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 |
- Download the GL and DPE to PDF
- Limited review of the PDF for large dollar amounts, unrecognizable vendors or line items
|
- Download the GL and DPE to PDF
- 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).
- Limited review of the PDF for large dollars amounts, unrecognizable vendors or line items.
- Find back-up documentation for these mentioned items.
- Check and confirm calculation of indirect costs is correct.
|
- Print out GL and DPE
- 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.
- Attach documentation to ledger for each non-recurring expenditure (e.g., no documentation required for monthly IT infrastructure cost).
- Check and confirm calculation of indirect costs is correct.
|
