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Post Award Administration

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					     Post Award
    Administration
Regulations and Responsibilities;
      Potholes and Pitfalls
                    Agenda

•   Composition of post award
•   Compliance
•   Regulations and sources
•   Avoiding the Potholes and Pitfalls
         Why Research
        Administration?
Support research
  Assist the faculty
  Encourage institutional growth
  Advocate for faculty and institution
  Build partnerships
  Provide for requirements of supporting
   agencies
  Ensure systems and procedural support
  Protect the institution
       Working with Faculty
• Communicating openly
• Assisting with understanding
  • Sponsor requirements
  • Institutional requirements
• Guiding through institution processes
• Recommending alternatives
• Planning ahead / Preventing future problems
     Principal Information Sources
•   OMB Circulars
•   Catalog of Federal Domestic Assistance
•   Federal Register
•   Commerce Business Daily
•   Agency Guides or Policy Manuals
•   Program Announcements
•   Agency Home Pages
•   Commercial Companies, E.G. Spin
•   Foundation News and Foundation Directory
• Personal Contacts
        Other critical sources
•   Institutional policies and procedures
•   FASB / GASB
•   IRS code
•   State system policies for state institutions
•   State and federal laws
         Designing the Budget
•   Reflects scope of work
•   Accurately describes resources needed
•   Details items requiring Prior Approval
•   Correct rates
•   Justifies requested amount
•   Explains unusual requests
•   Details cost sharing
•   SUMS UP ACCURATELY
     Budget Components
• Personnel           Sub-contracts
• Fringe benefits     Alterations and
                       Renovations
• Training Costs      Other Direct (pub. Costs,
• Consultant Costs     communication,etc.)
• Equipment           Indirect/F&A Costs
• Computer Costs      Cost Sharing
                      Animal Costs
• Materials and
                      Patient Care Costs
  Supplies
• Travel
  Miscellaneous Award Items
• Pre-award Costs
• Cost Sharing
  – Define
  – Emphasis due to affect on IDC rate
• Program Income
  Initial Post Award Activities
• Read and Interpret Award Document
• Establish account
  – even if continuation?
• Establish budget in accounting system
  – translate PI’s language into chart of accounts
• Communicate essentials to PI
  – what if there are co PI’s
          Account Attributes
•   Optimum use of accounting system
•   Expands automated reporting
•   Expands automated processes
•   Shares information
   Award
Administration
   Core Issues
          Challenges in
       Award Administration
Management Considerations:
•   Misuse of Funds
•   Unallowable Costs
•   Allocation of Costs
•   Accelerated Expenditures
•   Unobligated Balances
•   Cost Transfers
      Post Award Management
              Issues
•   Budget revisions
•   F & A rate negotiation
•   F & A cost recovery
•   Special sponsor restrictions and approvals
•   Fiscal reporting
•   Who approves what
          Documentation
• Budget Revisions
• Expenditures
         Department Manager
•   Track budgets
•   Know institution processes
•   Process paperwork timely and accurately
•   Communicate with central office
•   Advise PI on project management
•   Institution specific assignments
     Programmatic Management...
         More Than Numbers
•   Programmatic Reports
•   Monitoring Subcontracts
•   Changes in Project
•   Processing Paperwork
•   Ownership of Data
•   Programmatic accountability
•   Dual Funding
•   Ethics and Customers
                Compliance
Applicable for Grants and Cooperative Agreements

• INSURANCE (RISK            HEALTH AND SAFETY
  MANAGEMENT)                INVENTION STATEMENTS
• HUMAN SUBJECTS             MISCONDUCT IN SCIENCE
• ANIMAL CARE                CONFLICT OF INTEREST
• BIOHAZARDS                 DEBARMENT-SUSPENSION
• SECURITY                   RECOMBINANT DNA
                             LOBBYING
          Cash Management
•   Invoicing:
•   Line item or lump sum
•   Current Period and / or cumulative
•   Cost reimbursement or flat fee
•   Schedule as agreement provides
•   Terms of payment
•   Reference to sponsor’s award number
         Cash Management
• Policies and practices
                       Closeout
Reconciling
to the budget, including cost share


RECONCILING
to the accounting system


Reconciling
to the reports filed
    Closeouts and Continuation
             Funding
•   Monitoring timelines
•   Equipment
•   Reporting results
•   Personnel issues
•   Reminding PI’s
•   No cost extensions
•   Late continuation funding
              Fiscal Reports
•   SF272
•   SF269
•   SF270
•   External invoices

See Appendices
http://.tram.east.asu.edu is one of several sights to
  obtain forms files to download
   Award
Administration
 Contributing Issues
        Miscellaneous Topics
•   UBIT
•   Non resident Aliens
•   Equipment
•   Tracking Cost Share
•   Cost / Service centers
•   Health / safety issues
•   Procurement
•   Fund Accounting
        Procurement Issues
• Governed by A-110, A-21 and FAR
• Procedures required
• Mechanism for procurement
  • Purchase orders
  • Subcontracts
  • Consulting contracts
          Purchase Orders
• Requistion vs Purchase Order
• When to encumber
         Subcontracting Issues
• Legal relationship
  • Prime
  • Sub
  • Pass through / Flowdown requirements
     –   sole source
     –   federal employee expenses
     –   subcontracting with federal agency
     –   NCURA REGULATORY COMPLIANCE MANUAL
     –   FDP terms and conditions
              Critical Clauses
•   Scope of work
•   Time frame
•   Terms of payment
•   Copyright, data rights, patent rights
•   Indemnity
•   Premature Termination
•   Special sponsor restrictions
•   Sole source, normal sponsor restrictions
     Consultant Vs Employee
• Determination of status
• Quick questions to ask
• Penalties




    http://www.irs.gov/forms_pubs/pubs.html
      Legal Ramifications of
        Misclassification
• Fines from federal government
• Retroactive taxes
• Possible lawsuit over employee rights and
  benefits
• Withholding tax issues /FICA
    Additional Post Award Management
                  Issues
•   System and Procedures support of research
•   Electronic innovations
•   Effort reporting
•   Program income
•   Internal controls
•   Expanded authorities
      F&A Costs - Cognizant
           Agencies
• Federal agency responsible for negotiating
  and approval of rate
• Normally HHS or DOD (ONR)
• Responsibilities
  • Negotiate and approve rate
  • Correct deficiencies and changes
  • Resolve questioned costs during audit
       Indirect Costs (F&A)
               Basis
• Salary and wages (X% x Salaries)
• Modified total direct costs(Total costs -
  [equipment - subcontracts > $25,000] x %
• Specific rate for program
• Special sponsor policy (What sponsor will
  pay)
• Special institutional agreement (state
  agencies)
         Facility Management
•   Specialized facilities
•   Inventory control
•   Sale/disposal of equipment/property
•   Lease vs. purchase
•   Capital expenditures
•   Central Services
•   Sharing/pooling
What is Intellectual Property?
• Can be bought, sold, traded, licensed
• Product of the mind
• Tangible or intangible
                   Patents
•   Basically, a license to sue
•   Must be actively protected by owner
•   20 Years from date of filing
•   Ideas cannot be patented. Must be
    “Reduced to Practice”
    – can methods be patented?
        To Be Patentable...
• Must be useful

• Must be Novel

• Must be non-obvious subject matter
 Patents and the Government
• Universities normally retain ownership of
  items developed by faculty under
  employment
• Royalties part of employment contract, at
  least by reference
• Must adhere with federal guidelines, Bayh-
  Dole
                Copyrights
• Protect intellectual property
• Allows rewards for author
• Protect written and artistic expressions, not
  technical innovation
• Covers author’s life + 50 years
          What’s Protected
• Literary works
• Musical works
• Software
• Dramatic or choreographic works
• Pictures, graphics, sculptures, movies,
  records
• Architectural works
                  Audit
• A-133 guidelines
• Compare SF269, SF270 and SF272 to
  audit requirements
• Responsible to awarding agency or auditors?
   Award
Administration
 Management Tools
    Regulations and Statutes
• Overview - legislative and regulatory
• Government Relations
• Mandated Requirements
     Federal Management
        Requirements
• Federal Acquisition Regulations (FAR)
     - Contracts
• Federal Assistance Administration
  Regulations (FAAR)
    - Grants and Cooperative Agreements
          - OMB Circulars
                           Contracts
FEDERAL ACQUISITION REGULATIONS - (FAR)
          System of uniform policies and procedures governing the acquisition or
contracting actions of all executive agencies. Established the Office of Federal
Policy in OMB.
FAR IS CHAPTER 1 OF TITLE 48 OF THE CODE OF FEDERAL
REGULATIONS (CFR)
CFR MAJOR SECTIONS:
         PART 1-51     GUIDELINES OF USE OF CLAUSES
         PART 52CONTRACT CLAUSES                         PART
53       GOVERNMENT FORMS FOR USE IN
         ACQUISITION ACTIONS.                     PART 70 & UP
         AGENCY SPECIFIC SUPPLEMENTS
          Contract Compliance
               Provisions
•   Davis-Bacon Act
•   Copeland “ANTI-KICKBACK” Act
•   Equal Employment Opportunity
•   Contract Work Hours and Safety Standards Act
•   Clean Air
•   Byrd Anti-Lobbying Amendment
•   Debarment and Suspensions
•   Rights to Inventions
              OMB Circulars
  Set Common Policy for Federal Agencies

  Circulars to Note:

• A-21                         • A-87
• A-110                        • A-122
                               • A-102
• A-133
    http://www.whitehouse.gov/omb/circulars/index.html
                    A-21
• Unallowable costs
• Clearly allowable costs
• Applies to direct and F&A
• Basis of audit review
• Covers grants and agreements with educational
  institutions
• Cost Principles
• F & A rate proposal development
• Allowable procedures
                    CAS
• Located in A-21
• All federal sponsored grants and contracts
• Only some have to file disclosure statements
    Four Basic Requirements
• Consistency in estimating, accumulating and
  reporting costs
• Consistency in allocating costs
• Accounting for unallowable costs
• Cost accounting period
           CAS Disclosure
• $25M in sponsored agreements
• Submit to cognizant agency
• CAS clauses applicable regardless of an
  institution’s disclosure status
                       A-133
• Audit requirements
   • Prime
   • Sub
• Covers educational institutions, states, local
  governments
• Details responsibilities of each party
• $300,000
  Are grant activities subject to other audits?
                    A-110
•   Pre-award policies and forms
•   Standards for financial management
•   Property standards
•   Procurement standards
•   Records and reports
•   Closeouts/follow-ups
•   Administrative requirements
        Expanded Authorities
•   No-cost extension
•   Budget revisions
•   Movement from DC to IDC (F & A)
•   Equipment approval
Items requiring prior approval
•   Change in scope of project
•   Change in PI
•   Change in subcontracting
•   Change

How can we, as administrator’s, detect that
 these changes are happening?
 Ethics and Professionalism
Reflected in laws, regulations, policies
   Anti-Discrimination
   Information Management
   Environmental Protection and Construction
   Employee Directives
   Fraud, Waste, and Abuse
   Protection of Living Organisms
   Administrative Requirements
Institutional Responsibilities
• * Developing an administrative process
• * Submitting an assurance
• * Keeping an assurance active
• Responding to allegation of scientific misconduct
• Restoring reputations
• Protecting whistleblowers
• *Cooperating with ORI
• *Research Integrity
• *Informing scientific and administrative staffs
*APPLIES TO INSTITUTIONS EVEN IF THEY HAVE NOT
  RECEIVED ANY ALLEGATIONS OF SCIENTIFIC
           Federal Disclosure
              Regulations
 Personal Privacy
      - Privacy Act of 1974                       -
      - Buckley Amendment

Release of Information in Federal Possession
       •- Freedom of Information Act

Public Disclosure of New and Useful Inventions
      - BAYH-DOLE ACT
                Summary
• Pre and Post award are co-dependant
• Research is accomplished through the
  support of research administrators
• Regulation sources are not limited to funding
  agencies
• Post award is not synonymous with
  accounting
• Team work and Communications are keys to
  success

				
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