Policies and Procedures

Helpful Instructions for Reports and Change Requests Submission

All reports and change requests must be submitted to the Lustgarten Foundation. LF expects timely and accurate submissions of progress and expenditure reports. Please see the below instructions for guidance in the submission process.

No Cost Extension

A No-Cost Extension or NCE is an extension of the time required to complete a project with no additional funding.

A second No-Cost Extension of a grant requires a written justification explaining why an extension is needed, what work will be done during the second extension period and confirmation that project funds remain. Second NCE requests must be submitted at least 30 days prior to the end of the project period.

The following information should accompany a second no-cost extension request for review:

• Need for the extension
• Length of the extension
• Description of project activities that require support during extension
• Funds available to support the project during the extension
  • e.g. an unobligated balance on the project fund or via another source if no project funds remain

Carryover Requests

Carryover request is a request to move unspent money forward from one budget period to another.

Submission of carryover occurs after the Financial Report has been submitted for the prior budget period so that the precise amount of carryover can be determined & requested.

Grant Transfer Processes

Old Institution:

• Official Relinquishing Statement with current balance and list of equipment to be transferred to the new institution.
• All final financial reports on the project are to be completed to close out the grant.

New Institution:

A change of grantee organization request must be made before the anticipated start date at the new organization and preferably several months in advance.

LIST OF DOCUMENTS FOR THE TRANSFER (subject to change):

• Send a revised Face Page w/ “CHANGE OF GRANTEE INSTITUTION” typed on the top of the page.
• Abstract.
• Revised budget for the project reflecting the amounts that were stated on the relinquishing statement.
• Justification w/ a statement addressing the benefit to the project of the relocation at the new performance site.
• Biosketch of all new key personnel that are now on the project.
• Updated other support for all key personnel.
• Resources and environment from new institution.
• Latest progress report that can serve as a Research plan or Revised Research plan for new institution.
• Revised to reflect new institution Human or animal section if applicable to your grant.

Budget Guidance

ALLOWABLE COSTS ON GRANTS

Costs.  Unless expressly set forth to the contrary in the budget(s) embodied in the Approved Budget, in which event the specific line-item in the Approved Budget shall apply, the Principal Investigator and Sponsoring Institution hereby agree to limit the expenditure of Grant Funds as set forth below in this Section 5.

Permissible Costs. The permissible uses of Grant Funds are as follows, except to the extent that they are impermissible costs identified in Section 5(b):

• Salary for the Principal Investigator that has faculty appointments (i.e. Instructor, Professor, etc.) with the following restrictions:
  • the salary (with fringe benefits limited to medical and dental insurance, life insurance and retirement benefits) percent cannot exceed the percent effort.
  • notwithstanding the above, in no event shall the base salary exceed the annual Federal capitation imposed by the National Institutes of Health (NIH).
• Salaries for the Principal Investigator or professional staff that do not have faculty appointments and technical assistants as necessary with the following restriction:
  • the percent salary (with fringe benefits limited to medical and dental insurance, life insurance and retirement benefits) cannot exceed the percent effort.
• Salary of other participants in the Grant Research that have faculty appointments (i.e. Instructor, Professor, etc.).
  • the percent salary (with fringe benefits limited to medical and dental insurance, life insurance and retirement benefits) cannot exceed the percent effort.
• Minimal but essential permanent equipment which is directly relevant to the Grant Research.
• Expendable supplies.
• Other expenses directly related to the conduct of Grant Research.
• Indirect operating costs incurred by Sponsoring Institution during the Grant Term in an amount not to exceed ten percent (10%) of the total cost (excluding equipment).

Impermissible Costs.

• Construction, alteration, maintenance or rental of buildings or building space.
• Computer equipment, office and laboratory equipment and furniture, except as provided for in Section 5(a)(iv).
• Dues for membership in scientific societies.
• Office supplies including, but not limited to, mail/postage costs, copying costs, telephone, fax, modem, DSL or other similar line costs.
• Tuition, books and journals.
• Publication costs.
• Travel costs.
• Secretarial/administrative salaries
• Recruiting and related expenses
• Non-medical services to patients.

Frequently Used Terminology & Abbreviations:

• Direct Costs (DC): Direct costs are expenses that can be specifically identified with a particular project, program, or activity. Examples of direct costs may include salaries and benefits for research personnel, equipment and supplies, participant incentives, travel costs directly related to the project, and publication costs.
• Modified Total Direct Costs (MTDC): MTDC is a base to which indirect costs (IDC) are applied to calculate the total cost of a sponsored project. MTDC is calculated as the total direct costs of a project, minus certain exclusions that are specified by the funding agency.
  • MTDC includes direct salaries and wages, applicable fringe benefits, materials and supplies, services, and travel expenses, as well as up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award).
  • *25K can be assessed per subaward, not per site, as long as the SOWs are distinct.
• Indirect Costs (IDC): Indirect costs, also known as Facilities & Administration (F&A) costs or overhead, are expenses that are not directly attributed to a particular sponsored project, but rather are incurred for general support of the organization or institution conducting the research. These costs can include building maintenance and utility costs, general office expenses, depreciation of equipment, and administrative salaries.