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SPONSORED PROJECTSSoup to Nuts
January 17, 2012
Pre-AwardSponsored Programs
Keith Osterhage, Assoc. Vice Provost for Research [email protected]
Kimberly FaheySenior Grants and Contracts [email protected]
Post-Award Research Accounting Services
Jeanette Pastelak, Director [email protected]
Albana Cejne, Assistant [email protected]
Ronna Abdo, Research [email protected]
Overview of Topics
Major Functions of Pre-Award Offices Process for submitting grants You’ve received an award, now what? Setup of Awards in Banner Financial System Signature Authorization/Access to TU Systems Cash Management/Financial Reporting
SPONSORED PROGRAMS http://www.temple.edu/research/researchadmin/index.html
Proposal preparation, approval and submission Award negotiation Account set up Contract & Subaward review and negotiation Transfers Closeout
-Location
Main Campus-1938 Liacouras Walk
HSC- Student Faculty Center, 3044 N. Broad Street
GETTING STARTEDElectronic Research Administration at Temple University
(eRA@TU)
https://eraapp2.ocis.temple.edu/tu_login/login.asp Submit and track your applications View your electronic sponsored project approval form
(eSPAF), grant applications, contracts & subawards Track your protocols:
Human Subjects-Institutional Review Board (IRB) Lab Animals- Institutional Animal Care and Use
Committee (IACUC)
FINDING FUNDING
Sponsored Project Information Network (SPIN)
https://eraapp2.ocis.temple.edu/tu_login/login.asp SPIN Matching and Research Transmittal
System (SMARTS)
https://eraapp2.ocis.temple.edu/tu_login/login.asp Community of Science (COS)
http://www.cos.com/ Contact your department/school or college
INITIAL STEPS
Read the guidelines thoroughly Notify your department/school/college Notify Sponsored Programs of your planned
application If sponsor/agency is an Industrial or Foundation
entity, Contact Corporate and Foundation Relations http://www.myowlspace.com/s/705/index.aspx?pgid=1396&gid=1
eSPAF
Create in eRA@TU Will electronically route for review and approval to all
who are responsible for the particular project MUST BE COMPLETED 5 BUSINESS DAYS
BEFORE THE DEADLINE
-key personnel
-budget
-budget justification
-abstract
TUITION REMISSION ADMINISTRATIVE REGULATIONhttp://www.temple.edu/research/researchadmin/docs/tuition_remission.pdf•F&A must be full rate•1 graduate student = $75,000 MTDC•2 graduate students = $175,000 MTDC•If the research project does not meet these requirements, the PI should contact Graduate School 10 days prior to sponsor deadline•Contact Graduate School for any questions to this regulation
ELIGIBILITY POLICYhttp://www.temple.edu/research/researchadmin/docs/pi_eligibility.pdfThe policy of Temple University is that only full-time faculty members and designated administrative research positions may routinely serve as Principal Investigators on sponsored programs. Exceptions to this policy are available per this administrative regulation; requests for an exception may be made using the Temporary Principal Investigator Status Request form.
ITEMS TO CONSIDER
FAQS
Tuition remission
-if ineligible for waiver, what do I do? Institutional match or cost sharing
-types?
-F&A limited by sponsor
-tuition remission
-academic or calendar year time (salary and fringe)
-NIH salary cap
-cash What happens with reduced or no F&A provided?
-we honor sponsor written prohibitions and limitations What is the difference between subawards and consultants?
BUDGETING Budget Categories
Personnel (salary + fringe) Consultants Equipment Supplies Travel Other expenses Patient care costs/participant support costs Subawards Facilities and Administrative costs (F&A)
FACILITIES & ADMINISTRATIVE COSTS (F&A)
Negotiated rate agreement with federal government http://www.temple.edu/controller/FY2012_FA_FringeApprovalLetter_Websiteversion.pdf
-DHHS is our cognizant federal agency Fixed rate for the life of the agreement Modified Total Direct Cost vs. Total Direct Costs
-MTDC typically excludes rent, over $25,000 on a subaward, tuition, and equipment
FRINGE BENEFITS Negotiated Annually Types of Rates
-full-time
-part-time
-post-docs
-graduate students Full list of what is included in our rates
- http://www.temple.edu/controller/FY2011-2012.html
SAMPLE BUDGETBudget YEAR 1 To:
ROLE ON Cal. Acad. INST.BASE SALARY
PROJECT Mnths Mnths SALARYREQUESTE
D
Jane Doe
PD/PI 6 73,790 36,895 49,070
John Doeman
Co-Investigator
4.8 81,500 32,600 43,358
Post Doc Fellow (TBN)
Post Doc 12 38,993 38,993 48,937
Graduate Student (TBN)
Grad Student
12 22,000 22,000 25,740
130,488 167,105
17,896$ 250,000
229,000
121,370
380,318TOTAL COSTS
258,948Modified Total Direct Costs
11/30/201212/1/2011
SUBTOTAL DIRECT COSTS FOR INITIAL BUDGET PERIOD
CONSORTIUM/CONTRACTUAL COSTS F&A 8,948TOTAL DIRECT COSTS FOR INITIAL BUDGET PERIOD
FACILITIES AND ADMINISTRATIVE COSTS
OTHER EXPENSES (Itemize by category)
Service Agreement 3,573 Animal Care per diem 5,000, Flow Cyctomtry $1,800, publication cost 2,200
12,573
CONSORTIUM/CONTRACTUAL COSTS DIRECT COSTS
TRAVEL
PI travel3,000
INPATIENT CARE COSTS
OUTPATIENT CARE COSTS
ALTERATIONS AND RENOVATIONS (Itemize by category)
Name of Equipment28,104
SUPPLIES (Itemize by category)
Chemicals 8,000 Lab supplies (reagents, tissue culture media, enzymes) 6,039Animals 7,283
21,322
SUBTOTALS 38,156CONSULTANT COSTS
EQUIPMENT (Itemize)
5,279
12,175
10,758
9,944
NAMESummer
Mnths
FRINGE
BENEFITSTOTAL
SUBAWARDS • Relevant paperwork should be uploaded with the
eSPAF when we are the prime awardee– Budget/budget justification– Scope of work (what work the sub will complete)– Statement of Intent to Collaborate– Copy of their Negotiated Rate Agreement– Copy of their Audited Financial Statements
• If awarded, Sponsored Programs should be able to pull subaward information from file and develop a Standard Subaward document
eSPAF walk-through eSPAF handout
READY FOR SUBMISSION eRA@TU System to System
-submitting all federal proposals this way, with few exceptions
eRA@TU System to Non-System
-besides what is uploaded to route the eSPAF, final proposal should be uploaded before submitting
IF AN AWARD IS MADE Sponsored Programs receives the Notice of Award (NOA)
A revised budget may be necessary
Sponsored Programs, PI and Departmental Administrator review the document and award conditions
Sponsored Programs sends NOA, eSPAF, Budget and FOAPAL* request form to Research Accounting Services (RAS) for account set-up
-FOAPAL is the account number in Banner that will be established-restricted accounts are assigned for each award
PROCESS FOR CONTRACTS Temple receives the contract Sponsored Programs, PI and Department
Administrator review the document Budget Scope of Work Time period Terms & Conditions
PROCESS FOR CONTRACTS, cont. Sent to Legal Office for review
If issues arise during legal review, Legal, Sponsored Programs and PI will work together to resolve
Sponsored programs will work as Liaison with funding sponsor
Sent to University Counsel for institutional signature
REGULATORY AFFAIRS• Institutional Review Board (IRB)
• Animal Care and Use Committee (IACUC)
• Institutional Biosafety (IBC)
• Environmental Health & Radiation Safety (EHRS)
http://www.temple.edu/research/regaffairs/index.html
KEY REGULATIONS http://www.temple.edu/research/researchadmin/sp_int_guidelines.html
Conflict of Interest http://policies.temple.edu/getdoc.asp?policy_no=04.16.02
Temple’s Policy on Misconduct in Research and Creative Work http://policies.temple.edu/getdoc.asp?policy_no=02.54.01
Data Management Plans Export Controls Intellectual Property
KEY REGULATIONS, cont.
RESPONSIBLE CONDUCT OF RESEARCH Animal welfare Collaborative science Conflict of interest and commitment Data acquisition, management, sharing and ownership Human subjects Mentor/trainee responsibilities Publication practices, responsible authorship, and peer review Research misconduct
TECHNOLOGY DEVELOPMENT AND COMMERCIALIZTION
http://www.temple.edu/research/otdc/otdc_about.html
Stephen G. Nappi
Director of Technology Development and
Commercialization Operations
Voice Number: (215) 204-5293
E-mail: [email protected]
Temple University FY 2011 Year-to-Date Sponsored Dollars Awarded*,as of June, 2011
*Financial aid awards not included Source: Temple University Office of Research Administration
CONTACTS http://www.temple.edu/research/researchadmin/sp_staff.html
Main Campus Keith Osterhage
Associate Vice Provost, Research AdministrationE-mail: [email protected]
Robert Gage
Director, Sponsored ProgramsE-mail: [email protected]
Eleanor M. Cicinsky
Director, PreAward Sponsored Programs E-mail: [email protected]
Main Campus continued Kimberly Fahey
Sr. Grant and Contracts Specialist E-mail: [email protected]
Sherri Gibbs
Grants and Contracts Coordinator E-mail: [email protected]
Elaine Willis-Stemley
Administrative SpecialistE-mail: willstem@temple
Contacts continued
Health Sciences Center Rosemary C. Dillon
Director, Sponsored ProgramsE-mail: [email protected]
Christine Blewett
Assistant DirectorE-mail: [email protected]
Quadirah Green
Grants and Contracts Coordinator E-mail: [email protected]
Javiah Smith
Administrative SpecialistE-mail: [email protected]
eRA@TU Robert W. O'Malley
eRA Project ManagerE-mail: [email protected]
Krunal M. Cholera
eRA Technical Manager E-mail: [email protected]
Ming-Hui Chou
Sr. IT Training Specialist E-mail: [email protected]
Research Accounting Services
Overview of Topics
Setup of Awards in Banner Financial System Access to Systems Policies Financial Cash Management/Financial Reporting
Establishment of Grant/FOAPAL
New Award (with signed agreement) A
New Award (without fully signed agreement) N
Advance FOAPAL Request* Q
Expiration Award* Q
*Must include “default” cost center (not another sponsored project) if agreement does not materialize
BANNER
What is a Grant…..and what is a Fund?
BANNERGrants
The grant contains the basic information about the project
It is the vehicle that the Banner Finance module uses to provide inception to date reporting and is the basis for the grants billing module.
A grant number is assigned to all grants and can be thought of as the “mother” to the fund
May skip numbers
BANNERFunds
The fund contains the financial (general/grant ledger) information
Funds allow us to segregate funding by year or by Principal investigator or by department
Keep in mind, that without a grant number attached to a fund there is no inception to date reporting.
One grant - “mother” may have many funds -“children”
Sequentially numbered
FOAPAL F Fund O Organization/Org A Account P Program A Activity (not currently in use) L Location (not currently in use) INDEX – fills in Fund/Org/Program
Many to One Scenario
Grant Number Fund Organization Program
(ORG)
Psychology 360888 360888 18110 02 Biology 360888 360889 13120 02
Education 360888 360952 19920 02
Funding Sources 24 Voluntary Health and Welfare Organizations • 26 Industry • 27 Foundations • 29 Others • 30 U.S. Department of Education • 31 Federally funded sponsored agreements other than those using 30, 32, 33, 34, 36, or 39 • 32 National Endowment for the Humanities • 33 National Science Foundation • 34 MOBIS agreements from any federal agency • 36 U.S. Department of Health and Human Services • 39 U.S. Department of Health and Human Services Program Projects, with multiple activities and/or
principal investigators, that must be budgeted and accounted for separately • 40 Federal awards with a non-government pass-through entity as the primary recipient and the university
as a sub recipient (see Sub recipient Monitoring Compliance) 42 Commonwealth of Pennsylvania including those with federal pass-through funding • 43 City of Philadelphia and surrounding counties including those with federal pass-through funding • 44 Voluntary Health and Welfare Organizations • 46 Industry • 47 Foundations • 49 Other • 55 Clinical Trials
Establishment of a Fund Budget
RAS is responsible for entering budget in Banner Department can make budget adjustments in Self-
Service Banner Department is responsible for submission of correct
budget to Sponsored Programs which will be forwarded to RAS
Use of Account Codes http://www.temple.edu/controller/general_accounting/
account-key.html
Where do I find My Numbers Tuportal Grant Search
How can I review my financial data Self-Service Banner Cognos Reports
Cost Center Summary Reports (GL 214) Cognos Reporting
How can I review my financial data Self-Service Banner Cognos Reports
Cost Center Summary Reports (GL 214) Cognos Reporting
Questions Why set up FOAPAL if agreement not received??? Why don’t I see an account code for my line item??? Which account codes can I use??? Can I spend if no budget is appearing??? Can I spend if no funds have been received??? Why don’t I see this award in Cognos??? Why is a grant that has ended still listed as Active or
Close-out instead of Closed???
Signature Authorization and Access to Financial Systems
Signature Levels for Sponsored Projects Level 1
Research Accounting Services Level 2 Personnel Transactions Only
Business Managers Department Chairs PIs
Level 3 PIs Business Managers Other Authorized Individuals
Policy: http://policies.temple.edu/getdoc.asp?policy_no=05.20.15Form: http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/
Controller's%20Office-banner/SignatureAuthorization-ESA.pdf
Finance Access Request Form Access to TUmarketplace Access to Self Service Banner Access to COGNOS Access to Compensation Access to Budget Transfer Rights
http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/Controller%27s%20Office-banner/Finance%20Access%20Request%20Form.pdf
Financial and Administrative Compliance
Office of Management and Budget Circulars A-21 “Cost Principles for Educational Institutions”
Now in 2 CFR, Part 220 http://www.whitehouse.gov/omb/circulars_a021_2004/
A-110 “Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education and Other Non-Profit Organizations” Now in 2 CFR, Part 215 http://www.whitehouse.gov/omb/circulars_a110/
A133 “Audits of Higher Education and Other Non-Profit Organizations”
http://www.whitehouse.gov/omb/circulars_a133-lead/
Direct Costs What is a Direct Cost?
Direct costs, as defined by OMB Circular A-21”Cost Principles for Educational Institutions,” are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity; or that can be directly assigned to such activities relatively easily with a high degree of accuracy.
Example: Salaries and wages, such as PI, research associate, lab technician, graduate research assistant; fringe benefits, travel, materials and supplies, equipment, subcontracts, specialized service centers
http://www.temple.edu/controller/Policy-GRPL01DirectandIndirectCost.pdf
Facilities and Administrative (F&A) Costs (also known as Indirect Costs or Overhead)
What are F&A Costs? Costs as defined by A-21 are those costs incurred for common or joint
objectives, and, therefore cannot be identified readily and specifically with a particular sponsored project
Example: Administrative and Clerical salaries, general purpose software, clerical supplies Facilities
What is an unlike circumstance?
Direct and Indirect Cost Policy
One of the Federal Cost Accounting Standards (CAS) to which Temple University must adhere is CAS 9905.502 which requires that the University consistently treat costs that are incurred for the same purposes and in like circumstances, as either direct cost only or indirect costs only. These guidelines define the criteria for determining how costs are charged to sponsored projects.
CAS and A-21 emphasize the importance of consistent application of cost accounting principles within institutions.
http://www.temple.edu/controller/grant_accounting/pol_proc/pdf/grpl01.pdf
Effort Reporting After-the-Fact Reporting Institution Effort Reporting System (Maximus) Institutional Base Salary (IBS) Types of Cycles
Semesterly Quarterly
Responsible individuals for effort certification Suitable means of verification First hand knowledge
Question???Dr. J has committed her salary as cost sharing rather than as a direct expense to the project.
How will this cost sharing be documented?
How is Allowability Determined? Allocable Cost can be assigned to the activity on some
reasonable basis
ReasonableA prudent business person would have purchased this item at this
price
Consistent Like costs must be treated the same in like
circumstances
Cost Sharing Cost of project not paid by sponsor Mandatory
Required by sponsor
Voluntary Commitments made in a proposal become a condition of
award, regardless of whether on not cost sharing was required
Expenditures must be verifiable from sponsor’s records (budget vs. actual)
Question???Dr. C has purchased equipment on her project.
Who owns the equipment when the project ends?
What if Dr. C is transferring her award to a new institution?
Question ???Dr. No has decided to buy a very
expensive piece of equipment 4 months before his project ends. The equipment was necessary for the project, budgeted and approved.
Is this allowable? Why or why not?
Financial Reporting
Invoicing Interim Financial Reports Final Financial Reports
Financial ReportingInvoicing and Reports
All invoices and reports should be prepared and submitted by RAS
Under no circumstances should the department be sending invoices and/or reports to the agency for invoicing, unless pre-approved or in conjunction with RAS.
Question???Invoicing to the Temple Foundation
requires backup documentation for each expense.
Who is responsible for collecting this documentation?
Question???Dr. B’s award has ended. During the course of the closeout process, we have discovered many charges that occurred after the end date but before we have submitted the final report.
Are these charges allowable?
Cash ManagementHow Do We Get the Money
Letter of Credit - pooled or by individual award Cost Reimbursable Fixed Price/Deliverables
Capitation Fixed Schedule
Advance Payments Full Payment in Advance
Payments Payments received by departments should be
directly to the RAS lockbox. Include FOAP on the check stub
Temple UniversityResearch Accounting ServicesP.O. Box 824242Philadelphia, PA 19182-4242
Closing Out An Award RAS Expiration Letters Work with PI, Business Manager, or designee to identify all costs of the
project Submit timely and accurate financial reports Follow-up procedures
Department/PI Contact purchasing to remove FOAPAL number from P-card Complete Expense Distribution Change Forms for salaries month prior to
award end date Redistribute reoccurring charges to an active fund (i.e. telephone) Complete TUmarketplace requisition to remove/redistribute commitments Completion of technical reports
Questions