new project lifecycle

Roles and Responsibilities

Grants and Contracts Accounting

Expand the items below for more details on each segment of the project, or click here to see all of the Grants and Contracts Accounting responsibilities in one list.

Roles and Responsibilities GCA

Grants and Contracts Accounting (GCA) is here to ensure proper stewardship of grant money, and assist faculty and researchers with the administration of externally sponsored programs by working with faculty and administrators on interpretation of sponsor guidelines, submitting invoices, collection of payments, preparation of financial reports, close out of the program/award, and audits.

The GCA team was established to provide comprehensive high quality services, and is organized to deliver services in a professional and cost-effective manner, providing both subject matter expertise and adherence to UTMB’s policies and procedures.

Each principal investigator is assigned a GCA post award analyst who is the primary point of contact for each entity’s post-award needs. The analyst will draw support from the team as necessary.


  • Monitor and strengthen policies and procedures on an ongoing basis.
  • Develop new policies and procedures where needed.
  • Implement revised and newly created policies
  • Interpret and implement University policies & federal and other sponsor regulations related to research.
  • If instances of non-compliance and fraudulent activities exist they will be reported to the appropriate office or hotline number.
  • Develop mandatory high quality training programs for administrators and researchers, and ensure availability to everyone.
  • Modify the training sessions as needed based on feedback from the evaluation forms.
  • Audit liaison coordinates all financial audits.
  • Coordinate and obtain all supporting documents for financial audits.
  • Act as liaison between auditors and department personnel for financial audits.
  • Provide external auditors a draft of financial statements with general ledger reconciliation.
  • Provide external auditors with a copy of the general ledger and relevant supporting documents, as well as requested access.
  • Help identify vulnerabilities in research compliance.
  • Prepare, submit and negotiate the F&A cost rate proposal.
  • Communicate changes in the F&A rate with Research Services and research community.
  • Prepare and certify the Schedule of Expenses for Federal Awards (SEFA).
  • Prepare and review the SEFA to financial statement reconciliation.


  • Coordinate gift vs grant account setup with the Development office.
  • Once the in-kind cost sharing has been provided, we will receive a certification letter from third party detailing the fulfillment of their obligations.
  • All correspondence to sponsors must go through the appropriate  office with a letter of approval.
  • Determine if award is gift vs. grant.


  • Ensure an appropriate indirect cost rate is charged to each program (also, OTT contracts executed after Sept. 1, 2017)
  • Ensure deliverables and any special terms are met
  • Prepare the report for submission to development
  • Activate award number and input revenue plan and billing plan.
  • Proactively manage awards to see that revenue is recognized, that Unbilled A/R is converted to Billed A/R, and cash is being collected from sponsors on a timely basis
  • Manage the sub recipient monitoring database.
  • In the case of milestones/deliverables provide information to accompany the submission of grant invoices.
  • If subaward was not previously authorized by sponsor and prior approval is required, negotiate and obtain sponsor approval.
  • Ensure subawardees meets Uniform Guidance test and other compliance measures
  • Review changes to existing outgoing sub-contract budget and payment clauses.
  • Review and monitor all institutional training grants and individual fellowships to ensure students receive the full support allowed by the grant.
  • Ensure for NIH or other applicable awards that the salary cap is not exceeded.
  • Ensure UTMB policies and procedures and sponsor guidelines related to cost allowability are followed.
  • Review expenses being applied to grants, and verify whether the expenses are allocable and reasonable.
  • Train staff on Federal Costing Regulations in order to help identify appropriate direct cost and indirect costs.
  • Monitor grant expenses throughout the life of the grant using newly created grant expense reports that will help GCA staff recognize high/low spending trends.
  • Account for salary cost sharing according to UTMB Cost Sharing Policy.
  • Ensure proper completion of effort reports and appropriate charges in the Human Capital Management (HCM) PeopleSoft.
  • Review award finances monthly.
  • Resolve budget errors on purchase requisitions.
  • Serve as an advisor to the Principal investigator on financial/administrative matters.
  • Review cost transfer requests for compliance with UTMB cost transfer policy and according to the SLA.
  • Review and process the rebudgeting request.
  • Work with the principal investigator to help identify and process program income.
  • If program income exists, flag in PeopleSoft.
  • Review the lockbox account to ensure cash is applied appropriately in accordance with GCA procedures.
  • Generate reports to determine amount of money to draw down.
  • Draw down cash from funding agency on a timely basis (weekly).
  • Generate invoices to send to sponsor on a timely basis.
  • Receive check or wire from sponsor.
  • Review expenditures for unallowable expenses using exception reports.
  • Reconcile F&A on a per grant basis.
  • Ensure all subcontract/subaward invoices have been paid.
  • Identify unallowable costs prior to billing submissions to sponsoring agencies in conformance with the Uniform Guidance Regulation.
  • Verify and approve subaward invoices for accuracy (including but not limited to: account codes, budget limits, unallowable expenses, F&A calculation).
  • Resolve and manage collection and payment issues for prime contracts as well as incoming subcontracts
  • Reflect program income in the grant budget based on the deposit.
  • Begin follow-up on past due payments. The leading practice would be to initiate contact via phone to the sponsor, and maintain continued follow up with both the sponsor and principal investigator.
  • Notify the Office of General Counsel if payment request efforts fail, and if necessary use a collection agency.
  • Prepare cash transaction reports in accordance with sponsor’s requirements.
  • Work with researchers to help ensure completion of the effort reports.
  • Communicate and coordinate with principal investigators on deliverables submitted.
  • Approve RSTs and DBRs when necessary.
  • Work with PI or ASG to resolve project cost overruns, based on current deficit policy
  • Coordinate the submission of cost sharing information with the submission of a financial report to the sponsor.
  • Prepare timely and accurate financial status reports based on general ledger to sponsoring agencies according to their guidelines.
  • Forward FSR or final invoice to principal investigator for review and concurrence
  • GCA submits FSR or final invoice to sponsor.
  • Adjustments are processed.
  • GCA reviews and submits NCE to PreAward.
  • GCA processes sponsor approved no-cost extensions.
  • Gives notice of the project term date to principal investigators at 120 and 60 days prior to project termination.


  • Obtain all close out certifications for all sub agreements.
  • Maintain all documents related to sponsored project activity based on UTMB or Sponsor retention policy.
  • Gives notice of the project term date  to Principal Investigators at 120 and 60 days prior to project termination.
  • Ensure all encumbrances have been cleared.
  • Clear deficits and unallowable costs
  • Ensure that only appropriate costs are charged to the grant
  • Prepare final FSR/ Invoice to sponsor.
  • Ensure Commitment Control = Project Costing = General Ledger = FSR/Final Invoice
  • Ensure all cash has been collected and posted to award.
  • Submit FSR or final invoice  to principal investigator, including program income and cost sharing, for review and concurrence
  • GCA submits FSR/final invoice to sponsor.
  • Non-salary adjustments are processed.
  • Ensures the completion and submission of final technical reports, invention statements, equipment reports and any other reports not previously mentioned but required.
  • Confirm salary certifications have been completed.
  • Determine if deficit or residual balance.
  • If Deficit, work with department / school and principal investigator on appropriate accounts to determine which should be used to cover deficit.
  • If Residual, determine if money can be kept or must be returned to sponsor.
  • If Residual can be kept, work with principal investigator, school, and/or department to determine which account residual balance should be transferred to. Withhold unspent F&A.
  • Expedite the processing of each closed grant in accordance with UTMB SOP on grant accounts reconciliation and close out.
  • Apply status changes and inactivate projects as needed according to UTMB's grant account reconciliation and close out SOP.Retain grant and contract financial records for nine years after the last activity on the award per UTMB Policy on records retention.
  • If after adjustments expenses are less than FSR, prepare and submit an adjusted FSR. - GCA
  • If after all non-salary adjustments are made and expenses are more than reported on the FSR, the principal investigator & ASG must submit additional adjustments.