Revised NSF Proposal and Awards Policy & Procedure Guide (PAPPG)
The NSF has revised its Proposal and Awards Policy & Procedure Guide (PAPPG) to bring it into alignment with the new Uniform Guidance (2 CFR 200 replaces OMB A-21, A-110 and A-133).
The revised PAPPG is available at: http://www.nsf.gov/pubs/policydocs/pappguide/nsf15001/index.jsp
Significant changes are found at: http://www.nsf.gov/pubs/policydocs/pappguide/nsf15001/sigchanges.jsp
We would like to bring to your attention the following sections regarding budgeting and charging of costs:
- Chapter II.C.2.g.(i)(a) Senior Personnel Salaries and Wages. NSF continues to limit the salary requested in the proposal budget for senior personnel to no more than two months of their regular salary in any one year. This limit includes salary compensation received from all NSF-funds including subawards. Any compensation for senior personnel that will be in excess of two months must be disclosed in the proposal budget, justified in the budget justification, and specifically approved by NSF in the award.
- Chapter II.C.2.g.(i)(b) Administrative & Clerical Costs. Under Uniform Guidance, these costs must be explicitly budgeted, justified and approved to be allowable. See UF guidance at: http://research.ufl.edu/faculty-and-staff/initiatives/uniform-guidance-implementation.html for details on conditions where budgeting for these costs is appropriate and other details on the budget, justification, and charging of these costs. UF will continue to require a CAS exemption form be completed, reviewed, and approved for administrative and clerical salaries to be direct charged to NSF projects.
- Chapter II.C.2.g.(iv) Travel. All travel (both domestic and foreign) must now be must be specified, itemized and justified by destination and cost. Although temporary dependent care directly resulting from travel to conferences is referenced, there has been no change to the UF travel policy and therefore these costs are not currently allowable for UF applications.
- Chapter II.C.2.g.(v) Participant Support. Participant support costs are items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with NSF-sponsored conferences or training projects. These costs must be justified in the budget justification. Any additional categories of participant support costs such as incentives, gifts, souvenirs, t-shirts and memorabilia will be closely scrutinized by NSF.
Indirect costs (F&A) are not allowed on participant support costs and funds provided for participant support may not be used or for other categories of expense without specific prior NSF written approval. Therefore, participant support costs will be tracked in a separate UF project.
- Chapter II.C.2.g.(vi)(a) Computing Devices. A computing device is considered a supply if the acquisition cost is less than $5,000, regardless of the length of its useful life. Charging as a direct cost is allowable for devices that are essential and allocable, even if not solely dedicated, to the performance of the NSF award. Costs for computer devices and/or accessories should be included in the proposal budget with a justification that explains how the items are essential to the performance of the NSF award. UF will continue to require a CAS exemption form be completed, reviewed, and approved for any computer devices or accessories that cost less than $5,000, to be direct charged to the NSF project. See UF guidance on budgeting and charging these costs at: http://research.ufl.edu/faculty-and-staff/initiatives/uniform-guidance-implementation.html.
- Chapter II.C.2.(vi)(e) Subawards. It is NSF’s expectation that NSF awardees will use a subrecipient’s U.S. federally negotiated indirect cost rate(s). Any subrecipients that do not have a negotiated rate are entitled to a de minimus indirect cost rate recovery of 10% of modified total direct costs.
- Chapter II.D.9. Food and beverages for meetings. NSF funds may not to be spent for meals or coffee breaks for intramural meetings including, but not limited to, lab or department meetings or other project meetings comprised only of UF staff.
When certain meals are an integral and necessary part of a conference (e.g., working meals where business is transacted amongst participants from multiple organizations), grant funds may be used for such meals. Grant funds may also be used for furnishing a reasonable amount of hot beverages or soft drinks to conference participants and attendees during periodic coffee breaks. Meeting and conference are only allowable if such costs are specifically and clearly identified in the proposed scope of work and budget, as modified and approved by NSF.