Colorado Accounting Malpractice Attorneys by ynt39010


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									 Delia       Randy          Jennifer       Mel
Gallinaro,   Draper,        Crockett,      Carr,
Sam          University     Northeastern   Weber
Houston      of Colorado,   University     State
State        Boulder
                           Today’s Discussion
•   Randy Draper, University of Colorado,Boulder will give a general overview of all
    the considerations that a central office needs to consider for foreign subawardees.
    This includes cultural and regional nuances that may jeopardize administrative
•   Jennifer Crockett, Northeastern University and until a few months ago, with
    Harvard’s School of Public Health, where she was responsible for departmental
    research administration on multiple projects in Tanzania, Uganda, and India. She
    will discuss which factors were effective for a department to manage a foreign
•   Mel Carr, Weber State and formally with Brigham Young University, where he
    experienced various issues with foreign subawardees. He will address pertinent
    criteria that can help determine central and departmental responsibilities.
•   Delia Gallinaro, Sam Houston State University, a predominantly undergraduate
    institution where the infrastructure to handle foreign subawards is being built by
    both central office and departmental administration to avoid a PI driven process.
        Foreign Subawardees:
Central and Departmental Perspectives
       Introduction and Overview

                  Randy Draper
        University of Colorado at Boulder
Foreign                  American
More formal, but          Less formal, but
 more personal              less personal
More ritualistic         More pragmatic
Patient                  Impatient
Consensus building       Negotiating terms
Academic institutions    Enterprise institutions
A love of bureaucracy    A dislike of bureaucracy
Easily offended          Easily annoyed

Governing law and venue
Export laws
Tax laws
Local business law
Flow-through provisions
In many cases, there is no central sponsored research
The contracting process appears to be decentralized
in Europe, but very centralized in Asia.
The Principal Investigators seem to be more involved
in the negotiations.
There is a focus on getting things right.
There is deference to attorneys.
Our institutions are not accustomed to working with foreign
business partners.
We approach all business relationships in the same way.
We are focused on getting thing done.
We are wedded to the terms of the prime award.
We are driven by the auditors.
     Cost/Price Analysis
     Sole Source Justification
     SOW, Budget, Authorization

Sponsored agreement? Personal Services
Agreement? Vendor contract?
Cost Reimbursement or Fixed Price
Audit issues versus Quality Control
Invoicing and Payment
Contract monitoring, e.g. Human Subjects
               WHAT IS NEEDED?

Campus-wide awareness and commitment
Campus-wide training
Principal Investigator’s involvement
Approved templates that work
Good explanations of what we need and why
Efficient means of communication
Building Institutional Capacity for
 Foreign Subaward Management

           Jennifer Crockett
         Northeastern University
      Building Institutional Capacity for Foreign Subaward Management

Departmental administration’s responsibilities are:
• Pre-award ,help PI with proposal development but discourage PI from signing
   Foreign PI “agreements”
• Assure that compliance issues are addressed
• Project Accounting (including subaward reconciliation)
• Subawardee training
• Compliance monitoring
• Day to Day Administration
                  Working with the PI
•   Your PI just brought you an RFP – what are
    your first steps?
•   The proposal will have two subawardees –
    what happens next?
•   What country(s) are your subrecipient
    partners located in?
•   Your PI wants to ‘sign’ the subcontracting
    agreement – is he authorized at your
             Compliance Issues
•Identify issues up front such as:
   • Human Subjects
   • IRB
   • Animals
   • Export Controls
   • Transfer of monies
   • Equipment
   • Audit
   • Reporting and Closeout
                   Project Accounting
•   Accounting systems
•   Audit – Internal and/or External
•   Money
•   Banking
•   Direct costs in-country
•   Rebudgeting
•   Unexpended monies
                 Subawardee Training
•   Technology available
•   Sponsored project funding
•   Training available
•   Training needed
•   Capacity building
•   Sustainability
             Day to Day Administration
•   You’ve received the NGA, so where’s the
•   Monitoring projects in different continents
•   Procurement on behalf of your partners
•   Patient/animal costs
•   Personnel
•   Travel
•   Reporting to the Agencies
International Sub Awards

         Melvin Carr
     Weber State University
  You’ve just received a federal agency prime
                   award, and…
  It’s your first time with an international sub-award…
                          now what?

          • PUI; NR/L4 Perspective
   • Central or Department Administered?
• Need to decide who at your institution will be
        responsible for which activities.
             Items to consider and/or coordinate:

• How well do you know the PI? Have you worked with them before and know
  their work patterns?
• What kind of expectations has the PI provided the foreign PI/ foreign
• How much time do you have to set up the international sub-contract? Did you
  tell you a the last minute, or did they consult you (OSP) early?
• How well do you know the foreign PI (collaborator)? Do you know their
  institution? Country? Does the PI have a background of working with this PI
  and country?
• Has someone at your institution worked with the foreign institution before?
  Do you have an expert on that country? What are the local requirement to do
  research in that institution, area, country? Do an assessment of the
  subrecipients capacity in the areas of accounting, audits, compliance, other
  flow-through requirements.

• State Department Restrictions?
• Export control: ITAR, EAR, OFAC, license, items/specimens leaving the country.
• The granting agency may be required to seek approval from the State Dept for
  the international subcontract. Be specific in the proposal.
• Is there an MOU with the country required before the individual contract?
• What is the nature of the collaborating organization? Government, University,
• What is their climate or culture for doing research projects?
• Facilitate the research agreement with trust, goodwill, regular communication,
  carefully crafted statement of work and time involved.
• What resources are needed? Available?
• Foreign Administrative Point of Contact (POC); phone, email, fax.
    • Note the time zone difference.
• Are there any conflicts between your institution’s policies and/or the foreign

      • Carefully Consider all of the Terms and Conditions.
      • Audits.
      • Are there compliance issues:
                     –   human subjects, clinical trials, use of vulnerable populations, informed consent
                     –   animals,
                     –   bio-safety, select agents, is everything clear to go to the country, including information.
                     –   Use of computers in a foreign situation
      •      A-21 Compliance
      •      Audit requirements
      • Contract language in English.
      • Legal:
              •   Are there legal issues within the country of the subcontract?
              •   Are there legal issues within your organization?
              •   Do you have legal representation in that country? Do you need it? Is your legal department aware of your
              •   Legal Counsel “in country.”
              •   Limit legal liability to the amount of the sub-award.
              •   Settlement by court , mediation or arbitration.
                      – Association for International Arbitration (AIA) ,
                      – American Arbitration Association ,
                      – Others: search keywords “international arbitration”

      •      Intellectual Property Ownership: Usually Bayh-Dole applies.
      •      Publication restrictions
      •      Insurance: Clinical Trials? Injury? Malpractice?
      •      Travel: How many trips for planning, conferences, etc. for your PI? Foreign PI?
             US Carrier restrictions?
      •      Facilities and Administrative (F&A) charges?
      •      Time and Effort Reporting?
      •      Fringe Benefits? Medical insurance, sabbatical leave, retirement, dues and
             fees for memberships.
      •      Who has responsibility for compliance? Prime!
      •      Compensation: Reasonable, Allowable, Allocable. Prime is responsible for
             financial management of the subcontract. (Recommend the NCURA Int’l
             Subcontract Workshop)

      • Customs taxes: Value Added Tax; surtax; consular, etc
      • Pre-award visits to the foreign institution.
      • Pre-award visits of foreign PI’s. (Recommended as far in advance as possible)
      • challenges when it comes to compensation, time & effort reporting, etc.)
      • Do not assume anything!!
      • You may need a risk assessment before committing time and resources.
      • Banking. Is there an agreement on how the funds will be sent/received?
      • Is the Prime Award “fixed price,” “cost reimbursable,” “milestone” or other?
        Important to have very specific budget.
      • Financial Issues? Currency in dollars.
      • Are there hidden costs?
           Now a Look At This…
        From The Sub’s Point of View

        Often difficult bureaucracies to work with.
   PI’s may not know their own country rules & regs.
         Easier to say “no” than to find solutions.
          Need direct costs as much as possible.
                Advance payments-maybe.
                     Unusual charges.
                       Don’t assume..
Your assistance and encouragement is important to them.

      Delia Gallinaro
Sam Houston State University
      Building Institutional Capacity for Foreign Subaward Management

Central Office’s responsibilities are:    Departmental administration’s
• Review, approve and submit ALL             responsibilities are:
   institutional proposals to confirm     • Pre-award ,help PI with proposal
   that federal and institutional            development but discourage PI to
   regulations are being enforced            Foreign PI “agreements”
• “Vet” foreign partners to confirm       • Assure that compliance issues are
   legitimacy and that they have             addressed
   infrastructure in place to support     • Project Accounting (including
   sponsor’s requirements                    subaward reconciliation)
• Negotiate contracts using best          • Subawardee training
   practices for foreign                  • Compliance monitoring
   negotiations(NCURA’s International
   Neighborhood can be a resource)        • Day to Day Administration
• Project setup/monitoring/closeout
   should be done in tandem with
   departmental administration in order
   to resolve problems
   Vetting A Foreign Partner

                » What is organizational structure and how are decisions made?
                » Who is Contracts Officer responsible and authorized to
                  represent the institution?
                » What are the departmental units, if any, that will be involved?
                » What are the hiring policies? How do they handle personnel
                » What is status of project PI and other personnel that will be
                » How does the financial and legal administration work?
                » Does the partner have experience with foreign collaborations?
                » Has the partner managed U.S. government grants , contracts or
                  cooperative agreements before?
                » Do they have a policies and procedure manual?
   Where will the research activity be conducted?
   How is the physical environment?
   Do they have a steady supply of electricity and water?
    If not , what is their back up?
   If one building is identified for the research activity, how
    can another building or laboratory be used ?
   Who makes the decision which buildings or offices can
    be used for the research?
   Who has access to locked rooms?
   What kind of computer system does the foreign partner
   Can they ensure confidentiality of data?
   Do they have a permanent filing system and what is it like?
   What kind of procurement system do they have?
                            PI Considerations
• Travel requirements- all U. S. Carrier policy
• Visa or other entry/exit requirements
• Access to reliable translators if needed
• Calendar of local holidays, cultural & religious considerations
• Location of US Embassy
• Access to emergency medical care
• Availability of safe and reliable lodging and transportation
• Means of communication during trips or travel to site
  (e.g., cell phone or handheld data with international coverage;
  locally purchased cell phone with international calling)
• Phone (people) network in case of emergency
• Sufficient cash in case of emergency

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