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National Science Foundation
Grant Policy Manual
Table of Contents
I. Basic Information
II. NSF Awards
III. Grant Administration
IV. Financial Requirements and Payments
V. Grantee Standards
VI. Allowability of Costs
VII. Other Grant Requirements
VIII. Other Proposal and Award Considerations
IX. Reconsideration / Suspension and Termination / Disputes / Research Misconduct
Subject Index
PDF Version
 


NSF 02-151 July 2002
Chapter III - Grant Administration

This chapter implements various requirements contained in OMB Circular A-110 and is applicable to all NSF grants and to all types of performing organizations. It contains the following topics:

300 MONITORING PROJECT PERFORMANCE
310 CHANGES IN PROJECT DIRECTION OR MANAGEMENT
320 CHANGES IN THE GRANT BUDGET
330 COST SHARING AND MATCHING
340 TECHNICAL REPORTING REQUIREMENTS
350 RECORDS RETENTION AND AUDIT

300 MONITORING PROJECT PERFORMANCE

301 Grantee Responsibilities
  1. A grantee has full responsibility for the conduct of the project or activity supported under an NSF grant and for the results achieved. The grantee should monitor the performance of the project to assure adherence to performance goals, time schedules or other requirements as appropriate to the project or the terms of the grant. In order to carry out these r esponsibilities, each grantee organization shall agree to comply with the applicable Federal requirements for grants and to the prudent management of all expenditures and actions affecting the grant. Documentation for each expenditure or action affecting the grant shall reflect appropriate organizational reviews or approvals, which should be made in advance of the action. Organizational reviews are intended to help assure that expenditures are allowable, necessary and reasonable for the conduct of the project, and that the proposed action:

    1. is consistent with grant terms and conditions;

    2. is consistent with NSF and grantee policies;

    3. represents effective utilization of resources; and

    4. does not constitute a change in objective or scope.

  2. Notwithstanding these responsibilities, NSF continues to encourage communication between NSF Program Officers and PI/PDs on the progress of projects supported by NSF as well as on project changes.

  3. NSF, through authorized representatives, has the right, at all reasonable times, to make site visits to review project accomplishments, grantee management control systems and administration and management of the grant and to provide technical assistance as may be required. If any site visit is made by the Foundation on the premises of the grantee or a subawardee under a grant, the grantee shall provide and shall require its subawardees to provide all reasonable facilities and assistance for the safety and convenience of the NSF representatives.

302 Grantee Notifications to NSF and Requests for NSF Approval

  1. Exhibit III-1 provides a listing of grantee notifications to and requests for approval from NSF. While the listing is not intended to be all-inclusive, it does highlight the most frequent areas where specific notifications and requests for approval are called for.

  2. All notifications and requests contained in Exhibit III-1, and described below, must be submitted electronically via the NSF FastLane system.

310 CHANGES IN PROJECT DIRECTION OR MANAGEMENT

311 Changes in Objectives, Scope or Methodology

311.1 Changes in Objectives or Scope

Neither the phenomena under study nor the objectives of the project stated in the proposal or agreed modifications thereto should be changed without prior NSF approval. Such changes should be proposed to the cognizant NSF Program Officer by the PI/PD. If approved by NSF, the Grants Officer will amend the grant.

311.2 Changes in Methodology

NSF believes that the PI/PD, operating within the established policies of the grantee organization, should feel free to pursue interesting and important leads that may arise during the conduct of a research (or other grant-supported) project or to adopt an alternative approach which appears to be a more promising means of achieving the objectives of the project. Significant changes in methods or procedures should be reported to appropriate grantee official(s) and the cognizant NSF Program Officer.

311.3 Significant Changes, Delays or Events of Unusual Interest

  1. In the event there are problems, delays or adverse conditions that will materially affect the ability to attain the objectives of the project or to meet such time schedules as may have been proposed, appropriate grantee officials should notify the NSF Program Officer.

  2. NSF should be informed of any events of unusual interest that occur during the course of the project. Reports, communications or photographs may be directed to the NSF Program Officer.

312 Changes in PI/PD or Person-Months Devoted to the Project

312.1 Background

The NSF decision to support or not to support a proposed project is based to a considerable extent upon its evaluation of the proposed PI/PD's knowledge of the field of study and his/her capabilities to conduct the project in an efficient and productive manner. This is reflected in the NSF criteria for the selection of projects for funding (see GPG Chapter III). The named PI/PD should be continuously responsible for the conduct of the project and be closely involved with the effort.

312.2 Basic Requirements

If the PI/PD plans to, or becomes aware that he/she will: (a) devote substantially less effort to the project than anticipated in the approved proposal; (b) sever his/her connection with the grantee organization; or (c) otherwise relinquish active direction of the project, he/she shall advise the appropriate official at the grantee organization, who shall initiate action appropriate to the situation under the guidelines that follow.

312.3 Short-Term Absence of PI/PD

If the PI/PD will be absent from the project for short periods of up to three months, he/she shall notify appropriate officials of the grantee organization. The grantee shall then notify the NSF Program Officer of arrangements for conduct of the project during the PI/PD's temporary absence.

312.4 Long-Term Absence of PI/PD

  1. In the event the PI/PD will be away from the project for a period greater than three months (e.g. sabbatical leave) but intends to return, arrangements for oversight of the project shall be sent electronically to NSF for approval. This information must be provided at least 30 days before departure or as soon as practicable after the prospective absence is known. The NSF Program Officer will provide written approval to the grantee if the arrangements are satisfactory, but no formal amendment to the grant will be made.

  2. If the arrangements are not satisfactory to NSF, the grant may be terminated as prescribed in GPM 910, "Suspension and Termination Procedures." If the PI/PD's temporary activities might constitute a conflict of interest (e.g., working for a Federal agency), a substitute PI/PD shall be appointed as described in GPM 312.7, "Substitute PI/PD."

312.5 Change in Person-Months Devoted to the Project

If the PI/PD will devote substantially less time to the project than anticipated in the proposal, (defined in the NSF Grant Conditions (GC-1) as a reduction of 25% or more in time) he/she should consult with appropriate officials of the grantee organization and with the NSF Program Officer. If either determines that the reduction of effort will substantially impair the successful execution of the project, the Program Officer will consult the NSF Grants Officer. The NSF Grants Officer may:

  1. request the grantee to nominate a replacement PI/PD acceptable to the NSF Program Officer;

  2. initiate the termination procedures described in GPM 910, "Suspension and Termination Procedures"; or

  3. negotiate an appropriate modification to the grant.

312.6 Withdrawal of PI/PD

In the event the PI/PD severs his/her connection with the grantee organization or otherwise relinquishes active direction of the project, the grantee, or equivalent, must notify the NSF Program Officer, and either:

  1. initiate transfer of the grant as described in GPM 312.8, "Disposition of a Grant When a PI/PD Transfers from One Organization to Another Organization";

  2. nominate a substitute as described in GPM 312.7, "Substitute PI/PD" or

  3. initiate grant closeout procedures through submission of final reports (GPM 342, "Final Project Report," and GPM 452, "Final Disbursement Reporting").

312.7 Substitute PI/PD

In the event the grantee desires to continue the project with a substitute PI/PD, the appropriate officials at the grantee organization must advise the NSF Program Officer of the substitute PI/PD's name, qualifications, and current and pending support for research from all sources. If approved by NSF, the Grants Officer will amend the grant. If not approved, NSF may take steps, pursuant to GPM 910, "Suspension and Termination Procedures," to suspend or terminate the grant.

312.8 Disposition of a Grant When a PI/PD Transfers from One Organization to Another Organization

  1. Policy. When a PI/PD plans to leave an organization during the course of a grant, the organization has the prerogative to nominate a substitute PI/PD or request that the grant be terminated and closed out. In those cases where the PI/PD's original and new organizations agree, NSF will facilitate a transfer of the grant and the assignment of remaining unobligated funds to the PI/PD's new organization. This should normally be done with a tripartite agreement (involving NSF, the PI/PD's original organization and new organization), or by a subaward arrangement (in certain circumstances) between the PI/PD's original and new organizations, subject to NSF's consent. (See GPM 313 "Contracting or Transferring the Project Effort (Subawards).")

  2. Procedures. When a PI/PD plans to leave an organization during the course of a grant, the PI/PD or the Sponsored Projects Office, or equivalent, shall notify the NSF Program Office. If the project is to continue with the original organization, the NSF Program Officer should advise the grantee to nominate a substitute PI/PD (see GPM 312.7, "Substitute PI/PD"). If the project is to be continued at the PI/PD's new organization, and if NSF and both organizations agree, formal notification of the impending transfer can be electronically initiated by either the PI/PD or the PI/PD's organization.

The request shall include:

  1. a brief summary of progress to date;

  2. a description of work yet to be accomplished;

  3. a completed on-line transfer request, including total estimated disbursements to date (transfer amount will be automatically calculated, based on the amount entered in total estimated disbursements). The original organization is responsible for including in the total estimated disbursements, any anticipated costs yet to be incurred against the original grant.

  4. a detailed line item budget for the transfer amount and any outstanding continuing grant increments.

The original organization concurs with the transfer of the award by electronically forwarding the request to the new organization.

The new organization completes the request by providing a detailed budget for the transfer amount agreed to by both organizations. The new organization must electronically sign the request when submitted to NSF. Submission of the request constitutes agreement by the new organization to assume responsibility for completion of the project effort and to administer the grant (as originally awarded) from the transfer date to completion in accordance with any special terms and conditions and the applicable general terms and conditions that normally govern NSF grants made to the new organization. FastLane will assign at submission a proposal number. This proposal number will become the new grant number when the transfer is approved by an NSF Grants Officer.

  1. Fund Transfer. Upon receipt of the above material, NSF will review the request and, if approved, deduct the specified transfer amount from the original grant and re-establish it under a new grant number at the new organization. Award notification by the NSF Grants Officer will constitute NSF approval of the grant transfer. The award notification also will specify the applicable basic terms and conditions that govern the grant (i.e., NSF GC-1, FDP, or other Terms and Conditions.)

  2. Upon transfer of the grant to the new organization, any monetary discrepancies must be resolved between the original and the new grantee. NSF will not intervene in any disputes between the two organizations regarding the transferred amount.

  3. Equipment Transfers. Equipment purchased with NSF funds for use in a specific project should remain available for use for the duration of the project. PI/PDs who are in the midst of projects that included funding for equipment and who will continue the project at a new organization with NSF support should be able to arrange with their original organization to have the equipment transferred with them. Shipping costs for such equipment may be charged to the original or transferred grant as an allowable cost. Budgets should not include funds to "buy" equipment that had been previously obtained with Federal funds.

  4. Possible Alternatives to the Transfer Process. When the amount of time and funds remaining in a project are modest, and if both the original and new organizations are in agreement, the original organization may issue a subaward to the new organization for completion of the project. This and other possible alternatives should be discussed with the NSF Grants Officer.

313 Contracting or Transferring the Project Effort (Subawards)

  1. Excluding the procurement of items such as commercially available supplies, materials, equipment or general support services allowable under the grant, no significant part of the research or substantive effort under an NSF grant may be contracted or otherwise transferred to another organization without prior NSF authorization. The intent to enter into such arrangements should be disclosed in the proposal submission.

  2. If it becomes necessary to contract or otherwise transfer a significant part of the research or substantive effort after a grant has been made, the grantee shall submit, at a minimum:

    1. a clear description of the work to be performed;

    2. the basis for selection of the subawardee (except for collaborative/joint arrangements4 ); and

    3. a separate budget for each subaward.

The request must be submitted electronically, and NSF authorization will be indicated by an amendment to the grant signed by the Grants Officer. The NSF grant conditions will identify which articles flow-down to subawardees. (See also GPM 731.3.g, "Standard Patent Rights Clause," regarding patent "flow-down" provisions.)

  1. Procurements under NSF grants are also subject to GPM 530, "Procurement Standards," and OMB Circular A-110 Sections .41 through .48.

320 CHANGES IN THE GRANT BUDGET

321 OMB Directives

Section .25 of OMB Circular A-110 contains optional requirements regarding budgetary revisions. NSF elects NOT to impose the following requirements on its grantees:

  1. prior approval requirements for appropriate transfer between direct and indirect cost categories of the grant budget; and

  2. restrictions in transfers of funds among direct cost categories for grants in which the Federal share exceeds $100,000.

322 Grant Changes and Approvals

  1. If required in furtherance of the project, the grantee is authorized to transfer funds from one budget category to another for allowable expenditures. Exhibit III-1, however, highlights certain budget changes that may require prior NSF approval.

  2. When a change requires NSF approval, the request must be submitted electronically via use of the Notification and Request module in FastLane. The request should clearly state which budget items, if any, are to be changed and by what amounts, and should explain the reasons for any changes.

  3. Whenever the amount of Federal funds authorized by an NSF grant is expected to exceed the requirements of the project, as outlined in the approved proposal, by more than $5,000 or 5 percent of the grant amount, whichever is greater, the grantee will promptly notify the NSF Program Officer.

330 COST SHARING AND MATCHING

331 Basis for NSF Requirements

331.1 Statutory Requirement

The appropriations providing funds to NSF and other independent agencies contain the following language:

"None of the funds provided in this Act may be used for payment, through grants and contracts, to recipients that do not share in the cost of conducting research resulting from proposals for projects not specifically solicited by the Government: Provided, that the extent of cost sharing by the recipient shall reflect the mutuality of interest of the grantee or contractor and the Government in the research."

331.2 OMB Directive

Section .23 of OMB Circular A-110 prescribes criteria and procedures for the allowability of cash and in-kind contributions in satisfying cost sharing and matching requirements. Cost sharing is defined as "all contributions, including cash and third party in-kind which meet seven criteria: verifiable, not included as contributions for any other federally-assisted project or program, necessary and reasonable for accomplishment of objectives, allowable, not paid by the Federal Government under another award (except where authorized by statute), provided for in the approved budget when required by the Federal awarding agency, and conform to other Circular provisions." For the purposes of the GPM, "cost sharing" and "matching" are synonymous.

The full text of NSF's current cost sharing policy as approved by the NSB on May 7, 1999 (NSB 99-92), as well as Frequently Asked Questions (FAQs) on cost sharing, are available electronically on the NSF website at http://www.nsf.gov/bfa/dias/policy/docs/csfaqs.pdf.

332 Significance of Cost Sharing Promises in Proposals

NSF-required cost sharing is considered an eligibility rather than a review criterion. Any cost sharing offered by an organization in excess of the required amount is not a factor in the review of a proposal.

333 NSF Cost Sharing Requirements

333.1 Unsolicited Research Projects

  1. In accordance with Congressional requirements (GPM 331.1, "Statutory Requirement"), NSF requires that each grantee share (1%) in the costs of research projects resulting from unsolicited proposals. (An unsolicited proposal is one not specifically solicited by an NSF program solicitation, and includes all proposals submitted solely in response to the GPG.) NSF grants which provide funds solely for the following purposes are not considered to be support of "research" for statutory cost sharing purposes:

    1. international travel;

    2. construction, improvement or operation of facilities;

    3. acquisition of research equipment;

    4. ship operations;

    5. education and training;

    6. publication, distribution and translation of research data and information;

    7. symposia, conferences and workshops; and

    8. special studies authorized or required by Subsections 3a(5) through 3a(7) of the NSF Act, as amended.

  2. As a matter of policy, NSF does not reimburse grantees for the indirect costs associated with grants solely for the support of doctoral dissertation research and considers that as satisfaction of the cost sharing requirement. (See GPM 633.2, "Exceptions to Basic Policy.")

Careful consideration must be given before committing to voluntary cost sharing on unsolicited proposals and to including such unsolicited cost share on Line M of NSF proposal budgets.

333.2 Solicited Research Projects

Organizations responding to particular NSF program solicitations may be required to contribute specific percentages or amounts to the cost of performing the research. Consistent with NSF's cost sharing policy, this requirement is an eligibility rather than a review criterion. NSF cost sharing requirements beyond the statutory requirement (1%) will be clearly stated in the solicitation. Language will be specific so as to provide eligible organizations a clear under-standing of the parameters of the expected cost sharing.

333.3 Cost Sharing Amount

  1. NSF expects that grantees will share in the costs at a level which reflects their interest in the research, the potential benefits they may derive, and their ability to cost share, unless a specific cost share dollar amount or percentage is required by the terms of a solicitation. Proposed cost sharing must be cited on Line M of the NSF proposal budget. Organizations have a great deal of flexibility with regard to their approach to cost sharing under NSF-supported projects, and thus shall assume and exercise responsibility in determining appropriate levels of cost sharing.

  2. Grantees shall share in the cost of projects requiring cost sharing as indicated in GPM 333.4, "Cost Sharing Method," except in certain instances where specific cost sharing amounts, percentages or other requirements may be included in or incorporated by reference in specific NSF grants. In such cases the provisions of the grant govern the amount, level or nature of cost sharing. A failure to provide the level of cost sharing reflected in the approved award budget may result in disallowance of award costs, refund of award funds to NSF, possible termination of the award; and may constitute a violation of the terms of the award so serious as to provide grounds for debarment or suspension.

  3. Grantees should be aware that cost sharing commitments are subject to audit. Audit findings involving cost sharing have pertained to: a) grantee accounting systems not capturing cost sharing identified with a particular project; b) failure to keep adequate source documentation for claimed cost sharing; c) unclear valuation of in-kind donated contributions; d) lack of support for cost sharing contributions by sub-recipients; and e) failure to complete annual certifications for awards with cost sharing requirements of $500,000 or more. Additional guidance on cost sharing may be obtained at http://www.nsf.gov/bfa/dias/caar/costrev.jsp.

333.4 Cost Sharing Method

  1. Except for grants that require specific cost sharing amounts or percentages (see GPM 333.3, "Cost Sharing Amount"), grantees can comply with the basic cost sharing requirement and meet the minimum amount by either of two alternative methods:

    1. cost sharing a minimum of one percent on each and every project; or

    2. cost sharing a minimum of one percent on the aggregate total costs of all projects requiring cost sharing. This latter approach allows organizations greater flexibility by being able to share a greater percentage on some projects and not share at all on others.

  2. Decisions on which method to use may be made by the grantee and there is no requirement that NSF either be advised or approve of the method chosen. NSF does not use "organizational cost sharing agreements," such as those used by some granting agencies, to provide for aggregated cost sharing.

  3. Regardless of the method chosen and unless otherwise specified in the NSF program solicitation, the amount or percentage of cost sharing need not be detailed in specific project proposals or proposal budgets, except if cost sharing is expected to be undertaken by claiming less than the approved indirect cost rate, which should be clearly stated in the proposal budget. (See GPM 333.5, "Method of Providing Contributions.")

  4. Cost sharing responsibilities are assumed by the grantee upon acceptance of the grant. This accountability extends to subawardee cost share commitments made under the award.

333.5 Method of Providing Contributions

  1. Unless the grant states otherwise, contributions may be made from any non-Federal source, including non-Federal grants or contracts. Contributions from non-Federal sources may be counted as cost sharing toward Federal projects only once. Thus, contributions counted as cost sharing toward projects of another Federal agency may not be counted as cost sharing toward projects supported by NSF. If such contributions however, are related to projects supported by more than one Federal agency, the recipient may elect to make a proration among the agencies involved.

  2. The contributions may be in the form of either direct or indirect costs.

  3. Only items that would be allowable under the applicable cost principles, if charged to the project, may be included as the grantee's contribution.

  4. Organizations will not be required to obtain prior NSF approval of the manner in which contributions are to be provided. The contributions may be in any allowable budget category or combination of categories. However, when direct cost items are contributed to the project, any indirect costs related to that item may not be charged to the project. Those indirect costs may, of course, be counted as part of the contribution. This restriction also applies to fringe benefits (when treated as direct costs) applicable to direct salaries contributed by the recipient.

  5. If a grantee wishes to provide cost sharing in the indirect cost category, it should merely reduce its claim for indirect costs to which it would be otherwise entitled, indicating the difference as cost sharing.

333.6 Cost Sharing Records and Reports

  1. Grantee Records.
    1. Grantees shall maintain records of all research project costs that are claimed by the grantee as being its contribution to cost participation, as well as records of costs to be paid by the government. Such records are subject to audit.

    2. If the grantee's cost participation includes in-kind contributions, the basis for determining the valuation for volunteer services and donated property must be documented.

    3. Grantees using the aggregate cost sharing method may find it useful, on a fiscal year basis, to prepare a summary of the total project costs for the year of all NSF-funded projects requiring cost sharing (excluding those grants which require specific cost sharing amounts or percentages; see GPM 333.3, "Cost Sharing Amount"), the total amount of cost sharing on those projects for the year, and the aggregate level of cost sharing expressed as a percentage of contributed costs to total project costs. Such information will facilitate organizational and Federal audit review and analysis of compliance with the cost sharing requirements on the aggregate basis.

  1. Grantee Reports. Unless otherwise required by the grant or requested by NSF, the actual cost participation by the grantee need not be reported to NSF. However, in cases where the cost-sharing amount reflected on Line M of the cumulative award budget is $500,000 or more, the amount of cost sharing must be documented (on an annual and final basis), certified by the Authorized Organizational Representative, and reported to the NSF Program Officer.

  2. If, following receipt of an award, a grantee determines that cost sharing in the full amount proposed cannot be achieved, the grantee must contact the cognizant NSF program official and NSF's Division of Grants and Agreements immediately to discuss possible renegotiation of cost share terms. Any NSF-approved adjustments to cost share commitments are made based on the grantee's rationale behind the requested adjustment; and are made on a case-by-case basis.

334 NSF Matching Requirement

Some NSF programs have a requirement for grantees to match the Federal support in whole or in part, as outlined in the specific program solicitation. Records and reporting requirements for matching funds are the same as those outlined above. (See GPM 333.6, "Cost Sharing Records and Reports," for cost sharing amounts.)

340 TECHNICAL REPORTING REQUIREMENTS

NSF requires technical project reports for all assistance awards. Information from these reports is used in annual reports to Congress to demonstrate the Foundation's performance as mandated by the Government Performance and Results Act (GPRA) of 1993. These reports also provide NSF Program Officers and administrative offices with information on the progress of supported projects and the way these funds are used. Information in these reports may be made available to the general public through the Freedom of Information Act (FOIA).

341 Annual Project Reports

  1. PI/PDs should submit annual project reports as indicated below. Such reports must be submitted electronically via the NSF FastLane system and in accordance with such procedures as the grantee organization may prescribe.

  2. Unless otherwise specified in the grant, annual project reports shall be submitted at least three months prior to the end of the current budget period. In the case of continuing grants, failure to submit timely reports may delay processing of funding increments. See also GPM 263, "Continued Support (Continuing Grants)."

342 Final Project Report

Within 90 days following expiration of the grant, a final project report must be submitted electronically via the NSF FastLane system. In addition, the grantee also shall provide to the cognizant NSF program officer, within 90 days following the expiration of the grant, any unique reports or other end items specified in the award letter (e.g., special cost sharing reports), including any report requirements set forth in any NSF brochure, guide, solicitation, etc., referenced in the award as being directly related to either the award or the administration of the award.

343 Final Technical Information Items

As soon as they are available after completion of the project, the following technical items shall be submitted for NSF program management use:

  1. abstracts of theses;

  2. publication citations and reprints of articles;

  3. data on scientific collaborations;

  4. information on inventions;

  5. technical description of the project and results;

  6. other materials either required in the grant or considered to be useful to NSF; and

  7. Universal Resource Locator numbers of electronic publications generated by the project.

344 Compliance with Technical Reporting Requirements

NSF Program Officers are responsible for ensuring that Final Project Reports on prior, expired grants have been submitted by PI/PDs before new grants are made to those PI/PDs. This report should include the history and accomplishments achieved as a result of the completed award. Failure to provide final technical reports on a timely basis will delay NSF review and processing of pending proposals for all identified PIs and co-PIs on a given award.

345 Grant Closeout

Grant closeout is the process by which NSF determines that all applicable administrative actions and all required work of the grant have been completed. Grants will be closed upon receipt of the final disbursement information in the Federal Cash Transaction Report (FCTR) and Final Project Report, and after determination that any other administrative requirements in the grant have been met. In the event a final audit has not been performed prior to the closeout of the grant, NSF reserves the right to recover appropriate amounts after fully considering the recommendations on disallowed costs resulting from the final audit.

350 RECORDS RETENTION AND AUDIT

  1. Financial records, supporting documents, statistical records and other records pertinent to a grant will be retained by the grantee for a period of three years from submission of the Final Project Report described in GPM 342, "Final Project Report," except that:

    1. records related to audits, appeals, litigation or the settlement of claims arising out of the performance of the project will be retained until such audits, appeals, litigation or claims have been disposed of; and

    2. records related to projects subject to special program income provisions (GPM 753, "NSF Policy") will be retained for three years beyond the end of the award period.

  2. Unless court action or audit proceedings have been initiated, the grantee may substitute microfilm copies of original records.

  3. The NSF Director and the Comptroller General of the United States, or any of their duly authorized representatives, shall have access to any pertinent books, documents, papers and records, the grantee organization (and of the performing organization, if different) to make audits, examinations, excerpts and transcripts. Further, in accordance with Section .48(d) of OMB Circular A-110, any negotiated contract in excess of the small purchase threshold made by the grantee shall include a provision to the effect that the grantee, NSF, the Comptroller General or any of their duly authorized representatives, shall have access to pertinent records for similar purposes.

  4. In order to avoid duplicate recordkeeping, NSF may make special arrangements with grantees to retain any records which are needed for joint use. NSF may request transfer to its custody of records not needed by the grantee when it determines that the records possess long-term retention value. When the records are transferred to or maintained by NSF, the three-year retention requirement is not applicable to the grantee. In the rare event that these provisions are exercised, NSF will negotiate a mutually agreeable arrangement with the grantee regarding reimbursement of costs.

  5. It is the responsibility of grantees that are States, Local Governments or Non-Profit Organizations to arrange for the conduct of audits as required by OMB Circular A-133 "Audits of States, Local Governments, and Non-Profit Organizations" (including colleges and universities.) They shall provide copies of the reports of these audits to the cognizant Federal audit agency. Any Federal audit deemed necessary by NSF shall build upon the results of such audit(s).

 

4 Collaborative/joint arrangements may include closely related and coordinated activities at another organization; a joint activity by several organizations or consortia; and group proposals from multiple organizations. Submission of a paper budget signed by the Authorized Organizational Representative of the subawardee organization is not required. Back to Text

 

 
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