A crucial part of Auburn Research, the Office of Contracts and Grants Accounting (CGA) manages all post-award functions involving sponsored research, instruction and other activities. CGA supports the university's research mission and ensures that Auburn's funded research maintains high standards of excellence and accountability.
CGA Services and Policies
The specific functions of CGA are defined as follows:
Fund Establishment
Upon receipt of an award for a grant, contract or cooperative agreement, the Office of Sponsored Programs (OSP) formally requests that CGA establish a separate Banner fund number for the project. Expenditures incurred in the performance of the project are charged to this fund number. As part of this process, CGA establishes corresponding Cost Share Orgs when required by the agreement.
Review of Direct Cost Expenditures to Awards
For expenditures to be allowable costs recorded onto a sponsored fund, they must be:
- Reasonable
- Allocable
- Consistently treated
- Allowable per sponsored award or 2 CFR Part 200
As outlined in the Auburn University Contracts and Grants Accounting Policies and Procedures Manual, the principal investigator is responsible for complying with all federal, state, University and awarding agency rules and regulations.
Invoicing and Financial Reporting to Sponsor
Per University policy, CGA is solely responsible for the timely invoicing and financial reporting to sponsoring agencies. This includes the performance of Federal Letter of Credit draws. Invoicing and reporting will be conducted per the terms and conditions defined within the award document.
Collections
CGA is also solely responsible for the collections of sponsored funds and recording the receipts to the appropriate project fund.
Effort Certification
CGA is charged with the administration and maintenance of the effort reporting system. It is, however, the responsibility of the principal investigator and other responsible individuals to accurately and timely complete the certifications as directed by University policy.
Duplicate Vouchers
Some sponsors may require detailed, supporting documentation of expenditures reported on invoices and financial reports. While CGA will reconcile and send the documentation to the sponsor, it is the responsibility of the principal investigator and their department to provide the documents to CGA for review. Failure to provide the information may affect the University's ability to get reimbursement.
Audits
In addition to the Review of Direct Cost Expenditures to Awards noted above, CGA contributes to the annual financial statement audit. CGA is the primary contact in the annual single audit required by 2 CFR Part 200, Subpart F and all program audits performed by specific sponsoring agencies.
