Introduction
This course examines the overall post-award cycle of grants & contracts and discusses roles & responsibilities.
What is the role of SPA?
SPA is Sponsored Projects Administration, aka the “post-award” office.
http://www.ohsu.edu/xd/research/administration/sponsored-projects-administration/upload/spaorg.pdfReceives executed/awarded grants & contracts from
all Pre-Award Offices.Creates accounts in Oracle Grants Accounting (OGA)Prepares financial reports and invoicesInvoices for and receives cash from Federal sponsorsManages effort reporting
What is the role of SPA?
Oversees subrecipient monitoringProvides Post-Award EducationProvides post-award expertise to OHSU’s research
communityPerforms high level oversight of sponsored projectsWorks to ensure that OHSU adheres to the rules
and regulations governing the use of sponsor fundsSPA is responsible for the coordination of the annual
A-133 audit
Transition of Grants & Contracts from Pre-Award
Award Setup Process OverviewFlowchart:
http://www.ohsu.edu/research/rda/spa/docs/applic1.pdf
Account Setup
Award setup packet received from the pre-award office and analyzed by the SPA Senior Financial Analyst (SFA)
Account(s) setup in OGA by Setup Specialist
Accounts use POETA stringProject-Org-Expenditure Type-Task-AwardAward: ACDRC0100Project: GCDRC0100A
Account Setup
Notice of Account Setup/Revision sent to Principal Investigator and Project and Award Fiscal Managers
Sample document available online: http://www.ohsu.edu/research/rda/spa/spapolicies.shtml
Jellyfish
Jellyfish: Account Setup Tracking Tool available online
http://www.ohsu.edu/research/era/jellyfish.shtml
Oracle Grants Accounting
Oracle Grants Accounting (OGA) is OHSU’s financial system of record for all awards and projects
Financial reports are available through OGA and the OGA Data Warehouse (Discoverer)
Grant spending should be monitored by PI’s (with dept admin help) on a monthly to quarterly basis
OGA Access
Request OGA access using the online Oracle Financials Access form found on the Central Financial Services website:
OGA Reports OHSU (*no training required)
OGA All Project Inquiry Non-Payroll OHSU OGA All Project Inquiry Payroll OHSU
Attend OGA training class: http://trainingforce.ohsu.edu/registration/
Post-award Activities
A one-page Post-award Responsibilities Flow Chart is available on the SPA website: http://www.ohsu.edu/research/rda/spa/docs/sparespflowchart.pdf
Account Activities
Grant & Contract budgets are separated into Direct and F&A dollarshttp://www.ohsu.edu/research/rda/rgc/budgetdev.shtml
Direct charging of costs initiated by DepartmentPayroll Labor ChargesPurchase orders and AP invoicesInternal Billing System (IBS) charges from
campus service centers
Account Activities
Cost TransfersThree types
University Adjustment FormsFoundation-Grant Account Cost Transfer
formLabor Cost Transfer Forms
All forms are found here:http://www.ohsu.edu/research/rda/forms.shtml#ap
Day to Day Account Management by Dept
Review accounts regularly (monthly-quarterly)
Review for unallowable expensesMonitor encumbrancesReview for overdraftsInitiate cost transfers, as needed
PI Review of Expenditures
PI’s should work with department staff to be provided with monthly to quarterly financial reports
The PI is ultimately responsible to ensure the appropriateness of all project expenditures and to ensure that the project functions within total awarded amounts
PI Responsibilities
The Principal Investigator (PI) is the individual responsible for overall programmatic and managerial conduct of a sponsored project
PI retains primary oversight responsibility even for delegated tasks
The PI and dept staff should maintain open communication about sponsored project management issues
Account Oversight by SPA
SPA SFA’s have high level oversight of account management by department
SFA’s are an important resource for department administrators and PI’s - call them with your questions
SPA Account Distribution List: http://www.ohsu.edu/research/rda/spa/docs/account_distribution.pdf
Account Oversight by SPA
Prepare annual financial reports and monthly cost-reimbursable invoices for sponsors. Examples
Performs A-21 unallowable reviewsCompletes budget adjustmentsPerforms close-out functions
Things to Keep in Mind
Post-Award activities close to year end:Do you need a new contract from the sponsor?
It is the PI’s responsibility to contact the sponsor (typically done for incoming subawards)
Do you need to request carryover?Not needed on most NIH grants, but for nearly all
other grants & contracts. You can request this after SPA prepares the FSR or Final Invoice. Letter prepared by PI and co-signed by SPA Director.
Do you need a No-Cost Extension?Form available on RDA forms page
http://www.ohsu.edu/research/rda/forms.shtml#ap
Closeouts
Principal Investigator responsibilitiesPrepare and submit technical reports
and any deliverablesPatent disclosuresScientific record retentionOversight of all department
responsibilities
Closeouts
Departmental ResponsibilitiesTracking project end dateTimely filling out of reportsRemoval of encumbrancesVerifying appropriateness of expensesNotifying SPA that technical report is
sentRecord retention
Closeouts
SPA ResponsibilitiesCoordination with department administratorsRemoval of unallowable expensesPreparation of final financial report (e.g. FFR)
or final invoiceSubmission of Final Invention Statement –
recently transitioned to TTBDClosing account in OGASending SPA records to archives
Award Revenue/Cash Management
Processing of all cash receipts and applying them to appropriate OGA Award
Preparation of weekly draw of funds from the government for federal awards
Preparation of quarterly reportsHolly (Fox) Lloyd, Award Revenue
Supervisor
Subrecipient Monitoring
SPA ‘monitors’ outgoing subwards by: Receiving and processing invoices from
subawardee institutionsInvoice is forwarded to PI and Fiscal Manager for
approval prior to payment. PI review is required to ensure they are satisfied
with productivity of subawardee
Ensuring awardees have annual audits, and that no ‘findings’ affect OHSU subwardsSPA requests audit information annually from all
subawardees
Effort Reporting
Principles of OMB Circular A-21:Federal awards may not be charged more than
the labor expendedGrantees must meet acceptable levels of
documentation and accountability for effort in relation to salary and wages
Penalties for non-compliance are severe
Effort Reporting
Effort Certification Statements (ECS) distributed semi-annually by SPAEffort Periods are Jan-Jun and Jul-DecExample
ECS are created for all employees paid from federal awards and generated according to paid effort
Certified effort should equal actual effortDepartment effort coordinators work with covered
individuals to review and certifyCertified reports kept on file at SPA for audit
Post-award Education
SPA offers a series of Post-award Education Program (PEP) classes to teach post-award management topics
Attend PEP classes to learn more about all the post-award topics
For more information, contact Margaret Gardener in RDA, [email protected]
RAIN Meetings
Research Administration Information Network (RAIN) meetings are held the third Thursday of each month at 9:30am in UHS 8B-60
All RDA units present on current research administration topics
Archived RAIN meetings are available online http://www.ohsu.edu/xd/research/administration/rain.cfm