Transcript Administrative Training

Grants Post Award Workshop
Barnard College
Spring 2012
“I Got The Grant! What Now?”
• Contact Institutional Support
• Curtis Harris [email protected] - Ext. 4-7705
• Jennifer Notari– [email protected] – Ext. 1-0438
• Send copy of award notification
• Send copy of budget and budget justification (if awarded
budget differs from original, please contact Curtis or Jennifer
in Institutional Support,
• PI and designated grant administrator meet with
appropriate staff from:
• Institutional Support
• Curtis Harris and Jennifer Notari
• Provost’s Office
• Gwen Williams – ext. 4-2709
• Controller’s Office
• Nancy Hirshan – ext. 4-7734
“I Got The Grant! What Now?”
• Work with Institutional Support to get subcontracts executed
(if applicable)
• Get appropriate acceptance letters (if applicable)
• If your research involves human subjects, contact the IRB to
confirm your approval (your application should have been
submitted prior to your grant submission)
• Paige West, IRB Co-Chair, Ext. 4-5933
• Lisa Son, IRB Co-Chair, Ext. 4-0114
You Got the Grant!
Six main offices will help you manage it:
• Institutional Support
• Curtis Harris, ext. 4-7705
• Jennifer Notari, ext 1-0438
• Controller’s Office
• Nancy Hirshan, ext. 4-7734
• Provost’s Office
• Gwen Williams, ext. 4-2709
• Human Resources
• Ben Riendeau. ext. 4-1589
• Career Development,
• Won Kang, ext. 4-7745
• Purchasing
• Christina Johnson, ext. 4-5205
Institutional Support Responsibilities
• Alert President, Provost & Controller’s Offices of new award
• Coordinate budget revisions, if necessary
• Initiate subcontract process (funding from/to outside
organizations)
• Work with Controller’s Office to ensure proper set-up of new
accounts
• Revise budget and match to award
Role of Institutional Support During
the Grant Term
• Contact your funder upon your request
• Assist in re-budgeting or budget issues
• Issuing and modifying subcontracts
• Request no-cost extensions for you (when
needed)
• Work with General Counsel to insure
subcontract meets Barnard College’s
requirements
Controller’s Office Responsibilities
• Assign new grant account numbers
• Set up eBear report access for PIs
• Review and approve all purchase orders, invoices and
expense reports to be charged to grants
• Help you navigate eBear reports
• Administer Federal award draw-downs*
• Bill foundations and granting agencies (especially for
subcontracts)
• Financial reports
Federal Draw Downs
• Most federal agencies do not provide cash until after the
sponsor institution actually incurs expenditures. These
grants are on a “reimbursement” basis.
• In these cases, Barnard “draws down” (or bills the agency)
funds every quarter throughout the term of the award.
• All invoices should be submitted to Accounts Payable in a
timely manner.
NOTE:
If you receive a check directly from a funder for a grant, please forward it with
any documentation (award letter, budget, etc.) to Controller’s office
(Nancy Hirshan, ext. 4-7734)
Provost’s Office Responsibilities
• Process appointment forms for:
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Faculty summer salary
Faculty leave compensation
Post-Doc fellows hired on a grant
Faculty stipend payments
• Facilitate faculty and post-doc visas
Summer Salary
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Externally-funded compensation not covered by regular nine month
academic year salary for research related projects
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Can only be paid during non-academic time (June-August)*
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Must submit appointment form and budget support/documentation to
Provost’s Office no later than the 10th of the month payment is to occur:
http://www.barnard.edu/sites/default/files/inline/apptform.pdf
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Can only be paid as work is performed
*Note exception for NSF
Summer Salary Caps
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NSF Cap (& Others): 2/9 of academic salary
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NIH Cap: 3/9 of academic salary*
*Subject to NIH caps for total salary
http://grants.nih.gov/grants/policy/fy2012_salary_cap_faqs.htm
HR Responsibilities
Facilitate all non-faculty and non-student hiring:
• Research Assistants
• Administrators
• Lab Techs
• Stipend payments
Please contact HR regarding new hires prior
to grant submission and when awarded
the grant.
Career Development Responsibilities
• Facilitate hiring Barnard and Columbia undergraduate
students
• Online reporting system – Timesheet X
NOTE:
Stipends cannot paid to students on federal grants.
http://barnard.edu/cd
Purchasing Responsibilities
• Distribute and monitor P-cards
• Assist in purchasing needs (i.e. identify appropriate
vendors)
• Distribute sales tax exempt forms
• Web site: http://www.barnard.edu/purchasing/
Best Spending Practices
• Use funds only for expenses related to the project
• Make sure costs are reasonable, (prudent person
test), allocable, allowable and consistently applied
• Use funds within the term of the grant period OR
seek a no-cost extension at least 45 days prior to end
of the term of the contract
• Allocate funds appropriately to multiple projects, if
applicable
http://www.whitehouse.gov/omb/circulars_a021_2004
http://www.barnard.edu/purchasing/expenditure-policy
Unallowable Expenses
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You MAY NOT combine funds from different funders, even if they are for the
same project
You MAY NOT use funds from one project to cover costs for another project
You MAY NOT spend more than the amount of the award
You MAY NOT spend on alcohol, first class travel, entertainment, or travel
on non-US airlines (in the case of federal grants & contracts)
Fly America Act
http://www.tvlon.com/resources/FlyAct.html
http://www.fic.nih.gov/funding/grants_info/travel.htm**
http://www.nsf.gov/pubs/policydocs/papp/aag_6.jsp
If you have an exception to the Fly America Act please complete the form at the
following link and attach to the reimbursement request:
https://barnard.edu/sites/default/files/inline/fly_america_act_waiver.pdf
NIH Guidelines:
http://grants.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part6.htm
Reporting: What Funding Agencies
Want To Know
• All federal agencies REQUIRE financial reports
• As the PI, you must notify the Controller’s office early in order to
get the financial information that YOU need to complete the
reconciliation
• Narrative reports are usually required
REMEMBER:
Failure to complete reports can result in loss of current and future
funding!
Agencies take this absolutely seriously – increased government
oversight and monitoring!!!
Subcontracts
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If you are the PI, and are working with anyone outside Barnard,
including Columbia, you should have already arranged for a
subcontract for your collaborators (if not, contact Institutional Support
immediately!)
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All expenses related to those covered under your subcontract must have
vouchers/invoices, OR THEY WILL NOT BE PAID
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Institutional Support will help you through the subcontracting process
and work with the General Counsel’s Office
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The Controller’s Office will help you process subcontract invoices
Account Structure and
eBear Reports
• Use eBear to access the on-line Web tool used
to review charges to your account
•Sample Account Structure:
1-XXXXXX-XXXX
1 indicates account is restricted
Next 6 digits are the account number (i.e.
grant name)
Last 4 digits are the object code
(expense/revenue type)
Reviewing eBear Reports
You, or whomever you designate from your
department, must maintain clear transaction records.
Each month, your records must be reconciled with
eBear. Records include:
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Purchase orders (commitments/encumbrances)
Invoices approved for payment
Check requests
Journal entries
Salary charges
Interdepartmental transfers
Indirect costs
Fringe benefits
Account Reconciliation
•Authorized transactions which do not appear on eBear
should be followed up with appropriate office.
•Incorrect or inappropriate transactions which appear on
eBear should be followed up with appropriate office
•If you need assistance in determining the source of any
charge, contact the Controller’s Office
•Initial and date eBear statements to indicate completion of
reconciliation
Account Reconciliation (cont’d)
• Reconciliation must be reviewed and approved by Principal
Investigator monthly.
• Any bookkeeping or cost transfers needed on a grant funded
project must be prepared and submitted to the Controller’s
Office within 90 days following the end of the month the
charge is reflected in the account. Forms can be found at the
following link:
http://barnard.edu/finance/ap
Project Closeout
• The PI is responsible for the
programmatic and operational
closeout of a sponsored project
– Submission of all technical and progress
reports
– Close out of any petty cash fund
– Close out of any outstanding travel advances
– Provide financial reconciliations for financial
reports to the Controller’s Office
Effort Reporting
What is effort reporting?
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Effort reporting is the federally-mandated process by which the salary charged to
a sponsored project is certified as being reasonable in relation to the effort
expended on that project.
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Effort is the proportion of time spent on an activity shown as a percentage of the
total time spent
Why do effort reporting?
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The federal government requires effort reporting. Effort reports constitute one of
the primary auditable documents to support salary costs on a sponsored project.
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Right after the end of the fiscal year (in July), if you have a Federal grant or
subcontract, you will receive a form itemizing all the salaries and effort charged
to your grant(s) for you to certify and return to the Controller’s Office.
To Sum Up:
Principal Investigators are required to oversee the financial
transactions and financial status of each grant and contract sufficient
to ensure that charges are:
• reasonable, necessary, allocable
• allowable under the terms & conditions of the award
• properly allocated to & among the multiple awards and funding
sources, if applicable
• limited to the funds awarded for the project
PI’s must also financially closeout the grant and submit required
progress and technical reports
Per NIH policy:
http://grants.nih.gov/grants/policy/nihgps_2003/NIHGPS_Part3.htm
Useful Websites
• http://grants.nih.gov/grants/policy/nihgps_2010/index.htm
• http://grants.nih.gov/grants/policy/policy.htm
• http://www.nsf.gov/pubs/policydocs/pappguide/nsf11001/aag_5.jsp
• http://www.barnard.edu/purchasing/expenditure-policy
• http://www.barnard.edu/grants/
• http://www.barnard.edu/provost/
• http://www.nsf.gov/publications/pub_summ.jsp?ods_key=papp
PI Responsibilities
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Ensure all College forms and certifications are filled out in a timely
manner
Knowing and abiding by the terms and conditions of the award
Ensure all work is conducted in compliance with applicable
federal, state and local laws
Ensure project is managed in compliance with College policies
Manage the project budget so that funds are spent correctly –
taking into account any restrictions imposed by the sponsor
Ensure that all financial records and reports are accurate and
auditable
Monitor activities of sub-recipients, if any
Submit reports on the research in a timely manner according to the
sponsor’s requirements
Completing the formal closeout of the project (see Project
Closeout)
Red Flags
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Buying equipment at the end of the grant
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Moving charges at the end of the grant
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Transfers older than 90 days
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Explanations that raise more questions than answers
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Moving overdrafts from one sponsored program to another
Sample eBear Report
8
Sample Grant Reconciliation
Account Reconciliation Form
SAMPLE
Account Number
X-XXXXXX
Check Requests/Expense Reports Submitted to Accounts
Payable:
Aramark
Morton Williams
Reference #
Amount Object Code On eBear
123456 $500.00
4305
$500.00
555555 $800.00
4305
$0.00
Amount
Subtotal
$1,300.00
$500.00
Differenc
e
$0.00
$800.00
$0.00
$800.00
Amount
Invoices Submitted to Accounts Payable:
Best Deli
Sam's Club
Reference #
Amount Object Code On eBear
ABCDE $100.00
4346
$100.00
9999 $250.00
4346
$0.00
Subtotal
$250.00
$0.00
Differenc
e
$0.00
$250.00
$0.00
$250.00
Amount
Amex PC Charges
July
Reference #
N/A
Subtotal
Amount Object Code On eBear
$300.00
4301
$0.00
$300.00
$0.00
Differenc
e
$300.00
$0.00
$0.00
$300.00
Amount
Purchase Requisitions (encumbrances)
Fischer Labs
Reference #
R12345
Subtotal
Amount Object Code On eBear
$600.00
4302
$600.00
$600.00
$600.00
Differenc
e
$0.00
$0.00
$0.00
$0.00
Amount
Salary/Fringe Charges
July
Reference #
J060000
Subtotal
Amount Object Code On eBear
$5,000.00
4000 $5,000.00
$5,000.00
$5,000.00
Differenc
e
$0.00
$0.00
$0.00
$0.00
Amount
Other Charges
Copy Center
AV Center
Subtotal
Total Spending
Total Spending Per eBear
Prepared by:
Approved by:
Reference #
J060001
Aug 01
Amount Object Code On eBear
$75.00
4303
$75.00
$50.00
4301
$0.00
$125.00
$75.00
$7,575.00
$6,175.00
$6,175.00
Differenc
e
$0.00
$50.00
$0.00
$50.00
$1,400.00
Sample Effort Report
Effort Reporting Certification Report
7/1/09-6/30/10
1-02xxxx
Employee
John Smith
Description
Summer Salary
Amount
% Effort
$10,000.00 100.00%
1-02xxxx
Employee
Jane Doe
Jim Green
Description
Academic Year Salary
Research Assistant
Amount
% Effort
$25,000.00 100.00% Jul-Jan
$8,000.00 100.00% Jan-Jun
1-02xxxx
Employee
Student Workers
Description
Student Wages
Amount
% Effort
$9,300.00 100.00%
1-02xxyy
Employee
Student Workers
Description
Work Study Wages
Amount
% Effort
$2,500.00 100.00%
I certify that the salaries charged are
reasonable in relation to the effort
devoted to those projects
Approved - PI
Date