The importance of the submission of such a report on a timely basis cannot be overstated. In a grant or contract arrangement, unlike a gift, the sponsor expects and deserves to be informed of results. Such losses could become a liability chargeable to the department and college. The latter three are the responsibility of the Office of Contract and Grant Accounting. The Office of Technology Commercialization will provide assistance with invention reports.
Many departments have services that provide assistance in fiscal and other administrative matters.
OCGA will make no adjustments such as encumbrances, expenditures, or cost transfers without initiation of such adjustments from the Principal Investigator or his or her designee. Such records are maintained primarily by the Office of Research Administration and Advancement and Office of Contract and Grant Accounting. In addition each Department is expected to maintain records at the local level, such as those recording and justifying charges to sponsored accounts for personnel appointments, salaries, payroll documents, purchase requisitions and orders, and other primary documents. Records at the Offices of Contract and Grant Accounting and Research Administration and Advancement are audited regularly by federal, state, and other external auditors and by the University's internal audit office. However, no external auditors may examine records or interview staff within any campus department or unit without first presenting a letter of authorization to the department chair.