1. Reporting Costs, Awarded vs. Recovered

There is often a significant difference between the funds reported in the OGCA Report of Sponsored Activities (RSA) as awarded during the fiscal year to the Amherst Campus, and the University's Financial Records Systems (FRS), of funds expended and indirect costs earned during the same fiscal year. This discrepancy can be especially problematic in projecting indirect cost.

To clarify:

A. The OGCA Report of Sponsored Activities lists the amount of firm commitments awarded by outside sponsors to the University during the period of the fiscal year being reported. This does not necessarily coincide with the effective dates for incurring expenditures and recovering indirect costs. Figures 7 and 8 illustrate the differences between $ awarded and $ expended over a ten year period.

B. If a multiple year award is issued, the firm commitment of funds is reported in the RSA. For example, if a three year award is issued with either incremental funding or firm commitment for the first year only, we report only the amount of the increment or the first year (generally the effective dates will reflect only the first period). The remainder of the funds and effective dates are reported when the sponsor authorizes or releases the additional funds. If the Sponsor authorizes the full amount with no contingencies for a multiple year period, then the total amount for the full project period is reported in the same year it was awarded.

C. The University Financial System reports expenditures and indirect cost recovery during the period that the awards are active. Indirect costs are charged and recovered monthly, based on the current month's actual expenditures of each account/award.

As a result of the two reporting functions, awarded vs. earned indirect costs in any given period cannot be reconciled exactly. However, the data from both systems are valuable in the University's analyses and projections.

2. Awards with negative dollar amounts.

Reductions of awards, e.g. sponsor mandated reduction, early termination, transfer of grant to another institution, etc., are recorded as negative dollar amounts. They are listed in the report as credits with new OGCA numbers. This serves to report changes in awards during the period in which they occur.

3. Award Type Definitions:

Grant: An award instrument issued to the University in support of a particular activity, but usually not requiring a "product" other than technical progress reports. A grant contains terms and conditions associated with the awarding of funds and is therefore termed "restricted". (A few sponsors award "unrestricted" grants).

Contract: A bilateral award agreement which specifies work to be performed, deliverables, and specific requirements. Also, any bilateral document specifying terms and conditions agreed to by both parties.

Cooperative Agreement: A type of contract which outlines involvement of both parties to the agreement.

4. Report Distribution and Availability.

This report and further details on individual awards and sponsors are available online at http://www.umass.edu/research/ogca. For a printed copy of the Sponsor Supplement and Award Detail report please send a written request to gelineau@research.umass.edu, or to Wayne Gelineau, OGCA, Research Admin Building, 70 Butterfield Terrace.