Account Setup & Award Administration

Account Setup & Award Administration

After OSP pre-award reviews, negotiates, and executes an award/agreement, award information is sent to OSP post-award for account creation. A copy of the fully executed award/agreement is emailed to the Principal Investigator (PI) and Fiscal Officer (FO).

Award information is entered into the Kuali Award (KR) system and an KFS account is created. PIs and unit administrators should review the system information in RPS and should become familiar with award terms and conditions.

Look to the Award Receipt & Negotiation Responsibility Matrix for a breakdown of different roles.

CSU has two systems that work together to capture award information and expenditures of sponsor funds: KR Award and KFS. OSP post-award reviews award information received by OSP pre-award and enters award/agreement information into the KR Award module. A nightly process feeds the information into KFS to create or update the ‘53’ account.

PIs and associated administrators are notified when an account has been created. Project expenditures should not be made until a 53 account has been set up and the PI has reviewed the award terms and conditions.

For awards that allow pre-award spending, but are not yet received by CSU, an “At-Risk” Advanced Spending Request should be submitted to the OSP.

For awards with cost sharing, equipment fabrication, or program income, appropriate forms must be completed and sent to OSP before the associated accounts can be created.

For awards with outgoing subrecipients, a ‘PI Request to Initiate Subaward’ must be completed and sent to OSP. Consult OSP’s ‘Outgoing Subawards’ page for subaward setup and administration.

Sponsored award administration is a shared responsibility between the PI, department, college, and OSP. Successful management ensures compliance with award terms and conditions, sponsor specific regulations, and CSU policies and procedures.

Unit FOs, in consultation with PIs, should periodically review and reconcile expenditures posted against their sponsored (‘53’) accounts in KFS to ensure all project expenses are appropriately charged and are allowable, allocable, and directly benefit the project. If a project includes cost sharing or other associated accounts, these expenditures should also be tracked on a routine basis.

If an error is discovered, such as an incorrect amount or unallowable expense charged to a 53 account, follow the guidance for initiating a cost-transfer. Cost transfers involving non-salary adjustments are done through a General Error Correction (GEC), while cost transfers involving salary are done through a Past Period Distribution Adjustment (PPDA). If a PPDA impacts previously certified effort, a project effort statement will need to be re-certified (see ‘Effort Reporting’).

Changes in Project Personnel or Effort of Current Personnel 

Changes in CSU senior/key personnel and key personnel changes for subawards almost always require sponsor approval. Reductions in effort may require sponsor approval depending on the percentage of reduction. Contact the relevant OSP pre-award team as soon as the need for a change in project personnel or effort arises.

Changes in Scope of Work/Deliverables 

Changes in the scope of work or of project deliverables almost always require sponsor approval. If an investigator (CSU or subrecipient) is proposing a change to an approved scope of work or deliverables, contact the relevant OSP pre-award team to initiate sponsor approval.

Budget Modifications 

Modifications to the award budget may require sponsor approval, especially when a change in budget indicates a change in the scope of work. Contact the relevant OSP pre-award team to determine if sponsor-approval is required

No-Cost Extensions 

Most sponsors require advance notice when a sponsored project cannot be completed in the timeframe originally specified in the award document. Use the No Cost Extension Request form as soon as the need for additional time has been identified and well before the project end date to avoid losing all or part of the project funding.

Financial Reporting 

OSP is responsible for financial reporting for ‘53’ accounts. If financial information is required for a technical report, financial report, or other sponsor request, contact OSP.

Progress/Technical Reporting 

The PI is responsible for timely submission of progress and/or other technical reports required by the sponsor and should copy OSP on the submission of a final report or deliverable. The PI is also responsible for any required invention statements, property reports or patent reports, which includes information from subrecipients.

Effort Reporting

Federal guidance requires confirmation and certification of effort associated with federal awards, which includes effort charged directly to sponsored projects and mandatory cost shared effort.

ECC/ecrt is the after-the-fact reporting system used by CSU for certifying that salaries charged or contributed to a sponsored project are reasonable and consistent with the portion of professional activity committed to the project.

Effort certification at CSU is done at the project level and is required quarterly. The PI for a project certifies effort for all employees paid on or contributing effort to a sponsored program. For more on CSU’s effort reporting policies and requirements, visit ‘Effort Reporting‘.