Grants & Contracts Accounting

General Information

Policy No: 
3.1
Type of Policy: 
Administrative
Last Revised: 
September 2005
Review Date: 
September 2016
Reason for Policy: 
The purpose of the Grants and Contracts Accounting Office is to provide fiscal and administrative support to the Institute in its contribution to the fulfillment of the scientific and technical needs of the State of Georgia through education, research and service. The primary functions of G&C: Financial administration of Georgia Tech's (excluding GTRI) sponsored projects; special studies relating to indirect costs, fringe benefits, and cost centers; audit liaison related to external audits; ensuring that the Institute's payroll reporting system documentation is in compliance with OMB Circular A-21, Revised; interpretation and implementation of Federal guidelines as related to sponsored projects administration.
Policy Statement: 

The Office of Grants and Contracts Accounting is required to follow an established set of guidelines and policies set forth by the Federal Government, State of Georgia, the Board of Regents and the Institute.

Responsibilities: 

Organizationally, Grants and Contracts Accounting Office report to the Associate Vice President for Financial Services but works in close partnership with the Office of Sponsored Programs (OSP) and the Georgia Tech Research Corporation (GTRC).

Allowable Expenses

Policy No: 
3.4
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
December 2014
Review Date: 
December 2017
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Sr. Director Office of Grants and Contracts Accounting;
Contact Email: 
sandra.mason@business.gatech.edu
Reason for Policy: 

Direct charges to sponsored projects are allowable if they can be identified specifically to a particular sponsored project and are not treated as a facility or administrative (F&A) cost item. F&A cost items, such as office supplies, departmental administration, facility costs, andffdsfs general purpose equipment are charged to sponsored projects via the appropriate F&A rate. Typical costs charged directly to a sponsored agreement are the compensation of employees for performance of work under the sponsored agreement, including related fringe benefit costs; the costs of materials consumed or expended in the performance of the work; and other items of expense incurred for the sponsored agreement. The cost of materials supplied from stock or services rendered by specialized facilities or other institutional service operations may be included as direct costs of sponsored agreements, provided such items are consistently treated and are charged under a recognized method of computing actual costs. Policies and procedures developed by the Office of Grants and Contracts Accounting are based on the Federal government’s Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR Part 200) Subpart E “Cost Principles”. Individual sponsored awards may contain terms and conditions that are more specific and that are either more or less restrictive than 2 CFR Part 200 Subpart E. In these cases, the individual award/agreement will be used to determine the allowability of expenses posted directly to the associated sponsored project(s). In all cases, expenses must be accounted for in accordance with applicable Georgia Tech operating procedures.

Policy Statement: 

From OMB 2 CFR Part 200.403: The factors affecting allowability of costs under these principles are:

  • They must be necessary, reasonable, and allocable;
  • They must conform to any limitations or exclusions set forth in the principles or in the Federal award as to types or amount of cost items;
  • They must be consistent with policies and procedures that apply uniformly to both Federally-financed and other activities of the non-Federal entity;
  • They must be accorded consistent treatment as either a direct or indirect cost;
  • They must be determined in accordance with generally accepted accounting principles (GAAP);
  • They must not be included or used to meet cost sharing or matching requirements of any other Federally-financed program; and
  • They must be adequately documented

If any activity/expense cannot meet the above criteria, it may not be charged directly or indirectly to a sponsored project, regardless of its purpose.

Policy Terms: 

Reasonable
…does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost (200.404)

Allocable
…the goods or services involved are chargeable or assignable to that award in accordance with relative benefits received (200.405)

Consistently Treated
…may not be charged as a direct cost if any other like cost has been allocated or charged as an indirect cost (200.403)

Allowable
conforms to limitations or exclusions set forth in the sponsored agreement and these principles as to types or amounts of cost items

The following expense types are typically “unallowable” as a direct charge to a sponsored project (list not all-inclusive):

  • Office supplies
  • Telephone toll charges / hand-held communications device charges
  • Dues and membership fees
  • Administrative or clerical salaries*
  • Postage
  • First Class or Business Class travel
  • Entertainment, including alcohol

* Salaries of administrative and clerical staff may be charged directly only if all of the following conditions are met:

  1. They are integral to the project or activity;
  2. Individuals involved can be specifically identified with the project or activity;
  3. Such costs are explicitly included in the budget or have the prior written approval of the Federal awarding agency; and
  4. The costs are not also recovered as indirect costs.

The following expense types are typically allowable as a direct charge to a sponsored project (2 CFR Part 200.453):

  • In the specific case of computing devices, charging as direct costs is allowable for devices that are essential and allocable, but not solely dedicated, to the performance of a Federal award.

Facilities and Administrative (F&A) (or indirect) costs are charged to sponsored projects via the Institute’s F&A rate. Typical F&A cost items include office supplies, departmental administration, facility costs, general purpose equipment, and others as listed above (list not all-inclusive). See G&C “Facilities & Administrative Rates” for additional information.
If it is determined that the individual award/agreement allows direct charging of costs normally expensed as F&A costs (e.g., postage, local telephone, office supplies, membership dues, and general purpose equipment), a Cost Accounting Standards (CAS) Exception Form must be completed, certified, and kept on file in the project files of the PI’s home academic department. This form must be properly supported by pertinent award/agreement documentation. The CAS Exception Form can be found on the Grants and Contracts website.
Certain allowable non-sponsored expenses may be unallowable for purposes of the F&A Cost study. Examples include fines/penalties, commencement expenses, and fund-raising activities. Unique project numbers are used to identify unallowable activities.

Procedures: 

Georgia Tech authorizes the principal investigator (PI) and the properly authorized unit designee (financial manager and staff) to have primary responsibility for the management of sponsored agreement funds. The actions of these authorized individuals are documented using manual/electronic signatures and/or a system password. It is the responsibility of PIs, unit heads and staff delegated signature authority by unit heads to ensure that only allowable charges are posted as direct expenses to sponsored projects. Unit financial managers are in the most knowledgeable position with up-to-date information regarding the status of their respective sponsored projects. As such, local management’s signature approval of a financial transaction indicates:

  • Approval for the action requested
  • Goods or services are directly related to the project scope
  • Charges are allowable according to the approved project budget
  • Charges have been incurred within the project time period
  • Charges have been incurred in accordance with GIT financial and accounting policies and procedures
  • Charges have been incurred in accordance with Terms and Conditions of the sponsored agreement
  • Funds are available in the designated projects

Quarterly Compliance Reviews
The Office of Grants and Contracts Accounting will perform a quarterly “Sponsored Project Allowable Costs” compliance review to accomplish the following objectives:

  1. Provide means for monitoring compliance with 2 CFR Part 200 and implementing adequate internal controls to ensure that departmental business managers are monitoring compliance with respect to expenditures charged to sponsored projects.
  2. Implement systematic queries of sponsored project charges to evaluate the appropriateness of direct costs charged to projects.

The Office of Grants and Contracts Accounting conducts regularly scheduled training sessions pertaining to allowable and unallowable costs.

Contact the Grants and Contracts Accounting Department for specific guidance related to managing sponsored projects at Georgia Tech.

Responsibilities: 

Each Georgia Tech PI is responsible for effectively overseeing and managing his/her sponsored projects based to a considerable extent upon his/her knowledge of the field of study and his/her capabilities to conduct the projects in an efficient and productive manner. Monthly “PI Sponsored Project Review” reports are provided directly to PIs by the Office of Grants and Contracts Accounting to permit timely reviews and approval/confirmation of all charges posted to his/her assigned sponsored projects. PIs are to perform periodic reviews of these charges to provide proper financial oversight. Additional information pertaining to “PI Sponsored Project Review” reports is available on the Grants and Contracts website.

List the units or individuals who are responsible for aspects of the policy (e.g., colleges, departments, offices, faculty, students, employees, etc.). Summarize the major responsibilities – the “what” not the “how” of the responsibility. Details of “how” should be in the procedures section.

Enforcement: 
To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Policy History: 
Revision DateAuthorDescription
12-26-2014Office of Grants and Contracts AccountingUpdate to conform to Office of Management and Budget Uniform Requirements issued 12-26-2013

Cost / Service Centers

Policy No: 
3.14
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
April 2015
Review Date: 
April 2018
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Service centers are defined as operating units established for the primary purpose of providing specialized service to the educational and research community. Service centers are also known as Specialized Service Facilities and are subject to the terms and conditions of OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200), Section 200.468.

Policy Statement: 

This cost accounting policy is based on OMB Uniform Administrative Requirements, Section 200.468 (2 CFR 200) which states: "The costs of such services, when material, must be charged directly to applicable awards based on actual usage of the services on the basis of a schedule of rates or established methodology".

Scope: 

This policy is applicable to all Cost/Service Centers established at the Institute.

 

Definitions:

Service Facilities/Cost Centers/Service Centers Operating units which provide specialized services to the university community, either an operation of $50,000 or more with a majority of charges to sponsored projects, or any operation with charges of $50,000 to sponsored projects regardless of the size of the operation, so long as substantially all of the utilization is measured and invoiced to users. Additional procedures related to Service Center rate studies are included below.
Recharge Centers Operations of less than $50,000 with a majority of charges to sponsored projects, or operations with less than $50,000 of charges to sponsored projects regardless of size where the business-case for establishing a separate recharge center has been properly justified and is approved in advance by the Sr. Director of Grants and Contracts Accounting and the Associate Vice President for Financial Services. Costs for materials/services should constitute a pass-through of direct costs only. Recharge centers should be able to demonstrate that there is an advantage to the sponsor to justify its existence. Grants and Contracts Accounting is available to provide assistance in developing such pass-through rates.
Facility Usage Rates Rates established for the infrequent and non-recurring use by external entities of Georgia Tech lab facilities that are unique and not commercially available. Grants and Contracts Accounting will develop the appropriate Facility Usage rates in coordination with the requesting department.

 

Procedures: 

Basic Requirements
Due to the administrative requirements of managing service and recharge centers, there should be a clear business-case for establishing and renewing separate service/recharge center charge rates. The requisite business-case includes the following basic parameters:

  1. Self-Supporting Revenues - Service/recharge center annual recoveries should typically be sufficient to fund the annual operating costs of the center. Operating costs include allocable salaries, fringe benefits, supplies, equipment maintenance, equipment replacement, building depreciation, and building operations and maintenance expenses (including utilities).
  2. Local Administrative and Financial Support - The unit/department must be equipped to manage the additional accounting and reporting requirements of the Center.These activities include separate accounting for expenses and recoveries and precise tracking of utilization for charge-out purposes.
  3. College and Institute Level Approval - The “Service/Recharge Center Request & Approval Form” must be completed and approved by the appropriate School or Department Head and the appropriate College or Institute level officer prior to being submitted to Grants and Contracts Accounting for consideration. The form can be found on the Grants and Contracts website.

Service/recharge center rates may only be established or renewed after the above basic requirements have been met, documented, and properly approved. Thereafter, rate studies are prepared and billing rates are established and renewed based on the following procedures:

Service Center Rate Studies and Billing Rates

  1. Proposed billing rate studies are scheduled on an annual basis. Estimated rate calculations will be developed based on the most recent completed fiscal year. Estimated rate calculations for Resident Instruction and Units other than GTRI are to be submitted to Grants and Contracts Accounting annually. Rates normally become effective July 1 of the subsequent year. Prior to ONR approval, if required, rates utilized will be considered provisional until subsequently amended.
  2. Billing rates may not be based on what others charge for similar services.
  3. Service rates should include both direct and an allocable share of Facilities & Administrative (F&A or indirect) costs. The proposal should consist of prior year historical costs, all equipment by specific item, net square footage occupied and any over/under recovery from the prior year. The proposal should also contain documented utilization of the cost center from the prior period and a justification of the selected utilization base.
  4. All billings are to be invoiced to a Georgia Tech account/project. When possible, direct expenses applicable to the service center and all offsetting billing revenues should be recorded to projects/accounts established for purposes of reporting and accounting for center activities.
  5. Agreements to conduct services for external entities may be evaluated by the Office of Sponsored Programs (OSP) and should be based on the OSP short form contract document. Billings to external parties are coordinated through the Bursar’s Office.
  6. Service Center rates are validated periodically to ensure that charge rates were at or below cost during the prior period(s). This validation work is scheduled and managed by the Grants and Contracts Accounting Office with significant assistance from the responsible Center or Unit Financial Officer. Accurate tracking and reporting (including detailed supporting documentation) for expenses and revenue entries is critical to the timely performance of service center rate studies and validations.
  7. Existing (previously approved) service/recharge centers that do not meet the basic "business-case" requirements noted above will be reevaluated as part of the annual rate validation step. In these cases, Service Center billing rates may be suspended or lapsed until the business-case is reestablished and properly approved via the "Service / Recharge Center Request & Approval Form". Grants and Contracts Accounting will notify the responsible Institute, School, Center, and Unit contacts at least 30 days prior to this action.
  8. Existing (previously approved) Service Center billing rates where a significant amount of charges were posted to sponsored projects will be suspended if this validation and renewal process is not completed in a timely fashion. Grants and Contracts Accounting will notify the responsible Institute, School, Center, and Unit contacts at least 30 days prior to this action.

Service/recharge center rates that are not documented, supported, validated, and renewed in accordance with this policy may not be charged to externally-funded sponsored projects.

Responsibilities: 

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for additional guidance related to Cost/Service Centers at Georgia Tech.

Enforcement: 

To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at:
https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508

Policy History: 
Revision Date Author Description
April 2015Office of Grants & Contracts AccountingUpdate with new OMB Requirements
12-30-14Office of Grants & Contracts AccountingAlign with requirements of 2 CFR 200
07-01-12Office of Grants & Contracts AccountingAdministrative review

Cost Share

Cost Share Expenses

Policy No: 
3.9
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
December 2014
Review Date: 
April 2017
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Cost share (Matching) funds are those funds contractually obligated by the Institute to meet the financial requirements specified in a sponsored award. These expenses represent the Institute’s contribution to an externally funded sponsored project. When a cost share obligation is identified in the sponsored agreement, it must be accounted for in the Institute’s accounting records and reported to the sponsor. Cost share expenses should generally be incurred at the same rate as the sponsor’s portion of award expenses.

Policy Statement: 

The Federal Government’s Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200 – 200.306 “Cost sharing or matching”) indicates that all contributions, including cash and third party in-kind contributions, must be accepted as part of the recipient's cost sharing or matching when such contributions meet all of the following criteria:

  1. Are verifiable from the recipient's records.
  2. Are not included as contributions for any other Federal award.
  3. Are necessary and reasonable for accomplishment of project or program objectives.
  4. Are allowable under Subpart E – Cost Principles.
  5. Are not paid by the Federal Government under another award, except where authorized by Federal statute to be used for cost sharing or matching.
  6. Are provided for in the approved budget when required by the Federal awarding agency.
  7. Conform to other provisions of this Part, as applicable.

If any expense cannot meet the above criteria, it is not eligible to be recorded and reported as cost share. In addition to expenses incurred by Georgia Tech, the following types of expenses may be counted as cost sharing if properly approved, documented, and supported:

  • Unrecovered F&A (indirect) costs, including indirect costs on cost sharing or matching, with the prior approval of the Federal awarding agency based on approved rates.
  • Unrecovered tuition remission costs with the prior approval of the Federal awarding agency based on approved rates.
  • Donated supplies, equipment, or property based on current fair-market values and period-of-use requirements [reference 200.434 “Contributions and donations”].
  • Third party contributions of personal services, supplies, equipment, property based on current fair-market value and period-of-use requirements [reference 200.434 “Contributions and donations”].

Generally speaking, only expenses that would be allowable to the sponsored project are allowable as cost sharing expenses. Any exceptions to this rule must be approved and documented (i.e., salaries in excess of the NIH salary cap or waived Tuition Remission expenses).

Scope: 
All employees engaging in sponsored research activity.
Policy Terms: 

Unrecovered F&A
The difference between the amount charged to the Federal award and the amount which could have been charged to the Federal award under the recipient’s approved negotiated indirect cost rate.

Internal Institutional support
Internal institutional funding provided to the unit upon successful receipt of a research award, which is not contractually obligated by the sponsored program.

Procedures: 

The GM System obtains contract information directly from the OSP database. Since all projects with Cost Sharing requirements must be managed by OSP, the GM System receives all authorized Cost Share/Matching information at the time of the award or any subsequent amendment. Upon completion of an agreement by OSP, Project Numbers are assigned. If there is a contractual Cost Sharing requirement a Cost Sharing Project number will be assigned.

The amount of the Cost Sharing requirement is entered into the Project Demographic section of the GM Project files. Cost Share budgets are entered by the departments via the Institute budgeting process into the Institute’s General Ledger System. These budget amounts are subsequently added to the GM project files systematically. The budgets in the GL System will only reflect the amount of funds budgeted by the departments.

The Grants Management (GM) System allows for all companion cost share projects to be linked, summarized, and reported in accordance with applicable requirements. For this reason, all cost share projects should be associated with the appropriate sponsored award/fund within the GM system.

The GM System reports Cost Share Obligation on the "Fund" Demographics Panel. The amount of the budget to be reflected in the cost share project(s) is to represent the funded amount available to spend (plus amounts already expended). A comparison of the total amount budgeted (including State funded cost sharing and GTRC funded projects) to the obligation will indicate the amount of additional funding required.

All related cost share projects are linked to the sponsored project for reporting purposes. Additional companion Cost Share projects may be established by appropriate personnel throughout the life of a sponsored project to properly account for all applicable cost sharing expenditures. When this occurs, the Office of Grants and Contracts Accounting should be notified immediately in order to ensure proper set-up in the GM System.

Projects should not be set up or allocated in the accounting records as cost share projects unless they are contractually required by the sponsor. Internal institutional support that is necessary but not contractually required should be set up by the Budget Office as other State funds outside of the matching fund group of sponsored projects.

Cost Share Documentation Requiring Special Certification and Approval Authorization
On an exception basis, cost share expenses posted to non-companion discretionary projects may be recorded as cost sharing for the applicable sponsored award. In these cases, the Principal Investigator and appropriate unit financial officer are required to complete the cost share certification form, which certifies the project can be used as matching contribution. Source accounting system support and pertinent summary schedules must accompany this certification page.

Documentation and certification of prior fiscal year cost share expenses posted to “non-companion” projects must be approved by the Director of Project Accounting or Senior Director of Grants and Contracts Accounting prior to processing. Requests that exceed 120 days of the initial posting date will follow the Late Cost Transfer process for review and approval.

Federal Salary Limitations (NIH Salary Cap)
The Cost Sharing accounting mechanism referenced above should be used to account for salary limitations applicable to NIH grant and cooperative agreement awards and extramural research and development contract awards. In so doing, the appropriate amount of effort devoted to the NIH award is visible in the accounting records of the Institute.

Refer to the G&C website for Frequently Asked Questions related to cost sharing.
http://grants.gatech.edu/main/wp-content/uploads/2014/03/FINAL_Cost-shar...

Contact the Office of Grants and Contracts Accounting at gc.ask@business.gatech.edu for additional guidance related to sponsored cost transfer requests.

Responsibilities: 
Principal Investigators, assigned delegates, and unit financial officers are responsible for providing proper oversight and management of sponsored projects during the performance and close-out periods.
Enforcement: 
To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Policy History: 
Revision DateAuthorDescription
11-05-2014Office of Grants & Contracts AccountingAlign with requirements of 2 CFR 200
04-01-2014Office of Grants & Contracts AccountingAdministrative review

Cost Transfer Requests

Policy No: 
3.6
Type of Policy: 
Administrative
Effective Date: 
October 2015
Last Revised: 
October 2016
Review Date: 
October 2016
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

The matter of cost transfers is a sensitive issue in a university's operation of its sponsored programs and one which always receives careful scrutiny by sponsor representatives, especially federal government contracting officers and auditors. Accordingly, the following policy and implementation procedures are established pursuant to sound business practice and in order to ensure full compliance with federal regulations, contract and grant terms and other conditions concerning cost transfers for Resident Instruction (RI), Georgia Tech Professional Education (GTPE), and Enterprise Innovation Institute (EII) programs. Georgia Tech Research Institute (GTRI) has a separate policy/procedure in place that is applicable to its projects.

Policy Statement: 

Cost transfers that are required to correct errors or to achieve proper, consistent, and equitable distribution of costs to sponsored projects will be allowed, provided adequate justification for the change is furnished and necessary approvals that certify the accuracy of the charges are received. Such cost transfers should be made as soon as possible after the necessity for the transfer is recognized. A cost transfer made within 60 days after the posting date of the transaction requiring a transfer will be considered timely. In other exceptional instances, cost transfers may be required after the 60 day period identified above. For example, if costs are deemed to be unallowable by an audit of project expenditures after submission of the final reports, it will be necessary to process a cost transfer to adjust the final project costs. In such situations, it would be acceptable to process a cost transfer beyond the 60 day limit if the cost transfer request is properly supported, certified, and adequate documentation is provided that clearly demonstrates that the need for the transfer could not have been known within the acceptable time period.

The procedures included below are applicable to Non-Personal Service Cost Transfers. See Policy 3.2 “Personal Services Reporting Using the Plan Confirmation System” for specific procedures related to retroactive salary distribution changes.

Scope: 
All employees engaging in sponsored research activity.
Policy Terms: 

Cost Transfer
For the purpose of this policy, a cost transfer involves action in which costs are moved from a non-sponsored project to a sponsored project or from a sponsored project to any other project. Excluded are initial transfers of charges for supplies or services from an inventory account, a cost center, or other similar operations in accordance with established accounting procedures. Also excluded are corrections of processing errors that occur within the Business Office accounting systems such that when the correction is made, the accounting records are in agreement with the documentation that authorized the change. Corrections of encumbrances are not considered cost transfers, and any such changes are to be processed according to Procurement and Business Services Office procedures.

Electronic Cost Transfer (ECT)
Electronic Cost Transfer refers to an online system that takes advantage of the features of the Institute’s Financial System to automate the cost transfer process.

Procedures: 

Non-Personal Service Cost Transfers
Georgia Tech authorizes the principal investigator (PI) and the properly authorized unit designee (financial manager and staff) to have primary responsibility for the management of sponsored agreement funds. The actions of these authorized individuals are documented using manual/electronic signatures and/or a system password.

All requests for a non-personal service cost transfer should originate with the department that originally approved the charge. The request will require adequate supporting statements that clearly indicate that the costs being moved to a project are directly related to the project scope, allowable by the project budget, and have been incurred in a timely manner to benefit project activities. In this regard, it must be recognized that justification must always consist of more than a simple statement such as "to correct an error" or "purchases posted to the wrong project number." While such statements may be correct, justification must be considered adequate to convince a sponsor or auditor of the accuracy of the charge to the sponsored project. The review of these transactions will usually occur no earlier than eighteen months after its occurrence, and no information will be available to substantiate the charge except that provided by the transfer request and the supporting documentation. The designated financial administrator or other responsible party with first-hand knowledge, according to delegated authority within the department, must certify as to the accuracy of the cost transfer.

Electronic Cost Transfer System
The preferred way to make a cost transfer of non-personal service expenditures is to utilize the Electronic Cost Transfer (ECT) process to decrease the amount of time required to make corrections to Institute financial records and eliminate duplicate data entry. The ECT system uses existing system features to automate edit and review procedures that are manually performed during the approval process for a paper-based cost transfer request. The ECT procedures incorporate training, maintenance of acceptable documentation, second-tier approval where required, and compliance review features to meet Institute and federal cost accounting standards.

A potential ECT system user must submit an executed Authorization to Prepare and Submit Electronic Cost Transfers form that is approved by the appropriate unit head. This form includes the user’s acceptance of specific conditions relative to compliance with the system requirements. Also prior to taking the training, the user must complete two (2) pre-requisite financial system classes and be appointed at the Accountant III level (JCCS level 7) and higher to demonstrate an adequate level of understanding of the Institute financial policies. Following the training class, the participant must pass an examination that tests the users understanding of cost transfer procedures, use of the system, and requirements for maintenance of records.

All transactions submitted through the ECT system are subject to routine compliance testing to confirm the accuracy and acceptability of completed transactions, and the maintenance of required supporting documentation. Failure to comply with the required procedures warrants additional training and testing; further failure to comply results in the user’s access being revoked.

The ECT system data entry screens mimic those elements found on the Cost Transfer Request form outlined elsewhere and below under the Forms/Links heading. System edits have been incorporated into the ECT system. The following statements must be true for an ECT entry to be accepted and processed:

  • Projects and accounts are both active in current FY Chart of Accounts
  • Accounts are not for Personal Services or Indirect (F&A) expenses
  • Project receiving the charge has budgeted available funds greater that the transfer amount. Please note, encumbrances are not considered available funds
  • Original posting dates for charges being moved are within the current fiscal year and within 90 days
  • “From” and “To” Projects are within the same unit

In many cases the corrections are updated overnight, provided the correction meets the following additional edits:

  • Total charges transferred to any one project must be less than $5,000
  • Original posting date must be less than or equal to 60 days prior to original entry date
  • Account fields do not change between the “From” panel and the “To” panel
  • Equipment tag number (if required) does not change between the “From” panel and the “To” panel
  • Project has not reached term date
  • Account fields do not include Student Aid accounts

Acceptable ECT entries that do not meet these edits are automatically forwarded to the Grants & Contracts Accounting Office for further review prior to acceptance and posting. In most instances, these entries are reviewed and approved on the same business day and subsequently posted to the Institute financial records the next day. If additional information or supporting documentation is required, the user will be notified. If action cannot be taken or requested supporting documentation is not received in within two weeks, the ECT will be canceled.

Cost Transfer Request
A paper-based request for a non-personal service cost transfer involving sponsored projects must be submitted to the Grants & Contracts Accounting Office, who may approve the cost transfer based on review of the proper authorization, accuracy of the accounting, and adequacy of the supporting documentation.

Approved cost transfers involving Operating Supplies and Expenses, Travel, Equipment, Capital Outlay, or Other Direct Expenses will be accomplished in the General Ledger system by journal entry, with the Cost Transfer Form supporting the reasons for the transfer(s). Adequate supporting documentation must be attached to the Cost Transfer Request Form.

In addition to the existing approval procedures, quarterly compliance tests are performed on a random basis to test the accuracy of all sponsored project financial transactions to identify areas of weakness.

Non-Personal Service Cost Transfers Requiring Special Documentation
There are many types of cost transfer situations that may look questionable solely on the basis of timing, the net effect on the project budget, or the type of expense being moved. Accordingly, a valid and complete explanation is required that clearly indicates that the costs being moved to a project are directly related to the project scope, are allowable by the project budget, are allowable by the terms and conditions of the award, and the expense is required to complete the objectives of the sponsored agreement. In addition, any available supporting documentation should be attached to either the ECT or Cost Transfer Request so that it will be available for subsequent audit review.

Examples of cost transfer situations that require special documentation include:

  1. A transfer that moves charges from an over expended project to a project with a free balance.
  2. A transfer which moves charges to an active project when they have been posted to a project after its termination date.
  3. A transfer that moves equipment charges to a project with a free balance within 90 days of termination.
  4. A transfer which moves substantial charges from one project to another project which is about to terminate and which has available uncommitted funds which will be lost if not expended.
  5. A transfer from a sponsored project to an indirect expense account. (Note: An overrun on a sponsored project may not be transferred to an indirect expense account.)

At a minimum, supporting documentation means that a copy of some form of original documentation will be provided. The following examples are provided to assist in this regard:

  1. Equipment Purchases
    To support a request to transfer the cost of an equipment purchase, a copy of the project budget that includes a description of equipment to be purchased and a copy of an invoice for the purchase of the equipment that matches the equipment description in the budget should be included. If the purchased equipment does not exactly match the item included in the budget, a written statement from the Project Director may be required indicating that a substitution was made and the new equipment item serves the same purpose as that included in the original proposal. Please note that in this example, what is required to support the cost transfer includes copies of the invoice, and the written statement signed by the Project Director. A valid GIT Tag number is also required for all equipment cost transfers, including fabricated equipment.

    Note: An equipment cost transfer with supporting documentation that consists of a statement prepared by the fiscal officer of a department indicating that the Project Director told the fiscal officer that the equipment should have been charged to the receiving project, without copies of supporting documentation as described above, would not be considered adequate supporting documentation.
     
  2. Travel Expenses
    To support a request to transfer the cost of travel to a conference, a copy of the travel authorization indicating the itinerary and purpose of the trip, a statement from the project agreement or proposal, and/or a written statement from the Project Director or Conference program indicating that the trip and conference benefited the project being charged must be included. Please note that in this example, what is required to support the cost transfer includes the original travel authorization, and/or expense statement, and the written statement signed by the Project Director. A valid Employee ID is also required for all travel cost transfers.
     
  3. Over-Expended Budgets
    Policies and procedures also require special documentation for cost transfers that change the costs of projects after termination or when the project budget is over-expended. This special attention is needed at the time the cost transfer is requested to make sure that appropriate consideration is given to the adjustments before any changes are made to financial records that have previously been certified to be correct. Since (in most instances) certifications have been made that the charges were correct, billed, and funds were collected based on prior accounting records, proper documentation must be available to indicate that an honest error did occur or specific conditions have changed to demonstrate that the Institute has not fraudulently billed and collected funds from a federal agency or other sponsor.

Non-Personal Service Cost Transfers Requiring Special Approval Authorization
All cost transfers are to be processed in a timely manner and properly documented. Cost transfers to externally-funded** sponsored funds beyond 90days of the original expense posting will not be allowed under normal circumstances. The Electronic Cost Transfer system will not process entries involving charges that originated more than 90days prior to the current date. To process a cost transfer more than 90 days from the original expense posting, please prepare a paper-based Cost Transfer Request form.

Provisions for exceptions to the 90 day limit will be considered as follows:

  1. In situations where initial or continuing sponsor funding is delayed beyond 90 days after the effective date, consideration for recognition of cost transfers beyond the limit will be addressed by the Grants & Contracts Accounting Office if the transfer is requested within the reporting period of the sponsored project (typically 60-90 days after the expiration date of the project). If the terms and conditions of the sponsored agreement provide for acceptance and payment of the expenses covered by the proposed cost transfer and appropriate supporting documentation is provided, the Senior Director of Grants & Contracts Accounting may approve the proposed transfer. Other exceptions will be considered on a case-by-case basis.
  2. Upon approval from the Senior Director of Grants & Contracts Accounting, Associate Vice President for Financial Services, and Vice President for Research, such entries will be recorded.

** Excludes sponsored projects funded by the Georgia Tech Foundation and Georgia Tech Research Corporation. Transfers between projects associated with the same sponsored fund (award) are not subject to the 90 day limitation.

Personal Service Cost Transfers
Current fiscal year cost transfers of Personal Services expenses are to be processed using the Salary Planning and Distribution (SPD) System. See Policy 3.2 “Personal Services Reporting Using the Plan Confirmation System” for specific requirements.

Prior fiscal year cost transfer requests must include a revised Annual Statement of Reasonableness (ASR) for each employee whose personal service costs are requested to be moved. Revised ASRs must be signed and dated by the employee and/or supervisor/person with first-hand knowledge. Changes to the distribution of employee effort must also be initialed and dated by the employee or supervisor/person with first-hand knowledge. The unit Financial Manager should certify and date the changes by signing the form where indicated.

Forms

To obtain hard copy forms, please contact the Office of Grants & Contracts Accounting at gc.ask@business.gatech.edu.

Frequently Asked Questions
Contact the Office of Grants and Contracts Accounting at gc.ask@business.gatech.edu for additional guidance related to sponsored cost transfer requests.

Responsibilities: 

Principal Investigator (PI) Responsibilities
Each Georgia Tech PI is responsible for effectively overseeing and managing his/her sponsored projects based to a considerable extent upon his/her knowledge of the field of study and his/her capabilities to conduct the projects in an efficient and productive manner.

Monthly “PI Sponsored Project Review” reports are provided directly to PIs by the Office of Grants & Contracts Accounting to permit timely reviews and approval/confirmation of all charges posted to his/her assigned sponsored projects. PIs are to perform periodic reviews of these charges to provide proper financial oversight.

Enforcement: 

To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508

Policy History: 
Revision Date Author Description
10-01-2015 Office of Grants & Contracts Accounting Updated Non-Personal Service Cost Transfers Requiring Special Approval Authorization for externally-funded Sponsored Projects from 120 days beyond the original expense posting date to 90 days aligning with close-out requirements of OMB 2 CFR 200.
11-05-2014 Office of Grants & Contracts Accounting Align with requirements of 2 CFR 200
04-01-2014 Office of Grants & Contracts Accounting Administrative review

 

 

Establishing Sponsored Sub-Project Numbers

Policy No: 
3.18
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Policy Statement: 

This procedure describes the process to be used by departments and the Office of Grants and Contracts Accounting to establish and distribute project information for new sub-projects under sponsored awards and to redistribute the budgets of existing main and sub-projects. The Office of Grants and Contracts Accounting is responsible for assigning sub-project numbers for externally funded awards and internally funded projects (i.e., Georgia Tech Research Corporation and Georgia Tech Foundation). Georgia Tech Foundation projects are managed by the Controller’s Office.

Procedures: 

Departmental/Unit Approval for Budget Revision to Sponsored Projects

Staff with the proper approval and authority may initiate a request for a new sponsored sub-project number using the WEB Grants Management system. Users of the web-based Budget Revision to Sponsored Project tool have a responsibility to ensure the accuracy and legitimacy of the sub-project requests they initiate. When Budget Revision requests are submitted, the user must read, confirm, and acknowledge the following:

  1. I have Departmental/Unit authorization to prepare and approve this request for a new sub-project and/or budget revision.
  2. This request for a new sub-project and/or budget revision has been reviewed and approved by the project director.
  3. This request for a new sub-project and/or budget revision complies with all terms and conditions of the supporting sponsored agreement.
  4. This request for a budget revision has been approved by OSP or does not require OSP approval.

The Office of Grants and Contracts Accounting is charged with establishing project numbers for sub-projects in sponsored operations, maintenance of budget information related to sub-projects in sponsored project files, and maintenance of Institute accounting records for Resident Instruction (RI), Georgia Tech Professional Education (GTPE), Enterprise Innovation Institute (EII), and Plant funds (if applicable). Requests to establish a sub-project are to be initiated and approved by the academic or administrative unit of the main project director.

Requests for sub-projects supported by the Georgia Tech Research Institute (GTRI) are to be provided to the Office of Grants and Contracts Accounting with required source documentation as prepared by the GTRI Accounting office.

Establishing Sub-Projects

These procedures address the redistribution of existing budgeted funds from the main project to new sub-project(s).

Requests for sponsored project budget revisions are to be prepared using the Budget Revision to Sponsored Projects feature available on the WEB Grants Management menu. All of the standards outlined in G&C Policy No. 3.19 - Sponsored Project Budget Revisions should be adhered to. Additional procedures and steps to navigate this feature of the system can be found in the Grants Management for Campus Administrators training manual located on the G&C website: http://www.grants.gatech.edu.

Grants and Contracts Accounting will receive the request for a new sub-project electronically and will assign a sub-project number in the GM System and Chart of Accounts. Grants and Contracts Accounting will provide notification via email to the department once the new sub-project has been assigned.

Circumstances Requiring a Sub-project

The sub-project accounting mechanism referenced above should be used to account for sponsored funds in the following circumstances:

  • Participant Support is a component of the sponsored award. This expense category is separate from the main project for reporting and auditing purposes. See G&C Policy No. 3.12.4 - Processing Participant Support Stipends or Subsistence Allowance for additional information.
  • Shared research awards between multiple departments.
  • A portion of an award has a different F&A (indirect) rate.

Contact the Grants and Contracts Accounting Department for specific guidance related to establishing new sponsored sub-projects in the Grants Management System.

Facilities & Administrative (F&A) Cost Rates

Policy No: 
3.15
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
April 2015
Review Date: 
April 2018
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Georgia Institute of Technology/Georgia Tech Research Corporation utilizes Facilities and Administrative (F&A) rates to obtain recovery of costs, other than direct costs, incurred to support sponsored projects.

Policy Statement: 

This cost accounting policy is based on OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (2 CFR 200), Section 200.414 which states: "For major IHEs (Institutions of Higher Education), indirect (F&A) cost must be classified within two broad categories: "Facilities" and "Administration".

Scope: 

This policy is applicable to expenditures incurred on sponsored projects.

 

Definitions:

Facilities costs Facilities costs include depreciation and use allowances, interest on debt associated with certain buildings, equipment and capital improvements used for sponsored projects, operation and maintenance of plant expenses incurred for space used for sponsored projects, and allocated library expenses.
Administrative costs Administrative expenses include the allocated portion of general administrative and general expense, departmental administration, sponsored project administration, and the allocated portion of student services administration.
Modified Total Direct Cost (MTDC) MTDC consists of all salaries and wages, fringe benefits, materials and supplies, services, travel, and sub-grants and sub-contracts up to the first $25,000 each; and excluding equipment, capital expenditures, charges for tuition remission, rental costs, scholarships and fellowships, participant support costs, as well as the portion of each sub-grant and sub-contract in excess of $25,000.
Procedures: 

Facilities and Administrative costs (previously referred to as indirect costs) are comprised of two main categories: Facilities costs and Administrative costs. (See definitions above.) The distribution base used to determine F&A Rates is the Modified Total Direct Cost (MTDC) as defined by OMB Uniform Administrative Requirements (2 CFR 200) . An F&A rate is expressed as a percentage multiplied times the appropriate cost base on the grant or contract to determine the amount of F&A cost to be charged. The F&A cost is billed to the sponsor along with direct costs.

Facilities and Administrative (F&A) rates are determined on an annual basis according to the provisions of OMB Uniform Administrative Requirements (2 CFR 200), Section 200.414, and audits by the Defense Contract Audit Agency (DCAA), with negotiation and approval of rates by the Department of Navy, Office of Naval Research (ONR). The Institute and ONR negotiate F&A rates to be used over a period of years, based on the audited rate proposal report.

The negotiated F&A rates are to be used on externally-funded grants and contracts. Other sponsors, including the State and private foundations, tend to limit, by their own policy, the F&A rate they are willing to pay. Federal training and fellowship grants, clinical trials and drug studies also limit the F&A rate.

Types of F&A Rates
Three F&A rate types and five standard F&A rates are in place and applicable to sponsored work performed by the academic units of Georgia Tech (excluding GTRI). The applicable rate types and standard rates are described as follows:

  1. Organized Research
    Research and development activities financed by external sponsors that are separately budgeted and accounted for by the Institute.
    • Federal Capped Rate – Incorporates all administrative limitations imposed by the Federal government. Rate is applicable to all Federal awards, all Department of Defense (DOD) Grants, and to DOD contracts awarded before November 30, 1993.
    • Federal Uncapped Rate – Incorporates only the departmental administration limitation imposed by the Federal government. Rate is applicable to DOD Contracts awarded on or after November 30, 1993 in accordance with DFARS 231.303(1).
    • Industrial Rate – Fully-burdened without administrative limitations. Rate is applicable to industrial awards.
  2. Instruction
    Conventional academic instruction and related activities financed by external sponsors that are separately budgeted and accounted for by the Institute. There is only one standard rate associated with this rate type.
  3. Other Sponsored Activities
    Program and projects financed by external sponsors which involve the performance of work other than instruction and organized research. Among these activities are included programs designated as Community or Public Services. Examples include conferences, institutes, general advisory services, reference bureaus, consulting, and similar non-instructional services to particular sectors of the community. There is only one standard rate associated with this rate type.

Determination and Application of Federal F&A Cost Rates
F&A rates approved by ONR on a “Predetermined” or “Fixed” basis are treated as fixed rates throughout the competitive segment of the Federal sponsored agreement. A competitive segment is a period of years approved by the Federal funding agency at the time of the award. If negotiated rate agreements do not extend through the life of the sponsored agreement at the time of the initial award, the negotiated rate for the last year of the sponsored agreement is extended through the end of the life of the sponsored agreement.

Responsibilities: 

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edufor additional guidance related to F&A rates at Georgia Tech.

Enforcement: 

To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at:
https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508

Policy History: 
Revision Date Author Description
12-30-14Office of Grants & Contracts AccountingAlign with requirements of 2 CFR 200
07-01-12Office of Grants & Contracts AccountingAdministrative review
April 2015Office of Grants & Contracts AccountingUpdated based on OMB Uniform Requirements

Fringe Benefits Cost Rates

Policy No: 
3.16
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
December 2014
Review Date: 
July 2015
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Georgia Institute of Technology/Georgia Tech Research Corporation utilizes Institute and Sponsor-Funded Fringe Benefits rates to charge benefiting activities for the cost of all employees’ fringe benefits. This policy reduces the amount of accounting required to accurately distribute fringe benefits expenses to benefiting activities.

Policy Statement: 

This cost accounting policy is based on OMB Uniform Administrative Requirements, Section 200.431 (2 CFR 200) which states: “except as provided elsewhere, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, employee agreement, or an established policy of the institution”.

Scope: 

This policy is applicable to all employees eligible for Institute fringe benefits.

Procedures: 

Institute and Sponsor-Funded Fringe Benefits rates are determined on an annual basis according to the provisions of 2 CFR 200, and audits by the Defense Contract Audit Agency (DCAA), with negotiation and approval of rates by the Department of Navy, Office of Naval Research (ONR). Upon approval by ONR, rates are used to charge fringe benefits expenses to institute-funded and sponsor-funded activities and projects during the fiscal year. Following the end of the fiscal year, the actual fringe benefits rates are determined. If Fringe Benefits rates have been approved on a “Fixed with Carry-forward Basis”, any amount of over or under-recovery of expense is incorporated into the next fringe benefits rate proposal. This procedure provides for the collection or repayment of any over or under-recovery of fringe benefit expenses.

The following benefits are included in the Institute and Sponsor-Funded Fringe Benefits rates for the academic units of Georgia Tech (excluding GTRI):

  • Social Security
  • Life Insurance
  • Health Insurance
  • Retirement
  • Termination Vacation Leave
  • Other Non-Payroll Benefit Expenses – Includes Worker’s Compensation, Unemployment Compensation, Retiree Group Insurance

Types of Fringe Benefits Rates
Five Personal Services Cost Groups have been identified for purposes of determining and applying the fringe benefits rates. The classes of employees and types of payments included in each of the five groups are as follows:

1. Partial Benefits - Social Security Benefits only; Covered employees include

a. Temporary classified persons
b. Temporary academic or research professionals not eligible for retirement, health insurance, and life insurance programs or not electing coverage under the plans
c. Part-time employees employed for less than 50% of a full work schedule
d. Additional compensation payments not covered by retirement programs
e. Other payments to employees to cover moving expenses, awards, termination pay and other miscellaneous payments not covered by retirement programs

2. Full Fringe Benefits - All Benefits noted above; Covered employees include:

a. Regular full-time faculty
b. Principal Investigators
c. Professional and administrative staff
d. Joint staff
e. Temporary academic or research professionals covered by applicable retirement, health insurance, and life insurance programs
f. Bi-weekly permanent employees
g. Part-time employees employed for at least 75% of a full work schedule

3. Limited Benefits – Social Security, Retirement, Termination Vacation Leave, and Other Non-Payroll Benefits; Covered employees are those employed for at least 50%, but less than 75% of a full work schedule, including:

a. Regular faculty
b. Principal Investigators
c. Professional and administrative staff
d. Joint staff
e. Temporary academic or research professionals covered by applicable retirement programs
f. Bi-weekly permanent employees

4. Graduate Student Health Insurance - Covered employees include:

a. Graduate Research/Teaching Assistants who qualify for the graduate tuition remission award. See G&C Policy 3.17 “Graduate Student Tuition Remission Program” for additional information on qualifications.

5. No Benefits – Applicable to all other student employees enrolled full-time and working less than 20 hours per week.

Responsibilities: 
Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for additional guidance related to Fringe Benefits rates at Georgia Tech.
Enforcement: 
To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Policy History: 
Revision DateAuthorDescription
12-08-2014Office of Grants & Contracts AccountingAlign with requirements of 2 CFR 200
04-01-2012Office of Grants & Contracts AccountingAdministrative review

Georgia Tech Research Corporation Project Numbers

Policy No: 
3.10
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

This procedure explains the method of establishing a new sponsored project in the accounting records of the Georgia Institute of Technology where the Georgia Tech Research Corporation is the sponsoring entity.

Policy Statement: 

The Office of Grants and Contracts Accounting is charged with the establishment of sponsored projects in the Chart of Accounts and the accounting records of the Georgia Institute of Technology upon receipt of properly authorized/approved budgetary and invoicing documentation. The authorization should be approved by authorized personnel to obligate funds from the Georgia Tech Research Corporation. Requests received by the Office of Grants and Contracts Accounting without approval by appropriate personnel will be returned to the requesting unit.

Procedures: 

Upon receipt of a properly authorized request for a new sponsored project, the Office of Grants and Contracts Accounting determines the scope of work to be funded and assigns a sponsored fund and project number within the requesting unit. The project number is then submitted electronically for review and update to the Institute accounting records. The following steps are then taken to complete the project number assignment and notification process:

  1. The Office of Grants and Contracts Accounting sets up the fund and project in the Grants Management (GM) System and the Chart of Accounts. The appropriate budget information is entered into GM based upon data provided in the request.
  2. The unit requesting the project and the recipient unit are notified by the Office of Grants and Contracts Accounting of the fund and project number which should be used for related charges.

Forms/Links

There is no specific form which is used to request new funding from the Georgia Tech Research Corporation. The requests are typically routed through the Office of the Provost and Executive Vice President for Academic Affairs and should include at a minimum the following information:

  1. Requested budget maximum with category distribution.
  2. Source of funding for costs incurred for the project being requested.
  3. Effective and expiration date required for the project.
  4. Project director responsible for project.
  5. Administrative unit to which project should be assigned.
  6. Sponsored Project, Fund and Sponsor name if established for matching/cost share obligation.

Contact the Grants and Contracts Accounting Department for specific guidance related to managing sponsored projects at Georgia Tech.

Graduate Student Tuition Remission Program (GSTRP)

Policy No: 
3.17
Type of Policy: 
Administrative
Last Revised: 
November 2007
Review Date: 
November 2016
Policy Statement: 

Georgia Tech developed and implemented a plan in 1996 named the Graduate Student Tuition Remission Plan (GSTRP). This plan was reviewed and approved by the Office of Naval Research (ONR). Since that time annual rate studies have been provided to ONR that are audited by the Defense Contract Audit Agency (DCAA) to produce approved rates for each fiscal year.
The key features of this program are:

  1. The Tuition Remission Award is managed through our graduate coordinators in each academic department. Upon approval of the appointment as a Graduate Research Assistant or Graduate Teaching Assistant (GRA/GTA) the home department of the student will enter a waiver code into the student system and then a credit is processed to the student's account for the fee reduction for the academic term (set on an annual basis). All GRA/GTA appointments are processed in this manner. The fee reduction is charged against one of two ledger accounts based on whether the reduction is for in-state or out-of-state tuition.
  2. Part of the requirement for the appointment as a GRA/GTA includes the appointment to provide services to GIT at 33% to 50% time, registered for at least 12 credit hours of which 9 are letter grade/pass/fail. GRA/GTA's must be hired in the appropriate job code for a GRA/GTA in Human Resources. These appointments are made by the academic departments and the charges will be made against appropriate benefiting activity.
  3. On a monthly basis, the Salary Planning and Distribution (SPD) System identifies the GRA/GTA payroll charges to sponsored projects and charges the sponsored project the approved monthly rate. If the student provides services to multiple projects, the charge is prorated. The charge to the sponsored project is offset by a credit to a Revenue Account- Sponsored Funded Fees.
  4. Waivers of GSTRP charges to sponsored projects are considered by the Office of the Provost when required. Any such request should identify the unique features of the sponsored project that might warrant this special accounting treatment.

Participant Support Stipends Or Subsistence Allowances

Memorandum Of Understanding

Policy No: 
3.12.4.a
Type of Policy: 
Administrative
Review Date: 
January 2015

MEMORANDUM OF UNDERSTANDING
PARTICIPANT SUPPORT STIPENDS OR SUBSISTENCE ALLOWANCES

Note: This Memorandum of Understanding is to be prepared and submitted with each request to disburse participant support stipends or subsistence allowances to individuals who participate in sponsored conferences or research or instructional training programs.

                                                                                                                                                                                            
Name of Program                                         Project/Fund Number

                                                                                                                                                                                            
Department/Unit                                  Month/Day/Year

Participant is to place an (X) in the box below and complete the signature section indicating that you understand your obligation(s) regarding the reporting of stipend or subsistence allowances as taxable income on your tax return.

I am a United States Citizen or a Resident Alien, and I am participating in a research or instructional training program. To the best of my knowledge I am performing activities designed to train individuals in the performance of instructional or research projects, and this is not work the Institute would employ individuals to perform. I understand that I am not a Georgia Institute of Technology employee for payroll tax withholding purposes, and I am not covered by Worker’s Compensation under Georgia Law. Georgia Institute of Technology will issue an IRS Form 1099 for these payments. Furthermore, I understand that it is my responsibility to determine my tax liability and file my United States tax return with the IRS.

Definition of Participant Support Stipends or Subsistence Allowances

Participant Support stipends or subsistence allowances are paid to help defray the costs of personal maintenance while participating in a conference or training activity. Participants may be paid a stipend, per diem or subsistence allowance, based on the type and duration of the activity, as outlined in the pertinent sponsored program announcement and in the grant instrument. Such allowances must be documented and represent reasonable costs, in conformance with the Georgia Institute travel policies and procedures.

Definition of Participant Support Reimbursement of Expenses

Travel costs of participants in research of instructional training programs may be allowable as outlined in the pertinent program announcement and in the grant instrument.

 

                                                                                                                                                                                            
Printed Name of Participant                                          Social Security Number

 

                                                                                                                                                                                            
Signature of Participant                                                              Date

                                                                                                                                                                                            
Signature of Departmental Representative                                      Date

Distribution: Accounts Payable; Participant; Department

Processing Participant Support Stipends Or Subsistence Allowances

Policy No: 
3.12.4
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Policy Terms: 

Participant Support Stipends or Subsistence Allowances
Participant Support stipends or subsistence allowances are paid to help defray the costs of personal maintenance while participating in a conference or training activity. Participants may be paid a stipend, per diem or subsistence allowance, based on the type and duration of the activity, as outlined in the pertinent sponsored program announcement and in the grant instrument. Such allowances must be reasonable and conform to Institute policies. A Memorandum of Understanding (MOU) between the department/unit and each participant is recommended. Please refer to G&C Policy No. 3.12.4.a – Memorandum of Understanding to obtain an MOU template.

Human Subject/ Research Participant payments are defined differently from Participant Support and are not included under the purview of this policy. Please see Georgia Institute of Technology Institutional Review Board Policies & Procedures – XIV “Compensation and Incentives for Research Participation.” Questions regarding these payments may be directed to ap.ask@business.gatech.edu.

Participant Support Reimbursement of Expenses
Travel costs of participants in research of instructional training programs may be allowable as outlined in the pertinent program announcement, the grant instrument, and Georgia Tech policy. For participant expense reimbursements, the participant should retain original receipts and submit only copies with the reimbursement request.

Procedures: 

Participant Support Payments to GT students
Participant Support payments can be made using one of the following methods:

  1. Payment through the Accounts Payable Office using an AP Payment Request Form (formally known as the Check Request form) and the recommended MEMORANDUM OF UNDERSTANDING - PARTICIPANT SUPPORT STIPENDS OR SUBSISTENCE ALLOWANCES for direct payment to the participants.
  2. Payment through Financial Aid (ie: SURE, FACES) using an appropriate project specific to Undergraduate or Graduate students (i.e., projects with a 997 or 998 prefix).
  3. Payment through payroll if the participant is being paid a stipend and is already paid as a student employee through payroll. The stipend amount for students already paid through payroll must be set up in the SPD/Payroll system by the department. A subproject should be set up in the accounting system within the same fund for the participant support costs with a zero percent F&A rate.

Payments to non-student participants
Submit an AP Payment Request Form (Formally Check Request Form), Vendor Profile Form, and a recommended MEMORANDUM OF UNDERSTANDING - PARTICIPANT SUPPORT STIPENDS OR SUBSISTENCE ALLOWANCES to the Institute’s Accounts Payable department. The check box on the AP Payment Request Form form should be marked "Non-GT Student Training Stipends, Non-Employee Awards (Sponsored Funds Only)" if used for stipend payments and "Reimbursement" for other expense reimbursements. For travel reimbursement see Policy No. 6.16 – Non-Employee Travel.

For additional information regarding the AP Payment Request Form, please contact ap.ask@business.gatech.edu or go to www.procurement.gatech.edu.

IRS Regulatory Requirements
The Institution will report participant support payments to the individual on IRS Form 1099-Misc at the end of each year or W-2 if the student/participant is paid through payroll.

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for specific guidance related to managing sponsored projects at Georgia Tech.

Personal Services Reporting Using the Plan Confirmation System

Policy No: 
3.2
Type of Policy: 
Administrative
Effective Date: 
October 2016
Last Revised: 
October 2016
Review Date: 
October 2019
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

The Federal Government's Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200) establishes principles for determining costs applicable to grants, contracts, and other agreements between Federal agencies and non-Federal entities (i.e., educational institutions). All Federal agencies that sponsor research and development, training, and other work at educational institutions must apply the provisions of the Uniform Requirements in determining the costs incurred for such work.

Policy Statement: 

As a major research university that manages a large number of sponsored agreements, Georgia Institute of Technology must have financial systems and internal control procedures in place to assure compliance with the terms and conditions of these agreements and State and Federal regulations concerning sponsored programs. One of the most important parts of these procedures involves the documentation and support of the distribution of salary and fringe benefits charges to sponsored programs.

Georgia Institute of Technology policy requires that the preparation of invoices to sponsors be based on the information in the accounting records, including the salary and fringe benefit charges determined by the Plan Confirmation System. In most instances, these billings are issued on a monthly basis. Every invoice must be signed and certified by an Institute financial officer. The signature certifies the accuracy of the charges presented on the invoice for payment:

  • Are allowable to the project scope,
  • Are allowable by the project budget,
  • Are reasonable and have been incurred within the Period of Performance, and
  • Have been incurred according to all Institute accounting policies and procedures.

For the above reasons, the distribution of personal service costs to sponsored projects is a sensitive issue in the university's operation of its sponsored programs; it therefore receives careful scrutiny by Institute officers, sponsor representatives, and federal government contracting officers and auditors.

Scope: 
These provisions apply to all units of Georgia Tech other than the Georgia Tech Research Institute (GTRI). Employees of GTRI utilize hourly time sheet procedures designed to comply with Federal Acquisition Regulations 31.2, which have different requirements for the documentation of personal services expenses. The GTRI Policies & Procedures Manual includes specific instructions for GTRI time sheet preparation and time reporting.
Policy Terms: 

eWAF
Electronic Workload Assignment Form report produced monthly for Plan Confirmation System employees to review their effort allocation for accuracy and make timely corrections.

eASR
Electronic Annual Statement of Reasonableness report produced annually for Plan Confirmation System employees documenting confirmation and certification that their effort allocation was reasonable and correctly posted in the past fiscal year.

Procedures: 

Compensation for Personal Services
Compensation for personal services covers amounts paid currently, or accrued by the institution, for services of employees rendered during the period of performance under sponsored agreements or other institutional activity. The distribution of salaries and wages, whether treated as direct (charges to activities such as instruction, research, public service) or F&A (indirect) costs (support activities such as Departmental Administration, contract administration and accounting, and central administrative office services), are based on payrolls documented in accordance with the generally accepted practices of colleges and universities. The payroll distribution system, which is incorporated into the official records of the institution, must reasonably reflect the activity for which employees are compensated by the institution, and it encompasses both sponsored and all other activities on an integrated basis.

Georgia Tech uses the Plan Confirmation System for exempt employees and the After-the-Fact Activity Records System for non-exempt employees for handling payroll distributions.

After-the-Fact Activity Records - Non-Exempt Employees
Georgia Tech uses the After-the-Fact Activity Records system for non-exempt employees. OMB Uniform Requirements states that charges for salaries and wages of non-exempt employees must also be supported by records indicating the total number of hours worked each day. The use of time documents, as prescribed under current Georgia Institute of Technology payroll procedures, meets the requirements of the OMB Uniform Requirements for non-exempt employees. So although these employees are covered by OMB Uniform Requirements, they are not included in the Institute's Plan Confirmation System.

Plan Confirmation System - Exempt Employees
Georgia Tech uses the Plan-Confirmation System as the basis for its distribution of salaries and wages for most exempt faculty and staff. Under this system the distribution of salaries and wages is based on budgeted, planned, or assigned work activity based on the initial annual budget and updated throughout the year to reflect any significant changes in work distribution.

Employees Covered by the Plan-Confirmation System
Exempt Faculty and Staff
The Georgia Tech Plan-Confirmation System covers all exempt faculty and staff employees who meet the following requirements at any time during the fiscal year:

  • All academic personnel paid monthly whose activities are distributed to a sponsored project and/or more than one project or account.
  • All other monthly paid personnel:

    Whose activities are distributed directly either to one or more organized research projects, other sponsored agreements, or cost-sharing projects.

    Who distribute their activities to more than one direct or indirect (Facilities and Administrative) activity.

    Who split their effort between direct and indirect (Facilities and Administrative) activities.

    Who have any or all of their effort distributed to Departmental Administration–Instruction, Departmental Administration-Research and/or Other Sponsored Activities.

Graduate Student Employees
Georgia Tech uses the Plan-Confirmation System as the basis for its distribution of salaries and wages for all appointed graduate students who are paid on a monthly basis from sponsored, cost-sharing, general research and departmental administration projects. Under this system the distribution of salaries and wages is based on budgeted, planned, or assigned work activity, which is updated throughout the year to reflect any significant changes in work distribution.

All graduate students who are paid on an hourly basis shall report their time worked on bi-weekly time documents, and the Plan-Confirmation System does not cover them. This procedure meets the OMB Uniform Requirements and no additional reporting is necessary.

Salary Planning and Distribution (SPD) System
The Institute uses a Salary Planning and Distribution System (SPD) which operates as a sub-system to our Office of Human Resources Payroll system. The SPD system is designed to receive employee and salary distribution information from the payroll system, and can accept new information about employee activities to update the distribution of salary and fringe benefits expenses. In most instances, the unit financial managers can enter updates to salary distribution directly to the system on a daily basis. Salary distribution changes for other units are processed on a daily basis by the SPD Center located in the Office of Grants and Contracts Accounting. Salary distribution changes can be made throughout the month and updated summary reports of employee salary distribution can be printed after completion of each change. This information is directly submitted to the sponsored project accounting records to permit early evaluation of project financial status.

As a part of the SPD system features, any applicable fringe benefit expenses are charged to projects based upon the appropriate flat rate fringe benefits percentages as approved on an annual basis. In addition, graduate student tuition remission (GSTRP) charges are posted and encumbered for all projects that are eligible for these charges.

Georgia Institute of Technology Budget System
The Plan-Confirmation System (PCS) and the Salary Planning and Distribution (SPD) System have been developed and implemented to support the Institute budget process.

In preparing the annual budget, the Budget Office obtains original operating budget information from all campus organizational units. The initial budget information contains the details of each employee's salary as well as the distribution between state and sponsored projects. When the budget is approved, the salary information is uploaded to the Office of Human Resources' payroll system. Following that process, the SPD system is populated with the approved project allocations to initiate the activity monitoring required by the Plan-Confirmation System. Subsequent appointments are entered into the payroll system using the OHR appointment forms and then the information is updated in the SPD system.

Electronic Workload Assignment Forms
At the end of each month, a workload assignment form is prepared for each employee covered by the Plan-Confirmation system. Employees are notified by E-Mail from Grants and Contracts Accounting when their reports are available and may be accessed directly using a link provided in the message. These forms can also be reviewed by employees on their TechWorks Home Page when obtaining monthly payroll information. Unit financial managers may also produce copies for review by individual employees. Each monthly Electronic Workload Assignment Form (eWAF) covers an entire fiscal year, July 1 to June 30, including both actual payments and planned salary distribution for future periods. In this way, the employee is reminded of the current and future distribution of salary charges based on effort and his/her responsibility to report workload changes to his/her supervisor in a timely manner. See “Employee Responsibilities”.

Significant Changes in Workload Distribution
The Plan-Confirmation System provides for the modification of an individual's salary distribution, commensurate with any significant change in the employee's workload or the ratio of activities comprising the total workload. Specific events, which will or may cause a significant change in workload distribution include, but are not limited to:

  • The beginning or ending of work on a sponsored project or an internally funded project.
  • A material change in the scope of work on a project.
  • An increase or decrease in the number or level of courses taught.
  • A new committee or major administrative assignment or relief from a committee or major administrative assignment.
  • The beginning or ending of a sabbatical leave, leave without pay, or prolonged sick leave.
  • Status changes from part-time to full-time or vice versa.

The system does not require an adjustment in the employee's workload assignment for day-to-day, or short-term, changes in his/her work schedule. However, the basic concept of the Plan-Confirmation System does require an adjustment for all significant changes in an employee's workload. Although there is no precise definition for the term "significant," Georgia Institute of Technology policy provides for a general rule that a change applicable to a given project or activity of 5% or more of an employee's total effort over the course of the academic term would warrant an adjustment.

Changes in an employee's workload distribution for future periods are generally acceptable but are subject to the standard documentation requirements noted below. Future period workload distributions are confirmed monthly via EWAF (described above).

Retroactive Changes in Workload Distribution
Retroactive changes to payroll distributions must be subjected to the closest scrutiny. These types of changes indicate a contradiction of previous monitoring reviews and, for that reason, should be limited to the correction of errors. If a retroactive change must be made, it must be approved and documented in accordance with the requirements included below.

Standard Documentation Requirements
Primary supporting documentation for Plan Confirmation System salary charges are either electronic or signed paper Acknowledgement of initial Personal Services Reporting (PSR) training; Monthly Workload Assignment Forms (EWAFs); and Annual Statements of Reasonableness (ASRs). These forms and reports are fully explained in other sections of this policy statement.

Georgia Tech authorizes the principal investigator (PI) and the properly authorized unit designee (financial manager and staff) to have primary responsibility for the management of sponsored agreement funds. Therefore, the actions of these individuals as documented using manual/electronic signatures and/or a system password is normally considered sufficient documentation to support standard workload allocation changes.

Retroactive changes that cross fiscal years may be made in extraordinary circumstances by manual journal entries when supported by appropriate documentation, including a revised Annual Statement of the Reasonableness of Salary Charges (ASR).

Special Documentation Requirements and Limitations – Externally-funded** Sponsored Projects

In addition to the standard documentation requirements noted above, retroactive salary distribution changes that add salary charges to externally-funded** sponsored projects must be accompanied by a written (or system-recorded) justification statement at an appropriate level of detail. Specific reasons for the transfer must be provided in the explanation. Transfer requests of this type that are not properly documented with an acceptable justification statement will be moved to the unit's sponsored undesignated project number by SPD Center staff.

Retroactive salary cost transfers to externally-funded** sponsored projects beyond 90 days of the original expense posting will not be allowed under normal circumstances.

Provisions for exceptions to the 90 day limit will be considered as follows:

  • In situations where initial or continuing sponsor funding is delayed beyond 90 days after the effective date, consideration for recognition of cost transfers beyond the limit will be addressed by the Grants and Contracts Accounting Office if the transfer is requested within the reporting period of the sponsored project (typically 60-90 days after the expiration date of the project). If the terms and conditions of the sponsored agreement provide for acceptance and payment of the expenses covered by the proposed cost transfer and appropriate supporting documentation is provided, the Senior Director of Grants and Contracts Accounting will approve the proposed transfer.
  • Other exceptions will be considered on a case-by-case basis and properly documented.
  • Upon the proper approval of the Senior Director of Grants and Contracts Accounting, the Associate Vice President for Financial Services, and the Associate Vice President for Research, such entries will be recorded.

** Excludes sponsored projects funded by the Georgia Tech Foundation and Georgia Tech Research Corporation. Transfers between projects associated with the same sponsored fund (award) are not subject to special documentation requirements or the 90 day limitation.

Annual Statement of Reasonableness (ASR) of Salary Charges
The Plan-Confirmation System requires that at least annually a statement will be signed (electronically or manually) by the employee, principal investigator, or responsible official, using suitable means of verification that the work was performed, stating that salaries and wages charged to sponsored agreements as direct charges, or that salaries and wages charged to both direct and indirect cost categories, or to more than one (F&A) indirect cost category, are reasonable in relation to work performed.

The Annual Statements on the Reasonableness of Salary Charges (ASRs) for Georgia Tech coincide with the institution's fiscal year, which ends June 30 for covered employees having Fiscal or Academic Year appointments. The Salary Planning and Distribution (SPD) Center of the Office of Grants and Contracts Accounting will send email notifications to covered employees to complete the ASR certification electronically (eASR), with an embedded link, following the completion of the fiscal year. Employees will logon to the eASR application, review their final fiscal year distribution, and electronically confirm their eASR with their userid and time/date stamp representing an electronic signature. For those not completing the electronic ASR, the SPD Center will distribute manual ASRs to School Chairs or organizational unit heads to be certified. EASRs and manual ASRs must be completed and returned according to the specific date selected each year.

The Annual Statement on the Reasonableness of Salary Charges presents the workload distribution of each employee for the fiscal year. This statement shows the amount of salary charged to each of the employee's projects and the percentage of each amount to the total effort. This statement merely restructures the Electronic Workload Assignment Form, which the employee has in his/her possession. The manual ASR provides a ready means of making adjustments in payroll distributions if corrections are required. The instructions on the manual Annual Statement provide that the percentages of certified annual effort, Column D on the form, are to be completed only if they differ from the actual amounts of salary charged to the various projects. If changes are required, the certified annual effort percentages in Column D must be entered for each project number and must total 100%. Also, if effort is reported in Departmental Administration (typically Project numbers ending in 290, 400, 990) the section on these activities must be completed by designating the activities performed.

ASR Signatory Requirements – Certification of Effort
The Electronic Annual Statement on the Reasonableness of Salary Charges (ASR) is designed for the employee to confirm that the distribution of salary charges to projects represents a reasonable estimate of the work performed during the stated period. In most instances, only the employee has the information required to complete this certification and therefore eASR's must be completed and signed by the covered employee.

The manual ASR does provide a second certification section to be used in limited instances when the covered employee is not available to complete the certification. This certification may be signed by the employee’s supervisor, PI, or other organizational unit head, without the employee's signature, provided the responsible official is prepared to certify that he/she has firsthand knowledge of all the employee's activities using suitable means of verification that the work was performed. If the responsible official cannot certify that he/she has personal familiarity with all of the employee's activities, then the employee is required to sign the statement. In some cases, an employee may be involved in a number of activities under different supervisors, and no single person other than the employee has firsthand knowledge of all his/her activities. In these cases, the employee must sign the documents.

If a covered employee or graduate student completes his/her term of employment and/or is on leave from Georgia Tech during the certification period, a special ASR can be requested from the SPD Center for immediate confirmation prior to fiscal year-end. These special ASR's will be prepared to reflect all salary payments made to the employee at the end of the assignment.

Unit Financial Manager's Certification
The Plan Confirmation System procedures also require that the appropriate financial manager in each unit review the electronic or manual ASR statements before returning to the SPD Center in Grants and Contracts Accounting. This unit quality assurance review is needed to ensure that the ASR amounts and distribution agree with the payroll and SPD records, that the Departmental Administration section of the statement has been completed as needed, and that the form has been signed as required. The financial manager should sign and date each eASR or manual ASR to indicate that the review has been done. The eASR has the Financial Manager userid and Time/date stamp representing an electronic signature. For manual ASRs, this action is in addition to any signature reported as a responsible official having firsthand knowledge of the employee's activities. In no case should the employee signing the manual ASR in the Certification section (above) also sign in this financial manager certification section.

Forms

To obtain hard copy forms, please contact the Office of Grants & Contracts Accounting at spd.ask@business.gatech.edu .

Responsibilities: 

8.1 Departmental Responsibilities
Unit heads and financial managers (who have been delegated signature authority by unit heads for submission of salary information to the Budget and SPD Systems) are responsible for the accuracy of salary and fringe benefits transactions. This includes confirmation that the salary charges are allowable charges to the designated projects, and that funds are available to support such charges.

All changes to salary distribution are to be reported and corrected as soon as possible to assure the accuracy of monthly invoicing to sponsors. This reporting process is covered in the SPD System operating procedures and training programs. All retroactive salary distribution changes that add charges to externally-funded** sponsored projects are subject to additional documentation requirements, restrictions, and limitations. See “Retroactive Changes in Workload Distribution”.

Unit financial managers are to provide instructions and support to employees covered by the Plan Confirmation System (PCS) to make sure that these employees understand their responsibilities in this regard. This training is supported by the Salary Planning and Distribution (SPD) Center in the Grants and Contracts Accounting Office via an on-line web tutorial entitled “Personal Services Reporting” (PSR). After viewing the required tutorial on the GT Training website, all employees covered by the system must complete an assessment questionnaire. If they score 80% or higher, they have passed the tutorial and can click an electronic Acknowledgement Statement that records their successful completion of the PSR training. An alternative training selection is to read the PSR booklet (found on the G&C website) and submit a paper acknowledgement form indicating that they understand their responsibilities for personal services reporting using the Plan-Confirmation System. This completed acknowledgement (either electronic or paper) must be on file in the SPD center for all employees whose salaries are charged directly or indirectly to sponsored projects.

8.2 Principal Investigator Responsibilities
Each Georgia Tech PI is responsible for effectively overseeing and managing his/her sponsored projects based to a considerable extent upon his/her knowledge of the field of study and his/her capabilities to conduct the projects in an efficient and productive manner.

Monthly “PI Sponsored Project Review” reports are provided directly to PIs by the Office of Grants and Contracts Accounting to permit timely reviews and approval/confirmation of all charges posted to his/her assigned sponsored projects. PIs are to perform periodic reviews of these charges to provide proper financial oversight.

Switch to rich text editor Input format

8.3 Employee Responsibilities
The employee has definite responsibilities in the operation of the Plan-Confirmation System (PCS), and these are set forth below for his/her information and guidance:

  • All employees with appointments to positions or activities covered by the PCS must develop an understanding of their responsibilities for PCS reporting by participating in the on-line Web Personal Services Reporting training program and/or reading the Personal Services Reporting booklet. After successfully completing the required training, the employee must submit an acknowledgement (either through electronic or manual means) indicating that they understand their responsibilities for personal services reporting using the Plan-Confirmation system.
  • The employee is to review the Monthly Workload Assignment form to confirm the accuracy of current and future salary distribution. To assist in this regard, each monthly report includes a notification regarding changes made to their workload allocations since the last report.
  • The employee must advise his/her supervisor or unit financial manager if his/her Monthly Workload Assignment forms are not received in a timely manner.
  • The employee must advise his/her supervisor if the actual effort for a given project or planned to be given to a project or activity varies by 5% or more of the total estimated effort shown for the current assignment, so that the workload may be modified.
  • The employee must provide additional supporting documentation to his/her supervisor for any change in salary distribution that is reported over 90 days after the payroll date. For all salary distribution charges to externally-funded sponsored projects, an alternate funding source is to be provided.
  • If appropriate action is not initiated promptly by his/her supervisor or the designated unit financial manager, the employee should immediately notify the SPD Center at spd.ask@business.gatech.edu.
  • The employee must retain in his/her files the initial workload assignment form as well as all Monthly Electronic Workload Assignment Forms received during the current fiscal year.
  • The employee must electronically or manually complete, sign, date, and return their Annual Statement on the Reasonableness of Salary Charges for each fiscal year by the stated deadline.
Enforcement: 
To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Policy History: 
Revision Date Author Description
10-17-2015 Office of Grants & Contracts Accounting Align with terminology of Fair Labor Standards Act (FLSA)
10-01-2015 Office of Grants & Contracts Accounting Revise Special Documentation Requirements and Limitations – Externally-funded Sponsored Projects from 120 days beyond the original expense posting date to 90 days aligning with close-out requirements of OMB 2 CFR 200.
11-05-2014 Office of Grants & Contracts Accounting Align with requirements of 2 CFR 200
04-01-2012 Office of Grants & Contracts Accounting Administrative review

 

 

Project Close-out in Grants Management System

Policy No: 
3.11
Type of Policy: 
Administrative
Effective Date: 
October 2015
Last Revised: 
October 2015
Review Date: 
October 2018
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

This procedure explains the method of review to financially close sponsored projects in the accounting records of the Georgia Institute of Technology in accordance with close-out requirements mandated by Federal regulations, including the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200), sponsor requirements, and award terms and conditions. Timing of the financial close is often included in contractual clauses and efforts should be made to meet deadlines and limit the risk of loss.

Policy Statement: 

The Office of Grants and Contracts Accounting is charged with the financial close-out of Sponsored projects in the accounting records of the Georgia Institute of Technology for sponsored activity in Resident Instruction (RI), Georgia Tech Professional Education (GTPE), and the Enterprise Innovation Institute (EII).

Scope: 
All employees engaging in sponsored research activity.
Policy Terms: 

Matching/Cost Sharing Funds
Funds contractually obligated by awards accepted by the Office of Sponsored Programs (OSP) in the name of Georgia Institute of Technology or the Georgia Tech Research Corporation.

Procedures: 

The Office of Grants and Contracts Accounting is responsible for the financial close-out of sponsored awards in the accounting records of the Georgia Institute of Technology for both externally funded awards and internally funded projects (i.e., Georgia Tech Foundation, managed by the Controller’s Office, and the Georgia Tech Research Corporation). Steps taken to complete the financial close-out process are as follows:

  1. Accountants in the Office of Grants and Contracts Accounting review expenditures and encumbrances allocated to sponsored projects throughout the life of the award. These checks may include, but are not limited to, line item transaction review and verification that transactions occurred within the performance period. This process is designed to ensure expenditures are within sponsor guidelines established in the award document and in compliance with applicable laws and institutional policies, including the Federal Government’s Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200). In accordance with 2 CFR 200.343, the non-Federal entity must submit, no later than 90 calendar days after the end date of the period of performance, all financial, performance, and other reports as required by the terms and conditions of the Federal award.
  2. An administrative report entitled "90 Days to Expiration" is available to Project Directors/Principal Investigators, unit financial officers and other appropriate Grants Management (GM) system users as notice of initiation of the financial close-out process.
  3. Upon project expiration, the G&C Accountant responsible for financial review of the expiring project contacts the administrative unit responsible for expenditure allocation. The purpose of the contact is to verify that all appropriate expenditures and/or encumbrances have been recorded properly in the accounting records. Any unrecorded activity must be verified by the Accountant as allowable in order to include those costs and/or unliquidated obligations in the financial reporting to the sponsoring entity.
  4. Upon confirmation that all expenditures and/or obligations have been verified, the G&C Accountant reviews transactions for propriety, and reconciles indirect charges. Charges are verified to be allowable and within contractual budgets and terms of the award. The accounting review includes the same checks with respect to contractually obligated matching/cost sharing funds as it does to sponsored funds.
  5. Final invoices, vouchers, or cash requests are prepared according to instructions included in the award document or standard procedures for specific sponsoring entities.
  6. Final financial reports, if required, are prepared and submitted to the sponsoring entity in compliance with external reporting requirements.
  7. Accountants in the Office of Grants and Contracts Accounting are responsible for monitoring projects which have been financially closed with the sponsor but have outstanding action required by campus units. Until all internal adjustments are complete, the sponsored project cannot be inactivated in the accounting records.
  8. At the time final payment from the sponsoring entity is received and all internal actions have been processed in the accounting records, the Office of Grants and Contracts Accounting inactivates the fund and project(s) in the Institute's records.

Fixed-price Sponsored Projects
Fixed-price sponsored projects will be closed in accordance with the terms and conditions of the sponsored award agreement and in the same manner as standard cost-reimbursable projects. In accordance with 200.201 (b)(3) of the OMB Uniform Requirements (2 CFR 200), written certification that the project or activity was completed or the level of effort expended must be obtained. If the required level of effort or activity was not carried out, the amount of the award must be adjusted.

Residual funds (if any) remaining on fixed price projects, after certification, will be transferred to a departmental GTRC allocation fund, net of applicable F&A expenses, to be managed by the Chair/Director of the department.

Frequently Asked Questions
Additional information, including Web GM access requirements and training materials, are available on the Grants and Contracts Accounting web site www.grants.gatech.edu

Contact the Office of Grants and Contracts Accounting at gc.ask@business.gatech.edu for specific guidance related to managing sponsored projects at Georgia Tech.

Responsibilities: 

Principal Investigators, assigned delegates, and unit financial officers are responsible for providing proper oversight and management of sponsored projects during the performance and close-out periods.

Valuation and disposition of equipment and supplies, including computing devices, must be managed in accordance with 200.313 “Equipment” and 200.314 “Supplies” of the OMB Uniform Requirements (2 CFR 200).

Enforcement: 

To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508

Policy History: 
Revision Date Author Description
10-01-2015 Office of Grants & Contracts Accounting Revise close-out process for Firm Fixed Price awards
11-05-2014 Office of Grants & Contracts Accounting Align with requirements of 2 CFR 200
04-01-2014 Office of Grants & Contracts Accounting Administrative review

 

 

Project Set Up in Grants Management System

Policy No: 
3.8
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

This procedure explains the method of establishing a new sponsored project in the official accounting records of the Georgia Institute of Technology. Projects are set up in the accounting records upon authorization of the sponsoring entity and the acceptance of the funding terms and conditions by the Georgia Institute of Technology or the Georgia Tech Research Corporation.

Policy Statement: 

The Office of Grants and Contracts Accounting is charged with the establishment of sponsored projects in the accounting records of the Georgia Institute of Technology upon receipt of properly authorized/approved budgetary and invoicing documentation for awards under the direction of Institute personnel in the following funds: Resident Instruction (RI), Georgia Tech Professional Education (GTPE,), and Enterprise Innovation Institute (EII). Awards are accepted and/or negotiated with external sponsors by the Office of Sponsored Programs (OSP) to minimize the risk to the Institute. After an agreement is accepted and a project number assigned, OSP forwards copies of the documentation to the Project Director/Investigator, the School Administrator, the Grants and Contracts Accounting office and appropriate representatives within the respective campus units via electronic notification. With the exception of sponsored awards funded by the Georgia Tech Foundation and the Georgia Tech Research Corporation, most requests received by the Grants and Contracts Accounting office without approval by the Office of Sponsored Programs will be returned.

Procedures: 

Upon receipt of an accepted award, OSP contacts the Office of Grants and Contracts Accounting to establish a sponsored fund and project number in the accounting records of the Institute. Only after the project number is assigned can costs be allocated to the award for cost recovery from the sponsoring entity. At the time the project number is assigned, the Grants and Contracts Accounting office has notification that an award has been accepted by the Institute and/or Corporation and the following steps are taken to monitor the project and establish the sponsored project in the accounting records:

  1. Demographic information is sent electronically from OSP to the GM System.
  2. Contractual budgets are established in the accounting records by the Office of Grants and Contracts Accounting.
  3. A project accountant is assigned based upon the sponsoring entity at the time a project number is assigned.
  4. A review of the contractual terms and conditions for financial matters (i.e., budget, financial reporting, billing, etc.) budget distribution, contractual matching cost requirements, invoicing and financial reporting requirements, effective and termination dates is performed by the Grants and Contracts accountant to limit the risk that contractual obligations will not be met. Discrepancies are brought to the attention of the Contracting Officer in OSP for clarification and/or adjustment.
  5. Posting errors should be brought to the attention of the accounting staff in the Grants and Contracts Accounting office for correction.

A separate process/procedure has been developed to account for minor Gifts and Grants (amounts usually between $1,000 and $15,000) received by Georgia Institute of Technology that contain restrictions as to the use of the funds, but have no requirements for project deliverables or intellectual property rights. These Gifts and Grants are identified as GIT Miscellaneous Awards in the accounting records of the Institute. If the award meets these requirements, the Director of Grants and Contracts Accounting is authorized to establish a restricted fund to manage the award upon receipt of a “New Project Request Form” from a Unit Financial Manager along with the funds. If the award has deliverable requirements, any stipulations related to intellectual property, represents an award from a federal sponsor, or exceeds the limit of funding referenced above, the award documentation will be forwarded to the Office of Sponsored Programs for processing or other action in accordance with existing procedures.

Cost Share Projects
Cost share (Matching) funds are those funds contractually obligated by the Institute to meet the financial requirements specified in a sponsored award. The GM System obtains contract information directly from the OSP database and reports Cost Share Obligation on the "Fund" Demographics Panel. All related cost share projects are linked to the sponsored project for reporting purposes. The GM System is designed to prepare Cost Share reports on a regular basis. See G&C Policy 3.9 “Cost Share Expenses” for procedures and additional guidance.

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for specific guidance related to managing sponsored projects at Georgia Tech.

Record Retention - Federal Sponsored Projects

Policy No: 
3.20
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
April 2015
Review Date: 
April 2018
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

The procedure is to explain the special record retention requirements governing Federal sponsored projects.

Policy Statement: 

Georgia Tech is a unit of the Board of Regents of the University System of Georgia (USG).  The Institute follows the official USG Records Retention guidelines.  These guidelines (including retention periods) can be found at the following web link:

http://www.usg.edu/records_management/schedules/A

Scope: 

This policy is applicable to accounting records relating to Federal sponsored projects.

Procedures: 

Standard payroll, procurement, accounts payable, travel, and general accounting supporting documentation is maintained centrally in accordance with USG retention guidelines.

P-Card, Electronic Cost Transfer (ECT) and other subsidiary expenditure documentation is maintained at the local unit level.

Additional Retention Requirements – Federal Sponsored Projects

Central sponsored program files, including award documentation, financial reports and summarized accounting system information are retained in accordance with the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements (2 CFR 200), Section 200.333 – 200.337 – “Record Retention and Access”. Section 200.333, Retention requirements for records, states financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to an award must be retained for a period of three years from the date of submission of the finial expenditure report** or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.

Detailed Federal sponsored project expense records that exceed the USG/Institute retention period should be maintained by the home department of the Project/Sub-Project Principle Investigator in accordance with 2 CFR 200 requirements.

**Final Expenditure Reports are typically due 60-90 days after the final expiration date of the sponsored award.

Responsibilities: 

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for additional guidance related to record retention for Federal sponsored projects at Georgia Tech.

Enforcement: 

To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at:
https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508

Policy History: 
Revision Date Author Description
April 2015Office of Grants & Contracts AccountingUpdate per OMB Requirements
12-30-14Office of Grants & Contracts AccountingAlign with requirements of 2 CFR 200

Sponsored Project Budget Revisions

Policy No: 
3.19
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

This procedure describes the process to be used by centers, departments and the Office of Grants and Contracts Accounting (G&C) to prepare and process revisions to existing sponsored project budgets. The Office of Grants and Contracts Accounting is responsible for processing budget revisions for sponsored projects managed by Resident Instruction (RI), Georgia Tech Professional Education (GTPE), Enterprise Innovation Institute (EII), and Plant funds (if applicable).

Procedures: 

Departmental/Unit Approval for Budget Revision to Sponsored Projects

Staff with the proper approval and authority may initiate a request for a new sponsored sub-project number using the WEB Grants Management system. Users of the web-based Budget Revision to Sponsored Projects tool have a responsibility to ensure the accuracy and legitimacy of the sub-project requests they initiate. When Budget Revision requests are submitted, the user must read, confirm, and acknowledge the following:

  1. I have Departmental/Unit authorization to prepare and approve this request for a new sub-project and/or budget revision.
  2. This request for a new sub-project and/or budget revision has been reviewed and approved by the project director.
  3. This request for a new sub-project and/or budget revision complies with all terms and conditions of the supporting sponsored agreement.
  4. This request for a budget revision has been approved by OSP or does not require OSP approval.

Budget Revision to Sponsored Projects – Process Steps

  1. Requests for sponsored project budget revisions are to be prepared using the Budget Revision to Sponsored Projects feature available on the WEB Grants Management menu.
  2. Upon submission, the system will send a notification e-mail to the requestor.
  3. The revision request is electronically routed to G&C for review and approval except in the following circumstances where budget revision requests are automatically approved:
    • Re-budgeting within the same project, which nets to zero. For example, a one-sided entry re-budgeting between budget categories such as travel, M&S, etc. (Only enter the project number in the Main project field; the sub-project field should remain blank)
    • Re-budgeting between two existing projects within the same fund, which nets to zero. For example, a two-sided entry re-budgeting between the main project and a sub-project within an award. (Enter appropriate project number in both the Main project and Sub-project fields)
    Please note, initial budgets for new awards and budget revisions associated with modifications are completed by Grants and Contracts Accounting. These revisions are automatically approved.
  4. G&C Accounting will proceed as follows for sponsored project budget revisions received in the above format with proper department/unit approval:
    • The revised budget will be established in the G&C accounting system
    • The revision will be reflected in Project Expense and Budget (PEB) the following day
    • Notification will be sent by email
  5. Requests for sponsored project budget revisions are to be prepared using the Budget Revision to Sponsored Projects feature available on the WEB Grants Management menu. Additional procedures and steps to navigate this feature of the system can be found in the Grants Management for Campus Administrators training manual located on the G&C website. Budget revisions associated with new sub-projects must adhere to the standards outlined in G&C Policy No. 3.18 – Establishing Sponsored Sub-project Numbers.

Contact the Grants and Contracts Accounting Department for specific guidance related to sponsored projects budget revisions.

Unbillable Sponsored Costs - Cost Overruns / Sponsored Project Exceptions

Policy No: 
3.5
Type of Policy: 
Administrative
Effective Date: 
December 2014
Last Revised: 
December 2014
Review Date: 
April 2017
Policy Owner: 
Office of Grants and Contracts Accounting
Contact Name: 
Sandra Mason
Contact Title: 
Senior Director
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Although all expenditures and encumbrances are obligations of the Institute, only those costs to sponsored projects within the project performance period, approved award value, and terms and conditions of the award, are billable costs. Any other costs are unbillable and must be paid from alternative sources of funding. It is the fiscal responsibility of the incurring unit to cover costs obligated.

Untimely resolution of unbillable amounts may cause serious cash flow problems, may result in misstated financial statements, and may also result in unfavorable audit scrutiny.

Policy Statement: 

After notification by the Office of Grants and Contracts (G&C) Accounting that unbillable costs have been incurred on an externally funded sponsored project, the unit will be given an opportunity to resolve the problem before the expenditure is moved to the unit's cost overrun project.

Scope: 
All employees engaging in sponsored research activity.
Policy Terms: 

Advanced Project Number
A project to which expenses may be charged on behalf of an anticipated program prior to receipt of a grant or execution of an agreement, with approval from the Office of Sponsored Programs.

Procedures: 

To assist with the identification of sponsored projects that need special attention and corrective action, G&C Accounting prepares a monthly exception report to identify all awards with expenditures in excess of available funds and/or active awards with expired term dates. The monthly exception report is distributed to G&C personnel, unit financial officers and appropriate Deans/Directors; representing formal notification to the incurring unit. Corrective action must be taken to clear unbillable amounts as identified each month in the Sponsored Project Exception Report.

In addition to the monthly reporting procedures, G&C Accountants will initiate additional action to clear unbillable costs on sponsored projects. When the assigned G&C Accountant determines that costs incurred are unbillable to the sponsor, the following steps are taken:

  1. G&C contacts the incurring department to determine if immediate action can be taken to resolve the unbillable costs. If the administrator indicates that action will be taken to clear all unbillable amounts within a reasonable time frame (typically 30-60 days), no additional action is required at that time. The assigned G&C Accountant may also contact the Office of Sponsored Programs (OSP) at this stage to determine if official modifications are pending.
  2. If action is not indicated by the department or there is no pending action indicated to resolve the outstanding unbillable costs, the project will be reported to a G&C Accounting Manager. Review and follow-up by G&C Accounting is on a continuing basis until the unbillable costs are resolved in some manner.
  3. If appropriate action is not taken by the incurring unit and no additional information is provided to substantiate the unbillable amounts within approximately 60-90 days, all questioned costs will be transferred to the unit’s cost overrun project. This cost transfer will typically be processed within 90 days of the reported exception but may occur sooner as required by applicable financial reporting and/or invoicing requirements. It should be noted that costs transferred to a unit’s cost overrun project may be redirected to other projects as appropriate and as approved.
  4. These corrective action procedures do not apply to sponsored projects established with OSP-approved Advance Project Numbers or to current projects pending receipt of official modifications. However, written proof/justification from the sponsor is required under these circumstances.

Forms
Reports are available in the Web Grants Management (GM) system to assist Principal Investigators, assigned delegates, and unit financial officers in providing proper oversight and management of sponsored projects. Proper project management includes posting all appropriate expenses on a timely basis, ensuring that costs are allowable and allocable to the project, and ensuring that expenses do not exceed the authorized budget. The “90 Days to Expiration Report” and the “Project Status Report” are useful for identifying projects that are at or approaching the unbillable stage. These reports are accessible from the main menu of Web GM.

Additional information related to Web GM, including access requirements and training materials, may be accessed from the Grants and Contracts Accounting web site at www.grants.gatech.edu

Contact the Office of Grants and Contracts Accounting at gc.ask@business.gatech.edu for specific guidance related to managing sponsored projects at Georgia Tech.

Responsibilities: 
Principal Investigators, assigned delegates, and unit financial officers are responsible for providing proper oversight and management of sponsored projects during the performance and close-out periods.
Enforcement: 
To report suspected instances of noncompliance with this policy, please visit Georgia Tech’s EthicsPoint, a secure and confidential reporting system, at: https://secure.ethicspoint.com/domain/en/report_custom.asp?clientid=7508
Policy History: 
Revision DateAuthorDescription
11-05-2014Office of Grants & Contracts AccountingAlign with 2 CFR 200
04-01-2014Office of Grants & Contracts AccountingAdministrative review

Undesignated Sponsored Projects

Policy No: 
3.3
Type of Policy: 
Administrative
Last Revised: 
April 2014
Review Date: 
April 2017
Contact Name: 
Sandra Mason
Contact Email: 
sandy.mason@business.gatech.edu
Reason for Policy: 

Undesignated Sponsored Instruction (580), Sponsored Research (680) and Sponsored Other (880) projects are used as a means of facilitating the budgeting of personal services only when specific project numbers are not yet known.

Undesignated expenditures must be completely removed from the accounting records before the end of each fiscal year.

Policy Statement: 

Undesignated projects should only be used where there exists a high degree of assurance that the awards will be approved or where administrative delays have been encountered in the issuance of award documents and the assignment of project numbers. They were never intended as a budgetary device to cover salaries for which adequate funding had not been made and only hopes exist to cover them in the future. Undesignated projects are not to be used as a means of "balancing" a budget and they should never be used when valid project information is available.

Procedures: 

An undesignated sponsored report is produced each month by the Salary Planning and Distribution (SPD) Center for each unit and for the Office of the Executive Vice President for Research (EVPR).

For the first eleven months (July - May) of the fiscal year, any undesignated expenditures over 60 days will require justification in accordance with procedures managed by the Office of the EVPR.

Prior to the end of the fiscal year, any balances in the Undesignated Sponsored Projects must be removed and posted to an appropriate unit project or other allowable funding source.

Contact the Grants and Contracts Accounting Department at gc.ask@business.gatech.edu for specific guidance related to managing sponsored projects at Georgia Tech.

Write-Off Requests

Policy No: 
3.7
Type of Policy: 
Administrative
Last Revised: 
September 2005
Review Date: 
September 2016
Reason for Policy: 

This procedure explains how to write-off cost overruns on sponsored projects.

Policy Statement: 

Any budgetary unit incurring a cost overrun on a sponsored project will be solely responsible for its removal.

Procedures: 

The budgetary unit must submit a Request for Cost Transfer - Sponsored Projects form in accordance with the procedures established and detailed elsewhere in the Policy Library.

  1. It is permissible to transfer an expense to the budgetary unit's current year's State funds or to discretionary sponsored funds if the expense causing the overrun is incurred in the current fiscal year. (Instruction or General Research funds - NEVER to Indirect Research)
  2. The expense must be written-off against current year funds for active projects. The budgetary unit must identify the current year's State account which is being used to cover the deficit.

Forms
The Request for Cost Transfer/Encumbrance - Sponsored Projects form may be obtained from the Office of Grants and Contracts Accounting.