what’s new in washington: a cogr update david kennedy, director of costing policy council on...
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What’s New in Washington:A COGR Update
David Kennedy, Director of Costing PolicyCouncil on Governmental Relations (COGR)
NCURA Region III – 2008 Spring Meeting
Wild Dunes ResortIsle of the Palms, South Carolina
Tuesday, May 13, 2008
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Agenda COGR Overview
Audit Landscape
35-percent F&A Cap, DOD
NSF Summer Salary
Other Areas of Interest
Recent COGR Publications
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COGR Council on Governmental Relations
1948 … Staff of 5
Costing, Compliance, Intellectual Property
Active Board and Committees
170+ member institutions
www.cogr.edu
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The COGR MissionFoster strong working relationships with Federal Agencies and their representatives. Primary goals are to facilitate federal rules and regulations, and to advocate for and represent the research and university community with a single voice.
√ Federal Register, Comment Letters √ Publications, Surveys √ Updates-Newsletters, Position Papers √ Membership Meetings, 3 per year √ Everything else, as needed
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COGR Partners Association of American Universities (AAU)
Association of American Medical Colleges (AAMC)
National Assoc. of State Universities and Land-Grant Colleges (NASULGC)
NCURA, NACUBO, Big XII, Big Ten, SECA-MECA-WECA-NECA, The FDP …
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COGR and Washington Research Regulatory,
Funding Agencies Oversight, Policy
NSFHHS-NIH
DOD-ONRUSDA
DOENASAED
20 more …
HHS-OIG
NSF-OIG
OtherOIGs
OMBGAO
OSTP
CONGRESS
HHS-DCA
DCAA-ONR
Agency GPS …
HHS-OHRP
HHS-CDC, FDA,
CMS
DOJUSDA-APHIS
BIS
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COGR and Washington HHS – Department of Health and Human Services
NIH – National Institutes of Health
NSF – National Science Foundation
OIG – Office of Inspector General (all agencies)
OMB – Office of Management and Budget
DCA – Division of Cost Allocation
ONR - Office of Naval Research
DCAA – Defense Contract Audit Agency
GAO – Government Accountability Office
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COGR and Washington OSTP – Office of Science and Technology Policy
OHRP – Office for Human Research Protections
CDC – Center for Disease Control and Prevention
FDA – Food and Drug Administration
CMS – Centers for Medicare and Medicaid Services
BIS – Bureau of Industry and Security (Commerce)
APHIS – Animal & Plant Health Inspection Service
DOJ – Department of Justice
GPS – Grants Policy Statements (all agencies)
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Audit Landscape
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Audit Landscape Effort and Labor – NSF OIG
Administrative and Clerical Salaries – HHS OIG
Financial Conflict of Interest – HHS OIG, NIH
A-133 and the Single Audit
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NSF OIG Robust audit program
√ To-date; 5 labor audits (www.nsf.gov/oig) √ Next wave of labor/effort audits, ongoing √ Subrecipients, Cost sharing, Program Income
Monitoring and Desk Review by NSF DIAS (not the OIG) – 30 to 40+ per year
Investigations Unit: internal audit reports, general ledger (electronic version)
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NSF OIG Labor/Effort findings
√ Suitable Means of Verification √ Timeliness √ Independent Internal Evaluation √ Voluntary commitments / Grant apps. √ Estimates / Precision / Significant changes √ Key personnel with zero effort √ Summer effort √ Appt. Letters / Salary Rates / Work Duties
Internal Controls vs. Questioned costs
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HHS OIG Relatively quiet …
Administrative and Clerical Salaries
√ Unlike Circumstances, Major Projects √ To-date; 2 audits and “benign”
(http://www.oig.hhs.gov/reports.html) √ In total, 4 to be completed √ Pay attention???
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HHS OIG, NIH But you said “Relatively quiet” ???
Financial Conflict of Interest – Jan. 2008
√ Evaluation and Inspections, not Audit(http://oig.hhs.gov/oei/reports/oei-03-06-00460.pdf)
Report Recommendations
√ NIH needs to increase oversight √ √ NIH ICs to forward all conflict reports
to Office of Extramural Research √ √ NIH to collect details on conflicts __
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HHS OIG, NIH Report Recommendations – continued
NIH believes … responsibilities for identifying and managing financial conflicts of interest must remain with grantee institutions. Furthermore, NIH … collection of specific details … would effectively transfer the responsibility … to the Federal Government. (page iv)
NIH response -- determine value of collecting details. HHS OIG response -- contact 43 institutions; obtain procedures for handling financial conflicts
www.aamc.org/jointcoireport (87 pages)
www.cogr.edu (updated case studies; soon)
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A-133 and the Single Audit
Report on National Single Audit, June 2007
√ PCIE, ECIE, OMB, IGs, + AICPA √ Sample of 208 (30 colleges/universities)
√ A-133 and auditors under the microscope
SAS 112, Communicating Internal Control Related Matters … applicable to A-133
√ Definitions: Control Deficiency, Significant Deficiency, Material Weakness
√ Lower bar for A-133 audit findings
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In Summary A coalescence of:
√ IG activity (NSF, HHS) √ NSF Monitoring and Desk Reviews √ Program Audits from other agencies √ A-133 under the microscope √ Single Audit concept in limbo?, GAO 2007:
http://www.gao.gov/new.items/d08213t.pdf
What does this mean ??? …
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Always a Storm
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35-percent F&A Cap, DOD
DOD Appropriations Bill, HR 3222, Section 8105 – November 13, 2007
Indirect can not exceed 35-percent of total project costs -- different than the MTDC concept and requires more “manual” administration
www.cogr.edu – Recent News, Dec. 19
FY09 DOD Appropriations Bill; an opportunity to revisit ?
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NSF Summer Salary COGR-AAU joint letter sent to the National
Science Board (NSB) – July 2007
Initial concern raised in COGR Effort paper, and subsequent concerns:
√ Basis of NSF policy√ Audit risk during summer, 100% salary√ Academic year salary -- Allowability
Solution? -- Flexibility to charge when effort is expended (e.g., academic year), with option to utilize 100% summer if it can be supported
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NSF Summer Salary NSB addresses in August 2007 meeting
NSF policy staff charged to “fact-find”
√ Uncertain historical basis √ Variance among directorates √ Variance among recipients √ Engage research community
NSF has reviewed the COGR/AAU letter and is considering a response
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Other Areas of Interest
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Federal Research Budget
America COMPETES Act
√ Signed by President, August 2007 √ Significant funding increases for NSF, Energy-
Science Office, NIST … however, next slide …
Basic Research for NIH, USDA, DOD; not good
Declining/flat success rates; ~20% at NIH
As always, tight budgets = Scrutiny
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America COMPETES While significant funding increases
authorized (e.g., NSF = $6.6b, $7.3b, $8.1b for FY08, 09, 10) -- FY08 appropriations not in-line
Sections 7008, 7009, 7013, 7036
√ Mentoring post-doc researchers (7008)√ Responsible conduct of research (7009)√ Cost sharing (7013)√ Major research instrumentation (7036)
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America COMPETES Mentoring (7008)
All grant applications that include funding to support postdoctoral researchers must include a description of the mentoring activities – NSF DEVELOPING DRAFT POLICY
Responsible conduct of research (7009)
Institutions to describe plan to provide training and oversight in the responsible and ethical conduct of research to undergrads, grads, postdocs – NSF DEVELOPING DRAFT POLICY
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America COMPETES Cost sharing (7013)
NSB to evaluate 2004 policy that eliminated cost sharing – REPORT RECOMMENDS COST SHARING FOR ERC, EPSCoR, I/UCRC TO BE REINSTATED:
(www.nsf.gov/nsb/publications/2008/rprt_congress_cs_policy.pdf)
Major research instrumentation (7036)
30% cost sharing; Director can waive for those not in top 100 per NSF survey – HOWEVER, WAIVER NOT IMPLEMENTED
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Also On the Radar NIH Public Access Policy
Grants funded since 10/1/07 and contracts after 4/7/08, provide copy of final peer-reviewed manuscript accepted for publication (on or after 4/8/08) to PubMed Central:www.cogr.edu – Recent News, March 20, andNIH Public Access Homepage (with FAQs) at:http://publicaccess.nih.gov/
NIH 2007-2008 Peer Review Self-StudyEstablish a minimum Effort threshold at 20%: www.cogr.edu – Recent News, March 17, andhttp://enhancing-peer-review.nih.gov/
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Also On the Radar Department of Commerce, Deemed Export
Advisory Committee (DEAC) report
Reduce list of covered technologies, less complex rules, simplify licensing -- addresses knowledge transfer barriers to foreign nationals. However, concerns with 7-step decision process, “loyalty assessment”, definition of fundamental research: www.cogr.edu – Recent News, Feb. 20
Troublesome Clauses
New data shows that situation has not improved and restrictions appear to have expanded. COGR/AAU, 2004:http://www.aau.edu/research/Rpt4.8.04.pdf(update to 2004 report, soon to be released)
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Always a Storm
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Recent COGR Publications
Finances of Research UniversitiesRecent News, March 6, 2008
Approaches to Developing an Institutional Conflict of Interest Policy
Ed Materials / Conflict of Interest(update soon to be released)
University-Industry RelationshipsEd Materials / Intellectual Property, August 2007
An Analysis … DCA Best Practices ManualRecent News, December 5, 2007
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Recent COGR Publications
21 Questions about University Technology Transfer
Ed Materials / Intellectual Property, July 2007
Troublesome Clauses(update soon to be released)
Compensation, Effort Commitments, and Certification -- Policies and Practices … i.e., the “Effort Paper”
Ed Materials / Financial Management, March 2007
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Contact Info
David Kennedy
dkennedy@cogr.edu
202-289-6655, ext. 12
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