UW-Extension uses designated appropriations for the extramural project grant or project grants, see (Appendix 2). Coding is based on state statute that links extramural funds to federal or non-federal sponsors. Federal funds are those that are received directly or indirectly from the federal government. All other funds are non-federal, by definition.

133 - Non-Federal Gifts, Grants, Contracts/Agreements

Extramural funds received from a non-federal source that do not involve flow-through federal funds may be financially administered within a Fund 133 account. Fund 133 awards are presented monthly to the UW Board of Regents by UW System Administration.

144 - Federal Gifts, Grants, Contracts/Agreements

Extramural funds received from agencies, and flow-through federal funds from other agencies should be financially administered within a Fund 144 account unless:

1. They involve federal Smith Lever funding (assigned to Fund 143).
2. They clearly meet a formally established criterion that permits deposit into another fund (see 104 PR section).

Fund 144 awards are presented monthly to the UW Board of Regents by UW System Administration

143 - Federal Smith Lever Funds

Federal Smith Lever funds, whether received directly from USDA or indirectly from another institution, should be financially administered within a Fund 143 project grant. Fund 143 awards are not presented to UW Board of Regents.

104 - Program Revenue (PR)

Departments with a PR (Fund 132) requirement included as part of their Fund 104 "general purpose operation (GPO) pool" may deposit extramural support monies as PR. If the funding source is federal, generally a Fund 144 account should be assigned. The fund 104/132 appropriations can be used for the expenditure and receipt of federal funds only if:

1. The federal funds are received for payment of fees to attend a UWEX sponsored program.
2. The federal flow-through funds (not to exceed $5,000) are received by a UWEX non-service department from another UW institution.
3. The federal funds are received as a non-renewable, fixed-price purchase order with no contractual signature required and no required segregation of funds.

104 - General Purpose Revenue (GPR)

Occasionally, UWEX departments funded primarily with GPR funds that do not have a PR requirement may receive a fee for incidental services provided to an external agency. Under these circumstances, the fee income can be deposited as an external sales credit against the department's 104 GPR fund.

161/162 - Trust Funds

Many gifts can be placed in either a Fund 133 gift account or a Fund 161/162 trust fund. If placed in a trust fund, the department will benefit from the income earned while the earnings on Fund 133 gift funds are retained by the State of Wisconsin. In order to be deposited into a trust fund, gifts must meet all the following criteria:



• Funds shall be in excess of $2,500.
  
  
• Funds will be on deposit for at least one year.

Trust funds can also be used for temporary depositing of Fund 133 receipts that do not meet the "gift" criteria, under the following circumstances:

• The amount must exceed $50,000.
  
  
• The expenditure of the 133 funds is not expected to begin for at least six months after the initial receipts are recorded.

The Wisconsin Public Radio/Television annual Community Service Grants received from the Corporation for Public Broadcasting (CPB) are examples of this procedure. Receipts from CPB are received approximately one year before expenditures against them begin. The temporary deposit of these receipts in Fund 161/162 trust funds allows the investment income to be retained by Wisconsin Public Radio/Television.

128 - Auxiliary Enterprises (Special Service Units)

Generally, funds received for goods/services provided to an external agency by UWEX unit budgeted primarily under Fund 128 should be deposited as program revenue to the appropriate Fund 128 coding. Likewise, receipts for services provided to other UW departments should generally be deposited as an internal sales credit. A Fund 133 or 144 account should be established only if the award requires the establishment of a segregated account.

Each Divisional Business Office is responsible for reviewing proposal budgets for accuracy. An important part of the process is helping the PDs in their budget preparation. This involves: making sure the proposal format meets the sponsoring agencies' format; the budget includes the correct indirect costs and fringe rates; cost sharing requirements are met; sub-recipients/sub-contractors are clearly delineated; and for federally sponsored projects, the budget scheme is selected.

Proposal Format

When the funding agency does not provide a specific format, the following is a suggested outline:

• Cover page
• Background - Provide a brief description of your organization and department. The purpose of this section is to inform the granting agency of your particular expertise in the area. Basically, you are "selling" your institution and making it evident that you are the best qualified.
• Client Group - Identify the individuals, agencies, organizations, or institutions the project will be working with. Explain how the clientele have been involved in the development of the proposal. Letters from the clientele indicating support of the problem, the program, and the objectives are very helpful and should be included in the appendices whenever possible.
• Objectives - The specific goals of the project should be spelled out in detail and should relate directly to the problem indicated and the client group described above. It is important that you limit your objectives to those which are tangible and measurable within the resources and time period of the proposal.
• Procedures - Indicate very specifically what you are going to do. Your work plan should be detailed and in a chronological sequence. A timetable is also recommended. Staffing needs should be indicated. Be sure to allow sufficient start-up time to enable recruiting for new positions. Explain the involvement of other organizations cooperating on the project.
• Evaluation - Explain carefully how you plan to evaluate the results to determine the effectiveness of the project. It is important that this section be fully developed so that you may establish the necessary record keeping providing the information needed for proper evaluation.
• Supporting Documentation - Include any documentation which may support your proposal such as:
  
  
  • Vita (resumes) of key personnel involved.
  • Support letters from the proposed clientele or organizations.
  • Support letters from cooperating individuals or agencies.
  • A brochure or statement explaining the qualifications or facilities of your department or University of Wisconsin-Extension in general which are unique and/or necessary for the successful implementation of the proposal.
  • If the project is large and complex, an organizational and/or functional chart may be included.
  • A job description for the various staffing positions may also be included as an appendix.
    
    
• Budget - After the above steps have been completed in draft form, a draft budget should also be prepared by the PD and sent with the narrative to the respective Division office.

General Comments on Proposal Preparation:

• Double spacing normally allows for easier and quicker reading.
• Number and date all pages for easy reference.
• On large proposals, an index or table of contents is helpful.
• Elaborate artwork, photographs, binders, etc., are discouraged unless absolutely necessary in the proposal.
• Cost sharing or matching costs should not be included in the proposal unless required by the funding source. If costs sharing is required, it is important that the PD work with the Divisional office in developing the total budget.

Proposal Budget

The proposal budget is developed with the help of the PD's Divisional Budget Office. The PD should submit a budget that will meet the needs of the project scope. It is the responsibility of the Divisional Budget office to ensure that the budget does not have any mathematical errors. For projects that are sponsored by federal or federal flow through funds, the budget format must be in a form that fits into one of the Extension budget schemes. The various budget schemes may be found in the divisional budget offices. This will enable computer terminal on-line comparison of expenditures to budget by budget categories, and report generation. If the proposed budget contains salaries, coordinate salary and fringe benefit rates with your Division Personnel Office.

The draft budget should be detailed and categorized as follows:

PERSONNEL:
Salaries and Wages
Faculty & Academic Staff (by name/title)	XXX
Classified Staff	XXX
LTE's	XXX
Research Assistants, Pre-Doctoral Fellows & Trainees	XXX
Project, Program & Teaching Asst & Research Assoc	XXX
Post-Doctoral Fellows & Trainees	XXX
Ad Hoc Program Specialists & Undergrad Assts	XXX
Student Hourly	XXX
Subtotal Salaries and Wages			XXX
Fringe Benefits
Faculty & Academic Staff (by name/title)	XXX
Classified Staff	XXX
LTE's	XXX
Research Assistants, Pre-Doctoral Fellows & Trainees	XXX
Project, Program & Teaching Asst & Research Assoc	XXX
Post-Doctoral Fellows & Trainees	XXX
Ad Hoc Program Specialists & Undergrad Assts	XXX
Student Hourly	XXX
Subtotal Fringe Benefits		XXX
Total Personnel		XXX
CONSULTANT/CONTRACTUAL FEES:		XXX
TRAVEL:
Transportation	XXX
Meals & Lodging	XXX
Total Travel		XXX
EQUIPMENT (ITEMS OVER $5,000):		XXX
SUPPLIES AND SERVICES:		XXX
SUB CONTRACTS:		XXX
TOTAL DIRECT COSTS:			XXX
INDIRECT COSTS:			XXX
TOTAL BUDGET:			XXX

Fringe Benefits Rates

Wisconsin Statutes Section 20.865 requires the fringe benefits applicable to salaries paid for extramural funds shall be charged to such funds. Thus, all budgets submitted for extramural support must contain an item for all associated fringe benefit costs of the University. (See current rates on OES web site at http://www.uwex.edu/gea/business-services/extramural/).

The Fringe benefit rates are provided by UW-System on an annual basis. These rates are based on actual fringe benefit packages that include the University's contribution to retirement, health and life insurance, social security, unemployment and worker's compensation insurance, and income continuation insurance. Different fringe rates exist for different classes of employees depending on the level of the University's contribution. Rates are adjusted annually to reflect adjustments in charges and changes in benefits. Therefore, care should be taken to determine you are using the current rates.

A fringe benefit rate will be charged to each project grant automatically and will be based on the present rate and the actual salaries paid in a given month. If the salary amount is increased, the amount of fringe benefits will be increased as well.

Cost Sharing/Matching

When a sponsoring agency requires cost sharing/matching be provided by UWEX it is important that:

• UWEX does not exceed the required cost sharing/matching amount (exceptions require justification) and
  
  
• Cost elements identified as cost sharing/matching can be readily documented on official University financial records.
  
  
• All cost elements identified as cost sharing/matching and third party cost sharing/matching (in-kind) can be readily documented as provided and expended within the project period of the award.
  
  

Whenever possible, staff salaries charged to non-Federal funds, associated fringe benefits, related indirect costs and unreimbursed indirect costs should be used to meet cost sharing/matching requirements. The use of salary costs for cost sharing/matching is desirable due to the ease of certification/documentation provided by the university PAR System.

Third party cost sharing/matching (in-kind) can be used if acceptable to the sponsoring agency and the contributed costs are necessary and allowable under UWEX guidelines to accomplish program activities. It is important that a contractual officer from the third party will provides written assurance as to the amount and type of contributions that the third party will donate. In addition, the third party should ensure that its contributions are supported by the same record keeping requirements that the third party would use to certify cost sharing/matching against federal grants received directly.

Indirect Costs

Indirect costs are real costs that provide reimbursement for actual institutional expenses that support extramural activities but cannot be directly charged to a grant or contract. The indirect cost results from shared services such as libraries, physical plant operation and maintenance, utility costs, general departmental and sponsored project administrative expenses, and depreciation or use allowance for buildings and equipment. Wherever possible, indirect costs must be recovered. The Divisional Budget Office must instruct the PD, which rate to apply according to the Extension Policy on Indirect Cost Recovery (Appendix 1). Exceptions must be justified by the PD, approved by the Dean and Chancellor or Chancellor's designee.

Gifts

Extramural support that qualifies as a gift (meets all gift criteria) is not subject to the assessment of indirect costs.

Federal Agencies

All grant and contract application to and awards from federal agencies (except as provided otherwise by federal regulations) must include indirect costs at the agreed upon rate set forth in the University/Federal Cognizant Audit Agency (DHHS) negotiation agreement. A reduced indirect cost rate can be accepted if a particular federal program has a regulatory-imposed restriction on indirect cost recovery. Written documentation should be provided in this instance.

Federal "Pass Through" Funds

Federal "pass-through" funds from Wisconsin State agencies, counties, municipalities, or local governmental units should include indirect costs budgeted at the appropriate rates (Appendix 1).

A footnote should be included that states:

"If funded from state GPR funds or other non-Federal funds that do not provide for indirect cost reimbursement, indirect costs should be excluded from the award."

Federal "pass-through" funds from all other agencies require indirect cost reimbursement at the fully negotiated rate unless:

• The sponsoring agency has a published lower rate; and
• The lower rate is consistently applied as an agency-wide policy.

NonFederal Funds

Non-Federal funds from Wisconsin State Agencies, counties, municipalities, or local governmental units are subject to their established indirect cost rate. The indirect cost recovery is not required under the following circumstances:

• The grants/contracts are funded by state GPR funds.
  
  
• The grants/contracts are funded by non-Federal funds received from Wisconsin Counties in partnership with Cooperative Extension or received from the Educational Communication Board in partnership with Wisconsin Public Radio/Television.
  
  

  Non-Federal funds from other nonprofit agencies require indirect cost reimbursement at the fully negotiated rate unless:

• The agency has a published lower rate, and
  
  
• The lower rate is consistently applied as an agency-wide policy.

RSP maintains a Nonfederal Indirect Cost Exceptions index of sponsors and rates that are approved. The current list is available on the RSP Web site at http//www.wisc.edu/grad/gs/services/indcost/.

Non-Federal funds from sanctioned support groups are exempt from indirect cost reimbursement. The following organizations qualify as sanctioned support groups:

1. County-based support organizations (i.e. 4-H Foundations)
   
   
2. Wisconsin Public Broadcasting Foundation
   
   
3. Friends of WHA-TV, Inc.
   
   
4. Wisconsin Public Radio Association
   
   
5. University of Wisconsin Foundation
   
   
6. Wisconsin Rural Leadership Program

Private Sector (For-Profit Entities)

Extramural support received from a for-profit entity but does not qualify as a gift requires indirect cost reimbursement at the fully negotiated rate. Exceptions to this policy must be approved by the UWEX Chancellor or his/her authorized designee. Normally consultation, special training programs, etc. performed by UWEX staff for direct benefits of the private sector should not be subsidized by other UWEX funds. Reimbursement rates should reflect this requirement.

Fees for Tuition, Royalties, or Incidental Services

Fees charged for tuition, royalties or incidental services do not normally involve indirect cost reimbursement.

Tuition Remission is a true cost which the hiring unit has the responsibility to pay.

The inclusion or exclusion of indirect costs cannot be used as a bargaining point to gain a competitive advantage to secure extramural support. When joint projects are anticipated by several institutions of the UW System, indirect costs should be included and reimbursed at each institution's appropriate negotiated rate. When one institution receives extramural support and then subcontracts to or purchases services from a second, the first shall reimburse the second's indirect costs at the rate received by the first or the negotiated rate of the second whichever is less monetarily.

Exceptions to any of the above policies require the approval of the UWEX Chancellor or his/her authorized designee.

Sub-Contracts

Some proposals are submitted with a collaborative effort with another institution or organization. It is understood that this entity will perform a portion of the scope of the project and a subcontract must be used to transfer funds. A subcontract is broadly defined as a grant from one institution to another institution or individual in support of a project in which the programmatic activity is carried out through a cooperative arrangement between or among the grantee institution (UW-Extension) and one or more other institutions or individuals which are separate legal entities, administratively independent from the grantee. The involvement of the non-grantee institution or individual is that of actually performing a portion of the scope of work as opposed to simply providing a routine service or consulting activity.

In order to satisfy the requirements of the State Bureau of Procurement for exemption of subcontracts from the procurement process the PD must identify subcontractor by name in their extramural grant applications. The total cost should be included in the University's budget as a line item under the appropriate budget category, customarily identified as either "Subcontracts", "Contractual Services", or "Other Direct Costs". The institutionally approved subcontractor's scope of work and detailed budget is to be appended to the University's budget.

The Divisional Budget Office should review the budget of the sub-contractor for mathematical errors and appropriateness of budgeted items. When the award is made, the Divisional Budget and Finance Office will set up the sub-contract and process it through appropriate channels.

Shared Grants

The Shared Grant Transfer of Extramural Funds applies only when the transfer of funds is related to joint participation by two or more UW Institutions in the "Scope of Work" of an extramural project. A Shared Grant relationship may be determined at the time the formal grant proposal is submitted (preferred), or subsequent to the award being issued. In either instance, both institutions should have knowledge of the transaction.

For Shared Grant transactions the following applies:

• Both institutions should establish a 144 or 133 account as appropriate;
• The institution named as the primary recipient is responsible for all reporting requirements of the granting agency and for reporting the full amount of the award to the Board of Regents;
• The primary recipient shall reimburse the subrecipient's indirect costs at the subrecipient's negotiated rate. If the shared grant was not contemplated at the time the proposal was submitted, and the primary recipient's indirect cost rate is lower than that of the subrecipient, the subrecipient must determine if they will accept the project at the rate received by the primary recipient;
• To ensure that revenues and expenditures are not double counted with respect to the UW System as a whole, class code 3301 (Legacy) or account code 3910 (Shared Financial System) should be used by the primary recipient institution to process payment to the subrecipient. The subrecipient should deposit the payment using revenue code 9910. It is important to follow these procedures so offsetting amounts can be identified by UW-System Administration.
• An "Agreement to Transfer Extramural Funds Between UW Institutions" (Appendix 14) should be completed by the primary recipient institution.

  or

• A "Modification to Agreement to Transfer Extramural Funds Between UW Institutions" (Appendix 15) should be completed by the primary recipient institution.

Transfers of Extramural Funds that do not involve "Scope of Work" transactions should use one of the other Inter-Institutional Financial Transactions Categories covered by this Policy Paper. The Institutions will not set up a 144 or 133 account and there will normally be no pass-through of indirect cost reimbursement. The Institutions should account for the receipt as a sale or sales credit in accordance with FAP - Internal Services Chargeback (F24) depending on the appropriation from which services are being provided. This will ensure that there is no double counting of revenues and expenditures with respect to the UW System as a whole except as appropriate under generally accepted accounting principles for colleges and universities.

Normally the distinction between joint participation in a sponsored project and a sales transaction should be clear. In all cases, the nature of the agreement and not the amount involved should be the determining factor. However, in cases where the distinction may not be clear, the amount involved may be a weighing factor as follows:

• Agreements involving more than $5,000 should be examined with particular care to ensure that joint projects are not inadvertently treated as sales and that the administrative requirements imposed by the extramural sponsor are met by all parties to the agreement.
• If the amount of the agreement is less than $5,000, the additional administrative cost associated with administering joint projects may weight the classification decision in favor of a sales treatment.

SUBMISSION OF PROPOSALS & AWARDS

Preparation, Review & Routing of Transmittal Form

All UWEX proposals for Extramural Support must be processed for appropriate internal administration review and approvals with a Transmittal Form (Appendix 3). The Transmittal Form is an internal document used to obtain these approvals. The transmittal form is used as the basic source document for fund set up and monthly reporting to the Board of Regents through the ESIS system. Information on the Transmittal Form is also used in the review of proposals and when considering institution issues such as space requirements.

Transmittal Forms and their attached proposals, contracts, agreements are reviewed at the institutional level. Beyond the technical review of the detail contained in proposals, proposals are looked at to note issues of institutional concern. Proposals occasionally may raise issues of institutional mission; the investment of state funds when cost sharing is involved, cross-divisional program coordination, competition with the private sector and appropriateness. When such issues are noted proposals are discussed with divisional representatives.

The Review Process

The responsibilities in the preparation, review and submission of all extramural proposals and agreements involving UWEX are:

The department/unit chair shall:

1. Review the proposal for mission-relatedness.
   
   
2. Review the proposal for form, the use of the correct signature blocks, to assure that faculty, academic staff and support staff time commitments are reasonable and compatible with department workloads, present and planned.
   
   
3. Determine that the percentages of time and salaries are accurate.
   
   
4. Agree that the space, facility, and service requirements are within department's present or planned resources capability.
   
   
5. Identify new FTE requirements and approvals.
   
   
6. Check to insure that the Catalog of Federal Domestic Assistance(CFDA) number is provided for all Federal/Federal pass through agency proposals/awards unless exempted in writing by the Federal agency. http://whitehouse.gov/omb/grants/index.html
   
   
7. Assure that the proper number of copies is provided to the Dean's office for further processing.
   
   
8. Assure that the proposal is in compliance with Federal Financial Disclosure Regulations per UW-Extension Business Services Policy & Procedures Document #12 (Appendix 9).

After review the department/unit chair will sign the transmittal form and forward to the division dean or director.

The division dean, director or authorized designee shall review the proposal for completeness, compatibility with mission and intent. The following areas should be considered in the review process:

1. Facilities and equipment availability should be confirmed or needs outlined. Requirements for modification, reassignment, rental, remodeling or addition of facilities and equipment should be coordinated with the facilities management representative.
   
   
2. The budget should be complete, accurate and compatible with the narrative. Minimally the budget should break out salary, fringe benefit, supply and expense, and capital lines. The salary lines should be highly descriptive with entries for names, titles, project time, rates of pay and totals.
   
   
3. Unless waived or exempt, indirect costs must be stated. The divisional budget office should verify the policy applicable to the project.
   
   
4. Source of funds (federal or non-federal).
   
   
5. Cost sharing or matching monies are available if required. Their sources should be identified.
   
   
6. The proposal should fit with annual and long-range plans.
   
   
7. The Transmittal Form should be accurate and complete. The PD identified on the Transmittal Form should actually be the person who is going to be directly responsible for the project and meet the standards previously outlined in the document.
   
   
8. The number of proposal copies sent to the UWEX Budget Office should be sufficient to meet sponsoring agency's requirements plus one for Extension's Office of Extramural Support.

After review the department/unit chair will sign the transmittal form and send to the UWEX Office of Extramural Support.

The UWEX Office of Extramural Support will:

1. Review the proposal for completeness and for compatibility with appropriate UWEX plans, policies and regulations.
   
   
2. Check budgets for correctness.
   
   
3. Ensure all contract language is acceptable to the Board of Regents/UW-Extension.
   
   
4. Ensure that all required signatures have been obtained before signing the transmittal form for UWEX and the Division will receive a copy.

Timely processing of extramural support proposals is important. In general, extramural proposals must provide time for the full review and approval of proposals before their due date at the funding agency. Divisions should allow 10 working days for institutional review and for submittal and turn-around by the Office of Extramural support. The Dean's/Director's office should sign the Transmittal Forms being submitted.

All proposals are to be submitted on behalf of the Board of Regents of the University of Wisconsin System. The Chancellor's Office and/or authorized designee are the only offices authorized to sign on behalf of the Board of Regents of the University of Wisconsin System.

The Office of Extramural Support with a standard transmittal letter will submit the proposal to the funding agency via first class mail service unless otherwise requested.

Informal Proposal Submission

If an agency deadline does not allow sufficient time for formal submission of a proposal, the following steps can be taken:

• Check with the funding agency on their policy regarding the acceptance of informal proposals.
• Secure the approval of the Divisional Business Office.
• Contact the Divisional Business Office before finalizing the proposal and provide their staff with a draft of the budget and other related materials for review.
• Send the proposal directly to the funding agency with a cover letter (cc: the Divisional Business Office) which stipulates that formal submission of the proposal will be forthcoming.
• Submit at least three copies of the proposal through UWEX administrative channels with a Transmittal Form.

It should be understood that direct submission of proposals to the funding agency by staff should not be followed as a standard operating procedure.

Proposals submitted directly by staff who do not follow the steps outlined above may require changes and modifications which result in the funding agency receiving two different proposals for the same project. This could lead to a great deal of confusion and place the department or staff member in an embarrassing position.

Special Handling Issues

Items that require special handling include:

• Proposals that will involve other campuses of the University of Wisconsin System and for which UWEX is the proposed prime grantee must have written endorsement from an authorized official of the other campus.
• In proposals that involve staff members from university campuses, it should be determined whether the staff members will be on a part-of-load basis or an overload basis. Again, this should be cleared with the campus involved.
• It is strongly recommended that the proposed subcontractor be identified by name in the proposal. If possible, the subcontractor's scope of work and detailed budget should be appended to the proposal budget. Following these steps provide clarification that the services to be performed by the named subcontractor are being provided on a sole source (non-competitive) basis and therefore is exempt from the procurement process.

Project/Grant Number in Advance of Award

Occasionally a project/grant number is needed before receipt of a fully executed award document (Appendix 4). It should be used:

• Instead of charging costs to another source of funding which will have to be cost-transferred later; (note: cost transfers in the Shared Financial System are to be kept at the absolute minimum due to the complexity of the process).
  
  
• When there is an absolute need for the project to begin prior to receipt of an award document; and
  
  
• There are assurances from the sponsoring agency that the award start date will cover any costs charged to the project/grant.

It may not be used to establish Multiple Donor, UW Foundation or any other discretionary gift account; exceptions require extensive justification and approval of the UW Extension Chancellor or designee. A Transmittal Form, all pre-award clearances and cost sharing associated with the project (if applicable) must be on file at The Office of Extramural Support before an project/grant number can be assigned. The Project/Grant Number in Advance of Award form needs to be routed through the Dean's/Director's Office or designee and then to the UWEX Office of Extramural Support.

ACCEPTANCE OF AWARDS

All award documents (gifts, grants, contracts, agreements, etc.) require formal processing within the University of Wisconsin System. Awards, received directly by UW-Extension departments that are not in response to a formal proposal submission, must be processed through regular administrative channels with a completed UW-Extension Transmittal form (Appendix 3). Generally, sponsoring agencies will send awards resulting from formal proposals (i.e. submitted with a Transmittal form) directly to the UW Extension Office of Extramural Support. The primary responsibility for administrative and fiscal review of all awards rests with the UW Extension Office of Extramural Support staff.

Review of Terms and Conditions

Review of program content or program deliverable subject matter is the primary responsibility of the PD. Staff with an appropriate level of expertise in this area must review fiscal and administrative terms and conditions of all awards. Of primary concern are provisions concerning the following areas:

• Publication Restrictions
• Patents/Copyrights
• Liability and Insurance Requirements
• Disputes and Applicable Law
• Termination
• Budgets
• Invoice Submission and Reporting Requirements

  Publication Restrictions

  Any restrictions on University staff rights to release information or to publish any data, writings, or material resulting from extramurally funded projects is generally unacceptable. As a public institution UW-Extension has to protect it's right to publish knowledge gained from extramurally funded activity. the following is an example of acceptable wording:

  "As a public institution, the University and its employees have the right, at their discretion, to release information or to publish any data, writings, or material resulting from extramurally funded projects. The University will furnish the SPONSOR with a copy of any proposed publication in advance of the proposed publication date and grant the SPONSOR thirty (30) days for review and comment. Within this period, the SPONSOR may request the University, in writing, to delay such publication for a maximum of an additional sixty (60) days. However, the University does have a responsibility to maintain confidentiality over any proprietary information designated in writing by the SPONSOR."

  Patents and Copyrights

  The University requires participants in extramurally supported projects to comply with the provisions of any award received from an external sponsor. Furthermore, staff must cooperate in assuring that the sponsor's rights in intellectual property are fully protected.

  Federal law allows the University to have ownership in any copyrights and patents resulting from federally funded activity. Generally the federal sponsoring agency will reserve a royalty-free, nonexclusive and irrevocable right to reproduce and authorize others to use the work for Government purposes.

  Federal

  Federal law allows the University to have ownership in any copyrights and patents resulting from federally funded activity. Generally the federal sponsoring agency will reserve a royalty-free, nonexclusive and irrevocable right to reproduce others to use the work for Government purposes.

  UW-Extension proposed policies require project staff, when funded by federal funds, to turn over rights to intellectual property to the WiSys Technology Foundation (WiSys). Under WiSys policies/procedures a percentage of income generated by patents/copyrights intellectual property is shared within the UW-Extension community, i.e. Project Directors, Departments, etc.

  Non-Federal

  Intellectual Property resulting from any non-federal extramural funding is subject to the provisions of any agreement between the University and the sponsor regarding the rights in inventions, patents and copyrights. Absent any sponsor restrictions, project staff have complete rights to any intellectual property resulting from non-federal extramural funding.

  The following is an example of acceptable wording for awards received from non-federal sponsors:

  "The University and the SPONSOR each warrant that all materials each has furnished under this agreement are its own material or material which they have obtained the patent/copyright or permission to use the patent/copyright for the purpose of this agreement. Written copies of patent/copyright clearances may be required by either party."

  Related information can be found in UW System GAPP No. 27 "Ownership, Use and Control of Copyrightable Instructional Materials."

  Intellectual Property resulting from any non-federal extramural funding sponsor (a "Sponsor") and federal funding is intermixed with that Sponsor funding, the federal rules govern, and the intellectual property must be taken to WiSys.

  Liability and Insurance Requirements

  The State of Wisconsin and consequently the University as an agency of the State is self-funded for liability (both public and property). Since this is statutory indemnification, there is no liability policy as such that can extend protection to the sponsor of extramural funds. Therefore, any sponsor requirements that the University maintains specific insurance coverage, add the sponsor as an additional insured, etc. must be deleted. In addition, the University cannot accept any clause that requires the University to indemnify or defend the sponsor. The following is acceptable alternative wording:

  "The Board of Regents of the University of Wisconsin System agrees to hold harmless (insert sponsor), its officers, agents and employees from any and all liability, including claims, demands, losses, costs, damages and expenses of every kind and description (including death), or damages to persons or property arising out of or in connection with or occurring during the course of this agreement where such liability is founded upon and grows out of the acts or omissions of any of the officers, employees or agents of the University of Wisconsin System while acting within the scope of their employment where protection is afforded by sec. 893.82 and 89546(1), Wis. Stats."

  Under certain circumstances, it is necessary for the University to negotiate mutually acceptable liability wording with officials of the sponsoring agency.

  Disputes and Applicable Law

  For most awards the laws of the State of Wisconsin should be substituted for any other state. If a sponsor will not accept changing to the laws of the State of Wisconsin there is substitute wording that the University can offer.

  Termination

  Contracts and agreements generally should contain a termination clause providing the process to be followed if either party desires to end their contractual arrangement. The following is an example of acceptable termination wording:

  "This contract/agreement may be terminated in whole or in part in writing by either party provided that no such termination may be effected unless the other party is given not less than thirty (30) days written notice of intent to terminate, and an opportunity for consultation with the terminating party prior to termination. Final payment will be adjusted to reflect actual work completed plus non-cancelable commitments incurred in the performance of the project and not yet paid for."

  Budgets

  Budgets specified in award documents should be reviewed by the Office of Extramural Support in cooperation with the Divisional Business Office and Project Director to determine if they are adequate to support the requirements of the program/project and are formatted in an acceptable budget scheme. If the award is in response to a proposal, the award budget should be checked for responsiveness to the proposal budget.

  Invoice Submission and Reporting Requirements

  Invoice and financial reporting requirements imposed by the sponsoring agency should be reviewed by the Divisional Office to determine if they are realistic and do not impose a significant administrative burden on the University. Otherwise, The Office of Extramural Support determines the invoicing frequency.

  Invoicing should be frequent enough to allow a reasonable cash flow to the University, but not so frequent that it causes an undue administrative burden. Quarterly (three months) invoicing is fairly standard and is generally sufficient for University requirements. For projects with very large budgets, invoicing should be allowed on a more frequent basis. Awards received directly from Federal agencies usually have an electronic cash draw down procedure that can be used to meet University cash needs as they arise.

  For non-Federal agencies, financial reporting is usually included as part of the invoice. Federal agencies generally require invoicing/electronic draws and the submission of financial reports to be separate processes.

  Invoicing and/or financial reporting requirements should also be reviewed to assure that they do not contain any unusual or special features. It is standard University policy to report expenditures by major budget category. Detailed expenditure reporting by line item or a requirement to provide copies of source documents (invoices, payroll registers, etc.) is not acceptable.

  Award subject matter related to program deliverables, i.e. narrative reports, should be reviewed and approved by the PD.

Negotiations with Sponsoring Agency

If it becomes necessary to negotiate administrative or fiscal terms and conditions of an award document, this should be negotiated by the staff in Office of Extramural Support.

Negotiations that involve program content and or program deliverables are the responsibility of the PD or appropriate department or divisional staff.

Cost Sharing Information Forms

Federal award budgets must be reviewed to determine whether UW-Extension is required to document project expenditures. It is University policy, that whenever possible, institutional cost sharing should be documented, by assigning a portion of the salaries of staff who will be involved in the project, to non-federal funding sources. This is accomplished by completing a Cost-Sharing Information Sheet (Appendix 5) for each staff member who will be providing effort towards the project funded by institutional non-federal funds. This data is entered into ESIS. During the project, PARS will be generated to document non-federal (cost sharing) effort in support of the federally funded project. The actual cost sharing consists of the staff member's PAR certified salary plus related fringe benefits and indirect costs.

Although documentation of salary effort is the preferred method for providing mandatory cost sharing, special arrangements may occasionally be necessary. Before the federal award can be formally accepted, the method for documenting non-salary cost sharing must be clarified. If a portion of the cost sharing is to be provided by another UW institution or external organization, clear evidence of their acceptance of this responsibility must be on record.

Signature Authority

All award documents (grants, contracts, agreements, etc.) that require a University signature must be signed by a University official authorized to sign on behalf of the Board of Regents of the University of Wisconsin System. Awards received directly by departments that are not in response to a formally processed proposal must be processed with a completed UW-Extension Extramural Support Transmittal form.

POST AWARD ADMINISTRATION

University policies and procedures governing expenditures of State operating funds are also applicable to gift and grant, and contract monies. Please follow the approved budget when processing expenditures against your project. The following information may be useful in the fiscal administration of your project.

Financial Reports/Invoices to Funding Agency

Financial reports for projects assigned to 133 or 144 funds are prepared by the Office of Extramural Support. If the financial report is in a format that is inconsistent with the budget schemes that are available for the accounting reports, the Division may be required to prepare the financial report. The Divisional Business Office will forward the report through the UWEX Office of Extramural Support, which will review the report. Copies of all Financial reports, statements and supporting schedules need to be in compliance with GAAP, University policies and procedures, federal and state requirements as well as specific agreements and OMB Circulars A-21 (cost principles), A-110 (administrative circular), and A-133 (audit requirements). The OMB Circulars are available on the RSP web site (http://whitehouse.gov/omb/grants/index.html).

Generally UWEX Office of Extramural Support will prepare all invoices sent to the grantor. Invoices will be sent based upon the approved terms and conditions of the award document. The Office of Extramural Support sends copies of all Financial reports to the PD and the Dean/Directors Office. The Office of Extramural Support will respond to the grantor if there are disputes or collection problems with the grantor.

Compliance with Sponsoring Agencies Terms and Conditions

It is the PD's responsibility to be in compliance with the sponsoring agencies terms and conditions for expenses, reporting, and closing arguments. The Office of Extramural Support will review expenses, reporting and closing requirements to insure compliance.

Budget Summary Reports, Expenditure Requirement & Special Requirements

Budget Summary Reports

Budget Summary Reports and Expenditure Reports provide data on personnel appointments, requisitions, and expenditures processed against extramurally funded projects. These reports will be available for review and/or print through the SFS Web Inquiry System at https://wisdm.doit.wisc.edu/wisdm. Access rights to this web site are available through your Division Business Office. Review these reports to insure that personnel and other costs are being appropriately charged to your project.

Personnel

To avoid the need for salary payment transfers, it is important that steps are taken to allocate staff salaries promptly to extramurally funded projects. Otherwise, salaries may be needlessly charged to the incorrect fund. All new positions must be coordinated with the Dean's/Director's Personnel Officer.

• Academic - Department must initiate Personnel Action Forms for existing personnel and/or new staff charging the account for the appropriate percent of their work related to the project.
  
  
• Classified - Department must notify the UWEX Payroll Office for proper payrolling of existing positions.
  
  
• LTE and Student Hourly - Time sheets must indicate clearly the fund and account to be charged.
  
  
• Ad Hoc - An "Additional Instruction Appointment Form" should be initiated for professional ad hoc personnel who are to be payrolled (i.e., currently employed elsewhere in the University System or where an employer/employee relationship exists).
  
  
• Independent Contractor - An individual who is not currently a University employee can be paid for services as an independent contractor if there is clearly no employer/employee relationship and the appropriate documentation is provided to the UWEX Business Services Office. Please reference UWEX Policy and Procedure Document No. 3 Payment for Personal Services for details

Supplies and Services

Requisitions for zero dollar blanket orders to UW-Madison service centers should be processed as soon as possible. Be sure staff on the project are aware of the order number and the applicable order number is used for services related to the project. For unusual expenditures a short statement should be included on requisitions, etc., which indicate how the expenditure relates to the project. Please avoid excessive end of the project spending. Project staff should monitor open requisitions. If unexpended balances will not be used, the requisitions should be closed or reduced.

Postage

When sending out project related mailings through the Extension mailroom, be sure to use the bar-coded charge tickets issued to your department by UWEX Mail Services.

Equipment

Capital equipment (items with $5,000 minimum cost) should not be purchased unless specifically identified in the approved budget for your project. Ownership of permanent equipment is determined in the terms of the grant or contract. In either case, the PD is responsible for such equipment and must account for all items periodically and at the close of the project.

Telephone

Toll and STS calls may be charged to extramural funds. In case of telephones used solely for your project, all toll and STS calls can be charged directly to the project by notifying the University DOIT Telecommunications Office. When only specific calls can be assigned to your project the charging of these calls can be facilitated by the use of the "Telephone Funding Change Request" form that is available (Appendix 8).

Travel

All travel included in the budget and related to the project should be charged to the assigned fund and project/grant number. Travel Expense Reports, travel agency invoices, etc. should include an explanation as to how the expenditures relate to the project.

Fringe Benefits

Wisconsin Statutes Section 20.865 requires the fringe benefits applicable to salaries paid for extramural funds shall be charged to such funds. A fringe benefit charge will be applied to each project/grant number automatically and will be based on the present rate and the actual salaries paid in a given month. If the salary category is increased, the amount of fringe benefits will be increased as well. The fringe benefit rates are determined annually and a separate rate is established for the different types of salary classifications.

Indirect Costs

Indirect costs will be charged to the project/grant according to the agreed upon rate. When revising a budget, the PD must consider the effect the revision will have on the amount of indirect cost to be charged.

Subcontracts

If a project awarded to University of Wisconsin-Extension involves subcontracting with a State Agency or other organizations, the department should work with the Division Business Office in drafting up a sub-contract for review by the Office of Extramural Support. Sub-contracts of Federal grants have special requirements. See attachments for Federal and non-Federal Subcontracts (Appendix 10) and (Appendix 11). Contracting agreements with another UW System campus must be issued in the form of an InterInstitutional Agreement (shared grant).

Personnel Activity Reports (PAR)

If the project involves cost sharing, the Office of Extramural Support requires the completion of the Extramural Support Cost-Sharing Information Sheet (Appendix 5) for each individual identified as match in the project budget. A PAR is generated to record and certify the required match. The PAR must be verified by the employee/supervisor quarterly (classified) or semi-annually (academic). See (Appendix 7) Business Services Policy and Procedures Document #4.

Cost Sharing Positions

To assure that mandatory cost sharing commitments are met, the Office of Extramural Support should be notified of any changes in staff effort from the levels initially budgeted. This requires a revised Cost Sharing Information Sheet (Appendix 5) to be sent through the UWEX Business Services Office to the Office of Extramural Support and entered into ESIS.

No-Cost Extension

If it is necessary to extend the project period, it is the PD's responsibility to request the extension from the agency. Requests for time extensions should be submitted by the PD to the funding agency at least 60 days before expiration through their Division Business Office for forwarding to the Office of Extramural Support for counter-signature and submission. The Office of Extramural Support will send out the official acceptance of the request to the PD and Division Business Office when the funding agency has returned a fully executed copy.

Re-Budget Requests

Anticipated budget changes may require approval of the funding agency. Requests should be submitted as soon as it is known that anticipated expenditures will not be in compliance with the approved budget. Requests to the funding agency for budget revisions are the responsibility of the PD and should be routed with a Transmittal Form to the Office of Extramural Support. The Office of Extramural Support will send out the official request.

Correspondence

All administrative correspondence to the funding agency should reference both the agency's identification number and the fund and project/grant number assigned by the University. The Division Business Office and the Office of Extramural Support should be copied on all correspondence.

Project Income

Funding agency terms generally require that the University account to the funding agency for program income related to projects funded with extramural funds. It is therefore important that income generated from the sale of goods and/or services are redeposited to the source of funds paying the costs of the sale. The only exception to this would be if the terms of the extramural project allow a specific alternative for handling any income generated.

Close out Procedures

In most circumstances, the PD is responsible for submitting final program reports to the agency in compliance with the terms and conditions of award. The final financial reports is prepared by the OES in collaboration with the Divisional Business Office and the Project Director and are submitted by the Office of Extramural Support. The UWEX Business Services Office closes all open encumbrances. The Divisional Business Office initiates any adjustments (transfers) required to close the account and notifies the Office of Extramural Support when the final financial report can be submitted within the close out period (usually ninety (90) days on all Federal awards) allowed by Sponsor.

Financial Audits

All audits of UWEX Extramural funds should be coordinated through the Office of Extramural Support in cooperation with the UWEX Internal Auditor. The auditee (UWEX through its Division Business Offices) provides financial statements that reflect its financial position and cash flow for the fiscal year audited. All institutions of higher education are subject to the cost principles contained in OMB Circular A-21. OMB Circular A-133 specifies the audit requirements and objectives for non-Federal entities that administer Federal awards totaling over $300,000. When Federal funds are being subcontracted or sub-granted to other entities, UWEX Business Services Office is required to monitor the activities of subrecipients advising them of audit requirements. The auditee is responsible for follow-up and corrective action on all audits findings. The OMB circulars can be found on the web at http://whitehouse.gov/omb/grants/index.html.

Other General Administrative/Fiscal Information

Please refer to the UWEX Business Services Policy and Procedure Documents for additional information.

SMITH LEVER FUND ADMINISTRATION

Steps for Smith-Lever Applications

1. Obtain the ES-USDA "Request for Applications" (RFA). ES-USDA publishes the RFA that includes guidelines and the Federal Application Submission Package, standard forms that accompany the narrative sections of the application. All ES USDA grant applications must use the standard forms. If the information received from Washington suggests that these forms are not needed for award application, consult with the Cooperative Extension (CES) Budget Office to confirm the submission requirements. Provide a copy of the RFA to the CES Budget Office before proposal and budget development begins.
   
   
2. Develop programmatic materials and a budget that represents the project's plan of work. Confer with the Program Leader, District Director and CES Budget Office in the early stages of proposal planning. Experience demonstrates that more time allowed for careful review before a deadline results in a better overall product. Specific budget issues to not and to discuss with the CES Budget Office include the following:
   
   
   • Indirect costs are not charged to Smith-Lever budgets;
     
     
   • Salaries and the fringe benefits rate may increase over the life of the project;
     
     
   • The fringe benefits rate is adjusted in Smith-Lever budgets to comply with federal regulations;
     
     
   • Cost sharing must be discussed with the CES Budget Office.
     
     
   The project budget is entered on the "BUDGET" form provided in the Federal Application Submission Package.
   
   
3. Submit for review the required number of copies (plus one for CES Budget Office files) of the application and a draft cover letter to accompany the proposal. Allow at least ten working days for administrative review and approval by the State Extension Director (Dean of Cooperative Extension). The first review, by the CES Budget Office, is for completeness, for compliance to specifications, and for budget accuracy. The CES Budget Office forwards the proposal package to the Dean/State Extension Director for review. Following the approval and signature of the Director, the signed application is returned to the CES Budget Office who sends it (By mail, express, or fax, depending on the due date) to ES-USDA.

Receipt of the Smith-Lever Award

1. After written confirmation of the award is received from ES-USDA, the Business Services Office assigns a Fund 143 account number to the project and notifies the CES Budget Office. The CES Budget Office notifies the Project Director of the new charge number. The assignment of this number signals approval to use the account number to begin incurring expenses for project activities.
   
   
2. A Budget Summary Report and Expenditure Report will be prepared monthly and will be available for review and/or print through the SFS Web Inquiry System at https://wisdm.doit.wisc.edu/wisdm. The Project Director is responsible for regular review of expenses. The CES Budget Office is available to answer questions throughout the project period. UWEX payroll and Business Services offices will be consulted for specific payroll and purchasing issues.
   
   
3. Requests for budget revisions or for extensions to the grant period should be submitted to ES-USDA through the CES Budget Office.
   
   
4. Narrative progress reports are the responsibility of the Project Director. Financial reporting on Smith-Lever awards is the responsibility of the CES Budget Office.

UW-EXTENSION
APPLICABLE INDIRECT COSTS RATES
(EFFECTIVE 7-1-96)

INDIRECT COST RATE

SOURCE OF FUNDS	28% MTDC	26% MTDC	15% OF TDC	8% OF TDC	STIPULATED BY DONOR'S WRITTEN POLICY	NONE
Gifts (must meet all gift criteria)						X

FEDERAL FUNDS
A.  Federal Agencies:
(on-campus)(unless regulatory restriction)	X
(off-campus)		X
B.  Federal Pass Through (All sources except State of WI,                                      and other WI governmental units):
(on-campus)	X
(off-campus)		X
Exception, entity with established lower rate that      differs from full rate.					X
C.  Federal Pass Through Funds from Wisconsin State      Agencies, Counties, Municipalities, or Local Govt. Units:
1.  (All agencies except DHSS, DPI and WTCS)			X
2.  (DHSS, Div of Health & DHSS, Div of Community Svc)			X
3.  (DPI, WTCS and all other divisions of DHSS)				X

NON-FEDERAL FUNDS
A.  Non-Profit Entities:
1.  Wisconsin Government Units:
Funded with GPR Funds						X
Partnership agreements with Cooperative Extension                & WI Counties, & WHA-TV/Radio and ECB						X
Other than above **			X
2.  Sanctioned Support Entities (i.e. Friends of WHA-TV)						X
3.  Other Non-Profit Agencies:
(on-campus)	X
(off-campus)		X
Exception, entity with established lower rate that           differs for full rate. TDC					X
B.  For Profit Entities:
(on-campus)	X
(off-campus)		X


MTDC:  The Modified Total Direct Cost base is defined as total direct cost excluding capital equipment expenditures, tuition remission,
that portion of each subaward IN EXCESS OF $25,000, charges for rental costs, scholarships and fellowships. TDC: Total Direct Costs is
defined as all direct costs. OFF-CAMPUS Definition: When project personnel who are performing project activities do not have access to the
facilities at UW-Extension, the project is considered off-campus. The off-campus rate will apply when, a. more than 50% of federally
supported personnel cost are incurred off-campus during the budget period, and b. more than 50% of the scope of project activities are
performed at facilities that are off-campus, and/or c. rent is charged directly to a project where the activities are performed in non-owned
institutional facilities. If more than 50% of the project is performed off-campus, the off-campus rate will apply to the entire project.
Grants or contracts normally will not be subject to more than one indirect cost rate. Note: the indirect cost rate for cost share can
not exceed the maximum indirect cost rate of a federal award, and must be the rate designated in the budget of
any non-federal award (i.e. Federal award at off-campus rate, the cost share indirect cost rate applied to any
salary and fringe benefits would be our off-campus rate)
EXCEPTIONS TO ANY OF THE ABOVE WILL REQUIRE THE APPROVAL OF THE CHANCELLOR OR HIS/HER DESIGNEE.

** 15% TDC will be requested with the following clarifying statement attached to the budget.

If funded from state GPR funds or Nonfederal funds that do not provide indirect costs, indirect costs should be excluded from the award.



EXTRAMURAL SUPPORT FUND ASSIGNMENT GRID



			104	104
FUNDING	133	144	PR	GPR	143	161	128
GIFTS (REQUIRED FIVE CRITERIA MET)	X					X
GRANTS - FEDERAL *		X			X
GRANTS - NON-PROFIT ENTITY	X
GRANTS - FOR PROFIT ENTITY	X
CONTRACTS - FIXED PRICE - FEDERAL *		X			X
CONTRACTS - FIXED PRICE - NON-PROFIT ENTITY	X		X
CONTRACTS - FIXED PRICE - FOR PROFIT ENTITY	X		X
CONTRACTS - COST REIMBURSEMENT - FEDERAL *		X			X
CONTRACTS - COST REIMBURSEMENT - NON-PROFIT ENTITY	X		X
CONTRACTS - COST REIMBURSEMENT - FOR PROFIT ENTITY	X		X
AGREEMENTS - FEDERAL *		X			X
AGREEMENTS - NON-PROFIT ENTITY	X		X
AGREEMENTS - FOR PROFIT ENTITY	X		X
PURCHASE ORDER - FEDERAL *		X	X		X
PURCHASE ORDER - NON-PROFIT ENTITY	X		X
PURCHASE ORDER - FOR PROFIT ENTITY	X		X
FEES FOR SERVICE	X **	X **	X	X **	X **		X
TUITION FEES	X **	X **	X		X **		X
ROYALTY FEES	X **		X				X


* Includes pass-thru federal funds from non-federal agencies.
** Only to be used when incidental goods/services are produced by recipient fund. Must be deposited as
a "Sales Credit".



Click here for the Extramural Support Transmittal Form with Instructions

UW-EXTENSION
REQUEST FOR PROJECT/GRANT NUMBER IN ADVANCE
OF AWARD (88-1)

We request a project/grant number be assigned, in advance of the receipt of an official award, in support of the following:



UW Proposal Number:
Sponsoring Agency:	Prime Source of Funding
	(if pass
	through)

Project Title:

Program Director:

Social Security No.

Organization         Div.       Dept.	Program	Scheme       B C E F G H N P
Begin Date:	End Date:
Amount:



Justification: (Provide a brief statement or attach documentation verifying the award is forthcoming)



Agency Contact:
	name	phone number	email

Clearances

Space, remodeling, or construction:	No	Yes	Onfile at OES	Yes, attached
Potential environmental impacts:	No	Yes	Onfile at OES	Yes, attached
Human Subjects:	No	Yes	Onfile at OES	Yes, attached
Cost Sharing and/or Documented Match:	No	Yes	Onfile at OES	Yes, attached

Dept. contact Individual to Notify with No.	Signatures:
Name	Project Director
E-mail	Dept Chair/Program Leader
Phone	Dean/Director


If an award is not received, or if the University is unable to reach final agreement with the prospective
sponsor, the Dean/Director's signature also indicates agreement to promptly identify an alternate
source of unrestricted funds to cover all expenditures charged to this project



APPROVED PROJECT/GRANT NUMBER	OES PERSONNEL Date
	Institutional Signature

xc: UWEX Division Rep.
      Project Director

09/20/2000

Date:

Prepared by:

UNIVERSITY OF WISCONSIN EXTENSION
EXTRAMURAL SUPPORT
MANDATORY COST-SHARING INFORMATION SHEET

COST-SHARED
EMPLOYEE NAME:
SOCIAL SECURITY NO.
FUND-PRJ/GRANT
  NO. 144 -      OR PROPOSAL NO.
FEDERAL AGENCY
PROJECT TITLE
COST-SHARING PERIOD FROM THROUGH
COST-SHARING PERCENT (WHOLE NUMBERS ONLY)

COST-SHARING SOURCE: FUND PROJECT/GRANT ORG PROG.

PAR CODE:     A-Annual     C-Academic     X-Academic Summer     H-Classified +



ACCOUNT CODE	TITLE DESCRIPTION	F/B INDICATOR CODE ++
100X or 105X	Faculty or Academic Staff	1
116X	Research Associate	3
116X 0r 121X	Teaching, Project, Program or Graduate Associate	3
123X	Research Assistant	4
	Other


COST SHARING SOURCE APPROVALS:

Department Chair/Director *

Date

Dean/Director **

Date

*	Necessary if different from the department administering the award.
**	Necessary if different from the division administering the award.
+	Should not be used unless absolutely necessary
++	Fringe Benefit Indicator code for use by Office of Extramural Support

Note: All cost share must be within the same time frame as the award being cost shared.

 

PERSONNEL ACTIVITY REPORTS

Purpose of the PAR

The Personnel Activity Report (PAR) is designed to gather effort-related data as required by the Office of Management & Budget (OMB) Circular A-21. These reports are used to document direct salary charges on, and mandatory cost-sharing to, Federally sponsored agreements.

The PAR is an after-the-fact certification of an individual's actual effort. The question that should be asked is: Does this individual's actual effort agree with the payroll information that appears on the PAR? Since the PAR System certifies actual effort after-the-fact, it is inappropriate to use budget or appointment documents to certify effort.

Instructions

1. PAR reports are distributed quarterly for classified employees and semi-annually for unclassified employees.

2. A review of the PAR and associated Dollar Summary Report should be performed to determine if the payroll information on the PAR is correct. It is helpful to verify the department's payroll records with the Dollar Summary Report. This verification should point out any payrolling errors, regardless of when or where they occurred.

3. If the payroll information is correct, the person with first-hand knowledge of the individual's actual effort (e.g., the employee, his/her supervisor, etc.) should review the PAR, keeping in mind the following:

   The PARs reflect effort rather than time; the PAR System assumes that an individual's total effort equals 100%, regardless of the number of hours worked or whether he/she worked full or part-time. However, PARs only certify Federal effort. If an individual has nonfederal effort, that effort will not be reflected on the PAR and the PAR will not total 100%.

   Cost-sharing percentages are prorated over the entire PAR period. If a grant begins or terminates during a PAR period, the cost-sharing percentage will be prorated accordingly.

   Federal regulations accept accuracy within plus or minus five percentage points from committed to actual effort.

4. If an employee is payrolled in more than one department and does not sign his/her own PAR, it is necessary to take either of the following steps before the PAR is signed:

• Contact the other department(s) to verify their portion of the effort, giving them the following information: a) name of employee; b) amount paid to employee by their department per the Dollar Summary Report; c) dates covered by PAR. Please write on the PAR "effort verified by" and the name(s) and phone number(s) of the person(s) contacted the date you called, and your initials.

or

• Explain how an official in one department has the knowledge to certify effort that is not part of his/her department.

1. PARs must be signed by the employee, his/her supervisor, or the department chairperson. This should be done only when all of the steps outlined above have been completed and the individual's actual effort agrees with the information on the PAR (within the 5% allowed deviation). Original signatures are required, stamped signatures are not acceptable forms of certification. If the employee signs his/her own PAR (on the left hand side), it is not necessary for anyone else to sign as the supervisory official (on the right hand side).

2. If the PAR does not agree with the individual's actual effort (excluding changes of 5% or less), please identify the appropriate changes required to bring it into agreement before the PAR is signed.

3. Please send a copy of any Salary Payment Transfer Requests (SPTRs) resulting from changed PARs with the changed PARs.

For further information on the PAR System please contact Suzanne Samuelsen (265-5917) or Monya Schulenberg (262-6636). Thank you.

 

DoIT BILLING
TELEPHONE FUNDING CHANGE REQUEST

Department Contact Person

Telephone Number

Date

/ /

TELEPHONE NUMBER

CURRENT FUNDING

NEW FUNDING

EFFECTIVE DATE

CHANGE TO AFFECT (please check one or both)

DoIT Use Only

Fund

Project/Grant

DDS

Program

Fund

Project/Grant

DDS

Program

Month/Yr.

Annual Rental

Monthly Usage

Send completed form to DoIT Billing, 1210 W. Dayton, Rm. 2138 or Fax to 262-4679. Questions should be directed to Lianne Van Wyhe at 262-1010.

 

GIFT ACKNOWLEDGEMENT LETTER




{DATE}

{COMPANY NAME}

{ADDRESS}




Dear {NAME}:

Thank you for your contribution of {$ AMOUNT} received on {DATE} for support of research by {PD NAME} at the University of Wisconsin Extension.

The purpose of this letter is to confirm that this contribution is intended as a gift and that all parties agree to the general conditions concerning gifts to UW Extension. The University defines a gift as funding provided for general or unrestricted support for research, public service, instruction, fellowships, traineeships, or other activities. No fiscal reports or technical reports are required by the donor. Patents, copyrights, or other intellectual property rights that may result from work funded with the gift cannot be claimed by the donor; all rights reside with the University. The donor may not restrict publication by the University of the results of the work resulting from the gift in any way. In addition, there is no time limit on the expenditure of funds and the gift is irrevocable.

According to the information we have available at this time, you made a gift$____and received goods and/or services briefly described as ____. The value of those goods and/or services has been determined to be $___. Thus your net deductible contribution is $____.

If your contribution does not conform with all of the conditions listed above, or if you do not agree with the classification of your donation as a gift, please call {NAME/S AND PHONE NUMBERS} to discuss other options for donating funds to the University.

Again, on the behalf of UW Extension, thank you for your contribution.

Sincerely,






cc UW Extension Office of Extramural Support

 

SHARED GRANT DOCUMENT

The Shared Grant Transfer of Extramural Funds applies only when the transfer of funds is related to joint participation by two or more UW Institutions in the "Scope of Work" of an extramural project. A Shared Grant relationship may be determined at the time the formalgrant proposal is submitted (preferred), or subsequent to the award being issued. In either instance, both institutions should have knowledge of the transaction.

For Shared Grant transactions the following applies:

· Both institutions should establish a 144 or 133 account as appropriate;

· The institution named as the primary recipient is responsible for all reporting requirements of the granting agency and for reporting the full amount of the award to the Board of Regents;

· The primary recipient shall reimburse the subrecipient's indirect costs at the subrecipient's negotiated rate. If the shared grant was not contemplated at the time the proposal was submitted, and the primary recipient's indirect cost rate is lower than that of the subrecipient, the subrecipient must determine if they will accept the project at the rate received by the primary recipient;

· To ensure that revenues and expenditures are not double counted with respect to the UW System as a whole, class code 3301 (Legacy) or account code 3910 (Shared Financial System) should be used by the primary recipient institution to process payment to the subrecipient. The subrecipient should deposit the payment using revenue code 9910. It is important to follow these procedures so offsetting amounts can be identified by UW-System Administration.

· An "Agreement to Transfer Extramural Funds Between UW Institutions" (Attachment D) should be completed by the primary recipient institution.

Transfers of Extramural Funds that do not involve "Scope of Work" transactions should use one of the other Inter-Institutional Financial Transactions Categories covered by this Policy Paper. The Institutions will not set up a 144 or 133 account and there will normally be no pass-through of indirect cost reimbursement. The Institutions should account for the receipt as a sale or sales credit in accordance with FAP - Internal Services Chargeback (F24) depending on the appropriation from which services are being provided. This will ensure that there is no double counting of revenues and expenditures with respect to the UW System as a whole except as appropriate under generally accepted accounting principles for colleges and universities.

Normally the distinction between joint participation in a sponsored project and a sales transaction should be clear. In all cases, the nature of the agreement and not the amount involved should be the determining factor. However, in cases where the distinction may not be clear, the amount involved may be a weighing factor as follows:

· Agreements involving more than $5,000 should be examined with particular care to ensure that joint projects are not inadvertently treated as sales and that the administrative requirements imposed by the extramural sponsor are met by all parties to the agreement.

· If the amount of the agreement is less than $5,000, the additional administrative cost associated with administering joint projects may weight the classification decision in favor of a sales treatment.

 

AGREEMENT TO TRANSFER EXTRAMURAL FUNDS BETWEEN UW INSTITUTIONS

Agreement Number ___________________

This Agreement is entered into in order to specify the terms and conditions under which UW-Madison (hereinafter referred to as "Recipient") and UW-____________________ (hereinafter referred to as "Subrecipient") will participate in the conduct of a project funded by ___________________________________ (hereinafter referred to as "Sponsor") under award number __________________________, CFDA No. ________, entitled _____________________________________________________________________________________________.

Technical Direction: The Recipient Principal Investigator, _________________________, will retain technical direction of the project. The Key Person of the Subrecipient, _________________________, is considered essential to the work.

Scope of Work: The Subrecipient shall supply all of the necessary personnel, equipment, and materials to accomplish the tasks set forth in Section A.

Period of Performance: The effective period shall be from __/__ /__ through__ /__ /__.

Limitation on Costs: The reimbursable cost, both direct and indirect will not exceed $_____________ as detailed in Section B. All Subrecipient cost sharing requirements (if any) are also identified in Section B.

Invoices and Reports: The Subrecipient will submit invoices to the Recipient no less frequently than quarterly within 45 days of the end of each quarter, and a final invoice due within 45 days of the end of the award. Invoices should reflect costs incurred by major budget category, and should be sent to the following address:The University of Wisconsin-Extension Office of Extramural Support Room 104, 432 N. Lake Street Madison, WI 53706 Attention: ____________________ The Recipient will reimburse the Subrecipient within 30 days of receiving an invoice from the Subrecipient. The Subrecipient is responsible for submitting technical reports as required by the Recipient's Principal Investigator.

Institutional Representatives: Liaison with the Recipient will be through Stephanie Gray, telephone 608-262-0237, email sgray@rsp.wisc.edu. Liaison with the Subrecipient will be through _____________________, telephone _________________, email_________________________.

Transfer of Funds: Recipient Institutions that create encumbrances for these transactions will do so under class code 3301 (Legacy) or account code 3910 (Shared Financial System); if not, the Recipient will simply process payment using one of these appropriate codes. The Subrecipient will establish a fund 144 or 133 account/project as appropriate; invoice the Recipient; and deposit the funds using revenue code 9910.

Special Provisions - Recipient will include in the terms of this agreement (or attach) the Sponsor's "Notification of Award" including Sponsor's terms and conditions.

Agreement becomes valid upon the signature of the Institutional Representative of each institution:

RECIPIENT Institutional Signature

Signature____________________________________

Name & Title____________________________________

Date_____________________________

SUBRECIPIENT

Signature____________________________________

Name & Title ____________________________________

Date____________________________________

Financial and Administrative Policy

Inter-Institutional Financial Transactions (F18)

Attachment D, (2/1/01)

 

Attachment A: Scope of Work

 

 

 

 

 

Attachment B: Budget

BUDGET CATEGORIES	FUNDED AMOUNT	COST SHARING AMOUNT	TOTAL
SALARIES
ACADEMIC
CLASSIFIED
LTE
STUDENT
OTHER
TOTAL SALARIES
FRINGE BENEFITS
ACADEMIC
CLASSIFIED/LTE/STUDENT
OTHER
TOTAL FRINGE BENEFIT
SUPPLY & EXPENSE
CAPITAL EQUIPMENT
INDIRECT COSTS
GRAND TOTAL

 

MODIFICATION TO AGREEMENT TO TRANSFER EXTRAMURAL FUNDS BETWEEN UW INSTITUTIONS

Modification No. __ to Agreement No. ___________ between the University of Wisconsin-_____________ "Recipient" and the University of Wisconsin-_____________ "Subrecipient"

The above referenced agreement, which is under the direction of _________________________ of the "Recipient" and _________________ of the "Subrecipient", is hereby modified to reflect the following:

Change Limitation on Costs as follows:

DELETE: will not exceed ___________________

INSERT: will not exceed ___________________

Change Period of Performance as follows:

DELETE: from _______________________ through _____________________

INSERT: from _______________________ through _____________________

Except as modified herein, all terms and conditions of this agreement remain in full force and effect.

This Modification will become effective upon due execution by all parties.

Recipient/ Institutional signature

By __________________________________

Name & Title __________________________________

Date_________________________________

Subrecipient

By_________________________________

Name & Title __________________________________

Date __________________________________

 

Attachment A: Scope of Work

 

 

 

 

 

Attachment B: Budget

BUDGET CATEGORIES	FUNDED AMOUNT	COST SHARING AMOUNT	TOTAL
SALARIES
ACADEMIC
CLASSIFIED
LTE
STUDENT
OTHER
TOTAL SALARIES
FRINGE BENEFITS
ACADEMIC
CLASSIFIED/LTE/STUDENT
OTHER
TOTAL FRINGE BENEFIT
SUPPLY & EXPENSE
CAPITAL EQUIPMENT
INDIRECT COSTS
GRAND TOTAL