Office of Post-Award Management (OPAM) research administration supports researchers in managing sponsored funding. Please click on the headings below for specific guidance for your sponsored awards.
A pre-establishment of account (pre-estab) is a temporary funding mechanism that enables researchers to incur expenses on a project prior to the execution of a formal agreement between the university and sponsor.
This may be justifiable for projects that require the upfront purchase of equipment, hiring personnel, participant recruitment, and so forth.
Researchers can pursue a pre-establishment of account with written confirmation from the sponsor detailing the amount to be funded, the intended award start date, and the anticipated date on which they will provide the award. A justification for the necessity of a pre-establishment of account should also accompany the request, which can be submitted via the Pre-Award Account Establishment Agreement Kuali Build Form.
A no-cost extension is a post award mechanism that allows an awardee to extend the project's period of performance without additional funds from the sponsor. It may be possible to pursue this course of action if progress has been delayed due to unforeseen events or circumstances. The awardee remains obligated to fulfill all terms and conditions of the original award and to provide progress reports during the extension period.
All of the three following conditions must be met to pursue a no-cost extension request.
- The end of the project period is impending.
- There is a justifiable programmatic need to support the request.
- There are sufficient funds remaining to cover the extended performance period.
Extension requests must be submitted through the sponsor's grant management system, or internally via the Kuali Build No-Cost Extension Request Form. The request should include a new end date, a detailed justification for progress delays, and a summary of how the extension will facilitate completion of project objectives. Please keep in mind that requests cannot be approved solely for the purpose of spending down residual funds.
The awarded budget is the financial allocation made to the university in support of the research project. During a project, the PI may conclude that the awarded budget is not representative of the actual project needs. It may be necessary to reallocate funds across budget categories to ensure the successful completion of the project.
To modify an awarded budget:
- Determine whether sponsor approval is required by referring to the award terms and conditions or contacting OPAM for guidance.
- If the sponsor does not use an online portal, OPAM works closely with the Principal Investigator and staff to review the proposed budget and justification. If sponsor approval is required, the Principal Investigator, with support from their Business Manager, is responsible for initiating and creating a revised budget and detailed justification of the proposed modifications. This process should be initiated through the sponsor’s online grant management system, if available. OPAM then submits the rebudgeting request to the sponsor.
- If sponsor approval is not required, the request can be coordinated directly with the assigned research accountant within the Controller’s Office.
Please be aware that reallocating funds across exempt and non-exempt cost categories will impact the awarded indirect (F&A) costs.
Rebudgeting funds from an exempt direct cost category to a non-exempt direct cost category will result in an increase of Total Indirect (F&A) Costs. Example:
|
Object |
Current |
Amount |
Revised |
|---|---|---|---|
|
01-XX-XX (non-exempt) |
4,000 |
3,000 |
7,000 |
|
02-XX-XX (non-exempt) |
1,000 |
0 |
1,000 |
|
03-XX-XX (exempt) |
2,000 |
(2,000) |
0 |
|
04-02-XX (exempt) |
3,000 |
(2,500) |
500 |
|
Direct Cost total |
10,000 |
-1,500 |
8,500 |
|
F&A Cost total |
2,500 |
1,500 |
4,000 |
|
Total |
$12,500 |
$0 |
$12,500 |
F&A Rate: 50%
Rebudgeting funds from a non-exempt direct cost category to an exempt direct cost category will result in a decrease of Total Indirect (F&A) Costs. Example:
|
Object |
Current |
Amount |
Revised |
|---|---|---|---|
|
01-XX-XX (non-exempt) |
4,000 |
(2,000) |
2,000 |
|
05-XX-XX (non-exempt) |
1,000 |
0 |
1,000 |
|
06-XX-XX (exempt) |
2,000 |
1,000 |
3,000 |
|
08-02-XX (exempt) |
3,000 |
2,000 |
5,000 |
|
Direct Cost total |
10,000 |
1,000 |
11,000 |
|
25 F&A Cost total |
2,500 |
(1,000) |
1,500 |
|
Total |
$12,500 |
$0 |
$12,500 |
F&A Rate: 50%
All awards (with the exception of fellowships) are made to the university. As a result, the departing Principal Investigator (PI) must secure the necessary relinquishment approvals to transfer project funding to a new institution. All encumbrances must be reconciled prior to the date of transfer.
The award closeout process encompasses the procedures and activities carried out at the conclusion of a sponsored project. This involves finalizing the project’s financial, administrative, and reporting requirements in accordance with the stated terms and conditions of the agreement. The deadline for submitting these documents for the majority of federal sponsors is typically 90 days after the project’s completion.
The typical steps involved in the award closeout process include:
- Financial Reconciliation: The financial aspects of the project are reviewed to ensure all expenses have been accounted for and are compliant with sponsor guidelines.
- Final Financial Report: A final financial report detailing all project-related expenses, revenues, and cost share (if applicable) is prepared and submitted by the assigned Research Accountant.
- Final Technical Report: A final technical report summarizing the project’s outcomes, achievements, and any mandatory deliverables may need to be prepared and submitted by the Principal Investigator.
- Final Inventions Report: A final inventions report identifies any intellectual property conceptualized or patents filed as a result of the sponsored project. Preparation of this document is primarily a collaboration between the Principal Investigator and the Technology Transfer Office (TTO).
- Equipment Inventory: Projects involving the purchase of equipment may require an inventory of the equipment to account for its proper use, maintenance, and disposition.
- Award Termination: Once all the necessary requirements have been fulfilled, the award is officially closed, and the project is considered concluded. Any remaining funds may be returned to the sponsor depending on the award type.