What does Webster Say?
The act of conforming, acquiescing, or yielding.
Conformity: accordance
Cooperation or obedience
What does that mean to Grants?
The money received has conditions for use
The conditions come from Federal,
State, Local sponsors
Lane Community College also has
rules (COPPS) that need to be
embraced
Office of Management and Budget (OMB) A-21, A110, and A-133 are referenced in the award
documents
These circulars define the principles and
standards for grants funded by federal agencies
A-21 outlines the principles and policies that must
be followed regarding accounting principles.
OMB-110 Sets standards for uniform
administrative requirements for grants.
OMB A-133 Sets the standards for
consistency in audits of organizations
spending federal awards
http://www.whitehouse.gov/omb/circulars_a021_2004
for A-21
http://www.whitehouse.gov/omb/circulars_a110/
for 110
http://www.whitehouse.gov/omb/circulars/a133_compliance_suplement_2
010
for A133
Allowable direct costs: Salaries and OPE, Supplies, Services,
Travel
Unallowable expenses: Alcohol, entertainment,
lobbying, marketing, office furniture.
A good rule of thumb for expenses are
that they are allowable, allocable,
reasonable, and consistent.
Amount of time spent on the grant divided by total hours
Time/Effort
FOAP/Account
Number
Payroll
As a Percent of Effort
______-____________-______
______-____________-______
______-____________-______
______-____________-______
______-____________-______
TIME AND EFFORT PERSONNEL ACTIVITY REPORT
For the Terms _______________________and________________________
What is
actually
charged to
the grant
Must be done at
least yearly.
In order to comply with the requirements for Time and Effort reporting, faculty and/or professional staff working on an externally funded activity must
complete this form. The time/effort report needs to be completed by each faculty/professional staff no less than every two terms (Fall, Winter, Spring or
Summer Term). This form is designed to document the percentage of time spent by the faculty or professional staff person on the activities identified below
for the time period indicated. This signed report is due 30 days after the end of the report period.
Employee L number:________________
Name:____________________________
Department:_______________________
I certify that the above percentages in the actual time/effort column represent my activity for this period.
Employee’s Signature:_______________________________ Date:________________________
Department Signature:_______________________________ Date:_______________________
Employee and Department need to
sign the report
The State follows the federal awards.
Federal always trumps state.
Other/Local grants are subject to
the grant program from the agency.
P-Cards. Be mindful of when you are using the cards.
Changing FOAPs
Mail
Printing & Copying
Payroll
No “stocking up” at the end of the grant
Have you done your checklist to get a fund number?
An original (scanned) award document
An ORG code
A budget with a revenue code
Timeliness. Reports due.
Indirect – What it is:
Not a tax
Pays for college services – A/P, A/R, Grant
Accounting, Payroll, and services related to
the college buildings
Watch the weekly for an announcement for
the start of a monthly meeting on grants.
Department grant staff can come and get
questions answered. There might actually be
refreshments.