Office of Sponsored Research - 600.01 - Reporting Overview

Title

Office of Sponsored Research - 600.01 - Reporting Overview

Purpose

Timely compliance of reporting requirements sustains the University’s integrity in research, maintains continuity of sponsor support, prevents the threat of debarment to the University research community, and protects the University-Sponsor-Research Team relationship from being compromised.

Policy Statement

The University is mandated to comply promptly with Federal, State, and sponsor reporting regulations regarding programmatic, regulatory, fiscal, personnel, and property stewardship requirements of sponsored research, as established in 2 CFR Subpart D.

The Office of Sponsored Research (OSR) works in partnership with Principal Investigators (PIs) and Departmental Administrators (DAs) to provide accurate, timely reports to sponsors. To that end, OSR monitors reporting requirements and other deadlines to ensure compliance with the terms and conditions of the award and to provide a continuous exchange of accurate, current information among the University, the PI, and the sponsoring agency.

PIs and DAs play a critical role in keeping the University in good standing with sponsors by maintaining day-to-day financial and technical information essential for accurate reporting.

Reporting compliance falls into three basic categories:

  • Project Performance Reports
  • Financial Status Reports
  • Effort Reporting

In addition to these elements, final reporting on property stewardship and technology transfer/intellectual property may also be required. The frequency of performance and financial reports are determined by the sponsor and is specified in the terms and conditions of the award or contract.

Reporting increment outline:

  • Interim reports for smaller increments within a longer budget period (monthly, quarterly, or semi-annual reports)
  • Annual reports covering a 12 month period
  • Final reports prepared at the end of project funding
  • Effort reports prepared every two (2) pay periods for SHRA personnel and quarterly for EHRA personnel

Record retention requirements of 2 CFR §200.333 state that financial records, supporting documents, and any other records pertinent to the award must be retained for three (3) years from the submission date of the report, regardless if it is an interim or a final report.

I. Project Performance Reports

These programmatic or technical reports are prepared by the PI and contain a comparison of actual accomplishments to established goals, the findings of the project, and any other pertinent information regarding the research for the period being reported.

In accordance with 2 CFR §200.328 (Monitoring and Reporting Program Performance), the following guidelines apply to the frequency of reporting unless otherwise stated in the terms and conditions:

  • If significant developments that impact the performance of the award occur, a report must immediately be submitted to the funding agency.
  • If the funding agency requires quarterly or semi-annual reports, the reports must be submitted to the agency within 30 days after the reporting period end date.
  • If the funding agency requires an annual report, it must be submitted to the agency within 90 calendar days after the grant year end-date.
  • The final report is due to the agency within 90 calendar days after the date of award termination.

II. Financial Status Reports

The sponsor’s financial reporting requirements and frequency will also be spelled out in the award terms and conditions. Typically, these reports include a summary of program expenditures during a stated period. For every financial report (interim, annual, and final), OSR relies on award data in ConnectCarolina and information provided by the PI and DA. Therefore, the awarding department must work closely with OSR to provide expenditure data that meets the requirements of the sponsor.

In accordance with 2 CFR §200.327, OSR prepares financial reports according to specific guidelines as determined by the funding agency. The sponsor will also prescribe whether reporting will be based on a cash or accrual basis as well as the frequency of reporting. The reports must be submitted to the agency within 30 days after the specified reporting period. Annual and final financial reports must be submitted within 90 calendar days from the award budget end date.

III. Effort Reporting

Effort reports are prepared by the department and submitted to OSR for approval and processing. University employees are mandated by Federal regulations to report the official effort they expend on sponsored research activities in compliance with 2 CFR §200.430. These reports are based on the total percentage of time applied to a given sponsored research project, independent of the notion of a finite work week (e.g., a 40 hour work week).

Related Requirements

Unit Policies, Standards, & Procedures

Contact Information

For questions regarding this operating standard and its related procedure, please contact ResAdminOSR@unc.edu.

For questions regarding Pre-Award management or Post-Award administration, please contact the assigned Sponsored Projects Specialist (SPS).

For invoicing, reporting and other financial matters, please contact the assigned Sponsored Projects Accountant. OSR Staff assignments are found in RAMSeS or on the OSR website.

History

Document History
Date Revision
05/15/2018 Revised to coincide with the release of the new OSR Website.

The operating standards in the Office of Sponsored Research Operating Standards & Procedures Manual supersede any OSR operating standards, procedures and appendices previously included in the University Business Manual, a publication of UNC-Chapel Hill’s Division of Finance.

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Details

Article ID: 132329
Created
Thu 4/8/21 9:28 PM
Modified
Fri 7/23/21 1:18 AM
Effective Date
If the date on which this document became/becomes enforceable differs from the Origination or Last Revision, this attribute reflects the date on which it is/was enforcable.
02/19/2021 9:19 AM
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
Title of the person who is primarily responsible for issuing this policy.
Distinguished Professor
Last Review
Date on which the most recent document review was completed.
02/19/2021 9:19 AM
Last Revised
Date on which the most recent changes to this document were approved.
05/17/2019 12:00 AM
Origination
Date on which the original version of this document was first made official.
03/31/2009 12:00 AM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Research