finance and administration
grants & contracts accounting
grants & contracts accounting
Regulations & References
| UNIVERSITY RESOURCES | DESCRIPTION |
| FINANCE ADMINISTRATIVE POLICIES AND PROCEDURES | Finance Administrative Policies and Procedures Website |
| MUSC'S COST ACCOUNTING STANDARDS | MUSC CAS Website |
| MUSC'S DISCLOSURE STATEMENT | Disclosure Statement (DS-2) |
FEDERAL AGENCY / PUBLICATION | DESCRIPTION |
| FEDERAL OFFICE OF MANAGEMENT AND BUDGET: | OMB Circulars Website |
| Circular A-21 (Revised 5/10/04) | "Cost Principles for Educational Institutions" - Establishes Federal cost principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. |
Circular A-110 | "Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations". |
Circular A-133 | "Audits of States, Local Governments, and Non-Profit Organizations"- Sets forth standards for obtaining consistency and uniformity among Federal agencies for audits. |
| NATIONAL INSTITUTES OF HEALTH: | NIH Website |
| NIH Grants Policy Statement (Revised 12/2003) | Outlines the terms and conditions of NIH grant awards. Also provides information about the NIH organization, staff, and grants process. |
| NIH Commons | NIH Electronic Research Administration website. |
| NATIONAL SCIENCE FOUNDATION | NSF Website |
| OTHER FEDERAL REGULATIONS: | |
| Federal Domestic Maximum Per Diem Rates | Per Diem Rates are set by Federal fiscal year effective beginning each October 1. |
| Federal Acquisition Regulation (FAR) | Codification of uniform policies and procedures for acquisition (contracts) by all Federal executive agencies. |
| Code of Federal Regulations (CFR) | Codification of the general and permanent rules published in the Federal Register by the Federal executive departments and agencies. |
| OTHER REFERENCES | DESCRIPTION |
| College and University Business Administration | "Research and Sponsored Programs" chapter from textbook. |
| National Council of University Research Administrators (NCURA) | National organization of individuals involved in research administration at colleges, universities, and teaching hospitals. |
| OSTP Analysis of F&A Costs at Universities | Office of Science and Technology Policy report on F&A costs issued in July 2000. |
| RAND Report: Paying for University Research Facilities and Administration | Report by the RAND Science and Technology Institute presenting objective information on F&A costs at universities issued in 2000. |
| Society of Research Administrators (SRA) | International organization dedicated to education and professional development of research administrators. |