CGA Responsibilities

As an introduction, Contract and Grant Accounting (CGA) is considered the Post-Award Office.  The Office for Sponsored Programs (OSP) is considered the Pre-Award Office.  It is the responsibility of OSP to gather all the pertinent information for CGA before an award or contract is sent to our office.  That means that OSP should send the following information to CGA in order to facilitiate creating a fund:

  • Award
  • Proposal (Including Internal coordination sheet and FTE calculation)
  • Budget
  • Cost Share information including funding sources
  • Direct Change Justification (DCJ) Form if Federally funded and normally indirect items are being charged to the grant directly.  (ex.  Office supplies such as pens, pencils, etc. and secretary)

CGA is responsible for:

  • Assigning and establishing the University Fund number
  • Establishing the approved original budget
  • Distribute new award information
  • Monitor expenditures (this means the majority of all expenditures are signed off by the Accountant)
  • Review indirect costs
  • Deposit checks and/or record wires
  • Review and maintain cost share if applicable
  • Review cost transfers
  • Prepare required financial invoices and reports
  • Balance LOCs
  • Assist agencies with requests for additional information
  • Prepare subcontract payments
  • Extensions and Amendments
  • Compliance by following pertinent Federal, State, and Local guidelines that apply to the award or contract in question
  • Send end date notifications – process being considered within Banner for handling extensions and new year funding requests in a timely manner
  • Send Close-Out notifications after award termination - process being considered within Banner for handling extensions and new year funding requests in a timely manner
  • Assist auditors
  • Banner and ePrint Training (OSP Banner Training, Banner Hot Tips, and ePrint)
  • Meetings with internal and external customers regarding grant and contract status and/or issues

Types of Funding:

  • Contract – This is a legally binding agreement between one or more sponsors and the University.  The type award is for the direct benefit of the sponsor that is making the agreement.  These agreements are not considered for public use.  (ex.  ALDOT, ADPH)
  • Grant – This is a legal instrument used when the purpose is to transfer money, services and/or property to UA to accomplish the set out goal.  These are to accomplish a public purpose of support.  (ex.  DHHS, NSF)
  • Subcontract – This is a contract that assigns some of the obligations of a contract to another party.  These are normally in the form of a contract.  (ex.  UAB, UAH)
  • Cooperative Agreement – A cooperative agreement is used when there is substantial sponsor involvement in the management or performance of the activity.  This is normally like a grant. (ex. DOE)

Sources of Funding:

  • Federal – Agreements that are directly from the US Government
  • Federal Pass-Through – Agreements where UA is not the prime award recipient but is acting in the same capacity through a subcontractor.  (ex.  UAB, UAH, ALDOT)
  • Private – Agreements that are funded by private corporations or foundations. (ex. RWJ)
  • State – Agreement funded directly from the state. (ex. ASDE, ALDOT)