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January 15, 2013Research Administrators Workgroup
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Agenda
• Introductions
• Announcements / Updates
• Capital Asset Management: purchasing, tracking & disposal (K. Kent)
• Review of GA Assessment (R. Espinosa)
• F&A Costs Policy (R. Espinosa)
• Billing Agreements / Partners Internal Direct Charging (R. Espinosa)
• Unilateral Agreements (R. Espinosa)
• Q & A – All
Announcements/Updates
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Announcements / Updates
• InfoEd PD draft proposals and routing
All proposals should be created in InfoEd PD and sent to the “Draft Route” so eCOI deliverables will be generated.
Do not submit as “Final Route” because eCOIs will not be issued and proposal will not be routed to Chief for review and approval. This will create hold ups when needing to activate a fund number.
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Announcements / Updates
• Standardization of McL
• This is “Phase II” of the “Project Plan” and it focuses on research operations at McL.
• During Phase I, it was clear that there was room for improvements and mostly regarding workarounds caused by not maximizing the use of our systems.
• We (Research Administration) are going through a pre, post training as well as training on how to better use InfoEd.
• Optimizing the use of the systems as well as learning how these operations are managed on a larger scale, will allow us to become more efficient.
• In addition, we are going through a “Process Improvement Plan of Research Administration” with Lisa Horvitz
Grant Capital Asset Management
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Grant Capital Asset Management
1. Asset Tracking History
2. Research Capital Policy Requirements
3. Audit findings
4. Procedure for Reporting Changes
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Capital Amount Changes
$100 $300 $500 $5000
1965 1986 2000 2004
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Asset Tracking History from 1965 to today
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Example 1
Grant: 409561
Ole Isacson
PO 0001043608
Date 10/20/2003
BD FACSARIA
INSTRUMENT
$2423.52
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Example 2
Grant 400018
Francine Benes
PO 0001592553
Date 11/7/2005
Regina EXi Color
Digital Camera w/
card and cable
$7450.00
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Example 3
Grant 400106
Scott Lukas
PO 0002121252
Date 2/9/2007
ALLEGRA X15R PROMO
W/ARIES RTR A30124
$ 8,999.00
New Label showing date of inventory
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Research Capital Policy Requirements
Capital Equipment is defined as a single piece of equipment with a cost $5000 or more and has a life span of at least 2 years.
Competitive bidding is required and 3 quotes and a vendor selection form must be attached to the eBuy order.
The equipment is tracked for a period of 5 years and is audited every other year to ensure its condition and location.
OMB Circular A-110 Section 34(f)(3) requires organizations which receive federal funding and which purchase equipment to perform a physical inventory of the federally funded equipment at least once every two years, and reconcile the results to equipment records.
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Audit findings 2012
ConditionWe tested Partners HealthCare’s equipment inventory process. Of the 34 inventory items we selected, we noted one item whose serial and tag number was not appropriately reflected within Partners HealthCare’s equipment records. The equipment, a Near Infrared Video Fear Conditioning System had a purchase price of $6,540.
CauseThis item had malfunctioned and was returned to the supplier for a replacement. However, the equipment records were not updated for the replacement item’s equipment tag and serial number within the inventory management system.
EffectPartners HealthCare’s records did not accurately reflect the equipment inventory physically held at the location.
RecommendationWe recommend that management emphasize the need to update equipment records on a timely basis upon the occurrence of a change in assets held such as described above.
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Previous Audit Issues
Direct Shipments Due to the nature of some equipment is can not be tagged until is has been
setup by the vendor.
Return or Exchanges The equipment was defective or traded in for an upgrade.
Disposal: The computer equipment became obsolete or failed and was disposed of.
Title Transfer: Principal Investigator left McLean and moved to another location.
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eBuy locations
eBuy location on order must be for the location of the equipment
and not for the location of the requestor
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Research Capital Equipment Change Notification Form
This is a new form has been created and must be completed for each of the following conditions:
1. Move*
2. Exchange
3. Disposal
4. TitleTransfer
* Doesn’t require Research Admin approval unless the move is offsite.
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Review of GA Assessment
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Review of GA Assessment
• Q1.72 Research Management’s Post-Award team expects to establish fund numbers for new awards, other than complex mechanisms, within this many days:
Answer: 15 days
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Review of GA Assessment
• Q1.74 Where in InfoEd should you look to check on the status of a subcontract negotiation?
Answer: Subcontract Deliverable status / notes
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Review of GA Assessment
• Q1.75 Proposed new collaborations where a Partners hospital will receive a subcontract for a portion of work on the project should be treated as and routed to the for review. (Select the best answer).
Answer: Proposals; Pre-Award GA
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Review of GA Assessment
Q1.87 Drag the payment method on the right to match the type of award it typically applies to in the left column:
Answer:
Correct Choice
NIH research awards Letter of Credit (LOC)
Subcontracts Invoicing
Industry research payments Upfront / automatic payments
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Review of GA Assessment
Q1.88 Drag the following steps in Accounts Receivable process into the correct order:
Answer:
Correct Order
Unbilled AR (741000)
Billed AR (740200)
Cash (740100)
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Review of GA Assessment
Q1.89 True or False? Revenue is the same thing as cash received.
Answer:
Correct Choice
TRUE
X FALSE
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Review of GA Assessment
Q1.95 True or False? The fund balance must be $0 for Research Finance to close out the fund in the PeopleSoft system.
Answer:
Correct Choice
X TRUE
FALSE
F&A Costs Policy
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F&A Costs Policy
Research Base: Modified Total Direct Costs (MTDC) or Total Direct Costs (TDC)
Once a rate has been identified for a project, it is applied on a Modified Total Direct Cost basis, referred to as MTDC, or a Total Direct Cost basis, referred to as TDC.
MTDC includes all direct costs with the exception of equipment costs, patient care costs, alterations and renovations, and sub-contract costs over $25,000 per sub-contract aggregated over the grant project period.
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F&A Costs Policy
There are no exclusions when a TDC approach is utilized. Thus, the applicable F&A rate is applied to all direct costs. The TDC base shall be used:
For industry-sponsored clinical trials. When a non-federal sponsor’s published F&A rate for basic
or clinical research is less than the Partners federal F&A rate.
F&A Costs Policy can be found in the following link:
http://resadmin.partners.org/RM_Home/documents/RMPolicies/F&ACostsPolicy.pdf
Billing Agreements / Partners Internal Direct Charging
Overall SummaryPrincipal Investigators (PI)/Researchers are sometimes
employees of one institution while physically perform all work at another local institution.
Billing agreements facilitate invoicing between two local institutions
Direct charging of salary/stipend and fringe via a PeopleSoft Employee Data Change (EDC) is done in lieu of billing agreements between Partners hospitals or entity departments.
Both cover salary and fringe only, with the exception of training grant and similar mechanisms.
Overhead is not allowed, with the exception MIT Student Billing Agreements.
*A subcontract should be used if the work will take place at both institutions to address the possibility of intellectual property
being developed at either institution and other legal terms and
conditions.
Harvard Workgroup
Established approximately 14 months ago to bring together HarvardAffiliates with the goal of improving or streamlining research operations.
1. Beth Israel Medical Center, 2. Children's Hospital Boston, 3. Dana-Farber Cancer Institute, 4. Harvard Medical School, 5. Harvard School of Public Health, 6. Harvard University, 7. Joslin Diabetes Center8. Partners Healthcare
*Guidance document specifically for billing agreements across the Affiliates, including templates, has been developed and agreed to by the Workgroup.
Types of Billing Agreements
1. Investigator Salary and Fringe Agreements2. Institutional Training Grant (i.e. T32)3. Mentored Awards with trainee slots (i.e. K12) 4. MIT Student Agreements (outgoing agreements
only)
Partners Internal Direct Charging
Across Partners hospitals: A researcher is an employee of one Partnershospital, but is performing all work associated with a particularResearch project in another Partners hospital.
Requirements:• Researcher should be a T32 trainee or hold a joint appointment and have required
lab accesses.• Researcher should be delineated in the proposal budget and justification
indicating that all work is happening at the Prime hospital, although s/he is paid by another Partners hospital.
Allocation Process:• The Prime Awardee Department Administrator (DA) is responsible for notifying
the DA at the Payroll Entity responsible for processing the PeopleSoft employee data change (EDC) to add the new fund to the individual’s distribution, and providing justification for the EDC.
• The Payroll Entity DA is responsible for adding the cross-institutional fund to the researcher’s distribution through PeopleSoft.
• Indirect costs are assessed at the Prime Awardee as all work takes place there. Fringe will be charged to the Payroll Entity via a monthly allocation program.
.
Internal Direct Charging – Across DepartmentAcross Department (within the same hospital): A
researcher is performing work on a particular research project outside
his/hernormal chief code.
• Work does not have to be performed specifically in department space where funding is derived, but rather can be done in the individual’s normal workspace since the work is taking place within the same entity
Allocation Process:• The DA managing the Prime Award is responsible for
notifying the DA of the external chief code to add the new fund to the individual’s distribution, and providing justification for the EDC.
• The comments field of the EDC must indicate which chief code the work is taking place in, along with a confirmation that communication across the respective Departments validating the allocation amount has occurred.
Fund Management Monitoring of expenses, including the salary expenses allocated by
the Payroll or Trainee Entity/Department, is the responsibility of the Prime Awardee’s DA.• A PeopleSoft fund number for the Payroll Entity will not
be established
Pro-active notifications of budget overages, or surplus, by the Prime Awardee DA to the Payroll or Trainee Entity’s DA is required throughout the project.
The Payroll or Trainee Entity DA will be able to view the salary allocation of their employee the day following approval of the EDC via Insight.
Any changes to the payroll allocation must be discussed with the Prime Awardee DA before additional EDCs are submitted.
The Payroll Entity DA is responsible for submitting the EDC to remove the individual from the project by project end date.
Post-Award GA will also communicate across central portfolio managers to ensure allocation is appropriate as part of the EDC review.
Questions?
Please contact
Eleni Ryals: 617-954-9662Director, Post-Award
Joshh Magee: 617-954-9818Manager, Post-Award
Unilateral Agreements
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Unilateral Agreements
• As of 12/01/11, Partners RM started issuing unilateral modifications and foregoing a secondary PI approval by the Contracts Team as part of a new effort to streamline outgoing subcontract and PSA modifications.
• Unilateral process should be followed in any
instance where Partners does not require the Subcontractor to remit a fully-executed, bilateral modification.
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Unilateral Agreements
Unilateral modifications should only be for:
• No cost extension (NCE)• Approval of carryforward funds• Updating contact information or other administrative changes• All renewal modifications between Partners institutions that do
not change substantive terms or reduce anticipated budget by more than the prime award reductions and not more than 10%
All other modifications should continue to be bilateral and executed by both parties.
