At the University of Nebraska at Omaha, the activities are handled as
follows:

1. Time & Effort Reporting:  Grants Accounting has the responsibility
for generating the Time and Effort reports and ensuring that the
Investigators sign their effort certifications.
2. Documenting Matching Requirements:  The source of the matching funds
is required by the Office of Sponsored Programs & Research on the internal
proposal routing form.  After the award has been received, Grants Accounting
requests from the Project Director the necessary information for time and
effort reporting if the match is salaries, and documentation for other matching
expenditures.  Grants Accounting ensures that the match is adequate..
3. Ensuring Available Funds:  The Grants Accounting Department no longer does
pre-audit review on expenditures.  The Project Director is responsible for
charging proper expenditures the account.  Unfortunately, we have no
automated system to stop an expenditure, which exceeds the budget, from
posting to an account.  The Grants Accounting department checks the ledgers
each month, points out any errors to the Project Directors, and ensures
that the errors (including over-expenditures) are corrected.
Janet Paap
Manager of Grants Accounting
University of Nebraska at Omaha