Managing Awards

Internal Research Support

Internal research support is provided annually to each PI whose sponsored programs recover Facilities & Administrative costs.

The allocation continues a policy started in 1985 that provides university funding to principal investigators calculated on the basis of facilities and administrative cost (F&A) recovery.

Program Income

OMB Circular A-110 defines program income as "gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award."

Financial management of awards is a responsibility assumed by PI’s/PD’s and the University that is inherent in all projects. PI’s/PD’s and all who support the projects must adhere to the University’s policies and procedures as well as any additional requirements stipulated by sponsors in managing personnel costs, allowable cost principles, cost policies, cost sharing, cost transfers, and audits. The University has established systems of internal control for the financial management of awards and these controls are subject to review by the USNH Internal Auditor. PI’s/PD’s are responsible for regular financial oversight including documenting approval of costs to awards and review of monthly budget to actual financial reports. Federal awards to the University are subjected to OMB Circular A-133 audit tests and occasionally to additional financial reviews by sponsors.

Award Closeout

Closeout of a grant or cooperative agreement is usually a routine administrative activity at the end of the project. OMB Circular A-110 provides guidance for the closeout of a federal award. The University is expected to submit all final financial, programmatic, and other reports, such as technical, property and inventions, within 90 days after the end of the award period. Federal award closeout requirements are generally the same for all federal agencies however closeout procedures vary by award and the terms of the award should be considered during the closeout.

Sponsor Guidelines and Conditions

UNH must adhere to particular terms and conditions for federal awards that are made to UNH. It is important to review the terms and conditions specified in the notice of award (NOA). If there are any questions regarding the terms and conditions, please contact your Grant and Contract Administration (GCA).

Reporting

Reporting requirements for federal awards are defined in OMB Circular A-110. A specific award may require further reporting, such as the positive or negative reporting of potentially patentable inventions or the requirement to report the acquisition of equipment under a particular award. A-110 provides the procedures for reporting financial and program performance and identifies the standard reporting forms for federal awards.

Agreement terms and conditions for federal and nonfederal awards typically specify any additional financial and performance reporting requirements. In recent years some institutions have been warned for failure to submit timely financial reports. Additionally, some federal agencies have withheld future funding from institutions because technical, financial, or patent reports on a past award were not submitted on time.

Effort Reporting and Certification

Effort reporting is the mechanism used to confirm that salaries and wages allocated and charged to projects funded by all external sponsors is reasonable in relation to the actual effort performed on the project.

Federal regulations from the Office of Management and Budget (OMB) Circular A-21 (Cost Principles for Educational Institutions) require that institutions receiving federal awards maintain systems and procedures documenting the distribution of activity, and associated payroll costs, to each individual sponsored agreement.

Subrecipient Agreements

A subrecipient agreement is an agreement made by the University to a third party for the performance of a substantive portion of the work of a sponsored project. In most cases, a subrecipient award will be for a particular phase or area of a sponsored project which has been identified in both the proposal and subsequent agreement of the prime grant or contract and where the University maintains overall scientific, administrative, and financial responsibility (as opposed to covering the use of professional or consulting services).

Research