Grants Accounting
Financial Management
赠款会计与教师和部门业务办公室工作人员密切合作，以确保财务合规性和外部资助资金的适当会计. Office responsibilities include: financial reporting, cost transfer reviews, award closeouts, cash management (including Letter of Credit draws, sponsor invoicing, sponsor payments, accounts receivable), cost share compliance, effort reporting, sponsored equipment inventory, audits and reviews.
Purchasing Restrictions/Guidelines
负责该项目的首席研究员(PI)对所有使用拨款进行的采购负责，并且必须遵循联邦规定, state, and University guidelines, 以及授权机构制定的具体指导方针和限制. 项目负责人及其部门必须根据实际支出监测项目预算，并纠正超出可用资金总额的支出.
补助金会计处审查用补助金购买的物品是否符合这些准则/限制. 不符合补助金限制的采购由补助金会计和/或 Office of Research and Sponsored Programs (ORSP). 如果购买被认为是不可接受的，它必须被记入一个无限制的帐户.
所有延期申请和修改或预算调整必须通过ORSP进行. 部门必须以书面形式提出这些要求，并为更改提供充分的理由.
所有内部使用费用必须由奖助金会计办公室批准.
Cost Allowability
赞助协议只有在符合以下标准时才能收取费用:
- Reasonable
- 如果获得或newbb电子的货物或服务的性质和数量反映了谨慎人士在类似情况下承担此类费用的决定，则项目成本可被认为是合理的. (See OMB Circular A-21.C.3 and 2 CFR 200.404)
- Allocable
- 成本必须是特定于项目的，成本的比例效益可以相对容易地分配给项目，并具有高度的准确性.
- 费用必须提前、受益或对赞助协议是必要的. 可分配成本是可以分配或计入一个或多个赞助项目成本目标的费用, 按照获得的相对利益或其他公平关系. (See OMB Circular A-21.C.4. and 2 CFR 200.405.)
- Treated consistently
- 联邦指导方针特别要求一致性，以确保补助金不收取直接(特定项目)和F&A费用(学校日常购买/提供的一般使用物品). 这一要求确保了联邦担保人在类似情况下不会为相同的费用支付两次费用. (A-21.C.11.a. and 2 CFR 200.403)
- 大学院系必须始终如一地处理为同一目的而产生的费用, in like circumstances, as either direct or F&A costs. 对赞助工作的认同，而不是所涉及的商品和服务的性质，是直接区别于F的决定性因素&A costs of sponsored agreements. 大学如何将特定类型的成本视为赞助协议的直接成本, all costs incurred for the same purpose, in similar circumstances, must be treated as direct costs.
- For example, 从库存或服务中提供的材料的成本可以作为赞助协议的直接成本包括在内, provided such items are consistently treated, in like circumstances, 并按照公认的计算实际成本的方法收取费用，并符合大学一贯遵循的公认成本会计惯例.
- Conform with the terms and conditions of the award.
Cost Transfer Guidance
首席调查员及其部门负责启动和处理成本转移，并确保成本转移按照统一指导完成, University guidelines and the sponsored award. 会计审核分录，并通知部门因不合规而将被撤销的分录.
Uniform Guidance states what costs can be allocated to an award. These costs must be for work identified for that specific award. 该作品必须有利于该奖励，并且必须按其利益的比例收费. For example, if a graduate student is working on two separate awards, 学生只能按照每项奖励的工作比例收费.
Therefore, 分配给奖项的原因不能是由于奖项被超支或由于特定奖项的费用不允许. 超支的余额和不允许的费用必须记入一个不受限制的帐户.
2 CFR 200.405 Allocable Costs, Uniform Guidance states:
(a)如果所涉及的货物或服务按照所获得的相对利益可计入或可分配给该联邦裁决或成本目标，则该成本可分配给某一特定联邦裁决或其他成本目标. This standard is met if the cost:
(1) Is incurred specifically for the Federal award;
(2) Benefits both the Federal award and other work of the non-Federal entity and can be distributed in proportions that may be approximated using reasonable methods; and
(3)对于非联邦实体的整体运作是必需的，并且根据本部分的原则可以部分分配给联邦裁决.
(b)所有受益于非联邦实体间接(F)的活动&A) cost, 包括非联邦实体或第三方不允许的活动和捐赠的服务, will receive an appropriate allocation of indirect costs.
(c)根据本部分规定的原则拨给某一联邦裁决的任何费用，不得由其他联邦裁决承担，以弥补资金不足, to avoid restrictions imposed by Federal statutes, regulations, or terms and conditions of the Federal awards, or for other reasons. However, 这一禁令并不妨碍非联邦实体根据现行联邦法规转移两项或多项联邦裁决所允许的费用, regulations, or the terms and conditions of the Federal awards.
Allowable Cost Transfers to Sponsored Awards
To correct an erroneous charge
To allocate a portion of the cost
Unallowable Expense Transfers to Sponsored Awards
Corrections over 90 days
To utilize the remaining funds at the end of an award
超支的余额和不允许的费用必须记入一个不受限制的帐户
Documentation Requirements
- Itemized receipt from the vendor for all transactions
- Justification provided for each transaction