Presented by: Sponsored Program Accounting
Updated: Fiscal Year 2014

• Functions of Sponsored Program Accounting
• Life Cycle of a Grant (Post-Award)
• Proactive Approach to Managing Grants & Contracts
• Questions and Answers

• Post-award administration of grants and contracts (5XXXXX)
• Gift Accounts (2XXXXX), Research Stim (103XXX), & Research Incentives
(1047XX)
• AU set-up, billing and collection, financial reporting, close-out
• Processing of expenditures (salary and non-salary)
• Ensure compliance with OMB Circulars A-21, A-110 & A-133
• Sub-recipient monitoring
• Effort certification for Lakeside Campus
• Submission and negotiation of FB rates & F&A rates
• Survey completion / federal data collection
• Annual audit coordination: A-133 & program-specific

Stages in Grant
Administration
(Post-Award)

PI & Department
• Ensure ORS has an executed copy of the notice of award
• Prepare the post-award budget with ORS
SPA
• Review AU set-up package received from ORS
• Assign attributes and create
AU in Lawson
• Email notification of new AU number and forms
• Signature Form
• Security Access Form

PI & Department
• Complete the Advanced
Account Authorization Form
(AAAF)
• Guarantee AU
• Approval Requirements
• Submission to ORS
• Follow-up with sponsor on status of executed agreement
• Absorb any expenses incurred if the grant does not come through
SPA
• Review AAAF & AU set-up
• Review correspondence from sponsor
• Monitor spending levels
• Extension of 90 day guarantee period
• Update AU attributes once award received

Basic Costs Considerations
• Allowable
• Allocable – assignable, direct benefit
• Reasonable – prudent person test
• Consistent – direct vs. indirect expense

PI & Department
• Submission of payroll forms for salary expenses
• Initiate check requisitions, expense reimbursements, procard transactions, POs, etc.
• Monthly review of all charges
• Preparation of cost transfer forms
• Re-budgeting requests
• Timely submission of cost share supporting documentation, where applicable
SPA
• Review payroll forms and process retroactive adjustments
• Review non-salary expenses
• Email monthly reports
• Process cost transfers & rebudgets

PI & Department
• Review charges monthly to avoid incorrect billing
• Completion of required progress/scientific reports
• Preparation of invoices for clinical trials
SPA
• Preparation of invoices
• Payment Type
• Expenses in General Ledger
• Drawdown of federal funds
(NIH, NSF, DOED, etc.)
• Follow-up on aging invoices and outstanding scheduled payments

PI & Department
• Final review of expenditures
• Submission of payroll forms to stop salary charges
• Preparation of cost transfer forms for non-salary costs
• Clear commitments / POs
• Resolution of overdraft or unused funds
• NCE / Continuation Funding
• Coordinate extension with ORS
• Submit AAAF
SPA
• Emailed notification of approaching end dates
• Final review of charges on grant to ensure compliance
• Process salary adjustments and non-salary cost transfers
• Refund unspent funds

PI & Department
• Completion of scientific and technical reports, invention statements and other programmatic reports
• Preparation of carryover request
(if approval required)
• Carryover Letter
• Carryover Budget
SPA
• Preparation of ALL financial reports
• Federal Financial Report (FFR)
• Award-specific
• Quarterly cash reconciliation
• Report of Expenditures
• Audit Requirements
• Program-specific
• A-133 audit

• Set-up pre-award AUs and continuous follow-up on award notice
• Review monthly expenditure reports and communicate corrections to SPA as soon as possible
• Timely revision of payroll forms to avoid overdraft, out-of-period expenses and cost transfers over 90 days
• Watch for grant end dates (continuation, AAAF or close-outs)
• Close all AUs that have ended, are fully spent or are not needed

• Policies and Procedures
• Electronic Forms
• OMB Circulars: A-21, A-110, A-133
• Rates