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COST ACCOUNTING STANDARDS
CAS 101
Neta FernandezDirector, Grants and Contracts
OFFICE OF VICE PROVOSTFOR RESEARCH
TIPS ON WRITINGJUSTIFICATIONS
TIPS ON WRITINGJUSTIFICATIONS
• Tie justification to scope of work
• Explain the purpose
• Discuss objective of contract - how this purchase is necessary * unlike
• Write so auditor will understand - stay away from technical jargon
TIPS ON WRITINGJUSTIFICATIONS
TIPS ON WRITINGJUSTIFICATIONS
• If workshops or training involved, list in justifications
• If workshops or training involved, tell who will be attending • If foreign countries involved, list in justification
TIPS ON WRITINGJUSTIFICATIONS
TIPS ON WRITINGJUSTIFICATIONS
• If buying or repairing equipment, should be dedicated to this project
• If work takes place in remote location, list in justification
• If it is a deliverable, state this in justification
HASN’T WORKEDYET
HASN’T WORKEDYET
Defensive driving course
• Secretarial training (WordPerfect, Excel)
• Journal subscriptions
SUPPLEMENTAL COMPSUPPLEMENTAL COMP
For exempt staff and faculty to be paid supplemental comp, the work must:
• cross departmental lines or be a remote site
AND
• be performed in addition to regular workload
SUPPLEMENTAL COMP SUPPLEMENTAL COMP
• Supplemental compensation must comply with NMSU Policy and Procedure
• Must have written Agency approval
• Must have an approved justification showing an unlike circumstance
SUPPLEMENTAL COMPEXAMPLES
SUPPLEMENTAL COMPEXAMPLES
Physics department has a grant that requires an English professor to teach technical writing workshops on the writing/editing of scientific research. The English professor has a full time job and will put in extra hours to do workshop.
13xx CLERICAL13xx CLERICAL
May be appropriate if:
• large complex program• making travel/meeting arrangements
for large numbers or participants• principal focus is preparation and
production of manuals & large reports• geographically inaccessible (vessels),
remote research field sites
13xx CLERICAL13xx CLERICAL
• requires project-specific manuals, workbooks, etc. preparation• multiple project-related • investigator coordination & communications across a number of sites• involves extensive data accumulation, analysis and entry, surveying, etc.
31XX - OFFICE SUPPLIES31XX - OFFICE SUPPLIES
• Remote sites• Scope requires excessive amount of office supplies for tasks unique to the project• Projects with extensive work- shops, seminars, training and packets that go with them
EXAMPLEEXAMPLE
Needed to cover salary for a person to maintain records of students, coordinate schedules related to training seminars, making travel arrangements for internships and meetings.
EXAMPLEEXAMPLE
This program is set up for the development of a teacher preparation program throughout the state. It is a stand-alone office and requires excessive supplies for mailings, brochures, reports, etc. All supplies are used for this project exclusively.
EXAMPLEEXAMPLE
Excessive office supplies are needed due to agency requirement of daily, quarterly, semi-annual and annual reports. Upon request, the agency may request a copy of the Standard Operating Procedure Manual be sent to other agencies to demonstrate the sampling techniques and methods which are being utilized in sampling water samples.
Can be approved when scopeof work requires excessive print or photo supplies or unlike circumstance exists, based onscope of work.
PRINT/PHOTO SUPPLIES
EXAMPLEEXAMPLE
Printing and photo supplies arenecessary in the transmission and dissemination of flight progress and results. This is a collaborative effort and infor-mation is shared with members from other countries.
Food ProductsBusiness MealsFood ProductsBusiness Meals
May be approved if:
• Required for all-day training workshops • Must be included in award and budget
EXAMPLEEXAMPLE
As part of the Health Career Awareness program, we plan and sponsor several all-day events for middle school and high school students.We house and feed the students, sponsors and presenters.
502x - POSTAGE 502x - POSTAGE
Must show an unusual unlikecircumstance
Is it excessive?
Does it involve requirement to mail to foreign countries?
EXAMPLEEXAMPLE
Excessive postage is required due to project requirement that classified packages be mailed monthly to collaborators located in several states. Documents may contain 100 or more pages.
507x - ADVERTISING 507x - ADVERTISING
Can be used to advertise the project,when it is included in the scope of work (such as public service announcements - decreasing drunk driving on campus)
ADVERTISINGADVERTISING
Advertising for employee recruitment is not normally an allowable direct charge, but there are instances where it can be approved.
EXAMPLEEXAMPLE
Advertising costs are required for audience research and to gain new TV station supporters
EXAMPLEEXAMPLE
Advertising for publication of test dates, program outreach and operations, scheduling of courses, public notification. (Adult Basic Education)
EXAMPLEEXAMPLE
This project involves an intensive survey, requiring a high number of interviewers. The advertising will be to recruit the interviewers.
6000 - Dues,Fees and Taxes
6000 - Dues,Fees and Taxes
• If you can show it is an unlike circumstance and specifically required for the project.
• Subscriptions to scientific journals are not an unlike circumstance.
EXAMPLEEXAMPLE
To cover costs for Public Television Programmers Association dues, and for station interconnection to PBS via satellite.
EXAMPLEEXAMPLE
Dues and fees necessary to do business in another country - exclusive to the use of the project. These are custom fees for import/ export of materials.