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SAS 115 Best Practices

Each division currently has the authority to decide how to operationalize the verification and review process for expenses to fulfill UCSF's SAS 115 requirements. The following is a departmental guideline based on the types of funds that are managed.


RISK→
Non Sponsored Funding Non Federally Sponsored Funding Federally Sponsored Funding
Frequency of Review No less than quarterly No less than bimonthly Monthly
Review Procedure
  1. Download the GL and DPE to PDF
  2. Limited review of the PDF for large dollar amounts, unrecognizable vendors or line items
  1. Download the GL and DPE to PDF
  2. Review PDF for unallowed NCA groups per the award's terms and conditions (e.g., AHA will not permit expenses for textbooks or computer technical support).
  3. Limited review of the PDF for large dollars amounts, unrecognizable vendors or line items.
  4. Find back-up documentation for these mentioned items.
  5. Check and confirm calculation of indirect costs is correct.
  1. Print out GL and DPE
  2. Review documentation for each expenditure to ensure compliance with OMB A-21 guidelines (allowability, allocability, reasonableness and consistency) by agency, UCSF CAS guidelines, and other Campus policies.
  3. Attach documentation to ledger for each non-recurring expenditure (e.g., no documentation required for monthly IT infrastructure cost).
  4. Check and confirm calculation of indirect costs is correct.
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