GSRD negotiates, reviews, and accepts all sponsored agreements on behalf of the University
and the Principal Investigator (PI). Agreements and checks sent directly to a PI from
a sponsor should not be endorsed or deposited. Forward them to GSRD immediately. Before
an account can be established, all applicable IRB, IACUC, and Biosafety protocols
and procedures are verified. Documentation for subawards is reviewed to ensure it
is in compliance with all internal and sposor guidelines. The award is then sent to
the Senior Fiscal Analyst (post-award management) who is located in the Office of
Finance and Business Affairs. The Senior Fiscal Analyst sets up the account; e-mails
the PI her/his grant account, fund code, organization code, and program code numbers;
and manages all awarded grants.
GSRD or the PI is notified of declined applications. The PI should inform GSRD if
s/he is notified directly of a rejection so that we can update our records and offer
suggestions on resubmission.
The Senior Fiscal Analyst assists faculty and staff in managing their grant. She provides
guidance to ensure proper stewardship of funds and that they are spent in accordance
with the terms and conditions of the grant as well as University and State of South
Carolina policies and procedures. The Senior Fiscal Analyst oversees cash management,
budget input and modification in Banner, invoicing, progress reports, financial reporting,
and award closeout.
GSRD will work closely with PIs and other department administrators as needed to prepare,
review, and submit no-cost extensions; re-budgeting requests required by the sponsor;
change of PI requests; and award transfers.
Budget Modifications
The PI or appropriate delegated authority must send the Senior Fiscal Analyst a written
request to modify the budget with sufficient explanation to support the suitability
of the budget revision. The revised budget will be reviewed to ensure it is allowable.
If sponsor approval is not required for the revisions, the Senior Fiscal Analyst will
approve and revise the budget in Banner. Budget requests that are not allowed based
on the terms and conditions of the award must be approved by the sponsor. The PI should
meet with GSRD to submit a formal budget modification request to the sponsor.
Changes Requiring Prior Written Approval on Federal Grants
The Principal Investigator is responsible for all activities on her/his grant and
must follow sponsor, Winthrop University, and State of South Carolina policies. Allowable
costs may vary from one agency to another. Therefore, you must follow the specific
terms and conditions of the award.
All federal awards must follow the Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (i.e., OMB Uniform Guidance).
Allowable, Reasonable, and Allocable Costs
Section 200.403-405 states that except where otherwise authorized by statute, costs must meet the following
general criteria in order to be allowable under federal awards:
Grants are reviewed monthly/quarterly to determine that all expenses posted are allowed
and posted correctly. Charges that are not allowed or posted to an account erroneously
are removed. If you have any questions about items posted to your grant or the allowability
of a cost, please contact the Senior Fiscal Analyst for additional guidance.
Unallowable Costs
University policies and procedures and the terms and conditions of each award specify
what is allowable on awards. Follow the OMB Uniform Guidance 200.420-475 for federal awards. If a non-federal sponsor is silent regarding what is allowed,
it is prudent to follow Uniform Guidance.
Some examples of expenses that are generally not allowed include:
The PI is responsible for all activity on her/his account. S/he should review the
budget compared to expenditures monthly for the entire grant cycle. This will help
eliminate cost overruns. If any budget deficits are discovered during the review,
the Senior Fiscal Analyst will notify the PI to provide a corrective action to adjust
the budget or remove charges.
Be careful of making equipment, large supply, and other large, dubious purchases near
the end of a grant as they raise questions of reasonableness and allocability and
may need to be justified by the sponsor.
Signature Authority on Awards
The PI is ultimately responsible for the management of her/his sponsored award. However,
s/he can give signature authority to other individuals who are able to approve check
requests and purchase requisitions and certify effort. Delegating signature authority
on a sponsored project facilitates the timely ordering, purchasing, and processing
of routine items in the PI's absence. Individuals given signature authority for grant
expenditures are responsible for communicating with the PI to ensure that purchases
are in compliance with the terms and conditions of the award, federal guidelines,
University policies and procedures, and State of South Carolina regulations.
Budget-to-Actual Reports
GSRD will send PIs grant budget-to-actual reports for their review on a quarterly
basis. The PI is able to generate activity reports from her/his Banner Self-Service
account if they require activity reports more frequently. See How to Run Budget-to-Actual Grant Reports in Wingspan (PDF - 730 KB).
Please use the Cost Sharing Documentation form to record the balance of University resources used to satisfy your grant's matching requirements. Submit completed form to the Senior Fiscal Analyst who will include them in your grant file.
Employees who receive salary support from sponsored awards are required to certify their effort monthly. Effort reporting provides assurances to sponsors that amounts charged to awards are reasonable relative to the work performed and that employees budgeted on the grant have met their commitments. Effort Reports are generated quarterly by GSRD and should be certified by the employee by the last day of the certification month. GSRD will send an e-mail to all employees and those with designated authority to inform them when effort reports are ready to be certified. PIs and individuals with designated authority can certify all employees' effort on a grant. See How to Certify Effort in Banner 9 (PDF - 351 KB).
Grants should be fully expended within all guidelines by the end date. Closing out a grant requires these steps:
