Guide to Grant Accounting


The GCA office manages the financial component of the University’s externally funded research and other sponsored projects. The main functions of GCA include:

1. Award Setup & Transactions:

  • Set up new awards and incremental funding in the University’s financial system – PeopleSoft Grants Module
  • Review and approve all financial transactions on awards

2. Financial Reporting & Compliance:

  • Provide billing, collections, and external financial reporting services
  • Conduct University’s Indirect Cost Study at required intervals
  • Serve as liaison to outside auditors examining University’s awards

3. Guidance & Support:

  • Advise Principal Investigators and Department Administrators on financial compliance
  • Ensure adherence to Sponsor and University’s guidelines

For details on your assigned GCA Representative, please visit the Departmental Assignment tab.

Grant and Contract Accounting:

  • Payroll on awards
  • Concur travel requests, travel reports, expense reports on awards
  • Purchase requisitions & purchase orders on awards
  • Vendor invoices & payment requests on awards
  • Effort reports (PARs)
  • Processing of approved Budget Change Requests (BCRs)
  • Financial reporting
  • Invoicing & billing on awards
  • Award close out

Sponsored Projects Administration:

  • Proposals
  • Incremental Fundings
  • No Cost Extensions (NCEs)
  • Pre-Awards
  • Sponsor Approval of Budget Change Requests (BCRs)
  • Non-financial reporting: progress reports, invention statements, etc.
  • Communication with the sponsors or the subcontractors
  • Execution of subcontracts

OMB 2 CRF-200 establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. The guiding cost principles established by this circular include:

  • Reasonable: A cost may be considered reasonable if the nature of the goods or services acquired or applied, and the amount involved, reflect the action that a prudent person would have taken under the circumstances prevailing at the time the decision to incur the cost was made.
  • Allowable: A cost must be allowed by the general cost principles in Uniform Guidance, the award agreement, and agency guidelines.
  • Allocable: A cost is allocable to a particular cost objective (i.e., a specific function, project, agreement, department, or the like) if the goods or services involved are chargeable or assignable to such cost objective in accordance with relative benefits received or other equitable relationship.
  • Consistent: A cost must be given consistent treatment through application of those generally accepted accounting principles appropriate to circumstances.

Principal Investigators have the primary responsibility for managing the approved project budget.

The Grants Portal in my.SMU is the central source of information for sponsored projects financial activities.

Principal Investigators and Department Administrators can view overall project costs and remaining available budget as well as drill down to the detail of expense transactions.

In addition to the Grants Portal, Q-drive budget reports will remain available. Portal and reports are updated nightly to reflect all charges to the award, including payroll, invoice payments, journal entry transactions, student tuition, cost sharing, and F&A.

GCA Note:
- If you are a Principal Investigator or a Department Administrator and do not have access to the Grants Portal or Q-drive reports, please submit a STABLE Ticket to request access.
- For additional information and an instructional video about the Grants Portal, please visit our page.

Principal Investigators and Department Administrators should refer to the Award Authorization & Approval Form (AAAF) to obtain the:

  • Fund Code
  • Org Number
  • G Project

The correct coding ensures expenses are correctly charged to your award when you begin spending.

GCA Note: please reach out to your GCA Representative for assistance obtaining any information related to your award.

GCA tracks budgets for awards at the Commitment Control (KK) category level.

Budget Change Requests (BCRs) are only required when moving funds to and from KK categories.

The Sponsored Projects Administration (SPA) must review and approve any BCR moving funds to or from the highlighted KK categories as these BCRs might require sponsor review and approval.

If you need to initiate a BCR, please send an email with the BCR details to either your Grants Management Specialist or GCA Representative.

Commitment Control (KK) Categories:

  • K600 - Salary Faculty
  • K610 - Salary Other
  • K620 - Benefits (6210: GRA Tuition Remission)
  • K660 - Travel
  • K700 - Services
  • K710 - Participant Support
  • K720 - Subcontracts
  • K730 - Supplies
  • K800 - Equipment

GCA Note: Awards are given a budget authorization categorization (Expanded or Restricted) by SPA upon award set up. Award budgets with a restricted budget authorization typically have more guidelines by the sponsor in the award documentation. These budgets require closer monitoring and typically have more budget change requests.

Principal Investigators should work with their Department Administrators for hiring needs.

Principal Investigators and Department Administrators are responsible for timely submission of hire requests and payroll authorization forms.

  • All hire forms and payroll authorization forms charged to awards must be reviewed and approved by the department's assigned GCA Representative for allowability and ensuring adequate budgeting.
  • Budgeted benefit rates are subject to change. Actual benefit rates each fiscal year will be assessed to awards, regardless of the original budgeted rate.
  • Temporary employees are hired using SMU's contracted vendor, Kelly Services.
  • Payroll does not automatically end when an award ends. Updated hire forms must be submitted in a timely manner in advance of award end date to reallocate existing distribution onto alternative funding source.
  • Payroll does not automatically stop when the employees leaves the university without the submission of the termination electronic authorization form.

51³Ô¹ÏÍøand federal policy requires regular Principal Investigator certification of effort and payroll charged to awards. Certification forms, called PARs, are distributed to each Principal Investigator and are broken out by award and by employee.

PARs must be certified regularly.

PARs are generated for each employee paid from an award. Employees split-funded on multiple grants will have multiple PARs to be certified.

Changes to percentage effort will be processed with a journal entry.

GCA Note:
- Late, incorrect, or missing PARs can result in adverse audit findings and penalties to the university.
- Email gca_par@smu.edu with any questions or assistance with PAR certifications.

All 51³Ô¹ÏÍøtravel is managed via SMU's contracted travel management vendor, Concur.

All travel on awards must be pre-authorized by the Principal Investigator and the GCA Representative prior to booking using a Concur Travel Request.

  • Important: submit Concur Travel Request well in advance of when your travel will occur to ensure timely processing.

Travel expenses should be submitted on Concur at a timely manner and will be reimbursed with the processing of a completed Concur Travel Report.

  • Review SMU's travel procedures prior to booking reservations to avoid any issues after-the-fact.
  • University policy can differ from sponsor agency's policy. The most restrictive policy prevails.
  • RECEIPS! Retain itemized receipts for all expenses incurred during travel. Expenses missing a receipt will not be reimbursed from award funds.

For questions or assistance related to Concur, contact the 51³Ô¹ÏÍøConcur Administrator at travel@smu.edu.

Note: Temporary staff and some students who do not have access to Concur will be reimbursed through 51³Ô¹ÏÍøAccounts Payable department.