The world of sponsored projects is complex. It can often be confusing to researchers and administrators interpreting the multitude of policies set forth once awards are made. To assist you in understanding these complexities, we developed the Faculty and Staff Guide to Office of Sponsored Projects. Please take the time to read this guide, as it will be a valuable tool in helping you with your proposal submissions and management of your projects.
Proper administration of sponsored project funds includes following policies set forth by sponsors and policies, procedures, and guidance set forth by Mississippi State University. If you have questions interpreting a particular sponsor's policy, it is best to contact Office of Sponsored Projects.
The official repository of University Operating Policies is located here. Below are some of the policies to which we more commonly refer as well as procedures and other guidance applicable to sponsored programs at MSU.
Circular A-21 (to be superceded by 2 CFR 200) - This Circular establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The principles deal with the subject of cost determination, and make no attempt to identify the circumstances or dictate the extent of agency and institutional participation in the financing of a particular project. The principles are designed to provide that the Federal Government bear its fair share of total costs, determined in accordance with generally accepted accounting principles, except where restricted or prohibited by law. Agencies are not expected to place additional restrictions on individual items of cost. Provision for profit or other increment above cost is outside the scope of this Circular.
Circular A-110 (to be superceded by 2 CFR 200) - This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies in the administration of grants to and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.
Circular A-133 (to be superceded by 2 CFR 200) – This Circular sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.
Note: The circulars above were recently superceded by 2 CFR 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. This regulation is the result of a major grant financial reform initiative, and effective date for universities to implement is December 26, 2014. More information on this grant reform initiative can be found on the Council on Financial Assistance Reform (COFAR)’s site.