Post-Award

Post-Award Support 

This section focuses on the administrative and financial management of your grant once it has been awarded.

Key Players in Post-Award

  • Office of Contract and Grant Accounting (OCGA)
    OCGA is responsible for the financial post-award activities of UMBC’s restricted funds. This includes award setup, compliance review, revenue collection, invoicing, financial reporting, and audit responses. OCGA interprets agency policies and ensures adherence to regulations and UMBC procedures.
  • Office of Sponsored Programs (OSP)
    OSP continues to be involved in non-financial post-award functions, such as award modifications, subrecipient monitoring, and non-financial closeout of awards.
  • Provost Office Shared Services Center (POSSC)
    This unit provides ongoing assistance with budgetary accounting, monthly monitoring, projections, personnel management (recruiting, hiring, payroll), procurement of supplies/equipment, subaward processing, and liaising with OSP and OCGA. If the department is not under the SSC, we will still be able to assist with projections.
  • Principal Investigator (PI)
    Responsible for the technical execution of the project and ensuring expenditures align with the approved budget and sponsor terms.

Post-Award Process Highlights

  1. Award Setup: OCGA sets up the award in PeopleSoft and conducts an initial review to ensure it reflects the awarded budget and terms. A chartstring will be created by OCGA based on what the award is (cost-share / restricted sponsored funds).
  2. Financial Management & Monitoring
    • Budget Management: Work closely with the Provost Office Shared Services Center (POSSC) for ongoing budget monitoring and projections. We will be able to provide monthly reconciliations to the PI and schedule monthly meetings to ensure compliance, plans, and model the projections closer to the expected.
    • Expenditure: Ensure all expenditures are allowable, allocable, and consistent with the award terms and Uniform Guidance.
    • Cost Transfers: Understand the procedures for transferring costs between accounts, which should be done promptly and with proper justification.
    • Effort Reporting: Faculty paid from grants are required to certify their effort expended on sponsored projects. The POSSC can assist with this.
  3. Allowable Costs (Post-Award Application):
    • Reinforce the four tests of allowability (reasonable, allocable, consistent, conforms to limitations).
    • Common Examples: Salaries, fringe benefits, equipment, supplies, travel, subaward costs, and publications directly related to the project are generally allowable.
    • Unallowable Costs (Federal Grants): Certain costs are generally unallowable on federal awards. This includes, but is not limited to:
      • Advertising for general promotion of the University (e.g., promotional items, gifts).
      • Alcoholic beverages.
      • Entertainment costs.
      • Fines and penalties.
      • Faculty and exempt staff salary in excess of base rates (unless explicitly approved by the sponsor).
      • Cost overruns from other sponsored agreements.
      • Costs allocable to industry or foreign government-sponsored activities cannot be shifted to federally sponsored agreements.
      • These costs cannot be charged to a sponsored award as direct or indirect costs. Separate account codes exist in PeopleSoft to track them.
  4. Modifications & Changes:
    • No-Cost Extensions (NCEs): If more time is needed to complete the project without additional funds, PIs can request a no-cost extension through OSP.
    • Budget Revisions: Changes to the approved budget may require sponsor approval and routing through OSP.
    • Personnel Changes: Changes in key personnel may require sponsor notification or approval.
  5. Reporting:
    • Fiscal Reporting: OCGA is responsible for submitting financial reports to sponsors.
    • Performance Reports (RPPR): PIs are responsible for submitting research performance progress reports (RPPR) to the sponsor, often with assistance from the POSSC.
  6. Closeout: As the project nears its end, OSP manages non-financial closeout activities, while OCGA handles financial closeout, ensuring all expenditures are reconciled and final reports are submitted. This includes managing non-cancellable obligations if an award is terminated.
  7. Record Retention: Maintain all sponsored project records according to UMBC and sponsor requirements.

Navigating Gray Areas (Post-Award):

  • Cost Transfers: Be prepared to provide clear and thorough documentation and justification for any cost transfers, as these are closely scrutinized during audits.
  • Unused Leave Payout: Be aware of policies regarding payout for unused annual leave, especially for faculty with Sponsored Research Appointments, as sponsor policies may dictate allowability.
  • Subrecipient Monitoring: Ensure subrecipients are adhering to the terms of their subaward and provide timely reports and invoices.
  • Audit Responses: OCGA leads responses to audits related to sponsored projects.

For further assistance and detailed information, please refer to the following UMBC resources:

Office of Contract and Grant Accounting (OCGA): https://cga.umbc.edu/ (Financial post-award, allowable/unallowable costs, policies)