奖励后的拨款程序

责任

Grant awards are made to the institution, not an individual Project Director; therefore, 澳门足球博彩官方网址承担全部法律责任，确保所有资金通过收到 the award are used for the purposes and intent outlined in the conditions of the contractual 协议.

Grants and contracts carry administrative responsibilities involving strict accountability. 原资助协议将保存在资助专家的档案中. 一个副本 of 授予 协议 will be kept by both the Project Manager, and the accounting 办公室. 会计办公室将为每一笔奖助金保存档案，并将开始编制 在整个奖助金期间妥善监察奖助金.  

项目经理

这个项目 Manager has administrative and 报告ing responsibilities when managing 资助. It is the Project Manager’s responsibility to be cognizant of all award requirements 合同细节，以及澳门足球博彩官方网址的政策和程序. 这是责任 of the Project Manager to review and oversee the successful completion of the contractual and grant funded activities, as well as prevent financial liabilities for the institution. 这个项目 Manager will be responsible for communicating all programmatic, curricular, 和预算问题向州和/或联邦审计员汇报. 

项目经理在管理拨款方面有以下具体角色:

• 监控项目预算
• 监督分包商、分包接受者和服务提供商
• 收集和处理来自参与监测的外部各方的任何要求 授予
• 人事管理
• 采购
• 物业管理
• 定期与赠款和会计办公室会面
• 根据所有联邦法规和政策管理拨款
• Maintain progress 报告s that provide monthly descriptions of performance indicators 包括结果衡量标准以及预算与实际支出和状况的对比 在所有拨款活动中.

会计室

在大学财务总监的全面监督下，由一名会计执行 a wide variety of pre-award and post-award functions including: assisting with budget development, counseling project managers regarding financial status of grant programs and consulting with and providing assistance to administrators and project managers regarding grant financial oversight to ensure compliance with both federal and non-federal 指引及制度政策. 对遵守的具体控制 grants must be followed by all 项目经理 and can be found at the “Compliance 和控制链接”.   

除了确保遵守联邦拨款外，会计师:

• 准备及时和准确的发票提交给授予人，并确保 费用可报销协议上发生的费用已开具发票并支付.
• Communicates effectively with and develops professional, effective working relationships 拨款管理人员，如联邦项目官员.
• 与大学拨款管理人员密切合作，提供规则和指导 赞助项目的规定，以确保遵守.
• Serves as the primary contact at the University for grant administrators on matters 成本是否允许.
• Assists in the implementation of newly issued or revised policies and procedures that 影响拨款管理.
• Responds to auditor inquiries and provides detailed documentation during audits and 奖项评审.
• 财务管理赠款和合同，包括监测和分析 支出水平.
• Manages 授予 closeout process, including analyzing and forecasting of data, 报告ing 整理数据并准备结帐报告.
• Performs various functions for the month-end close, including creating journal entries, 工资调整和对账.
• 作为财务团队的一员，参与团队培训和发展 activities, contributing grants management expertise to the development of the Grant 数据仓库和它的报告.

时间分配报告

许多补助金允许工作人员的时间通过补助金得到补偿. 所有薪金及 补助金的福利费用应符合补助金协议. 所有 employees that charge their efforts to grants will be required to complete at least 半年一次的时间和精力认证报告. 参见“澳门足球博彩官方网址时间和努力报告” 表格-半年一次”为具体表格使用. 

任何将他们的努力收费给多个资助资金来源的员工 必须完成每两周的时间分配报告，按工资周期报告时间. 请参考 to “时间和精力报告的授权程序” and “Time and Effort Form links” 获取进一步的说明和示例. 

所有的时间和努力报告必须交给指定的会计师.  指定的 会计将审查这些报告的准确性和完整性，并要求提供 根据这些报告分配必要的工资费用. 

禁止的成本

所有 项目经理 of grants have been provided with the University’s Cost Accounting 政策(见“澳门足球博彩官方网址成本政策报表”). 收取的费用将不会被授予 因不允许、不可分配、 或任何其他原因必须由大学资金支付. 

报告

Technical or narrative 报告s required by 授予or are to be prepared by the Project 经理，由项目主管或拨款办公室审核. 这个项目 经理必须维护所有适当的叙述文件. 项目经理 are responsible for obtaining and communicating all due dates for 报告ing including 最后的结帐报告交给拨款和会计办公室.

会计部门负责及时建立账户 在大学的财务系统按照条款和条件 赞助协议. 会计总监负责提供 必要的授权和横幅培训. 会计办公室也识别 以及赞助商到适当账户的存款收据以及所有的批准 资金转移和更正日记账分录. 

将从联邦和地方来源获得存款的拨款项目已经 separate general ledger account numbers and accounts are coded in the restricted account 层次结构.

审核和审核的解决

Sponsored projects are subject to agency audit, State audit, and University internal 外部审计. 所有负责赠款的人员都应尽最大努力 将所有赠款文件，信息和通信保存在一个集中的 部门文件. 

The Department managing 授予 should have readily available in this central location 以下资料:拨款申请、拨款合同、采购文件、 contracts, progress 报告s, and other documentation necessary by 授予 contract 遵从性检查表. 

Some granting agencies perform a closeout audit before 授予 is administratively 被机构关闭. 如果和何时安排审计，请通知补助金办公室 你的批准. 资助办公室将与每个受助人合作，以确保所有审计 解析. 

子接收人监控

项目经理负责 monitoring any sub recipients of grant funds 确保组织遵守赠款协议. 的关系 between a sub recipient and the University is similar to a relationship with any vendor 或承包商. 负责雇佣组织执行任务的员工 services or provide goods should always be ensuring that the end product meets expectations. A 次级接受者也应该遵守所有这些标准. 

The exception to the sub recipient relationship is that this monitoring must be documented 遵守赠款协议. 所有子收件人必须签署一份协议 与错觉. 每个项目经理需要与指定的会计从 accounting 办公室 at the beginning of 授予 period to determine the process and 需要开发监控任何子收件人的程序. 一个监控 会议召开后将制定指南.  

监测指南将说明要遵循的具体监测时间表. 这个项目 经理负责实施监控并报告结果 及时发送给分收件人. 除了进行定期监测外， the Project Manager must review all invoices submitted by the sub recipient to ensure sufficient supporting documentation and that charges are appropriate, in respect to 分接受方协议中概述的目标和预算. 

The designated accountant will be responsible for monitoring the financial performance 在所有子收件人中.  

监测水平将通过完成年度风险评估来确定 寄给大学的每位副收件人.  

所有 sub recipients will also be issued an annual letter requesting a copy of the Single 审计报告(如适用).  

记录保留

Financial records, supporting documents, statistical records, and all other records pertinent to an award shall be retained for a period of five years from the date of submission of the final expenditure 报告 or, for awards that are renewed quarterly 或每年，自提交季度或年度财务报表之日起计算 报告. 唯一的例外是:

1. 在5年期限届满前提起诉讼、索赔或审计的 period, the records shall be retained until all litigation, claims or audit findings 涉及的记录已经解决并采取了最终措施.
2. Records for real property and equipment acquired with Federal funds shall be retained 最终处置后5年.
3. Indirect cost rate proposals and cost allocation plans are handled in the following 方式:
   • 如果提交谈判，那么5年的保留期为其提供支持 记录从提交之日开始.
   • If not submitted for negotiation, then the 5-year retention period for the proposal, plan, or other computation and its supporting records starts at the end of the fiscal year (or other accounting period) covered by the proposal, plan, or other computation.

格兰特结清

所有 closeout 报告s required by 授予ing agency will be reviewed by the designated 提交代理机构前的会计.  项目经理负责 在奖助金期结束时检讨奖助金，以确定是否有 未使用或超支的资金.  项目经理将此信息报告给指定的 会计师不迟于授予期结束后90天.  任何没有用完的 funds that are requested to be carried forward must have documentation from 授予ing 批准结转的机构.  

大学会计/采购政策/表格链接可在澳门足球博彩官方网址X找到.

邮政奖励活动联络资料:

安吉·沃兰德，会计总监
aworland@trivoga.net
(812) 888-4308