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Allowable Personnel Costs Reference: OMB Circular A-21, J10 Requires certification of payroll costs charged to federally sponsored agreements. The process, must recognize the principle of after-the-fact confirmation or determination so that costs distributed represent actual costs, unless a mutually satisfactory alternative agreement is reached. After-the-Fact: Activity Records At the UW, we have two after-the-fact effort certification processes: The Faculty Effort Certification (FEC) process applicable to all faculty paid from sponsored awards. The Grant and Contract Payroll Certification Report(GCCR) for non-faculty personnel paid from sponsored awards University policy on faculty effort is found in GIM 35 SUBAWARDINGSubgrant, Subcontract, or ? SUBAWARD OR SERVICE Characteristics indicative of a payment for goods and services received by a vendor are when the organization: Provides the goods and services within normal business operations; Provides similar goods or services to many different purchasers; Operates in a competitive environment; Provides goods or services that are ancillary to the operation of the Federal program; and Is not subject to compliance requirements of the Federal program. SUBAWARDS Subawards are issued and monitored in the Office of Sponsored Programs (OSP) Documentation retained in Department files Endorsement from organization’s business office. Budget, justification, scope of work statement included in the proposal. Technical reports Cost Sharing A-110: Post Award COST SHARING Cost Sharing (or Matching) is the portion of the cost of a project not borne by the sponsoring agency Types of cost sharing: Mandatory (M) Committed (Voluntary) (R ) Voluntary – Not recorded Fixed Price Contracts Procurement of supplies or services when specifications are fairly well known; therefore, costs can be fairly accurately estimated. Contractor has incentive to control costs. Minimum administrative burden for the contractor. Preferred met