Office of Sponsored Programs Post-Award Overview of Award Management/ Life Cycle of an Award

Life Cycle of an Award 1

Vice Chancellor for Research and Dean of Graduate Studies  Proposal Development  Compliance – IRB / IACUC  Office of Sponsored Programs • Pre-Award • Post-Award  Technology Development Life Cycle of an Award 2

Office of Sponsored Programs Post-Award Staff

Post-Award Director:

Jeanne Wicks 472-1825 [email protected]

Assistant Director:

Mike Behne 472-6323

Training and Web Resource Development:

Ginny Gross 472-7061 [email protected]

Legal Intern:

Heather Smith 472-7049 [email protected]

[email protected]

Life Cycle of an Award 3

Post-Award Project Specialists

Kathy Anderson 2-6326 [email protected] Deb Arent 2-6327 [email protected]

Donna Douglas Shelly Hardies Kathi Malone Joyce Schuette 2-6321 [email protected]

2-2247 [email protected]

2-3430 [email protected]

2-6354 [email protected]

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Session Topics

Considerations prior to proposal submission Pre-award costs WBS establishment Management and reporting tasks during an award Project closeout Audits and reviews Life Cycle of an Award 5

Proposal Development and Submission

Idea Development Funding Source Identification Proposal Preparation Proposal Submission, Approval, Routing and Mailing Award Decline  Be aware of timelines  Avoid excess or voluntary cost share  Pre-award costs Life Cycle of an Award 6

Considerations prior to proposal submission:

Avoid “excess” Cost Share . . . Cost share doesn’t increase funding opportunities and results in additional:

• Personnel Activity Reports (PARs) • documentation • oversight and monitoring Life Cycle of an Award 7

Considerations prior to proposal submission Pre-award Costs:

• aren’t allowed on “24” grants–State Single LOC • may not be available on all grants • are incurred at the risk of the • are allowable

no more

department

than 90 days prior to effective date of award.

Written permission

from granting authority is required to exceed 90 days.

Use “Prior Approval to Spend” (IPAS) form to request Pre-Award costs.

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Considerations prior to proposal submission You must include a budget that:

• allows for inflation factor in multi-year awards • is complete & balanced to award amount • is at no deeper level than accounting system capability Include in budget: • F & A • benefits • sub-award information in the work statement Life Cycle of an Award 9

Considerations prior to proposal submission

F & A (Indirect Costs):

 support administrative & facilities costs associated with research  include a portion which is returned to the college  are a true cost to the university  are based on a rate negotiated and approved by the federal government Life Cycle of an Award 10

Considerations before the award is signed Reporting Requirements:

 Burdensome requirements (e.g. copies of all invoices)  Other special conditions: •special forms •specific reporting dates Life Cycle of an Award 11

WBS Establishment Project information must be complete and include:

 copy of proposal  a balanced budget that agrees to award  Cost Share information with: •specific persons identified •percentage of time commitment •funding source – cost center  signed & completed routing form  Verification of Compliance – IRB/IACUC  annual Conflict of Interest disclosure  subaward Information: Letter of Commitment, contact information, budget, work statement 

Note: PARs from previous awards must be current.

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WBS Establishment Timeline:

 Creating the WBS – Monday, Wednesday, Friday  Changing payroll information (department responsibility)

Know your Project Specialist.

Life Cycle of an Award 13

WBS Establishment (Award Cost Center)

Project Management

Project Management Project Closeout Audit Life Cycle of an Award 14

Project Management

Documentation:



personal Activity Report (PARs – Effort reporting)



original invoices



financial reports



no-cost extension (FDP)



other extensions

Life Cycle of an Award 15

Project Management Basic Considerations for Costs:

Primary Principle

- All costs must:  be reasonable  be allocable  be treated consistently across the institution  conform to any limitations or exclusions described in these principles or in the sponsored agreement as to types or amounts of cost items The cost is

unallowable

if these aren’t all met .

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Project Management Department Responsibility:

 Strongly recommend centralized records maintenance  Review/reconcile SAP reports  Use Commitments for planning purposes  Deficits not allowed – must remove immediately  Cost Share outside of payroll •travel •invoice •outside source Life Cycle of an Award 17

Project management Re-budgeting:

 required in some cases – 0% - ??%  consider cumulative effect when determining if grantor approval is needed  management tool

Retention:

 5 years after the final report is filed  multi-year awards  audit of any records you retain Life Cycle of an Award 18

Project Management Overspending an Award:

 Costs must be removed from the grant  Additional budget available?

 Use commitments to avoid deficits

Special Issues:

 Changing a PI during the grant  Sub-awarding part of the grant  Transferring award to another institution Life Cycle of an Award 19

Project Closeout

Prior to end date:

 Process PAFs  PARs  Act on SAP workflow messages (“action alerts”)  Request extensions (if needed) in a timely manner

First 30 days after the end date:

 Pay

all

invoices  Remind subgrantees to submit invoices  Review SAP reports and adjust if needed Life Cycle of an Award 20

Project Closeout

30 – 60 days after end of award:

 Post-Award finalizes adjustments  Post-Award reviews SAP financial Reports  SAP intramurals post  Department ensures records are ready for audit  Department (PI) files final technical report

60-90 days after end of award:

 Post-Award requests final reimbursement  Post-Award files final financial report(s)

Afterward:

 Complete PARs Life Cycle of an Award 21

Audits and Reviews

Documentation:

 PARs  Invoices  Financial reports  Technical/progress reports  Other information required by the award

Retention:

 5 years after the final report is filed  Multi-year Awards Life Cycle of an Award 22

Governing Regulations – Important Web Sites: OMB Circulars: http://www.omb.gov

CFR: http://www.access.gpo.gov/nara/cfr/cfr-table-search.html

FAR: http://www.arnet.gov/far/ FDP: http://www.thefdp.org

UNL: http://busfin.unl.edu/bfsite/ State of Nebraska: http://www.das.state.ne.us/accounting/nis/amcon.htm

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Questions?

Life Cycle of an Award 24