Grants Post Award WorkshopBarnard College

Spring 2011

“I Got The Grant! What Now?”

• Contact Institutional Support (Curtis Harris -charris@barnard.edu - Ext. 4-7705) • Send copy of award notification• Send copy of budget and budget justification (if

awarded budget differs from original, please contact Curtis in Institutional Support

• PI and designated grant administrator meet with appropriate staff from:• Institutional Support (Curtis Harris – ext. 4-

7705)• Provost’s Office (Gwen Williams – ext. 4-2709)• Controller’s Office (Nancy Hirshan – ext. 4-

7734)

“I Got The Grant! What Now?”

• Work with Institutional Support to get subcontracts executed (if applicable)

• Get appropriate acceptance letters (if applicable)

• If your research involves human subjects, contact us to confirm your IRB approval (your application should have been submitted prior to your grant submission)

You Got the Grant!

Six main offices will help you manage it:• Institutional Support (Curtis Harris - ext. 4-

7705)• Controller’s Office (Nancy Hirshan - ext. 4-

7734)• Provost’s Office (Gwen Williams - ext. 4-2709)• Human Resources (Ben Riendeau - ext. 4-

1589) • Career Development (Won Kang - ext. 4-7745)• Purchasing (Christina Johnson - ext. 4-5205)

Institutional Support Responsibilities

• Alert President, Provost & Controller’s Offices of new award

• Coordinate budget revisions, if necessary

• Initiate subcontract process (funding from/to outside organizations)

• Work with Controller’s Office to ensure proper set-up of new accounts

Role of Institutional Support During the Grant Term

• Contact your funder upon your request

• Assist in Re-Budgeting or Budget Issues (See Handout)

• Issuing and Modifying Subcontracts

• Request no-cost extensions for you, when needed

Controller’s Office Responsibilities

• Assign new grant account numbers

• Set up eBear access for PIs

• Review and approve all purchase orders, invoices and expense reports to be charged to grants

• Help you navigate eBear

• Administer Federal award draw-downs*

• Bill foundations and granting agencies (especially for subcontracts)

*Federal Draw Downs

• Most federal agencies do not provide cash until after the sponsor institution actually incurs expenditures. These grants are on a “reimbursement” basis.

• In these cases, Barnard “draws down” (or bills the agency) funds every quarter throughout the term of the award.

• All invoices should be submitted to Accounts Payable in a timely manner.

NOTE:If you receive a check directly from a funder for a grant, please forward it with any documentation (award letter, budget, etc.) to

Controller’s office (Nancy Hirshan, ext. 4-7734) .

Provost’s Office Responsibilities

• Process appointment forms for:• Faculty Summer Salary*• Faculty Leave Compensation• Post-Doc fellows hired on a grant• Faculty Stipend Payments

• Facilitate Faculty Visas

Summer Salary*

• Externally-funded compensation not covered by regular nine month academic year salary for research related projects

• Can only be paid during non-academic time (June-August)*

• Must submit appointment form and budget support/documentation to Provost’s Office no later than the 10th of the month payment is to occur:

http://www.barnard.edu/sites/default/files/inline/apptform.pdf

• Can only be paid as work is performed

*Note exception for NSF

Summer Salary Caps

• NSF Cap (& Others): 2/9 of academic salary

• NIH Cap: 3/9 of academic salary*

*Subject to NIH caps for total salary

http://www.nsf.gov/pubs/policydocs/pappguide/nsf11001/aag_5.jsp

http://grants.nih.gov/grants/policy/salcap_summary.htm

HR Responsibilities

Facilitate all non-faculty hiring:• Research Assistants• Administrators• Lab Techs• Stipend payments

• Please contact HR regarding new hires prior to grant submission and when awarded the grant.

Career Development Responsibilities

Facilitate hiring Barnard and Columbia undergraduate students

NOTE:Stipends cannot paid to students on federal

grants.

Purchasing Responsibilities

• Distribute and monitor P-cards

• Assist in purchasing needs (i.e. identify appropriate vendors)

• Distribute sales tax exempt forms

• Web site: http://www.barnard.edu/purchasing/

Best Spending Practices

• Use funds only for expenses related to the project

• Make sure costs are reasonable, (prudent person test), allocable, allowable and consistently applied.

• Use funds within the term of the grant period OR seek a no-cost extension at least 45 days prior to end of the term of the contract

• Allocate funds appropriately to multiple projects, if applicable

http://www.whitehouse.gov/omb/circulars_a021_2004

http://www.barnard.edu/purchasing/expenditure-policy

Unallowable Expenses

• You MAY NOT combine funds from different funders, even if they are for the same project

• You MAY NOT use funds from one project to cover costs for another project

• You MAY NOT spend more than the amount of the award

• You MAY NOT spend on alcohol, first class travel, entertainment, or travel on non-US airlines (in the case of federal grants & contracts)

Fly America Acthttp://www.tvlon.com/resources/FlyAct.html

http://www.fic.nih.gov/funding/grants_info/travel.htmhttp://www.nsf.gov/pubs/policydocs/papp/aag_6.jsp

NIH Guidelines:http://grants.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part6.htm

Reporting: What Funding Agencies Want To Know

• All federal agencies REQUIRE annual financial reports

• As the PI, you must notify the Controller’s office early in order to get the financial information that YOU need to complete the reconciliation

• Narrative reports are usually required

REMEMBER:Failure to complete reports can result in loss of current

and future funding! Agencies take this absolutely seriously – increased NSF

oversight and monitoring!!!

Subcontracts

• If you are the PI, and are working with anyone outside Barnard, including Columbia, you should have already arranged for a subcontract for your collaborators (if not, contact Institutional Support immediately!)

• All expenses related to those covered under your subcontract must have vouchers/invoices, OR THEY WILL NOT BE PAID

• Institutional Support will help you through the subcontracting process

• The Controller’s Office will help you process subcontract invoices

Account Structure and eBear

• eBear is the on-line Web tool used to review charges to your account

•Sample Account Structure: 1-XXXXXX-XXXX

• 1 indicates account is restricted

• Next 6 digits are the account number (i.e. grant name)

• Last 4 digits are the object code (expense/revenue type)

Reviewing eBear Reports

You, or whomever you designate from your department, must maintain clear transaction records. Each month, your records must be reconciled with eBear. Records include:

• Purchase orders (commitments/encumbrances) • Invoices approved for payment• Check requests• Journal entries• Salary charges• Interdepartmental transfers• Indirect costs• Fringe benefits

Account Reconciliation

•Authorized transactions which do not appear on eBear should be followed up with appropriate office. •Incorrect or inappropriate transactions which appear on eBear should be followed up with appropriate office

•If you need assistance in determining the source of anycharge, contact the Controller’s Office

•Initial and date eBear statements to indicate completion of reconciliation

Account Reconciliation (cont’d)

• Reconciliation must be reviewed and approved by Principal Investigator monthly.

• Any bookkeeping or cost transfers needed on Federally sponsored projects must be prepared and submitted to the Controller’s Office within 90 days following the end of the month the charge is reflected in the account.

Project Closeout

The PI is responsible for the programmatic and operational closeout of a sponsored project Submission of all technical and progress

reports Close out of any petty cash fund Close out of any outstanding travel

advances Provide financial reconciliations for

financial reports to the Controller’s Office

Effort Reporting

What is effort reporting?• Effort reporting is the federally-mandated process by which the salary

charged to a sponsored project is certified as being reasonable in relation to the effort expended on that project.

• Effort is the proportion of time spent on an activity shown as a percentage

of the total time spent

Why do effort reporting?• The federal government requires effort reporting.  Effort reports constitute

one of the primary auditable documents to support salary costs on a sponsored project.

• Right after the end of the fiscal year (in July), if you have a Federal grant or subcontract, you will receive a form itemizing all the salaries and effort charged to your grant(s) for you to certify and return to the Controller’s Office.

To Sum Up:

Principal Investigators are required to oversee the financial transactions and financial status of each grant and contract sufficient to ensure that charges are:

• reasonable, necessary, allocable

• allowable under the terms & conditions of the award

• properly allocated to & among the multiple awards and funding sources, if applicable

• limited to the funds awarded for the project

PI’s must also financially closeout the grant and submit required progress and technical reports

Per NIH policy:

http://grants.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part3.htm

Useful Websites

• http://grants.nih.gov/grants/policy/nihgps_2010/index.htm

• http://grants.nih.gov/grants/policy/policy.htm

• http://www.nsf.gov/pubs/policydocs/pappguide/nsf11001/aag_5.jsp

• http://www.barnard.edu/purchasing/expenditure-policy

• http://www.barnard.edu/grants/

• http://www.barnard.edu/provost/

• http://www.nsf.gov/pubs/manuals/gpm05_131/gpm6.jsp

Questions???

Handouts

PI Responsibilities

Ensure all College forms and certifications are filled out in a timely manner

Knowing and abiding by the terms and conditions of the award Ensure all work is conducted in compliance with applicable

federal, state and local laws Ensure project is managed in compliance with College policies Manage the project budget so that funds are spent correctly –

taking into account any restrictions imposed by the sponsor Ensure that all financial records and reports are accurate and

auditable Monitor activities of sub-recipients, if any Submit reports on the research in a timely manner according to

the sponsor’s requirements Completing the formal closeout of the project (see Project

Closeout)

Red Flags

Buying equipment at the end of the grant

Moving charges at the end of the grant

Transfers older than 90 days

Explanations that raise more questions than answers

Moving overdrafts from one sponsored program to another

Sample eBear Report

8

Account Summary for unit = 1 02XXXX NIH

Revenues/ Balance % of Budget

Object Description Balance Expenses Remaining Remaining

4000 Instructional Sal. 0 31,777.00 -31,777.00 Overspent4050 BC Student Wages 0 2,722.06 -2,722.06 Overspent4070 Research Assistant 0 3,715.44 -3,715.44 Overspent4296 Benefits App To Grnt 0 11,575.34 -11,575.34 Overspent4302 Instruc Sup & Exp 0 218.79 -218.79 Overspent4306 Travel 0 2,918.48 -2,918.48 Overspent4315 Stipends-Non BC Emp 0 15,000.00 -15,000.00 Overspent4330 Furniture 0 3,021.86 -3,021.86 Overspent4337 Animal Care & Supp 0 1,299.50 -1,299.50 Overspent4401 Medication 0 884.65 -884.65 Overspent4420 Equipment-Computer 0 1,030.18 -1,030.18 Overspent7100 Federal Grants 0 -99,911.07 99,911.07 08100 Indirect Costs 0 24,304.42 -24,304.42 Overspent

TOTALS 0 -1,443.35 1,443.35 0

Budget/Opening

Sample Grant ReconciliationAccount Reconciliation Form SAMPLEAccount Number X-XXXXXX          

AmountCheck Requests/Expense Reports Submitted to Accounts Payable: Reference # Amount Object Code On eBear

Difference

Aramark 123456 $500.00 4305 $500.00 $0.00 Morton Williams 555555 $800.00 4305 $0.00 $800.00

$0.00 Subtotal $1,300.00 $500.00 $800.00

Amount

Invoices Submitted to Accounts Payable: Reference # Amount Object Code On eBearDifference

Best Deli ABCDE $100.00 4346 $100.00 $0.00 Sam's Club 9999 $250.00 4346 $0.00 $250.00

$0.00 Subtotal $250.00 $0.00 $250.00

Amount

Amex PC Charges Reference # Amount Object Code On eBearDifference

July N/A $300.00 4301 $0.00 $300.00 $0.00 $0.00

Subtotal $300.00 $0.00 $300.00

Amount

Purchase Requisitions (encumbrances) Reference # Amount Object Code On eBearDifference

Fischer Labs R12345 $600.00 4302 $600.00 $0.00 $0.00 $0.00

Subtotal $600.00 $600.00 $0.00

Amount

Salary/Fringe Charges Reference # Amount Object Code On eBearDifference

July J060000 $5,000.00 4000 $5,000.00 $0.00 $0.00 $0.00

Subtotal $5,000.00 $5,000.00 $0.00

Amount

Other Charges Reference # Amount Object Code On eBearDifference

Copy Center J060001 $75.00 4303 $75.00 $0.00 AV Center Aug 01 $50.00 4301 $0.00 $50.00

$0.00 Subtotal $125.00 $75.00 $50.00

Total Spending $7,575.00 $6,175.00 $1,400.00 Total Spending Per eBear $6,175.00

Prepared by: 

Approved by:

Sample Effort ReportEffort Reporting Certification Report7/1/09-6/30/10

1-02xxxxEmployee Description Amount % EffortJohn Smith Summer Salary $10,000.00 100.00%

1-02xxxxEmployee Description Amount % EffortJane Doe Academic Year Salary $25,000.00 100.00% Jul-JanJim Green Research Assistant $8,000.00 100.00% Jan-Jun

1-02xxxxEmployee Description Amount % EffortStudent Workers Student Wages $9,300.00 100.00%

1-02xxyyEmployee Description Amount % EffortStudent Workers Work Study Wages $2,500.00 100.00%

I certify that the salaries charged are reasonable in relation to the effort devoted to those projects

Approved - PI Date