Transcript Title goes here

Gifts & Grants: What is the Difference?
and
Record Retention at UW
Faculty Brown Bag Series
February 17, 2011
Gerberding Hall 142, University of Washington
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Barbara Benson, Director, Records Management Services
RECORD RETENTION AT UW
Faculty Brown Bag Series on Research
THE HUSKY HARNESS
RECORDS COMPLIANCE IN
WASHINGTON STATE
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Records Management
 The application of systematic control to recorded
information
 A logical and practical approach to the creation,
maintenance, use and disposition of records, and
therefore to the information those records contain.
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What is a Record? Everything……
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Word and Excel files
Email
Notes on a cocktail napkin
Records in the cloud, like Gmail accounts
Metadata
Databases
Text messages
Social media
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Definition of a Record
RCW 40.14.010
Definition and classification of public records.
As used in this chapter, the term "public records" shall include any
paper, correspondence, completed form, bound record book,
photograph, film, sound recording, map drawing, machine-readable
material, compact disc meeting current industry ISO specifications, or
other document, regardless of physical form or characteristics, and
including such copies thereof, that have been made by or received by
any agency of the state of Washington in connection with the
transaction of public business.
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Recordkeeping Responsibility
Every record, electronic or paper, has a specific amount of
time that it must be retained before it is destroyed
(Records Retention Period)
Retention periods are based on state, federal, private
sponsor requirements, and our administrative use of the
records.
Working with the University Community, retention periods
are identified by the UW Records Management Office
and approved by the State Records Committee.
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Preservation And Destruction of Public
Records
RCW 40.14
 Defines a record
 Establishes authority for records retention and
destruction
 Requires the Records Management program
at the UW
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What is Records Management?
COMPLIANCE
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UW Compliance Responsibility
It is the general policy of the University to:
 Create only the records it needs.
 Retain records according to legally approved records retention schedules.
 Maintain active and inactive records in appropriate format, storage
equipment, and locations.
 Discard records when no longer required.
 Preserve records of historical significance.
 Identify and protect vital records.
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Why Care…What Is The Business Case?
 Reduce Costs--Save time, save space, save money
 Reduce Risk--Poor audit findings
 Minimize Legal Exposure
 Storage may be cheap, but litigation is expensive
 Continuity of Business Operations in Case of a Disaster
 Protect the Rights and Interests of Employees, Students and
Patients
 Eliminates the need to produce records which have reached
the end of their retention period–and—have been destroyed
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Penalties For Non-Compliance
Public Records Requests
$100 per day per item
 PAWS v. UW (1994)
 Department of Corrections (2008)
Fined $750,000 for not releasing records in an
electronic format.
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An Average of $20 Million
Litigation
 A corporation is sued for fraud. It fails to fully search and preserve records
appropriately.
Plaintiff awarded $1.6 billion.
Coleman Holdings v. Morgan Stanley
 Employee sues corporation. Defendant deletes some emails and loses
back-up tapes. Judge tells jury to assume the missing emails would have
hurt the corporation. Plaintiff wins $29.3 million.
Zubulake v. USB Warburg
 Microsoft spends an average of $20 million per litigation
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Do You Know Where Your Records Are?
 Paper Records
 Electronic Records
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UW General Records Retention
Schedule
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UW-GS 1 Committees, Councils, Associations And Boards
UW-GS 2 Environmental Health & Safety/Facilities Services Records
UW-GS 3 Curriculum Records
UW-GS 4 Materials That May Be Disposed of Without A Specific Retention
Period
• UW-GS 5 Electronic Mail
• UW-GS 6 Financial Records (For non-grant/contract funded budgets)
• UW-GS 7 Research and Grant/Contract Records
• UW-GS 8 Personnel and Payroll Records
• UW-GS 9 Student Records
• UW-GS 10 General Office Administration Records
• UW-GS11 Publication Records
http://f2.washington.edu/fm/recmgt/retentionschedules/gs/general
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Research Data Retention
Biomedical Treatment or Intervention (Drug, Device or Surgical
Procedure/Intervention):
Research documentation and data.
Reviewed by the full IRB.
Official Copy: Principal Investigator
Retention: 30 years after close of study
Non-Biomedical Treatment or Intervention (Non Drug, Device or Surgical
Procedure/Intervention):
Includes surveys, blood draws, interviews, records review.
May be reviewed by the full IRB or subcommittee.
Official Copy: Principal Investigator
Retention: 6 years after close of study
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Electronic Records
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Support mission-critical operations
Rapidly increasing volume
Often more complete than paper
Contains unique information unavailable elsewhere
Auditable/Admissible in Court
May have a relatively long retention period
Exist in just about every format from a word document to
email, to a Facebook page, to a web page
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Issues:
• We know they are a record
• We know they are subject to records retention schedules
• Must ensure not deleted before the retention period ends
• Should ensure deleted at the end of the retention period
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Where Are They Located?
• Network and E-mail Servers
• Desktop and laptop computers
• Home-based computers
• Blackberries, Smart Phones, and Tablets
• Storage devices: Backup tapes, ‘local’
Disk Drives, CDs/DVD’s, flash drives,
diskettes, Offsite Storage, network
storage
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Email and Other Electronic Records
 Each employee is individually responsible for handling and
maintaining records (including University email and other
electronic records) in accordance with University policy and
requirements.
 Records that have a specific retention period can be printed
and filed in the paper filing system, or can be retained
electronically.
 If records/email messages are retained electronically,
employees are responsible for making sure that they remain
accessible and readable for the full retention period.
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Records That Can Be Destroyed
Some electronic records (especially email) have a very transitory value.
They have no administrative, legal, fiscal, or archival retention requirements
and can therefore be deleted as soon as they have fulfilled their reference
purpose. (See UW General Records Retention Schedule, Section 04)
 Preliminary drafts
 Duplicates
 Hard copy printouts from a database
 Information that also exists in another format
 Routine replies/requests for information
 Emails sent as reference or for informational distribution
 Emails used to set-up or accept meetings
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Records That Must Be Retained
Other electronic records that contain evidence of official University actions,
decisions, approvals, or transactions must be retained according to an
approved retention schedule.
 Policy and procedure directives
 Research Documentation
 Protocols, lab notebooks and other research documentation,
consent forms, adverse event reports
 Approvals for purchase/hire or other actions to be taken
 Final reports or recommendations
 Receipts for purchases over $75.00 and/or made with a ProCard or
CTA
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Records Management FAQ:
Paper Storage
Q: Where can I send my paper research records for storage?
A: The University Records Center provides inactive storage for
paper research records which have not yet reached the end of
their retention period.
Contact [email protected] for more information.
The UWMed Records Center provides inactive storage for
paper research records created by the School of Medicine
which have not yet reached the end of their retention period.
Contact Christine Taylor, [email protected] for more information
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Records Management FAQ:
Transfer of Research Data
Q:
What happens to my research records if I leave the UW?
(See GIM 37 Transfer of Research Data from the University)
A: Research Data whose retention period has expired may be
transferred to another institution with the approval of the
dean or his or her designee.
Research Data whose retention period has not expired must
be retained, regardless of physical location, in accordance
with UW General Records Retention Schedule requirements.
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THANK YOU
Barbara Benson, Director
Records Management Services
http://f2.washington.edu/fm/recmgt/
[email protected]
543-7950
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Lynne Chronister, Asst Vice Provost for Research & Director, OSP
GIFTS & GRANTS: What is the
Difference?
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Definition – “Gift”
• An unconditional, voluntary, non-reciprocal
transfer of assets (including unconditional
promises) to a not-for-profit organization.
• The donor may have certain expectations but
there cannot be any actual control over
expenditures of funds or any quid pro quo.
• The donor may not benefit from the execution
of the gift.
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Legal vs. Accounting Definitions
• Legal: A gift is a voluntary transfer of property
to another made gratuitously and without
consideration. A contract is a promise or
promises constituting an agreement between
the parties that gives each a legal duty to the
other and also the right to seek a remedy for
breach. A grant shares attributes of both a
gift and a contract.
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Gift or Grant?
The Legal Perspective
• Legal vs. accounting definitions
• What difference does the distinction make?
– Legal protections for the institution
– Accountability of the institution
– Cost reimbursement
– Conflicts of interest
– Intellectual property
– Other legal considerations
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Gift-Supported Research
• Research can clearly be supported by a gift
• Gift classification must be bona fide (e.g.,not
just to avoid indirect cost assessment)
• Gift classification does not alter:
– legal risks and accountability associated with
research
– treatment of research for cost accounting
purposes
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Documents/Regulatory Issues
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Internal Revenue Service (UBIT)
FASB (private/GASB(public)
CASE Reporting Standards
OMB A-21 (Organized Research)
HHS/ONR
Dept of Justice
FDA (21 CFR part 54)
Sponsor/Donor Requirements
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Availability of Legal Protections
• Normally a gift transaction gives no
opportunity to:
– obtain indemnification from the provider of the
funds for liability the recipient might incur in
performing the research
– clarify key issues re allocation of rights (e.g.,
intellectual property, publication)
– limit risks arising from alleged “side agreements”
and informal understandings
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Other Issues
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Anti-kickback
Conflict of Interest
Material Transfer Agreements
Clinical Investigations
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Internal Issues
• Proposal Development and Submission
• Award Receipt (donor letter vs. award
document)
• Account Establishment (unrestricted Vs.
restricted)
• Expending (allowable Vs. unallowable)
• Reporting (FASB 116-118, GASB)
• Auditing
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General Issues
• Use of the Award will govern treatment as a
gift or grant (e.g., clinical investigation)
• Transaction method will govern treatment as a
gift or grant (award document or gift
agreement)
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General Issues
• Matching Funds: when a gift matches grant
funds, it must be transferred to the grant
account NOTE: matching funds become
federal if matching federal funds.
• Gov’t money cannot be a restricted or
unrestricted gift
• Researchers may not take a tax benefit when
supporting their own research
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Con’t
• Hiding Organized Research in a gift account
may be perceived as fraud
• A gift should not result in Intellectual Property
Rights for the donor.
• There is no indemnification from liability in
performing research under a gift designation
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Con’t
• Gift funds used for research and related
activities will affect either the instructional or
research F&A base.
• A gift must have charitable intent: hard to
justify a gift & contract to the same project.
• If the donor puts restrictions on a gift, it may
be classified as a restricted gift, but the donor
may not accrue benefit.
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Regulatory Compliance Issues
• Conflict of Interest Regulations apply to gifts
and grants
• IRB protections and approvals must be
followed
• Animal Care and Use protections apply.
• Basically all UW compliance policies apply to
gifts and grants and contracts.
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Gift or Grant?
• Dr. Miller has received an award from the Mellon Foundation
to update the laboratory and to build an on-site residence for
a research assistant at the Kruger National Park in South
Africa.
• Dr. Miller has her own contacts at Mellon and did not check
with the Foundation or the Sponsored Research Office before
submitting her proposal to Mellon.
• The award arrived--to the surprise of everyone--in the form of
a check for $500K and only one requirement--that any
interest earned on the funding be reinvested in the Project.
• The Foundation says it is a gift since it is from a private
foundation. The Office of Sponsored Projects thinks that it is
a grant.
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Gift, Grant or Grey?
• Dr. Green owns 25% equity in a start up
company.
• He gifts the university $50,000 to carry out
research in his laboratory.
• He states that there are no strings attached.
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Gift, Grant or Grey?
• Dr. Harris accepts $100,000 from ATV
Pharmaceutical company for a clinical
investigation.
• She signs the contract and puts the money
into her Development account.
• The study cost $40,000 to complete. The other
funds are used for her independent research.
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Grey?
• Dr. Smith is thrilled to have received a $5000
grant from the State Arts Council and funds
from the city to start an Arts in the Park
program.
• The Development Office writes donor thank
you notes to both organizations.
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Grey?
• Dr. Appleby consulted for Regis Inc., a high
tech computing company, and received a
check for $15,000.
• She donated the check to the University for
her work in digital signatures.
• Who is the donor?
• Can Dr. Appleby deduct the funds from her
federal income taxes?
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Thank You
• An archived version of this webinar will be
posted to the OSP website, as well as a copy of
this PowerPoint.
• Join us next month for two more sessions:
– Export Control, Data Security and Dual Use Issues
Garrett Steele and Jim Poland
– FDA Approvals, IND, IDE and Clinical Trials
Ann Melvin and Lynn Rose
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