Backup Department ID for all Sponsored Project Activations
Provide a backup Department ID to which unallowable costs or
over-expenditures on sponsored projects will be transferred.
In an effort to improve the institutional
fiscal compliance and management of grant extramural funding, this policy is
enacted to provide a backup Department ID to be used for Post Award Accounting
and Fiscal Compliance (PAASFC) 90 day expenditure review and closeout purposes.
This account would be used to remove expenditures that are determined to be unallowable
and/or exceed the budget limits of the sponsored award. This policy provides authority
to PAASF to use the backup account in the process of managing, closing and
deactivating extramural funded accounts. Further it provides retroactive authority
to use the Department ID for extramural accounts previously activated prior to
this policy’s formation. A backup Department ID is required as a part of the award
The Office of Grants and Contracts
Services (OGCS) will require campus departments to provide a State or Local
Department ID as a part of the award activation process. This backup Department ID number will be
included in the Activation notice provided by OGCS to PAASFC.
ID may consist of a local account or a state general appropriated account. It is
preferential to use a local Department ID and when available, with preference
to the departmental generated overhead return Department ID.
active period of a project this account will be used in the event that an
extramural funded grant associated with
the university department incurs any of the following: an unallowable expense
per the sponsor’s regulations, an account has been over expended or to remove
costs incurred prior to or after the approved period of performance.
In the event that an extramurally
funded account is over expended or incurs an unallowable cost, PAASFC will
notify the Principal Investigator (PI)/ Unit Manager that they have 15 days to
transfer the expenditure(s) off the project.
If the PI and Unit Manger do not comply within the state timeframe then
PAASFC will transfer the expenditure(s) to the listed backup Department
ID. PAASFC will then notify the PI/ Unit
Manager, Department Chair and Dean via email that the transfer has occurred and
provide the financial system document ID information.
This process will aid PAASFC with
fiscal compliance monitoring, project closeout and deactivation of projects
that have passed their End Dates. It is important that expired grant projects
are closed and deactivated timely. This will assist providing more accurate information
in the financial system.