RSA Town Hall Meeting

1
RSA Town Hall Meeting

• Wednesday, December 9, 2009
• 930-1130 am
• N-225(Parnassus) w/ live broadcast to Rock Hall
  102 (Mission Bay) and Fresno Campus

Controllers Office
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Agenda Christine Durieux EMF Update Susan
Lin Federal Non-SNAP Award Close-out Lana
Tomitch ARRA Update Joyce Abe Contracts and
Grants Update Contracts and Grants Proposal
Team Update Mora Mattingly Industry
Contracts Material Transfer Agreement Intake
Process Joan Kaiser Cost Accounting Standards
(CAS) and the OIG Audit Plan 2010
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Extramural Funds Update
Controllers Office
Christine Durieux Director, Extramural Funds
December 9, 2009
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EMF Update

• EMF Status
• Award Set-up
• A/R and Collection
• Cash Application Billing
• Award Closeout
• ARRA
• EMF Changes
• Federal Financial Reporting Closeout for
  Non-SNAP Awards
• Fixed Price Revenue Recognition in RAS
• Federal Financial Reports now Available in RAS
• Award close-out notification
• Award Milestone Process

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EMF StatusAward Set-up
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EMF StatusA/R and Collection
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EMF StatusUnapplied Cash
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EMF StatusBilling
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EMF StatusAward Closeout

• SWAT Team
• Expired Funds prior to 5/1/08
• Total population 7,212 funds
• To date SWAT has closed 6,804 funds, 94.0
• EMF Service Team
• Expired Funds between 5/1/08 and 10/31/08
• Total population 745 funds
• To date EMF has closed 604 funds, 80
• Next Population of closeouts
• Expired Funds between 11/1/08 and 8/31/09
• Total population 1,164 funds

10
EMF Status - ARRA
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EMF Status - ARRA

• Quarterly reporting data from Departments
• Award/Project Description
• of Jobs Created and Retained
• Description of Jobs Created and Retained
• Project completion status

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EMF Status ARRAChanges in Reporting

• UCSF will report sub-award ARRA information on
  behalf of its sub-recipients out, where UCSF is
  the prime.
• Departments are responsible for
• distributing the UCSF Sub-recipient ARRA
  Collection Job Aid to the sub-recipients
• educating sub-recipients on how to complete the
  job aid
• collecting the completed job aid
• uploading the completed job aid into RAS
• If UCSF is the sub-recipient of ARRA funds from a
  prime recipient
• The prime recipient delegates reporting to UCSF
• Department will complete the UCSF Sub-recipient
  ARRA Collection Job Aid and provide a copy to EMF
  ARRA manager for uploading into
  www.federalreporting.gov
• Guidance on ARRA Award Reporting is available on
  Controllers website/ EMF/Communications/ARRA

13
EMF Changes

• Fixed Price Revenue Recognition Changes in RAS
• Effective December 4
• Recognizes revenue at time of invoicing to the
  sponsor or payment received from the sponsor
• Eliminates recognition of revenue based on
  expenses incurred
• Eliminates deferred revenue
• Eliminates system glitch of cost reimbursable
  billing on fixed price awards

14
EMF Changes

• Federal Financial Reports now Available in RAS
• Federal Financial Reports (FFRs) and other
  financial reports can be attached in RAS.
• Beginning with the December FFRs, EMF will attach
  interim and final FFRs in the RAS award FSR
  Documents page.
• Allows EMF to store and share financial reports
  with other university departments. 
• Rather than sending draft FFRs to Departments via
  email, they will be saved in RAS for Departments
  review. Draft FFRs in RAS will be replaced by
  final FFRs.

15
EMF Changes

• Award Close-out Notification
• The RAS generated Award Close-out Notifications
  to departments is now sent to departments 90, 60
  and 30 days prior to the award end date
• The email notification has also been revised to
  emphasize the following
• Expenses incurred during the project period must
  be posted to the General Ledger before this time.
• EMF will begin the financial reconciliation
  analysis 30 days past the award end date.

16
EMF Changes

• Award Milestone Process
• EMF is implementing a new business procedure to
  utilize the RAS milestone function to better
  monitor awards throughout their lives
• For each new award, EMF accountants will enter
  milestones for sponsor required reports
• financial status report due dates
• Invoice due dates on fixed price contracts
• progress report due dates from the PI
• EMF will retroactively enter milestones for
  active awards created before this process.
  Currently, there are a total of 3,438 active
  awards. 1,566 are fixed price awards.

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EMF Changes

• Federal Financial Reporting and Closeout for
  non-SNAP Awards
• The NIH Grants Policy Statement requires that
  award expenditures be consistent with the
  approved budget period. 
• In the past, for non-SNAP awards that require
  annual Federal Financial Reports (FFRs), EMF
  closed funds after the expiration of the entire
  competitive project or award rather than at the
  fund year level or annual budget. 
• Going forward, EMF will close out Federal
  non-SNAP awards by budget period at the fund year
  level to prohibit further charges posting to that
  budget period.  
• The closeout will occur at the time of the
  Federal Financial Report (FFR) filing

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EMF Changes Federal Financial Reporting and
Closeout for non-SNAP Awards

• Costs in excess of the FFR Filing or Budget -
  May be transferred to the subsequent budget only
  if
• Costs will benefit future budgets in the same
  competitive segment
• Costs incurred after the FFR has been filed in
  the final budget, may be transferred to the
  subsequent budget as pre-award costs of the next
  competitive segment only if
• Will benefit subsequent competitive segment
• incurred 90 days before the start of the next
  competitive segment
• pre-award costs are specifically allowed in the
  grant document
• Award Spending Less Than Budget
• If there is a remaining budget, the current
  budget will be reduced by that amount.
• EMF will carry forward an unobligated balance and
  appropriate it in the next budget period, only if
  a formal approval is received from NIH. 

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Closeout of Federal non-SNAP Expired Budget Period
Controllers Office
Susan Lin, Assistant Controller for Accounting,
Reporting and Extramural Funds
December 9, 2009
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Topics

• Closeout of expired budget periods
• When FSR Outlay equals to GL Expense
• When FSR Outlay less than GL Expense
• When FSR Outlay greater than GL Expense
• When Award Spending Less Than Budget
• Closeout of Expired Budget Periods prior to
  7/31/09

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Federal Financial Status Reports

• EMF cannot submit FSRs not supported by expenses
  in the General Ledger or without proper exception
  approval
• According to the Federal False Claims Act
• those who knowingly submit, or cause another
  person or entity to submit, false claims for
  payment of government funds are liable for three
  times the governments damages plus civil
  penalties of 5,500 to 11,000 per false claim
  (31 U.S.C. 3729-3733)

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Allowable Adjustments to General Ledger after FSR
filling

• Correction of general ledger errors IF
  simultaneous corrections are made to the ledger
  itself
• Payroll expense transfers that have been approved
  by EMF Compliance
•  Unliquidated obligations for non-final FFR for
  cost reimbursable funds only
• Trainee stipend, tuition, and trainees insurance
• Subcontract (written verification from
  subcontractee)
• Equipment (purchase order)

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When FSR Outlay GL Expense

• Sign off final FSR
• Run Balance Sheet Summary by NCA to see if there
  are any outstanding invoices.
• If yes, contact the Closeout Team.
• If not, proceed to next step
• Run Fund Summary by NCA group to see if the fund
  balance is zero.
• If yes, notify EMF to place stop code
• If not, this fund may be in deficit.
• If this is a cost reimbursable award, contact the
  Closeout Team.
• If this is a fixed price award, complete 547
  exception cost transfer to move the
  deficit/surplus

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When FSR Outlay Less Than GL Expense

• Determine the cost treatment
• Will it benefit future budgets in the same
  competitive segment?
• Will it benefit subsequent competitive segment?
• Did it Incur 90 days before the start of the next
  competitive segment?
• Were pre-award costs specifically allowed in the
  grant document?
• Process appropriate cost transfers (545 or 547)

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When FSR Outlay Less Than GL Expense (cont.)

• Sign off final FSR
• Run Balance Sheet Summary by NCA to see if there
  are any outstanding invoices.
• If yes, contact the Closeout Team.
• If not, proceed to next step
• Run Fund Summary by NCA group to see if the fund
  balance is zero.
• If yes, notify EMF to place stop code
• If not, this fund may be in deficit.
• If this is cost reimbursable award, contact
  Closeout Team.
• If this is a fixed price award, complete 547
  exceptional cost transfer to move the
  deficit/surplus

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When FSR Outlay Greater Than GL Expense (Cost
Removed after FSR)

• Revised FSR
• Make sure the revised FSR outlay GL Expense
• Run Balance Sheet Summary by NCA to see if there
  are any outstanding invoices.
• If yes, contact the Closeout Team.
• If not, proceed to next step
• Run Fund Summary by NCA group to see if the fund
  balance is zero.
• If yes, notify EMF to place stop code
• If not, this fund may be in deficit.
• If this is a cost reimbursable award, contact
  Closeout Team.
• If this is a fixed price award, complete 547
  exceptional cost transfer to move the deficit

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When Award Spending Less ThanBudget

• The current budget will be reduced per FSR filed
• EMF will carry over an unobligated balance and
  appropriate it in the next budget period, only if
  a formal approval is received from NIH or per
  award document.
• Timely submission of progress reports to the NIH
  through UCSF Contracts and Grants Office for
  non-SNAP awards is essential
• Many progress reports include carry-over
  requests. In some cases, the carry-over request
  contained within the progress report is not
  sufficient per the terms and conditions of the
  award.
• It is the responsibility of each department to
  understand the terms and conditions of their
  awards to fulfill the requirements outlined by
  the awarding agency.

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Closeout of Expired Budget Period prior to 7/31/09

• Point Person - Andrew Longstreth
• Letter to You detailing the differences

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Required Actions

• Provide a new account number if XXXXXX-XXXXX the
  incorrect discretionary account for us to use.
• Where the general ledger expenditures are less
  than the expenditures per the Federal Financial
  Report, please provide an explanation as to why
  these expenditures were removed from this fund
  year (FY-04) and why a refund should not be made
  to the government.
• Alternatively, perform the final closeout
  procedures yourself, completing all transactions
  before the deadline.

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• Q A

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WHATS NEW IN Q2 ARRA REPORTING?

• Subcontracts In and Out

Controllers Office
Lana Tomitch, ARRA Manager, Extramural Funds
December 9, 2009
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SUB-AWARD IN (UCSF IS NOT PRIME)
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SUB-AWARD IN (UCSF IS NOT PRIME)

• Prime may delegate reporting to you
• - Complete the ARRA Collection Job Aid
• - Provide completed copy to Lana Tomitch
• 6X0834 or lana.tomitch_at_ucsf.edu
• - Controllers Office will report to OMB for
  you

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SUB-AWARD IN (UCSF IS NOT PRIME)

• Prime recipient may ask you to provide
  information so that they can report for you
• - Provide a copy of UCSF Sub-recipient Job Aid
• - Complete primes sub-recipient job aid
• Information will be similar to UCSF job aid

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SUBAWARD OUT UCSF IS THE PRIME
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SUBAWARD OUT UCSF IS THE PRIME
SECTION HEADING
UCSF is reporting on behalf of its subrecipients

• Ensure the sub-recipient has a DUNS
• Logon to http//fedgov.dnb.com/webform to get a
  DUNS, as needed
• Sub-recipient registers with the Central Contract
  Registration (ccr) at http//www.bpn.gov/ccr/
• Dun Bradstreet required 24-48 hours to process

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SUBAWARD OUT UCSF IS THE PRIME

• Distribute the Sub-recipient ARRA Job Aid

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SUBAWARD OUT UCSF IS THE PRIME

• Data in yellow is sample data only
• Sub-recipient will fill in their own data
• Include sub of jobs created/retained in your
  total
• Include sub description of jobs with your list

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SUBAWARD OUT UCSF IS THE PRIME

• Provide any needed training to the sub-recipient

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SUBAWARD OUT UCSF IS THE PRIME

• 4. Collect the Sub-recipient Job Aid by Dec 9,
  2009

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SUBAWARD OUT UCSF IS THE PRIME

• 5. Upload the Sub-recipient Job Aid into RAS

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• Click the plus button to add Sub-recipient ARRA
  Job Aid as an attachment

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Controllers Office Questions???????
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Contracts and Grants Update
Controllers Office
John Radkowski, Awards Team Manager, Office of
Sponsored Research
December 9, 2009
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Award Team Update
Announcements

• Hired new Award Team Manager
• Reduced RAS processing time from 6 weeks to 3
  weeks, focused on bringing down to 10 working
  days or less.
• Developed a matrix which clearly outlines which
  documents are required at award time. This will
  be posted to the CG Website under Job Aids in the
  near future.
• Streamlined fund advance process for City and
  County Awards. Improvements to the overall fund
  advance process are being discussed.

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Award Team Update

• Notes for RSAs
• Clearly identify all correspondence requests with
  the Award or Proposal Number.
• If there is a sponsor deadline, write URGENT OR
  DEADLINE, along with the deadline date, in the
  subject line and not the body of the e-mail
• Use most recent COI forms.
• Budgets sent to a Sponsoring agency are proposals
  and should be reviewed in advance by CG.

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Award Team Update

• Job Aids
• Were looking at improvements to the Job Aids
  section of the CG website. We would like
  feedback on what Job Aids would be useful to the
  RSAs Third level bullet. Arial, 18pt

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Subaward Team Update

• Average Time to Complete for Subawards has been
  reduced to 47 days.
• Average Analyst Turnaround time is currently 13
  days.
• 251 Subawards completed 10/1/09 12/1/09
• Developing an improved Subrecipient Request Form

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Contracts and Grants Proposal Team Updates
Joyce Abe, Interim Proposal Team Manager, Office
of Sponsored Research
December 9, 2009
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Contracts and Grants Proposal Team Updates

• Expediting EMF Award and Fund Set-Up
• Clarification of the Proposal Submission Deadline

53
Expediting EMF Award and Fund Set-Up

• EMF Award and Fund set-up can be expedited if the
  correct DPA is posted in Proposal Express at the
  Proposal stage.
• Effective June 4, 2009, a new field became
  available on the OSR Approval Form Project Page
  in Proposal Express.
• This field allows Department personnel to specify
  if a new or existing DPA should be used in the
  event that the Proposal is awarded by the
  sponsor.

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Expediting EMF Award and Fund Set-Up

• Stipulating an existing DPA or the need for a new
  DPA at the Proposal stage will
• Reduce the amount of time required for Award and
  Fund set-up by Extramural Funds
• Streamline the Award and Fund set-up process for
  Department personnel
• If a new DPA is requested, submit a completed DPA
  Request Form as soon as the Award Number has been
  assigned. The DPA Request Form can be found at
  http//acctg.ucsf.edu/afp_dep/index.htm

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Expediting EMF Award and Fund Set-Up

• Below is an image of the OSR Approval Form
  Project Page in Proposal Express

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Expediting EMF Award and Fund Set-Up

• The Proposal Project DPA information that is
  provided by the Department on the OSR Approval
  Form Project Page at the Proposal stage will
  auto-fill onto the Award Project page in the
  Research Administration System (RAS)

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Expediting EMF Award and Fund Set-Up

• Below is an image of the Award Project Page in RAS

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Expediting EMF Award and Fund Set-Up

• Providing incorrect DPA information at the
  Proposal stage will permanently impact the DPAs
  coupled to the Fund.
• Once EMF links a DPA to an award, it cannot be
  de-linked
• The incorrect DPA will remain linked to the Fund
  for the life of the Award
• Depending on complexity, it can take up to four
  (4) business days to reconstruct the DPA coupling

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Expediting EMF Award and Fund Set-Up

• Avoid delaying the Award and Fund set-up process
  by providing the correct DPA on the OSR Approval
  Form Project Page
• Request DPA information from appropriate Finance
  or Post-Award staff
• Upon receipt of the Award notification, review
  and confirm that the RAS Award pages are correct,
  including the DPA provided at the proposal stage

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Expediting EMF Award and Fund Set-Up

• If correct DPA-related information is not
  available at the Proposal Stage
• The DPA section of the OSR Approval Form should
  be left blank
• The correct DPA will need to be provided upon
  receipt of the Award Notification from OSR

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Clarification of the Proposal Submission Deadline

• Proposal Submission Deadline Revised Policy
• All proposals for extramural support with an
  agency deadline of October 1, 2009 January 31,
  2010 must be submitted to the appropriate
  division of OSR by 900AM, four (4) working days
  prior to the agency deadline.
• All proposals for extramural support with an
  agency deadline of February 1, 2010 or later must
  be submitted to the appropriate division of OSR
  by 900AM, five (5) working days prior to the
  agency deadline.

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Clarification of the Proposal Submission Deadline

• Calculating the Proposal Submission Deadline
• For proposals for extramural support with an
  agency deadline of October 1, 2009 January 31,
  2010 count back four (4) working days from the
  agency deadline. Do not include the agency
  deadline date, University Holidays, weekends or
  dates that OSR is officially closed.
• For proposals for extramural support with an
  agency deadline of February 1, 2010 or later
  count back five (5) working days prior to the
  agency deadline. Do not include the agency
  deadline date, University Holidays, weekends or
  dates that OSR is officially closed.

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Clarification of the Proposal Submission Deadline

• After-The-Fact Proposals
• A proposal submitted in response to a
  sponsor-initiated request for application with a
  specified deadline, received by Contracts and
  Grants after submission to the agency, as well as
  the sponsors published deadline.
• By virtue of the Proposal Submission Deadline
  Policy, After-The-Fact proposals are considered
  to be late and subject to the Late Proposal
  Appeal Process.
• The Late Proposal Appeal Process requires the
  Deans approval and the concurrence of the
  Assistant Vice Chancellor of Research in order
  for an award to be honored.

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Office of Sponsored Research Industry
ContractsDivisionMaterial Transfer
AgreementIntake Process
Mora Mattingly, Industry Contracts Officer,
Office of Sponsored Research
December 9, 2009
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Overview

• Who We Are
• Who Does Which MTAs
• Our Work-Flow

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Who We Are

• Interim Director
• Jim Kiriakis
• Managers
• Irene Shin, J.D.
• Contracts Officers
• Kent Iwamiya
• Mora Mattingly
• Associate Contracts Officers
• Thierry Musy-Verdel, J.D.
• Theresa OBrien, Ph.D.
• Susan Shih, Ph.D.
• (Sophia Chang, J.D.)

Administrative support Tiffany Dao Jill
Lezama Evelyne Anderson
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Who Does Which MTAs

• Negotiate and Execute
• Material Transfer Agreements (MTA)
• All incoming MTAs
• Outgoing
• Human specimens Industry Contracts Division
• Non-human Office of Technology Management

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Why Do An MTA?

• Protects both parties
• Outlines expectations
• Legally binding

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Material Transfer Agreements (MTA)

• A contract between a provider and a recipient for
  the provision of tangible research materials
  and/or information
• Chemicals,
• Proteins,
• DNA/plasmids,
• Biological samples,
• Organisms,
• Data,
• Human specimen and/or data

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ICD Work-Flow

• Collaborative Process
• Department Responsibilities
• ICD Responsibilities

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Industry Contracts Division Work-Flow

• Collaborative Process
• Department Responsibilities
• Completed MTA Request Form (sent by PI or
  Designee)
• Principal Investigators Statement of Economic
  Interest - Form 700-U Need original ink
  signature ? submit to Box 1016
• CHR (IRB)/CAR (IACUC) Approval Letter - If
  Required
• COIAC Policy 11 Compliance Form if CHR approval
  is required
• Scope of Work.

ICD is a PAPERLESS office!! Submit paperwork
to MTA_at_ucsf.edu
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Industry Contracts Division Work-Flow

• Collaborative Process
• ICD Responsibilities
• Negotiate the MTA contract
• Ensure that UCSF policies are contained in the
  agreement
• Make sure that all compliance approvals are in
  place (IRB/IACUC)
• Award the executed contract in the RAS system
  (needed for reporting to UCOP)

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Issues in MTAs

• Publication
• UCSF always requires the right to publish its
  results
• Data ownership use
• UCSF always retains ownership of the data it
  generates
• Intellectual property
• UCSF always retains ownership of the inventions
  it makes
• Parties to the agreement
• Always The Regents of the U.C. and the Sponsor
• Signatory authority - authority to bind the
  entire UC to any contractual terms

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Contact Us
Mora Mattingly Tiffany Dao Mora.Mattingly_at_ucsf.e
du MTA_at_ucsf.edu [phone] (415)
353-4891 http//industry.ucsf.edu

• Bring ICD on early in the process
• Leverage our skills
• Help you structure the relationship
• Help you align the expectations of both parties
• Building relationships

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Cost Accounting Standards (CAS) and the OIG Audit
Plan 2010
Joan Kaiser, Research Policy and Compliance
Coordinator, Office of Sponsored Research
December 9, 2009
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New CAS Online Training Course

• On-line course entitled UCSF COST ACCOUNTING
  STANDARDS CHARGING PRACTICES ON SPONSORED
  AWARDS is available at the UC Learning Center
  at https//learningcenter.ucsfmedicalcenter.org/.
  Time Commitment 30-45 minutes.
• COURSE OBJECTIVE Learn proper application of
  cost accounting principles to be used when
  preparing sponsored project proposals, and when
  managing sponsored project awards. 
• TOPICS
• Charging Practices for Sponsored Projects  -
  Policies and Principles
• Types of Costs  Direct and Indirect
• Cost Considerations  Allowability,
  Reasonableness, Allocability, and Consistency
• Budget Justification Considerations
• Case Studies
• Quiz

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OIG Audit Plan 2010

• Why should you take CAS training? This topic is
  one of the priority items on the Office of
  Inspector General (OIG) audit plan 2010. Full
  OIG plan is available at http//oig.hhs.gov/08/Wo
  rk_Plan_FY_2010.pdf
• The OIG Audit Plan includes a review of
  universities compliance with selected cost
  principles governed by OMB A-21, Cost Principles
  for Institutions.
• OIG will conduct reviews based upon the dollar
  value of federal grants received and on input
  from HHS operating divisions.
• UCSF has received federal funds totaling
  approximately 607 million for fiscal year 08/09.
  High risk of audit.

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OIG Audit Plan 2010

• Additionally there is a special appendix to the
  OIG 2010 workplan - the OIG ARRA Review Project.
• Will focus on universities compliance with
  costing principles under A-21.
• Will determine whether grantees receiving AARA
  funds have spent funds in accordance with all
  terms and conditions set forth in the Recovery
  Act.
• UCSF has received 125 million to date in AARA
  funds. High risk of audit.

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Other Courses Available on Pre- and Post- Award
Administration

• View all available sponsored project pre- and
  post-award courses on the OSR Training Website
  at
• http//or.ucsf.edu/osr/train/courses.htmldsy5084
  -DSY_1

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Controllers Office