgeting from direct cost categories that are exempt or excluded from F&A 不免除F&重新编入预算的费用减少了 与相关的F成比例&非豁免类别的费用.
无成本延期
The principal investigator must plan and direct the project work so that it will be 在授权的时间和资金内完成. 这通常是必要和适当的 to initiate a request for additional time with or without additional funds. 请求 for such changes should be initiated by the principal investigator, countersigned by SPA, and forwarded 致赞助商 by SPA well in advance (at least 60 days) of 项目截止日期.
All requests should contain a written justification that explains the following:
联邦赞助商
Most federal sponsors allow the University to grant a one-time extension of a grant 一年以内不得追加资金. 我们还是得通知联邦担保人 我们打算开始第一次延期. 任何进一步延长的时间都需要 发起人的事先批准.
联邦赞助商 with systems in place to request administrative changes, i.e. FastLane, NIH Commons, NOAA Grants Online, initiate the no cost extension request in the appropriate 在线系统和路线审批. SPA办公室将审查在线请求 并将请求授权给赞助商.
非赞助商
Non-Federal sponsors may require the formal execution of an amendment to the contract to effectuate changes or extensions of the terms and conditions of an award.
Documentation must be in the form of a letter (or official e-mail or other correspondence) from an authorized official of the sponsor approving the extension and/or modifying 有效协议.
请注意, ANY charges incurred after the end date of the project and before the Sponsor's final 批准 is received are the responsibility of the PI and the Department.