Research Accounting - Frequently Asked Questions

The Research Accounting Office establishes a spending account and budget within the university鈥檚 financial system (Workday) for all sponsored research projects.

Upon receiving a Post Award Worksheet from the Office of Sponsored Programs, the Research Accounting Office will review and setup within 2 business days. It may take additional time if financial reporting information needs to be further verified.

Upon receiving post award worksheet information of an amendments or no cost extension from the Office of Sponsored Programs, the Research Accounting Office will review and setup within 2 business days from receiving. It may take additional time if financial reporting information needs to be further verified.

(1) IRB approval letter or email approval from Research Integrity along with (2) an approved participant consent form must be provided for all gift card purchase requests.

The National Institutes of Health (NIH) does not allow transfers beyond 90 days.

Principal Investigators and their designees (Grant Managers) are responsible for reviewing and approving expenditures to ensure the expense is included in the approved budget or in an approved re-budget request, the funds are available, the transaction is allowable, allocable and reasonable for the project and is properly documented. The Research Accounting Office is also responsible for reviewing and approving expenditure request as additional oversight to ensure financial compliance.

Expenditures submitted within the last 30 days of the project period may be considered arbitrary and not allowable if they are: (1) not necessary for the completion of the project, (2) used to expend the remaining balance of the project funds or (3) used to cover costs from another project.

10. Expenditures charged to a sponsored research project must meet the allowability, allocability and reasonableness guidelines and treated consistently as described in Uniform Guidance along with any sponsored agreement specific requirements.

Expenditures typically not allowable include:
鈥� Not necessary for the performance of the project
鈥� Does not benefit the project
鈥� Advances or prepayments (i.e. no travel advances) on federal and federal-flow projects
鈥� Charged based upon a budgeted amount; the amount must be based upon actual usage
鈥� Disguised as an allowable cost that is unallowable (i.e., misclassify a cost as something that it isn鈥檛)
鈥� Rotated costs among projects
鈥� Overspent costs from other projects to 鈥渦se up the funds鈥�
鈥� Charged arbitrarily to a project with the largest remaining balance or to a project with the earliest expiration date.
鈥� Intended to use up unobligated balances

It is not allowable to charge travel for a student on a grant whom is not being paid from the grant, receiving a stipend or tuition waiver or is cost shared for their effort.

The university鈥檚 capitalization threshold is $5,000.00 and the additional worktag 鈥淓xpense Treatment: Equipment鈥� is required along with the smarttag.

Purchases of equipment are allowable in accordance with the terms and conditions of the award. However, purchases of equipment requested within 90 days of the end of a sponsored research project require a written justification from the Principal Investigator and prior approval from the sponsor.

Lead Principal Investigators are responsible for the review and approval of sub-award invoices in order to ensure that expenses are submitted in a timely manner, allocable and reasonable, incurred within the period of performance and aligned with technical progress. The Lead PI is deemed the sole expert in this determination; therefore, alternate approval or approving by a delegate is not allowable.

Institutional Base Salary (IBS) is defined as the annual compensation paid by 糖心Vlog for an employee鈥檚 appointment, whether that individual鈥檚 time is spent on instruction, research, patient care, or other institutional activities. IBS includes regular salary, compensation for instruction, research, patient care or other institutional activities. IBS does not include fringe benefit payments, reimbursed expenses, bonuses, supplemental compensation, one-time payments, incentive payments, salary paid directly by another organization and income that an individual is permitted to earn outside of their University responsibilities (i.e. consulting).

Yes, students are required to have RCR/CITI Training certification in order to work on federal and federal flow-thru awards/grants.

Effort Certifications are reported on a quarterly basis:
鈥� Quarter 1 鈥� July to September
鈥� Quarter 2 鈥� October to December
鈥� Quarter 3 鈥� January to March
鈥� Quarter 4 鈥� April to June

An alternate certifier can be assigned to certify on behalf of a terminated employee or an employee unable to certify due to extraordinary circumstances, but the person must have suitable means of verification. The alternative certifier could be the PI for the project or the PI鈥檚 Departmental Chair or Dean.

Cost Sharing or matching is the portion of the total sponsored research project costs that is not reimbursed by the sponsor. Cost sharing represents a commitment by the University or Third Party (non-federal source) to a sponsored project as per below:
1. Direct Costs
2. Effort Percentage
3. In-kind contributions (donated property, donated supplies, tuition waivers, unrecovered F&A/indirect costs or volunteer services). 糖心Vlog cannot provide in-kind contributions or services as cost share.

Program income is incidental income generated as a result of a sponsored program or project. For example, if a sponsor issues an award to host a conference that attendees must remit payment to attend; then the income received for conference registration is considered program income. This incidental income must be accounted for with a separate account (award) and identified as program income that is associated with the sponsor funded award.

If cost reimbursable (invoices based on expenditures charged to the grant/award), then invoices and drawdowns are processed monthly unless specified as quarterly by the sponsor. Fixed invoices are processed by either a deliverable, task or payment schedule identified within the terms and conditions of the award document.

The Research Accounting Office is responsible for all invoicing, drawdowns and financial reporting for sponsored research projects. A Research Accountant is assigned to each research award/grant and their contact information is available directly from the award page in Workday.

Sponsored Research projects are subject to audit by the following entities:
1. 糖心Vlog鈥檚 Inspector General
2. State of Florida Auditor General
3. Department of Health and Human Services
4. Florida Board of Governors
5. Sponsor

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