DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator - PowerPoint PPT Presentation

1 / 66
About This Presentation

DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator


We will also include a discussion about Cost Transfers. Tasks: The Work We Do. Pre-Award ... AICPA Standards. The Inspector General Act, as amended ... – PowerPoint PPT presentation

Number of Views:499
Avg rating:3.0/5.0
Slides: 67
Provided by: saman81


Transcript and Presenter's Notes

Title: DEPARTMENTAL ADMINISTRATION BOOT CAMP: Research Administration for the Department Administrator

Administration for the Department Administrator
Workshop Faculty
  • Patricia Hawk
  • Interim Director
  • Office of Sponsored Programs
  • Oregon State University
  • Bruce Morgan
  • Assistant Vice Chancellor
  • Office of Research
  • University of California, Riverside
  • Samantha Westcott
  • Grant Manager
  • Division of Biology
  • California Institute of Technology

What do you want to take with you from this
Topic Areas
  • Proposals
  • Award Acceptance
  • Award Management
  • Subawards
  • Closeouts
  • Audits

We will also include a discussion about Cost
Tasks The Work We Do
  • Pre-Award
  • Funding Opportunities
  • Proposal Preparation, Review, Submission
  • Award Review and Account Set Up
  • Post-Award
  • Cost Management and Account Monitoring
  • Cost Transfers
  • Closeout

Guidelines The Rules We Obey
  • Federal
  • OMB Circulars
  • Agency Guidelines
  • State
  • Public Institution or
  • Private Institution
  • Institutional
  • Policies
  • Procedures
  • School
  • Departmental
  • Divisional
  • Investigator

Funding Opportunities
  • Sponsors
  • Government
  • Foundations
  • Corporate
  • Donors
  • Opportunities
  • RFA
  • RFP
  • PA
  • Invitation

Discussion Finding Funding
  • Theres a New Kid in Town
  • There is a new faculty
  • member just hired to the
  • campus. She is an Assistant
  • Professor who has had a successful postdoc
  • experience and has begun her own research but
  • only has internal funding.

Questions for Discussion
  • Who provides support for finding funding on your
  • If you do it, what tools do you use?
  • How do you help a new investigator get plugged
    in to your institution?

Proposal Preparation
  • The major components of a proposal
  • Budget Justification
  • Abstract
  • Statement of Work
  • Biosketch
  • Resources/Facilities
  • Institutional Signoff

Research vs. Administrivia
Benefits to Success Proposals
  • The more time invested by the PI on the research
    plan, the better the proposal.
  • A successful proposal
  • Jobs
  • Progress
  • No resubmission

Benefits to Success Proposals
  • How the Departmental Administrator helps
  • Correct budget
  • Guideline review
  • Formatting
  • Up-to-date information
  • Routing and Sign-offs
  • Confidence
  • Competence

Budgeting Basics
  • Categories
  • Personnel
  • Consultants
  • Equipment
  • Supplies
  • Travel
  • Consortium
  • Other Direct Costs
  • Subcategories
  • Key Personnel
  • Research Team
  • Administration
  • Animal Costs
  • Human Subjects
  • Patient Care
  • Construction

Budgeting Details
  • Identify Cost Categories Unidentified Costs
  • May cause overruns on the award
  • Institution shares in cost of research effort
  • May require sponsor approval for rebudgeting
  • Holds up post-award invoicing and financial
  • Bottom line Not in the budget? Ask.
  • Personnel Costs Proposal vs. Expenditures
  • Reports of time and effort are certified
  • Bottom line Reporting Audits Findings

Budgeting More Details
  • Itemize Costs Correctly Follow the Rules
  • Salary vs. Stipend
  • Stipends not allowable on research grants, only
    on training/ fellowship grants
  • Employer/employee relationship salary
  • Trainee/fellow entitled to living allowance
  • Consider immigration status in allowability
  • Materials Supplies vs. Equipment
  • A-21 threshold for equipment 5,000 (or
    institutions threshold if lower), with a useful
    life of at least 1 year
  • FA rate applied to materials and supplies, but
    NOT to equipment items

Budgeting More Details
  • Travel domestic vs. foreign
  • Domestic in-state or out-of-state
  • Foreign allowable with prior approval, certain
    restrictions apply
  • Know basis/rates for reimbursement
  • Subawards vs. service agreements
  • Difference between the big S and the little s
  • Programmatic effort (big S) vs. goods and
    services (little s)
  • Impact on FA/indirect cost recovery
  • FA assessed on only the first 25K of the big
  • FA assessed on full amount of little S
  • Flow-down of prime award terms and conditions
    required for big S, not for little s
  • Subrecipient monitoring required for big S, not
    for little s

Budgeting More Details
  • Pieces needed for Subaward
  • Subawardee budget, SOW, institutional approvals
  • Impact if not on file or request to issue Sub not
    initiated internally
  • Late issuance
  • Late start of work by collaborator
  • Late invoicing and payment
  • Late reporting
  • Remember, your institution as prime recipient is
    ultimately responsible for conduct of the work
    and meeting sponsor requirements!

Budgeting More Details
  • Are costs allowable, allocable, reasonable?
  • Sponsor guidelines
  • OMB Circular A-21
  • Institutional Rules
  • Are costs direct or FA/indirect?
  • Direct costs identifiable to a specific project
  • Indirect costs incurred as part of overall
  • Ex Direct vs. Administrative (FA) costs
  • Salaries and wages of clerical/administrative
    staff generally unallowable as direct
  • Exception meet the test of major project as
    defined in Exhibit C of A-21
  • Application/treatment of costs should be

Budgeting Hints
  • Project the future Look toward reality
  • Ask the question What will it take to do this
  • Work budget backward starting with total costs
  • Compare reality with proposed budget
  • Plan so that every dollar is utilized to PI and
    institutions best advantage ask every question
    to get the full cost impact from your PI

Budgeting More Hints
  • Impacts of poor planning
  • Loss of direct cost funding available to the
  • Loss of FA/indirect cost recovery
  • Disallowances

Budgeting More Hints
  • Open communication reduces
  • Excessive, inappropriate, or late cost transfers
  • Manual adjustments
  • Disallowances
  • Revised invoices/financial reports
  • Audit findings
  • Loss of expanded authorities or letter of credit
    drawdown eligibility

Budget Justification
  • Personnel Include everyone on the budget, their
    effort, role, and detail about what s/he will do
    on the project.
  • Each category in the budget should include a
    strong justification for the value that cost will
    bring to the project.
  • Read the instructions, read them again.
  • Use successful language from previous
    applications, if available.

  • Proposal Format Instructions Read the
    instructions, gather the forms, read the
    instructions again
  • Biosketches
  • Resources/Facilities Descriptions
  • Anything required by the sponsor as part of the
  • Share with others every successful form and ask
    for successful versions

Routing and Sign-Off
  • Work from the deadline backwards
  • Maximize time available for the PI to work on the
    research plan
  • Get a working draft with a final budget routing
    as early as possible to give everyone maximum
    review time
  • If urgent, CALL FIRST give your colleagues fair

Award Management
  • Pre-Award Setup
  • Award Review
  • Set-Up
  • Assignment of Costs
  • Monitoring
  • Cost Transfers
  • Reporting
  • Closeout

Pre-Award Accounts
  • Risks
  • Unfunded Proposals
  • Costs incurred that must be reassigned
  • Federal to federal BIG RISK
  • Federal to discretionary LOW RISK
  • Discretionary spent assuming award will arrive
  • Rewards
  • Correct assignment of costs
  • Fewer cost transfers

Award Review
  • Type of Award is this an Assistance Agreement
    or a Contract?
  • Assistance Agreements are either grants or
    cooperative agreements these are subject to OMB
    Circular A-110
  • Contracts are subject to the Federal Acquisition

Award Review
  • Budget
  • Reduced?
  • Reduce the Scope of Work and Cost Sharing
  • Performance Period
  • Align it with the workflow
  • Accommodates pre-award costs
  • Terms Reporting
  • Non-Standard?
  • Can we live with it?

Award Review
  • Examples of non-standard terms or reporting
  • Reporting on labor hours
  • Detailed expenditure reporting
  • How do you, as a departmental administrator, fit
    into these requirements?

Award Set Up
  • Accounting Structure
  • Plan your large awards ahead of time
  • Layout your vision of the award structure
  • Communicate with PI and users of account prior to
    set up
  • Budget
  • Align budgets to match requirements of award
  • Make monitoring easier for everyone

Lets Take a Break!
Cost Sharing
Cost Sharing Details
  • Most institutions policies, written or not
  • No cost sharing unless mandated/required by
  • Voluntary committed cost sharing
  • Faculty/key personnel time and effort stated but
    not charged to the sponsored award
  • Must be tracked and reported upon
  • Has negative impact on FA/indirect cost recovery
  • Indirect Cost Waivers
  • Does the difference between your institutions
    federally negotiated rate and the reduced rate
    you agree to accept on the award represent cost

Cost Sharing and the Departmental Administrator
  • The most common form of cost sharing is
    contributed effort
  • Contributed effort is captured through your
    institutions effort reporting system
  • Other types of cost sharing may involve
  • Volunteer effort
  • Equipment purchases

Case Study
  • Cost Sharing/Effort Reporting

What is Effort Reporting?
  • Salaries charged to Federal awards must be
  • Effort reporting requirements are based on your
    institutions cost principles
  • A-21
  • A-87
  • A-122
  • 45 CFR 74, Appendix E

  • Most institutions have procurement cards that can
    be used for small purchases
  • Small purchases are defined by your institution
  • All cards require some type of reconciliation
  • Someone must keep the source documents (receipts)
  • Someone should be checking the Excluded Parties

More Procurements
  • Purchases above the small purchase limit
  • Sole source vs. competitive bid process
  • Source documentation typically resides with the
    departmental administrator
  • Purchasing Department is typically checking the
    Excluded Parties List

Expenditure Review
  • Typical reviewable expenditures
  • Food
  • Late charges
  • Entertainment costs
  • Foreign travel
  • Awards and prizes

Monitoring Expenses
  • Departmental Administrators are actively involved
    in monitoring expenses
  • Do you run reports?
  • Do you look at each expense?
  • Do you look at expenditure reports?

Award Reconciliation
  • Verify expenses on your sponsored accounts to
    ensure they belong on that account (involve
    your PIs also)
  • Investigate outstanding expenses
  • Resolve discrepancies in a timely manner (most
    institutions consider within 90 days as timely)

Case Study
  • Allocation

Subawards and Subrecipient Monitoring
Key Concepts
  • Subaward is an umbrella term that encompasses
  • Subcontracts (procurement)
  • Subagreements (assistance flow thru)
  • Subgrants (assistance flow thru)
  • Subawards are used to transfer a portion of the
    programmatic work and associated funding to a
    lower tier entity

Subrecipients v. Vendors
  • The substance of the relationship is the most
    important factor
  • The relationship should determine the mechanism
  • Subaward v. PO

Subrecipient Vendor
Programmatic decision-making responsibilities Provides goods services as part of normal business
Performance is measured against program objectives Goods services are ancillary to programmatic activities
Responsible for federal compliance requirements Operates in a competitive environment
Mechanism Subaward Mechanism P.O.
  • Sponsors may
  • audit subrecipients, and
  • will hold the recipient accountable for the
    subrecipients performance and subaward
  • A subrecipients disallowance becomes the
    recipients disallowance

Subrecipient Monitoring - Responsibilities
  • Responsibility is shared across many offices,
    units and individuals
  • Sponsored Programs Administration
  • Contract and Grant Accounting
  • Department and Principal Investigator
  • Know who handles what at your institution

Subrecipient Monitoring - Responsibilities
  • Principal Investigator and department
  • Cooperation and coordination is essential
  • Communication is the key to success
  • Know how to capture and understand the big
    picture by asking questions and knowing where to
    get information
  • Monitoring should be continuous from proposal
    through subaward close-out

Subrecipient Monitoring Activities
  • Review A-133 audit report or recently audited
    financial statement
  • If findings, have they been resolved and how?
  • Risk assessment
  • Negotiated FA cost rate?
  • Recipient of other federal funds?
  • Designated cognizant audit agency?
  • Compliance with federal requirements?
  • Domestic v. foreign?

Subrecipient Monitoring Activities
  • Certifications, assurances, debarment
  • Technical and financial monitoring
  • Regulatory approvals
  • Compliance with subaward terms and conditions
  • Reporting requirements, deliverables, etc.

Questions to Ask
  • Progress commensurate with claimed costs?
  • Project delays or results leading in an
    unexpected direction?
  • Timely submission of progress reports?
  • Amount invoiced exceed amount obligated?
  • Invoice dates within subaward period?
  • Are costs allowable and reasonable?
  • Fulfillment of cost sharing commitments?

Contact SPO When
  • A subrecipient submits a prior approval request
    or when a subrecipient has taken an action
    without prior approval (when it is required)
  • Non-performance by subrecipient
  • Failure to comply with subaward terms
  • Any concerns regarding the allowability of
    invoiced expenses

Subaward Close-out
  • Project performance confirm completion of the
    scope of work
  • Project deliverables, timely final report
  • Financial reviews review claimed costs for
  • Disallowances/allowable costs
  • Use of proper rates
  • Fulfillment of cost sharing commitment
  • Coordinate authorization of final payment with
    SPO, Contract Grant Accounting and PI

Subawards 3 Dos and 1 Dont
  • Do be proactive and facilitative
  • Do know who to communicate with and when
  • Do monitor subrecipients throughout the life of a
  • Dont make assumptions

  • Departmental administrators are actively involved
    in closeout
  • Items to consider in closeout
  • Adjustments need to be done in a timely manner
  • Source documentation typically resides at the
    department level
  • Fixed price agreements may have a residual
    balancewhat happens to that?

  • Good project management of the life of a project
    will help to minimize problems at the closeout

Record Retention
  • Think source documentation
  • Be aware of record retention requirements at your
  • Federal requirements are typically three years
    after submission of final financial report
  • Remember that access to records by agency,
    Inspector General or Comptroller General is

To Avoid an Audit or Audit Findings
  • Prepare a thorough, fact-based proposal.
  • Review and tune-up financial, administrative, and
    project management systems.
  • READ and UNDERSTAND before you sign and revisit
    award requirements frequently during the project

To Avoid an Audit or Audit Findings
  • Ensure all staff understand the project and award
    requirements and that they communicate fully and
    frequently throughout the project.
  • If in doubt, ASK QUESTIONS and get answers and
    approvals BEFORE acting.
  • Know your contacts.

To Avoid an Audit or Audit Findings
  • Attend training.
  • Respond fully and timely at every opportunity
    during the audit and resolution.

How an Inspector General Audits
  • They audit in accordance with
  • Government Auditing Standards
  • AICPA Standards
  • The Inspector General Act, as amended
  • They built upon your A-133 and other audits where
    relevant to an audit objective.

How An Inspector General Audits
  • An Inspector General Audits in accordance with
  • Award
  • Terms and Conditions
  • Proposal and Amending Letters
  • Assurances
  • Uniform Administrative Requirements
  • Federal Cost Principles
  • Laws, Regulations, and Program Guidance
  • Prudent Business Person

Cost Transfers
  • Sharing our Stories

  • Proposals
  • Awards
  • Subawards
  • Closeout
  • Audits

What do you want to take with you from this
Write a Comment
User Comments (0)