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Alliance MeetingMay 18, 2006
National Science FoundationDivision of Grants and Agreements
Al Wilson, Grants Management Specialist(703) [email protected]
Division of Institutional and Award SupportRosalind Jackson-Lewis, Team Lead Monitoring
(703) [email protected]
Grants vs Cooperative Agreements
Grants - NSF Role
Hands Off Project Minimal Monitoring
Cooperative Agreements - NSF Role
Substantial Monitoring & Some Degree of Shared Responsibility
NSF Technical & Managerial Responsibilities Specified in the Agreement
Grants and Cooperative Agreements
Awards belong to the Institution Primary Responsibility - PI & Institution Annual reporting tied to proposal
activities, grant conditions and/or milestones
Annual and Final Reports must be filed on a timely basis.
Communication LinesCommunication Lines
Principal Investigators (PI)- NSF Program Officials
Sponsored Research Officers (SRO)- DGA Grants Specialist
Controller’s Office- NSF Grant Accountants in Division of Financial Management
Accounting and Financial-Cost Analysis & Audit Resolution Branch (CAARB)
Program Officer
Determines who will be recommended for award
Recommends funds to support awards in total
Address Technical or Scientific questions Approves Changes in project objective
or conditions Approves Extensions for Grants,
Participant Support Changes, Supplemental support
Relevant Roles of Awardee Awardee Role
Awardee has full responsibility for the conduct of Project or Activity and for adherence to the award conditions
Awardee agrees to comply with the applicable Federal requirements and for the prudent management of all expenditures and actions Consistent with award terms and conditions;
Expenditures must be allowable, allocable, and reasonable, and all actions must be: Consistent with NSF and awardee policies; Represent effective utilization of resources;
and Do not constitute a significant project
change.
Fastlane Post-Award Notifications and Requests Exhibit III-1 highlights the most frequent areas where
specific notifications and requests for approval are required. http://www.nsf.gov/pubs/manuals/gpm05_131/ex3_1.pdf
Type of Grantee Notification Grantee Approved No-Cost Extension Significant Changes in Methods/Procedures Short-Term Absence of the PI/PD
Type of Grantee Request NSF Approved No-Cost Extension Request for Supplemental Support PI/PD Transfer from One Organization to Another
Grantee-Authorized Approvals
Virtually All Budget Changes are PI’s Choice –Subject to Organizational Approval
90 Day Pre-Award Costs First No-Cost Extension for Grants
Reporting
Annual Reports Due 90-days prior to Expiration Date Required for ALL Standard & Continuing Grants
and Cooperative Agreements
Final Reports Due Within 90-days after the Expiration of an
Award Required for ALL Standard & Continuing Grants
and Cooperative Agreements Required for Individual Research Fellowships
per Program Solicitation
Time & Effort Reporting
System to document and support salary charges to Federal awards – labor is a primary driver on most NSF awards –
Internal use to know what activities employees are spending their time on (Management tool)
Time & attendance records – vacation, sick, or present for duty vs. Time & effort reports – what activity the employee was working on?
OMB Circular A-21 Time & Effort Reporting
Official records – by academic periods - semester, quarter
Reasonably reflect activities employee is compensated for
Encompass both sponsored projects and other activities
OMB Circular A-21 Time & Effort ReportingPlan Confirmation Initially based on budget or assigned work which is
then adjusted to actual if there are modifications Includes statement confirming that work was
performed as budgeted.
After the Fact Activity Reports Prepared each academic term for faculty and
professional staff Other employees at least monthly and coincide
with payroll
Participant Support Costs
Participants or Trainees (not employees – exception school districts – teacher training)
Stipends, subsistence allowance, travel, registration fees, copies, tuition
Funds approved in the budget may not be re-budgeted to other expense categories with out prior written approval of the NSF program officer
Participant Support Costs
Awardee organizations must be able to identify participant support costs.
Participant Support Costs is not a normal account classification
Highly recommended that separate accounts, sub-accounts sub-task or sub-ledgers be established accumulate these costs.
Should have written policies & procedures.
Participant Support Costs
Written prior approval from the NSF Program Officer is required for reallocation of funds provided for participant or trainee support (see Article 7).
The prior approval requirements identified above (as well as other types of award related notifications stipulated in GPM Exhibit III-1) must be submitted electronically to NSF through use of the NSF FastLane system at https://www.fastlane.nsf.gov.
Participant Support Costs …
Typically excluded by NSF from application of the indirect cost rate (MDTC – and pass through funds – such as stipends)
Participant support – eligibility – what did participants have to do to receive the payment
Documentation of attendees at conferences or workshops
Participant Support
If reallocated – did NSF PO approve in writing?
Policies and procedures for determining what were the participant support costs (copies for handouts at a workshop?)
If award still active explain change to PO – example – 50 people sought for workshop only 30 were interested – increased stipend?
Meetings & Conferences
Food and beverages Integral and necessary part of
conference Reasonable amount for participants and
attendees Can be allowable as participant support
costs Employees on travel status should
reduce per diem if meals provided
Entertainment Cost of entertainment, amusement, social
occasions and any costs directly associated
(baseball game, buses, lodging, meals, salaries of employees hosting) are unallowable
No Federal funds may be spent on alcohol(includes cost sharing and program income)
NSF Consultant Limitation
Consultant Services
Post-Award Monitoring
The purpose of the review is to evaluate the effectiveness and efficiency of the policies and procedures that your organization has in place to manage federal funds, and to provide an opportunity for NSF to offer business assistance.
Accessing Documents on Accessing Documents on the the NSF Web SiteNSF Web Site
Web Address: http://www.nsf.gov Click Grants & Awards Click Proposal Preparation
Grant Proposal Guide (GPG) FastLane info
Click Award Administration to locate DGA home page http://www.nsf.gov/bfa/dga/
CAAR home page: http://www.nsf.gov/bfa/dias/caar/start.htm
Accessing Documents on Accessing Documents on the the NSF Web Site (cont’d)NSF Web Site (cont’d) Under DGA home page
Policies & Procedures NSF Specific (GPM, GC-1, FDP) OMB Circulars Prospective New Awardee Guide
Federal Government Requirements – Office of Management and Budget OMB A-21 - Cost Principals – Colleges &
Universities http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html
OMB A-110 – Administrative Conditions Non-Profit & Colleges
http://www.whitehouse.gov/omb/circulars/a110/a110.html
OMB A-133 – Audit Requirements (>$500,000 per year in all Federal expenditures)
http://www.whitehouse.gov/omb/circulars/a133/a133.html
NSF Requirements
Grant Policy Manual http://www.nsf.gov/pubs/2002/nsf02151
/start.htm Cooperative Agreement Conditions http://www.nsf.gov/pubs/cafatc/cafatc07
04.pdf Program Announcement http://www.nsf.gov/pubs/2001/nsf0152/
nsf0152.htm Cooperative Agreement – itself (read it)
Keys to SuccessKeys to Success
Know Requirements (award conditions, NSF requirements, use GPM and Exhibit III, GC-1, OMB Circulars)
Good Accounting Practices
Meeting Research Objectives
Document Approvals by/communication with NSF Program and Grant Officials