The Office of Grant and Contract Accounting provides the following services to NDSU departments. Please contact us with any questions pertaining to these services offered.
Personnel Activity Confirmation (PAC) - Individuals who are paid from or are contributing effort on a sponsored agreement receive a PAC form on a semester basis. The form is an after-the-fact reporting based on payroll records. Effort percentages are mathematically assigned to each funding source based on the distribution of salary for the month. Each employee should review the effort percentages and adjust the percentage on the form, if necessary, to reflect actual effort expended on each project. Federal regulations require effort on federal funds to be equal or greater than the salary paid on the fund.
Any corrections in salary or effort will be documented by returning the form to the employee to recertify the change.
Additional information on effort certification can be found in the NDSU Policies and Procedures Manual, Section 821
The Grant and Contract Accounting Office is the primary contact for the biennial single audit performed by the North Dakota State Auditor's Office. This audit is required by the Single Audit Act Amendments of 1996 and the US Office of Management and Budget Circular A-133, "Audits of States, Local Governments, and Non-profit Organizations."
Financial Billings and Reports
It is the responsibility of the Office of Grant and Contract Accounting to review the Sponsoring Agency's agreement and set up a billing schedule. This office will submit all bills and necessary financial reports to the Sponsoring Agency and will deposit checks received in the appropriate project. After the end of an award period, the Office of Grant and Contract Accounting will review the award document and submit all final bills and/or financial reports required by the Sponsoring Agency.
The Grant and Contract Accounting Office is responsible for providing university departments with the accounting information that is necessary for their grant management purposes. This is done through the provision of on-line access to departmental grant account information.
Grant Account Auditing
The Grant and Contract Accounting Office is responsible for auditing payments made from grant and contract funds. All travel vouchers, interdepartmental billings, request for payment forms and receiving reports to be paid on grant accounts will be reviewed in this office. On-line payments from grant accounts funds are also subject to audit via electronic monitoring.
Grant Rebudgeting and/or Extensions
The approvals required for budget changes or extensions to existing awards are determined by the terms and conditions of the award. Prior approval by the sponsor may be required to make a change. The Grant and Contract Accounting Office will assist in making the change and obtaining any necessary approval.
Initiate New Grant Accounts
The Grant and Contract Accounting Office receives original documentation for new grant awards from the Sponsored Programs Administration Office. When all documentation is received, this office will assign a project number for use on all transactions for this award.