Industry Standards & Regulations
These reference documents are used by the Grants & Accounting Office. They are available for download on their parent sites.
FAR Fly America Guidelines (External Link)
This section of the Federal Acquisition Regulation (FAR) Subpart 47.4—Air Transportation by U.S.-Flag Carriers details the rules that govern airfare expenses for international travel on federally-sponsored grants.
The regulation states that no Georgia Tech employee, researcher, consultant, or contractor may charge or seek reimbursement from the U.S. Government for international air fare costs unless the traveler flies on a U.S.-flag air carrier. This section also applies to shipping internationally or utilizing international air freight carriers.
There are exceptions to this restriction—see subpart 47.403-1 (“Availability and unavailability of U.S.-flag air carrier service”), and subpart 47.403-2 (“Air transport agreements between the United States and foreign governments”).
Before using a non-U.S.-flag air carrier that will be charged to a federal sponsor, please review the General Services Administration website to locate the current bilateral / multilateral “Open Skies Agreements”. The carrier must be on the current GSA website listing to qualify for this exception. Such exceptions must be documented on a waiver form, attached to the Travel Expense Statement and maintained in the departmental file (see Fly America Act waiver here).
Please do not confuse “Open Skies Agreements” with “Open Skies Partners”:
Open Skies ‘Agreements’ specify those countries that have signed a bilateral / multilateral agreement with the U.S. that qualifies them for the Fly America Act exception. As of June 30, 2013, there are four qualifying Agreements between the U.S. and: the European Union, Australia, Switzerland, and Japan. These Agreements can be found at the above General Services Administration website.
Open Skies ‘Partners’ have been allowed to expand service into the U.S. without government interference in decisions about routes, capacity and pricing. Partners do not qualify for the Fly America Act exception unlessthey are also named in one of the bilateral / multilateral agreements mentioned above.
Click here for Fly America Act waiver.
Please email firstname.lastname@example.org with any questions you might have about this regulation.
NIH Salary Cap Guidelines (External Link)
This notice provides updated information regarding the salary limitation for NIH grant and cooperative agreement awards and extramural research and development contract awards.
OMB 2 CFR 200(External Link)
Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. This Office of Management and Budget (OMB) Guidance provides the principles for determining the costs applicable to research and development, training, and other sponsored work performed by colleges and universities under grants, contracts, and other agreements with the Federal Government. The Institute has established operating procedures to comply with these principles including the Plan Confirmation System used to determine salaries and wages charges to sponsored agreements, Facilities & Administrative (Indirect) Cost Rates, Fringe Benefits Rates and procedures related to Unallowable costs.
This Guidance also sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations. Key sections include: 200.302 Standards for financial management systems , 200.308 Revision of budget and program plans , 200.310 Purpose of property standards , 200.317 Purpose of procurement standards , 200.327 Financial reporting .
CFDA Numbers (External Link)
CFDA numbers are used to identify each type of sponsored agreement made by Federal agencies. These numbers are used in the Institute accounting system to identify each sponsored agreement to provide the information required for annual financial reporting.
The Cost Accounting Standards Board (CASB) Disclosure Statement (DS-2) is prepared to present a description of the cost accounting practices used by the Institute to account for expenditures. The disclosure statement provides a written, measurable baseline from which to measure the consistent application of accounting procedures and compliance with government regulations.