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					 Contracts & Grants
Financial Compliance Issues




             Jorge Ohy
      Costing Policy & Analysis
       University of California
           December 2003




                                  1
       Significance



C&G Revenues, FY 2002-03

  Federal               $ 2.37
  Non-Federal                   1.16
  Total                 $ 3.53 Billion

      • Excludes DOE Laboratories

                                          2
Revenues, FY 2002-03




 Annual Financial Statement:
  http://www.universityofcalifornia.edu/annualreport/2003/
                                                             3
External Requirements



  OMB Circular A-21
  OMB Circular A-110
  OMB Circular A-133
  Agency Rules
  Special Provisions


                        4
                  External Requirements


                  Circular A-21

Cost Principles for Educational Institutions
  http://www.whitehouse.gov/omb/circulars/a021/a021.html


  Allowabiity of Costs
      Reasonable
      Allocable
      Consistency in Treatment
      Meet Specific Requirements



                                                           5
               External Requirements


              Circular A-21

Direct Costs
 Specific Restrictions
 Documentation Standards (Effort Reporting)

Indirect Costs (Facilities & Administrative)
  Allowable Costs
  Allocation Standards


                                                6
                   External Requirements


                  Circular A-110

Administrative Requirements for Grants and
 Other Agreements
  http://www.whitehouse.gov/omb/circulars/a110/a110.html

   Pre-award Requirements
   Post-award Requirements
   Property Standards
   Procurement Standards
   Reports and Records Requirements

                                                           7
                   External Requirements


                  Circular A-133

Audit Requirements for Non-Federal Entities
 Expending Federal Awards
  http://www.whitehouse.gov/omb/circulars/a133/a133.html



Applicable to all Federal and Federal Pass-
 Through Funds Including Student Financial Aid


Audit Conducted Annually by
 PricewaterhouseCoopers
                                                           8
                   External Requirements

 Agency Rules & Special Provisions


NIH Grants Policy Statement
  http://grants.nih.gov/grants/policy/nihgps/index.htm



Cost Accounting Standards

Specific Program Requirements

Specific Award Provisions

                                                         9
  University Policy & Requirements

University Regulation #4
Authority to Submit Proposals
Eligibility to Serve as Principal Investigator
Intellectual Property Policies
Compliance Policies (Human, Animal, EHS)
Conflict of Interest

Policyhttp://www.ucop.edu/research/policyFrame.html



                                                      10
  Other Guidance and References

UC Contract & Grant Manual
  http://www.ucop.edu/raohome/cgmanual/


UC Business Officer Institute (BOI), Sponsored
 Projects http://www.ucop.edu/ucophome/businit/boi/

Council on Governmental Relations, A Guideline
  to Good Management Practices
   http://www.cogr.edu/


                                                      11
  Some Audit Issues

Allowable / Unallowable Costs
Cash Management
Cost Transfers
Equipment Inventory
NIH Salary Limitations
Time and Effort Reporting
Recharge Centers
Administrative and Clerical Salaries

                                        12

				
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