Transcript Sponsored Program Administration Post Award Services

Sponsored Program
Administration
___________________________________________________________________
Post Award Services
Overview of Post Award
- Authorization to Budget
-SPA Expenditures
- Cost Transfers
- Budget Amendments
- Cost Sharing
- Effort Reporting
- Subrecipient Monitoring
Post Award
• Establish sponsored projects
o Chartfield Combinations (CFC)
o Load budgets
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Approve/process re-budgeting and cost transfers
Invoice sponsors for non-deliverable awards
Track and budget payments
Establish cost share accounts
Oversee fiscal and administrative compliance
Prepare and submit financial reports
Oversee project close-outs
Establish residual accounts
Negotiate Facilities & Administrative cost rate
Oversee effort reporting
Perform subrecipient monitoring
Departments / Colleges
• Work on project
• Initiate charges to SPA projects
• Monitor expenditures for compliance
• Invoice for milestone/deliverable based awards as
applicable
• Review and reconcile accounts monthly
Post Award Staff
► Laura Slizewski
o Director, Post Award Services
► Tammy Murrell
o Manager, Cost Reimbursement &
Analysis
► Jennifer Guy
o Accounting Manager
► Chris Fick
o Accountant III
► Grace Anderson
o Accountant II
► Ashley Hawkins
o Accountant II
► Cheyanna Mitchell
o Accountant II
► Eulonda Palmer
o Accountant II
► Rhea Obermeyer
o Accountant II
► Alice Wynn
o Accounting Assistant
Department Assignment
DIVISION OF SPONSORED PROGRAM ADMINISTRATION
POST- AWARD DEPARTMENT/ACCOUNTANT LIST
Jennifer Guy
000XXXXX College of Arts, Humanities
& Social Sciences
06020000
CCR&R
07XXXXXX College of Business
08XXXXXX College of Education
09XXXXXX College of Science & Mathematics
10600010
AHEC
15XXXXXX Research Administration
04312501
Sickle Cell
Grace Anderson
04200000
04210000
04350000
04360000
04380000
Cellular Biology & Anatomy
Biochemistry
Family Medicine
Pathology
Psychiatry
Cheyanna Mitchell
02XXXXXX College of Dental Medicine
04250000
Vascular Biology Center
0437XXXX Pediatrics
Christopher Fick
Center for Biotechnology
04240000
& Genomic Medicine
04570000
Immunotherapy
045XXXXX Cancer Center
Rhea Obermeyer
010XXXXX
03XXXXXX
04245000
04270000
04300000
04371500
04800000
College of Allied Health
College of Graduate Studies
Clinical Pharmacy
Anesthesiology
Physiology
Georgia Prevention Center
Biostatistics
06XXXXX IPPH
10XXXXXX
20XXXXXX
Other Administrative Units
30XXXXXX
40XXXXXX
Eulonda Phillips
04230000
04280000
0429XXXX
0431XXXX
Pharmacology
Emergency Medicine
Neurosurgery
Dept. of Medicine
0432XXXX
04340000
04390000
04610000
0447XXXX
0416XXXX
0476XXXX
Neurology
Ophthamology
Radiology
UGA Partnership
0426XXXX
04330000
044XXXXX
05XXXXXX
IMMAG
OB/GYN
Surgery Mix
College of Nursing
Misc. MCG
Ashley Wehr
Chart Field Combination
• Fund-Department-Program-Class-Project-Account
• Fund either 21021 or 20000
• Department number determined by PI home
department
• Program 12XXX research; 13400 other sponsored
• Class defines source of funds
• Project based on sponsor name
• Account documents expense or revenue detail
Types of Awards
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Clinical trial contracts
Non-clinical trial contracts
Federal contracts
Federal grants
Non-federal grants
Different fiscal/management concerns for each
type
Authorization to Budget
• Budget does not equal cash
• A-to-B allows spending before cash received for
deliverable based/fixed price projects
Authorization to Budget
Use when:
• Grant not yet awarded or contract not fully
executed but within budget period timeframe
• For clinical trials, when department wants to spend
before deliverable based payments are received
A-to-B Benefits
• Expenses post to correct CFC—no cost transfers
• Year-end issues reduced—no RI transfers off RI funds
in following year
• Effort adjustments made through effort system
• Easier to track real-time expenses to project
SPA Project Expenditures
An allowable expense on a SPA project must benefit
the project and be
• Necessary
• Reasonable
• Allocable
• Consistently treated
Review contract or awarding documents, sponsor
specific guidelines, GRU Policies, Uniform Guidance
(formerly A21 Cost Principles)
SPA Project Expenditures
Direct Costs
• Easily identifiable with the project
• Can be charged to the project
Indirect Costs
• Common or joint objectives
• NOT easily identifiable with a project
• Can NOT be charged directly to the project
Cost Transfers
Occasionally, it is necessary to correct how expenses were
originally charged. Review monthly.
Obtain ALL appropriate approvals PRIOR to submitting to SPA
REMEMBER: SPA has a 60 day cost transfer policy
DSPA’s Cost Transfer policy may be found at:
www.gru.edu/research-admin/spa/policy.php
Cost Transfer Guidelines:
www.gru.edu/research-admin/spa/managetools.php
Cost Transfers
An expenditure charged to one account/project is
moved to another account/project, after the fact
Submit as soon as possible after the error is discovered.
Must be processed within 60 days of the ORIGINAL
charge hitting the general ledgers
Over 60 days is an exceptional circumstance and will
require additional justification and approvals
Requirements:
• Allowable expense
• Submitted promptly
• Signed by all affected departments certifying the
correctness of the transfer
• Supported by proper explanation and
documentation which
o Specifically identifies the original charge
o Fully explains how the error occurred
Cost Transfers Over 60 Days
Transfers submitted beyond 60 days are exceptional
circumstances and require additional justification and
approvals.
Include answers to the following four questions:
1. Why was this expense charged to the wrong project
originally?
2. How (specifically) does the expense benefit and why
should it be transferred to the proposed project?
3. Why is this transfer being requested more than 60
days after the original transaction?
4. What action is being taken to eliminate future need
for cost transfers of this type?
Some RED FLAGS
• Cost transfers near or after the end of an award
• Inadequate documentation
• Transferring a cost more than once
• Cost transfers more than 60 days old
• Large volume of transfers from departmental
accounts to sponsored accounts
• Explanations that create more questions than
answers
Budget Amendments
To move funds between categories after an award
has been made….
• Must be a legitimate need for the re-budget
• Must be within the sponsoring agency’s guidelines
• Must be consistent with GRU’s accounting
practices
Budget Amendments
Budget Amendment Form submitted to DSPA
www.gru.edu/research-admin/spa/forms.php
SPA Guidelines:
www.gru.edu/research-admin/spa/managetools.php
RED Flags
• Transfer of significant funds during the last three months of the project
• Rebudget to purchase equipment in the last three months of an
award
• Explanation for the change creates more questions than answers
• Request evolves from lack of management of projects at the
departmental level
• Rebudget of funds to pay personnel not in origianl budget
• Request falls outside the written guidelines from the sponsor or creates
a change in the scope of work (advance written sponsor approval
may be necessary)
Cost Sharing
Cost Sharing is the portion of total project costs NOT
paid by the sponsoring agency
Mandatory cost sharing
Required by sponsor
Quantified in proposal
Voluntary COMMITTED cost sharing
NOT required by sponsor
Quantified in proposal’s budget or narrative
Voluntary UNCOMMITTED cost sharing
NOT formally required by sponsor
NOT quantified in the proposal or narrative
Why is Cost Sharing
Important?
• We must document and verify mandatory and
voluntary committed cost sharing amounts
• We need accurate accounting of costs for
management (how much does the project cost)
• Cost Sharing impacts the F&A (Indirect) base
calculation
Over-the-Cap Salary
• Per Federal Regulation, some federal agencies will
not reimburse salaries on their awards at an annual
rate that exceeds the Salary Cap.
• The difference in the total amount of salary that
should be charged to the project and the
proportionate Salary Cap is treated similarly to cost
sharing at GRU.
How do I Set Up a
Cost Share or Cap Account?
Funding for Cost Share and CAP accounts must come
from non-restricted funds (not another grant)
Cost Share Authorization Form
www.gru.edu/research-admin/spa/forms.php
Over-the-Cap Calculation
• Use Post Award template to determine amount
required to cover over-the-cap salary
• Variables are FTE, percent of effort, budget period,
and current cap
• Divide this amount by 12 to determine monthly
charge
• If wait until end of budget period to verify cap
amount, can lead to budget issues
Effort Reporting
Effort – the amount of time an individual spends on
professional activities compensated by the
institution
Effort Reporting – a formal verification that distribution
of effort worked matches distribution of salary
received
Committed Effort
 The amount of effort the PI/employee has told the
sponsoring agency they will commit to the project
(includes cost share amounts)
 Granting agencies expect this commitment level for
Key Personnel
 Prior approval from granting agency is required in
some instances for changes of effort
Basics of Effort Reporting
Proposal/Award
Salary Distribution
Generation of Reports
Verification of Distribution
Certification of Effort
Submission of Reports
Monitoring of Submissions
Creating Adjustments
Effort Certification Verifies
Actual Effort Performed
Matches Salary Distribution
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Effort Reporting
• Required Monthly per GRU Policy
o Populated for prior month by the 3rd business day
of current month
o Submitted by 10th business day deadline
• Required for
o Faculty
o Any staff paid from Sponsored Projects
http://www.gru.edu/ie/effort/index.php
Subrecipient Monitoring
• New requirements under the Uniform Guidance
when Federal funds are awarded under a
subcontract
• Department must review invoices and
programmatic reports
• SPA will pay invoices after approved by
department
• SPA will monitor for completion/results of
subrecipient’s Single Audit