Quality Assurance

Risk-based reviews of the sponsored and non-sponsored activities of a department to test compliance, identify any gaps in training and policies and procedures, and create consistency in sponsored project and non-sponsored activities management, with a focus on effective internal controls.

This is a compiled list of resources to assist departments with quality assurance of sponsored project expenses.

For questions and assistance, please submit a ticket to the Finance Hub contact form.

University of Florida Resources

1. University of Florida Cost Principles Policy: Defines the University of Florida policy for cost principles
2. University of Florida Cost Principles Directives and Procedures: Provides additional information about cost principles
3. Cost Accounting Standards (CAS) : Defines Cost Accounting Standards
4. Unallowable Expenses : Provides the criteria for identifying and allocating unallowable costs as defined in 2 CFR 200
5. Cost Accounting Standards (CAS) Account Codes : Identifies account codes that require CAS Exemption
6. Cost Accounting Standards (CAS) Job Codes : Identifies job codes that require CAS exemptions
7. CAS Exemption Form: Instructions on how to request a CAS exemption in UFIRST
8. Disbursements Directives and Procedures : Identifies allowable purchases
9. University of Florida Travel Directives and Procedures : Provides direction for individuals who undertake travel on behalf of the University and identifies allowable travel expenses
10. General Accounting and Financial Reporting: Provides an overview of UF’s accounting system
11. Chartfields: Provides a list and explanation of account codes, fund codes, program codes, and additional Chartfield information

Other Resources

1. 2CFR200 – Quick Reference Guide: Federal regulations guide published by the Office of Management and Budget
2. NIH Grants and Funding – Post-Award Monitoring and Reporting: Information about post-award monitoring and reporting requirements for NIH
3. NSF Policy Outreach Office – Award Management: Addresses post-award requirements and conditions and will outline the responsibility of those involved in the award process for NIH
4. AGA Grants and Program Management: Provides information about potential issues and best practices for sponsored projects

This page provides a list of common inquiries to assist departments when encountering the below scenarios.

1. I have a traveler that is coming from out of state to attend a meeting/seminar/interview at UF in Gainesville, Florida. What account code should I charge the travel expenses?
   • Since the business location is Gainesville, Florida, the correct account code for travel related expenses is 771100 – In State Travel.
2. I have a traveler that is coming from out of the country to attend a meeting/seminar/interview at UF in Gainesville, Florida. What account code should I charge the travel expenses?
   • The business location is Gainesville, Florida, but since the traveler is from a foreign country, the correct account code for travel related expenses is 772000 – Foreign Travel.
3. I need to purchase DVDs to supplement out a department’s library. What account code should I use?
   • DVDs that will be used to supplement the department library should be charged to account code 739300 – Books and Publications Non Library.
4. I don’t like the décor in my office. Can I buy picture frames, plants, and decorations for my office on a PCard or be reimbursed for them?
   • According to UF’s Disbursements Directives and Procedures, these items are considered personal and not allowable.
5. I am traveling to a conference that is out of the state of Florida. Can I be reimbursed the meal per diems using the GSA rates?
   • No, the GSA rates are only used for foreign travel. The correct meal per diem rates for reimbursement on domestic travel are the state of Florida rates. See the Travel Directives and Procedures for more information.
6. I need to purchase airfare, but I am not sure if my flight dates will need to be changed. Can I purchase travel insurance on my grant or state funds?
   • According to the UF Travel Directives and Procedures, travel insurance is not allowable on grant or state funds.

Regardless of the funding source, all transactions should be reasonable, allowable, and have an appropriate business purpose.  There are standard questions that should be asked for every expense.

1. Does it support the statement of work?
2. Is the expenditure allowed (or not expressly prohibited) by the institution?
3. Is the expenditure allowed (or not expressly prohibited) by the sponsor?
4. Was it included in the budget?
5. Do I have adequate documentation? Does it answer the question “why” for the expense?

When doing a cost transfer for a sponsored project, the additional questions below should be considered.

1. What message does it send?
2. Who has concern and risk?
3. Is there an impact to allocability or certifications?

Documentation

It is always important to document your decisions, especially related to sponsored projects. Supporting documentation should:

1. Adhere to University of Florida requirements for that particular expense
2. Be complete enough for review and approval
3. Answer questions a reviewer, approver or auditor might have about the transaction, and include justification for any unusual or late expenses (such as the last six months of the project)
4. Explain any allocation decisions between sponsored projects

The University requires adequate information exists for all approved transactions.  It is recommended to attach supporting documentation to the official system of record.  Information about uploading and viewing supporting documentation in OnBase is available on the Disbursements website.