Tools for UNH Researchers

Cost Transfers

What’s essential?

A transferred cost must comply with all UNH policies and sponsor terms and conditions, including rules for allowability, reasonableness, allocability, and consistency.

Cost transfers, when necessary, must be timely; late cost transfers (more than 90 days after the end of the month in which the transaction occurred) must meet additional documentation criteria and be approved by Sponsored Programs Administration (SPA).

Subrecipient vs Contractor Agreement

Definitions

Under the Uniform Guidance (2 C.F.R. §200), an organization is considered a subrecipient of a federal award when it:


1. Substantive, programmatic work or an important or significant portion of the research program or project is being undertaken by the
     other entity.

2. The research program or project is within the research objectives of the entity.

3. The entity participates in a creative way in designing and/or conducting the research.

How to Determine if Revenue is a Gift or Sponsored Program

What’s essential?

There are numerous ways in which private, programmatic support is offered to and received at the University of New Hampshire, including gifts, grants and contracts.  Each varies in how revenue should be accepted and administered, and what the sponsor should reasonably expect to receive in return for providing support.

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