The following policies regulate and inform extramural funding and sponsored programs at UA Little Rock. All principal investigators and funding-seekers should read them and check back regularly for policy updates.
Note: The policies are listed in chronological order, with the most recently approved policies listed first.
Use of Procurement Cards on Sponsored Fund – 308.9 – Effective April 4, 2019
Indirect Costs (Facilities and Administrative Costs) Rate Agreement – Effective July 1, 2018
Unallowable Costs on Federal Awards
Unallowable costs are costs that cannot be charged, directly or indirectly, to a sponsored project due to sponsor, federal, and/or UA Little Rock policies, regulations, and restrictions. All UA Little Rock personnel participating in sponsored projects should work directly with ORSP to determine the allowableness of a purchase before using sponsored funds to make it.
Allowability of Career Service Recognition Payments on Sponsored Awards
Career service recognition payments, as established and regulated by the State of Arkansas and UA Little Rock, should be considered fringe benefits that are a part of the employee’s institutional base salary rate and are thus, generally, allowable charges on a sponsored fund, according to OMB Uniform Guidance 2 CFR 200.431(c).
Underwriting Sponsored Programs
The principal investigator of a sponsored program may request that the university underwrite a limited amount of funds during a defined period prior to the receipt of the notice of award or fully executed contract, receipt of incremental funding, or approval of a no-cost extension request. Such requests must be reviewed and approved by ORSP before any funds are spent.
Program Income Generated on Sponsored Programs
This policy provides guidance to ensure that program income, where generated under a sponsored program, is accounted for in the manner prescribed by Federal regulations.
Subrecipient Monitoring Policy
UA Little Rock ORSP must monitor the programmatic and financial activities of all subrecipients of sponsored funds that have been primarily awarded to UA Little Rock. The university may impose specific controls, as needed, for certain subrecipients based on relevant risk factors. The terms of the subrecipient’s relationship with the university are documented in a written subaward agreement between the university and the subrecipient organization.
Sponsored Programs Capital Equipment Policy
Capital equipment is any item purchased with extramural funds with an acquisition cost of $5,000 or more and a life expectancy of one year or more. This policy summarizes the required treatment of capital equipment in any area of UA Little Rock that has sponsored research.
Documentation of Personnel Expenses
Documentation of personnel expenses (also known as effort certification, salary certification, or time and effort) is a process mandated by the Federal government to verify that direct labor charges to federally sponsored agreements and any associated cost share is reasonable and reflects the actual work performed. This policy must be applied consistently to ensure that the salaries and wages charged to sponsored projects are accurate, allowable, reasonable, properly allocated, timely and consistently treated.
Extra Compensation from Sponsored Projects
Federal rules and regulations, including the Uniform Guidance (UG) 2 CFR §200, do not allow for an individual’s institutional base salary to be increased as a result of grant funding. These federal rules and regulations also restrict the payment of overload, bonus, or other supplemental payments outside the individual’s base salary.
Cost (Expense) Transfers on Sponsored Accounts
Expense transfers must be requested in a timely and consistent manner, as outlined in this policy. Under no circumstances may an expense transfer be initiated for the sole purpose of avoiding award agreement restrictions, utilizing unexpended funds, or covering losses or overages from other projects.
No-Cost Extensions on Sponsored Projects
All no-cost extension requests must be routed through the UA Little Rock Office of Research and Sponsored Programs (ORSP) for approval before the sponsor is contacted. No-cost extensions are subject to federal, sponsor, and university rules and regulations and, thus, are not guaranteed.
Requirement for Sponsored Funding Budget Revisions
ORSP must review and approve all revisions to agreed-upon sponsored fund budgets in order to ensure that the university stays in compliance with all federal and sponsor requirements.
Cost Sharing on Sponsored Projects
Cost sharing at UA Little Rock must be proposed, approved, administered, and accounted for in a consistent and prudent manner. UA Little Rock strongly discourages voluntary cost sharing arrangements for all sponsored programs, as these arrangements involve unique accounting procedures and require funding resources from UA Little Rock.
Monitoring Expenditures on Sponsored Agreements
This policy provides general guidelines for the proper justification and required approval of charges applied to sponsored accounts.
Requirement to Submit Proposals and to Receive Awards for Grants and Contracts through the University
This policy states that all proposals must be submitted to the Office of Research and Sponsored Programs at least five days before the sponsor’s deadline. In addition, all awards must be accepted through the Office of Research and Sponsored Programs.
Indirect Cost Recovery Policy
This policy states what percent of recovered indirect costs must be allocated to certain expenditures.
Old Indirect Costs (Facilities and Administrative Costs) Agreement(PDF)
This document states UA Little Rock’s current F&A rates, agreed upon with the Federal Government.
Conflict of Interest Policy
This policy describes the requirement for UA Little Rock faculty and staff to adequately disclose conflicts of interest and the method for resolving such conflicts.
Faculty and Non-Classified Professional Staff Salary Funding Incentive Plan
This policy describes the details, rules, and regulations of the Faculty and Non-Classified Professional Staff Salary Funding Incentive Plan, which allows cash incentives to faculty and non-classified professional staff who secure funding for their academic year salary from extramural sources.
Lapsed salaries and grant release salaries
This policy explains the disbursement of lapsed salaries, grant release salaries, and indirect costs.
Responsible Conduct of Research
This policy states, defines, and explains UA Little Rock’s rules and standards for researchers and research work.
Academic and Research Integrity
This policy defines the standards for graduate student academic and research integrity, as well as the ramifications if these standards are violated.
Indirect Costs (F&A) Reduction/Waiver Requests for Sponsored Programs
This policy describes the conditions under which a waiver or reduction of finance and administration (indirect) costs will be permitted and the requirements for requesting the reduction or waiver of these costs associated with a sponsored program.
Delegation of Signatory Authority
This policy states who has authority to sign on behalf of UA Little Rock on proposals and agreements.
Tax Exempt Status Clause (PDF)
This official memo defines UA Little Rock’s tax-exempt status.