Policies & Procedures

Cost Accounting Standards (CAS)

• Directly Charging Clerical and/or Administrative Costs to Federal Awards
• Charging Computers Costing Less than $5,000 to Federally Sponsored Projects

Effort Commitment/Reporting/Certification Policies

• Faculty/Staff Effort Management for Clinical Research Studies
• Retroactive Effort Changing
• K Award Clarification
• Maximum Effort Funding on Sponsored Projects
• Timeliness of Certifying Effort
• GAP 200.170, Effort Reporting

• Summer Effort for Faculty with 9-Month Appointments 

External Research Support Policies

• Participation of Duke Research Support Centers in Research Projects Managed by External Entities

Financial Management

• Non-Payroll Cost Transfers on Sponsored Projects

General Accounting Procedures (GAP) - Recent Updates

• 200.032, Research Subject Payments using Short-Term Cash Funds (STCFs)
• 200.080, Equipment Screening & Shared Use on Federal Sponsored Projects
• 200.100, Capital Equipment Purchases On Sponsored Projects
• 200.110, Excess Federal Government Property - Use by Sponsored Projects
• 200.140, Cost Sharing On Sponsored Projects
• 200.150, Cost Transfers On Federally Sponsored Projects
• 200.160, Rebudgeting Funds on Grants & Contracts
• 200.170, Effort Reporting
• 200.171, Cross Organizational Unit Payroll Management on Sponsored Projects
• 200.172, Payroll Access for Effort Management on Sponsored Projects
• 200.180, Closeout of Sponsored Project
• 200.190, Parent/Child Sponsored Project Management
• 200.280, Monitoring Subrecipients - Federal Funds
• 200.290, Program Income - Federal Grants and Contracts
• 200.300, Service Center Administration
• 200.310, Compensation of Graduate Students on Sponsored Research Projects
• 200.320, Direct Costing on Sponsored Projects
• 200.330, Facilities and Administrative (Indirect) Costs on Sponsored Projects
• 200.340, Cost Accounting Standards (CAS) on Sponsored Projects
• 200.360, Charging Clerical and/or Administrative Expenses to Federally Funded Projects
• 200.370, Purchasing Services on Sponsored Funds
• 200.372, Purchasing Goods on Sponsored Funds
• 200.420, Processing Payments to Research Participants