OSP Use Only:
UNIVERSITY OF VIRGINIA
FEDERAL COSTING EXCEPTION REQUEST FORM
PI: JUSTIFICATION FOR COST ACCOUNTING STANDARDS EXCEPTION REQUEST
Date Received: Departments to provide the following information:
PTAO:
Project Principal Investigator:
I.
Proposal #: Provide a complete justification below for any costs normally classified as Facilities and Administrative (F&A) / indirect costs for
which there is a specific purpose to now direct charge against a Federal or Federal flow-through project. Justification must be
related to the purpose of the project and its technical/scientific aims. Refer to the following Policies and guidance in documenting
these exceptions:
1. UVA Policy VIII.A.6 at http://www.virginia.edu/finance/polproc/pol/viiia6.html
2. UVA Policy VIII.C.1.A at http://www.virginia.edu/finance/polproc/pol/viiic1a.html
3. Cost Accounting Standards Guidance at http://www.virginia.edu/sponsoredprograms/casguidance.html
If insufficient space on this form, attach additional documentation as needed.
Signatory approvals from the Principal Investigator, Department Chair, Department/School Research Administrator and the
Office of Sponsored Programs are required.
# units (addl form
will be needed if
(Required for items easily identified such as computers and related peripherals) >3 units
Estimated Cost
$2,500 Documents
3
purchased)
$2,000 extensiveness
1
Estimated Quantity
Item Description
Computex 1000 Workstation
MacBook Pro
Postage for Surveys
$10,000
$45,000 Salary and
FB
sending to 3,000 people
over project life
Note
extensiveness of
Program Coordinator
50% effort
effort - small %
is red flag
Please provide responses to the following for each cost item noted above (multiple items can be combined in a single
response). Attach additional pages as necessary.
Specific Benefit to Project Purpose/Goals: How do stated aims/goals and the overall purpose of the project
support these items as direct costs? (Ex. To complete the mail survey of 3,000 participants, entry and tabulation of
data is necessary along with envelopes, stamps, and 1 computer).
3 workstations are required to run the Simpletex Laser. The laptop is for the postdoc who will be doing field studies and data
processing at an aquatic workstation in Chesapeake, VA. The work requires daily calibration of equipment, daily reporting of
specimen viability at 4 times throughout the day, and continuous updating of specimen database while at remote location. Postage is
required for surveys to be sent to all registrants at national Aquatics Research Research Conference (data from survey to be used
towards achieving Aim 3)
Clearly justifies unusual
1.
laptop
use
Cost Allocation/Usage – Other Than Personnel Services: What percentage of the item’s use
will directly
contribute to completion of project goals/outcomes? (Ex. 100% of the office supplies and postage will be used to
complete the mail survey; 90% of the computer’s usage will be related to entering and storing survey results).
Workstation - 100%; Laptop - 90% (10% to non-sponsored account). Postage - 100%
2.
Cost Allocation/Usage – Administrative & Clerical Salary/Fringe: How is the employee(s) contributing directly to
the stated project goals/outcomes, above and beyond normal or routine duties? (Ex. 20% of the Departmental
Administrator’s time will be devoted to data entry/tabulation and conduct of the survey).
Jack Smith, Program Coordinator for the Aqua Laser Center, a UVA Recognized Center, will be collating the post doc data reports
daily, and is responsible for managing 1- subawards (including international subawards) on the project; he will also serve as event
planner for a regional conference targeting aquatics researchers - this will be a 2 day event at an offsite location with registration and
logistics for approximately 150 participants.
3.
clearly shows employee is doing extensive work specific
II.
Transaction Controls: This functionality has been
assist withthan
costing
matters lllllllllllon
1) Federal Job
and Federal
flow-through
toimplemented
project, togreater
normally
expected.
description
projects; 2) Training and Fellowship projects; and 3) External Subawards. Below is a partial list of expenditure types for which
can
also
be
attached,
if
desired.
these controls have been established. For a complete list, visit:
http://www.virginia.edu/sponsoredprograms/Transaction_Controls_Expenditure_Type_Templates.xls
If you wish to direct charge items not specifically listed, check the “Other” box, note the expenditure type and provide justification
above.
Eq Capital Voice & Data
Eq Non-Capital Desktop/Mobile Comp
Eq Non-Capital Library
Eq Non-Capital Other Comp Equ
Eq Non-Capital Office & Furniture
Eq Non-Capital Voice & Data
Library Books
Supplies, Books (Non-Library)
Supplies, Educational
Supplies, Computer Operating
Supplies, Office
Supplies, Food Svc
Salary, Faculty (TRAINING GRANTS AND FELLOWSHIPS ONLY)
Other (List Expenditure Type): Salary, Univ Oper & Adm FT
Principal Investigator Name:
FORM SUPCAS (REVISED JULY 2012)
Svcs, Memberships to Orgs
Svcs, Subscrip, Publications
Svcs, Computer Software Maintenance
Svcs, Telecom, Cell, Internet
Svcs, Catering
Svcs, U.S. Postal
Department/School:
nature of
UNIVERSITY OF VIRGINIA
COST ACCOUNTING STANDARDS EXCEPTION REQUEST FORM
PrincipaI Investigator Signature:
PI NAME
Date:
Department Chair Signature:
Department/School Research
Administrator Signature:
Department Chair/Designee
Date:
School Administrator (if applicable) - see below
Date:
OSP Approval Signature:
Leave blank for OSP to sign
Date:
Federal sponsors in their reviews of costs incurred can choose to disallow costs that are not adequately supported by proper allocation, item
allowability and documentation. Responsibility for any disallowed costs reside at the Department/School level.
*Make sure that all items in each section are consistent. For example, if you mention the number of
computers being purchased in the justification, make sure that number ties to the Estimated Quantity.
* Each type of item listed in the Item Description should have a corresponding Justification and
expenditure type.
*All signatures are required. If you do not have a School Level Administrator, someone with the
appropriate level of knowledge/authority should sign (this could be the individual filling out the form, for
example).
*You can always reference attachments, if you need extra space. Just be sure and include all
elements, their allocation, and expenditure type.
FORM SUPCAS (REVISED JULY 2012)