OCRO Handbook for Sponsored Programs


APPENDICES

VIII.  APPENDICES  

Appendix A:         OCRO Organizational Chart




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Appendix B:         List of University Research Institutes and Centers

GW Centers and Institutes

(http://www.gwu.edu/~research/centers.htm)
There are currently 80 chartered centers and institutes at GW. As defined by the Advisory Council on Research, chartered centers and institutes engage in research and other scholarly activities and thereby contribute to the academic stature of the University. Every GW school has several chartered centers and institutes. In addition, there are six institutes administered by the Office of the Chief Research Officer.

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Appendix C:         List of Key Terms and Common Acronyms at GW

Key Terms:

Awards/Agreements

Award Agreement Types

Proposal Types

Solicitation Types

Common Acronyms:

BAA                Broad Agency Agreement
CAS                Cost Accounting Standards
CBD                Commerce Business Daily
CDA                Confidential Disclosure Agreement/Non-Disclosure Agreement
CFDA              Catalog of Federal Domestic Assistance
CFR                 Code of Federal Regulations
C/I                   Conflict of Interest
CIR                  Capital Investing and Reporting Department
COS                Community of Sciences
CRO                Chief Research Officer
DFAR              Defense Federal Acquisition Regulation
EAR                 Export Administration Regulations
EAS                 Enterprise Accounting System
EROC              Executive Research Oversight Committee
EVPAA           Executive Vice President Academic Affairs
EVP&T            Executive Vice President and Treasurer
F&A                Facilities and Administrative
FAR                 Federal Acquisition Regulation
GCAS              Grants and Contracts Accounting Services
GWMC           The George Washington Medical Center
HIPAA            Health Insurance Portability and Accountability Act
IACUC            Institutional Animal Care and Use Committee
IDC                 Indirect Costs (F&A)
IPA                  Intergovernmental Personnel Assignment
IRB                  Institutional Review Board
ITAR               International Trafficking in Arms Regulations
IRIS                 Illinois Researcher Information Service
MTA                Material Transfer Agreement
NCURA          National Council of University Research Administrators
ODC                Other Direct Costs
OCRO             Office of the Chief Research Officer (includes ORS)
OGC                Office of the General Counsel
OHRCTT         Office of Health Research Compliance and Technology Transfer
ORT&C           Office of Research, Training and Compliance
PI                     Principal Investigator
RA                   Research Administrators (GCAS)
RFA                 Request For Applications
RFP                 Request For Proposals
RFQ                Request For Quotation
ROC                Research Oversight Committee
RSCs               Research Service Coordinators
SLA                 Service Level Agreement

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Appendix D:       References/Links to GW Policies

Finance-related Research Policies

Non-Financial Research-Related Policies

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Appendix E:         GW Forms Processed Through OCRO
 

GW's Selection of Source Form
http://www.gwu.edu/~supchn/forms.htm

Supply Chain Preferred Supplier List
http://www.gwu.edu/~supchn/prefvend.htm

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Appendix F:         References to Government Regulations/Circulars

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Appendix G:         References to Government Policies and Agency Websites & Other Resources

http://www.gwu.edu/~research/usefullinks.htm
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Appendix H:         References/Links to Government and Sponsor Forms

Links to forms required by federal sponsors and several other sponsors can be found here:

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Appendix I:          OCRO Staffing & Contact Information

(http://www.gwu.edu/~research/orsstaffing.htm)

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Appendix J:          Training/Education Opportunities

From OCRO:

For other training opportunities through the Office of the Chief Research Officer (OCRO), please visit the Research Training and Compliance page at http://www.gwu.edu/~research/traininginfo.htm

From HR – Employee Training and Development:

For other programs and information about attending a workshop, please visit the ETD website at http://www.gwu.edu/~etd/


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Appendix K:         Resources for Funding and Proposal Preparation

General Federal Websites

Funding Search & Proposal Writing

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Appendix L:         Unallowable Cost Categories

Unallowable Expense Account Codes

The following expense account codes relate to federally unallowable costs and must always be used to facilitate compliance with federal regulations:

Description                                                                               Account number
Advertising                                                                                           55151
Bad Debt Expense                                                                                53911
Collection Fees                                                                                     55552
Diplomas, Caps and Gowns                                                                  54551
Entertainment                                                                                        52611
Fines, Fees, and Penalties                                                                     52442
GW Advertising                                                                                    59523
Lobbying                                                                                              52616
Metro Area Alumni Activities                                                                52722
Officer’s Life Insurance                                                                         51861
Over/Short Inventory                                                                            54191
Prizes and Awards                                                                                57121
Publicity & Promotion                                                                           55152
Purchases for Resale                                                                             54611
Special Events/Business Relations                                                         52612
Uncollected Returned Checks                                                               52422
Other Unallowable Costs                                                                      52614

Examples of Unallowable Costs in Section J. of OMB Circular A-21

The following costs are generally unallowable on federal awards except as noted. Section J. of  OMB Circular A-21 should be consulted for more detailed explanations and guidelines.

1. Section J.1 Advertising and Public Relations Costs
The only allowable advertising costs that may be charged by academic and research units are those which are solely for: (1) the recruitment of personnel required for the performance by GW of obligations arising under the sponsored agreement; (2) the procurement of goods and services for the performance of the sponsored agreement; (3) the disposal of scrap or surplus materials acquired in the performance of the sponsored agreement; or (4) other specific purposes necessary to meet the requirements of the sponsored agreement.  The only allowable public relations costs are those (1) specifically required by a sponsored agreement, (2) costs of communicating with the public and press pertaining to specific activities or accomplishments under sponsored agreements (these costs are considered necessary as part of the outreach effort for the sponsored agreement), and(3) costs of general liaison with news media and government public relations officers. 2. Section J.3 Alcoholic Beverages Costs of alcoholic beverages are unallowable.

3. Section J.4 Alumni/ae Activities
Costs incurred for, or in support of, alumni/ae activities and similar services are unallowable.

4. Section J.6 Bad Debt
Bad debt, including losses (whether actual or estimated) arising from uncollectible accounts and other claims, related collections costs, and related legal costs are unallowable.

5. Section J.8 Commencement and Convocation
Costs incurred for commencements and convocations are unallowable.

6. Section J.10.g Institution-furnished Automobiles
That portion of the cost of institution-furnished automobiles that relates to personal use by employees (including transportation to and from work) is unallowable.

7. Section J.11 Contingency Provisions
Contributions to a reserve or any similar provision made for events, the occurrence of which cannot be foretold with certainty as to time, intensity, or with an assurance of happening are unallowable.

8. Section J.15 Donations and Contributions
The value of services and property donated to the University are not allowable for reimbursement either as a direct or F&A cost, but may be used to meet cost sharing requirements. Donations or contributions made by the University, regardless of the recipient, are unallowable.

9. Section J.17 Entertainment Costs
Costs of entertainment, including amusement, diversion, social activities and any costs directly associated with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and gratuities) are unallowable.

10. Section J.19 Fines and Penalties
Costs resulting from violations of, or failure to comply with, Federal, State, and local or foreign laws and regulations are unallowable.

11. Section J.20 Fund Raising and Investment Costs
Costs of organized fund raising, including financial campaigns, endowment drives, solicitation of gifts and bequests, and similar expenses incurred solely to raise capital or obtain contributions, are unallowable. Costs of investment counsel and staff and similar expenses incurred solely to enhance income from investments are unallowable.

12. Section J.22 Goods or Services for Personal Use
Costs of goods or services for personal use of the institution’s employees are unallowable regardless of whether the cost is reported as taxable income to the employee.

13. Section J.23 Housing and Personal Living Expenses of University Officers
Costs of housing (e.g., depreciation, maintenance, utilities, furnishings, rent, etc.), housing allowances and personal living expenses for/of the institution’s officers are unallowable.

14. Section J.24 Idle Facilities and Idle Capacity
The costs of idle facilities are unallowable except to the extent that 1) they are necessary to meet fluctuations in workload, or 2) they were necessary when acquired and are now idle because of changes in program requirements, efforts to achieve more economical operations, reorganization, termination, or other causes which could not have been reasonably foreseen. Under these exceptions, the cost of idle facilities are allowable for a reasonable period of time, ordinarily not to exceed one year.

15. Section J.25.d Insurance and Indemnification - Losses
Actual losses which could have been covered by permissible insurance (or selfinsurance) are unallowable. Losses not covered under existing deductible clauses for insurance coverage provided in keeping with sound management practice as well as minor losses not covered by insurance, such as spoilage, breakage and disappearance of small hand tools which occur in the ordinary course of operations, are allowable.

Section J.26 Interest
Interest costs are generally unallowable, except for certain interest expenses paid to an external party to acquire equipment costing $10,000 or more or to construct/acquire/renovate buildings, where such assets are used in support of sponsored agreements.

16. Section J.28 Lobbying
Costs associated with lobbying activities are generally unallowable. Costs incurred in attempting to improperly influence either directly or indirectly, an employee or officer of the Executive Branch of the Federal Government to give consideration or to act regarding a sponsored agreement or a regulatory matter are unallowable.

17. Section J.29 Losses on Other Sponsored Agreements or Contracts
Any excess of costs over income under any other sponsored agreement or contract of any nature is unallowable. This includes, but is not limited to, the institution’s contributed portion by reason of cost-sharing agreements or any under recoveries through negotiation of flat amounts for F&A costs.

18. Section J.33 Memberships, Subscription and Professional Activity Costs
Costs of membership in any civic or community organization as well as costs of membership in any country club or social or dining club or organization are unallowable.

19. Section J.36 Pre-agreement Costs
Costs incurred prior to the effective date of the sponsored agreement, whether or not they would have been allowable if incurred after such date, are unallowable unless approved by the sponsoring agency.

20. Section J.46 Selling and Marketing
Costs of selling and marketing any products or services of the institution are unallowable.

21. Section J.48 Student Activity Costs
Costs incurred for intramural activities, student publications, student clubs, and other student activities are unallowable.

22. Section J.53 Travel Costs
Airfare costs in excess of the lowest available commercial discount airfare, Federal Government contract airfare (where authorized and available), or customary standard (coach or equivalent) airfare, are unallowable except when such accommodations would: require circuitous routing; require travel during unreasonable hours; excessively prolong travel; greatly increase the duration of the flight; result in increased costs that would offset transportation savings; or offer accommodations not reasonably adequate for the medical needs of the traveler.

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