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The Basics of Grants Administration

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What is Grant Administration

Grant Administration refers collectively to administrative activities from proposal development to fiscal management to project completion

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What’s a Sponsored Program

Any externally funded activity that is governed by specific terms and conditions established in a written agreement between a sponsor and Kennesaw State University

Sponsored programs involve a detailed level of financial accountability, including for example statements of work, project periods, line item budgets and audits

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Forms of Sponsored Programs

Grants

Contracts

Cooperative Agreements/Subcontracts

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Grants

A type of financial assistance awarded to Kennesaw State University for the conduct of research or other program as specified in an institutional approved proposal

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Contracts

A mechanism for procurement of a product or service obligations from both the sponsor and Kennesaw State University

A scope of work or research topic and deliverables are specified in detail by the sponsor

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Cooperative Agreements/Subcontracts

An award similar to a grant, but the sponsor anticipates having substantial programmatic involvement in research activities once the award has been made

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Types of Sponsored Programs

Research

Public Service

Instruction

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General Policies and Cost Principles

Office of Management and Budget (OMB) Circular A-21 applies to Kennesaw State University

Website:http://www.whitehouse.gov/omb/circulars/a021/a021.html

NIH Grant Policy Statement

Website: http://grants.nih.gov/grants/policy/policy.htm

NSF Grant Policy Statement

Website: http://nsf.gov/bfa/dias/policy/index.jsp

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General Policies and Cost Principles cont…

Specific Award Terms and Conditions

University Policies and Procedures

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Life Cycle of An Award Pre Award Phase: includes budget

preparation and review Award Granted Post Award Setup: includes post award

project director meeting and budget set up Spending Under Award: includes reporting

changes and exceptions Close Out Audit and Retention

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Office of Grants and Contracts (Post-Award)

Responsibilities Establish Accounts Maintain Budgetary Control Prepare Billings and Financial Reports Request/Maintain Time Effort Reports Request/Collect required Cost Share Reconciliation of Grants/Contracts Provide monthly reports to Project Directors Provide Assistance to Project Directors Agency Audits Negotiate F & A rates Establish Cost Policies

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Direct vs. Indirect Costs Direct Costs

– Salaries and Wages– Fringe Benefits– Supplies– Services– Travel– Equipment– Sub-awards

Indirect Costs– Referred to as

overhead and Facilities and Administrative Costs (F&A)

– Unrecoverable costs associated with project examples are utilities, space etc…

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Direct Costs Must Be

Allowable

Allocable

Reasonable

Consistent

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Cost Transfers

Document, Document, Document Clerical errors must be corrected

promptly Personal Services errors should be

corrected in 30 days Must be processed before grant end

date

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Ways to Transfer Costs

Salary Reallocation Journal entries/cost transfers

– Why is charge being transferred– How does it relate to project goals– Provide reference information such as

time period, voucher number, PO, dates and amounts

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Close Out Procedures

Fiscal Reports are submitted by the Office of Grants and Contracts

Technical Reports are submitted by the Project Director

All cost share and time and effort documentation must be provided to the Office of Grants and Contracts by the grant end date