Transcript Slide 1

WSU Research Administration Series:
Research Administration Update
Dan Nordquist, OGRD
Kim Small, Sponsored Programs
Heather Lopez, Internal Audit
September 12, 2014
Recording date of this workshop is
September 12, 2014
Some of the rules and procedures
discussed in this workshop are subject
to change.
Please check university resources
before relying exclusively
on this recorded presentation.
Why are we here today?
This 13 part series is designed
for those employees who have
sponsored management
responsibilities to gain a better
understanding of what research
administration is made up of the pre-award and post-award
processes, requirements and
compliance from A to Z.
Session One Agenda
Office of Grant & Research Development
Research Development Resources
 Proposal and Award Processing Services
 Training and Outreach

Sponsored Programs Services (SPS)
SPS Role and Responsibilities
 Updates

Audits
Purpose
 Internal and External Auditor Roles
 Types of Audit
 Negative Effects
 Common Findings
 Issues and Reminders

OGRD
Office of
Grant and Research
Development
Pre-Award
OGRD
Research
Development
Resources
Training and
Outreach
Proposal and
Award
Processing
Our Mission
Assist Faculty
and Graduate
Students to
Obtain Extra
Mural Funding
OGRD
OGRD ORG Chart
Outreach & Event
Coordination
Sammy Rodriguez, Ph.D.
Research Development
Nancy Shrope
Assistant Director
Coordinator
Pam Kelley
Hannah Merley
Program / Event
Coordinator
Graduate Student
Coordinator
Karyn Hardy
Tammy McGreevy
Special Projects
(part-time, hourly)
Admin Assistant
Student Support
(part-time, hourly)
Information Technology
Shawn Clabough
Darren Bystrom
Web Programmer
IT Specialist
Tim Haight
Pending
IT Support
IT Support
7/23/2014
OGRD
Research Development Resources
Identify & Disseminate Funding Opportunities
COS Pivot funding database & training
 Informer
 Limited submission

Proposal Management Unit (PMU)
RFP review, timeline assistance, meeting
coordination
 Templates/models development, editing & budget
support
 Serve as a point-of-contact for collaborating
partners
 Help with special needs and proposal submission

OGRD
Research Development Resources
Graduate Student Support
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Provide assistance and resources for extramural funding
Graduate student funding announcements
Graduate proposal writing workshops
Training at graduate student orientations
Single Investigator Support
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Assist in finding extramural funding
RFP review, provide access to models/templates, editing
support
OGRD
Training and Outreach
Grantsmanship Training
Writing Winning Grants Seminar
 Mentored Proposal Writing Program
 Productive Proposal Writing Class

Grant Writing Resources

Library of resources
Outreach & Collaboration Building Activities
Coordinate meetings, workshops, seminars and
state-wide outreach activities
 Coordinate WSU internal grant competitions
 Promote prestigious faculty awards & provide
applicant support

OGRD
Proposal and Award Processing
• Review & Authorize Proposals
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Provide guidance on RFP compliance/help with forms
Review of final proposal
Submission of proposal to sponsor
Tracking & monitoring of proposal
• Negotiate Contracts & Accept Awards
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Budget preparation
F&A issues
Review contractual language
• Prepare & Execute Standard Agreements &
Contracts
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Draft various subawards & contract
Material transfer, non-disclosure, no-money, data set &
equipment loan agreements
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OGRD
Proposal and Award Processing
Certify and assure university adherence to
governmental policies
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U.S. Code of Federal Regulations and other
federal regulations
OMB Circulars
Revised Code of Washington (Title 28B)
WSU Business Policies & Procedures Manual
WSU’s Faculty Manual
Monitor and report sponsored project activity
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Work with SPS and sponsor on award changes
Help with additional materials
Advise faculty, staff & graduate students on these
functions & activities
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OGRD
OGRD Updates
Cool Stuff
Received funding for the Health Sciences building in
Spokane
 Largest USDA award ever made for biofuels
research-$40 million
 $900 million/2370 proposals,$237 million/1850
awards (FY13)

Reporting is HUGE
Work with Institutional Research to give them all
our numbers to determine WSU's national ranking
 Data shack or canned reports are now available
through MyResearch

(Training provided: contact Derek Brown for dates)
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OGRD
OGRD Updates
• Hot Issues -- IP assignment forms for PI’s (Roche
v. Stanford) & FCOI
• Changes in Guidelines: New F&A rate agreement
(51% until 2015)
• Reminder - Sign up for the WSU Research Admin
list serve. Contact Derek Brown to signed up.
OGRD
Important Websites/Resources
www.ogrd.wsu.edu
 RAC list, quick guide, policies, guidelines, templates, etc.
https://myresearch.wsu.edu
 OGRD Database
www.grants.gov; https://www.fastlane.nsf.gov/fastlane.jsp
 Federal generic proposal submission sites
informer.ogrd.wsu.edu
 funding opportunities
www.youtube.com/user/WSUOGRD
 Grant & funding tips for the greater WSU community
http://www.facebook.com/pages/Office-Grant-ResearchDevelopment-OGRD-WSU/185924391445269?ref=hl
 Find us on Facebook
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Sponsored Programs
Services (SPS)
Post-Award
SPS’s Role As WSU Post Award Office
• Provide fiscal administration.
• Educate and train.
• Establish accounts and input budget allocations.
• Maintain data systems and project files.
• Prepare, submit & record financial reports &
associated payments.
• Subcontract payments.
• Periodically notifying departments of overdrafts.
• Draw funds from federal government, prepare
receipts for checks and electronic funds
transfers.
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SPS Updates
• F&A Rates
• E-Verify
(FAR clause 48 CFR 22, Subpart 22.18)
• Excess Compensation
• Stipends / Fellowship Payments
• Subrecipient Monitoring
• Cost Transfers
• Effort Reporting / Cost Share
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F&A Rates (On-Campus)
• 51% rate is the current rate for on-campus
awards
50% rate is applicable only after 7/1/11
• 51% rate is applicable only after 7/1/12
•
• The rate changes are based upon the state
fiscal year.
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E-VERIFY
• E-Verify is an internet-based system,
operated by the US Department of Homeland
Security in partnership with Social Security
Administration. The program compares the
I-9 information reported to US government
records to determine employment eligibility.
 We
have 3 business days to enter the names of
the employee(s) into the online E-Verify system.
 It is the department’s responsibility to give HRS
the names of the employees once they know
they are going to receive the award.
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Excess Compensation/Faculty Timecards
• SPS approval is required for faculty time cards that
are charged against a sponsored project.
• Since this is the mechanism for paying faculty for
duties above and beyond or outside their normal
duties, this is usually an unallowable expense on a
grant.
• Excess compensation for the PI is obvious.
• Not so obvious is paying other, non-grant faculty for
their time and assistance.
Excess Compensation/Faculty Timecards…
• Say you want to pay a WSU faculty member a travel allowance
for attending your conference, or an honoraria for
participation, or even payroll for guiding/mentoring a
summer project
• If that faculty member is already at 1.0 FTE for that time
period – this translates to Excess Compensation.
• Excess Comp has the same regulations and requirements at
this point in the project as at initiation.
• See OGRD guideline #21
• See A-21 section J(8)(d)(1)
• To approve this request SPS will require:
• Agency approval & Provost office approval – specifically
stating it is allowable to pay excess compensation for this
person.
Stipends
• Stipends and Fellowships should be paid as
object 08 rather than as wages and benefits.
• When we pay the student as wages we are
shorting the students the amount of money they
were awarded.
• It is the student's responsibility to report the
income and pay the taxes on it if owed.
• The idea of paying wages and benefits suggests
that the student is required to do something in
order to receive the funds.
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Subrecipient Monitoring
• This is an ongoing requirement that bridges
from subcontract initiation to closeout.
• It is shared and documented in the
department, in OGRD and in SPS.
• There is a class in this series that will go
through WSU’s subcontracting process and
help you define who is responsible for doing
which parts and how it all ties together.
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Cost Transfers
• It is the expectation / understanding that
the expense was initially applied correctly.
• Now the story is “we have changed our
mind”.
• Be sure your transfers are timely with
complete information.
• 90 day justification
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Effort Reporting
• The proportion of time spent on any activity;
expressed as a percentage of WSU
compensated time.
• Salaries/Wages must reflect actual effort
expended and not the proposed/budgeted
effort.
• Effort Reports account for the total activity
an employee is compensated for and
required to fulfill their obligations to WSU.
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Effort Reporting
• WSU's Effort Certifications use an after the
fact determination so that the cost
distributions represent actual costs based
upon actual effort.
• Effort Certifications are distributed 4 times a
year. Based upon semester (2 summer)
They are run the month following the end of
the semester so they include all the
information for that semester.
• It is the expectation that all Effort Certs will
be returned within 90 days.
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SPS Website
• http://sps.wsu.edu/
 Contact
information
 Who does what
 Expenditure Information in various formats
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Audits
Purpose of Audits
• Required
• By accepting federal money, grantee agrees
to comply with rules
• Grantor has an expectation for
 Accountability
 Proper
stewardship
 Terms carried out – results, product, service,
etc
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Role of Auditors – Internal or External
• Auditors test to ensure, and, opine on
whether management has adequate controls
and processes in place to:
– Comply with applicable rules
– Adequately safeguard resources
– Properly present and report activity
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Role of WSU Internal Audit
• Act as liaison between WSU and external
auditor
 With
SPS and unit, ensure information
requested is provided complete and accurate to
support conclusions
 Work with auditor on reporting
• Internal advisory for management on
controls, policy, training
• Audits and investigations
Types of Audits
• Compliance
Circular A-133, ‘Single Audit’
• Program reviews
•
• Financial Statement
• Operational
Reviews
• assessments
•
• Investigations
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Effects of a Negative Audit Report
• Loss of future awards
• Bad publicity
• Potential undermining of public trust and
confidence in agency and government
• Personal losses
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Common Issues
• The following are some examples of common
issues that may result in questioned costs and
subsequent cost disallowances:
 Lack of time records to support labor costs
charged to awards.
 Lack of consulting agreements and invoices to
demonstrate allocability to the award and that
the charges are reasonable.
 Indirect cost recovery charges in excess of the
amount allowed by the type of indirect cost.
More Common Issues
• Costs that are unallowable in accordance with
applicable cost principles and, therefore, cannot
be charged to Federal awards.
• Proposed participant support costs that were rebudgeted to other cost categories without the
required written approval of granting agency.
• Inadequate supporting documentation for
expenditures claimed as cost sharing.
Uniform Guidance
• Final Guidance document published in the
Federal Register Dec 26, 2013.
• Codified in 2 CFR 200
• Replaces 8 previous OMB Circulars:
Circular A-110
Circular A-21
Circular A-102
Circular A-87
Circular A-89
Circular A-102
Circular A-133
Circular A-50
Uniform Guidance, 2014
• Applicable to Direct Federal Grants, Cooperative
Agreements and Cost-reimbursable contracts.
• Each federal awarding agency must implement
• Effective for new $ received on or after Dec. 26,
2014
• Audit effective for the entities first full fiscal
year after 12/26/14.
 Example: Entities fiscal year ends June 30th
–New audit requirements apply to fiscal year
that ends June 30, 2016
Uniform Guidance, Continued
• There are still some open issues: conflict of
interest, procurement, etc.
• As changes to the Circulars become final,
communications and training will be provided to
the research community.
• Potential impacts:
 Audit
 Direct charge of admin/clerical salaries,
equipment, time and effort, procurement
 Subrecipient monitoring
Audit reminders
• When approached by external auditor:
 Always
verify auditor’s credentials before
giving information
 Notify supervisor and SPS
 Notify Internal Audit
• Be prepared
• Be organized
• Do it right the first time
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Resources
• WSU Sponsored Programs Service
• WSU Office of Grant & Research
Development
• Internal Audit – 5-5336, [email protected]
• OMB Circulars http://www.whitehouse.gov/omb/circulars/
• SAO – http://www.sao.wa.gov
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WSU Training
Videoconference
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please notify Human Resource Services
within three days of today's date:
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