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height:unset"><span></span></a> <div class="header-region"> <div class="block block-search " role="search" id="block-search-form"> <form action="/how-to-guides/contracts-grants-accounting/award-spending" method="post" id="search-block-form" accept-charset="UTF-8"> <label class="element-invisible">Search form</label> <div class="form-type-textfield form-item-search-block-form"> <label class="element-invisible" for="edit-search-block-form--2">CO Search</label> <input title="Enter the terms you wish to search for." placeholder="" type="text" onblur="if (this.value == '') {this.value = 'Search this site';}" onfocus="if (this.value == 'Search this site') {this.value = '';}" id="edit-search-block-form--2" name="search_block_form" value="Search this site" size="30" maxlength="128" /> </div> <div class="form-actions form-wrapper" id="edit-actions"><input type="submit" id="edit-submit" name="op" value="Search" /></div><input type="hidden" name="form_build_id" value="form-60nfSScUTD1ETqNkRtEKDUL6xJ9LErXdnqwqeYSOQmY" /> <input type="hidden" name="form_id" value="search_block_form" /> </form> </div> <nav class="block block-menu-block " role="navigation"> <ul class="menu"><li class="menu-mlid-2426"><a href="/search/form">Forms</a></li> <li class="menu-mlid-3836"><a href="/search/how-to-guide">How-To Guides</a></li> <li class="menu-mlid-3841"><a href="/news">News</a></li> <li class="menu-mlid-3846"><a href="/services/controllers-office">Contact Us</a></li> </ul> </nav> </div> </div> </header> </div> <div class="page-container"> <h2 class="element-invisible">You are here</h2><div class="breadcrumb"><span class="inline odd first"><a href="/">Home</a></span> <span class="delimiter">禄</span> <span class="inline even">Contracts & Grants Accounting</span> <span class="delimiter">禄</span> <span class="inline odd last">Award Spending</span></div> <div class="page row clearfix"> <div class="inner-wrapper"> <div role="main" id="main-content" class="col"> <h1>Award Spending</h1> <div class="panel-display panel-1col clearfix" > <div class="panel-panel panel-col"> <div>  <article class="node node-co-functional-process-article " about="/how-to-guides/contracts-grants-accounting/award-spending" typeof="sioc:Item foaf:Document"> <header> <h2 ><a href="/how-to-guides/contracts-grants-accounting/award-spending" rel="bookmark">Award Spending</a></h2> </header> <span property="dc:title" content="Award Spending" class="rdf-meta element-hidden"></span> <footer class="article-meta"> </footer> <div class="content"> <div class="field field-type-text-with-summary field-name-body field-name-body"> <p>The proper administration of an award, including award spending, is the responsibility of the Principal Investigator (PI) and department. It is important the PIs and departments understand the terms and conditions of the award in order to fulfill the requirements outlined by the awarding agency. PIs are responsible for oversight of financial, scientific, and compliance aspects of the award. PIs and departments exercise budgetary control and ensure that expenditures incurred are within the authorized budget and period and that only those costs that are allowable, allocable and reasonable are charged. Sufficient records to support sponsored project transactions must be maintained, available for audit, and demonstrate compliance with contract terms, UC policy, accounting guidance, and federal regulations.</p> <p>Contracts and Grants Accounting (CGA) oversees post award compliance requirements, and provides tools and training to help the department in the proper administration of their awards.</p> <h2>Related Key Topics</h2> <ul> <li><a href="/how-to-guides/contracts-grants-accounting/research-administration-system">Research Administration System (RAS)</a></li> <li><a href="/service-units/myreports">MyReports, UCSF's Financial Reporting System</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/how-survive-external-audit">Audits (how to survive an external audit)</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/award-modifications-budget-adjustments">Award Modifications and Budget Adjustments</a></li> <li><a href="/how-to-guides/accounts-receivable-banking-services/handling-cash-checks">Cash Handling</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/cost-sharing-sponsored-awards">Cost Sharing on Sponsored Awards</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/effort-reporting-effort-reporting-system-ers">Effort Reporting (retired)</a></li> <li><a href="/services/award-verification" target="_self">Award Verification</a></li> <li><a href="/how-to-guides/general-accounting/general-ledger-verification">General Ledger Verification</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/outgoing-subawards-process-monitoring">Outgoing Subaward Process and Monitoring</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/accounting-program-income">Program Income</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/state-california-awards-appropriations-billing">State Awards</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/understanding-facilities-administrative-fa-rates-base">Understanding F&A Rates and Base Codes</a></li> <li><a href="/how-to-guides/contracts-grants-accounting/additional-compensation-t32f32-postdoctoral-fellows">Additional Compensation for T32/F32 Postdoctoral Fellows from Federal Funds</a></li> </ul> <p> </p> </div> <aside class="group-resources co-Card u-flexBox" id="co-htg-resources"><div class="group-references field-group-div"><h2><span>References</span></h2> <div class="field field-type-entityreference field-name-field-co-related-htg field-name-field-co-related-htg"> <div class="field-items"> <div class="field-item even"><a href="/how-to-guides/contracts-grants-accounting/accounting-program-income">Accounting for Program Income</a></div> <div class="field-item odd"><a href="/how-to-guides/contracts-grants-accounting/additional-compensation-t32f32-postdoctoral-fellows">Additional Compensation for T32/F32 Postdoctoral Fellows from Federal Funds</a></div> <div class="field-item even"><a href="/how-to-guides/contracts-grants-accounting/award-modifications-budget-adjustments">Award Modifications and Budget Adjustments</a></div> <div class="field-item odd"><a href="/how-to-guides/general-accounting/general-ledger-verification">General Ledger Verification</a></div> <div class="field-item even"><a href="/how-to-guides/contracts-grants-accounting/how-survive-external-audit">How to Survive an External Audit</a></div> <div class="field-item odd"><a href="/how-to-guides/accounts-receivable-banking-services/handling-cash-checks">Handling Cash and Checks</a></div> <div class="field-item even"><a href="/how-to-guides/sponsored-research-post-award-administration/outgoing-subawards-process-monitoring">Outgoing Subawards Process and Monitoring </a></div> <div class="field-item odd"><a href="/how-to-guides/contracts-grants-accounting/state-california-awards-appropriations-billing">State of California Awards - Appropriations and Billing</a></div> <div class="field-item even"><a href="/how-to-guides/contracts-grants-accounting/research-administration-system">The Research Administration System</a></div> <div class="field-item odd"><a href="/how-to-guides/contracts-grants-accounting/understanding-facilities-administrative-fa-rates-base">Understanding Facilities & Administrative (F&A) Rates and Base Codes</a></div> </div> </div> <div class="field field-type-entityreference field-name-field-field-co-htg-related-qrg field-name-field-field-co-htg-related-qrg"> <a href="/sponsored-research-post-award-administration/training/ras-user-reference">RAS User Reference</a> </div> <div class="field field-type-link-field field-name-field-link field-name-field-link"> <a href="https://osr.ucsf.edu/academic-senate-95-rule">Academic Senate 95% Rule</a> </div> </div><div><h2><span>Forms</span></h2> <div class="field field-type-entityreference field-name-field-co-htg-related-form field-name-field-co-htg-related-form"> <div class="field-items"> <div class="field-item even"><a href="/forms/contracts-grants-accounting/cost-sharing-budget-template">Cost Sharing Budget Template</a></div> <div class="field-item odd"><a href="/forms/contracts-grants-accounting/request-approval-departmental-cost-transfer-reviewer">Request For Approval of a Departmental Cost Transfer Reviewer</a></div> </div> </div> </div><div class="group-policy field-group-div"><h2><span>Policies</span></h2> <div class="field field-type-entityreference field-name-field-co-htg-related-policy field-name-field-co-htg-related-policy"> <div class="field-items"> <div class="field-item even"><a href="/policy/contracts-grants-accounting-award-verification-coming-april-2021/expenditures-sponsored">Expenditures of Sponsored Projects (300-19)</a></div> <div class="field-item odd"><a href="/policy/contracts-grants-accounting-award-verification/uniform-guidance">Uniform Guidance</a></div> </div> </div> </div></aside> </div> </article> </div> </div> </div> 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