Sponsored Programs Accounting

• 2023 Single Audit (PDF)
• 2022 Single Audit (PDF)
• 2021 Single Audit (PDF)
• 2020 Single Audit (PDF)
• 2019 Single Audit (PDF)
• 2018 Single Audit (PDF)
• 2017 Single Audit (PDF)
• 2016 Single Audit (PDF)

Resources

• Tip sheet (PDF)

Effort reporting is a process required by the federal government to verify that direct and indirect labor charges and cost share efforts to federally sponsored projects are reasonable and reflect actual effort performed. On February 1, 2011, Iowa State published a formal effort reporting policy that details effort reporting and certification requirements available in the Policy Library. This policy and the corresponding requirements were published in response to an Internal Audit recommendation and the results of some very high profile audits by the Office of Inspector General (OIG).
The Uniform Guidance (2 CFR Part 200 Subpart E) Cost Principles for Federal Awards is the regulation that guides the allowability of costs on federal awards. 2 CFR 200.430 sets forth the criteria for acceptable methods of charging salaries and wages to federal awards. The regulation requires institutions to have a system of internal control which provides reasonable assurance that salary charges are accurate, allowable, and properly allocated. Effort certification is the university's means of providing this assurance of effort to sponsors.
Prior to July 1, 2019, paper effort certification forms were completed and the distribution of those forms was handled by Sponsored Programs Accounting. This process will be discussed in the section labeled "ADIN Effort Certification Process". Within this process an EASE form was completed to confirm paid effort percentages performed on federal and state sponsored projects and the cost-shared effort on any sponsored projects.
During this time the effort reporting process classified the various types of activities in which employees participated. This reporting process was also used for the following purposes:

• Quantification of faculty and staff effort for reports mandated by the State through the Office of Institutional Research
• Allocation of research space by Facilities, Planning and Management

After July 1, 2019, effort certification confirmations will be electronically routed and confirmed to fulfill Iowa State University's effort certification requirements within 2 CFR Part 200. That process will be discussed in the section labeled "Workday Effort Certification Process". In this process an effort certification form is electronically routed within Workday to confirm the effort performed on federal and federal flow-thru sponsored projects from which salary was paid as well as cost-shared effort on any federal and federal flow-thru sponsored projects.
This effort certification process will no longer be utilized for the reports mandated by the State through the Office of Institutional Research or the allocation of research space by Facilities, Planning and Management. Those needs will be addressed through other means. This effort certification may also be used to capture effort that needs to be capitalized for projects at Iowa State University.

• For additional information on the EASE form and reporting process, see the EASE Training Manual (PDF).
• For additional information on effort reporting related to NSF and NIH, see National Science Foundation (PDF) and National Institutes of Health (PDF).
• Contact Sponsored Programs Accounting at 515-294-4569 with questions on Effort Certification.

• Equipment Transfers and Sales (PDF)

These procedures are to be followed when faculty members or researchers will be leaving ISU and wish to sell or transfer equipment items purchased by ISU to their new employing institution.

• US Government-owned Property Control Manual (PDF)

This manual provides general instructions and procedures for ISU departments to use in controlling and managing US Government-owned property held by ISU. US Government-owned property includes both US Government-furnished property and property acquired by ISU where the title vests with the US Government.

The grant questionnaire that is to be completed and attached to JE’s for changes to original charges that occurred on an award.

• Grants Questionnaire

• UG ISU Costing Policy (PDF)

This version of the ISU Costing Policy was created to ensure University wide compliance with awards falling under the provisions of Uniform Guidance.

• UG PI Costing Guide (PDF)

The PI Costing Guide was created for PIs as a summary of the UG ISU Costing Policy for awards falling under the provisions of Uniform Guidance.

• A-21 ISU Costing Policy (PDF)​​​​

This version of the ISU Costing Policy was created to ensure University wide compliance with awards falling under the provisions of OMB Circular A-21.

• PI Subrecipient Monitoring Guide, PDF

The Subrecipient Monitoring Guide was created to assist PIs in the monitoring of subrecipient activities on awards.

• SPOT Training, Workday Course

Sponsored Programs Online Training found in Workday.  This course was created as an introductory overview of topics important to the post-award management of sponsored projects.

The below list is not intended to be all-inclusive. Please reference your award’s Terms and Conditions along with the sponsor’s guidance for the most up-to-date and applicable rules governing your funding.

National Institutes of Health (NIH)

NIH awards typically utilize Budget Periods and Project Periods along with competing and non-competing segments.  The Budget Period represents the period the current budget is issued for, while the Project Period represents what is known as the Competitive Segment.  A Project Period is limited by NIH to a maximum of 5 years, exclusive of no-cost extensions.

When NIH issues an award, the Notice of Grant Award will list both a budget period and an award period:

Budget Period: 09/01/2024 – 08/31/2025  - this is your current year’s budget

Project Period: 09/01/2024 – 08/31/2029  - this represents the overall Competitive Segment

When the Project Period ends, a PI may submit an application for a Competitive Renewal.  If awarded, additional funding for the project will be received and a new Award and Grant Line will be established.  The existing Award and Grant Line will be closed as of the end date listed and spending must stop.  NIH will not allow cost overruns to be transferred from one competitive segment to the next.  It is SPA’s recommendation that, when you know you will be receiving a competing renewal, a request should be sent to OSPA for an Advance Account number to avoid the potential for cost overruns on the prior competing segment.

US Department of Justice (DOJ)

DOJ awards require PIs to complete progress reports on a semi-annual basis, typically 30 days after June 30 and December 31.  These are submitted to OSPA for entry into DOJ’s online system, so must be sent in time for OSPA to enter them prior to the reporting deadline.

DOJ restricts the overspending of the amounts budgeted for either Direct Costs or Indirect Costs.  The overspending of either category requires sponsor approval or those costs will be disallowed.

The Sponsored Programs Allowability and Appropriateness Manual references how to know if expenses are allowable on sponsored programs at Iowa State University. 

• Sponsored Programs Allowability & Appropriateness Manual (PDF)

The Sponsored Programs Procedures Manual references all post award financial management topics related to managing sponsor programs at Iowa State University. 

• Sponsored Programs Procedures Manual (FKA SPOT Manual) (PDF)

Below are names of reports found within Workday that can be used to manage sponsored funding.  A description of the information contained in the report is included. 

Finance Service Delivery also maintains a list of Workday reports along with a Workday Learning presentation introducing reports in both legacy and Workday systems. 

Awards Dashboard

A Finance Service Delivery knowledge base article exists with additional instructions for running this report.

• Displays the portfolio of awards, portfolio of awards grant version, awards expiring in 90 days, subcontractor portfolio, ISU SPA Financial Report - Award Line Summation, and ISU SPA Financial Report - Award Line Detail. 
• The portfolio of awards can be sorted to show those awards with overspent accounts by sorting on the "Unspent Balance" column. 

ISU SPA Financial Report

• Summary by award level, then grant level for each award. 
• Can be used when needing to look at the award by each grant worktag (award line). 
• Does not download to the detailed level, can only be viewed in the detailed level.
• To expand to each grant worktag (award line), to see individual object code level, continue to click on the arrow on the left. 
• Report also summarizes going up.
• Additional award detail information can be accessed going to the award header (denoted in blue text) at the very top of the report, right clicking on the "brick" and choosing to "see in new tab" option – this will display the award overall.

ISU SPA Financial Report – Consolidated

• Summarizes by overall award family by object class code. 
• Used to determine if the award is overspent by individual object class code lines, which is required by some sponsors.
• Utilized to determine if the overall award is overspent by object class code level for re-budgeting purposes with the sponsor.

ISU SPA PI Unspent Report

A Finance Service Delivery knowledge base article exists with additional instructions for running this report. 

• Similar to the ISU SPA Financial Report – but this shows an ESTIMATE of what is left to spend in direct expenses per award line.  This is not by object class code level.
• This is to be used by PIs to help them ESTIMATE what is left to spend on direct funding for their award

ISU SPA Financial Transaction Report

• Displays the detail of all expenses for the award life to date