Auxiliary Funds and Sponsored Programs –General Operations

General Operations accounts (GENOP – 22) are used to collect revenue when public services are provided to students, faculty, staff, and to the external community using the expertise of CSU faculty/staff. While there may be sales to University departments, sales should never be to CSU sponsored accounts, nor should there be any Federal sponsored activity […]

Auxiliary Funds and Sponsored Programs – Recharge Centers

Recharge Center accounts (RECHAR – 21) are for the purpose of accumulating and billing costs internally. The account records the supplying of goods and services at cost by one University department or unit and billed to other University departments, projects, or units after services are complete. Established 21 accounts will have an approved business plan and […]

Subaward Administration at CSU – Subaward Closeout

Subaward closeout is an important part of the overall closeout of a sponsored award, and the receipt and approval of the final subrecipient invoice is crucial for closing out the sub/award. All final invoices should be marked as ‘Final,’ and the billing period end date on the final invoice should cover the life of the […]

Subaward Administration at CSU – Subaward Monitoring & Invoicing

Subaward administration is a shared responsibility at CSU, and Principal Investigators (PIs) are responsible for monitoring subrecipient activities and expenditures. Prior to approving a subrecipient invoice, the PI should ensure that the subrecipient is meeting the award performance expectations, terms, and conditions as well as ensuring expenditures are reasonable for the work performed.   If […]

Subaward Administration at CSU – Subaward Initiation & Oversight

Subaward administration is a shared responsibility at CSU. When an award containing a subrecipient is fully executed, the Principal Investigator (PI) is responsible for submitting a ‘PI Request to Initiate Subaward’ to the appropriate OSP senior/research administrator (S/RA). After reviewing the request, the OSP S/RA submits all required subaward documents to the OSP Subaward Team. […]

Subaward Administration at CSU –Subrecipient Risk Assessment

Per federal guidance (2 CFR § 200.331b), OSP evaluates each subrecipient’s risk of non-compliance with federal regulations and subaward terms and conditions. Factors may include: the subrecipient’s prior experience with the same or similar subawards; the results of previous audits or if not subject to annual audit, a review of their annual financial statements; whether […]

Subaward Administration at CSU – Subaward Commitment

As part of CSU’s proposal process, a subrecipient should provide a clearly defined scope of work for its portion of the project, a detailed budget, and a budget justification. Also, the subrecipient needs to provide a complete subrecipient commitment form or letter at the proposal stage. This documentation is used by the OSP Subaward Team to […]

Subaward Administration at CSU – Making a Determination

When developing a proposal with institutions and organizations outside of the University, CSU has an obligation to make a case-by-base determination if the outside entity is functioning as a subrecipient (awardee) or a vendor/contractor (procurement) (2 CFR § 200.330). According to Uniform Guidance, an organization is considered a subrecipient of a federal award when it: […]

Equipment Fabrication Post-award Considerations

Equipment fabrication costs on sponsored projects are accumulated to a Work-in-Progress (8-8) account. To establish a WIP account, a completed Work-in-Progress (WIP) Account Request form should be submitted to the Office of Sponsored Programs (OSP). When a WIP Account Request is received, OSP adds budget to the account and ensures that costs accumulated in the […]

Equipment Fabrication Budget Considerations

All equipment, including fabricated equipment, must be necessary for the performance of the project, must be an allowable expense, must be allocable to the project, and the timing of purchase/fabrication must be consistent with the project’s period of performance. If equipment fabrication at CSU is anticipated, a cost estimate of the completed equipment should be […]