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 § 200.331), 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 – 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 Defined
Some research projects include the design, development, and building of equipment that is not commercially available. Equipment that cannot be purchased “off the shelf,” and is built by the research team, is called “fabricated equipment.” Fabricated equipment is a new piece of equipment or model* constructed for use in the performance of a scope of work […]
Software Expenses on Sponsored Awards
Commercial software is usually considered general purpose and therefore not allowable as a direct cost on a sponsored project. However, there are times when the purchase of specialized software may be made as a direct charge given adequate justification based on project needs and given sponsor approval. When these conditions are met, software expenses may […]