Monitoring Research Under-recovery during Project Period

RAS Responsibilities

  • Assign and correct a WBS element’s costing sheet and adjustment keys.
  • Generate Notice of Award (NoA) for new and changed WBS elements and sends to DLCIs.

VPF Responsibilities

  • Generate an email Notice of Cost Object for new and changed WBS elements and transmits to DLCIs.
  • Calculate and process corrections and/or adjustments to posted F&A resulting from a change to the costing sheet and/or adjustment keys and from the assignment of a costing sheet that only approximates the sponsor’s base.
  • Notify DLCIs of document number for correcting JV entries after posting.

DLCI Responsibilities

  • Review the WBS elements costing sheet and adjustment key assignments on email Notice of Cost Object and NoA. Report any concerns to RAS.
  • Review the Summary Statements monthly to verify the accuracy of all entries. DLCI is not required to recalculate F&A on all its cost objects each month, but must review major errors such as:
    • No F&A posting when cost object is subject to F&A, or vice versa
    • A cost object is incorrectly assigned an off-campus costing sheet when it should be on campus, or vice versa
  • Confirm all entries that post to its under-recovery (UR) cost center.
  • Communicate to RAS any approved changes in UR sources, providing documentation of approval from the investigator or DLCI controlling the source.
  • Regularly review UR cost object spending against DLCI allocation.