Los proyectos con auspicio externo federal están regulados por las cartas circulares:

 

OMB A-21 http://www.whitehouse.gov/omb/circulars_a021_2004    

OMB A-110 http://www.whitehouse.gov/omb/circulars_a110

EDGAR (Education Department General Administrative Regulations)  http://www2.ed.gov/policy/fund/reg/edgarReg/edgar.html

 

También están sujetas a regulaciones administrativas de la agencia y el contrato o acuerdo firmado.

 

Uno de los elementos más importantes de la propuesta es la justificación o el narrativo del presupuesto.  El mismo se debe hacer de acuerdo las guías específicas de la agencia y debe tener explicaciones o contestar preguntar.  Cuando se construye, se debe presentar cómo se calcularon las cantidades de cada partida presentada. La Circular A-21 de la Oficina de Gerencia y Presupuesto Federal (OMB) es la reglamentación que define los costos a incluir en el presupuesto de las instituciones educativas.  También, define el método para la identificación y cálculo de las tasas de costos indirectos (F & A costs).   

 

Los costos de un proyecto son rembolsables por el gobierno federal solamente si son:

 

·         Razonables: Si una persona prudente compraría el mismo artículo y pagaría el mismo precio. 

·         Asignables (allocable): Es asignable al proyecto en proporción a los beneficios derivados de los objetivos.

·         Tratados consistentemente: Es tratado igual que otros gastos de la institución dadas las mismas circunstancias. 

 

Si no llenan estos requisitos, se consideran costos no permitidos (unallowable).

 

Costos no permitidos

 

 

Costos directos

 

Los costos directos que pueden ser claramente identificados y directamente contabilizados contra un proyecto específico

 

Ejemplos:

·         Salarios

·         Beneficios marginales

·         Equipo

·         Materiales

·         Viajes

 

La Carta Circular A-21 establece:

 

Salarios y beneficios del personal

 

 

Circular A-21 Salary rates for faculty members.

 

(1)     Salary rates for academic year.

 

Charges for work performed on sponsored agreements by faculty members during the academic year will be based on the individual faculty member's regular compensation for the continuous period which, under the policy of the institution concerned, constitutes the basis of his salary. Charges for work performed on sponsored agreements during all or any portion of such period are allowable at the base salary rate. In no event will charges to sponsored agreements, irrespective of the basis of computation, exceed the proportionate share of the base salary for that period. This principle applies to all members of the faculty at an institution. Since intra-university consulting is assumed to be undertaken as a university obligation requiring no compensation in addition to full-time base salary, the principle also applies to faculty members who function as consultants or otherwise contribute to a sponsored agreement conducted by another faculty member of the same institution. However, in unusual cases where consultation is across departmental lines or involves a separate or remote operation, and the work performed by the consultant is in addition to his regular departmental load, any charges for such work representing extra compensation above the base salary are allowable provided that such consulting arrangements are specifically provided for in the agreement or approved in writing by the sponsoring agency.

 

(2) Periods outside the academic year.

 

(a)     Except as otherwise specified for teaching activity in subsection (b), charges for work performed by faculty members on sponsored agreements during the summer months or other period not included in the base salary period will be determined for each faculty member at a rate not in excess of the base salary divided by the period to which the base salary relates, and will be limited to charges made in accordance with other parts of this section. The base salary period used in computing charges for work performed during the summer months will be the number of months covered by the faculty member's official academic year appointment.

 

(b)     Charges for teaching activities performed by faculty members on sponsored agreements during the summer months or other periods not included in the base salary period will be based on the normal policy of the institution governing compensation to faculty members for teaching assignments during such periods.

 

(3)     Part-time faculty. Charges for work performed on sponsored agreements by faculty members having only part-time appointments will be determined at a rate not in excess of that regularly paid for the part-time assignments. For example, an institution pays $5000 to a faculty member for half-time teaching during the academic year. He devoted one-half of his remaining time to a sponsored agreement. Thus, his additional compensation, chargeable by the institution to the agreement, would be one-half of $5000, or $2500.

 

(4)     Noninstitutional professional activities. Unless an arrangement is specifically authorized by a Federal sponsoring agency, an institution must follow its institution-wide policies and practices concerning the permissible extent of professional services that can be provided outside the institution for noninstitutional compensation. Where such institution-wide policies do not exist or do not adequately define the permissible extent of consulting or other noninstitutional activities undertaken for extra outside pay, the Federal Government may require that the effort of professional staff working on sponsored agreements be allocated between (1) institutional activities, and (2) noninstitutional professional activities. If the sponsoring agency considers the extent of noninstitutional professional effort excessive, appropriate arrangements governing compensation will be negotiated on a case-by-case basis. 

 

75.519.1     Compensation of staff

 

(1)     A grantee may not use its grantee to pay a project staff member for time or work for which that staff member is compensated from some other source of funds.

 

Materiales


Un proyecto usualmente consume material de oficina y equipo menudo tales como artículos de laboratorios, materiales instruccionales, etc.  La compra de computadoras no es permitida si no se justificó en la propuesta.

 
Viajes

 

Algunas agencias requieren datos específicos de cada viaje propuesto, incluyendo el destino, hospedaje, los costos de transportación, comida, número de días y una descripción de la conexión con el proyecto.   Puede referirse al Documento normativo F-0910-024.

 

Equipo

 

El equipo para el gobierno federal es todo artículo o propiedad tangible cuya vida útil sea mayor de dos (2) años o cuyo costo sea $5,000 o más. La UIPR considera equipo todo artículo cuyo costo unitario sea $1,000 o más a nivel de capitalización.  Este equipo debe tener una descripci’on individual, los costos e impuestos estimados y ser adecuadamente justificados.  Todo equipo comprado debe ser reportado a la Oficina de Propiedad. 

 

Consultores

 

Por definición, los consultores no son empleados de la Universidad.  Los mismos son presupuestados sólo para tareas cuando no hay expertos en el Recinto en la materia.  Internas: Se consideran como obligación universitaria, no conlleva remuneración adicional al salario base por tiempo completo.  El gobierno federal no autoriza el pago de compensación adicional por concepto de consultoría a facultad que colabora proveyendo consultorías en proyectos de su misma institución. Los servicios de consultoría deben ser justificados en término de experiencia, compensación, número de días o por ciento de tiempo contemplado.  El pago no debe exceder la tarifa que normalmente el consultor recibe por un trabajo similar. 

 

Circular A-21 Professional service costs

 

Costs of professional and consultant services rendered by persons who are members of a particular profession or possess a special skill, and who are not officers or employees of the institution, are allowable, subject to subparagraphs b and c when reasonable in relation to  the services rendered and when not contingent upon recovery of the costs from the Federal Government.

 

EDGAR: 75.516 Compensation of consultants—employees of institutions of higher education.

 

If an institution of higher education receives a grant for research or for educational services, it may pay a consultant's fee to one of its employees only in unusual circumstances and only if:

 

(a) The work performed by the consultant is in addition to his or her regular departmental load; and

(b)  (1) The consultation is across departmental lines; or

(2) The consultation involves a separate or remote operation.

 

Costos de apoyo a los participantes


Los costos de apoyo a los participantes para asistir a conferencias/talleres es permitido por algunas agencias.  Algunos programas incluyen partidas de apoyo directo a los participantesEstas partidas no forman parte del costo directo del proyecto y no se computa sobre ellas costo indirecto.  Para modificar las mismas se requiere aprobación previa de la agencia.  Estos gastos se hacen como pagos directo a los participantes o como pagos en representación de los participantes.

 

Estas partidas pueden incluir conceptos tales como:

 

·         Estipendios

·         Alimentos

·         Libros u otros materiales educativos

·         Alojamiento

 

Otros costos

 

·         Comunicaciones (teléfono, fax, correo)

·         Publicaciones

·         Contratos de mantenimiento

·         Evaluador Externo

·         Renta de equipo o espacio físico

·         Costos de manejo de sujetos humanos (propuestas de investigación)

·         Correo (reclutamiento de participantes y cuestionarios)

·         Mantenimiento de equipo

·         Teléfono

 

Costos indirectos o administrativos

 

Los costos indirectos o administrativos son aquellos que no se pueden identificar ffácilmente o directamente con un proyecto en particular, pero son necesarios para la operación de la institución.

 

Ejemplos:

 

·         Mantenimiento de planta física, estacionamiento, limpieza y calles

·         Espacios de oficinas

·         Servicios administrativos que incluyen contabilidad, recursos humanos y otras funciones administrativas

·         Luz

·         Biblioteca

 

La tasa negociada de la UIAPR con el DHHS es:

 

·         68% del total de salarios excluyendo beneficios marginales (actividades en el recinto).

·         36% del total de salarios excluyendo beneficios marginales (actividades fuera del recinto).

·         Algunos programas indican el por ciento a utilizar y la base a la cual aplicarlo.

 

Ejemplo: 

 

 

Compartir gastos (cost sharing)

 

Algunas agencias requieren una contribución del costo total del proyecto como costos compartidos.  El pareo de fondos consiste de aquellas aportaciones de recursos realizadas a un proyecto que no son subvencionadas por la entidad auspiciadora.   Los fondos de pareo pueden ser:

 

·         Pareo en efectivo - aquel que proviene de las fuentes propias de la Institución u organización proponente.

·         Pareo en género - aquel que se estima mediante la valorización de contribuciones hechas por terceros.

 

Según la reglamentación hay 3 tipos de pareo:

 

·         Pareo obligatorio - aquel que es requerido por estatutos o requisitos del programa.

·         Compromiso voluntario - aquel que propone el solicitante sin ser un requisito de la entidad auspiciadora. De la propuesta ser aprobada, dicho pareo se convierte en uno obligatorio.

·         Pareo voluntario no comprometido - aquella aportación al costo del proyecto en exceso del compromiso establecido en el presupuesto y los documentos oficiales. Este tipo de pareo no es necesario documentarlo.

 

La Universidad Interamericana de Puerto Rico no promueve el comprometer fondos de pareo a proyectos de subvención externa a menos que dicha aportación sea un requisito de ley del programa y dicho costo conste por escrito en los documentos de aprobación de los proyectos provistos por la agencia.  En el caso en que dichos fondos sean requeridos, los costos asociados a compromisos de pareo tienen que cumplir con los siguientes requisitos:

 

·         Constar y ser verificables en los records de la Universidad,

·         Ser costos necesarios para el proyecto, permisibles y tratados de forma consistente, según establecido por la reglamentación federal (2 CFR 220 y 2 CFR 215.)

·         Tienen que cumplir con los principios de costos (2 CFR 220)

 

·         Permisibles

·          Asignables

·          Razonables

 

La reglamentación federal no permite los siguientes conceptos de gastos como pareo a proyectos:

 

 

Education Department General Administrative Regulations (EDGAR)

 

74.23 Cost sharing or matching

 

(a)     All contributions, including cash and third party in-kind, are accepted as part of the recipient's cost sharing or matching when contributions meet the following criteria:

 

(1) Are verifiable from the recipient's records.

(2) Are not included as contributions for any other federally-assisted project or program.

(3) Are necessary and reasonable for proper and efficient accomplishment of project or program objectives.

(4) Are allowable under the applicable cost principles.

(5) Are not paid by the Federal Government under another award, except where authorized by Federal statute to be used for cost sharing or matching.

(6) Are provided for in the approved budget when required by the Secretary.

(7) Conform to other provisions of this part, as applicable.

 

(b)     Unrecovered indirect costs may be included as part of cost sharing or matching only with the prior approval of the Secretary.

 

(c)     Values for recipient contributions of services and property shall be established in accordance with the applicable cost principles. If the Secretary authorizes recipients to donate buildings or land for construction/facilities acquisition projects or long-term use, the value of the donated property for cost sharing or matching shall be the lesser of—

 

(1) The certified value of the remaining life of the property recorded in the recipient's accounting records at the time of donation; or

(2) The current fair market value. However, if there is sufficient justification, the Secretary may approve the use of the current fair market value of the donated property, even if it exceeds the certified value at the time of donation to the project.

 

(d)     Volunteer services furnished by professional and technical personnel, consultants, and other skilled and unskilled labor may be counted as cost sharing or matching if the service is an integral and necessary part of an approved project or program. Rates for volunteer services must be consistent with those paid for similar work in the recipient's organization. In those instances in which the required skills are not found in the recipient organization, rates must be consistent with those paid for similar work in the labor market in which the recipient competes for the kind of services involved. In either case, paid fringe benefits that are reasonable, allowable, and allocable may be included in the valuation.

 

(e)     When an employer other than the recipient furnishes the services of an employee, these services shall be valued at the employee's regular rate of pay (plus an amount of fringe benefits that are reasonable, allowable, and allocable, but exclusive of overhead costs), provided these services are in the same skill for which the employee is normally paid.

 

(f)     Donated supplies may include such items as expendable equipment, office supplies, laboratory supplies, or workshop and classroom supplies. Value assessed to donated supplies included in the cost sharing or matching share shall be reasonable and shall not exceed the fair market value of the property at the time of the donation.

 

(g)     The method used for determining cost sharing or matching for donated equipment, buildings, and land for which title passes to the recipient may differ according to the purpose of the award.

 

(1)If the purpose of the award is to assist the recipient in the acquisition of equipment, buildings or land, the total value of the donated property may be claimed as cost sharing or matching.

(2)If the purpose of the award is to support activities that require the use of equipment, buildings or land, normally only depreciation or use charges for equipment and buildings may be made. However, the full value of equipment or other capital assets and fair rental charges for land may be allowed, provided that the Secretary has approved the charges.

 

(h)     The value of donated property must be determined in accordance with the usual accounting policies of the recipient, with the following qualifications:

 

(1) The value of donated land and buildings may not exceed its fair market value at the time of donation to the recipient as established by an independent appraiser (e.g., certified real property appraiser or General Services Administration representative) and certified by a responsible official of the recipient.

(2) The value of donated equipment may not exceed the fair market value of equipment of the same age and condition at the time of donation.

(3) The value of donated space may not exceed the fair rental value of comparable space as established by an independent appraisal of comparable space and facilities in a privately-owned building in the same locality.

(4) The value of loaned equipment shall not exceed its fair rental value.

(5) The following requirements pertain to the recipient's supporting records for in-kind contributions from third parties:

 

(i)     Volunteer services must be documented and, to the extent feasible, supported by the same methods used by the recipient for its own employees.

(j)     (ii) The basis for determining the valuation for personal service, material, equipment, buildings, and land must be documented.