CALS post award review and survey

November 19, 2003

Paul JelleAssistant DeanCALS Business Services

PURPOSE Survey Departments on knowledge of

OMB Circular A-21, CAS, and post award policies and procedures

Conduct a sample audit of various grants and contracts for compliance

Determine problem or “risk” areas Develop tools and guidelines to assist

departments in post award administration of grants and contracts

Survey emphasis Department Culture Knowledge of policies and

procedures Monitoring of approved budgets vs

expenditures Monitoring of cost sharing/matching Monitoring of project balances Monitoring of project date

Audit emphasis Search for unallowable costs based on CAS Review grant expenditures vs. agency

approved budgets including revisions Cost transfers Procurement card use on grants Special attention to travel, equipment and

subcontracts Cost sharing/effort reporting documentation

Potential risk areas Administrative/Clerical salaries Telecommunication costs General computer services and

networking costs General purpose equipment(computers) Office supplies and postage Timely and appropriate cost transfers Documentation of cost sharing/matching

Outcomes Analyze survey and audit findings Determine critical areas of risk Allocate existing resources as needed Development of new/revised policy

and procedures for post award grant management

Develop tools/reports to manage risk Training