Overview of Grant Accounting
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Overview of Grant Accounting

• Ensure compliance with applicable regulations.

Federal guidelines contained in OMB circulars A-21 and A-110 are guidelines applied to UHD sponsored projects.  OMB A-21 states that allowable costs must be given consistent treatment through applications of generally accepted accounting principles appropriate to the circumstances.  In addition, State of Texas regulations, such as those for procurement and travel, must also be applied to federal program expenditures.

• Financial monitoring and reporting

Once an award is accepted by UHD, Grant Accounting sets up a PeopleSoft (PS) Cost Center and the IDC rate awarded is input into PS for monthly calculation and allocation.  All projects are set up according to a sponsor approved budget.  The degree of deviation allowed by the sponsor varies widely from complete discretion by the PI to requiring sponsor approval for all changes.  The reporting of expenditures also varies in the amount of detail required and the frequency of the reports.  OMB Circular A-110 requires all federal granting agencies to use on standard set of reports.  However, non-federal projects are not bound by that restriction.

• Assistance to Principal Investigators (PI's).

Each sponsor's regulations are varied and complex.  To allow for informal decisions concerning expenditures, it is essential that project PI's be provided with as much information as possible.  Sponsors expect guidelines to be followed closely, project PI's expect freedom to spend as they see fit, the University officials expect no mistakes on either side.  Grant Accounting will advise the PI on appropriate actions to take regarding budgeting and expenditures.

• Federal Rules and Regulations

Visit http://www.uhd.edu/research/osp/proposal_submission.html for information on circulars and other regulations.

Sponsored projects are administered in the Grant Accounting section of the Business Affairs office.  The Grant Accounting office is located in 970-S.  Cindy Liu, as the Grant Coordinator (713)221-8018, LiuC@uhd.edu, is the initial point of contact after a grant is awarded.  This office is under the direction of George W. Anderson, Assistant Vice President for Business Affairs, 713-221-8449. 

Questions about existing projects, allowability of costs, financial reporting requirements, rebudgeting, and indirect costs should be directed to the Grant Accounting office.  Any administrative non-financial questions about sponsored projects should be directed to the Office of Sponsored Programs, Anne Sherman, Director.  www.uhd.edu/research/osp/.

Up to Grant Accounting

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