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Personnel charges will go on either the grant budget or, if applicable, the match budget. All personnel must be hired through UCM鈥檚 Human Resources Office, following all of the UCM hiring policies and procedures which comply with federal regulations, including e-Verify. For personnel who have time and effort being used as matching funds, their pay will in no way be affected by being on the match account. Match utilizing personnel, and other forms or cash match, are documented within Banner following federal grant accounting practices.

For personnel who have a percentage of their time serving as match, a redistribution will be done in the Banner system to show the percentage of their time that is served on the grant project. The value of that percentage of effort is shown in the match account. Time and Effort (T&E) Reporting is done quarterly on all personnel charged to a grant account or used as match. The principal investigator is sent a T&E Report via email through an automated system and must certify that it is accurate or notify OSP personnel if any changes need to be made. Time and Effort Reporting is federally required.

The 欧美视频鈥檚 domestic travel reimbursement levels are based on the GSA.gov and, for mileage reimbursement and State of Missouri rates. The GSA determines reasonable rates for travel through the US. UCM reimburses for travel costs, so it is stricter that the federal government鈥檚 per diem basis. Since UCM has a stricter travel policy, UCM鈥檚 policy must be followed.  Many federal grants have a 鈥淔ly America Act鈥� clause which requires all airfare charge to the grant to be with a US based carrier, unless one is not available.

International Travel: Travel rates for international trips are based on the US Department of State鈥檚 reasonable costs determination. Since UCM鈥檚 travel policy is on a reimbursable basis, it is stricter than the federal government鈥檚 per diem rate, so UCM鈥檚 policy must be followed. Additional consideration needs to be made for international travel, depending on location, which could increase travel costs or other line items:

• Do you have a passport and if so, will your passport be within 6 months of expiring during the time you will be overseas?
• Will any vaccinations or medications be needed? (check CDC.gov to determine health risks)
• Will security or guides be needed?
• Will additional travelers鈥� insurance be needed and, if so, for how many people?

Under this category, any items that are less than $5,000 and are considered to be consumable within a year of purchase are considered supplies.

For federal grants, this line item includes all items that on their own cost $5,000 and up or collectively cost $5,000 or more when purchased together to make a functional unit. This line item is exempt from having indirect costs charged to it. For state and non-federal, UCM utilizes the State of Missouri's equipment threshold of $3,000 and up per item.

Employees are not considered participants. Allowable expenditures include training costs, conference registration, supplies for activities to be completed, stipends, subsistence, etc. This line item is exempt from having indirect costs being charged to it.

Indirect costs are only charged based on expenditures. While it is factored as a separate line item within the proposed budget, indirect costs can only be charged as expenditures are incurred and at the rate that is approved within the grant agreement. UCM鈥檚 Federally Negotiated Indirect Cost Rate Agreement through the US Department of Health and Human Services is 31.6% Modified Total Direct Costs (MTDC). All non-federally funded grants use an indirect cost rate of 10% Total Direct Costs (TDC) unless otherwise stipulated by the funder.

When UCM charges a grant account for indirect costs, this is known as indirect costs recovery (ICR). The ICR is automatically distributed between the various ICR accounts, according to UCM policy.  The current distribution structure is:

• 20% - Principal Investigator
• 15% - Department
• 15% - College/VP Office
• 20% - Finance/Administration
• 30% - Sponsored Programs

Departments/Offices and Colleges/VP Offices will have a set ICR account for all grants that are under them. The PI ICR account will be tied to the position, not the individual, so if there is a transfer of PI over a grant, the new PI assumes control of the ICR account.