After a grant/contract agreement has been fully signed (fully executed) by Authorized Organizational Officials (AOR) from both sides, the life cycle transitions to the post-award phase. Post-award management of a grant and/or contract must conform the funder’s policies and procedures unless UCM’s internal policies and procedures are stricter, in which case, the stricter policies will be adhered to.
The OSPRI utilizes an automated email notification system for PIs, Co-PIs, OSPRI staff, and Accounting personnel to send deadline notifications/reminders, and to track deliverables. Examples of deliverables include annual progress reports, financial reports, quarterly invoices, and final reports.
When completing a deliverable, the PI needs to make sure that their report conforms to the expectations of the funder based on the scope of work. It is the PIs responsibility to ensure that all required deliverables are submitted to the funder on time and that OSPRI is provided a copy of the deliverable.
In accordance with federal accounting principles, each funded grant or contract receives its own account to expense from. Any project that requires matching funds will also receive a separate matching account. The full budget numbering system is called a FOAPAL:
Fund – a unique fund number is created for each grant/cost-share/program income budget
Organization – this is the budget number for the department, office or program that the project is under
Account – the account is used to identify a particular type of expense, such as computer equipment, office supplies, fringe benefits, etc.
Program – this is used to identify the type of project that is being done, such as research, community service, education, etc.
Activity – this is for any activity code that a department might utilize, but this is not a required budget field
Location – this is not a required budget field and is seldom used in grants
Expenditures for grants utilize existing university systems and structures. Meaning, personnel are hired through HR, expenditures are processed through Accounts Payable, and bids are done through Procurement. UCM's existing policies are used unless the funder requires a stricter structure, and in the case of federal grants, Uniform Guidance (2 CFR 200) must to be adhered to.
Personnel charges will go on either the grant budget or, if applicable, the match budget. All personnel must be hired through UCM’s Human Resources Office, following all of the UCM hiring policies and procedures which comply with federal regulations, including e-Verify. For personnel who have time and effort being used as matching funds, their pay will in no way be affected by being on the match account. Match utilizing personnel, and other forms or cash match, are documented within Banner following federal grant accounting practices.
For personnel who have a percentage of their time serving as match, a redistribution will be done in the Banner system to show the percentage of their time that is served on the grant project. The value of that percentage of effort is shown in the match account. Time and Effort (T&E) Reporting is done quarterly on all personnel charged to a grant account or used as match. The principal investigator is sent a T&E Report via email through an automated system and must certify that it is accurate or notify OSP personnel if any changes need to be made. Time and Effort Reporting is federally required.
The University of Central Missouri’s domestic travel reimbursement levels are based on the GSA.gov and, for mileage reimbursement and State of Missouri rates. The GSA determines reasonable rates for travel through the US. UCM reimburses for travel costs, so it is stricter that the federal government’s per diem basis. Since UCM has a stricter travel policy, UCM’s policy must be followed. Many federal grants have a “Fly America Act” clause which requires all airfare charge to the grant to be with a US based carrier, unless one is not available.
International Travel: Travel rates for international trips are based on the US Department of State’s reasonable costs determination. Since UCM’s travel policy is on a reimbursable basis, it is stricter than the federal government’s per diem rate, so UCM’s policy must be followed. Additional consideration needs to be made for international travel, depending on location, which could increase travel costs or other line items:
Under this category, any items that are less than $5,000 and are considered to be consumable within a year of purchase are considered supplies.
For federal grants, this line item includes all items that on their own cost $5,000 and up or collectively cost $5,000 or more when purchased together to make a functional unit. This line item is exempt from having indirect costs charged to it. For state and non-federal, UCM utilizes the State of Missouri's equipment threshold of $3,000 and up per item.
Employees are not considered participants. Allowable expenditures include training costs, conference registration, supplies for activities to be completed, stipends, subsistence, etc. This line item is exempt from having indirect costs being charged to it.
Indirect costs are only charged based on expenditures. While it is factored as a separate line item within the proposed budget, indirect costs can only be charged as expenditures are incurred and at the rate that is approved within the grant agreement. UCM’s Federally Negotiated Indirect Cost Rate Agreement through the US Department of Health and Human Services is 33.5% Modified Total Direct Costs (MTDC). All non-federally funded grants use an indirect cost rate of 10% Total Direct Costs (TDC) unless otherwise stipulated by the funder.
When UCM charges a grant account for indirect costs, this is known as indirect costs recovery (ICR). The ICR is automatically distributed between the various ICR accounts, according to UCM policy. The current distribution structure is:
Departments/Offices and Colleges/VP Offices will have a set ICR account for all grants that are under them. The PI ICR account will be tied to the position, not the individual, so if there is a transfer of PI over a grant, the new PI assumes control of the ICR account.
Following university and funder guidelines is critical in managing a grant or contract. We provide guidance and resources for keeping in good standing with a funding agency. Additionally, specialized web-based compliance training, CITI, is available at no cost to UCM personnel and students.
Forms & Resources
Request forms and OSPRI resources are available to aid faculty, staff, and students for successfully navigating the grant, contract, and research process.
We are here to help. If you have a question or concern about managing a grant or contract, please do not hesitate to contact us.
Office of Sponsored Programs & Research Integrity
Ward Edwards, Suite 1900