1. Post-Award Grant Administration
Presented by: Sponsored Program Accounting
Updated: Fiscal Year 2019

2. Overview Functions of Sponsored Program Accounting
Life Cycle of a Grant (Post-Award)
Proactive Approach to Managing Grants & Contracts
Questions and Answers

3. Functions of Sponsored Program Accounting
Post-award administration of grants and contracts (5xxxxx)
Gift Accounts (2XXXXX), Research Stim (103xxx), Research Incentive (1037xx, 1047xx), Faculty Startup (1048xx), Health Disparities (107xxx ) & CHOIR (1071xx )
AU set-up, billing and collection, financial reporting, close-out
Processing of expenditures (salary and non-salary)
Ensure compliance with OMB Circulars A-21, A-110 & A-133, & Uniform Guidance
Sub-recipient monitoring
Effort certification for Lakeside Campus
Submission and negotiation of FB rates & F&A rates
Survey completion / federal data collection
Annual audit coordination: single audit & program-specific

4. Stages in Grant Administration (Post-Award)
Life Cycle of a Grant
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal
Stages in Grant Administration (Post-Award)

5. AU Set Up – Post Award PI & PI’s Department SPA
Ensure ORS has an executed copy of the notice of award
Prepare the post-award budget with ORS
Review AU set-up package received from pre-award offices
Update SPA Hub tracker regarding set-up status
Assign attributes and create AU in Lawson
notification of new AU number and grant materials
Signature Form
“Obtaining Access” link
Post Award resource link
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

6. AU Set Up – Pre Award PI & PI’s Department SPA
Complete the Advanced Account Authorization Form (AAAF)
Guarantee AU
Approval Requirements
Submission to ORS
Follow-up with sponsor on status of executed agreement
Absorb any expenses incurred if the grant does not come through
Review AAAF & AU set-up
Review correspondence from sponsor
Monitor spending levels
Extension of 90 day guarantee period
Update AU attributes once award received
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

7. Expenditure Processing
Basic Costs Considerations
Allowable
Allocable – assignable, direct benefit
Reasonable – prudent person test
Consistent – direct vs. indirect expense
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

8. Expenditure Processing
PI & PI’s Department
SPA
Submission of payroll forms for salary expenses
Initiate check requisitions, expense reimbursements, pro- card transactions, POs, etc.
Monthly review of all charges
Preparation of cost transfer forms
Re-budgeting requests
Timely submission of cost share supporting documentation, where applicable
Review payroll forms and process retroactive adjustments
Review non-salary expenses
monthly reports
Process cost transfers & re- budgets
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

9. Billing and Collection
PI & PI’s Department
SPA
Review charges monthly to avoid incorrect billing
Completion of required progress/scientific reports
Preparation of invoices for clinical trials
Preparation of invoices
Payment Type
Expenses in General Ledger
Drawdown of federal funds (NIH, NSF, DOED, etc.)
Follow-up on aging invoices and outstanding scheduled payments
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

10. AU Close-Out PI & PI’s Department SPA Final review of expenditures
Submission of payroll forms to stop salary charges
Preparation of cost transfer forms for non-salary costs
Clear commitments / POs
Resolution of overdraft or unused funds
NCE / Continuation Funding
Coordinate extension with ORS
Submit AAAF
Review grant closeout departmental checklist for additional project sunset guidelines
notification of approaching end dates
Important closeout notifications and reminders are included and linked
Final review of charges on grant to ensure compliance
Process salary adjustments and non-salary cost transfers
Refund unspent funds
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

11. Reporting Requirements
PI & PI’s Department
SPA
Completion of scientific and technical reports, invention statements and other programmatic reports
Preparation of carryover request (if approval required)
Carryover Letter
Carryover Budget
Preparation of ALL financial reports
Federal Financial Report (FFR)
Award-specific
Quarterly cash reconciliation
Report of Expenditures
Audit Requirements
Program-specific
Single Audit
Post Award
AU Setup
Expenditure
Processing
Billing and
Collection AU
Close-out
Financial
Report
Continuation
or Competitive
Renewal

12. Proactive Approach to Managing Grants
Set-up pre-award AUs and continuous follow-up on award notice
Review monthly expenditure reports and communicate corrections to SPA as soon as possible
Timely revision of payroll forms to avoid overdraft, out-of-period expenses and late cost transfers over 90 days
Watch for grant end dates (continuation, AAAF or close-outs)
Close all AUs that have ended, are fully spent or are not needed

13. SPA Website SPA Website – https://luc.edu/spa/index.shtml About US
FAQ
DS2 Disclosure Statement
Organization Chart
Training Materials & Guides
Policies and Procedures
Resources
Forms
Rates
Key Contacts
OMB Circulars: A-21, A-110, A-133 & Uniform Guidance
Obtaining Access links
Pre-award Office links

14. Questions?