Administrative Responsibilities/Issues:

• Identify proper use of subcodes, particularly between direct cost categories and indirect cost exclusion categories. The institutional subcode list can be located at:
  http://www.rochester.edu/adminfinance/subcodes.htm.
  
  
• Review terms and conditions of award, allowable expenditures, personnel on project, etc. Contact sponsor for pre-award cost guidelines if not provided in terms and conditions.
  
  
• Determine if pre-award costs are necessary or permitted by sponsor, and if so, request a contingent account number.
  
  
• Identify appropriate percent effort of personnel on project and change percent effort distributions accordingly. Obtain appropriate signatures, including PI.
  
  
• Set up encumbrance accounting system, such as the institutional supported MISER, or commercial systems, such as Grants Manager, File Maker Pro, or a Microsoft Excel spreadsheet or Access database.
  • Notify personnel on project of account number, terms and conditions, and internal procedures/processes for review, signature, receipt of expenditures, and accountability for review and approval of monthly ledgers.
  • Adjust standing order account numbers as necessary.
    
    
• Review monthly expenditures and FRS ledgers and reports.
  • Are all costs allowable and allocable under terms of award (e.g., food purchases, pagers, cell phones, furniture, computers, postage, etc.)
  • Identify cost overruns.
  • Prepare projections.
  • Provide monthly reports for PI, including ledger certification sheet for review, signature, and return to departmental accountant.
    
    
• PI certification of expenditures.
  
  
• Correct errors in timely manner, initiate cost-transfers as soon as identified. Save back-up documentation.
  
  
• Monitor overall spending patterns.
  
  
• Establish a system to ensure materials, supplies, and equipment order is received by laboratory personnel or principal investigator. The best practice is that the departmental administrative office receives the packing slip and attaches it to the order form (e.g., requisition, PO, CWO, order form, etc.). The back-up practice is that the signed PI Ledger Approval Form signifies that the item was received and the charge is an allowable expenditure to the project.
  
  
• Ensure continuation proposals are submitted on time.
  • Allow at least two additional weeks for preparation and receipt of subcontract materials.
    
    
• Ensure current year Notice of Award is set up and coincides with sponsor start and end-dates.
  
  
• Identify and correct projected deficits or large balances. Encumber large expenses that may have an impact on overall available budget.
  
  
• Determine if new account number is needed for second year, or if account number is the same for life of the grant. (The Office of Research Accounting and Costing Standards (ORACS) will send monthly account number status reports for projects that will terminate, or account number status can be verified directly via the Office of Research and Project Administration (ORPA) and ORACS). Request no-cost extension as per terms of grant or contract.
  
  
• Cost-Sharing issues are discussed in Section 12.
  
  
• Review sponsor terms and conditions and ORPA's Notice of Award for policies on carry-forward balances and reporting requirements.
  
  
• Contact ORPA and ORACS departmental representatives to determine when a new account number will be assigned for a project. Generally, ORPA notifies ORACS when a new account number is required, ORACS notifies the department of account number assignment (when a special request is made), or assignment is noted on the ORPA Notice of Award.