Financial Affairs

CWU Grant and Contract Accounting

The Grant and Contract Accounting (GCA) department provides accounting and financial compliance services for sponsored projects awarded to Central Washington University (CWU). In addition, GCA oversees compliance with University policies and procedures, as well as federal and non-federal rules and regulations required by various funding agencies.

GCA's main functions include, but are not limited to:

• FMS post-award setup and notification
• Grant financial compliance
• Grant reconciliations and financial analysis
• Cost transfer and salary reallocation processing
• Sub-recipient processing and monitoring
• Grant invoicing and financial reporting
• Grant cash management
• Grant and contract closeout
• F&A costs
• F&A negotiation

COVID-19

If you are concerned that your research will be negatively impacted by COVID-19 because you are unable to meet timelines, milestones, deliverables, etc., notice to the sponsor (government, non-profit, industry) may be necessary. Questions concerning your sponsored award should be directed to your sponsor program officer.

• Office of Management and Budget (OMB) - Guidance to Federal Agencies regarding COVID-19
• Council On Governmental Relations (COGR) – Institutional and Agency Responses to COVID-19 and Additional Resources
• U.S. Department of Education – 3/5/20 Guidance for Interruptions of Study Related to Coronavirus (COVID-19)
• National Science Foundation – Coronavirus Information

CARES/CRRSAA/ARP HEERF I/II/III

The Coronavirus Aid, Relief, and Economic Security (CARES) Act, the Coronavirus Response and Relief Supplemental Appropriations (CRRSAA) Act and the American Rescue Plan (ARP) Act funds the Higher Education Emergency Relief Fund (HEERF) grants at Central Washington University.

CWU's CARES/CRRSAA/ARP Institutional Agreement and Assurance (PDF) states that it will use $3,847,692 in CARES, $3,847,692 in CRRSSA, and $12,414,517 in ARP funds to provide emergency financial aid grants to students.

Emergency Student Award

The CARES, CRRSAA and ARP HEERF grant provides emergency financial assistance to eligible students who are experiencing hardship that could adversely affect their educational success at Central Washington University.

CWU Student Success CARES, HEERF, and ARP Details

Institutional Awards

The CARES, CRRSAA and ARP grant provides support to Central Washington University operational activities that were affected by the coronavirus beginning March 27, 2020. CWU has utilized its institutional award to support student room and board refunds and lost revenue associated with student services (room and board, dining, parking and bookstore).

• CARES/CRRSAA/ARP Institutional Funds Report as of 9/30/20 (00377100_HEERF_Q32020_10102020) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Report as of 12/31/20 (00377100_HEERF_Q42020_01102021) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Report as of 3/31/21 (00377100_HEERF_Q12021_04102021) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Report as of 6/30/21 (00377100_HEERF_Q22021_07102021) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 9/30/21 (00377100_HEERF_Q32021_10082021) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 12/31/21 (00377100_HEERF_Q42021_01032022) (PDF)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 3/31/22 (00377100_HEERF_Q12022_04042022) (MS WORD)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 7/08/22 (00377100_HEERF_Q22022_070822) (PDF)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 10/03/22 (00377100_HEERF_Q32022_100322) (PDF)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 1/02/23 (00377100_HEERF_Q42022_010223) (PDF)
• CARES/CRRSAA/ARP Institutional Funds Reports as of 2/06/23 (00377100_HEERF_Q42022_020623) (PDF)

CWU Post-Award Guidances

• Establishment of a Sponsored Project (145/146 Project) (PDF)
• Setup of an Advance Sponsored Project (PDF)
• Fiscal Responsibilities on Sponsored Projects (PDF)
• Extramural Support Administration (PDF)
• Costing Issues on Sponsored Projects (PDF)
• Sponsored Project Travel (PDF)
• Effort Reporting on Sponsored Projects (PDF)
• Subaward Administration on Sponsored Projects (PDF)
• Transfer of Expenditures Involving Sponsored Projects (PDF)
• Change or Absence of Principal Investigator (PDF)
• Rebudgeting of Sponsored Project Funds (PDF)
• Closeout of Sponsored Programs (PDF)
• Participant Support Administration (PDF)
• Subrecipient Monitoring on Fund 145 Grants/Contracts (PDF)
• Human Subject Payments on Sponsored Projects (PDF)

Annual Financial & Audit Reports

• 2022 CWU Annual Financial Report (PDF)
• 2022 Washington State Office of Financial Management Single Audit Report (CWU included in consolidated state Single Audit)

Washington State Regulations

Office of Financial Management (OFM) - State Administrative & Accounting Manual (SAAM)

Washington State Legislature - Revised Code of Washington (RCW)

Washington State Legislature - Washington Administrative Code (WAC)

Office of Management and Budget (OMB) Uniform Guidance

The Office of Management and Budget (OMB) has issued new guidance under Title 2 of the Code of Federal Regulations (CFR), which establishes uniform cost principles and audit requirements for all Federal awards to non-Federal entities, and administrative requirements for all Federal grants and cooperative agreements. This guidance is effective as of December 26, 2014. The new Uniform Guidance supersedes requirements of OMB Circulars A-21, A-50, A-87, A-89, A-102, A-110, A-122 and A-133.

• Proposed 2 CFR, Part 200 Proposed Revisions
• OMB Uniform Grant Guidance
• Council on Financial Assistance Reform (COFAR)

National Science Foundation (NSF)

• NSF link to COVID-19 and research (as of 3/12/20)
• NSF Proposal and Award Policies and Procedures (PAPPG)
  • PAPPG (effective 10/4/21)
  • PAPPG (effective 6/1/20)
  • PAPPG (effective 2/25/19) (PDF)
  • PAPPG (effective 1/29/18) (PDF)
  • PAPPG (effective 1/30/17) (PDF)
  • PAPPG (effective 1/25/16) (PDF)
  • PAPPG (effective 12/26/14) (PDF)
  • PAPPG (effective 2/24/14) (PDF)
  • PAPPG (effective 1/14/13) (PDF)

Indirect Cost Rates

Central Washington University has a new indirect cost rate agreement with the federal government dated August 27, 2020.

The following indirect cost rate applies to grants and contracts for research, training and other public service projects for the period July 1, 2020 through June 30, 2024.

On-Campus (51.5% Salaries/Wages)

According to 2 CFR 200, Appendix III, Section C.7, Federal agencies must use the negotiated (F&A) rates in effect at the time of the initial award throughout the life of the Federal award. Award levels for Federal awards may not be adjusted in future years as a result of changes in negotiated rates. "Life" for the purpose of this subsection means each competitive segment of a project. A competitive segment is a period of years approved by the Federal awarding agency at the time of the Federal award.

• 7/1/2020-6/30/2024 (PDF) CWU F&A Cost Agreement - 51.5% S/W on-campus
• 7/1/2016-6/30/2020 (PDF) CWU F&A Cost Agreement – 52.5% S/W on-campus
• 7/1/2012-6/30/2016 (PDF) CWU F&A Cost Agreement – 51.5% S/W on campus
• 7/1/2011-6/30/2012 (PDF) CWU F&A Cost Agreement - 49.5% S/W on campus
• 7/1/2007-6/30/2011 (PDF) CWU F&A Cost Agreement – 50.5% S/W on campus
• 7/1/2003-6/30/2007 (PDF) CWU F&A Cost Agreement – 53.4% S/W on campus
• 7/1/2000-6/30/2003 (PDF) CWU F&A Cost Agreement – 53.4% S/W on campus
• 7/1/1996-6/30/2000 (PDF) CWU F&A Cost Agreement – 59.0% S/W on campus

E-Verify Profile

On June 11, 2008, Executive Order 12989 was amended to direct all executive departments and agencies to require contractors to electronically verify employment authorization of employees performing work under qualifying federal contracts.

U.S. Department of Homeland Security (DHS) designate E-Verify as the electronic employment eligibility verification system that all federal contractor must use to comply.

If the University is a subcontractor under a federal contract that contains FAR E-Verify clause (52.222-54 Employment Eligibility Verification), the provisions of that clause flow down to all tiers of subcontracts.

The sponsor may request the University’s E-Verify Company Profile as a form of verification of compliance (MS WORD).

Bank Account & Wire Transfer Information

For security purposes, Central Washington University does not post banking information. If you would like incoming wire transfer information and/or other payment information, please contact:

Heather Harrell
Post-Award Administrator, Grant & Contract Accounting
Heather.Harrell@cwu.edu
509/963-1988

Or

Kelly Minor
Fiscal Analyst IV, Investment/Banking/Fixed Asset Management
Kelly.Minor@cwu.edu
509/963-1987

IRS Determination Letter | IRS W-9 Form

Central Washington University is a public, non-profit, educational institution exempt under Section 115 of the IRS code.

• IRS Determination Letter (PDF)
• IRS W-9 form for CWU (PDF)

Institutional Information

Institutional Information:

• Federal Tax ID (EIN): 91-6000618
• State Tax ID (UBI): 192-000-638
• Dunn and Bradstreet (DUNS): 055-48-4950
• Washington Statewide Vendor (SWV): SWV0000017-00
• SAM Unique Entity ID (UEI): SESUYWJGE3Y3
• Bill.com Payment Network ID (PNI): 0116771927205377

Support Team

Heather Harrell, MS, CRA

Post-Award Administrator
Email: Heather.Harrell@cwu.edu
Phone: 509.963.1988

Teresa Vadnais

Fiscal Specialist I/Time & Effort Coordinator
Email: Teresa.Vadnais@cwu.edu
Phone: 509.963.2302