Section 3.10.5: Financial and Physical Resources

Judgment of Compliance

Requirement

Narrative

McNeese State University's Office of Research Services and Sponsored Programs is administered by the Director of Research Services, who reports to the Provost & Vice President for Academic Affairs. McNeese Organizational Chart . The Office of Research Services coordinates the proposal process, which includes training sessions, approval, budget verification, reproduction, and submittal to the appropriate funding agency, as well as maintaining a library of grant and contract sources. Once a grant or contract is awarded the ORS is responsible for the administration of the grant. Appropriate policy and procedures can be found at Grant Writing Policy For External Grants.

When a proposal has been submitted to the Office of Research Services it is placed in a routing folder and presented to the following individuals for their signed approval: Department Head, College Dean, appropriate Vice-President (usually the Academic Vice-President), Vice President of Business Affairs and University President. When the granting agency then submits a contract for final approval to the institution, the University President signs in accordance with the University of Louisiana System Policy and Procedure Memorandum regarding Grant Applications/Contract Documents.

Once the Principal Investigator receives the award, he forwards a final copy of the grant, award letter, and approved budget to the Office of Reserach Services. A copy is then forwarded to the Grants Accountant, who sets up the new MSU account, and the original is placed on file. The Office of Research Services then sends the principal investigator copies of the general policies and procedures for expending grant funds along with a new account number.

The Grants Accountant transmits financial reports to the granting agencies on a quarterly, semi-annual or annual basis and transmits summary expenditures reports to the principal investigators on a monthly basis, sets up and monitors budgets, requests revenue, and reviews expenditures and reimbursements to ensure that they are properly documented and are in accordance with the terms of the grant, as well as state and federal law. The Grants Accountant sends copies of the budget reports each month by e-mail to the Principal Investigators.

The University grant and contract accounts are audited every other year by the Legislative Auditor for the State of Louisiana. McNeese had one audit finding in 2003 which was immediately remedied. The University's Internal Auditor also reviews contracts and grants. The most recent audit of October 15, 2002 found that grants and contracts were in line with University goals and objectives, internal controls appeared adequate, and that they were in compliance with sponsor agreements and applicable regulations. . _These grants and contracts are also subject to review and audit by the Louisiana Board of Regents and the various granting agencies. The Louisiana Legislative Auditor's Management Letter issued March 8, 2006 may be found in the supporting documents.

The University Foundation accepts, processes, and manages private funding for grant purposes. The Foundation is a seperate legal entity set up as a 501(c)(3) organization. Their Board of Directors is responsible for the financial administration. Their records are audited annually by an independent accounting firm. The McNeese Foundation and McNeese University have a joint services agreement. (Charter, Policies & Procedures, latest audit, joint services agreement)

Supporting Evidence

Accountant II Job Description

Affiliation Agreement between Mcneese State University and the McNeese State University Foundation

University of Louisiana System Policy on Grant Applications/Contract Documents

2002 Contracts and Grants Audit

McNeese Office of Research Services Contract Routing Folder

Legislative Auditor Audit Report June 30, 2001

Internal Audit - October 15, 2002