Having worked in both environments at different institutions, I feel that
the Grants Accounting office works best, is more productive and more
service oriented when the pre and post award functions report to the same
person.

There is the tendency for a grant accounting operation, when under the
direction of a Controller at a university, to take on a green eye-shade
approach to many of their decisions.  They are reporting to another master
that sets up procedures for the accounting and budgeting operations but may
be in conflict with research operations.. If a university has a budgeting
department like the one at the university that I had been formally
employed, they would want 5 expense object codes to describe the different
methods of mailing an envelope.(there is local mail, overnight priority,
overnight standard, 2 day delivery, etc. etc. etc.)  My decision, of
course, was not to use any of the 5 object codes and then have it charged
to the supply expense line of the grant. This is the KISS method.  I
realize that not all universities may operate in this manner.   However,
what I have experienced and what I have observed at other institutions
clearly indicate that there is a more consistent application and
interpretation of research policies and regulations which translates into a
 more creative approach toward finding solutions when the pre-award,
post-award and research accounting areas report to a Director of Research
Administration.  This translates into better service to the faculty and
that is one of our primary functions.

Charlie Tardivo
Director of Grant Administration and Accounting Operations
Whitehead Institute for Biomedical Research