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Business and 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 closeouts
  • F&A costs
  • F&A negotiation

Post-Award Guidance's


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Annual Reports

Washington State Regulations

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.

·         Information related to the new Uniform Guidance can be accessed via the following sites:

o    2 CFR, Part 200 - Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards

o    OMB Uniform Grant Guidance

o    Council on Financial Assistance Reform (COFAR)

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National Science Foundation (NSF) Proposal and Award Policies and Procedures Guide (PAPPG)


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Indirect Cost Rates

Central Washington University has a new indirect cost rate agreement with the federal government dated November 1, 2016.

The following indirect cost rate applies to grants and contracts for research, training and other public service projects for the period July 1, 2016 through June 30, 2020.


52.5% 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 CWU F&A Cost Agreement (currently being negotiated) -

7/1/2016-6/30/2020 CWU F&A Cost Agreement  – 52.5% S/W on-campus

7/1/2012-6/30/2016 CWU F&A Cost Agreement – 51.5% S/W on campus

7/1/2011-6/30/2012 CWU F&A Cost Agreement - 49.5% S/W on campus

7/1/2007-6/30/2011 CWU F&A Cost Agreement – 50.5% S/W on campus

7/1/2003-6/30/2007 CWU F&A Cost Agreement – 53.4% S/W on campus

7/1/2000-6/30/2003 CWU F&A Cost Agreement  – 53.4% S/W on campus

7/1/1996-6/30/2000 CWU F&A Cost Agreement  – 59.0% S/W on campus


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The Team

Heather Harrell, MS, CRA

Post-Award Administrator
Phone: 509.963.1988

Teresa Vadnais

Fiscal Specialist I
Phone: 509.963.2302

Abby Guerrero

Accounting Assistant/Time and Effort Coordinator

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