SPONSORED PROJECTSSoup to Nuts

January 17, 2012

Pre-AwardSponsored Programs

Keith Osterhage, Assoc. Vice Provost for Research Administrationkeith.osterhage@temple.edu

Kimberly FaheySenior Grants and Contracts Specialistkimberly.fahey@temple.edu

Post-Award Research Accounting Services

Jeanette Pastelak, Director jeanette.west.pastelak@temple.edu

Albana Cejne, Assistant Directoralbana@temple.edu

Ronna Abdo, Research Specialistronna.abdo@temple.edu

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: snappi@temple.edu

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: keith.osterhage@temple.edu

Robert Gage

Director, Sponsored ProgramsE-mail: robert.gage@temple.edu

Eleanor M. Cicinsky

Director, PreAward Sponsored Programs E-mail: ecicinsk@temple.edu

Main Campus continued Kimberly Fahey

Sr. Grant and Contracts Specialist E-mail: rileyk@temple.edu

Sherri Gibbs

Grants and Contracts Coordinator E-mail: sherri.gibbs@temple.edu

Elaine Willis-Stemley

Administrative SpecialistE-mail: willstem@temple

Contacts continued

Health Sciences Center Rosemary C. Dillon

Director, Sponsored ProgramsE-mail: dillon@temple.edu

Christine Blewett

Assistant DirectorE-mail: cblewett@temple.edu

Quadirah Green

Grants and Contracts Coordinator E-mail: qbgreen@temple.edu

Javiah Smith

Administrative SpecialistE-mail: jnsmith@temple.edu

eRA@TU Robert W. O'Malley

eRA Project ManagerE-mail: omalley@temple.edu

Krunal M. Cholera

eRA Technical Manager E-mail: krunal@temple.edu

Ming-Hui Chou

Sr. IT Training Specialist E-mail: mhchou@temple.edu

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