CS 3.10.4 Control of Sponsored Research/External Funds
The institution maintains financial control over externally funded or sponsored research and programs.
Judgment of Compliance
Compliant
Narrative
The College receives external funds but not for sponsored research. External funds received by Amarillo
College include awards for grants and contracts.
Process
Before any externally funded applications are submitted to a funding agency, Amarillo College’s faculty
and staff must follow guidelines according to Board policy and internal procedures. The College requires
that all applicants for potential grants and contracts must submit conceptual ideas through the Resource
Development Clearinghouse. The Grant Development staff is charged with coordinating the centralized
submission of any externally funded applications, as shown on the flowchart for grant submission.
During review of proposed applications, Amarillo College staff verifies that the College has the ability to
meet the grant compliance requirements and an executive summary is prepared and submitted to the
President or the President’s Cabinet. An example of this is Amarillo College’s FY 2010 GEAR UP Grant
Proposal.
If a grant is awarded, then the Offices of Grant Compliance review the grant/contract from the funding
agency prior to execution, along with the Vice President of Business Affairs and the President.
All externally funded programs are monitored to verify that they are consistent with Amarillo College’s
mission statement which is “Amarillo College - enriching the lives of our students and our community.”
This mission statement, as identified in Amarillo College’s Strategic Plan, has been the basis for the
Grants/Contracts Target list. This list is compiled from the strategies of the Strategic Plan to ensure that
the College has additional funds to accomplish its goals. The list is updated and approved annually by the
President’s Cabinet. The President must approve all grant and contract proposals prior to submission,
which further ensures consistency with Amarillo College’s mission.
Controls
The Office of Grant Accounting has the authority for and is responsible for ensuring all externally funded
programs are accounted for accurately and are consistent with Amarillo College’s policies and
procedures. This office also has the responsibility for ensuring that all external funding reports are
submitted in a timely manner, per the guidelines for each externally funded program, as reflected in the
job descriptions for the grant accounting manager and senior accountant. The Office of Grant Compliance
reviews each externally funded report prior to submission to verify accuracy and compliance with the
externally funded regulations, goals and objectives, reporting structure, and format.
Amarillo College also maintains financial control over externally funded programs by following the
procedures outlined in the Grants Management Handbook and the Grants Compliance Training Manual,
which has been published by the Amarillo College Office of Grant Development and Compliance, by
using the fund accounting concept as outlined in the Accounting Manual. All externally funded
programs, such as Federal government grants, State government grants, local and other programs are
accounted for as restricted funds. These grants have restrictions on how the money may be expended,
which is imposed by the outside agencies. The College also follows the policies for purchasing goods
and services as outlined in the College’s Purchasing Manual. Amarillo College also maintains financial
control over externally funded programs by following the procedures outlined in the circulars from the
following: Office of Management and Budget (OMB) for Cost Principles for Educational Institutions,
Cost Principles for State, Local, and Indian Tribal Governments, Uniform Administrative Requirements
for Grants and Other Agreements with Institutions of Higher Education, Hospital and Other Non-Profit
Organizations, Cost Principles for Non-Profit Organizations and follows the guidelines set forth in Audits
of States, Local Governments, and Non-Profit Organizations. For grants funded by Department of
Education, the College also follows the regulations from the Education Department General
Administrative Regulations (EDGAR), whose purpose is to “establish uniform administrative
requirements for federal grants.” The Grant Compliance Officer ensures that all programmatic and fiscal
reports meet grant expectations.
Amarillo College follows the procedures for calculating the administration fee and indirect cost as
outlined in the Administration Fee/Indirect Cost Policy and Procedures. The administration fee and
indirect costs have ranged from $176,397 to $265,525 per year. As a general rule, these funds are used
by the College to offset a portion of the overhead costs for managing the grants; however, there are some
instances where the administration fee/indirect cost have been used by the Project Manager for other grant
purposes, as documented in annual audits.
Grant general ledger accounts are reconciled on a monthly basis when all activity has been completed for
the accounting period. Each account has been reviewed to verify that the expenditures match the
requirements for each grant, and then compared to the expenditures versus revenues reports to make sure
they end with a zero balance. Annually, during the financial records audit, the qualifying grant accounts
are also subjected to an individual audit by independent auditing firm of Connor, McMillon, Mitchell, and
Shennum, PLLC (CMMS) to verify compliance to Federal, State, and local standards. Any findings are
reported to the Board; responses to these findings are made by the institution, and then reported in the
printed copy of the annual audit. Amarillo College has endeavored to make the necessary changes in
procedures and policy to ensure that any findings have been corrected to the best ability of the institution.
The percentage increase in total income for each year has been consistently higher than the percentage
decrease or increase in grants for each year, which would indicate that Amarillo College has not been
dependent on these grant funds for day-to-day operations, as noted in the Percentage Change in Grants
Between Years Chart. This would also indicate the appropriate use and management of these grant funds
has been a consistent objective of the institution. Amarillo College has not had a Federal audit since the
mid 1990’s, and has striven to maintain a level of excellence that would require such an audit irrelevant.
Amarillo College does not have any sponsored research funds since the College is primarily a teaching
institution and does not solicit any research funds.
Management expectations for grants and contracts are assigned to project director, Grant Compliance
Officer, and Grant Accountant. Cabinet level supervision includes cabinet officer oversight of a
particular grant by the Vice President of Academic Affairs, the Vice President of Student Affairs, the
Chief of Planning and Advancement, and the Vice President of Business Affairs. The President has
ultimate responsibility for all externally funded programs.
Supporting Documentation and Evidence
1) Clearing House: Resource Development Clearinghouse Form Guideline
2) Proposal: Amarillo College’s FY 2010 GEAR UP Grant Proposal
3) Grants
Accelerated Developmental Ed Pilot
ARRA-SECO Texas Comptroller
GEAR UP
HEP
JET Scholarships Texas Comptroller
JET Sonography Texas Comptroller
NSF Solar
Perkins Basic 2009-2010
Perkins Basic 2010-2011
Perkins State Leadership 2010-2011
Perkins Tech Prep 2009-2010
Perkins Tech Prep 2010-2011
Skills Development Fund – Bell 2011
Skills Development Fund - NWTHS 2009
SSS Health Sciences
SSS Moore County Campus
SSS STEM
Title V
Amarillo College Board Minutes Sept 09
Amarillo College Board Minutes Aug 10
Amarillo College Board Minutes Oct 10
Amarillo College Board Minutes Feb 11
4) Targets
Amarillo College Strategic Plan
Targets for Grants and Major Contracts 2010
Targets for Grants and Major Contracts 2011
5) Plan Funding: Strategic Plan Funding
6) Job Descriptions
Job Description for Grant Accounting Manager
Job Description for Senior Accountant 3-06
7) Administrative
Job Description for Chief of Planning and Advancement (former name of position Chief of
Advancement and Development)
Job Description for Director of Grants
Job Description for Grant Compliance Officer
Job Description for Administrative Systems Specialist
8) Grant Management
2010 Accounting Manual
Grants Management Handbook
Grants Compliance Training Manual
9) Grants: Grant Listing
10) Purchasing: Purchasing Manual
11) Office of Management and Budget (OMB)
OMB Circular A-21
OMB Circular A-87
OMB Circular A-110
OMB Circular A-122
OMB Circular A-133
12) EDGAR: Education Department General Administrative Regulations
13) Grants Compliance Officer: Job Description for Grant Compliance Officer
14) Administrative
Administration Fee/Indirect Cost Policy and Procedures
Administration Fee/Indirect Cost Allowances
Administration Fee/Indirect Cost Chart
15) Audits
2011 Audit
2010 Audit
2009 Audit
2008 Audit
2007 Audit
16) Reconciliation: Monthly Grant Reconciliation
17) Change: Percentage Change in Grants Between Years Chart
18) Job Qualifications
VP of Academic Affairs
VP of Student Affairs
19) President: President’s Responsibilities