Our auditors are questioning expenses that we incurred after the start-date of
grant agreements but before the agreements were signed and executed.  I believe
that their concern is that these are not allowable grant expenses (rather than
the risk the college is taking in incurring the expenses).  This is causing
delays in getting account numbers for grants and making arrangements for
travel, hiring students, ordering supplies and equipment, etc.  In most cases
these are "promises to pay" rather than the actual charges -- and in all cases
we know the official project start-date will be     earlier than the date of
signing (or that "pre-award costs" are specifically authorized as in the case
of NSF).

I'm looking for advice and information from those of you who know more about
pre-award costs and auditors than I do!

 Franci Farnsworth
 Middlebury College
 xxxxxx@middlebury.edu
    802-388-3711x5889