Award Management
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Ensure signature authority forms are complete and accurate. (GIM 14) |
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Obtain prior approval from the sponsor for certain activities and expenditures excluded from expanded authorities. |
Cost Sharing
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Document and monitor all cost sharing each quarter to ensure that commitments are being met. |
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Submit non-salary cost sharing to Grant and Contract Accounting each quarter. |
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Review the budget system (BGT) for accuracy of cost sharing pledged and reported. |
Effort Reporting
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Ensure the Grant and Contract Certification Reports (GCCRs) and Faculty Effort Certification Reports (FECs) are reviewed, signed, and dated by the due date. |
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Ensure that FECs are returned to Management Accounting and Analysis by the due date. |
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Person reviewing and signing the GCCRs should be the principal investigator or someone with suitable means of verifying the work performed. |
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Salary transfers should be promptly noted on the GCCRs and FECs. (GIM 15) |
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Salary transfers documentation should include justification as to how the project being charged benefits. (GIM 15) |
Fiscal Management
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Use a reasonable basis for allocating costs benefiting more than one project. (GIM 23) |
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Ensure federal funds are not used for interim funding by obtaining an advance budget number, or temporarily charging costs to a non-federal, non-sponsored budget. (GIM 15) |
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Documentation should show that expenditures are approved by the principal investigator or someone with delegated authority. |
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Ensure that costs incurred for the same purpose, in like circumstances, are consistently charged as either direct or indirect costs. (GIM 23) |
References
Office of Management and Budget Circulars:
A-21 – Cost Principles for Higher Education
A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
Grant Information Memorandum (GIM)
Grant and Contract Accounting – Post Award Process
Procedure for Grant and Contract Reports
Faculty Effort Certification
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