Manual Revision Record (MRR)

Grant, Contract & Gift Accounting Manual
Section: Manual Revision Record
Effective: 03/09/2004

2004-2007

2007

Date

Policy

Summary of Change

11/02/2007

GCG 205-18
39XXX - Travel

Updated last bullet for category of travel.
10/22/2007

GCG 209-08
Cost Transfers/
Redistribution

Updated all verbiage for policy.

2006

Date

Policy

Summary of Change

10/05/2006

GCG 204-05
Facilities and Administrative Costs (Formerly Indirect Costs)

Further defined what constitutes "indirect costs" and minor editing of text throughout.
10/05/2006 GCG 302-01
Closing Fixed-Price Grants
Added a sentence to the procedure section "Cash balances exceeding 20% of total award will require agency approval."
8/25/2006

GCG 205-07
220XX, 225XX - Communications and Shipping

Added "Communication Allowance" to list of costs not allowable grants and contracts.

GCG 205-01
Internet Connection Charges on Sponsored Projects

Deleted "internet" from account code category and updated policy according to OMB Circular A-21.

5/12/2006

GCG 205-07
220XX, 225XX - Communications and Shipping

Deleted last sentence in GCG 205-07 referencing GCG209-04.

5/12/2006

GCG 209-04
Internet Connection Charges on Sponsored Projects

Deleted GCG 209-04 from GCG manual.

3/21/2006

GCG 209-08
Cost Transfers/Redistribution

Policy was updated to reflect the current FIS Banner approval process.

2004

Date

Policy

Summary of Change

4/12/2004

GCG 209-06
Temporary Terminations

Temporary termination of a sponsored project due to a deficit balance may be avoided if the department submits a guarantee letter to the Office of Post Award Administration.

3/9/2004

Entire manual

Updated contents and reformatted manual to the PPMM Program.

2008-2010

2010

Date

Policy

Summary of Change

02/09/2010 GCG 206
Subcontracts
Updated policy.
02/09/2010 GCG 103
Expanded Authority - Budget Changes, Pre-Award Costs & No-Cost Extensions
Updated link to OPAS form.
02/09/2010 GCG 102-02
Award Approval & Set Up
Updated Responsible Party for Procedure 2.
12/20/2010 GCG 214
Cash Advances and INterest Calculation
Created New Section

2009

Date

Policy

Summary of Change

03/11/2009 GCG 213-01
Program Income on Grants
Created new policy.

2008

Date

Policy

Summary of Change

10/20/2008 GCG 211
Facilities and Administrative Costs
Updated use of effort reports with additional information.
10/15/2008 GCG 204-05
Facilities and Administrative Costs
Updated link to Sponsored Programs website.
10/13/2008 GCG 103
Expanded Authority - Budget Changes, Pre-Award Costs & No-Cost Extensions
Removed US Department of Interior (USDI).
GCG 205-19
39492 In-State Sponsored Workshop Speaker Travel - No Indirect Cost
Updated verbiage for in-state sponsored workshop speaker travel.
GCG 211
Personnel Activity Effort Reporting (PAR)
Updated percentage under PAR Coordinator from 10% to 5%.
GCG 212
Cost Share
Updated percentage under policy from 10% to 5%.

2011-2014

2014

Date Policy Summary of Change
  209-08:Cost Transfers/Redistributio Entire section updated
  215: Travel on Sponsored Projects Created new section
  205-18: 39XXX-Travel deleted content. See GCG 215: Travel on Sponsored Projects
  209-09:Fly America (Federally Funded Air Travel) deleted content. See GCG 215: Travel on Sponsored Projects
  205-19: 39492 – In-State Sponsor Workshop Speaker Travel – No Indirect Cost deleted content. See GCG 215: Travel on Sponsored Projects

2013

Date Polciy Summary of Change
8/20 103: Expanded Authority - Budget Changes, Pre-Award Costs & No-Cost Extensions Removed AID – Agency for International Development
9/30 203: Expenditure Approvals general update
12/2 206: Subawards Changed terminology from Subcontracts to Subawards

2012

Date

Policy

Summary of Change

10/23/2012 GCG 208: Participant Support Costs Updated content throughout entire section
10/23/2012 GCG 209-03: Sponosred Award Cost Overrun Updated content throughout entire section
10/23/2012 GCG 209-05: Over Expenditure Updated content throughout entire section
10/23/2012 GCG 204: Expenditure Account Codes Updated content throughout entire section
10/23/2012 GCG 206: Subcontracts Updated content throughout entire section

2011

Date

Policy

Summary of Change

02/09/2011 GCG 407
Reference Websites
Removed link to TRA manual