SPONSORED PROJECTS Soup to Nuts January 17, 2012 Pre-Award Sponsored Programs Keith Osterhage, Assoc. Vice Provost for Research Administration [email protected] Kimberly Fahey Senior Grants and Contracts Specialist [email protected].
Download ReportTranscript SPONSORED PROJECTS Soup to Nuts January 17, 2012 Pre-Award Sponsored Programs Keith Osterhage, Assoc. Vice Provost for Research Administration [email protected] Kimberly Fahey Senior Grants and Contracts Specialist [email protected].
SPONSORED PROJECTS Soup to Nuts January 17, 2012 Pre-Award Sponsored Programs Keith Osterhage, Assoc. Vice Provost for Research Administration [email protected] Kimberly Fahey Senior Grants and Contracts Specialist [email protected] Post-Award Research Accounting Services Jeanette Pastelak, Director [email protected] Albana Cejne, Assistant Director [email protected] Ronna Abdo, Research Specialist [email protected] Overview of Topics Major Functions of Pre-Award Offices Process for submitting grants You’ve received an award, now what? Setup of Awards in Banner Financial System Signature Authorization/Access to TU Systems Cash Management/Financial Reporting SPONSORED PROGRAMS http://www.temple.edu/research/researchadmin/index.html Proposal preparation, approval and submission Award negotiation Account set up Contract & Subaward review and negotiation Transfers Closeout -Location Main Campus-1938 Liacouras Walk HSC- Student Faculty Center, 3044 N. Broad Street GETTING STARTED Electronic Research Administration at Temple University (eRA@TU) https://eraapp2.ocis.temple.edu/tu_login/login.asp Submit and track your applications View your electronic sponsored project approval form (eSPAF), grant applications, contracts & subawards Track your protocols: Human Subjects-Institutional Review Board (IRB) Lab Animals- Institutional Animal Care and Use Committee (IACUC) FINDING FUNDING Sponsored Project Information Network (SPIN) https://eraapp2.ocis.temple.edu/tu_login/login.asp SPIN Matching and Research Transmittal System (SMARTS) https://eraapp2.ocis.temple.edu/tu_login/login.asp Community of Science (COS) http://www.cos.com/ Contact your department/school or college INITIAL STEPS Read the guidelines thoroughly Notify your department/school/college Notify Sponsored Programs of your planned application If sponsor/agency is an Industrial or Foundation entity, Contact Corporate and Foundation Relations http://www.myowlspace.com/s/705/index.aspx?pgid =1396&gid=1 eSPAF Create in eRA@TU Will electronically route for review and approval to all who are responsible for the particular project MUST BE COMPLETED 5 BUSINESS DAYS BEFORE THE DEADLINE -key personnel -budget -budget justification -abstract ITEMS TO CONSIDER ELIGIBILITY POLICY http://www.temple.edu/research/researchadmin/docs/pi_eligibility.pdf The policy of Temple University is that only full-time faculty members and designated administrative research positions may routinely serve as Principal Investigators on sponsored programs. Exceptions to this policy are available per this administrative regulation; requests for an exception may be made using the Temporary Principal Investigator Status Request form. TUITION REMISSION ADMINISTRATIVE REGULATION http://www.temple.edu/research/researchadmin/docs/tuition_remission.pdf •F&A must be full rate •1 graduate student = $75,000 MTDC •2 graduate students = $175,000 MTDC •If the research project does not meet these requirements, the PI should contact Graduate School 10 days prior to sponsor deadline •Contact Graduate School for any questions to this regulation FAQS Tuition remission -if ineligible for waiver, what do I do? Institutional match or cost sharing -types? -F&A limited by sponsor -tuition remission -academic or calendar year time (salary and fringe) -NIH salary cap -cash What happens with reduced or no F&A provided? -we honor sponsor written prohibitions and limitations What is the difference between subawards and consultants? BUDGETING Budget Categories Personnel (salary + fringe) Consultants Equipment Supplies Travel Other expenses Patient care costs/participant support costs Subawards Facilities and Administrative costs (F&A) FACILITIES & ADMINISTRATIVE COSTS (F&A) Negotiated rate agreement with federal government http://www.temple.edu/controller/FY2012_FA_FringeApprovalLetter_Websitever sion.pdf -DHHS is our cognizant federal agency Fixed rate for the life of the agreement Modified Total Direct Cost vs. Total Direct Costs -MTDC typically excludes rent, over $25,000 on a subaward, tuition, and equipment FRINGE BENEFITS Negotiated Annually Types of Rates -full-time -part-time -post-docs -graduate students Full list of what is included in our rates - http://www.temple.edu/controller/FY2011-2012.html SAMPLE BUDGET Budget YEAR 1 12/1/2011 To: 11/30/2012 ROLE ON Cal. Acad. Summer INST.BASE SALARY FRINGE PROJECT Mnths Mnths Mnths SALARY REQUESTE D BENEFITS NAME Jane PD/PI Doe John CoDoeman Investigator Post Doc Post Doc Fellow (TBN) Graduat e Grad Student Student (TBN) TOTAL 6 73,790 36,895 12,175 49,070 4.8 81,500 32,600 10,758 43,358 12 38,993 38,993 9,944 48,937 12 22,000 22,000 5,279 25,740 SUBTOTALS 130,488 38,156 167,105 CONSULTANT COSTS EQUIPMENT (Itemize) 28,104 Name of Equipment SUPPLIES (Itemize by category) Chemicals 8,000 Lab supplies (reagents, tissue culture media, enzymes) 6,039 Animals 7,283 TRAVEL 21,322 3,000 PI travel INPATIENT CARE COSTS OUTPATIENT CARE COSTS ALTERATIONS AND RENOVATIONS (Itemize by category) OTHER EXPENSES (Itemize by category) Service Agreement 3,573 Animal Care per diem 5,000, Flow Cyctomtry $1,800, publication cost 2,200 CONSORTIUM/CONTRACTUAL COSTS DIRECT COSTS SUBTOTAL DIRECT COSTS FOR INITIAL BUDGET PERIOD CONSORTIUM/CONTRACTUAL COSTS TOTAL DIRECT COSTS FOR INITIAL BUDGET PERIOD Modified Total Direct Costs FACILITIES AND ADMINISTRATIVE COSTS TOTAL COSTS F&A 12,573 17,896 $ 250,000 8,948 258,948 229,000 121,370 380,318 SUBAWARDS • Relevant paperwork should be uploaded with the eSPAF when we are the prime awardee – – – – – • Budget/budget justification Scope of work (what work the sub will complete) Statement of Intent to Collaborate Copy of their Negotiated Rate Agreement Copy of their Audited Financial Statements If awarded, Sponsored Programs should be able to pull subaward information from file and develop a Standard Subaward document eSPAF walk-through eSPAF handout READY FOR SUBMISSION eRA@TU System to System -submitting all federal proposals this way, with few exceptions eRA@TU System to Non-System -besides what is uploaded to route the eSPAF, final proposal should be uploaded before submitting IF AN AWARD IS MADE Sponsored Programs receives the Notice of Award (NOA) A revised budget may be necessary Sponsored Programs, PI and Departmental Administrator review the document and award conditions Sponsored Programs sends NOA, eSPAF, Budget and FOAPAL* request form to Research Accounting Services (RAS) for account set-up -FOAPAL is the account number in Banner that will be established -restricted accounts are assigned for each award PROCESS FOR CONTRACTS Temple receives the contract Sponsored Programs, PI and Department Administrator review the document Budget Scope of Work Time period Terms & Conditions PROCESS FOR CONTRACTS, cont. Sent to Legal Office for review If issues arise during legal review, Legal, Sponsored Programs and PI will work together to resolve Sponsored programs will work as Liaison with funding sponsor Sent to University Counsel for institutional signature REGULATORY AFFAIRS • Institutional Review Board (IRB) • Animal Care and Use Committee (IACUC) • Institutional Biosafety (IBC) • Environmental Health & Radiation Safety (EHRS) http://www.temple.edu/research/regaffairs/index.html KEY REGULATIONS http://www.temple.edu/research/researchadmin/sp_int_guidel ines.html Conflict of Interest http://policies.temple.edu/getdoc.asp?policy_no=04.16.02 Temple’s Policy on Misconduct in Research and Creative Work http://policies.temple.edu/getdoc.asp?policy_no=02.54.01 Data Management Plans Export Controls Intellectual Property KEY REGULATIONS, cont. RESPONSIBLE CONDUCT OF RESEARCH Animal welfare Collaborative science Conflict of interest and commitment Data acquisition, management, sharing and ownership Human subjects Mentor/trainee responsibilities Publication practices, responsible authorship, and peer review Research misconduct TECHNOLOGY DEVELOPMENT AND COMMERCIALIZTION http://www.temple.edu/research/otdc/otdc_about.html Stephen G. Nappi Director of Technology Development and Commercialization Operations Voice Number: (215) 204-5293 E-mail: [email protected] Temple University FY 2011 Year-to-Date Sponsored Dollars Awarded*, as of June, 2011 *Financial aid awards not included Source: Temple University Office of Research Administration CONTACTS http://www.temple.edu/research/researchadmin/sp_staff.html Main Campus Keith Osterhage Associate Vice Provost, Research Administration E-mail: [email protected] Robert Gage Director, Sponsored Programs E-mail: [email protected] Eleanor M. Cicinsky Director, PreAward Sponsored Programs E-mail: [email protected] Main Campus continued Kimberly Fahey Sr. Grant and Contracts Specialist E-mail: [email protected] Sherri Gibbs Grants and Contracts Coordinator E-mail: [email protected] Elaine Willis-Stemley Administrative Specialist E-mail: willstem@temple Contacts continued Health Sciences Center Rosemary C. Dillon Director, Sponsored Programs E-mail: [email protected] Christine Blewett Assistant Director E-mail: [email protected] Quadirah Green Grants and Contracts Coordinator E-mail: [email protected] Javiah Smith Administrative Specialist E-mail: [email protected] eRA@TU Robert W. O'Malley eRA Project Manager E-mail: [email protected] Krunal M. Cholera eRA Technical Manager E-mail: [email protected] Ming-Hui Chou Sr. IT Training Specialist E-mail: [email protected] Research Accounting Services Overview of Topics Setup of Awards in Banner Financial System Access to Systems Policies Financial Cash Management/Financial Reporting Establishment of Grant/FOAPAL New Award (with signed agreement) A New Award (without fully signed agreement) N Advance FOAPAL Request* Expiration Award* Q Q *Must include “default” cost center (not another sponsored project) if agreement does not materialize BANNER What is a Grant…..and what is a Fund? BANNER Grants The grant contains the basic information about the project It is the vehicle that the Banner Finance module uses to provide inception to date reporting and is the basis for the grants billing module. A grant number is assigned to all grants and can be thought of as the “mother” to the fund May skip numbers BANNER Funds The fund contains the financial (general/grant ledger) information Funds allow us to segregate funding by year or by Principal investigator or by department Keep in mind, that without a grant number attached to a fund there is no inception to date reporting. One grant - “mother” may have many funds “children” Sequentially numbered FOAPAL F Fund O Organization/Org A Account P Program A Activity (not currently in use) L Location (not currently in use) INDEX – fills in Fund/Org/Program Many to One Scenario Grant Number Fund Organization Program (ORG) Psychology 360888 360888 18110 02 Biology 360888 360889 13120 02 Education 360888 360952 19920 02 Funding Sources 24 Voluntary Health and Welfare Organizations • 26 Industry • 27 Foundations • 29 Others • 30 U.S. Department of Education • 31 Federally funded sponsored agreements other than those using 30, 32, 33, 34, 36, or 39 • 32 National Endowment for the Humanities • 33 National Science Foundation • 34 MOBIS agreements from any federal agency • 36 U.S. Department of Health and Human Services • 39 U.S. Department of Health and Human Services Program Projects, with multiple activities and/or principal investigators, that must be budgeted and accounted for separately • 40 Federal awards with a non-government pass-through entity as the primary recipient and the university as a sub recipient (see Sub recipient Monitoring Compliance) 42 Commonwealth of Pennsylvania including those with federal pass-through funding • 43 City of Philadelphia and surrounding counties including those with federal pass-through funding • 44 Voluntary Health and Welfare Organizations • 46 Industry • 47 Foundations • 49 Other • 55 Clinical Trials Establishment of a Fund Budget RAS is responsible for entering budget in Banner Department can make budget adjustments in SelfService Banner Department is responsible for submission of correct budget to Sponsored Programs which will be forwarded to RAS Use of Account Codes http://www.temple.edu/controller/general_accounting/ac count-key.html Where do I find My Numbers Tuportal Grant Search How can I review my financial data Self-Service Banner Cognos Reports Cost Center Summary Reports (GL 214) Cognos Reporting How can I review my financial data Self-Service Banner Cognos Reports Cost Center Summary Reports (GL 214) Cognos Reporting Questions Why set up FOAPAL if agreement not received??? Why don’t I see an account code for my line item??? Which account codes can I use??? Can I spend if no budget is appearing??? Can I spend if no funds have been received??? Why don’t I see this award in Cognos??? Why is a grant that has ended still listed as Active or Close-out instead of Closed??? Signature Authorization and Access to Financial Systems Signature Levels for Sponsored Projects Level 1 Research Accounting Services Level 2 Personnel Transactions Only Business Managers Department Chairs PIs Level 3 PIs Business Managers Other Authorized Individuals Policy: Form: http://policies.temple.edu/getdoc.asp?policy_no=05.20.15 http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/Controller's%20Officebanner/SignatureAuthorization-ESA.pdf Finance Access Request Form Access to TUmarketplace Access to Self Service Banner Access to COGNOS Access to Compensation Access to Budget Transfer Rights http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/Controller%27s%20Officebanner/Finance%20Access%20Request%20Form.pdf Financial and Administrative Compliance Office of Management and Budget Circulars A-21 “Cost Principles for Educational Institutions” Now in 2 CFR, Part 220 http://www.whitehouse.gov/omb/circulars_a021_2004/ A-110 “Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education and Other Non-Profit Organizations” Now in 2 CFR, Part 215 http://www.whitehouse.gov/omb/circulars_a110/ A133 “Audits of Higher Education and Other NonProfit Organizations” http://www.whitehouse.gov/omb/circulars_a133-lead/ Direct Costs What is a Direct Cost? Direct costs, as defined by OMB Circular A-21”Cost Principles for Educational Institutions,” are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity; or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Example: Salaries and wages, such as PI, research associate, lab technician, graduate research assistant; fringe benefits, travel, materials and supplies, equipment, subcontracts, specialized service centers http://www.temple.edu/controller/Policy-GRPL01DirectandIndirectCost.pdf Facilities and Administrative (F&A) Costs (also known as Indirect Costs or Overhead) What are F&A Costs? Costs as defined by A-21 are those costs incurred for common or joint objectives, and, therefore cannot be identified readily and specifically with a particular sponsored project Example: Administrative and Clerical salaries, general purpose software, clerical supplies Facilities What is an unlike circumstance? Direct and Indirect Cost Policy One of the Federal Cost Accounting Standards (CAS) to which Temple University must adhere is CAS 9905.502 which requires that the University consistently treat costs that are incurred for the same purposes and in like circumstances, as either direct cost only or indirect costs only. These guidelines define the criteria for determining how costs are charged to sponsored projects. CAS and A-21 emphasize the importance of consistent application of cost accounting principles within institutions. http://www.temple.edu/controller/grant_accounting/pol_proc/pdf/grpl01.pdf Effort Reporting After-the-Fact Reporting Institution Effort Reporting System (Maximus) Institutional Base Salary (IBS) Types of Cycles Semesterly Quarterly Responsible individuals for effort certification Suitable means of verification First hand knowledge Question??? Dr. J has committed her salary as cost sharing rather than as a direct expense to the project. How will this cost sharing be documented? How is Allowability Determined? Allocable Cost can be assigned to the activity on some reasonable basis Reasonable A prudent business person would have purchased this item at this price Consistent Like costs must be treated the same in like circumstances Cost Sharing Cost of project not paid by sponsor Mandatory Required by sponsor Voluntary Commitments made in a proposal become a condition of award, regardless of whether on not cost sharing was required Expenditures must be verifiable from sponsor’s records (budget vs. actual) Question??? Dr. C has purchased equipment on her project. Who owns the equipment when the project ends? What if Dr. C is transferring her award to a new institution? Question ??? Dr. No has decided to buy a very expensive piece of equipment 4 months before his project ends. The equipment was necessary for the project, budgeted and approved. Is this allowable? Why or why not? Financial Reporting Invoicing Interim Financial Reports Final Financial Reports Financial Reporting Invoicing and Reports All invoices and reports should be prepared and submitted by RAS Under no circumstances should the department be sending invoices and/or reports to the agency for invoicing, unless pre-approved or in conjunction with RAS. Question??? Invoicing to the Temple Foundation requires backup documentation for each expense. Who is responsible for collecting this documentation? Question??? Dr. B’s award has ended. During the course of the closeout process, we have discovered many charges that occurred after the end date but before we have submitted the final report. Are these charges allowable? Cash Management How Do We Get the Money Letter of Credit - pooled or by individual award Cost Reimbursable Fixed Price/Deliverables Capitation Fixed Schedule Advance Payments Full Payment in Advance Payments Payments received by departments should be directly to the RAS lockbox. Include FOAP on the check stub Temple University Research Accounting Services P.O. Box 824242 Philadelphia, PA 19182-4242 Closing Out An Award RAS Expiration Letters Work with PI, Business Manager, or designee to identify all costs of the project Submit timely and accurate financial reports Follow-up procedures Department/PI Contact purchasing to remove FOAPAL number from P-card Complete Expense Distribution Change Forms for salaries month prior to award end date Redistribute reoccurring charges to an active fund (i.e. telephone) Complete TUmarketplace requisition to remove/redistribute commitments Completion of technical reports Questions