1. SPA 101 Cari Benveniste Award Analysis Manager Sponsored Projects Administration

2. Introduction This course examines the overall post- award cycle of grants & contracts and discusses roles & responsibilities.

3. Who Negotiates/Approves Grants & Contracts for OHSU? Pre-Award Offices at OHSU CTO RGCTTBD

4. What is the role of SPA? SPA is Sponsored Projects Administration, aka the “post-award” office. http://www.ohsu.edu/xd/research/administration/sponsor ed-projects-administration/upload/spaorg.pdf Receives executed/awarded grants & contracts from all Pre-Award Offices. Creates accounts in Oracle Grants Accounting (OGA) Prepares financial reports and invoices Invoices for and receives cash from Federal sponsors Manages effort reporting

5. What is the role of SPA? Oversees subrecipient monitoring Provides Post-Award Education Provides post-award expertise to OHSU’s research community Performs high level oversight of sponsored projects Works to ensure that OHSU adheres to the rules and regulations governing the use of sponsor funds SPA is responsible for the coordination of the annual A-133 audit

6. Transition of Grants & Contracts from Pre-Award Award Setup Process Overview Flowchart: http://www.ohsu.edu/research/rda/spa/docs/ applic1.pdf http://www.ohsu.edu/research/rda/spa/docs/ applic1.pdf

7. Account Setup Award setup packet received from the pre- award office and analyzed by the SPA Senior Financial Analyst (SFA) Account(s) setup in OGA by Setup Specialist Accounts use POETA string Project-Org-Expenditure Type-Task-Award Award: ACDRC0100 Project: GCDRC0100A

8. Account Setup Notice of Account Setup/Revision sent to Principal Investigator and Project and Award Fiscal Managers Sample document available online: http://www.ohsu.edu/research/rda/spa/spa policies.shtml http://www.ohsu.edu/research/rda/spa/spa policies.shtml

9. Jellyfish Jellyfish: Account Setup Tracking Tool available online http://www.ohsu.edu/research/era/jellyfish. shtml http://www.ohsu.edu/research/era/jellyfish. shtml

10. Oracle Grants Accounting Oracle Grants Accounting (OGA) is OHSU’s financial system of record for all awards and projects Financial reports are available through OGA and the OGA Data Warehouse (Discoverer) Grant spending should be monitored by PI’s (with dept admin help) on a monthly to quarterly basis

11. OGA Access Request OGA access using the online Oracle Financials Access form found on the Central Financial Services website: OGA Reports OHSU (*no training required) OGA All Project Inquiry Non-Payroll OHSU OGA All Project Inquiry Payroll OHSU Attend OGA training class: http://trainingforce.ohsu.edu/registration/

12. Post-award Activities A one-page Post-award Responsibilities Flow Chart is available on the SPA website: http://www.ohsu.edu/research/rda/spa/doc s/sparespflowchart.pdf http://www.ohsu.edu/research/rda/spa/doc s/sparespflowchart.pdf

13. Account Activities Grant & Contract budgets are separated into Direct and F&A dollars http://www.ohsu.edu/research/rda/rgc/budgetdev.shtml Direct charging of costs initiated by Department  Payroll Labor Charges  Purchase orders and AP invoices  Internal Billing System (IBS) charges from campus service centers

14. Account Activities Cost Transfers  Three types University Adjustment Forms Foundation-Grant Account Cost Transfer form Labor Cost Transfer Forms  All forms are found here: http://www.ohsu.edu/research/rda/forms.shtml#ap

15. Day to Day Account Management by Dept Review accounts regularly (monthly- quarterly) Review for unallowable expenses Monitor encumbrances Review for overdrafts Initiate cost transfers, as needed

16. PI Review of Expenditures PI’s should work with department staff to be provided with monthly to quarterly financial reports The PI is ultimately responsible to ensure the appropriateness of all project expenditures and to ensure that the project functions within total awarded amounts

17. PI Responsibilities The Principal Investigator (PI) is the individual responsible for overall programmatic and managerial conduct of a sponsored project PI retains primary oversight responsibility even for delegated tasks The PI and dept staff should maintain open communication about sponsored project management issues

18. Account Oversight by SPA SPA SFA’s have high level oversight of account management by department SFA’s are an important resource for department administrators and PI’s - call them with your questions SPA Account Distribution List: http://www.ohsu.edu/research/rda/spa/doc s/account_distribution.pdf http://www.ohsu.edu/research/rda/spa/doc s/account_distribution.pdf

19. Account Oversight by SPA Prepare annual financial reports and monthly cost-reimbursable invoices for sponsors.  Examples Performs A-21 unallowable reviews Completes budget adjustments Performs close-out functions

20. Things to Keep in Mind Post-Award activities close to year end:  Do you need a new contract from the sponsor? It is the PI’s responsibility to contact the sponsor (typically done for incoming subawards)  Do you need to request carryover? Not needed on most NIH grants, but for nearly all other grants & contracts. You can request this after SPA prepares the FSR or Final Invoice. Letter prepared by PI and co-signed by SPA Director.  Do you need a No-Cost Extension? Form available on RDA forms page http://www.ohsu.edu/research/rda/forms.shtml#ap

21. Closeouts Principal Investigator responsibilities  Prepare and submit technical reports and any deliverables  Patent disclosures  Scientific record retention  Oversight of all department responsibilities

22. Closeouts Departmental Responsibilities  Tracking project end date  Timely filling out of reports  Removal of encumbrances  Verifying appropriateness of expenses  Notifying SPA that technical report is sent  Record retention

23. Closeouts SPA Responsibilities  Coordination with department administrators  Removal of unallowable expenses  Preparation of final financial report (e.g. FFR) or final invoice  Submission of Final Invention Statement – recently transitioned to TTBD  Closing account in OGA  Sending SPA records to archives

24. Additional SPA Functions Cash Management Subrecipient Monitoring Effort Reporting Education

25. Award Revenue/Cash Management Processing of all cash receipts and applying them to appropriate OGA Award Preparation of weekly draw of funds from the government for federal awards Preparation of quarterly reports Holly (Fox) Lloyd, Award Revenue Supervisor

26. Subrecipient Monitoring SPA ‘monitors’ outgoing subwards by:  Receiving and processing invoices from subawardee institutions Invoice is forwarded to PI and Fiscal Manager for approval prior to payment. PI review is required to ensure they are satisfied with productivity of subawardee  Ensuring awardees have annual audits, and that no ‘findings’ affect OHSU subwards SPA requests audit information annually from all subawardees

27. Effort Reporting Principles of OMB Circular A-21:  Federal awards may not be charged more than the labor expended  Grantees must meet acceptable levels of documentation and accountability for effort in relation to salary and wages  Penalties for non-compliance are severe

28. Effort Reporting Effort Certification Statements (ECS) distributed semi- annually by SPA  Effort Periods are Jan-Jun and Jul-Dec  Example ECS are created for all employees paid from federal awards and generated according to paid effort Certified effort should equal actual effort Department effort coordinators work with covered individuals to review and certify Certified reports kept on file at SPA for audit

29. Post-award Education SPA offers a series of Post-award Education Program (PEP) classes to teach post-award management topics Attend PEP classes to learn more about all the post-award topics For more information, contact Margaret Gardener in RDA, gardnerm@ohsu.edugardnerm@ohsu.edu

30. RAIN Meetings Research Administration Information Network (RAIN) meetings are held the third Thursday of each month at 9:30am in UHS 8B-60 All RDA units present on current research administration topics Archived RAIN meetings are available online http://www.ohsu.edu/xd/research/administrat ion/rain.cfm http://www.ohsu.edu/xd/research/administrat ion/rain.cfm

31. Summary This course has examined the post-award cycle and the distribution of responsibilities Understanding the processes involved in post-award administration will help everyone successfully manage sponsored projects at OHSU.

32. SPA 101 Questions?