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About this Guide
The Sponsored Programs Accounting and Administration Policy Guide, revised September 21, 2004, has been developed to assist and support those involved with the administration of sponsored programs at Clemson University. This guide supersedes the previous issue of the Sponsored Programs Policies and Procedures Manual, dated March 25, 2003. People who can benefit from this guide include Principal Investigators, Grants Coordinators and Monitors, Department Chairs, Deans, and Campus Business Officers, although others involved with sponsored programs can also benefit. The guide will help those responsible for any aspect of a sponsored program to correctly plan and document all related activities and purchases. Hard copy updates will not be issued; however, periodic updates will be provided here on our website.
What is the Department of Sponsored Programs Accounting & Administration?
The Department of Sponsored Programs Accounting and Administration (SPAA) is part of the Clemson University Division of Financial Affairs and reports directly to the Chief Financial Officer. SPAA oversees the post-award administration of restricted sponsored projects funded from external sources, including the administration of projects awarded to the Clemson University Research Foundation (CURF).
What is a sponsored program?
A sponsored program is a project, normally in the form of a grant or contract or cooperative agreement, that is funded from external sources including federal, state and local governments, or private corporations or foundations. The award of a contract or grant creates a legal relationship to achieve a purpose or objective under specified conditions. The purpose of the award, the nature of the relationship established, and the control exercised by the awarding agency often make a grant indistinguishable from a contract. However, grants, unlike contracts, do not allow for profit or a fee in excess of actual costs. A chart in the Appendix explains the differences between a grant, a contract, and a cooperative agreement. Sponsoring organizations may grant awards directly to Clemson University, or to the Clemson University Research Foundation (CURF), which subcontracts to Clemson University. The projects are designated as Restricted Current Funds because separate accounts are mandated for each project. These separate accounts document the receipt and expenditure of such funds for the "restricted" purpose or project for which the sponsor intends.
Who is involved in the administration of a sponsored program?
Principal Investigators, Grants Coordinators and Monitors, Department Chairs, Deans, and Campus Business Officers work together with SPAA to meet all contractual obligations and to follow regulations throughout the administration of each sponsored program. Since sponsored programs bring significant financial support to Clemson University, proper administration of such programs increases the University’s opportunities for new and renewed grants and contracts.
The Principal Investigator (PI) is principally responsible for the sponsored program. S/he is obliged to comply with the award conditions. SPAA will assist the PI or other departmental personnel, explaining any financial matters that the PI may not understand. Recipients of federal grants and contracts must comply fully with applicable federal requirements, detailed in the following Office of Management and Budget circulars, available online by clicking the titles:
How can SPAA help me?
SPAA serves as a liaison between each project’s University Principal Investigator and the sponsoring agency to ensure that the University complies with all financial and non-financial/technical provisions in the terms and conditions of the agreement. As a liaison, SPAA advises appropriate University officials on matters relating to federal, state, and University regulations and ensures that the University complies with all provisions pertaining to contracts, grants, cooperative agreements, and other types of sponsored program agreements.
Most sponsored programs at Clemson University are audited, externally and/or internally. SPAA keeps auditable records and helps the college/department maintain auditable records in support of all direct and facilities and administrative charges to sponsored projects. Because SPAA is the fiscal authority for sponsored projects, this department prepares, records, and submits claims for reimbursement, financial reports, statements, and other non-technical documents required for sponsored projects.