Office of BudgetOffice of Budget and and

Sponsored OperationsSponsored Operations

Post-Award Grants & Contracts Post-Award Grants & Contracts AccountingAccounting

BusinessBusiness & Finance& Finance

Dr. Ashok RoyAVP

Susan Dalton, CPA, MBAController/

Business Services

Faye SilvermanAuxiliaries

Joe DiBattistaCard Services

Dawn Gamadanis, MBABudget & Sponsored

Operations

Office of Budget and Office of Budget and Sponsored OperationsSponsored Operations

Dawn Gamadanis, MBADirector of Budget and Sponsored Operations

Shannon KinmanAssistant Director

Sponsored Operations

Rai SookramAssistant Director

Budget

Kimberly BowersAdmin Assoc II

Shelly Dusterhoff, Acct Prof IVAnna McCoy, Acct Prof IV

Sherry Oligny, Acct Prof IV

Vicki Fuller, Budget AnalystBelinda Pearson, Budget Analyst

SponsoredSponsored Operations’ Operations’ Mission Is To…Mission Is To…

Support KSU’s instruction, research, and public service goals Support KSU’s instruction, research, and public service goals

Advise on grants/contracts fiscal matters relating to Federal and Advise on grants/contracts fiscal matters relating to Federal and State laws, BOR as well as University rules, regulations, and policies State laws, BOR as well as University rules, regulations, and policies

Insure KSU’s business interests are protected in the operation of Insure KSU’s business interests are protected in the operation of grants/contractsgrants/contracts

Comply with all provisions of contracts/grants Comply with all provisions of contracts/grants

Maintain grants/contracts auditable records Maintain grants/contracts auditable records

Prepare and file required fiscal reportsPrepare and file required fiscal reports

Bill and collect costs incurred on grants/contractsBill and collect costs incurred on grants/contracts

Provide Project Directors accurate and timely reports Provide Project Directors accurate and timely reports

Provide customer service to the KSU community and external Provide customer service to the KSU community and external agenciesagencies

WhatWhat Can The Office Of Budget Can The Office Of Budget And Sponsored Operations Do For And Sponsored Operations Do For

KSU And You?KSU And You? Reporting and compliance with federal and state Reporting and compliance with federal and state

regulationsregulations ProvideProvide monthly reconciled reportsmonthly reconciled reports Provide ad hoc reportsProvide ad hoc reports Monitor and administer grants/contracts policiesMonitor and administer grants/contracts policies Billing and collection of grants and contracts Billing and collection of grants and contracts

awarded to the Universityawarded to the University Fiscal reportingFiscal reporting Grant close outGrant close out Respond to auditor request (internal and Respond to auditor request (internal and

external)external) Grants and contracts records retentionGrants and contracts records retention

When You Ask For Our When You Ask For Our Advice…Advice…

We look at several aspects of the transaction.We look at several aspects of the transaction. Is it legal? (A-133, A-21, A-110)Is it legal? (A-133, A-21, A-110) Is it within BOR policy? Is it within BOR policy?

http://www.usg.edu/fiscal_affairs/bpm_acct/http://www.usg.edu/fiscal_affairs/bpm_acct/ Is it within KSU policy? Is it within KSU policy?

http://www.kennesaw.edu/budgets/grants/PPM.Hhttp://www.kennesaw.edu/budgets/grants/PPM.HTMTM

Is it in the grant and/or contract budget?Is it in the grant and/or contract budget? Is it or could it be viewed as unethical?Is it or could it be viewed as unethical? Is there an appearance of a conflict of interest?Is there an appearance of a conflict of interest? Would it put the reputation and integrity of KSU at Would it put the reputation and integrity of KSU at

risk?risk?

Getting a Grant #Getting a Grant # The Office of Sponsored Operations will assign a Grant# to The Office of Sponsored Operations will assign a Grant# to

the new grant award once we have received all the necessary the new grant award once we have received all the necessary information from the Pre-Award Office, Office of Sponsored information from the Pre-Award Office, Office of Sponsored Programs.Programs...

Once we receive the award, we will send the Project Director Once we receive the award, we will send the Project Director an email notification that the award is in our office and that an email notification that the award is in our office and that we will be contacting the Project Director for a post-award we will be contacting the Project Director for a post-award meeting.meeting.

At the Post-Award meeting:At the Post-Award meeting: There is an opportunity to ask questions and inform our There is an opportunity to ask questions and inform our

office of any unique situation in the awardoffice of any unique situation in the award Grant#, Grant Speedchart #, Grant Speedtype # providedGrant#, Grant Speedchart #, Grant Speedtype # provided Grant Overview Sheet (summarizes the general information Grant Overview Sheet (summarizes the general information

of the award) of the award) Website links of contact information, policies, etc.Website links of contact information, policies, etc. Project Director’s Responsibilities summaryProject Director’s Responsibilities summary

What to expect next?What to expect next?

Once the Project Director has attended a Once the Project Director has attended a Post-Award Meeting, he/she can start to Post-Award Meeting, he/she can start to incur expenses on behalf of the project. In incur expenses on behalf of the project. In special circumstances certain sponsors allow special circumstances certain sponsors allow pre award spending.pre award spending.

Types of Expenses:Types of Expenses: Personnel – Human ResourcesPersonnel – Human Resources Travel – Business ServicesTravel – Business Services AGSs – Business ServicesAGSs – Business Services PCard - Business ServicesPCard - Business Services Contracts (Subcontract/Consultant) Contracts (Subcontract/Consultant)

Contact ListContact List

Human Resources: Dept. HR Human Resources: Dept. HR Representative x6030Representative x6030

Travel: Karen Gardner, AP Manager x3622Travel: Karen Gardner, AP Manager x3622 AGS: Karen Gardner, AP Manager x3622AGS: Karen Gardner, AP Manager x3622 Vendors/PCards: Don Humphrey, Acct Prof Vendors/PCards: Don Humphrey, Acct Prof

IV x3672IV x3672

Let Us Know How Your Let Us Know How Your Project Is Progressing…Project Is Progressing…

Let us know of any changes.Let us know of any changes. Forward sponsor’s written approval.Forward sponsor’s written approval. Request meetings.Request meetings. Review your monthly grant/contract reports. Review your monthly grant/contract reports. Notify us of any discrepancies in a timely Notify us of any discrepancies in a timely

manner.manner. Don’t be afraid to ask questions.Don’t be afraid to ask questions. Talk to us early.Talk to us early.

Remember We Are Here To Help Remember We Are Here To Help You!You!

What we need help with?What we need help with?

Cost Share DocumentationCost Share Documentation Time and Effort ReportsTime and Effort Reports Review of reports in a timely mannerReview of reports in a timely manner Keep us informed of any changes or Keep us informed of any changes or

upcoming eventsupcoming events Always ask questionsAlways ask questions

Remember We Are Here Remember We Are Here To Help You!To Help You!

Policies & Procedures – Policies & Procedures – Where To Find Them?Where To Find Them?

Internal Links (KSU)Internal Links (KSU) Office of Budget and Sponsored Operations:Office of Budget and Sponsored Operations:

http://www.kennesaw.edu/budgets/grants/http://www.kennesaw.edu/budgets/grants/ Office of Business Services:Office of Business Services:

http://www.kennesaw.edu/businessservices/http://www.kennesaw.edu/businessservices/ Office of Human Resources:Office of Human Resources:

http://www.kennesaw.edu/hr/http://www.kennesaw.edu/hr/

External Links:External Links: Office of Management and Business (OMB) (A-21, A-133, A-110): Office of Management and Business (OMB) (A-21, A-133, A-110):

http://www.whitehouse.gov/omb/circulars/index-education.htmlhttp://www.whitehouse.gov/omb/circulars/index-education.html Teacher Quality: Teacher Quality: http://www.coe.uga.edu/teacherquality/ http://www.coe.uga.edu/teacherquality/ National Science Foundation (NSF) Policy Index: National Science Foundation (NSF) Policy Index:

http://nsf.gov/bfa/dias/policy/index.jsphttp://nsf.gov/bfa/dias/policy/index.jsp Fund for the Improvement of Postsecondary Education (FIPSE): Fund for the Improvement of Postsecondary Education (FIPSE):

http://www.ed.gov/about/offices/list/ope/fipse/index.htmlhttp://www.ed.gov/about/offices/list/ope/fipse/index.html Georgia Humanities Council (GHC):Georgia Humanities Council (GHC):

http://www.georgiahumanities.org/http://www.georgiahumanities.org/ Georgia Department of Education (GA DOE):Georgia Department of Education (GA DOE):

http://www.doe.k12.ga.us/index.asphttp://www.doe.k12.ga.us/index.asp

FAQsFAQs How do we notify you of policy How do we notify you of policy

changes?changes? Via EmailVia Email Via WebsiteVia Website Via MeetingsVia Meetings

Recent Policy ChangesRecent Policy Changes Website updated to reference federal Website updated to reference federal

regulations with KSU policyregulations with KSU policy

Additional FAQsAdditional FAQs 1. I've received an award letter from an agency. How soon can I get 1. I've received an award letter from an agency. How soon can I get

a project number (so I can use the funds)?a project number (so I can use the funds)?All sponsored agreements should be routing through the Office of All sponsored agreements should be routing through the Office of Sponsored Programs (OSP).  Once OSP receives the fully executed contract Sponsored Programs (OSP).  Once OSP receives the fully executed contract and all required documents are in place, the new award information will be and all required documents are in place, the new award information will be forwarded to the Office of Sponsored Operations. The office will then forwarded to the Office of Sponsored Operations. The office will then review the information for completeness, set up the account and coordinate review the information for completeness, set up the account and coordinate a post award meeting with the Project Director and his/her support staff.  a post award meeting with the Project Director and his/her support staff. 

2. What is the difference between a subcontract and a consultant 2. What is the difference between a subcontract and a consultant agreement?agreement?The primary difference is that a subcontract is almost invariably with The primary difference is that a subcontract is almost invariably with another institution or business and a consultant agreement is almost another institution or business and a consultant agreement is almost invariably with an individual (non-KSU employee).  Subcontractual effort invariably with an individual (non-KSU employee).  Subcontractual effort usually entails a complex portion of the primary project to be performed at usually entails a complex portion of the primary project to be performed at another institution or business.  The agreement would usually involve the another institution or business.  The agreement would usually involve the other institution's full project costs, including its negotiated Indirect Cost other institution's full project costs, including its negotiated Indirect Cost (F&A) Rate, and come to us with a statement of work, full budget and a (F&A) Rate, and come to us with a statement of work, full budget and a letter of intent to perform the assigned task should an award be made.  letter of intent to perform the assigned task should an award be made.  Consultant effort is usually limited to the performance of one activity by Consultant effort is usually limited to the performance of one activity by one individual.  Activity is generally short term or infrequent and the pay one individual.  Activity is generally short term or infrequent and the pay line is usually determined by the grant or contract agreement.line is usually determined by the grant or contract agreement.

Additional FAQsAdditional FAQs 3. How do I request and track my indirects generated from my 3. How do I request and track my indirects generated from my

grant/contract?grant/contract?Indirects are determined on a quarterly basis by Office of Budget and Indirects are determined on a quarterly basis by Office of Budget and Sponsored Operations. There is no need to request the indirects. The Sponsored Operations. There is no need to request the indirects. The Office of Sponsored Operations will notify Project Director, the Office of Sponsored Operations will notify Project Director, the Department Chair, the Dean, and the Business Manager of the Department Chair, the Dean, and the Business Manager of the indirects. Then the office submits the appropriate paperwork to the indirects. Then the office submits the appropriate paperwork to the Budget Office to move the funds to the Dean's indirect account. From Budget Office to move the funds to the Dean's indirect account. From that point, the college Business Affairs Manager will allocate the that point, the college Business Affairs Manager will allocate the indirect funds. All tracking of indirect monies (once placed into the indirect funds. All tracking of indirect monies (once placed into the Dean's indirect account) is done by the college Business Affairs Dean's indirect account) is done by the college Business Affairs Manager.Manager.

4. What is the policy regarding Procurement Cards (P-Card)?4. What is the policy regarding Procurement Cards (P-Card)?During the last 60 days of the award period no procurement card During the last 60 days of the award period no procurement card charges should be booked to your grant.  Any procurement card charges should be booked to your grant.  Any procurement card expenses that are not on KSU's ledgers by the grant end date will expenses that are not on KSU's ledgers by the grant end date will become the responsibility of the department the grant is housed in.  become the responsibility of the department the grant is housed in.  For example, if your grant ends 6/30/04, no P-Card  charges should be For example, if your grant ends 6/30/04, no P-Card  charges should be done after 4/30/04.done after 4/30/04.It is the responsibility of each Project Director to verify that all It is the responsibility of each Project Director to verify that all procurement card charges booked to his or her grant are in compliance procurement card charges booked to his or her grant are in compliance with the award/contract.  If invalid or unauthorized purchases are with the award/contract.  If invalid or unauthorized purchases are booked to a grant using a procurement card, the College/Department booked to a grant using a procurement card, the College/Department budget will absorb the expense.  If the expenses cannot be absorbed by budget will absorb the expense.  If the expenses cannot be absorbed by the College/Department, i.e. expenses cannot be paid with state funds, the College/Department, i.e. expenses cannot be paid with state funds, all charges will become the responsibility of the Project Director.   all charges will become the responsibility of the Project Director.  

Additional FAQsAdditional FAQs 5. Where do I submit my paperwork for Issue 5. Where do I submit my paperwork for Issue

Payments, Issue POS, etc. (i.e. travel expense Payments, Issue POS, etc. (i.e. travel expense statements, AGSs with back up, etc.).statements, AGSs with back up, etc.).All paperwork (with approval signatures for project All paperwork (with approval signatures for project directors, etc) need to be sent to the Office of directors, etc) need to be sent to the Office of Budget and Sponsored Operations for final Budget and Sponsored Operations for final approval before processing by Business Services.approval before processing by Business Services.

6. How do I pay a stipend?6. How do I pay a stipend?You pay a stipend through Kennesaw State You pay a stipend through Kennesaw State University's AGS system. You create the AGS using University's AGS system. You create the AGS using the vendor "Stipends" and then detail the person the vendor "Stipends" and then detail the person (s) information in the item description box. (s) information in the item description box. Required information to pay a stipend: Name, Required information to pay a stipend: Name, Mailing Address, Social Security Number, Purpose Mailing Address, Social Security Number, Purpose of Stipend, and Flat Rate.of Stipend, and Flat Rate.

Additional FAQsAdditional FAQs 7. How do I pay a consultant?7. How do I pay a consultant?

You pay a consultant through the Kennesaw State University's AGS You pay a consultant through the Kennesaw State University's AGS system. system. Your back up for the AGS is an invoice from the consultant, a Your back up for the AGS is an invoice from the consultant, a signed consultant form with resume of the consultant, and a signed signed consultant form with resume of the consultant, and a signed sole source form (if agreement is $5,000.00 or greater and sole source form (if agreement is $5,000.00 or greater and individual is not named in your grant contract). The consultant individual is not named in your grant contract). The consultant form, resume and sole source form can be processed ahead of time form, resume and sole source form can be processed ahead of time through the office of Sponsored Operations. The office will keep the through the office of Sponsored Operations. The office will keep the forms on file and match up to the AGS and invoice when submitted.forms on file and match up to the AGS and invoice when submitted.

8. How do I pay a lecturer?8. How do I pay a lecturer?You pay a lecturer through the Kennesaw State University's AGS You pay a lecturer through the Kennesaw State University's AGS system.  Your back up for the AGS is a signed lecturer form.  The system.  Your back up for the AGS is a signed lecturer form.  The lecturer form can be processed ahead of time through the office of lecturer form can be processed ahead of time through the office of Sponsored Operations. The office will keep the form on file and Sponsored Operations. The office will keep the form on file and match up to the AGS when submitted.match up to the AGS when submitted.

9. Can I purchase food and/or alcohol on my project?9. Can I purchase food and/or alcohol on my project?Food can be purchased on a project only with prior written Food can be purchased on a project only with prior written approval from the sponsor.approval from the sponsor.

Additional FAQsAdditional FAQs 10. Can I pay for my mobile telephone on my project?10. Can I pay for my mobile telephone on my project?

A mobile telephone can be paid using project funds only if approved in A mobile telephone can be paid using project funds only if approved in writing by the sponsor. writing by the sponsor.

11. What kind of backup documentation is needed for 11. What kind of backup documentation is needed for purchases?purchases?With every expense, you should have:With every expense, you should have:

                          An itemized/detailed receipt/invoiceAn itemized/detailed receipt/invoice                          Purpose and how the expenses use relates to your grantPurpose and how the expenses use relates to your grant  

If applicable to type of expense:If applicable to type of expense:                          Name of EventName of Event                          Date, time, and location of event this purchase was made forDate, time, and location of event this purchase was made for                          List of attendees (Participants) at eventList of attendees (Participants) at event                          Agenda for the event/workshop or other supporting Agenda for the event/workshop or other supporting

documentationdocumentation Prior approved contractual, subcontract, lecture agreement etc…Prior approved contractual, subcontract, lecture agreement etc… Project Director Prior Approval Form for Grant/Contract Purchase Project Director Prior Approval Form for Grant/Contract Purchase (P-Card)(P-Card)

Additional FAQsAdditional FAQs 12. What is cost sharing?12. What is cost sharing?

Cost sharing is the dollar amount provided by Kennesaw Cost sharing is the dollar amount provided by Kennesaw State in support of a sponsored agreement or State in support of a sponsored agreement or commitments of a third party for a KSU-sponsored commitments of a third party for a KSU-sponsored project. All cost share expenses must be allowable under project. All cost share expenses must be allowable under applicable cost principles (OMB A-21). Cost share applicable cost principles (OMB A-21). Cost share expenses must be necessary and reasonable for the expenses must be necessary and reasonable for the accomplishment of the project or program. Cost share accomplishment of the project or program. Cost share expenses must be incurred during the effective dates of expenses must be incurred during the effective dates of the project. Additionally, cost share expenses can only be the project. Additionally, cost share expenses can only be used for one sponsored project. used for one sponsored project.

Additional FAQsAdditional FAQs 13. Does cost share need to be documented and why?13. Does cost share need to be documented and why? Yes, it must be documented. When cost share is submitted in a Yes, it must be documented. When cost share is submitted in a

proposal KSU is obligated to provide the cost share if the proposal is proposal KSU is obligated to provide the cost share if the proposal is approved. approved. Cost Sharing/Matching is defined as all Cost Sharing/Matching is defined as all contributions, including cash and third party in-kind that contributions, including cash and third party in-kind that meet the following criteria:meet the following criteria:

verifiableverifiable not included as contribution for any other federally not included as contribution for any other federally

assisted project or assisted project or program program necessary and reasonable for accomplishment of necessary and reasonable for accomplishment of

objectivesobjectives allowable allowable provided for in the approved budget when required by provided for in the approved budget when required by

the federal the federal awarding agency awarding agency Providing cost share documentations to the Office of Budget Providing cost share documentations to the Office of Budget

& Sponsored Operations is the responsibility of the Project & Sponsored Operations is the responsibility of the Project Director .Director .

Additional FAQsAdditional FAQs 14. If I receive a check from my sponsor, what do I do with 14. If I receive a check from my sponsor, what do I do with

it?it?

Should you receive a check from your sponsor, please bring the Should you receive a check from your sponsor, please bring the check to the Office of Budget and Sponsored Operations.check to the Office of Budget and Sponsored Operations.

15. What are indirect cost (F&A) rates?15. What are indirect cost (F&A) rates?

Indirect cost rates, also known as Facilities & Administration Indirect cost rates, also known as Facilities & Administration (F&A), are Federally negotiated rates that allow a grantee (F&A), are Federally negotiated rates that allow a grantee institution to recover certain costs incurred for joint or common institution to recover certain costs incurred for joint or common objectives and therefore cannot be specifically identified with a objectives and therefore cannot be specifically identified with a particular sponsored project.  These costs include general particular sponsored project.  These costs include general administration, building operation and maintenance, depreciation, administration, building operation and maintenance, depreciation, and similar costs.and similar costs.

16. What constitutes a direct cost?16. What constitutes a direct cost?

Direct costs are costs that canbe specifically identified to a Direct costs are costs that canbe specifically identified to a particular project or program. Examples include: salaries, travel, particular project or program. Examples include: salaries, travel, equipment, or laboratory supplies.equipment, or laboratory supplies.

Additional FAQsAdditional FAQs 17. Isn't the Principle Investigator the Authorized Official?17. Isn't the Principle Investigator the Authorized Official? No. All contract and grant proposals are submitted on behalf of No. All contract and grant proposals are submitted on behalf of

Kennesaw State University. Therefore, it is necessary that any Kennesaw State University. Therefore, it is necessary that any such proposal have the endorsement of those individuals such proposal have the endorsement of those individuals responsible for carrying out the project (e.g., the Project Director, responsible for carrying out the project (e.g., the Project Director, the Department Head) as well as those individuals authorized to the Department Head) as well as those individuals authorized to commit the university's resources and/or enter into a legal commit the university's resources and/or enter into a legal contract for services. The Vice President of Business and Finance contract for services. The Vice President of Business and Finance is the only authorized official that can enter into a contract or is the only authorized official that can enter into a contract or grant for Kennesaw State. Prior to submission, all sponsored grant for Kennesaw State. Prior to submission, all sponsored project proposals, grants, sub-contracts, and contractual project proposals, grants, sub-contracts, and contractual agreements must be reviewed by the Office of Sponsored agreements must be reviewed by the Office of Sponsored Programs to ensure institutional eligibility, conformity to sponsor Programs to ensure institutional eligibility, conformity to sponsor guidelines, accuracy of budget, applicability of cash match and guidelines, accuracy of budget, applicability of cash match and cost-sharing, human subjects use approvals, etc. Proposals are cost-sharing, human subjects use approvals, etc. Proposals are reviewed to ensure that any commitments included are consistent reviewed to ensure that any commitments included are consistent with university policies, as well as to ascertain approval by with university policies, as well as to ascertain approval by department chairs and deans. department chairs and deans.

Additional FAQsAdditional FAQs 18. What is our Fiscal Year?18. What is our Fiscal Year? Fiscal Year refers to the period of time between July 1 - June 30 for a Fiscal Year refers to the period of time between July 1 - June 30 for a

given year (i.e., FY06 = July 1, 2005 - June 30, 2006). Therefore, if given year (i.e., FY06 = July 1, 2005 - June 30, 2006). Therefore, if your grant runs September 1, 2005 to August 30, 2006, you've crossed your grant runs September 1, 2005 to August 30, 2006, you've crossed into a new fiscal year, which may have different fringe cost rates.into a new fiscal year, which may have different fringe cost rates.

19. Can I pay my department's telephone bill on my project?19. Can I pay my department's telephone bill on my project? With prior written approval by the sponsor to pay telephone charges, With prior written approval by the sponsor to pay telephone charges,

you may pay the charges directly related to the project but not the full you may pay the charges directly related to the project but not the full departmental telephone bill. departmental telephone bill.

20. Can I pay for magazines from my project and have them 20. Can I pay for magazines from my project and have them sent to my home?sent to my home?

You may use project funds to pay for institutional subscriptions, You may use project funds to pay for institutional subscriptions, which are sent to your institution's address, but not those which are sent to your institution's address, but not those subscriptions sent to a non-institution address.subscriptions sent to a non-institution address.

21. Can I pay for my memberships from my project?21. Can I pay for my memberships from my project? You may only pay for institutional memberships as approved by the You may only pay for institutional memberships as approved by the

sponsor.  You may not pay for memberships in Civic, Community, sponsor.  You may not pay for memberships in Civic, Community, Country Club, and Social or Dining Clubs.Country Club, and Social or Dining Clubs.

Additional FAQsAdditional FAQs 22. How do I interpret my QuickBooks reports?22. How do I interpret my QuickBooks reports? On the Excel Cumulative Report if you look at the On the Excel Cumulative Report if you look at the

“Uncommitted Balance" column, if the numbers in each row are “Uncommitted Balance" column, if the numbers in each row are positive, this is the amount remaining to spend by category. If positive, this is the amount remaining to spend by category. If negative, this is the amount overspent by category.negative, this is the amount overspent by category.

On the "Transaction Detail" Report if you look at the very last On the "Transaction Detail" Report if you look at the very last row on the report titled "Total", this number should be negative, row on the report titled "Total", this number should be negative, showing you have money left to spend.showing you have money left to spend.

In Closing…In Closing…

Questions?Questions?