Grants Accounting (Previously Cost Accounting)
Effective December 26, 2014, the Office of Management and Budget combined eight circulars into the single 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, or "Uniform Guidance". The goals of this change are to ease administrative burden and to reduce waste, fraud and abuse.
The Uniform Guidance supersedes Circulars A-21, A-50, A-87, A-89, A-102, A-110, A-122 and A-133.
At Creighton, working groups were formed to study the impact of the Uniform Guidance on our policies for the following topics: Direct Charging and Allowability, Cost Transfers, Cost-sharing, Closeout, Effort Reporting, Intellectual Property, Procurement, Equipment and Property Standards, Record Retention, Subrecipient Monitoring, Conflict of Interest and Travel. Applicable policies were then updated for the new guidance. Procurement policies will be implemented starting in July, 2016. Below are the links to the updated policies.
The Uniform Guidance rules apply to new awards and increments made on or after December 26, 2014.
Policies and Procedures
Policy Name | Policy # | Date Issued/Revised |
Grants Accounting Policy | 05/31/2024 | |
Service Center Operations | 04/01/2024 | |
Recharge Activity | 07/01/1998 | |
Direct & Indirect (Facilities Administrative) | 09/01/2015 | |
Cost Transfers | 05/31/2024 | |
Cost Sharing or Matching | 09/01/2015 | |
Personnel Activity Reporting | 09/01/2015 | |
Award Closeout | 09/01/2015 | |
Subrecipient Monitoring | 09/01/2015 | |
Indirect Recovery Allocation Policy | GAPL 09 | 12/21/2023 |
Grant Funded Gift and Declining Balance Cards | 6/13/2024 |
Forms and Templates
Form Name | Form # | Policy Section Reference | Date Issued/Revised |
Cost Transfer / Salary Recertification Request Form | GAPL 04 | 11/01/2023 | |
Gift and/or Declining Balance Card Tracking Form | GAPL 10 | 11/01/2023 |
