Post Award Administration Manual

	TABLE OF CONTENTS
	INTRODUCTION
	SECTION 1: THE OFFICE OF SPONSORED PROGRAMS
		1.	WHY DOES THE OFFICE OF SPONSORED PROGRAMS EXIST?
			a.	Pre-Award and Post-Award Administration
			b.	Mission of the Office of Sponsored Programs (OSP)
				Appendix 1 - Pre and Post-Award Involvement
		2.	WHO IS THE OFFICE OF SPONSORED PROGRAMS?
			a.	Cost Objects & Special Reports Section:
			b.	Billing Sections:
			c.	Subcontract Administration/Monitored Workload Section.
			d.	Central Support Section:
				Appendix 2 - Organizational Chart
				Appendix 3 - Departmental Assignments
				Appendix 4 OSP Directory
		3.	WHAT DOES THE OFFICE OF SPONSORED PROGRAMS DO?
			a.	Billing and Cash Collections
			b.	Record Keeping and Audit Resolutions
			c.	Monitoring for Compliance
	SECTION 2: GETTING STARTED
		1.	NEGOTIATIONS
		2.	PRE-AWARD COSTS
		3.	REQUESTING A COST OBJECT
		4.	REVIEWING THE AWARD DOCUMENT
				Appendix 5 - Terms Of Award (Revised)
		5.	BASIS OF FUNDING
			a.	Cost-Reimbursement
			b.	Fixed-Price
			c.	Advance Payment
		6.	INVESTMENT OF FUNDS
		7.	DEPOSITS
		8.	PROGRAM INCOME
		9.	ALLOWABILITY OF COSTS
		10.	PRIOR APPROVAL
	SECTION 3: TRANSACTION FORMS
		1.	PAYROLL FORMS
			a.	General Information
			b.	New Employee
			c.	Future or Retroactive and Future Change
			d.	Retroactive Changes, Transfer Only
			e.	Biweekly Overtime
				Appendix 6 - Untimely Cost Transfer Justification
				Appendix 7 - Return of Cost Transfer Only Payroll Form
		2.	EFFORT REPORTING
		3.	NON-COMPENSATORY AWARD(S) FORM (NCAF)
		4.	PURCHASE REQUISITION
		5.	ACCOUNTS PAYABLE CHECK REQUEST (APCR)
		6.	TRAVEL EXPENSE FORM
			a.	General
			b.	Prior Approval
			c.	U.S. Flag Air Carriers
		7.	MISCELLANEOUS REIMBURSEMENT FORM
		8.	EXPERIMENTAL SUBJECTS PAYMENT FORM
		9.	INTERDEPARTMENTAL REQUEST (IR)
		10.	PROCUREMENT CARD
		11.	JOURNAL VOUCHER (JV)
			a.	General
			b.	Initial Charge (SA Document Type)
			c.	Cost Transfer (ZJ Document Type)
	SECTION 4: EQUIPMENT
		1.	GENERAL
		2.	EQUIPMENT PRIOR APPROVAL
		3.	FABRICATION (WORK-IN-PROGRESS)
		4.	SCREENING AND SHARED USE
		5.	EQUIPMENT OWNERSHIP
		6.	SPONSOR-OWNED EQUIPMENT
		7.	MANAGEMENT OF EQUIPMENT
				Appendix 8 - Loss, Damage or Destruction (LDD) Report
	SECTION 5: DURING THE LIFE OF THE PROJECT
		1.	FINANCIAL REPORTS
			a.	R/3 EXPENSE REPORT WITH AWARD AMOUNT
			b.	R/3 REPORT FOR PROJECTS WITH NO AWARD AMOUNT
				Appendix 9 - Grouping Of G/L Accounts On R/3 Financial Report
			c.	FUND STATEMENTS (CUFS – Legacy System)
				Appendix 10 - Comparison Of Cufs Restricted Fund Statements
				Appendix 11 - Grouping Of Object Codes By Format
		2.	FACILITIES & ADMINISTRATIVE COSTS/INDIRECT COSTS (F&A/IC)
			a.	General
			b.	Calculation of F&A Costs
			c.	Modified Total Direct Costs
			d.	Cost-Sharing F&A Costs
			e.	Internal Distribution of F&A Cost Recovery
				Appendix 12 - Distribution Table For F&A Cost Recoveries
		3.	COST-SHARING
			a.	General
			b.	Definitions:
			c.	General Guidelines:
			d.	Cost-Sharing of Salaries
			e.	Cost-Sharing Equipment
			f.	Cost-Sharing Other Direct Costs
			g.	Cost-Sharing of F&A Costs
				Appendix 13 - Cost-Sharing Salaries
		4.	REBUDGETING OF FUNDS
			a.	General
			b.	Internal Approval
			c.	Sponsor Approval
			d.	Calculations for Rebudgeting of Funds
		5.	OVERDRAFTS
		6.	SUBCONTRACTS
			a.	General
			b.	Subcontracts Awarded To Duke
			c.	Subcontracts Awarded By Duke
		7.	UNALLOWABLE COSTS
			a.	General
			b.	Local Service Telephone Charges
				Appendix 14 - Request for Local Service Charges
			c.	Administrative and Clerical Salaries
			d.	Entertainment
			e.	Questionable G/L Accounts
				Appendix 15 Questionable G/L Accounts
		8.	INTERIM REPORTING REQUIREMENTS
			a.	General
			b.	Interim Financial Report
			c.	Interim Property Report
			d.	Interim Patent Report
			e.	Interim Technical Report
			f.	Small and Small Disadvantaged Business Subcontracting Program
		9.	NO-COST EXTENSIONS
	SECTION 6: CLOSE OF PROJECT
		1.	GENERAL
				Appendix 16 - Sponsored Projects One Line Summary Report ZF109, Example
				Appendix 17 - Sponsored Projects One Line Summary Report ZF109, Call Out Sheet
		2.	REPORTS PROVIDED TO DEPARTMENTAL ADMINISTRATOR FOR CLOSING PROJECTS
			a.	Projects Ending Within 3 Months (ZF110)
				Appendix 18 - Projects Ending Within 3 Months ZF110
			b.	Analysis of Transactions Report After End Date (ZF114)
				Appendix 19 - Analysis Of Transactions After End Date ZF114
				Appendix 20 - Analysis Of Transactions After The End Date (Zf114) Example
		3.	FINAL REPORTS
			a.	General
			b.	Final Financial Report
			c.	Final Property Report
			d.	Final Patent Report
			e.	Final Technical Report
			f.	Subcontracts
		4.	CLOSING A COST OBJECT
		5.	RECORD RETENTION
		6.	AUDITS
			a.	General
			b.	OMB Circular A-133 Audit
			c.	Property Audit
			d.	Procurement Audit
			e.	Individual Audits
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