The fiscal activities relating to a grant account are primarily handled in the Grants Accounting Office. This includes all invoicing and financial reporting to the sponsor as well as all financial audits by external sponsors and auditors.
All purchases made with grant money must follow university purchasing guidelines, as well as specific guidelines and restrictions set forth by the granting agency. Departments must be aware of all and follow all restrictions and guidelines outlined in the award or contract. The Grants Accounting Office reviews purchases made with grant money for such guidelines/restrictions. Any purchases made not in accordance with grant restrictions are to be reviewed by Grants Accounting and the Office of Research and Sponsored Programs (ORSP). If the purchase is not deemed acceptable, it must be moved to another account.
The following purchases/billings must be processed through the Grants and Contracts Accounting Office:
- Direct Payments
- Billings (internal and external)
- Adjustments to accounts
- Cost sharing between departments/projects
All extension requests and modifications or budget adjustments must be made through ORSP. The department must make these requests in writing and provide adequate justification for the changes.
- They are allocable to the grant/contract
- It is a reasonable purchase
- It conforms to the award or contract's limitations
- It is consistent with other costs assigned to direct or Facilities and Administrative costs
- Funds are available for the purchase
- It is purchased within the award or contract date limits (no major purchases at the end of the contract)
- Travel on a foreign carrier
- Clerical and administrative salaries as direct charges (unless follows Uniform Guidance)
- Overload salary for faculty and staff
- Entertainment expenses
- Office supplies, subscriptions, local phone and memberships (unless the expenditures are specifically identified and budgeted for a major project)
- Cost overruns from other projects
Allowable Expense Transfers
- To correct an error
- When written justification and approval is provided for reassignment
- When charges benefit more than one program
- When in accordance with institutional policies and award conditions
- Itemized Receipt from the vendor for all transactions
- Justification provided for each transaction
The departments must notify the Grants and Contracts Accounting Office for approval of any internal usage fees.