UC IRVINE ADMINISTRATIVE POLICIES & PROCEDURES

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

NIH Guide, Vol 23, No. 45, Revision to NIH Implementation of Expanded Authorities, December 23, 1994

UC Business and Finance Bulletin

A-47, University Direct Costing

UCI Federal Demonstration Project Manual

UCI Administrative Policies & Procedures

Section 701-17, Cost Trasfers (NonPayroll) - Procedures
Section 701-18, Cost Transfers (Payroll) - Procedures

A. Federal Funds Administration

1. Federal Demonstration Project (FDP) Awards

Contracts and Grants Accounting identifies FDP awards under the fund title in the general ledger (except for National Science Foundation grants which are all under FDP). The title line begins with "D," followed by the grant number, principal investigator, overhead rate, and project end date. Example: D/GM33835-05 CANLOBO J50.4 11/98.

2. Public Health Service (PHS) Expanded Authority Awards

Contracts and Grants Accounting identifies PHS Expanded Authority grants under the fund title in the general ledger. The title begins with "X/," followed by the award number, principal investigator, overhead rate, and project end date. Example: X/AI108990-09 JONES J50.4 08/99.

3. Fund Number Assignment

A single fund number is assigned for the entire length of each project period. A new fund number is assigned

1. whenever the award number changes, and

2. to competing renewal awards under the National Institutes of Health (NIH).

4. Cost Transfers Between Related Grants

Procedures for payroll and non-payroll cost transfers (see Sections Section 701-17 and Section 701-18) apply to FDP and PHS Expanded Authority grants. For cost transfers between related FDP grants or related PHS Expended Authority grants, the cost transfer should indicate "Relatedness established," and the approved form to establish relatedness should be on file in the department.

5. Financial Reports

See B. Termination of a Budget, Project or Award Period.

B. Termination of a Budget, Project or Award Period

For an acceptable reporting system, federal agencies generally require fiscal reports within 90 days after the termination of a budget, project, or award period.

1. Four months before the termination of a budget, project, or award period, Contract and Grants Accounting sends an "advance notice of expiration of grant/contract" to the Principal Investigator, Assistant Dean/Business Officer, and the assigned bookkeeper. Upon receipt of this notice, closing preparation should begin, including a careful review of plans to purchase goods and supplies.

For awards under the FDP or PHS Expanded Authority, the "advance notice..." will be sent only on the last budget year of the project period.

2. Careful planning should be used when purchasing goods and services within the last months of the budget, project, or award period. Action should be taken to assure that goods are received within a reasonable time and actually benefit the project; and that employment, consultant, and similar services occur within the period of the budget, project, or award.

3. Within the first two weeks following the end of the budget, project, or award period, Contracts and Grants Accounting sends a "notice of expiration of grant/contract" to the Principal Investigator, Assistant Dean/Business Officer, and the assigned bookkeeper.

Attached to this notice is the Status of Liens and Other Costs form which must be completed and returned to the Accounting Office within two months after the termination of the fund (Example: If the termination date is June 30, the "status of liens" form should be sent by August 31).

For awards under the FDP or PHS Expanded Authority, the "notice of expiration..." will be sent only on the last budget year of the project period.

4. Contracts and Grants Accounting prepares a fiscal report based on the completed Status of Liens and Other Costs form, and also on the general ledger dated two months after termination of the budget, project, or award. (In the Example above, the fiscal report is based on the general ledger dated August 31.)

For awards under FDP or PHS Expanded Authority, this procedure applies to the last budget year of the project period.

5. Outstanding liens for goods received, unbilled, and dated prior to the close of a budget year before the end of a project period, are reported as expenditure unless prohibited by individual agency policies.

For awards under the FDP or PHS Expanded Authority:

1. The annual Financial Status Report (FSR) is based on the general ledger for the month the budget year terminated, and for each budget year thereafter until the end of a project period. Only actual expenditures are reported. Outstanding liens are reported only in the period they are paid.

2. Unobligated funds remaining at the end of a budget year are carried forward to the following year.

3. Expenditures exceeding the appropriation at the end of a budget year are considered preaward costs. These costs are covered by the following year's budget.