(Revised April 2003) Section 7.D
1. Award application assistance is available from the Extension Finance Office with Linda Wilson, (515) 294-8934.
2. Limited post award support is available from the Extension Finance Office because the accounting is done locally.
3. Local extension council is directly involved. Council must approve the contract and chair must sign the agreement.
4. Enhances local visibility--county is seen as positive, contributing local agency.
5. ISU indirect cost rate is not a part of the grant.
6. County does not have to go through ISU hiring, purchasing, and printing procedures.
7. County can determine salaries/wages based on local wage scales.
8. County can attempt to build direct costs into the grant for county administration charges (secretarial time, postage, travel, etc.).
1. Cash flow--most grants are cost-reimbursable. The county must have sufficient resources to incur the costs and then seek reimbursement.
2. Counties do not have approved indirect cost rates, therefore they cannot collect indirect costs. Bill Bogue is researching the paperwork that would be needed to establish a rate for extension districts. (Most grants received by ISU Extension do not pay indirect cost rates).
3. Unemployment compensation--county extension districts are not contributing agencies into unemployment compensation; many grants have the potential for unemployment claims which the county would have to pay when assessed.
4. Council accepts fiduciary responsibility and may have to pay the cost of a special audit if required in the grant.
5. County must handle payroll, withholding, subcontracts, tax forms locally. Many counties do not have adequate secretarial time (and in some cases knowledge) to handle all payroll and accounting functions.
6. Grants are often federal or federal flow-through dollars. If so, the county must comply with Federal Circulars A-21 and A-110. Counties have limited or no knowledge of the requirements of these circulars.
7. Many grants require matching funds. Counties have limited knowledge of the procedures to document a match for audit purposes and in some cases have limited dollars to use as match.
Section 7.D Return to top
1. Award application assistance is available from the Extension Finance Office.
2. Post award support is available from the Extension Finance Office.
3. ISU covers expenses prior to grant reimbursement. Cash flow is not an issue.
4. ISU ensures compliance with federal circulars.
5. ISU ensures that match is properly documented.
6. ISU handles accounting, check writing, subcontracts, tax forms, payroll, withholding, and produces fiscal management statements.
7. ISU pays unemployment claims.
8. ISU provides any necessary audits.
9. County can attempt to build costs into the grant for county administration charges (secretarial time, postage, travel, etc.)
10. The field specialist and/or CEED give direct program leadership according to the approved work plan in the grant. The fiscal administration by ISU should not decrease the status or influence of the FS/CEED in program carryout for the grant.
11. Indirect costs charged by ISU are seldom an issue. Most extension funding sources won't pay indirect costs. State agencies that do change indirect costs use 8 percent, not the full ISU off-campus rate of 25 percent.
1. County sees fiscal management being removed from local control. Extension council may have minimal involvement, if any.
2. ISU (not extension) gets any indirect costs that are collected. The principal investigator gets a 15 percent share of indirect costs if the full indirect cost rate is collected. This rarely happens in extension (the Iowa MTC grant is the only current example).
3. If salaries are covered in the grant which result in salary savings for a CEED or field specialist, the savings currently go to the campus director, not to the local staff or unit.
4. The county must follow ISU hiring, purchasing, and printing procedures. Counties do not like the ISU "red tape," especially the length of time for hiring.
5. ISU wage scales have to be used which may be significantly higher than local wage rates.
6. Local groups who have grant funds may prefer to give the dollars to a local agency (the county office), rather than to ISU--especially if ISU collects indirect costs.
Section 7.D Return to top
Guidelines for grant applications, project administration and fiscal management are available upon request. Contact the Extension Finance Office, 315 Bearshear Hall, Ames Iowa 50011, Fax (515) 294-9781, or call Linda Wilson, (515) 294-8934.
Staff of the Extension Finance Office can answer questions and provide assistance on all aspects of contracts and grants. These topics can guide your contact with the Finance Office.
Linda Wilson
Coordinator for Contracts and Grants
Phone: (515) 294-8934
e-mail: lwilson@iastate.edu
Shirley Jean Keith
Accountant
Phone: (515) 294-6490
e-mail: sjkeith@iastate.edu
John Flickinger
Accountant
Phone: (515) 294-5508
e-mail: jeflick@iastate.edu
General finance information if Linda, Shirley Jean, or John are not available can be obtained from:
Bill Bogue
Assistant to the Vice Provost, Finance
Phone: (515) 294-1600
e-mail: bbogue@iastate.edu
Section 7.D Return to top
County extension district receiving grant funds will:
1. Handle grant funds through the Education Fund
2. Do all employment procedures, including 19, W4, etc.
3. Withhold appropriate deductions (e.g., FICA, IPERS, state and federal taxes).
4. Be responsible for unemployment compensation claims at end of project.
5. Be responsible for all audit requirements of the funding agency.
6. (if federal funds) Abide by all federal regulations and federal circulars (A21, A110, etc.)
7. Be responsible for all fiscal and program reports.
ISU (campus) receiving grant funds will:
1. Follow all ISU purchasing, payroll, employment and accounting policies.
2. Establish a special grant account that will be under the direction of the field specialist.
3. Be responsible for Items 2 through 6 in the above list.
4. Be responsible for fiscal audits and fiscal reports--(field specialist who is project director will be responsible for any progress reports and final reports as required by funding agency)
Questions and information needed when pursuing grants and contracts
Staff Involved: ____________________________________________________________
County extension district or ISU to receive and manage funds:_______________________
$ Amount requested: ___________________ Start/end dates: ________________________
Funding Source: ___________________________________________________________
1. Under which county and state priorities does the proposed project fit? Have you received approval to submit the proposal from: AED, county extension council, campus director, CEED?
2. What are facilities/equipment costs of the program? Examples: space required for desks, files, computer. Will the program need telephones; how many needed? Is access to a modem necessary? Is storage space required for program supplies? Can these costs be recovered in the grant?
3. What are the program support needs? Will the program need secretarial support and what amount of time will be needed per month; can this cost be recovered in the grant? Who will answer questions related to the program and will there be a time commitment for support staff? Who will purchase equipment and supplies? What are the billing requirements of the grant and who will be responsible for payroll, travel and billing records.
4. What happens at the end of the grant? Is there an expectation that the program will continue and how will it be funded? Is there a fund raising obligation; who will be responsible for securing additional funds?
5. How will the project affect the image of ISU Extension and the County Extension Service? What are the positives and the negatives of carrying out the grant-supported project?
6. What are the program objectives? How will progress be assessed? What happens if the objectives are not met?
7. What percent of effort will be needed by extension staff (percent FTE, staff days or hours)? Will this exceed or interfere with other time commitments?
8. If staff are to be paid, what is the rate of pay and dollars needed for FICA, unemployment, insurance., etc. Contact Linda Wilson for current ISU benefit rates (rates given as a percentage of salary or wages).
9. Who will supervise staff hired by grant? Who will be responsible for reporting and evaluation?
10. Will staff be traveling; who pays for travel expenses? Travel reimbursement should be consistent with ISU Extension policy.
11. Will the grant be a fixed price agreement (fixed $ amount paid at the beginning of the project or put in installments; unspent funds do not have to be returned to sponsor) or cost reimbursable ($ paid up front ) unspent funds must be returned to sponsor, or expenses of project are billed to the sponsor)? What are the terms of payment?
Section 7.D Return to top
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Revised April 29, 2003. Content questions? Ask the
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