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class="secondary-navigation__item"> <a href="/comptroller/research-accounting/financial/indirect-cost-rates-drexel" class="">Facilities & Administrative Rates - Drexel</a> </li> <li class="secondary-navigation__item"> <a href="/comptroller/research-accounting/financial/indirect-rates-ans" class="">Facilities & Administrative Rates - Academy of Natural Sciences</a> </li> <li class="secondary-navigation__item"> <a href="/comptroller/research-accounting/financial/assurance" class="">Financial and Programmatic Assurance</a> </li> <li class="secondary-navigation__item"> <a href="/comptroller/research-accounting/financial/fringe-benefit-rates" class="">Fringe Benefit Rates</a> </li> </ul> <span id="secodnarynavskip"></span> </nav> </div> </div> </div> <div class="page-header-admin__breadcrumbs"> <div class="page-header-admin__content-wrapper"> <nav class="breadcrumbs" aria-label="You are here:"> <ul class="breadcrumbs__list"> <li class="breadcrumbs__item "> <a href="/comptroller" class="breadcrumbs__link">Office of the Comptroller</a> </li> <li class="breadcrumbs__item "> <a href="/comptroller/research-accounting" class="breadcrumbs__link">Research Accounting Services</a> </li> <li class="breadcrumbs__item "> Financial Compliance </li> </ul> </nav> </div> </div> <div class="page-header-admin__title"> <div class="page-header-admin__content-wrapper"> <h1>Financial Compliance</h1> </div> </div> <div class="page-header-admin__share"> <div class="page-header-admin__content-wrapper"> </div> </div> <div class="page-header-admin__body"> <div class="page-header-admin__content-wrapper"> <div class="rich-text "> <p>Drexel University is committed to the highest standards of ethics, honesty, and integrity.  In addition, Drexel is committed to full compliance with all applicable laws, regulations, and policies.</p> <p>Research Accounting Services adheres to these high standards when carrying out its responsibilities with respect to projects awarded by government or private sponsors.  Accordingly, Research Accounting Services uses due care when overseeing the Effort Reporting, Facilities and Administrative Rates Proposals, Fringe Benefit Rate Proposals, Financial and Programmatic Assurance, and other aspects of sponsored projects.</p> <p>Further details on the different areas of Research Accounting Services oversight can be found below.</p> <h2>Effort Reporting</h2> <p>Effort reporting is the process of documenting the proportion of time an eligible individual spends on all University activities as a percent of total effort.</p> <p><a href="/comptroller/research-accounting/financial/effort-reporting" class="icon-link btn btn--secondary"> <span class="icon-link__text">Effort Reporting</span> </a> </p> <h2>Facilities & Administrative Rates</h2> <p>The Facilities and Administrative Rate Agreement, often referred to as Indirect Costs, is the process of recovering the portion of costs that support sponsored projects, but are not directly charged to sponsored funds. The fringe benefit rate is included on the current agreement.</p> <p><a href="/comptroller/research-accounting/financial/indirect-cost-rates-drexel" class="icon-link btn btn--secondary"> <span class="icon-link__text">Facilities and Administrative Rates (Drexel)</span> </a></p> <p><a href="/comptroller/research-accounting/financial/indirect-rates-ans" class="icon-link btn btn--secondary"> <span class="icon-link__text">Facilities & Administrative Rates (ANS)</span> </a> </p> <h2>Financial and Programmatic Assurance</h2> <p>Financial and Programmatic Assurance involves the evaluation and monitoring of financial data to ensure adherence to OMB Uniform Guidance and other applicable regulations.</p> <p><a href="/comptroller/research-accounting/financial/assurance" class="icon-link btn btn--secondary"> <span class="icon-link__text">Financial and Programmatic Assurance</span> </a> </p> <h2>Fringe Benefit Rates</h2> <p>Research Accounting Services is responsible for the submission of the fringe benefit rate proposal to the Department of Health and Human Services. This proposal determines the fringe benefit rates to be used for the upcoming fiscal year on externally sponsored projects and is submitted by December 31st of each year. The proposal not only projects the expenditures related to fringe benefits for each of our rate pools, but also reconciles the actual rate changed in the prior year and increases the rate for any under-recovered expenses in that period or lowers the rate for any over-recovered expenses related to that period. 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