Dear Business and Grant Administrators,

Introducing a New Budget Category for Research Subject Costs on Sponsored Projects: (F6104):

SPA has recently performed a review of all of the commonly used accounts and what budget lines they roll up to within PeopleSoft.  During this analysis it was found that research subject costs currently roll up to F6000 - Other Expenses and Services.  Because there often can be confusion around what expenses fall under research subject costs versus participant support costs, it was determined that research subject costs should roll up to their own budget line similarly to how participant support cost do.  This will make it easier to budget for these costs separately during proposal development and ensure they are properly expensed during award management versus budgeting for research subject costs within a generic budget category like other expenses and services.

Effective 10/7/19, the following account codes will roll up to the new budget line F6104 – Research Subject Costs. 

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What are Research Subject Costs (F6104):

 

Research subject costs are the allowable personal expense reimbursements to a patient, subject, or volunteer, such as patient travel, subsistence, or incentives.  These expenses are not exempt from F&A. 

 

What are Participant Support Costs (F6101):

 

Participant support costs are direct costs for items such as stipends, subsistence allowances, and travel paid to or on behalf of a participant or trainee (but not UVM employees) in connection with conferences or training projects as defined by Uniform Guidance 200.75 - Participant Support Costs.  All of the following criteria are required in order for a participant support cost to be allowable:

 

·         Listed in the original Funding Opportunity Announcement.

·         Included in the budget and approved by the federal awarding agency or prior written approval is received.

·         Excluded from the MTDC base when calculating F&A costs.

·         Justified programmatically

 

Participant support costs will also have a separate PeopleSoft project number created, as the funds may only be used for the approved participant support cost expenditures and sponsor prior approval is needed to rebudget to other direct cost categories.

 

Please refer to our SPA website for further guidance on participant support costs.

 

What This Change Means:

 

If you are trying to charge a research subject cost to a sponsored project after today a new budget line will need to be created in PeopleSoft in order for the transaction to be posted.  In preparation, SPA is proactively adding the F6104 budget line to any project that is currently active and had a research subject expense posted in PeopleSoft during 2019.

 

Please contact your assigned SPA Financial Analyst for assistance if you run into any “No Budget Exists” errors when trying to charge to a research subject account code or if you have any questions on what budget line is appropriate for the expense you are trying to charge.

 

Thank you.

 

Linda Serrantonio, CRA | Team Lead

Research Finance | Reporting

University of Vermont

Sponsored Project Administration

217 Waterman | 85 South Prospect Street

Burlington, VT 05405-0160

P: 802-656-4194 | [log in to unmask] | www.uvm.edu/spa/

 



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