1. CALS post award review and survey November 19, 2003 Paul Jelle Assistant Dean CALS Business Services

2. PURPOSE Survey Departments on knowledge of OMB Circular A-21, CAS, and post award policies and procedures Conduct a sample audit of various grants and contracts for compliance Determine problem or “risk” areas Develop tools and guidelines to assist departments in post award administration of grants and contracts

3. Survey emphasis Department Culture Knowledge of policies and procedures Monitoring of approved budgets vs expenditures Monitoring of cost sharing/matching Monitoring of project balances Monitoring of project date

4. Audit emphasis Search for unallowable costs based on CAS Review grant expenditures vs. agency approved budgets including revisions Cost transfers Procurement card use on grants Special attention to travel, equipment and subcontracts Cost sharing/effort reporting documentation

5. Potential risk areas Administrative/Clerical salaries Telecommunication costs General computer services and networking costs General purpose equipment(computers) Office supplies and postage Timely and appropriate cost transfers Documentation of cost sharing/matching

6. Outcomes Analyze survey and audit findings Determine critical areas of risk Allocate existing resources as needed Development of new/revised policy and procedures for post award grant management Develop tools/reports to manage risk Training