Deviation of Expenditure Plans on Sponsored Programs

Introduction

Changes in a Principal Investigator’s expenditure plan as expressed by the award budget are often necessary to meet changing or unforeseen needs of a sponsored project. Revisions to spending plans within or between approved budget categories may be allowed by the Sponsor given certain restrictions and understandings. The level of flexibility to adjust a spending plan varies from agency to agency and may depend on the type of expense to be charged or should a new budget expense category be needed. To help determine if a revision to a planned spending plan is allowed, reference should be made to the SPA Budget Revision Guideline and the Federal sponsor’s post award administrative requirements for guidance (Prior Approval Matrix) . Should questions arise about any modifications to a spending plan consult with your Grant and Contract Administrator (GCA). SPA will request sponsor prior approval when needed.

Slide 2

Once it is determined the revision does not impact any of the sponsor budget restrictions or UNH policies, further review will be undertaken as follows based on the budget category affected:

Personnel

• A change to Personnel creates a situation where the work is being performed by “Key Personnel” (as listed in the application) without pay (i.e. a decrease in personnel expenses without a corresponding decrease in effort). This is considered cost sharing via contributed services and SPA review and endorsement will be required.
• A change to Personnel is due to change in Key Personnel or their effort as specified in the final approved award budget. Any change in Key Personnel requires review and prior approval either by SPA or the sponsoring agency.
• A decrease in Personnel is due to the absence of the PI for more than 3 months; or due to a change in the PI; or due to a reduction in the PI’s time or effort in excess of 25% of what was approved by the sponsoring agency. If any one of these conditions exist, review and prior approval by either SPA or the Sponsor will be required.

Personnel (cont.)

• An increase in Personnel due to a request for AY release time or supplemental pay by a faculty member not provided for in the approved final budget. Review and approval by the Dept Chair, Dean and if appropriate SPA and the sponsoring agency will be required.
• An increase in Personnel to pay for administrative support personnel not provided for in the approved budget. Any such request requires review and prior approval either by SPA or the Sponsor.
• An increase in Personnel to hire a faculty member from another department. Approval by the Dept Chair, Dean and if appropriate SPA will be required.

Fringe Benefits

• Whenever a change is made to Personnel, the type of compensation must be considered to determine its corresponding effect to the amount budgeted for fringe benefits.

Equipment

• If no equipment was specified in either the application or award document but the item is necessary for the conduct of the project, review and prior approval may be required by either SPA or Sponsor.
• A request to purchase equipment in the last 90 days of a project requires review and approval by SPA.
• Equipment request is not reasonable given the scope of the project.
• Terms of the award do not allow for purchase of equipment.
• Any proposed equipment change may require an adjustment to Facilities and Administrative costs.

Travel

• If no foreign travel was specified in either the application or award document but is necessary for the conduct of the project, review and prior approval may be required by either SPA or Sponsor.
• Any increase to foreign travel or the number of travelers or number of trips from the original budget may require SPA and Sponsor review and prior approval.
• Foreign travel is not reasonable given the scope of the project.

Material and Supplies

• Any proposed change that would require a supply account line be added to a fund may require SPA review and prior approval, or for office supplies.

Tuition

• If no tuition was specified in either the application or award document, review and prior approval is required by either SPA or Sponsor.
• Any proposed change will require adjustment to Facilities and Administrative costs.

Participant Support and Trainee Costs

• All proposed changes in this category must be forwarded for review and prior approval by either SPA or Sponsor.
• Any proposed change may require an adjustment to Facilities and Administrative costs.

Consultants

• Proposed changes to this category are allowable assuming consultant is not a UNH or federal or state employee and rate of reimbursement does not exceed if applicable the daily cap per day exclusive of travel costs.

Subcontracts

• If no subcontracts were specified in the approved final budget award document, review and prior approval is required by either SPA or Sponsor.
• Proposed changes that would increase or decrease funds within a subcontract specified in the original proposal budget, or would create a new subcontract not specified in the original proposal, review and prior approval is required by either SPA or Sponsor.
• Any proposed change may require an adjustment to Facilities and Administrative costs.

Alterations & Renovations

• Proposed changes to this category must be forwarded for review and prior approval either by SPA or Sponsor.
• Any proposed change will require an adjustment to Facilities and Administrative costs.

Capital Expenditures

• Proposed changes in this category must be forwarded for review and prior approval by either SPA or Sponsor.
• Any proposed change reflects required adjustment to Facilities and Administrative costs.

Other Costs

• If rent or another cost not frequently itemized in a budget is proposed, review and prior approval may be required by either SPA or Sponsor.

Facilities and Administrative (F&A) Costs

• Any change due to a proposed rate revision or re-allocation of direct costs requires SPA review and prior approval.
• The transfer of amounts budgeted for F&A costs to absorb increases in direct costs, or vice versa. If the Sponsor requires approval, the request will be routed through SPA to the Sponsor.