Rules & Regulations

How do we know which rules and regulations to follow?


Federal Funding
For Sponsored Projects, the funding mechanism used for program expenditures are Grants, Cooperative Agreements and Contracts. Each funding mechanism has its own rules that must be followed. Institutions of Higher Education, such as Emory, are governed not only by the sponsor’s guidelines, but also by Office of Management and Budget (OMB) Circulars A-110, A-21 and A-133, as well as, the Federal Acquisition Regulations (FAR).

State
State funding follows more strict guidelines that flow down from the funding source (could be federal).
Guidelines should be followed as written in the funding mechanism.

Foundations
Funding from foundations varies widely by the funding source and don’t necessarily adhere to Federal guidelines. Each sponsor is unique and the individual award documents must be reviewed for restrictions and special specific terms and conditions that may affect the program expenditures.

Examples of general guidelines between Federal and Non-Federal Sponsors:

  • Federal effort has to be within 25% of proposed effort
  • State effort is usually within 10%-15% of proposed/awarded effort
  • Foundations may or may not allow deviations in proposed effort
  • Federal with Federal Demonstration Partnership (FDP) authorities allow for 25% rebudgeting per category.

  • State funding will allow 10% deviation for rebudgeting
  • Foundations may or may not allow rebudgeting
  • Most Federal awards allow a one year no cost extension to be initiated without agency approval
  • State funding does not allow extensions
  • Most Foundations require prior approval for all no cost extensions