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Grants Management, Financial Responsibilities, and Research Related Issues

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Title: Grants Management, Financial Responsibilities, and Research Related Issues


1
Grants Management,Financial Responsibilities,and
Research Related Issues
  • Carol Hillmer
  • Assistant Dean
  • CALS Research Division
  • November 19, 2003

2
Responsibilities
  • Individuals authorized to sign transmittals and
    other actions on behalf of their
    Department/Center need to thoroughly review and
    understand what they are signing
  • Departmental/Center signatories are responsible
    for the requests, proposals, documents, etc.,
    which they sign and forward through campus

3
Responsibilities continued
  • CALS Research Division will not approve requests
    that are unclear, inaccurate, or incomplete
  • Research and Sponsored Programs is delegated
    signature authority (authorized official) by the
    Board of Regents for proposals, agreements,
    contracts, etc. related to extramural support
    activities of the University

4
Responsibilities continued
  • Principal Investigator is responsible and
    accountable to the grantee for the proper conduct
    of the project or activity
  • Authorized official is held responsible by the
    sponsor to assure that the institution will meet
    the obligations

5
Responsibilities continued
  • Each of us is a representative of the UW,
    accountable to the State of Wisconsin, and
    ultimately responsible for assuring efforts of
    good stewardship
  • Communications keep departments/ centers,
    college, and RSP in the loop

6
Applications, Agreements, etc.
  • Applications are submitted by the University of
    Wisconsin-Madison on behalf of the Principal
    Investigator
  • Proposals (pre-, full, electronic) all must route
    through the department, college, and RSP for
    review and approval prior to submission to an
    agency/sponsor

7
Awards
  • Awards are accepted by the University of
    Wisconsin-Madison and assigned to a Principal
    Investigator
  • Terms and conditions may be negotiated and must
    be fully accepted prior to an award number being
    issued
  • Protocol approvals must be approved prior to an
    award number being issued

8
Personnel Issues
  • Principal Investigator must be payrolled OR cost
    shared on the grant effort must be shown and
    the level must be reasonable
  • Principal Investigator is responsible and
    accountable to the grantee for the proper conduct
    of the project or activity and for overall award
    management

9
Personnel Issues continued
  • Key personnel are individuals who contribute in a
    substantial way to the scientific development or
    execution of the project
  • Includes PI and collaborator(s)
  • May include researchers/scientists
  • Does not include students (undergrads, grads, or
    post-docts) or general support staff

10
Personnel Issues continued
  • Consultant
  • provides professional advice or services on the
    basis of a written agreement for a fee
  • expertise or skills add value to the project
  • not an employee
  • Administrative and Clerical support salaries are
    normally not allowable costs on grants they are
    a component of our Indirect Cost Rate

11
Personnel Issues continued
  • Fellowship appointments are as Pre-doctoral or
    Post-doctoral Fellows
  • Post-doctoral research appointments are as
    Research Associates
  • Graduate student research appointments are as
    Research Assistants

12
Personnel Activity Reports
  • PARs represent an after-the-fact certification of
    an individuals actual effort
  • Employees that are payrolled from or cost-shared
    toward a federally-sponsored project are required
    to complete a PAR
  • Total effort cannot exceed 100

13
PARs continued
  • Problem Employees that are cost-shared toward a
    non-federally-sponsored project are NOT captured
    on the PAR system
  • Problem PARs are on occasion inaccurately
    certified which may be interpreted as an act of
    fraud

14
Cost Sharing
  • Cost sharing is a portion of the project or
    program costs which are not borne by the awarding
    agency/sponsor
  • Although agencies/sponsors may define cost
    sharing, matching, and leveraging differently, at
    UW-Madison each requires the same level of
    documentation

15
Cost Sharing continued
  • Required versus encouraged versus voluntary
  • If required, only provide up to the required
    level
  • If encouraged, only include a reasonable level
  • Otherwise, do NOT include
  • All must be documentable

16
Cost Sharing continued
  • When personnel effort salary plus fringe
    benefits plus indirect costs (if indirect costs
    are allowed)
  • When cash must be captured in a 133 account
    designated specifically as a match account
    must be used during the same award period as the
    award it is being used to match

17
Cost Sharing continued
  • When an award is made, cost sharing of personnel
    effort must be set up prior to an account number
    being established
  • http//www.rsp.wisc.edu/forms/costsharefrm.pdf
  • Informational copies of completed forms are sent
    to the Principal Investigator, Department/Center
    Administrator, and Individual(s) being cost shared

18
Cost Sharing continued
  • When an award is made, cash match accounts must
    also be set up prior to an account number being
    established
  • Other forms of cost sharing manner of
    tracking/reporting and who is responsible for
    such must be defined prior to an account number
    being established

19
Criteria for Cost Sharing
  • Must be verifiable from the recipients
    accounting records
  • May not be included as a contribution for any
    other project or program
  • Must be necessary and reasonable for proper and
    efficient accomplishment of the project or
    program objectives

20
Criteria for Cost Sharing continued
  • Must be allowable under applicable cost
    principles
  • Must be provided for in the approved project
    budget
  • Unrecovered indirect costs may be included with
    prior approval of the federal awarding agency
  • Federal support cannot be used toward another
    federal award

21
Financial Issues
  • Do not payroll individuals on awards on which
    they are not associated/working
  • Payrolling on a grant account as a holding
    place until a new award or continuation funding
    is received is not allowable
  • Establish advance accounts or utilize
    unrestricted funding (i.e., 101s, 133 gifts, etc.)

22
Financial Issues continued
  • Be aware of the terms and conditions that apply
    to each award
  • FDP (Federal Demonstration Partnership)
    streamlines the administrative process and
    minimizes the administrative burden while
    maintaining effective stewardship of federal funds

23
Financial Issues continued
  • Unallowable expenditures
  • Administrative clerical salaries
  • Local telephone service
  • Office supplies
  • Postage
  • Dues memberships
  • Subscriptions, books, periodicals
  • General purpose equipment (i.e., computers, copy
    machines, etc.)
  • General computer services, networking costs,
    other DoIT services
  • Staff recruitment relocation

24
Financial Issues continued
  • Use of procurement cards purchases must be
    allowable
  • Premium processing fees on visa applications are
    unallowable
  • Use of daily rate structures are unallowable
  • Special invoicing/reporting requirements flow
    down to the college and departments/centers

25
Account Numbers in Advance
  • Complete a Request for Account Number in Advance
    of Award (form 88-1)
  • http//www.rsp.wisc.edu/forms/88-1.pdf
  • Attach copies of approved protocols
  • Attach documentation from the funding
    agency/sponsor that award is forthcoming

26
Account Number in Advance continued
  • Problem departments are responsible for
    incurred costs when an award is not received
  • Problem 90 day pre-spending is not allowable by
    all agencies/sponsors
  • Problem some awards are effective upon date of
    last signature

27
Subcontracts
  • Subcontract costs represent a collaboration of
    work by more than one institution
  • UW may be a subcontractor in another
    agency/institutions proposal
  • Another agency/institution may be a subcontractor
    within a proposal/award to UW
  • Paperwork requires agency/institutional approvals
    prior to inclusion

28
Subcontracts continued
  • http//www.cals.wisc.edu/research/infopolproc.html
  • Issue on a yearly basis
  • Prior to continuation, consult with PI to confirm
    acceptable performance to date
  • Final period of continuation should end 90 days
    prior to the official award end date
  • Subs to UW departments are handled via subaccount
    request form

29
Cost transfers
  • A cost transfer is a transfer of a previously
    recorded expenditure from one funding source to
    another
  • Salary payment transfers
  • Non-salary payment transfers

30
Cost Transfers continued
  • Why?
  • Correction of data entry error
  • Service center charges
  • Reallocation of effort
  • Continuation year of a project
  • Pre-award costs

31
Cost Transfers continued
  • When allowable?
  • In accordance with the terms and conditions of
    the award document
  • Supported by acceptable documentation justifying
    the transfer
  • Certified as to the correctness of the charge

32
Cost Transfers continued
  • When unallowable?
  • To meet deficiencies caused by overruns or other
    financial considerations
  • To avoid restrictions imposed by law or by the
    terms of the sponsored agreement
  • Due to funds terminating with unexpended balances
  • Clean up efforts at the end of an award
  • For convenience
  • After PAR certification has occurred

33
Cost Transfers continued
  • What is required?
  • Documentation!
  • Justification!
  • Clarity and detail!
  • Documentation must include a full explanation of
    how the situation occurred and actions being
    taken to alleviate future occurrences

34
Cost Transfers continued
  • Timeliness
  • Must submit as soon as issue is discovered
  • 90-days is the standard
  • CALS strongly encourages actions within 45 days
  • Prior to PAR certification!

35
Cost Transfers continued
  • Recommendations
  • Review accounts monthly
  • Do not use grants for parking expenses
  • Set up accounts in advance when appropriate
  • Keep in mind transfers are a big red flag to
    auditors

36
Gifts-in-Kind
  • Gifts-in-Kind (non-monetary gifts) require formal
    acceptance by the Board of Regents
  • http//www.rsp.wisc.edu/html/giftinkind.html
  • Route transmittal form through department/center,
    college, and RSP for review and approval
  • Attach letter from donor

37
Equipment Loans
  • Risk Management has a property program which
    manages equipment located at off-campus
    facilities or loaned to another institution
  • For information refer to their website
  • http//www.bussvc.wisc.edu/risk_mgt/property_progr
    am.html
  • For form to authorize equipment loans
  • http//www.bussvc.wisc.edu/acct/propcont/propform.
    html

38
No Cost Extensions
  • Extension on an award needs to be requested and
    approved prior to the award end date
  • Requests need to route from PI through
    department/center, college, and RSP to the
    agency/sponsor
  • http//www.cals.wisc.edu/research/forms.html
  • FDP awards request must still be routed campus
    has authority to approve first extension

39
Reporting, Modifications, etc.
  • Communication keep departments/ centers,
    college, and RSP in the loop
  • Budget modifications
  • Scope of work/project modifications
  • Addition/deletion of subcontractors or
    consultants
  • Exceptions
  • Reports
  • Etc.

40
RSP Update
  • Director RSP William Vance
  • Assistant Director Pre-award Diane Barrett
  • Assistant Director Post-award Bob Andresen
  • Policy Planning Analyst Francine Massey
  • Pre-award Team 2 Stephanie Gray, Christy
    Wipperfurth, and vacancy
  • Post-award Non federal accountant Jane Braun
    Federal accountants by agency Team transition
    pending
  • Material transfer agreements Mark Doremus

41
PALS
  • RSPs Pre-Award Login System
  • Proposals are logged in when received at RSP
  • Actions/status information is accessible via
  • https//www.rsp.wisc.edu/services/admin/pals/c_slo
    okup.cfm
  • Query by PI Name, UDDS, Agency, etc.
  • CALS will be a test site
  • Departments will be involved through transmittal
    entry which will capture data and allow for
    tracking from department/center issuance to
    college to RSP to agency/sponsor

42
Helpful Websites
  • CALS Research Division
  • http//www.cals.wisc.edu/research
  • Research Sponsored Programs
  • http//www.rsp.wisc.edu

43
Questions???
  • How can we help?
  • What can we clarify?
  • Need us to meet with departments, centers,
    individuals?
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