Major
Federal Grants Sponsor and how they treat Program Income. For treatment of
Program Income on Federal Contracts and State of
|
Sponsor |
How treated |
|
NIH
|
Expanded Authorities - may use the additional
costs alternative for the use of general program income unless regulations or
the NGA specify another alternative or a combination of alternatives. http://grants2.nih.gov/grants/policy/gps/8postnew.htm#special http://grants2.nih.gov/grants/policy/gps/8postnew.htm#general Non-Expanded Authorities
under Research Grants - The first $25,000 of program income is to be used in accordance
with the Additional Costs Alternative and shall be reported on lines 10r and
10s of the FSR (Long Form). Amounts in excess of $25,000 are to be used in
accordance with the Deduction Alternative, unless another alternative is
specified on the NGA, and shall be reported on lines 10c and 10q of the FSR
(Long Form). See website below for more detail. http://grants2.nih.gov/grants/policy/gps/8postnew.htm#grants |
|
NSF
|
Standard
Treatment-Unless otherwise specified in the grant, program income received or
accruing to the grantee during the period of the grant is to be retained by
the grantee, added to the funds committed to the project by NSF, and thus
used to further project objectives. See
section 750 of website below for more detail. http://www.nsf.gov/pubs/2002/nsf02151/gpm02_151.pdf |
|
NASA
|
Treatment
of program income not specified but circular A-110 is included in the grants
terms and conditions. http://www.hq.nasa.gov/ogc/iss/17coop_edu.html |
|
ONR
|
Treatment
of program income not specified but circular A-110 is included in the grants
terms and conditions. See websites below for more detail. http://www.onr.navy.mil/02/docs/basicgrant_01.pdf http://www.whitehouse.gov/omb/circulars/a110/a110.html#24 |
|
Air
Force |
Unless
the agency-specific requirements of the award specify otherwise the additive
method shall be used for dispose of program income. See general terms and conditions on website
below for detail. http://www.afosr.af.mil/pages/afrtad06.htm |
|
DARPA
|
Program
income earned during the project period shall be retained by the Grantee and
shall be deducted from the total project or program allowable cost in
determining the net allowable cost on which the Government's share of costs
is based. See section 8 of website below for more detail. http://www.darpa.mil/cmo/pdfs/ExhibitA_GRANTS_October2001.pdf |
|
Dept.
of Energy |
None
specified. However, circular A-110 was included in the terms and conditions. http://www.er.doe.gov/production/grants/grants.html#GrantRules |
|
Education
grants |
In
keeping with the current government wide policy of reducing unnecessary
regulatory and administrative burdens on grantees, all grantees may
automatically exercise any combination of the various options for using
program income. http://www.ed.gov/offices/OCFO/grants/gposbul/gpos7.html |