- Correct Payment Address / Payee Name
US Mail :
University of Arizona FRS#_______
Bursar's Office/Sponsored Projects
P.O. Box 3520
Tucson , AZ 85722-3520
Overnight Delivery :
University of Arizona
Bursar's Office, FRS #_______
888 North Euclid, Room 104
Tucson , AZ 85719
PH: (520) 621-1998
For electronic transfer of funds, please contact Cash Management in Sponsored Projects Services for current bank information.
The Bursar's Office can accept checks made payable only as follows:
(1) University of Arizona
(2) Arizona Board of Regents, University of Arizona
(3) Pay to the order of the Department, i.e., Arizona Cancer Center , etc.
Checks should NOT be made payable to or identify individuals.
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Can equipment purchased for a foreign project be abandoned in the host county?
Equipment acquired for use in a foreign county can not just be abandoned in the host county at the conclusion of the project. If it is not economical to return the equipment to the University, the equipment may be donated to a host county agency or institution. The project description is required to clearly specify the equipment to be acquired with award funds for use in the host county. The proposal must specifically identify the host county agency or institution to whom the equipment will be donated. US AID regulations need to be followed which specify eligible agencies and institutions such as universities and other educational institutions; municipal governments; national and provincial agencies involved in public health, agriculture, economic development and natural resources preservation, research and development, historic and cultural preservation, archaeological research, museums, etc.; hospitals; recognized non-profit foundations; etc. in the host county. Equipment cannot be donated to the host county's military, national or provincial police and security agencies, municipal police, or any individual.
If the equipment purchased involves vehicles, the cost for insurance needs to be included in the proposal budget. Quotes for vehicle insurance for the host county can be obtained through the University Office of Risk Management. Vehicles will always be titled in the name of the University of Arizona during the term of the project.
If the equipment is for a Co-Principal Investigator, who is a national of the foreign county in which he/she is performing the research, the proposal must state that title to the equipment will pass to the Co-Principal Investigator's university or agency upon shipment. The same US AID regulations need to be followed for foreign Co-Principal Investigator donations.
The proposal needs to be clear, transparent and precise when equipment is needed for the project performance in a host county or by a foreign based Co-Principal Investigator. When the sponsor approves the proposal, the sponsor has also approved the donation and foreign recipient of the project equipment.
The proposal's Principal Investigator is responsible for having an understanding of U.S. Export Controls and National Security regulations as these apply to the shipment of equipment and technology to other counties. Also the Principal Investigator is responsible for having a working knowledge of the import regulations of the host county. It is no fun to receive a visit from the FBI or to be in jail in Timbuktu.
- On a JPL contract, can the equipment listed in the proposal budget be purchased without further approvals from JPL?
The equipment listed in a JPL cost-reimbursement type contract is not approved for acquisition. All equipment purchases, except flight equipment, with a cost of $1,000.00 or more require a new, separate JPL approval. This approval is obtained by issuing a DD Form 1419. Most research department Business Offices have an e-form copy of the DD1419, or a copy can be obtained by contracting the Federal Property Administrator in Sponsored Projects Services. Each DD1419 requires a Q or control number which can be obtained by calling Federal Property Administrator in Sponsored Projects Services at 626-6432. The completed DD1419 and the companion JPL Form 2710 (see below) are then sent by the research department to their JPL Contract Administrator. JPL has 30 days to act on the submitted DD1419 after which it is considered approved by rule. Upon receipt of the JPL approved DD1419 or the expiration of 30 days, the equipment can be acquired.
JPL cost-reimbursement type contract funded equipment is titled by contract provision to the federal government (NASA). JPL may relinquish the government title to the equipment to the University by also approving the JPL Form 2710 and attaching it to the approved DD1419. Most research department Business Offices have an e-form copy of the JPL Form 2710, or a copy can be obtained by contracting the Federal Property Administrator in Sponsored Projects Services.
Please note that equipment funded on JPL Research and Support Agreement type contracts do not require any additional JPL approvals prior to purchase. There is no requirement for the submission of a DD Form 1419 or JPL Form 2710. The equipment funded on a JPL Research and Support Agreement is titled by rule in the University of Arizona .
- How do I budget Fabrication of Equipment costs? How are they charged to my account?
Cost for University fabrication of equipment or scientific instruments must be shown in the proposal budget under their appropriate University expenditure categories. University staff and faculty wages and benefits are charged to Personnel Services. Cost for raw materials, supplies, subcontracts, software, IDBs costing less than $5,000, and parts, components and equipment with a per unit cost of less than $5,000 are charged to Operations. Cost of IDBs, parts, components and equipment with per unit costs of $5,000 or more are charged to Capital. Personnel and Operations costs are charged Indirect Cost at the project indirect cost rate. Capital expenses do not bear overhead. If you have any questions about the classification of fabrication costs, please consult with your departmental Business Manager.
When a proposal includes University fabrication of equipment or scientific instruments, the Fabrication of Equipment question in the Proposal Routing Sheet needs to be marked YES. Also when the fabrication involves creative effort, high dollar cost, and/or complexity of construction, a supplemental budget or cost sheet in sufficient detail should be included to clearly show the distribution of fabrication costs between the University classifications of Operations and Capital expenses.
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How is the cost of fabricating equipment and scientific instruments captured by the University's accounting system?
The recording of the cost for University fabricated equipment is not an automatic procedure and requires additional actions by the department fabricating the equipment to capture these costs in the University's property records. University and federal property management policies and procedures require the recording of the expense of all equipment costing $5,000 or more (JPL and NASA contracts have a minimum level of $1,000) either acquired by purchase or University fabrication. The University's procedure for capturing and recording of the cost of equipment fabrication is as follows:
1. Determine if the equipment or instrument being fabricated is for University use or delivery to the sponsor.
2. By e-mail to Diane Dobbs ( dobbsd@arizona.edu ) in FSO Property Office request either an A-tag number for equipment/instrument fabrication for University use, or a D-tag number for equipment/instrument fabrication for delivery to the sponsor. The issuance of this property tag number is an absolute prerequisite to accumulating the expenses in the cost accounting system.
3. As the property tag based cost accounting system can only accumulate the cost of operating and capital expenses, it is suggested that a separate SL account also be set up to accumulate all cost – personnel, operating and capital. With the separate SL, the cost of development research and actual fabrication can be separated.
4. Clearly identify the “A” or “D” tag number on all purchase requisitions, P-card transactions, and check request.
5 Use only object code 5750 “Fabrication Supplies” for the cost of all raw materials, supplies, software, IDBs costing less than $5,000, and parts, components and equipment with a per unit cost of less than $5,000. Operation costs are charged Indirect Cost at the project indirect cost rate.
6. Cost of IDBs, parts, components and equipment with per unit costs of $5,000 or more are charged to Capital. Use only object code 7690 “Scientific Equipment” for capital expenses. Overhead is not charged on Capital expenses.
7. If you have any questions about the classification of fabrication costs, please consult with your departmental Business Manager.
8. During construction of D-tagged items, the costs are reported in the UA Property Records and reported to the government as “Work-in-Progress” and not as government-owned equipment.
9. When completed, ship the fabricated item(s) to the sponsor. Obtain a signed receipt for the delivery and send a copy of the receipt to the Federal Property Administrator in Sponsored Projects.
10. Excess material with a fair market value greater than $100 either needs to be returned to the supplier for credit to the sponsor's account, or reported to Federal Property Administrator in Sponsored Projects for disposition instructions from the sponsor.
11. Additional information is available by referring to the on-line FRS Departmental Manual, Chapter 15-Capital Equipment, Section 5-Equipment Fabrication.
