1. 1 Office of Grants and Contracts Accounting (OGCA) ROOM 530 – NORTH DECATUR BUILDING MAIN TEL 404-727-4240 MAIN FAX 404-727-2647 ogca@emory.edu

2. 2 Office of Grants and Contracts Accounting The mission of OGCA combines the dual functions of providing service to academic units and monitoring compliance with Federal and other sponsoring agency regulations.

3. 3 Post-Award Activities for Sponsored Programs - OGCA 4 Provides the central oversight for the post-award fiscal activities of grants and contracts. 4 Maintains the Labor and Effort Reporting systems and the Property Management system. 4 Prepares the institution-wide cost studies such as the federal indirect cost rate (F&AC) and the fringe benefit rate.

4. 4 DIRECT COSTS 4 5-LEDGER FOR FEDERAL SPONSORS –OGCA OVERSIGHT FOR ALL 5-LEDGERS 4 6-LEDGER FOR NON-FEDERAL SPONSORS –OGCA OVERSIGHT FOR ACCOUNTS –6-37000 THROUGH 6-47999 4 SOME 2-LEDGER – DEDICATED TO COST SHARE, PROGRAM INCOME, OVERRUNS OR OTHERWISE RELATED TO GRANT ACCOUNTS

5. 5 DIRECT COSTS 4 ESTABLISHING SPONSORED ACCOUNTS IN FAS 4 MAINTAIN ALL ACCOUNTING FUNCTIONS FOR SPONSORED PROJECTS 4 ASSIST FACULTY & STAFF IN ACCOUNTING FUNCTIONS FOR SPONSORED PROJECTS 4 COMPLIANCE MONITORING FOR SPONSOR, GOVERNMENT, AND UNIVERSITY 4 COST ACCOUNTING STANDARDS 4 REVENUE COLLECTION AND PROCESSING 4 FINANCIAL REPORTING 4 AUDIT

6. 6 F&AC = INDIRECT COSTS (FACILITIES & ADMINISTRATION COSTS) 4 INDIRECT COST PROPOSAL PREPARATION –EXPENDITURES PER FINANCIAL STATEMENTS –SPACE SURVEYS –EFFORT REPORTING –2005 WAS A BASE YEAR FOR THE PROPOSAL 4 DEVELOP COST POOLS AND BASES AND ASSIGN COSTS ACCORDING TO GOVERNMENT GUIDELINES. 4 DEFEND PROPOSAL AND NEGOTIATE RATES WITH THE FEDERAL GOVERNMENT.

7. 7 LABOR REPORTING 4 FAS, HR, PAYROLL/PEOPLESOFT, LABOR RECONCILIATIONS 4 MONTHLY LABOR REPORTS 4 RETROACTIVE SALARY TRANSFERS 4 EFFORT CERTIFICATION REPORTING –EVERY 6 MONTHS FOR MONTHLY EMPLOYEES (3/1 - 8/31 AND 9/1 - 2/29) –MONTHLY FOR BI-WEEKLY EMPLOYEES 4 REPORTING TO FUNDING SOURCES AND UNIVERSITY MANAGEMENT 4 AUDIT

8. 8 FRINGE BENEFITS 4 MAINTAIN FRINGE POOL FUNDS 4 FRINGE BENEFIT PROPOSAL PREPARATION 4 ESTABLISH AND NEGOTIATE FRINGE RATES 4 REPORTING TO FUNDING SOURCES AND UNIVERSITY MANAGEMENT 4 AUDIT

9. 9 PROPERTY/EQUIPMENT MANAGEMENT 4 EQUIPMENT DEFINED AS $5,000 PER UNIT AND A USEFUL LIFE OF 1 YEAR (TAX, S&H INCLUDED) 4 MAINTAIN UNIVERSITY INVENTORY RECORDS 4 TAG NEW EQUIPMENT AND RECORD DISPOSALS 4 PHYSICAL INVENTORY AND REINVENTORY 4 REPORTING TO FUNDING SOURCES AND UNIVERSITY MANAGEMENT 4 FINANCIAL STATEMENT DEPRECIATION SCHEDULES 4 AUDIT

10. 10 TRAINING 4 OGCA PROVIDES A NUMBER OF TRAINING WORKSHOPS WHICH PROVIDE MORE IN-DEPTH INFORMATION ON GRANTS MANAGEMENT FUNCTIONS, INCLUDING SUCH TOPICS AS: *POST AWARD GRANTS MANAGEMENT *COST ACCOUNTING STANDARDS *FAS FOR GRANTS MANAGEMENT *BUDGETING/REBUDGETING *EFFORT REPORTING 4 OGCA WILL ALSO PROVIDE SPECIALIZED TRAINING WORKSHOPS, AT THE REQUEST OF A DEPARTMENT OR SCHOOL. 4 TRAINING INFORMATION IS ALSO AVAILABLE ON THE ORA AND OGCA WEBSITES.