The Office of Grant and Contract Accounting is responsible for auditing expenses charged to sponsored agreements for allowability. The guidelines for determining if a cost is allowable come from the following sources:
- The grant or contract award document
- Federal OMB Circular A-21
- NDSU Policy Manual, Chapter 8 - Grant and Contract Accounting
Federal Property Management
The Federal Property Management Procedure Guide provides basic procedures for the management of federal property under North Dakota State University’s control. The manual describes the system used for the acquisition, records, maintenance, physical inventory, control and disposition of facilities and property of North Dakota State University (NDSU), the United States Government and various other grantee agencies. The manual complies with Federal Acquisition Regulation (FAR), OMB Circular A-110, OMB Circular A-21, DoD Property Administration Guidelines, State of North Dakota Century Code, North Dakota University System State Board of Higher Education (SBHE) policies and NDSU Policy 819.
Fly America Act
Those individuals utilizing a grant or contract fund for the purchase of airline tickets should take note of the Fly America Act. The Fly America Act (49 U.S.C. Section 40118) requires federal government financed air transportation to be "provided by" air carriers holding certificates of public convenience and necessity as U.S. flag air carriers. This requirement is applicable to all federal and federal flow through Grants, Cooperative Agreements and Contracts, for either domestic or international travel.
If you are planning on any travels or are making arrangements for someone to travel on a Grant Cooperative Agreement or Contract, the Fly America Act may be applicable to the arrangements. It is important to note this will have a direct effect on international travel, but may also create problems for domestic travel.
The Comptroller General issued a decision regarding the Code Sharing (Airline Alliances) of flights by U.S. and foreign flag carriers utilizing the equipment of the foreign flag carrier. If a U.S. flag air carrier has an arrangement to provide passenger service in international air transportation on the aircraft of a foreign air carrier under a "code-share" arrangement with a foreign air carrier this could meet the requirement of the Fly America Act. The key to meeting the requirements appears to be whether the ticket is purchased through the U.S. air carrier. If the ticket is issued through the U.S. air carrier, it would be eligible for reimbursement. However, if the ticket were issued by a foreign air carrier, even under a code sharing arrangement, the ticket may not be eligible for reimbursement on a Federal Grant, Cooperative Agreement or Contract. Caution in making arrangements for foreign travel is warranted.