The Accounting Section of Grants and Contracts is responsible for managing grant and contract billing activities and performs appropriate follow-up when payments are past due. The exception to this would be non-federal clinical trials or awards that have a deliverable such as a written report as a condition of the award. In these situations, it is the responsibility of the department conducting the research to complete invoices and/or financial reports that are sent to the sponsor.For more information related to contracts and/or clinical trials, please refer to Fiscal Policy 4-1, 4-2 & 4-13.
For questions about contract billing and payment, contact:
The Federal government requires universities which receive grant and contract awards to document and support the salaries and wages paid to individual employees working on these projects. Effective November 1, 2006, the electronic Personnel Effort Report (ePER or time and effort report) was implemented at the University. This is a web based method to certify the level of effort that has been devoted by an individual to a sponsored project(s) during a particular period of time. This mechanism replaced the previous paper based certification system effective with the June through August 2006 summer semester. The University has implemented this new web based ePER on a system-wide basis for time and effort reporting. ePERs must be completed each semester (fall, spring and summer). The accounting section of the Office of Grants and Contracts is responsible for oversight of the system and follow up regarding outstanding ePERs at 9th and Colorado and Anschutz Medical Campuses of UCD. ePERs must be completed and certified within 120 calendar days from ePER creation. For further information about ePER certification, please click on the following link: Step-by-Step Guide: Certifying Electronic Personnel Effort Reports (ePERs). This site includes information about the Electronic Personnel Effort Reporting Blackboard course. Anyone who is funded by sponsored projects is required to take this course. Reports are available in Cognos Reporting System that can be helpful for employees with fiscal roles to manage who is being charged to sponsored projects and reflect if those employees charged to the sponsored project have completed their Personal Effort Report certification as required by A-21. If you hold a fiscal role you, these reports can help you manage your projects. There are currently three management reports, including:
ePER Summary by Org
ePER Summary by PI
Uncertified ePER by Org or Campus.
These reports are in the CU-DATA reporting system under Team Content > ePers. For information about how to use CU-DATA, see information at CU Controllers site, Office of University Controller.
Purpose of the A-21 Checklist Form: This form is divided into five types of costs that are generally charged to the sponsor via the Facilities & Administration (F&A) rates, but under the unusual circumstances, described below, can be approved to be included as a direct charge. For the purposes of this form, these types of direct charges will be collectively referred to as A-21 charges.
Note: Please note that this checklist does not need to be completed for the following:
Direct awards from non-federal sponsors
Program Project Grants (NIH example, P01)
Center Grants (NIH example, P30)
Fellowships (NIH example, F awards)
Training Grants (NIH example, T awards)
Conference Grants (NIH example, R13 and U13)
Two of the most common reasons that justify direct charging these types of expenses are defined as follows:
Technical - the cost category may imply that the items are being used for administrative purposes. Checking this box indicates that the item will be used ONLY to meet the scientific, technical and/or programmatic requirements of the project being charged. Storage of supplies must be segregated from general use items, and the account code to be used should reflect the technical usage rather than general usage.
Above standard level of service/items- because all projects require a certain amount of account reconciliation, office supplies, correspondence, phone calling, etc., checking this box indicates that the project requires items/services above the standard level of service normally required on a research project. Checking this box requires a brief explanation of why such items are significantly greater than the routine level. Provide quantifiable data, such as amount of effort required for tasks, number of surveys being conducted, number of conference participants, etc. Attach the narrative to the Checklist.
Once completed, the A-21 Checklist needs to be submitted to your OGC Post Award administrator.