Dr. McCann:

I've looked at this issue a few times in the past and have seen several
different implementations of  research organization.  The majority of
organizations have their accounting and administrative functions
separate.  This is largely due to the certification at the bottom of the
financial reports certifying that they are an accurate representation of
the college's General Ledgers (not in so many words, but this is the
gist of it).  Controller's will say that because of this, any financial
statement originating from an office other than theirs cannot be
trusted.  Indeed, if we look at research administrator's statements
about PIs submitting a "financial report" we often hear the words that
if it didn't come from the finance office, it is not an official document.

Some schools will make an allowance for inaccuracies in reporting by non
controller functions that specialize in a certain function such as
research administration.  This enables them to allow grants accounting
to reside in the research office rather than the Controller's.  This
generally works out fine until there's a major problem.  Then the
accounting function reverts back to finance.  Benefits are, as you
wondered, better controls on the financial management of grants.
Pre-award/Post-award demarcations become blurred and actual management
occurs.  It elevates the awareness of all about the importance of
getting the invoices and financial reports submitted on time, effort
reports certified, unallowable costs handled, and financial closeouts
done timely, among many other issues.

In truth, PIs are really only concerned with their research, and that's
why we need to be as invisible as possible to them.  The accounting
functions seem to have been able to do that, by and large.  The only
time we think of accounting is when we get paid our travel
reimbursements, or when a vendor calls about a payment.  There is a good
bit of real concern when non Controller offices prepare "Official"
financial statements.  While the blurring of lines between pre and post
is nice, the real effectiveness of enjoining research admin to help with
getting the administratia of post award activities completed is very
limited.  PIs simply don't want to certify anything especially if they
need to move salary charges around at the end of the award.  Unallowable
costs are usually handled by either the department chair or an
administrative assistant dean anyway, and controllers usually have good
relations with them to begin with.

About 30 years ago, Dr. Ray Woodrow of Princeton was sponsored by NSF to
research various administrative organizations in support of research
activities.  He wrote a small book that was published by NCURA called
"Administration For Research".  Even though it's an old book, the
general issues remain.  If you can get a copy of it, read it.  It is a
short book, but has lots of useful information in it.

Good luck!

Greg

McCann, John wrote:

>Our grants accountant recently left the college and we are exploring ways to
>make the position more "customer-friendly" and accessible to PIs.  This
>position is commonly located either in the business division of institutions
>or in the office of sponsored programs.  I'd much appreciate your thoughts
>on the advantages and disadvantages of locating the grants accountancy
>function in either place.  Thank you......
>
>John McCann, M.P.A., Ph.D.
>Academic Grants Manager
>Office of the Academic Vice President and Provost
>The Evergreen State College
>2700 Evergreen Parkway NW
>Olympia, WA 98505
>
>E-mail: xxxxxx@evergreen.edu
>Phone: 360-867-6045
>Fax: 360-867-6745
>
>
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