Transaction Monitoring

Source: OSP Website

The posting and reconciliation of sponsored expenditures is the primary responsibility of the department/local level managing unit. To facilitate the ongoing monitoring of expenditures, the GMAS Transaction Monitoring module identifies expenditures that present an increased compliance risk to an award. A monthly or quarterly review of the Transaction Monitoring module is suggested and OSP Research Finance requires that all monitored transactions be reviewed as part of any final reporting requirements or closeout. The following list provides a summary of the types of transactions that may be monitored and flagged for review.

  • Object Codes Typically Unallowable on Federal Awards
  • Pre-Award Spending
  • Spending After the Account End Date
  • Animal Expenses without a Valid IACUC Approval
  • Human Subject Expenses without a Valid IRB Approval
  • Equipment Charges within 90 Days of the Account End Date
  • Misposted Subcontract Object Codes
  • Sales Transactions and Costs of Goods Sold

User resources for navigating the GMAS Transaction Monitoring module are available on the GMAS website.

Transaction Monitoring Rules

These tables provide a summary of the rules and logic being used by GMAS to populate the transactions on the Transaction Monitoring screen. 

Pre-set Monitored Object Codes (customizable by award)
Federal Stipends: 6440, 6450, 6452, 6455 Supplies: 6640, 6660, 6670, 6750 Telecomm: 8510, 8511, 8512, 8513, 8514m 8515, 8516 Postage/Shipping: 8700, 8701, 8702, 8705, 8706, 8707, 8708
Food/Beverage: 6570 Catering: 8060 Ineligible for Feds: 8450-8459 Dues/Memberships: 8680
Books/Subscriptions: 6630 Parking: 8267 Printing: 8540, 8550
Non-Federal  No object codes are currently pre-set for Non-Feds


Pre-set Transaction Monitoring Rules (not customizable)
Sales Transactions Object codes with the following keywords in their description: INTERTUB, INTRATUB, Sales, Cost of Goods Sold
Animal Object Codes (with open GMAS approvals) Animal-related object codes 6520-6522, 6530-6532, and 8030-8032 when there is not an "Approved" or "Exempt" IACUC approval in GMAS
Human subjects Object Codes (with open GMAS approvals) Human Subject-related object codes 8266 and 8271-8273 when there is not an "Approved" or "Exempt" IRB approval in GMAS
Equipment Object Codes (within 90 days of account end date) Equipment-related object codes 6500, 6740, 6750, 6760, 6780, 6800-6816, 6870-6875, 8187 for transactions that post within 90 days of the account end date

Subcontract Object Codes

(Not on Main or Part-of and $25K on 8190)

SubK object codes 8190, 8191, 8192 with transactions to Main and Part-of accounts

SubK transactions >$25K on object code 8190

SubK transactions to 8191 and 8192 when 8190 has not met $25K

Pre-Award Expenses and Expenses After End Date

Expenses posted before the account start date without a pre-award IDC rate with an effective date prior to the expense date

Expenses posted after the account end date