资助及合约

When administering 资助及合约, 总会计 works closely with the Office of 研究 and Sponsored Programs (ORSP), in addition to the faculty and staff who direct and manage UNC's research projects and other sponsored programs. 总会计 is responsible for:

• Setting up awards in the Banner system
• 分配基金编号
• Reviewing expenditures and monitoring compliance
• Preparing financial report and invoices
• Coordinating audit reviews and closing out funds
• Preparation of the Facilities and Administrative proposal and negotiation
• Preparation of the Fringe Benefit proposal and negotiation

Sponsored Programs (Grant) Accounting Guidelines and 程序

• Fiscal Responsibility and Approval Queues
• 成本转移
• 配对基金(费用分摊)

• 会计做什么
  • 一开始
    • Provide fund and grant number to ORSP
    • Upon receiving fund application form (FAF) and documentation from ORSP
      • 在Banner设置新的补助金奖励
      • 设置间接成本
      • 在Banner中输入预算
  • 在你的演出期间
    • Process journal entries to adjust expense, as allowable
    • Review and approve all PCard transactions on your grants
    • Review and approve all invoices paid on your grant
    • Monitor and request 现金 from your federal sponsor
    • 发票非联邦赞助商
    • Monitor your Indirect Cost (IDC) charges, will adjust via journal entry as allowable
    • Prepare and file all financial reports related to your grant, this will be a  collaboration 与ORSP和PI，如适用
    • 回答所有财务问题
  • 接近尾声
    • The PI and Accounting Specialist will analyze budgets and submit final expenses
    • Upon request, 总会计 moves expenses in or out of grant, based on allowability
    • 最终IDC检查
    • 提取联邦奖励的最终现金
    • Send out final invoices on non-federal awards
    • Close out fund, on request by ORSP
• 文档流

  What should be sent to Grant Fund Accountant:

  • 日记帐分录
  • PCard对账单(通过采购)
  • ACH/Check requests (via 应付账款)
  • 所有存款到限制基金
    • 36 .联邦拨款
    • 35个联邦拨款基金
    • 32个非联邦拨款基金
    • 32和33基金会基金
    • Any questions about invoices, charges or financial information

  应送交ORSP的资料:

  • 所有预算变更请求
  • 所有实物文件
  • 所有的劳动力再分配
  • Requests for no cost extensions (NCEs)
• 预算监督

  洞察报告- GRT002

  • This report can provide summary or detail level data.
  • 看看格兰特的生活
  • Rolls expenses into budget categories
  • 间接成本 (IDCs) will affect your available budget, these are calculated monthly.
  • Payroll is encumbered for the calendar year, even if your grant ends before December 31st.
  • Although there can be some flexibility between categories, the total amount to spend 不灵活.
  • Will include expenses with incorrect ORGs
  • Has the ability to pull all funds ties to a Grant number (multiple funds, match funds, 等.)
  • 如有疑问，请询问. 我们是来帮忙的.

  横幅FGIBDST

  • 实时信息
  • 只看一个财政年度
  • 预算 does not line up with expense
  • 收入是 不 现金
  • Payroll encumbered for entire calendar year
  • Expenses with wrong Org will not show in Banner

  横幅FRIGITD

  • 实时信息
  • 看看格兰特的生活
  • Can pull all funds tied to Grant number (multiple funds, match funds, 等.)
  • Expenses with wrong Org will not show in Banner
• 间接成本

  Indirect costs represent the expenses of doing business that are not readily identified with a particular activity, but are necessary for general operation of the organization.

  Indirect costs are those costs that are not classified as direct. 一般的直接成本 包括:

  • 薪金及工资
  • 附加福利
  • 顾问服务
  • 旅行
  • 材料、用品和设备

  间接成本费率:

  • Is a Federally negotiated rate - 38% for FY23
  • Varies by grant (often less than our negotiated rate)
  • IDC expense is calculated by Banner and posted to grant fund monthly, as a percentage of direct costs, IDC expenses post to account code 74004
  • 30% of IDC revenue distributed to college as "研究 Incentive"
• 进度及财务报告

  进度报告:

  • PI will work with ORSP on the budget narrative and schedules
  • Financial (expense) data can only be provided by Grant Accounting
  • PI writes narrative for work completed
  • PI or ORSP submits, depending on your award
  • Can be certified by the PI and/or ORSP

  财务报告:

  • 总会计 will file invoices, Federal 财务报告 (FFR's), all other financial reports including quarterly, semi-annually, annually and final
    • Can be collaborative process with PI and ORSP
    • Normally submitted by 总会计
  • In some specialty cases, we will ask the PI to review the transactions and category 发送报告前的总数
  • During the reporting process, we reconcile 现金, expense, match and in-kind to budget
  • Financial reports will always be certified by 总会计, typically by the University Controller or the Senior Accountant
• 基础会计

  基金会资助:

  • Foundation funds are numbered 328xx - 329xx
  • These funds do not run off of budget in Banner but are on a reimbursement basis with 该基金会
  • Expenditures are pulled by 总会计 on a monthly basis
    • Example: In November, October expenditures are pulled and invoiced to 该基金会 报销

  需要记住的事情:

  • The proper Fund, Org, Account, and Program numbers are necessary for expenses to be 加工过的
  • Expenses posted to Foundation funds require an Activity Code (X1234). 没有 Activity Code, 该基金会 will not know where to post the expense
  • The person(s) with signature authority over the Fund/Org combination at the University needs to be aware of the donor intent for this restricted money and how it can be 使用