Federal agencies have different requirements. Some agencies may require the same level of effort as was proposed during the original term of the award, but others will not. For instance, NIH currently only requires a “measurable” level of effort for the PI and other key personnel during the term of the award, including any NCE periods. NSF takes a different view and assumes that the originally proposed effort will be spread over the entire award period, including any NCE periods.

Yes. For more information, see PAFC's web page on Institutional Allowance.

Verification, by either email or signature, would be noted on any of the following documents that contain an itemized list of the goods or services received: 

—Packing slip received with the goods
—Itemized vendor invoice
—Written request for purchase of goods or services
—Other itemized list of goods or services signed by a responsible individual

The value (cost) of the unused gift cards should be refunded to the sponsored award, since the gift cards were not used. The cost should be transferred to a non-sponsored award budget. The gift cards may then be used in accordance with the requirements of the funding source the cost of the gift cards was transferred to. For example, if the cost of the gift cards was transferred to a department budget, the gift cards should be used in accordance with the requirements or guidelines of the department budget.

Grant writing and reporting costs that are required as part of the terms of the Award are allowable. For example, progress reports, annual reports, and/or technical reports are required and therefore, would be allowable. Proposal costs, however, would not be an allowable expense. See the FAQ on Proposal Costs.

Federally-contracted reduced fares and room rates are negotiated with the airlines and hotels by the federal government for use by federal employees on federal travel. Federal employees pay for travel using a federally issued credit card so vendors can be assured that travel is being paid for by the federal government. State employees, however, may be traveling on any number of funding sources. It is up to each individual hotel or airline to decide if they will extend the federally-contracted reduced rate to state employees.

The costs of preparing bids, proposals, or applications for the receipt of any new funding are generally unallowable as direct costs on existing awards. This includes proposal costs for a new award, a competing segment of an existing program, or for supplemental funding on an existing award.