Grant Accounting FAQ's

Frequently Asked Questions

 

Grants:

What is a grant number, cost center number, or WBS number and when to use them?

What is a Sponsored Class/Group?

When do I use Sponsored Class/Group and General Ledger (GL) account?

Who do I call if I have a question on a grant?

How can I get training for grants?

What are some of the policies and guidelines I should be following?

What is a sponsored project manual?

If a charge is posted wrong how do I fix it?

If I receive a check, what do I do with it?

What do I need to know about Time & Effort (T&E) Reporting requirements and how does that affect me?

What do I need to do when my grant is ending?




What is a grant number, cost center number or WBS number and when to use them?

·  The SAP Grant number - is a 6 digit Alpha-Numeric character. For example:

Federal = F6XXXX

State = S6XXXX
Private = P6XXXX
PRIF/REF/FIT = C6XXXX

Grant number is used for the following purposes:

· To display your grant general information (such as sponsor name, grant period, grant amount, etc). The procedure to display your grant information can be found on the Grant Accounting webpage under general information for "How to display grant information in the Grants Management (GM) System."

• To access or display your grant account information (SAP reports). The procedure to access the SAP report can be found on the forms page information for "Project Director's Training Packet for Grants Mgmt (WBS) Only".

•  The SAP WBS number - This is a 6 digit numeric character. For example:

External WBS = 6XXXX1

Internal WBS = 6XXXX2 (match accounts)

WBS number is used along with the SAP Grant number for the following purposes:

· To incur expenses on a grant or contract.

• To review your grant account on SAP (for example, actual costs incurred to date, balance remaining, expense details, etc).

•  The SAP Cost Center number - is a 5 digit numeric number. For example:

Federal = 61XXX, 91XXX

State = 62XXX, 92XXX 
Private = 63XXX 
PRIF/REF/FIT = 65XXX

Grants that were created before November 1, 2005 in the old system are called Cost Centers and are used for the following purposes:

· To incur expenses on your grant or contract.

• You can review your grant account on SAP (for example, actual costs incurred to date, balance remaining, expense details, etc). The procedure to access the SAP report can be found on the forms page information for "Project Director's Training Packet for Cost Center Only".

RETURN TO TOP 



What is a Sponsored Class/Group?

Sponsored classes/Sponsored Groups are groups of pre-determined General Ledger (GL) accounts. Since expense postings to a grant are based on the sponsored authorized allowable budget and reporting requirements, your grant is set up in SAP with the budgeted categories that closely resemble that of the sponsor's budget. Expenses are posted to individual GL's in SAP which are grouped into classes. For example:

Supplies and Materials  -  G211000  (this is a  Group number)

Postage & Delivery     640200 (this is a  GL number)

Telephone                645200
Printing                    665200-666400 (range of  GL numbers)

Travel  -  G220000

Travel                      740200-741100

Incorrect use of the GL's will generate inaccurate reports. Therefore, care should be taken to use the appropriate GL for charging expenses to a grant. A complete list of the sponsored class/GL list can be found here

RETURN TO TOP



When do I use Sponsored Class/Group and General Ledger (GL) account?

·  Use Sponsored Class/Group - when comparing SAP generated report with the sponsored authorized allowable budget.

•  Use GL account- when reviewing detailed SAP expenditure report. 

The procedure to access the SAP report can be found on the forms page information for "Project Director's Training Packet for Cost Center and Grants Mgmt (WBS) Only".

RETURN TO TOP



Who do I call if I have a question on a grant?

There are a couple ways to find out who to call if you have a grant question. They are to:

·  Use SAP - The  best way to find out who to call is to use SAP. Type GMGRANTD in the transaction code box and press enter. Type the grant number in the grant field (include the alpha character) and press enter. Click on the Responsibilities tab and the grant account person will be listed. This is the person you should call. The procedure above can also be found on the  Grant Accounting webpage at under general information for "How to display grant information in the Grants Management (GM) System."

•  Use Contact Information List - Another way to find out who to call is to go to the grant accounting webpage to find the  Contact Information list. This will give you a general list of what each grant accountant handles.

RETURN TO TOP



How can I get training for grants?

There are a several ways to obtain grant training. They are to:

•  Attend the Project Director (PI) Meeting - A project director meeting is usually set up at the beginning of every grant project. The meeting will involve the PI, Office of Research and Sponsored Program (ORSP) and Grant Accountant. The Grant Accountant will give the PI SAP training at this meeting or a separate meeting will be set up for the training. A Project Director packet will be handed out at the PI meeting. This packet will include helpful information including a step-by-step process of how to use SAP for grants.

•  Schedule an Individual Training Session - Grant Accounting offers one-on-one individual training sessions. To schedule a training session, call the grant accountant that handles your grant. The grant accountant will come to your work station and will go over the training information that is contained in the grant training manual. They will also answer any other grant related questions that you may have.

•  Review the Training Manual - You can print a training manual by going to the  Financial Services Forms page and accessing " Project Director's Training Packet for Cost Center Only" and " Project Director's Training Packet for Grants Mgmt (WBS) Only" under  Grant Accounting information. The training manuals are also given out at the initial PI meetings. This packet will include helpful information including a step-by-step process of how to use SAP for grants. There is a separate packet for grants that use a cost center number and for grants that are in the Grants Management (GM) system.

•  Call the Grant Accountant - If you have a question on a grant, you can call the grant accountant and they can assist you over the telephone. This method of training is helpful to answer quick questions, as a refresher course or to solve other issues.

•  Review the Grant Accounting Website - You can use the grant accounting website to learn a great deal about grants. There are several procedures on the grant accounting web page to help you. For example, one procedure could be used if you have a WBS element number but you don't know what your grant number is. You would go to the procedure called "Locate a Grant Number with a WBS Element Number" on the  Grant Accounting webpage. This will give you a step-by-step procedure on how to use the WBS Master Report to find the information you are looking for.

RETURN TO TOP



What are some of the policies and guidelines I should be following?

Regardless of the sponsor or contracting authority, the University's procedure must be followed.

• To help you understand these various procedures, the GAO has developed the following policies and guidelines:

For policies and guidelines (for example, re- budgeting on grants, transfer requirements on grant's matching funds, etc), see the  Grant Accounting Policies webpage.

For internal controls (for example, payments to third parties, journal entries on grants/contracts, etc), see the  Grant Accounting Internal Controls webpage.

When preparing for these guidelines, GAO reviews Circulars issued by the Office of Management and Budget (OMB):

OMB Circular A-21 - for determining costs applicable to grants, contracts, and other agreements with educational institutions

OMB Circular A-110 - for obtaining consistency and uniformity among federal agencies in the administration of grants to and agreements with institutions of higher education, hospitals, and other non-profit organizations.

• For more specific policies and guidelines issued by the federal department and agencies (such as, National Science Foundation, National Endowment for the Humanities, U.S. Department of Commerce, etc) access the following address:  http://www.orsp.cmich.edu/fed.htm

• Additional guidelines (such as contract authority search, independent contractors, gifts versus grants and contracts -CMU policy, etc) can also be viewed or accessed on the Office of Research and Sponsored Program website: http://www.orsp.cmich.edu/Policies.htm

RETURN TO TOP



What is a sponsored project manual?

The sponsored project manual is intended to serve Principal Investigators (PI) as a reference guide for information and assistance with the post-award grant and contract activities. The manual is divided into 5 sections. This manual can also be located on the Grant Accounting main webpage.

•  Overview - provides glossary of terms used.

•  The Grant Accounting Office (GAO) - provides a guide to how the GAO can help you with the post-award administration functions and important contact information.

•  Getting Started - included in this section are the roles and responsibilities of a PI.

•  During the Life of the Project - this section provides useful information on time and effort reporting, indirect costs, cost sharing, re-budgeting of funds, overdrafts, subcontracts, unallowable costs, interim reporting requirements, no cost extensions, etc.

•  Closing Process - policies on final reporting requirements, closing a grant, record retention, audits, etc are provided in this section.

RETURN TO TOP



  If a charge is posted wrong, how do I fix it?

• View the  cost transfer policy for grants and contracts.

• Fill out a  journal entry to move the charge to the correct cost center and submit it to Accounting Services.

•  View an example of a completed journal entry correcting a wrong posting.

• If you still have questions on how to fill out the journal entry, see the question -  Who do I call if I have a question?

RETURN TO TOP 



If I receive a check, what do I do with it?

• If the check is for a grant, it needs to be given to the grant accountant as soon as possible. Note: You may want to make a copy of the check to keep with your records.

• Whenever possible, checks should be hand delivered to Grant Accounting in WA304 or WA307.

• In the future, please request that all checks for grants be sent directly to Grant Accounting. Checks should not be mailed directly to any department except Grant Accounting.

RETURN TO TOP



What do I need to know about Time & Effort (T&E) Reporting requirement and how does that affect me?

•  Is it required? - Per the Office of Management and Budget (OMB) Circular A‑21, Section J.8.a, CMU is required to document effort spent for federal and state sponsored activity.

•  When is it required? - T&E reporting is required when any part of an individual's salary is:

      • Charged to a federal or state program

      • Used as match for a federal or state program

•  Who should complete the effort certification? - Employee and supervisor having first-hand knowledge of work performed are required to sign and date the T&E forms. Should the employee be away from campus, the Chairman or Department Head must sign for the absent employee, notating on the T&E form why the employee is not available for signature.

•  How much should my effort be? - Effort certification must reflect  actualwork performed and cannot be budget driven. A 40 hour/week IS NOT the definition of 100% effort from which percentage of research effort is certified. Under federal regulations on effort reporting, 100% effort is an employee's total hours actually spent on work within the scope of his or her employment regardless of how many or how few hours an employee works and regardless of the percent FTE (Full Time Equivalency) listed on the appointment.

•  What do I need to do? - Every semester, the Grant Accounting Office will send T&E email notification to individuals who need to certify their effort. Along with the blank T&E form, instructions to complete the form will be given. Complete the form according to the instructions and send it to:

Accounting Services/Grant Accounting Office

Warriner Hall 304
Mt. Pleasant, MI 48859

If you do not receive email notification to certify your effort and you think that you should be certifying your effort, please call your Grant Accountant - refer to  Who do I call if I have a question?

•  Where will I find the T&E form and the procedure? - The T&E policy is located on the  Grant Accounting T&E Policy webpage.

•  Help! I still need help! Call your  Grant Accountant!

RETURN TO TOP



What do I need to do when my grant is ending?

• Look at the grant to make sure that it is not in a deficit - if so, transfer funds to cover the deficit or move expenses to another cost center -- See  Cost Transfer Policy.

• Look at the grant to see if there are still funds to spend - at this time you may need to request a no-cost extension to the project if needed

• Change payroll forms to reflect the new cost center for charges after the grant end date. Contact  Faculty Personnel Services for Faculty and Graduate Assistant changes. Contact  Human Resources for all other Staff changes.

• Change the default allocation for the credit card assigned to the grant. This form is located on the  Credit Card Services forms.

• Prepare final narrative and or financial reports as necessary. See the  Grant Reporting Policy.

• Prepare the file for storage - Departments are required to keep their files for three years unless specified differently in the grant.

RETURN TO TOP

CENTRAL MICHIGAN UNIVERSITY

1200 S. Franklin St • Mount Pleasant, Mich. 48859
Phone: 989-774-4000

CMU is an AA/EO institution, providing equal opportunity to all persons, including minorities, females, veterans, and individuals with disabilities. | CentralLink
Copyright Central Michigan University, Mount Pleasant, Mich. 48859 | Phone 989-774-4000 | Privacy Policy | Feedback | Full Site