After your grant has been awarded, management of your grant funds moves to the Award Management Specialist. The Award Management Specialist sets up the grant, provides management training for the PI, reviews all grant-funded expenditures to ensure they are allocable, reasonable and allowable, and closes out the grant upon completion.

  • Setup
  • Management
  • Close-Out
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  • Setup
  • Management
    • Facilities and Administration Distribution Policy

      UWG POLICY NAME:  UWG’s Facilities & Administration (F&A) Distribution Policy


      In order to enhance research and sponsored project productivity, the Office of Research & Sponsored Projects/Vice President of Academic Affairs has approved the following distribution of recovered F&A costs. This distribution has been in effect since July 1, 2013.


      This policy applies to:

      • All University of West Georgia Sponsored Grants, Projects, and Fixed Cost Contracts that are reimbursed for the F&A costs incurred by the University.

      The Associate Vice President of Academic Affairs is authorized to implement Procedures for compliance with this Policy. Changes to the F&A distribution must be approved in writing by the entity surrendering any potion of their allotted distribution.

      Administration & Additional Resources

      Short Title:  “F&A Distribution Policy”

      Previous Versions: None

      Oversight:  Associate Vice President of Academic Affairs

      Additional Resources
      1. F&A Costs - Facilities and Administrative Costs (F&A), frequently referred to as “Indirect Costs”, are general operating costs incurred by the University in support of sponsored research. F&A costs are actual costs incurred by the University that cannot be readily identified or associated with a single sponsored project or
      1. Federally Negotiated Rate – UWG’s current F&A agreement was negotiated and approved in 2011 by the University’s federal cognizant agency. The rate was renewed in UWG’s F&A rate is 37.5% of modified total direct costs (MTDC).
      2. Modified Total Direct Cost (MTDC) - This rate includes all direct costs in the proposal budget EXCEPT the following:
        1. Capital expenditures
        2. That portion of each sub-award in excess of $25,000;
        3. Rental/maintenance of off-site activities;
        4. Student tuition remission;
        5. Student support costs (e.g., student aid, stipends, dependency allowances, scholarships, and fellowships)
      3. Cognizant Agency – the federal agency, which reviews and approves the grantees’ indirect cost rates. UWG’s cognizant agency is the Department of Health & Human Services. Approved rates must be accepted by other agencies, unless specific program regulations restrict the recovery of indirect
      4. Cost Reimbursable – UWG is reimbursed only for the actual project costs incurred up to the total amount of the sponsored grant
      B. Procedures
      1. The reimbursed F&A costs are recorded into their respective accounts on a quarterly basis. Account balance notifications are sent to each College, Department and PI in November and April.
      1. F&A costs are reimbursed to the University when the appropriate direct costs have been
      1. Recovered F&A costs are distributed to the appropriate entities in November and April once the funds have been received from the
      1. Of the total F&A funds recovered from an individual project,
      • 10% is reallocated to the PI who generated the successful proposal;
      • 5% is reallocated to the PI’s home department;
      • 5% is reallocated to the PI’s home college;
      • 50% is reallocated to the ORSP; and
      • 30% is reallocated to the Vice President of PI’s
      1. The funds returned to each entity should be used to enhance further research and sponsored
    • Unallowable Direct and Indirect Costs Authority

      UWG PROCEDURE NUMBER: 4.2.3a - Unallowable Direct and Indirect Costs Authority

      UWG POLICY 4.2 (Research Grants, and Sponsored Projects)

      The consistent treatment of unallowable direct costs and indirect costs on a sponsored project directly affects the indirect cost rate proposal calculation prepared for or by the University. Documented guidance is essential for the accounting treatment of project-related costs. In order to ensure consistent treatment of direct and indirect costs incurred by sponsored projects, each sponsored project administered by the Office of Research and Sponsored Projects (ORSP) shall adhere to these procedures.

      This procedure applies to all individuals submitting a University of West Georgia sponsored grant or project.

      The Associate Vice President of Academic Affairs, pursuant to the authority of UWG Policy 4.2, establishes the following procedures for compliance with UWG Policy 4.2 on Research, Grants, and Sponsored Projects:

      A.     Definitions
      1. Principal Investigator (PI) – In the context of sponsored projects, the principal investigator is the person who takes responsibility for completion of a funded project. Some agencies use the term Project Director (PD), which has the same definition as described
      2. Budget Contact – Typically, the administrative assistant within the PI’s department responsible for preparing financial documents requested by the PI for submission and approval by the
      3. Post Award Specialist – Grants accountant or financial point of contact within the
      4. Direct Costs – Expenses that are a direct result of a research project and can be allocated without doubt to that
      5. Indirect Costs – Costs to the University that cannot be readily identified or associated with a single sponsored project or activity.
      B.      Accounting Procedures
      1. Expenditure Request. Expenditure requests are entered into the PeopleSoft system by the Budget PeopleSoft will not accept expenditures in excess of the sponsor approved budget.
      1. Verification by Post Award Specialist. Once a requisition is entered into the system, it is electronically routed to the Post Award Specialist for review of availability of funds. During this review the Post Award Specialist is also verifying that the requisition is allowable by the sponsor. If the expenditure in whole or in part is unallowable, the requisition will be denied. An alternate funding source for the unallowable expenditure must then be entered into the PeopleSoft system by the Budget Contact before the transaction will be processed. Frequently, this alternate funding source is a state funded departmental account.
      1. Approval by VPAA. Upon approval of the allowable expense by the Post Award Specialist requisitions are routed to the Vice President for Academic Affairs for
      1. Requisition Routed to Controller. The project PI must submit the final requisition approval prior to the document being processed by the Office of the
      1. Alternate Funding. If an unallowable direct cost is identified by the PI or Post Award Specialist during the quarterly review and account reconciliation, an Expenditure Transfer Form/General Ledger Entry is prepared by the Budget Contact or the Post Award Specialist on behalf of the PI. This General Ledger entry moves the unallowable expense out of the grant account and into an alternate funding
      1. Guidelines for Expenditure Transfer
        1. Documentation – sufficient to prove the transaction was
        2. Errors must be corrected promptly upon
        3. Personnel expense errors should be corrected immediately
    • No Cost Extensions

      No-Cost Extensions

      Sponsors expect PI’s to complete projects by the project period end date. However, this is not always possible. A no-cost extension gives the PI extra time to complete the scope and objectives of the project without additional funds being provided by the sponsor. Although requests may not be made for the sole purpose of spending remaining funds you may expend remaining funds during the no-cost extension period.

      When should I request a no-cost extension?

      Individual sponsor requirements vary. First-time requests are generally due to the sponsor thirty (30) days prior to the current project period end date.

      How long of an extension may I request?

      You should only request the actual amount of time needed to complete the project. Requests range from one to twelve months.

      A written justification for the extension request and a revised budget for the remaining funds must be submitted to the ORSP Post Award Office for review and approval prior to a request being submitted to the sponsor.

  • Close-Out
    • ORSP Residual Balance Policy/Procedure


      Grant Closeout Procedure Authority:  UWG POLICY 4.2 (Research Grants, and Sponsored Projects)

      Grant Closeout Procedures - University closeout procedures were developed to ensure that all sponsor requirements are met in accordance with Federal Uniform Guidance standards.

      This establishes the procedure for closing out externally funded sponsored agreements.

      This procedure applies to all individuals submitting a University of West Georgia sponsored grant or project.

      The Associate Vice President of Academic Affairs, pursuant to the authority of UWG Policy 4.2, establishes the following procedures for compliance with UWG Policy 4.2 on Research, Grants, and Sponsored Projects:


      The Office of Research & Sponsored Projects (ORSP) and the Principal Investigator (PI) must work together to coordinate the award closeout process. A well-defined process is necessary to ensure that sponsoring agencies receive the required final progress/program and financial reports within the parameters established in the terms and conditions of the awards. PIs are held responsible and accountable for preparing and submitting all technical, narrative, invention, equipment, and patent reports, as applicable.

      Grants are considered closed when all the work has been performed to the granting agency’s satisfaction or upon the termination date specified in the award. Closeout is an Award Management activity that officially ends the award relationship.


      The following provides a brief overview of the responsibilities of the PI and the ORSP closing out a grant/project.

      Principal Investigator Responsibility
      1. Confirm that the project end date indicated in the initial closeout memo from the ORSP matches the project period end date in their
      2. Check the award notice to verify due dates and requirements for final
      3. Determine whether the scope of work will be completed by the project period end date or if a no-cost extension will be necessary. If an extension is necessary, the PI will contact the ORSP Post Award Office for further
      4. Identify any budget redistributions needed in order to ensure the expenditure of funds in accordance with the sponsor award terms and conditions. For some redistributions written permission from the sponsor is
      5. Verify that all intended purchases and salaries have been expensed to the
      6. Verify that all deliverables have been met and, in the event of a Fee for Service Contract, a confirmation of completion has been received from the sponsor and forwarded to the
      7. Verify that all applicable reports have been submitted to the sponsor and copies submitted to the
      8. Maintain research records as noted in the USG Records Retention

      Tel 678-839-4760 — Fax 678-839-5276

      The University System of Georgia Affirmative Action/Equal Opportunity Institution

      ORSP Responsibilities
      1. The ORSP sends an email notifying the PI of the upcoming award closeout at 90, 60, and 30 days prior to the project period end date. These emails list the project period end date, the current available balance in the award, a Closeout Check List for the PI, and a current account reconciliation including a detailed list of all expenditures to
      2. If the PI has determined that a no-cost extension is necessary, the ORSP will work with the PI and the sponsor to request a no-cost extension for the project. Although requests may not be made for the sole purpose of spending remaining funds, the PI may expend remaining funds during the no-cost extension
      3. The ORSP will prepare all final financial reports, submit them to the sponsor, and provide a copy to the
      4. The ORSP will prepare the necessary documents to closeout the grant/project with Business & Finance and the PeopleSoft financial
      5. Upon closure of the award, the ORSP will send the PI and the Budget Contact a Notice of Closed Grant/Project

      containing information on the final state of the grant at the end of the project.

    • Closeout Checklist for PI's

      Closeout Checklist for PI's – A tool to assist PIs as they address each area of responsibility that must be completed in order to close a project. 

    • ORSP Residual Balance Policy/Procedure

      ORSP Residual Balance Policy/Procedure


      A fixed price agreement, usually in the form of a legal contract executed by both parties, is an agreement to deliver a specific product or service at an exact cost during an agreed upon time frame. The price is determined prior to the award acceptance by estimating what is perceived to be the actual cost of producing the product or providing the service. Once the university enters a fixed price agreement it must produce the deliverables within the required time frame regardless of the actual cost of doing so.

      Even though there are no detailed government regulations that specifically address the treatment of residual balances, best practices indicate that actual costs within + 10% of the agreed upon price are acceptable. An occasional residual in excess of 10% is usually not a cause for concern. However, repeated instances of excessive residuals by a particular Project Investigator (PI) or Department are problematic. These patterns of excess residuals are an indication that either some project costs are not being appropriately charged to the project accounts, which usually means the university is unintentionally subsidizing the work, or projected costs are not being estimated correctly. Inflated prices can lead to charges of violation of cost and pricing regulations, especially if federal funds are involved. In addition, excessive residuals have the potential to threaten the non-profit status of the institution and/or subject the institution to unrelated business income  tax liability (UBIT).

      Principal Investigators, with the oversight and assistance of the Office of Research and Sponsored Projects (ORSP), are expected to estimate costs for fixed price agreements as accurately as possible and to charge all applicable project costs to the project account during the term of the agreement. However, even when projects are appropriately budgeted and managed, residual funds can sometimes remain after all deliverable have been met and all work has been completed.  When such residuals do remain, the institution must determine who will receive those funds and how they will be used.

      Distribution of Residual Balances 
      1. Confirmation of eligibility to Closeout
      • All deliverables have been met
      • All sponsor required activities have been completed
      • All program reports have been submitted to the funding agency
      • All project related expenses have been posted to the account

      Telelphone: (678) 839-4760 —
      Fax: (678) 839-5276

      The University System of Georgia Affirmative Action/Equal Opportunity Institution

      1. PI has 6 months from the project end date to spend the residual balance for a purpose that is related to the project, to enhance programs to which the project is tied, or to support the PI’s professional development
      1. After 6 months, balances less than $500 will be transferred to the ORSP F&A account to further the University’s research
      1. Balances greater than $500 will be transferred to the appropriate F&A accounts using UWG’s approved F&A distribution

      30% Provost/Divisional VP

      50% ORSP

      5% Dean

      5% Department

      10% PI

      May 2015 (v. 1)

    • USG Records Retention Schedules

      USG Records Retention Schedules (as of 04/09/2016)

      Grant Records (Non-Research)

      Number: 0472-03-015

      Description: This series documents non-research grants.

      Retention: Final narrative reports: PERMANENT; All other records: 5 years after submission of final report or denial of application.

      Research Grant Records

      Number: 0472-09-006

      Description: These records relate to funded research grant proposals and research activity associated with grant-funded projects. Examples of records include: supporting statistics, demographic data, draft proposals, suggested revisions, final proposals, forms, protocols, applications, research/activity reports, progress reports, and summary reports.

      Retention: Final research report: PERMANENT; All other records: 7 years after the end of the grant period.

      Category: Research

      Research Data (Human or Animal Subjects or Agriculture)

      Number: 0472-09-004

      Description: This series documents the results of laboratory testing performed on humans, animals, or agricultural products. The reports may include but are not limited to: case numbers; details of tests, genetic trials, disease and pest management testing; test results; evaluations; and related data.

      Retention: Projects of major national or international significance, interest, or controversy, or where the principal investigator has a widely acknowledged influence on the area of scholarship: PERMANENT; Projects that are not of major significance but there are potential long-term affects: Retain 70 years after completion of project; Projects that are not of major significance and where the research does not have potential long term affects: 3 years after completion of research project. {or as specified in IRB application}

    • Notice of Closed Grant/Project

      Notice of Closed Grant/Project – This document serves as a notification to the PI that the grant/project is officially closed. 

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