2. MARCO TEÓRICO
2.4 RECONSTRUCCIÓN DE DIENTES ENDODONTICAMENTE TRATADOS
and Domestic Grants with Foreign Components and Subawards to Foreign Organizations
Most of the policies contained in this HHS GPS apply to grants made to foreign
organizations and international organizations (hereafter “foreign grants”), including the requirements of 45 CFR part 74 or 45 CFR part 92, as applicable to the type of foreign organization, and the cost principles incorporated by reference in those regulations. If an applicant/recipient would be unable to comply with these requirements, the authorized organizational representative should contact the GMO. Specific exceptions and
modifications of the HHS GPS requirements for foreign grants, and highlights of other policies, are set forth in this section. This section also includes policies that apply to domestic grants with a foreign component.
Public Policy Requirements
All public policy requirements included in “Public Policy Requirements” in Part I apply to foreign grants, with the following exceptions:
• Civil rights. None of the civil rights requirements specified in “Public Policy Requirements” apply to foreign grants.
• Debarment and suspension. Applicants and recipients that are foreign governments or governmental entities, public international organizations, or foreign-government-owned or -controlled (in whole or in part) entities are not subject to the debarment or suspension certification requirement or to debarment
or suspension under 45 CFR part 76. All other foreign organizations and international organizations are subject to these requirements.
• Drug-free workplace. Foreign applicants and recipients may be exempted from the drug-free workplace requirements of 45 CFR part 83 based on a documented finding by the OPDIV that application of those requirements is inconsistent with U.S. international obligations or the laws and regulations of a foreign government.
• Environmental requirements. Receipt of a grant does not make a foreign applicant/recipient subject to environmental requirements that would not otherwise apply to it.
Funding and Payment
The application budget, requests for funds, and financial reports must be stated in U.S. dollars using the currency rate in effect at the time of submission. Once an award is made, the OPDIV may adjust for currency exchange fluctuations as part of the non- competing continuation award process. This may result in an upward or downward adjustment from the total approved budget for that budget period based on the net change from the prior year’s award.
Awards to foreign organizations and international organizations generally are paid by the OPDIV’s servicing finance office rather than through PMS unless the recipient is
serviced by a U.S. owned- or -based bank. All payments will be in U.S. dollars at the rate of exchange current at the time of payment. Foreign recipients are strongly encouraged to use U.S. banks to ensure that payments arrive on time.
Payments are made by U.S. Treasury check. If paid by the OPDIV, grants normally will be paid on a predetermined quarterly advance basis, usually in four equal installments, unless the total amount of the award is $25,000 or less. If the amount advanced to an organization based on the predetermined quarterly advance is insufficient to meet the grant’s cash requirements, the recipient must make a written request to the GMO for any additional funds needed. If payments are made by PMS, they are made on the same basis as for domestic grants (see “HHS Grants Process—Payment”).
Allowable Costs
The costs that are generally allowable under grants to domestic organizations also are allowable under foreign grants, with the following exceptions:
• A&R. Major A&R costs are unallowable under foreign grants and domestic grants with foreign components. Minor A&R costs are allowable (see “Cost
Considerations—Allowable Costs and Activities” and “Prior-Approval Requirements”).
• Audit costs. Costs of financial-related audits are allowable (see “Audit” in this section).
• Customs and import duties. These costs, which include consular fees, customs surtax, value-added taxes, and other related charges, are unallowable under foreign grants and domestic grants with foreign components.
• Indirect costs. With the exception of the American University of Beirut, which is not considered a foreign organization, and the World Health Organization, indirect costs will not be reimbursed.
• Research patient care costs. Research patient care costs are allowable only in exceptional circumstances as determined by the OPDIV.
Prior-Approval Requirements
Foreign grants generally are included in expanded authorities.
A change in the performance site within a foreign country or performance in a country other than that specified in the approved application requires OPDIV prior approval. The transfer of work by a domestic recipient to a foreign component also requires OPDIV prior approval.
A change of grantee organization that involves the transfer of a grant to or between foreign organizations or international organizations requires OPDIV approval and, where applicable, the associated National Advisory Council or Board. OPDIV approval also is required for the transfer of a grant from a foreign organization to a domestic organization.
Audit
Foreign recipients are subject to the same audit requirements as for-profit organizations (specified in 45 CFR 74.26(d)).
Subawards
Subawards to foreign entities that are considered financial assistance arrangements (rather than acquisition of goods or services) require special oversight by recipients. The recipient must do the following:
• Ensure that appropriate OPDIV approval is obtained for a foreign subaward; i.e., that the OPDIV approves of the intent to subaward (subgrant) as defined in
45 CFR 74.2 and 45 CFR 92.3 (see “Prior Approval Requirements—OPDIV Prior Approval”). The recipient does not have to obtain GMO approval of the selected subrecipient or the agreement between the recipient and subrecipient.
• Determine whether the subaward recipient is subject to OMB Circular A-133 audit requirements (generally the case only if the subaward recipient has direct awards from HHS because HHS has adopted A-133 as the standard audit requirement for foreign recipients).
• Determine appropriate means of oversight, including review of reports, or on-site reviews, or alternatives to an A-133 audit if one will not be available during the period of the subaward, as part of seeking OPDIV approval, and indicate how it will monitor foreign subawards.
• Provide adequate evidence during its own A-133 audit and in reports to the OPDIV that it is meeting its subrecipient monitoring responsibilities.
Grants to Federal Institutions and Allowable Costs and Payments to (or on Behalf of) Federal Employees under Grants
Most of the policies contained in this HHS GPS apply to grants made to Federal
institutions. If an applicant/recipient would be unable to comply with these requirements, the authorized Federal official should contact the GMO. Specific exceptions and
modifications of the HHS GPS requirements for Federal recipients, and highlights of other policies, are set forth in this section.
Eligibility
Federal institutions are eligible to receive certain types of grants from PHS OPDIVs. This includes, but is not necessarily limited to, grants for research, training, and demonstration projects. Federal institutions must meet the eligibility requirements of the grant program from which support is sought. However, in no case may an awarding office issue a grant award to any component of its own OPDIV.
Although the performance site may be at a level lower than the agency or department, when an award is made to an eligible Federal institution, the Federal agency or
department will be the designated recipient and must assume responsibility for the project. Federal institutions must also ensure that their own authorizing legislation will allow them to receive a PHS grant and be able to comply with the award terms and conditions.
A document certifying both the assumption of responsibility and authority to receive a grant must be submitted at the time of each new and competing continuation application. The certification must be signed by the head of the responsible Federal department or independent agency or a designee who reports directly to the department or agency head. (In the case of the Department of Defense, the Departments of the Army, Navy, and Air Force are considered the Federal department and their Secretaries as the responsible Department head.)
The certification requirement does not apply to VA hospitals, Bureau of Prisons (Department of Justice) hospitals, IHS hospitals, or other PHS OPDIVs applying for grants. Generally an award to a PHS OPDIV other than to an IHS hospital will be considered only if a project cannot be supported within the mission of the applicant OPDIV or organizational segment, the activity cannot be performed elsewhere, its non- pursuit would have an adverse or potentially important impact on the OPDIV mission, and a grant is determined to be the appropriate means of carrying out the activity.
Payment
Grants to DoD normally will be paid by U.S. Treasury check after submission of the appropriate interagency form. Payments to all other Federal departments and agencies generally will be accomplished by transfers of funds between appropriations.
Allowable Costs under Grants to Federal Institutions
Allowable costs under grants to Federal institutions will be determined by the established policies of the institution, consistently applied to both its own activities and to grant- supported activities, and by the requirements shown in Exhibit 15. In the absence of a governing organizational policy, the cost principles for State, local, and Indian tribal governments (OMB Circular A-87) will apply.
Exhibit 15. Allowable Costs under Grants to Federal Institutions These costs are
allowable
only as specified If
Indirect costs Indirect costs will not be provided to Federal institutions. Institutional allowances
under fellowships
Institutional allowances may be requested by Federal institutions sponsoring a predoctoral or postdoctoral fellow.
Federal (U.S.
Government) employees
No salary or fringe benefit payments may be made from HHS grant funds to support career, career-conditional, or other Federal employees (civilian or uniformed services) with permanent appointments provided for under existing position ceilings of a Federal institution receiving a grant. While the level of effort required for the project must be allowed by the recipient as part of the individuals’ official duties, salary costs associated with an individual
participating in an official capacity as a Federal employee under a grant to that Federal institution are not allowable costs under an HHS grant. See “Payments to (or on behalf of) Federal Employees under Grants” for the conditions under which salary and fringe benefits may be paid for Federal employees working on a grant-supported project when the recipient is a non- Federal organization or a Federal institution other than the one that employs the individual.
Project-related travel costs of such employees are allowable as long as they consistent with the FTR. See Exhibit 16 in this section.
Payments to temporary employees
Payments to individuals specifically hired to assist in the performance of the grant are allowable.
Equipment Accountability
HHS will consider all nonexpendable personal property acquired under a grant awarded to a Federal institution as federally owned, subject to 45 CFR 92.32. Upon completion of the award, or when the property is no longer needed, the recipient must request
disposition instructions from the OPDIV.
Procurement Requirements
Procurement under grants to Federal institutions is governed by the FAR and the recipient agency’s FAR supplement.
Intellectual Property
Inventions resulting from grants supporting the activities of Federal employees under grants to Federal institutions must be reported simultaneously to the OPDIV and to the employing agency under the terms of EO 10096, as amended, and are subject to the licensing requirements of 37 CFR part 401. (See https://s-edison.info.nih.gov/iEdison/ for reporting requirements.) In cases where the VA is involved with the invention but is not the recipient, and the recipient chooses not to elect title or pursue practical application of an invention, the recipient must note VA’s involvement on its notice to the OPDIV and provide a courtesy copy of the OPDIV notification to the appropriate VA office. The OPDIV will notify the recipient and the VA whether the OPDIV has an interest in taking title and/or continuing the pursuit of practical application of the invention.
Reporting Requirements
Federal institutions must submit annual FSRs and progress reports.
Allowable Costs and Payments to (or on Behalf of) Federal Employees under Grants
Exhibit 16 lists and describes allowable costs and payments to Federal employees under grants.
Exhibit 16. Allowable Costs and Payments to (or on Behalf of) Federal Employees under Grants
Item Description General Only four types of costs—consultant fees, outpatient or subject costs, salary or fringe
benefits (when the employee is not an employee of a recipient Federal institution or is a part-time VA employee as described in this exhibit), and travel costs—can be charged to OPDIV grants on behalf of Federal employees, whether by a recipient or subrecipient, and under the conditions specified only. Applicants/recipients should advise any Federal employees with whom these types of arrangements may be made to consult with their employing agency concerning their ability to meet the required conditions.
The applicant/recipient must submit, as part of the grant application or subsequent request, any letters or documentation specified below, and that documentation must be deemed acceptable by the GMO before the Federal employee may be involved in a project.
These limitations do not apply to individuals that are classified as special government employees because of service on advisory groups or as a result of a formal consulting arrangement with a Federal agency. (See the HHS Standards of Conduct at 45 CFR part 73, Subpart J for additional guidance.)
Exhibit 16. Allowable Costs and Payments to (or on Behalf of) Federal Employees under Grants
Item Description Consultant
fees
These costs are allowable only for medical personnel of the Uniformed Services of the United States (excluding PHS Commissioned Officers) and when all of the following conditions are present:
¡ The employees are providing the kind and extent of medical services approved in the grant award.
¡ Adequate numbers of qualified civilian personnel are not available to provide these services, and eligible Federal medical personnel are hired only in addition to those qualified civilian medical personnel, if any, who are available.
The applicant/recipient organization provides prior written authorization from the proposed consultant’s commanding officer that he or she is authorized to work on the grant-
supported activity during non-duty hours or while on authorized leave, and can be paid for his or her efforts.
Outpatient or subject costs
These costs are allowable when the employee is an outpatient or subject under study in connection with grant-supported activities.
Salary or fringe benefits
Salary payments may be made from OPDIV grant funds to career, career-conditional, or other Federal employees (civilian or uniformed services) with permanent appointments provided under existing position ceilings of a Federal institution only if prior approval is obtained from an authorized official of the employee’s agency and the employee is one of the following:
¡ A PHS Commissioned Officer or a civil service employee carrying out duties for which specific statutory authorization exists permitting direct Federal assistance in lieu of cash under the grant, or where the government is reimbursed for services rendered subject to restrictions applicable to such personnel, including the applicable Federal standards of conduct (for HHS, 45 CFR part 73).
¡ A PHS Commissioned Officer on LWOP if the
recipient has obtained written prior approval from the OPDIV;
total amount of salary paid from OPDIV grant funds is proportional to the time devoted to the project and does not exceed the total annual amount of pay and allowances the individual would have received if not in LWOP status; and
parties concerned have made a prior determination that there is no possibility of dual compensation and there is no actual or apparent conflict of interest or other violation of the applicable standards of conduct.
¡ A civil service employee participating in a grant to a non-Federal organization and all of the following conditions are met:
The individual is participating as part of an approved IPA assignment in a role other than as PI/PD. IPA assignments generally do not exceed 2 years and may not exceed 4 years of continuous duration (5 U.S.C. 3372). Based on this statutory time restriction, the involvement of the civil service employee should be limited in scope. Therefore, the proposed PI/PD for an HHS grant may not be participating through an IPA. On a case-by-case basis, the OPDIV may determine that certain other key personnel on the project are sufficiently critical to its long-term success that participation through an IPA is not appropriate.
Exhibit 16. Allowable Costs and Payments to (or on Behalf of) Federal Employees under Grants
Item Description
Before making any payment from HHS grant funds to such an employee, the recipient must certify that the employee is on an IPA assignment and must provide adequate documentation, as determined by OPDIV, of the IPA assignment and information about its nature and duration.
The level of effort required for the project must be allowed by the employing agency as part of the individual’s official duties. Salary payments from OPDIV grant funds must be proportional to the time an individual devotes to the grant-supported project. The total salary support may not exceed the normal level of compensation from Federal salary if the individual were not participating in the grant.
The parties concerned have made a prior determination that there is no possibility of dual compensation and there is no actual or apparent conflict of interest or other violation of the applicable standards of conduct.
Salaries under research grants to VANPCs
In accordance with the established policies and salary structure of the VANPC, if the PI is a part-time VA employee, grant funds may be used to pay the differential between the individual’s VA part-time salary and the salary level for a full-time VANPC commitment in proportion to the level of effort devoted to the project. Therefore, if the PI has a part-time appointment with the VANPC, an appropriate portion of the individual’s salary that would otherwise be supported by the non-profit VANPC may be charged to the grant. An HHS grant may not be the source of funding for an increase in an investigator’s salary regardless of the type of entity with which the investigator holds an appointment (e.g., university, VA, or VANPC).
Travel costs
These costs are allowable if the employee is
¡ performing allowable reimbursable services as specified under “Salary or Fringe Benefits” above, or
¡ attending an OPDIV grant-supported conference
during non-duty hours,
while in a preexisting LWOP status or one that continues beyond the conference, or
while on detail to a State or local government, educational institution, or other non- profit organization.
Such payments must be made in accordance with established organizational policy, consistently applied regardless of the source of funds, and the parties concerned must