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Effectively Managing Your Effectively Managing Your Grants and ContractsGrants and Contracts
Office of Sponsored Programs
Office of Research and Graduate Studies
Jeanne WicksJeanne Wicks Don HoldegraverDon HoldegraverDirector of Post-Award Director of Operations Analysis472-1825 [email protected]
10-year UNL Research Awards10-year UNL Research Awards
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$10
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1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Total Research
Federal Research
Effectively Managing your Grants and Contracts
We’re here to help you!
Proposal Development Animal and Human Subjects Compliance Technology Development Office of Sponsored Programs
Pre-Award Post-Award
Office of Research and Graduate Studies services:
Effectively Managing your Grants and Contracts
Proposal Development and Submission
Idea Development
FundingSource
Identification
ProposalPreparation
Proposal Submission, Approval, Routing
and Mailing
Timeliness is critical.Avoid excess or voluntary cost share.
Award
Decline
Effectively Managing your Grants and Contracts
Project Management
WBSEstablishment
(Award Cost Center)
ProjectManagement
ProjectCloseout
Audit
Effectively Managing your Grants and Contracts
NorthwesternHarvardSouth FloridaJohn HopkinsMinnesotaCornellFlorida International University
Audit Findings
Effectively Managing your Grants and Contracts
Awards are granted to UNL
• Risk to Principal Investigator• Risk to Department• Risk to UNL
Federal Awards covered by federal, state, and university policies and regulations
Awards covered by specific funding agency regulations
Awards covered by specific award requirements
Effectively Managing your Grants and Contracts
Cost Share (Equals Increased Documentation – PARs)
Burdensome requirements:Special reports or reporting dates
Ensure any sub-awardees are working with their OSP commitment letter (and prepare a budget and work statement for each).
Proposal Considerations
Sub-awards to end 30 days before the prime agreement.
Effectively Managing your Grants and Contracts
Needed to set up WBS:
Official award document
Routing form – all signatures/cost share documented
Compliance – IRB, IACUC, Ionizing Radiation, Hazardous Materials,Biosafety approval
Conflict of Interest
Subaward information – Contact information, budget, WorkStatement
Proposal – electronic or paper
Effectively Managing your Grants and Contracts
Pre-Award Costs
Institutional Prior Approval to Spend (IPAS) Form
Not allowed on “24” grants–State Single LOC
May not be available on all grants
At the risk of the department
No more than 90 days prior to the effective date of the award - must obtain written permission from the granting authority to exceed 90 days
Effectively Managing your Grants and Contracts
Primary Principle - All costs must:
be reasonable – ‘prudent person’
be allocable
be treated consistently across the institution
conform to any limitations or exclusions set forth in these principles or in the sponsored agreement for types or amounts of cost items
The cost is unallowable if these are not all met.
Effectively Managing your Grants and Contracts
Direct versus Indirect (F & A) Costs:Facilities & Administrative costs are those that are incurred for common or joint objectives and, therefore, can’t be identified readily and specifically with a particular sponsored project, an instructional activity or any other institutional activity. These can include items such as building costs (depreciation and use, operational and maintenance costs), library costs, departmental administration, sponsored projects administration, student administration and services.
The F & A Rate is a rate that is negotiated with our cognizant federal agency. A copy of our most recently approved rate agreement can be found at our web site. http://www.unl.edu/osp/indirect.html
Effectively Managing your Grants and Contracts
Direct versus Indirect Costs
• Direct Costs can be identified specifically with a particular sponsored project activity with a high degree of accuracy
PI salary, lab supplies, scientific equipment
Effectively Managing your Grants and Contracts
Direct versus Indirect Costs
Indirect costs are incurred for common or joint objectives and cannot be readily and specifically associated with a particular sponsored project.
utilities, administration, depreciation, interest, maintenance, office
supplies
Effectively Managing your Grants and Contracts
Specific Costs:
Unallowable: Advertisement (except for grant specific positions*) Alcohol Entertainment, alumni activities Charitable donations and contributions Lobbying Fines and penalties Fund raising costs To cover losses on other sponsored agreements or
contracts Travel beyond lowest commercial fare – Fly America Act Goods and services for personal use Telephone Computers for offices or labs
* Requires specific (written) grant authority
Effectively Managing your Grants and Contracts
Personal Services (Salaries/Wages/Fringe Benefits)
Personal Services are allowable charges to the award provided that the charges are documented adequately. OMB Circular A-21 requires educational institutions to document 100% of the distribution of charges for personal services paid from federal funds. The system chosen will reflect activity applicable to each sponsored agreement.
The University of Nebraska-Lincoln has chosen the After-the-fact Activity Records method for documenting payroll distribution, which under Section J.10.c.(2)(c) of Circular A-21 requires reports to reasonably reflect the activities for which employees are compensated by the institution.
Effectively Managing your Grants and Contracts
Personal Services (Salaries/Wages/Fringe Benefits)
“To confirm that the distribution of activity represents a reasonable estimate of the work performed by the employee during the period, the reports will be signed by the employee, principal investigator, or responsible official(s) using suitable means of verification that the work was performed.”
This is performed on a Personnel Activity Report (PAR) and is required for any direct charges as well as cost share for an award.
PARs and payroll charges should support each other
Retro payroll adjustments should also prompt a review of the PAR’s for that time period
Effectively Managing your Grants and Contracts
“Costs allocable to a particular sponsored agreement may not be shifted to other sponsored agreements in
order to meet deficiencies caused by overruns or other fund considerations, to avoid restrictions imposed by law or by terms of the sponsored
agreement, or for other reasons of convenience.” (Source: A-21)
Effectively Managing your Grants and Contracts
Cost Transfers
Red flags to auditors:
Multiple transfers – “Don’t you guys know what you are doing?”
Late transfers – “Aren’t you guys checking your reports?
Incomplete or poor explanations – “Why aren’t you telling us the whole story? What are you hiding?”
Effectively Managing your Grants and Contracts
Extensions
Determine if an extension will be needed.
“No cost” extensions available on some, but not all awards.
Document the need for an extension
• Describe progress toward timeline• Define time needed to complete project.• Describe challenges to complete project.
“I still have money to spend is not a good reason to extend.”
Effectively Managing your Grants and Contracts
Overspending an AwardCosts must be removed from the grantAdditional budget available?Use Commitments to avoid deficitsSpecial IssuesChanging a PI during the grantLeave of absence (3 months or more)Changing the effort promised Sub-awarding part of the grantTransferring Award to another institutionTiming of expenditures – last 30 – 90 days
“replacing what I used”
Effectively Managing your Grants and Contracts
Cost Share
If you quantified cost share in your proposal, you must document that you provided it.
Cost share provided by effort (salary) will be documented via a Personal Activity Report (PAR).
Cost share provided by other forms ofexpenses will be documented andsubstantiated in files maintained by the department and, in some cases,by PAA. The original invoice andpayment document should have a notation that the cost is used as costshare for grant “XYZ.”
Effectively Managing your Grants and Contracts
•You are ultimately responsible for ensuring that expenditures are in compliance with the terms and conditions of the award.• Post-Award can delay payment to a third party until adequate documentation is received.
Sub-awards
Effectively Managing your Grants and Contracts
DocumentationPARsInvoicesFinancial reportsCopy of or evidence of submission of final technical or
progress report (final payment may depend on this!)Cost Share (outside of PARs)
Retention3 years after the final report is filedMulti-year awardsKeep documentation centrally located.Keep project notes with documentation.
Effectively Managing your Grants and Contracts
• Use Proposal Development – Marla Rohrke
• Communicate with Pre-Award early and often. Provide budgets early if available.
• Communicate with your financial personnel.
Effectively Managing your Grants and Contracts
• Modular budgets – Expand them and use as a tool to make sure you don’t overspend.
• Communicate with Post-Award. • Document costs appropriately• Obtain authorization in writing.
Provide copy to your financial personnel.
Effectively Managing your Grants and Contracts
• File final reports on time. Funding can be withheld or refunds can be requested.
• Retain evidence that final reports were completed and submitted.
Effectively Managing your Grants and Contracts
Contact Post-Award,
UNL Accounting or
Operations Analysis if
notified of an audit.