Project Monitoring

Monitoring project activities, once the funds are awarded, is the responsibility of the principal investigator. The principal investigator may designate a project manager or other research staff to take over some or all of these monitoring activities. In some cases, post award project monitoring will be done by a departmental support staff or by a departmental research specialist or grant support staff hired by the research center or institute that houses the project. Monitoring fiscal activities post award is accomplished by research project staff or grants specialist in collaboration with the assigned research accountant.

Principal investigators who are not sure who is helping them with post award activities should contact ORSP to discuss options.

Expanded Authority

Expanded authority is the responsibility given to the University (grantee) to authorize certain actions without requesting permission from the sponsor. Each sponsor has a different notification method and allows different changes. For example, the National Science Foundation allows the University to approve actions like no cost extensions (NCE), domestic and foreign travel, equipment purchases and carry over of funds. NSF does not allow the University to approve certain types of rebudgeting of project funds. The PI should check their award notice or with their research accountant or ORSP to determine whether the University has expanded authority over the type of change they wish to make. In the case where the University does not have expanded authority, the PI working with ORSP, must request written permission from the sponsor. This usually must be done 45 days in advance. The Organizational Prior Approval System (OPAS) is used to request a no-cost extension, budget adjustment or pre-award costs. Other requests can be made by e-mail.

Below is the expanded authority summary chart. Note that it may not cover all type of changes or all sponsors. Check with ORSP if you have any questions.

FDP Approvals Under Expanded Authorities - Grants Only

Roles and Responsibilities

Principal Investigator or Designee

Review award
Upon receipt of award or amendment, the PI or designee reviews the agreement for special restrictions, start date, end date, cost sharing agreements, and non-financial reporting requirements.
Initiate Expenses
Using the award index, the PI or designee initiates transactions necessary to accomplish the tasks/goals of the award. Be certain not to charge costs covered by F&A (Indirect Costs) directly to the award.
Initiate payroll documents
Per the budget, the PI or designee would work with support staff to initiate appropriate forms to reflect effort expended on the award. The required forms could be notices of appointment, wage agreements, or LDF’s to redistribute current effort to the award.
Initiate Purchase Orders
Purchase orders originate in the department for all non-payroll encumbrances. Purchase Orders must be entered in Banner to show the budget commitment for subcontracts and PSC’s. Other PO’s may be entered at the PI’s discretion to show budget commitments.
Reconciliation of Expense
Periodically, the PI or designee must run Banner reports to reconcile the entries in Banner with the hard copy records retained in the department office. Work with the Research Accountant to resolve any questioned expenses discovered during the monthly reconciliation/review. Accounts must be reconciled at least quarterly. We recommend monthly for large awards.
Monitor expense compared to budget
As part of the month end expense review and reconciliation, the PI or designee, must compare actual expenses with the budget by category. If necessary, work with ORSP to request a budget revision.
Initiate cost transfers
When errors are discovered during reconciliation or budget monitoring, the PI must request a cost transfer. When cost transfers move expense between two federal awards or result in additional expense to a federal award, an explanation of how the error occurred as well as a justification for charging the new award is required. When payroll is moved, the same explanation and justification is required.
Review subcontractor invoices
Payments to subcontractors must be approved by the PI or designee prior to processing in Banner. The subcontractor invoices must be reviewed for cost reasonableness as compared to progress towards work accomplished. The Department enters an invoice in Banner, writes the document number on the invoice and sends it to Research Accounting.
Personnel Activity Report (PAR) Certification
Upon receipt of the quarterly PAR forms from the departmental PAR coordinator, the PI or designee is responsible for timely certification of those reports. Accurate reports must be signed by the employee or PI and returned to the Research Accounting Office. Any report that does not accurately reflect effort on the award must be changed, the form signed, changes initialed, and appropriate documents initiated and submitted to HR through Research Accounting.
Cost Share (Match)
If there is cost share on an award, the PI or designee is responsible for charging appropriate expenses to the cost share index associated with the award. When the cost share is “in-kind” the PI must approve the documentation of that cost share. All documentation should originate from the provider and be signed by the PI to certify that the value shown as cost share has been received on the award.
End of funding period activities
As the end of the funding period approaches, the PI must follow award guidelines to request a no-cost extension or the next year of funding if needed. At this time the permission for carryover of funds would be obtained. Requirements for the no-cost extension and carryover of funds could vary based on expanded authority. The request would go through ORSP with notification to the Research Accountant.
Complete deliverables
The PI is responsible to provide to the granting agency the results of the work accomplished on the award. PI notifies his/her Research Accountant by email when the final report has been submitted.

Research Accounting

Monitor budget compliance
Monitor actual expense by category for consistency with the budget as awarded.
Reconcile expense
The Research Accountant periodically reconciles the expenses recorded in Banner against backup received from the department. Resolve discrepancies between hard copy and Banner.
Review expenses for allowability
During reconciliation the accountant reviews expenses for allowability per the terms of the award.
Reviews specified payments
Certain payments, such as equipment purchases, foreign travel, or subcontracts are reviewed to be certain they are within the award guidelines.
Responds to questions from PI/department accounting staff
The Research Accountant researches and responds to questions about awards.
Monitors subcontracts, including subcontract invoices
Subcontracts to other agencies are reviewed for compliance with the prime award. Invoices to pay subcontractors are reviewed for compliance with the subcontract.
Prepares periodic expenditure reports
Following reconciliation, the Research Accountant prepares a financial report for the PI and agency if required. The report shows the budget, expense, budget commitments (encumbrances) and available balance by category. These reports may be customized for each grant.
Prepares sponsor required financial reports
The Research Accountant also prepares routine financial reports required by the sponsor. These would include the required federal forms. Sometimes departmental assistance is required when sponsors have very unique and/or detailed report requirements which require firsthand knowledge of the project.
Prepares required invoices to sponsors
For awards that require Portland State to submit paper invoices, the Research Accountant prepares and submits the invoices. The accountant records the revenue to the award at the time the invoice is sent and monitors the receivable for payment.
Receives sponsor payments
Sponsor payments are received in the Research Accounting Office and are deposited to the award.
Maintains accounts receivable
The Research Accounting Office maintains a report of outstanding receivables and works with PI’s and agencies to collect amounts owed.
Closeout reports
The Research Accountant prepares required financial reports at award closeout. They also coordinate with the PI’s and other areas to be certain that all required reports have been submitted.

Frequently Asked Questions

Can I arrange for a trip when there is no travel allowance in my approved grant budget?
Generally, you cannot charge travel to a grant that has no travel in the budget. However, if permission is obtained in writing from the granting agency, the travel expense would be allowed.

Can I carry remaining funds from the previous budget year in the current year for my research award at PSU?
Carry forward of funds varies depending on the terms of the award. If in doubt, contact the Research Accountant assigned to your award. Requests to agencies for carry over would go through the Office of Research and Sponsored Projects.

To whom do I send PSU grant expenses claims for reimbursement?
The completed, signed PSU Reimbursement Request Form with required original receipts should be sent to the Research Accounting office for processing. This reimbursement form is located here.

What is the current available balance on my PSU grant?
Banner screen FRIGITD shows the current available balance. Enter the index number in the appropriate field, go to the next block and scroll to the bottom. The available balance will be on the "Direct Cost" line. This balance will not include transactions that have not been entered and approved in Banner. In BANWEB, enter Finance, then select “Grant Inception to Date” and find your grant number. The Inception to Date report will come up on the screen and the available balance showing in the “Direct Cost” line is the balance. This balance will not include transactions that have not been entered and approved in Banner.

Who is responsible for the financial reporting on my PSU grant?
The Research Accountant assigned to the award is responsible for meeting the financial reporting requirements of the granting agency. However, daily, monthly, quarterly, etc. financial reporting demands of the department or PI are the responsibility of the department support staff or the PI, themselves.

Who should I contact for wages distribution on my PSU grant?
Contact your departmental support person or the Payroll Department for distribution of wages and appropriate forms to use.

Will I be allowed to rearrange my current research award budget at PSU?
Budget changes may be allowed depending on the terms of the award. If in doubt, contact the Research Accountant assigned to your award.