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 Administrator Department Administrator

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Page 1: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

DEPARTMENTAL DEPARTMENTAL ADMINISTRATION ADMINISTRATION

BOOT CAMP:BOOT CAMP:Research Administration Research Administration

for the for the Department AdministratorDepartment Administrator

Page 2: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Workshop FacultyWorkshop Faculty

Patricia HawkPatricia HawkInterim DirectorInterim Director

Office of Sponsored ProgramsOffice of Sponsored Programs

Oregon State UniversityOregon State University

[email protected]

Bruce MorganBruce MorganAssistant Vice ChancellorAssistant Vice Chancellor

Office of ResearchOffice of Research

University of California, RiversideUniversity of California, Riverside

[email protected]

Samantha WestcottSamantha WestcottGrant ManagerGrant Manager

Division of BiologyDivision of Biology

California Institute of TechnologyCalifornia Institute of Technology

[email protected]

Page 3: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

What do you want to take with What do you want to take with you from this workshop?you from this workshop?

Page 4: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Topic AreasTopic Areas

ProposalsProposals

Award AcceptanceAward Acceptance

Award ManagementAward Management

SubawardsSubawardsCloseoutsCloseoutsAuditsAudits

We will also include a discussion about Cost Transfers.

Page 5: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 6: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 7: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Funding OpportunitiesFunding Opportunities

Sponsors:Sponsors: GovernmentGovernment FoundationsFoundations CorporateCorporate DonorsDonors

Opportunities:Opportunities: RFARFA RFPRFP PAPA InvitationInvitation

Page 8: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 9: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 10: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 11: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 12: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 13: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 14: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 15: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 16: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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”

Page 17: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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!

Page 18: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 19: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 20: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 21: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 22: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 23: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 24: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 25: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 26: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 27: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 28: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 29: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 30: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 31: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Let’s Take a Break!Let’s Take a Break!

Page 32: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Cost SharingCost Sharing

Page 33: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 34: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 35: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Case StudyCase Study

Cost Sharing/Effort ReportingCost Sharing/Effort Reporting

Page 36: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 37: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 38: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 39: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Expenditure ReviewExpenditure Review

Typical reviewable expendituresTypical reviewable expenditures FoodFood Late chargesLate charges Entertainment costsEntertainment costs Foreign travelForeign travel Awards and prizesAwards and prizes

Page 40: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 41: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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)

Page 42: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Case StudyCase Study

AllocationAllocation

Page 43: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Subawards and Subawards and Subrecipient MonitoringSubrecipient Monitoring

Page 44: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 45: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 46: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 47: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 48: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 49: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 50: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 51: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 52: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 53: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 54: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 55: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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?

Page 56: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 57: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 58: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

AuditsAudits

Page 59: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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

Page 60: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 61: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

Page 62: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

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.

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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

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Cost TransfersCost Transfers

Sharing our StoriesSharing our Stories

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ReviewReview

ProposalsProposals

AwardsAwards

SubawardsSubawards

CloseoutCloseout

AuditsAudits

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What do you want to take with What do you want to take with you from this workshop?you from this workshop?