departmental administration boot camp: research administration for the department administrator
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DEPARTMENTAL DEPARTMENTAL ADMINISTRATION ADMINISTRATION
BOOT CAMP:BOOT CAMP:Research Administration Research Administration
for the for the Department AdministratorDepartment Administrator
Workshop FacultyWorkshop Faculty
Patricia HawkPatricia HawkInterim DirectorInterim Director
Office of Sponsored ProgramsOffice of Sponsored Programs
Oregon State UniversityOregon State University
Bruce MorganBruce MorganAssistant Vice ChancellorAssistant Vice Chancellor
Office of ResearchOffice of Research
University of California, RiversideUniversity of California, Riverside
Samantha WestcottSamantha WestcottGrant ManagerGrant Manager
Division of BiologyDivision of Biology
California Institute of TechnologyCalifornia Institute of Technology
What do you want to take with What do you want to take with you from this workshop?you from this workshop?
Topic AreasTopic Areas
ProposalsProposals
Award AcceptanceAward Acceptance
Award ManagementAward Management
SubawardsSubawardsCloseoutsCloseoutsAuditsAudits
We will also include a discussion about Cost Transfers.
Tasks: The Work We DoTasks: The Work We Do
Pre-AwardPre-Award Funding OpportunitiesFunding Opportunities Proposal Preparation, Review, & SubmissionProposal Preparation, Review, & Submission Award Review and Account Set UpAward Review and Account Set Up
Post-AwardPost-Award Cost Management and Account MonitoringCost Management and Account Monitoring Cost TransfersCost Transfers CloseoutCloseout
Guidelines: The Rules We ObeyGuidelines: The Rules We Obey
FederalFederal OMB CircularsOMB Circulars Agency GuidelinesAgency Guidelines
StateState Public Institution orPublic Institution or Private InstitutionPrivate Institution
Institutional Institutional Policies Policies ProceduresProcedures
SchoolSchool Departmental Departmental DivisionalDivisional
InvestigatorInvestigator
Funding OpportunitiesFunding Opportunities
Sponsors:Sponsors: GovernmentGovernment FoundationsFoundations CorporateCorporate DonorsDonors
Opportunities:Opportunities: RFARFA RFPRFP PAPA InvitationInvitation
Discussion: Finding FundingDiscussion: Finding Funding
There’s a New Kid in Town There’s a New Kid in Town
There is a new faculty There is a new faculty
member just hired to the member just hired to the
campus. She is an Assistant campus. She is an Assistant
Professor who has had a successful postdocProfessor who has had a successful postdoc
experience and has begun her own research but experience and has begun her own research but
only has internal funding.only has internal funding.
Questions for DiscussionQuestions for Discussion
Who provides support for finding funding on Who provides support for finding funding on your campus?your campus?
If you do it, what tools do you use?If you do it, what tools do you use?
How do you help a new investigator get How do you help a new investigator get ‘plugged in’ to your institution?‘plugged in’ to your institution?
Proposal PreparationProposal Preparation
The major components of a proposal:The major components of a proposal: Budget & JustificationBudget & Justification AbstractAbstract Statement of WorkStatement of Work BiosketchBiosketch Resources/FacilitiesResources/Facilities Institutional SignoffInstitutional Signoff
Benefits to Success: ProposalsBenefits to Success: Proposals
The more time invested by the PI on the The more time invested by the PI on the research plan, the better the proposal.research plan, the better the proposal.
A successful proposal:A successful proposal: JobsJobs ProgressProgress No resubmissionNo resubmission
Benefits to Success: ProposalsBenefits to Success: Proposals
How the Departmental Administrator helps:How the Departmental Administrator helps: Correct budgetCorrect budget Guideline reviewGuideline review FormattingFormatting Up-to-date informationUp-to-date information Routing and Sign-offsRouting and Sign-offs ConfidenceConfidence CompetenceCompetence
Budgeting: BasicsBudgeting: Basics
CategoriesCategories
PersonnelPersonnel
ConsultantsConsultants
EquipmentEquipment
SuppliesSupplies
TravelTravel
ConsortiumConsortium
Other Direct CostsOther Direct Costs
SubcategoriesSubcategories
Key PersonnelKey Personnel
Research TeamResearch Team
AdministrationAdministration
Animal CostsAnimal Costs
Human SubjectsHuman Subjects
Patient CarePatient Care
ConstructionConstruction
Budgeting: DetailsBudgeting: Details
Identify Cost Categories: Unidentified CostsIdentify Cost Categories: Unidentified Costs May cause overruns on the awardMay cause overruns on the award
Institution shares in cost of research effortInstitution shares in cost of research effort May require sponsor approval for rebudgetingMay require sponsor approval for rebudgeting
Holds up post-award invoicing and financial reportingHolds up post-award invoicing and financial reporting Bottom line: Not in the budget? Ask.Bottom line: Not in the budget? Ask.
Personnel Costs: Proposal vs. ExpendituresPersonnel Costs: Proposal vs. Expenditures Reports of time and effort are certifiedReports of time and effort are certified Bottom line: Reporting = Audits = FindingsBottom line: Reporting = Audits = Findings
Budgeting: More DetailsBudgeting: More Details
Itemize Costs Correctly: Follow the RulesItemize Costs Correctly: Follow the Rules Salary vs. Stipend Salary vs. Stipend
Stipends not allowable on research grants, only on training/ Stipends not allowable on research grants, only on training/ fellowship grantsfellowship grantsEmployer/employee relationship = salaryEmployer/employee relationship = salaryTrainee/fellow entitled to living allowance = stipendTrainee/fellow entitled to living allowance = stipendConsider immigration status in allowabilityConsider immigration status in allowability
Materials & Supplies vs. EquipmentMaterials & Supplies vs. EquipmentA-21 threshold for equipment = $5,000 (or institution’s A-21 threshold for equipment = $5,000 (or institution’s threshold if lower), with a useful life of at least 1 year threshold if lower), with a useful life of at least 1 year F&A rate applied to materials and supplies, but NOT to F&A rate applied to materials and supplies, but NOT to equipment itemsequipment items
Budgeting: More DetailsBudgeting: More Details Travel: domestic vs. foreignTravel: domestic vs. foreign
Domestic: in-state or out-of-stateDomestic: in-state or out-of-stateForeign: allowable with prior approval, certain restrictions applyForeign: allowable with prior approval, certain restrictions applyKnow basis/rates for reimbursement Know basis/rates for reimbursement
Subawards vs. service agreementsSubawards vs. service agreementsDifference between the “big S” and the “little s”Difference between the “big S” and the “little s”
Programmatic effort (“big S”) vs. goods and services (“little s”)Programmatic effort (“big S”) vs. goods and services (“little s”)Impact on F&A/indirect cost recoveryImpact on F&A/indirect cost recovery
F&A assessed on only the first $25K of the “big S”F&A assessed on only the first $25K of the “big S” F&A assessed on full amount of “little S”F&A assessed on full amount of “little S”
Flow-down of prime award terms and conditions required for “big Flow-down of prime award terms and conditions required for “big S”, not for little “s”S”, not for little “s”Subrecipient monitoring required for “big S”, not for “little s”Subrecipient monitoring required for “big S”, not for “little s”
Budgeting: More DetailsBudgeting: More Details
Pieces needed for SubawardPieces needed for Subaward Subawardee budget, SOW, institutional approvalsSubawardee budget, SOW, institutional approvals Impact if not on file or request to issue Sub not Impact if not on file or request to issue Sub not
initiated internallyinitiated internallyLate issuanceLate issuanceLate start of work by collaboratorLate start of work by collaboratorLate invoicing and paymentLate invoicing and paymentLate reportingLate reporting
Remember, your institution as prime recipient is Remember, your institution as prime recipient is ultimately responsible for conduct of the work and ultimately responsible for conduct of the work and meeting sponsor requirements!meeting sponsor requirements!
Budgeting: More DetailsBudgeting: More Details
Are costs allowable, allocable, reasonable?Are costs allowable, allocable, reasonable? Sponsor guidelinesSponsor guidelines OMB Circular A-21OMB Circular A-21 Institutional RulesInstitutional Rules
Are costs direct or F&A/indirect?Are costs direct or F&A/indirect? Direct: costs identifiable to a specific projectDirect: costs identifiable to a specific project Indirect: costs incurred as part of overall operationsIndirect: costs incurred as part of overall operations
Ex: Direct vs. Administrative (F&A) costs Ex: Direct vs. Administrative (F&A) costs Salaries and wages of clerical/administrative staff generally Salaries and wages of clerical/administrative staff generally
*unallowable* as direct *unallowable* as direct Exception: meet the test of “major project” as defined in Exhibit C of A-Exception: meet the test of “major project” as defined in Exhibit C of A-
2121
Application/treatment of costs should be consistentApplication/treatment of costs should be consistent
Budgeting: HintsBudgeting: Hints
Project the future: Look toward realityProject the future: Look toward reality Ask the question: What will it take to do this Ask the question: What will it take to do this
project?project? Work budget backward starting with total Work budget backward starting with total
costscosts Compare reality with proposed budgetCompare reality with proposed budget Plan so that every dollar is utilized to PI and Plan so that every dollar is utilized to PI and
institution’s best advantage: ask every institution’s best advantage: ask every question to get the full cost impact from your question to get the full cost impact from your PIPI
Budgeting: More HintsBudgeting: More Hints
Impacts of poor planning: Impacts of poor planning:
Loss of direct cost funding available to the Loss of direct cost funding available to the project project
Loss of F&A/indirect cost recovery Loss of F&A/indirect cost recovery
DisallowancesDisallowances
Budgeting: More HintsBudgeting: More Hints
Open Open communicationcommunication reduces: reduces: Excessive, inappropriate, or late cost Excessive, inappropriate, or late cost
transferstransfers Manual adjustmentsManual adjustments DisallowancesDisallowances Revised invoices/financial reportsRevised invoices/financial reports Audit findingsAudit findings Loss of expanded authorities or letter of credit Loss of expanded authorities or letter of credit
drawdown eligibilitydrawdown eligibility
Budget JustificationBudget Justification
Personnel: Include everyone on the Personnel: Include everyone on the budget, their effort, role, and detail about budget, their effort, role, and detail about what s/he will do on the project.what s/he will do on the project.Each category in the budget should Each category in the budget should include a strong justification for the value include a strong justification for the value that cost will bring to the project.that cost will bring to the project.Read the instructions, read them again.Read the instructions, read them again.Use successful language from previous Use successful language from previous applications, if available.applications, if available.
AdministriviaAdministrivia
Proposal Format InstructionsProposal Format Instructions: Read the : Read the instructions, gather the forms, read the instructions, gather the forms, read the instructions again instructions again BiosketchesBiosketchesResources/Facilities DescriptionsResources/Facilities DescriptionsAnything required by the sponsor as part Anything required by the sponsor as part of the proposalof the proposalShare with others every successful form Share with others every successful form and ask for successful versionsand ask for successful versions
Routing and Sign-OffRouting and Sign-Off
Work from the deadline backwardsWork from the deadline backwards
Maximize time available for the PI to work Maximize time available for the PI to work on the research planon the research plan
Get a working draft with a final budget Get a working draft with a final budget routing as early as possible to give routing as early as possible to give everyone maximum review timeeveryone maximum review time
If urgent, CALL FIRST – give your If urgent, CALL FIRST – give your colleagues fair warningcolleagues fair warning
Award ManagementAward Management
Pre-Award SetupPre-Award Setup
Award ReviewAward Review
Set-UpSet-Up
Assignment of CostsAssignment of Costs
MonitoringMonitoring
Cost TransfersCost Transfers
ReportingReporting
CloseoutCloseout
Pre-Award AccountsPre-Award Accounts
RisksRisks Unfunded ProposalsUnfunded Proposals Costs incurred that must be reassignedCosts incurred that must be reassigned
Federal to federal: BIG RISKFederal to federal: BIG RISK
Federal to discretionary: LOW RISKFederal to discretionary: LOW RISK
Discretionary spent assuming award will arriveDiscretionary spent assuming award will arrive
RewardsRewards Correct assignment of costsCorrect assignment of costs Fewer cost transfersFewer cost transfers
Award ReviewAward Review
Type of Award – is this an Assistance Type of Award – is this an Assistance Agreement or a Contract?Agreement or a Contract? Assistance Agreements are either grants or Assistance Agreements are either grants or
cooperative agreements; these are subject to cooperative agreements; these are subject to OMB Circular A-110OMB Circular A-110
Contracts are subject to the Federal Contracts are subject to the Federal Acquisition RegulationsAcquisition Regulations
Award ReviewAward Review
BudgetBudget Reduced?Reduced? Reduce the Scope of Work and Cost Sharing Reduce the Scope of Work and Cost Sharing
AccordinglyAccordingly
Performance PeriodPerformance Period Align it with the workflowAlign it with the workflow Accommodates pre-award costsAccommodates pre-award costs
Terms & ReportingTerms & Reporting Non-Standard?Non-Standard? Can we live with it?Can we live with it?
Award ReviewAward Review
Examples of non-standard terms or Examples of non-standard terms or reporting:reporting: Reporting on labor hoursReporting on labor hours Detailed expenditure reportingDetailed expenditure reporting
How do you, as a departmental administrator, How do you, as a departmental administrator, fit into these requirements?fit into these requirements?
Award Set UpAward Set Up
Accounting StructureAccounting Structure Plan your large awards ahead of time Plan your large awards ahead of time Layout your vision of the award structureLayout your vision of the award structure Communicate with PI and users of account Communicate with PI and users of account
prior to set upprior to set up
BudgetBudget Align budgets to match requirements of awardAlign budgets to match requirements of award Make monitoring easier for everyoneMake monitoring easier for everyone
Let’s Take a Break!Let’s Take a Break!
Cost SharingCost Sharing
Cost Sharing: DetailsCost Sharing: Details
Most institutions’ policies, written or not: Most institutions’ policies, written or not: No cost sharing unless mandated/required by sponsorNo cost sharing unless mandated/required by sponsor
Voluntary committed cost sharing Voluntary committed cost sharing Faculty/key personnel time and effort stated but not charged to Faculty/key personnel time and effort stated but not charged to
the sponsored awardthe sponsored awardMust be tracked and reported uponMust be tracked and reported uponHas negative impact on F&A/indirect cost recoveryHas negative impact on F&A/indirect cost recovery
Indirect Cost WaiversIndirect Cost WaiversDoes the difference between your institution’s federally negotiated Does the difference between your institution’s federally negotiated rate and the reduced rate you agree to accept on the award rate and the reduced rate you agree to accept on the award represent cost sharing?represent cost sharing?
Cost Sharing and the Departmental Cost Sharing and the Departmental AdministratorAdministrator
The most common form of cost sharing is The most common form of cost sharing is contributed effortcontributed effort
Contributed effort is captured through your Contributed effort is captured through your institution’s effort reporting systeminstitution’s effort reporting system
Other types of cost sharing may involve:Other types of cost sharing may involve: Volunteer effortVolunteer effort Equipment purchasesEquipment purchases
Case StudyCase Study
Cost Sharing/Effort ReportingCost Sharing/Effort Reporting
What is Effort Reporting?What is Effort Reporting?
Salaries charged to Federal awards must Salaries charged to Federal awards must be substantiatedbe substantiated
Effort reporting requirements are based on Effort reporting requirements are based on your institution’s cost principlesyour institution’s cost principles A-21A-21 A-87A-87 A-122A-122 45 CFR 74, Appendix E45 CFR 74, Appendix E
ProcurementProcurement
Most institutions have procurement cards that Most institutions have procurement cards that can be used for small purchasescan be used for small purchases
Small purchases are defined by your institutionSmall purchases are defined by your institution
All cards require some type of reconciliationAll cards require some type of reconciliation
Someone must keep the source documents Someone must keep the source documents (receipts)(receipts)
Someone should be checking the Excluded Someone should be checking the Excluded Parties List Parties List
More ProcurementsMore Procurements
Purchases above the small purchase limitPurchases above the small purchase limit Sole source vs. competitive bid processSole source vs. competitive bid process
Source documentation typically resides Source documentation typically resides with the departmental administratorwith the departmental administrator
Purchasing Department is typically Purchasing Department is typically checking the Excluded Parties Listchecking the Excluded Parties List
Expenditure ReviewExpenditure Review
Typical reviewable expendituresTypical reviewable expenditures FoodFood Late chargesLate charges Entertainment costsEntertainment costs Foreign travelForeign travel Awards and prizesAwards and prizes
Monitoring ExpensesMonitoring Expenses
Departmental Administrators are actively Departmental Administrators are actively involved in monitoring expensesinvolved in monitoring expenses Do you run reports?Do you run reports? Do you look at each expense?Do you look at each expense? Do you look at expenditure reports?Do you look at expenditure reports?
Award ReconciliationAward Reconciliation
Verify expenses on your sponsored Verify expenses on your sponsored accounts to ensure they “belong” on that accounts to ensure they “belong” on that account (involve your PIs also)account (involve your PIs also)
Investigate outstanding expensesInvestigate outstanding expenses
Resolve discrepancies in a timely manner Resolve discrepancies in a timely manner (most institutions consider within 90 days (most institutions consider within 90 days as timely)as timely)
Case StudyCase Study
AllocationAllocation
Subawards and Subawards and Subrecipient MonitoringSubrecipient Monitoring
Key ConceptsKey Concepts
Subaward is an umbrella term that Subaward is an umbrella term that encompasses:encompasses: Subcontracts (procurement)Subcontracts (procurement) Subagreements (assistance flow thru)Subagreements (assistance flow thru) Subgrants (assistance flow thru)Subgrants (assistance flow thru)
Subawards are used to transfer a portion Subawards are used to transfer a portion of the programmatic work and associated of the programmatic work and associated funding to a lower tier entityfunding to a lower tier entity
Subrecipients v. VendorsSubrecipients v. VendorsThe substance The substance of the of the relationship is relationship is the most the most important factorimportant factor
The relationship The relationship should should determine the determine the mechanismmechanism Subaward v. Subaward v.
POPO
SubrecipientSubrecipient VendorVendorProgrammatic Programmatic
decision-making decision-making responsibilitiesresponsibilities
Provides goods & Provides goods & services as part of services as part of normal businessnormal business
Performance is Performance is measured against measured against program objectivesprogram objectives
Goods & services Goods & services are ancillary to are ancillary to programmatic programmatic
activitiesactivities
Responsible for Responsible for federal compliance federal compliance
requirementsrequirements
Operates in a Operates in a competitive competitive environmentenvironment
Mechanism = Mechanism = SubawardSubaward
Mechanism = Mechanism =
P.O.P.O.
AccountabilityAccountability
Sponsors maySponsors may audit subrecipients, andaudit subrecipients, and will hold the recipient accountable for the will hold the recipient accountable for the
subrecipient’s performance and subaward subrecipient’s performance and subaward managementmanagement
A subrecipient’s disallowance becomes A subrecipient’s disallowance becomes the recipient’s disallowancethe recipient’s disallowance
Subrecipient Monitoring - Subrecipient Monitoring - ResponsibilitiesResponsibilities
Responsibility is shared across many Responsibility is shared across many offices, units and individualsoffices, units and individuals Sponsored Programs AdministrationSponsored Programs Administration Contract and Grant AccountingContract and Grant Accounting Department and Principal InvestigatorDepartment and Principal Investigator
Know who handles what at your institutionKnow who handles what at your institution
Subrecipient Monitoring - Subrecipient Monitoring - ResponsibilitiesResponsibilities
Principal Investigator and departmentPrincipal Investigator and department Cooperation and coordination is essentialCooperation and coordination is essential Communication is the key to successCommunication is the key to success
Know how to capture and understand the big Know how to capture and understand the big picture by asking questions and knowing where picture by asking questions and knowing where to get informationto get information
Monitoring should be continuous from Monitoring should be continuous from proposal through subaward close-outproposal through subaward close-out
Subrecipient Monitoring ActivitiesSubrecipient Monitoring Activities
Review A-133 audit report or recently Review A-133 audit report or recently audited financial statementaudited financial statement If findings, have they been resolved and how?If findings, have they been resolved and how?
Risk assessmentRisk assessment Negotiated F&A cost rate?Negotiated F&A cost rate? Recipient of other federal funds?Recipient of other federal funds? Designated cognizant audit agency?Designated cognizant audit agency? Compliance with federal requirements? Compliance with federal requirements? Domestic v. foreign?Domestic v. foreign?
Subrecipient Monitoring ActivitiesSubrecipient Monitoring Activities
Certifications, assurances, debarment & Certifications, assurances, debarment & suspensionsuspension
Technical and financial monitoringTechnical and financial monitoring
Regulatory approvalsRegulatory approvals
Compliance with subaward terms and Compliance with subaward terms and conditionsconditions Reporting requirements, deliverables, etc.Reporting requirements, deliverables, etc.
Questions to AskQuestions to AskProgress commensurate with claimed costs?Progress commensurate with claimed costs?
Project delays or results leading in an Project delays or results leading in an unexpected direction?unexpected direction?
Timely submission of progress reports?Timely submission of progress reports?
Amount invoiced exceed amount obligated?Amount invoiced exceed amount obligated?
Invoice dates within subaward period?Invoice dates within subaward period?
Are costs allowable and reasonable?Are costs allowable and reasonable?
Fulfillment of cost sharing commitments?Fulfillment of cost sharing commitments?
Contact SPO When…Contact SPO When…
A subrecipient submits a prior approval request A subrecipient submits a prior approval request or when a subrecipient has taken an action or when a subrecipient has taken an action without prior approval (when it is required)without prior approval (when it is required)
Non-performance by subrecipientNon-performance by subrecipient
Failure to comply with subaward termsFailure to comply with subaward terms
Any concerns regarding the allowability of Any concerns regarding the allowability of invoiced expensesinvoiced expenses
Subaward Close-outSubaward Close-out
Project performance – confirm completion of the Project performance – confirm completion of the scope of workscope of work Project deliverables, timely final report submissionProject deliverables, timely final report submission
Financial reviews – review claimed costs forFinancial reviews – review claimed costs for Disallowances/allowable costsDisallowances/allowable costs Use of proper ratesUse of proper rates Fulfillment of cost sharing commitmentFulfillment of cost sharing commitment
Coordinate authorization of final payment with Coordinate authorization of final payment with SPO, Contract & Grant Accounting and PISPO, Contract & Grant Accounting and PI
Subawards – 3 Dos and 1 Don’tSubawards – 3 Dos and 1 Don’t
Do be proactive and facilitativeDo be proactive and facilitative
Do know who to communicate with and whenDo know who to communicate with and when
Do monitor subrecipients throughout the life of a Do monitor subrecipients throughout the life of a subawardsubaward
Don’t make assumptionsDon’t make assumptions
CloseoutsCloseouts
Departmental administrators are actively Departmental administrators are actively involved in closeoutinvolved in closeout
Items to consider in closeout:Items to consider in closeout: Adjustments need to be done in a timely Adjustments need to be done in a timely
mannermanner Source documentation typically resides at the Source documentation typically resides at the
department leveldepartment level Fixed price agreements may have a residual Fixed price agreements may have a residual
balance—what happens to that?balance—what happens to that?
CloseoutCloseout
Good project management of the life of a Good project management of the life of a project will help to minimize problems at project will help to minimize problems at the closeout stagethe closeout stage
Record RetentionRecord Retention
Think source documentationThink source documentation
Be aware of record retention requirements Be aware of record retention requirements at your institutionat your institution Federal requirements are typically three years Federal requirements are typically three years
after submission of final financial reportafter submission of final financial report
Remember that access to records by Remember that access to records by agency, Inspector General or Comptroller agency, Inspector General or Comptroller General is allowableGeneral is allowable
AuditsAudits
To Avoid an Audit or Audit FindingsTo Avoid an Audit or Audit Findings
Prepare a thorough, fact-based proposal.Prepare a thorough, fact-based proposal.
Review and tune-up financial, Review and tune-up financial, administrative, and project management administrative, and project management systems.systems.
READ and UNDERSTAND before you READ and UNDERSTAND before you sign and revisit award requirements sign and revisit award requirements frequently during the projectfrequently during the project
To Avoid an Audit or Audit FindingsTo Avoid an Audit or Audit Findings
Ensure all staff understand the project and Ensure all staff understand the project and award requirements and that they award requirements and that they communicate fully and frequently communicate fully and frequently throughout the project.throughout the project.
If in doubt, ASK QUESTIONS and get If in doubt, ASK QUESTIONS and get answers and approvals BEFORE acting.answers and approvals BEFORE acting.
Know your contacts.Know your contacts.
To Avoid an Audit or Audit FindingsTo Avoid an Audit or Audit Findings
DOCUMENT, DOCUMENT, DOCUMENT!DOCUMENT, DOCUMENT, DOCUMENT!
Attend training.Attend training.
Respond fully and timely at every Respond fully and timely at every opportunity during the audit and resolution.opportunity during the audit and resolution.
How an Inspector General AuditsHow an Inspector General Audits
They audit in accordance with:They audit in accordance with: Government Auditing StandardsGovernment Auditing Standards AICPA StandardsAICPA Standards The Inspector General Act, as amendedThe Inspector General Act, as amended
They built upon your A-133 and other They built upon your A-133 and other audits where relevant to an audit objective.audits where relevant to an audit objective.
How An Inspector General AuditsHow An Inspector General Audits
An Inspector General Audits in accordance An Inspector General Audits in accordance with criteria:with criteria: AwardAward Terms and ConditionsTerms and Conditions Proposal and Amending LettersProposal and Amending Letters AssurancesAssurances Uniform Administrative RequirementsUniform Administrative Requirements Federal Cost PrinciplesFederal Cost Principles Laws, Regulations, and Program GuidanceLaws, Regulations, and Program Guidance Prudent Business PersonPrudent Business Person
Cost TransfersCost Transfers
Sharing our StoriesSharing our Stories
ReviewReview
ProposalsProposals
AwardsAwards
SubawardsSubawards
CloseoutCloseout
AuditsAudits
What do you want to take with What do you want to take with you from this workshop?you from this workshop?