Common Audit Recommendations—Research

Award Management

  • Ensure signature authority forms are complete and accurate. (GIM 14)
  • Obtain prior approval from the sponsor for certain activities and expenditures excluded from expanded authorities.

Cost Sharing

  • Document and monitor all cost sharing each quarter to ensure that commitments are being met.
  • Submit non-salary cost sharing to Grant and Contract Accounting each quarter.
  • Review the budget system (BGT) for accuracy of cost sharing pledged and reported.

Effort Reporting

  • Ensure the Grant and Contract Certification Reports (GCCRs) and Faculty Effort Certification Reports (FECs) are reviewed, signed, and dated by the due date.
  • Ensure that FECs are returned to Management Accounting and Analysis by the due date.
  • Person reviewing and signing the GCCRs should be the principal investigator or someone with suitable means of verifying the work performed.
  • Salary transfers should be promptly noted on the GCCRs and FECs. (GIM 15)
  • Salary transfers documentation should include justification as to how the project being charged benefits. (GIM 15)

Fiscal Management

  • Use a reasonable basis for allocating costs benefiting more than one project. (GIM 23)
  • Ensure federal funds are not used for interim funding by obtaining an advance budget number, or temporarily charging costs to a non-federal, non-sponsored budget. (GIM 15)Documentation should show that expenditures are approved by the principal investigator or someone with delegated authority.
  • Ensure that costs incurred for the same purpose, in like circumstances, are consistently charged as either direct or indirect costs. (GIM 23)

References

Office of Management and Budget Circulars:

A-21 – Cost Principles for Higher Education

A-110 - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations

Grant Information Memorandum (GIM)

Grant and Contract Accounting – Post Award Process

Faculty Effort Certification

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