1. 11 th Annual Post Award Workshop Sponsored by: Vice President for Research Sponsored Programs Office Sponsored Programs Accounting

2. iClicker A.I have a pending proposal(s) and/or funded award(s). B.I am support staff and/or from administration. C.I do not have either a pending proposal or a funded award. D.I am a party crasher and I am here for the lunch.

3. Organizational Overview Staff Introductions Project Payroll Certification Document (PPCD) The Post Award Process Institutional Research and Development (IRAD) Answer specific questions Workshop Goals/Objectives

4. VPR Structure for Sponsored Projects Administration VPR Vice President for Research Dave Reed SPO Sponsored Programs Office Julie Seppala PRE-AWARD SPO POST AWARD Sponsored Programs Accounting (SPA) IIE Innovation & Industry Engagement Jim Baker PRE-AWARD IIE

5. Sponsored Programs Accounting Tammy LaBissoniere Associate Director Kelly Kallio Grant Accountant Federal/Other Chris Stancher Assistant Grant Accountant Federal Pass Thru Expenditure Review/Financial Rpts Tracy LaPlante Assistant Grant Accountant Industry Federal Letter of Credit Billing Richelle Schwaller Grant Accountant State/State Pass Thru/Federal Pass Thru State of Michigan Christine Klein Billing Coordinator Invoicing & Receivable Collection/Financial Rpts Carol Frendewey Office & Account Assistant Expenditure Review Support Staff Karen Foltz Office & Account Assistant Support Staff

6. Responsibilities – Team Effort

7. Responsibilities – Principal Investigator (PI) and Department Chair/Director

8. Responsibilities – Sponsored Programs Accounting

9. Approximately how many invoices does SPA submit to Sponsors in any given year? A.5,000 B.3,000 C.1,500 D.500 FUN FACT “Funded/Awarded” does not always mean cash is received.

12. PPCD Certification

13. Sponsored Project is Awarded What Now? SPO/IIE receives award notification SPO/IIE reviews the terms & conditions SPO/IIE routes to PI with the Notification of Award (NOA) PI reviews the terms & conditions/NOA and approves SPO/IIE routes for authorized signatures SPO/IIE routes fully executed award to PI & SPA SPA sets up index number in Banner SPA informs PI & Dept Coordinator of the index #(s) PI begins work on project and spending begins

14. Approximately how many active Sponsored Projects does Michigan Tech have every year? A. 500-600 B. 300-400 C. 800-900 D. over 900 FUN FACT

15. Sponsored Project Spending Project Awarded/Spending Begins Paperwork submitted by PI & Department Coordinator/Correct Index(es) Charged PI & Department Coordinator review monthly financial reports If corrective action is needed, PI works with Department Coordinator

16. Is the Expenditure Allowable? Are the expenditures reasonable, allocable & consistently treated? Are the expenditures reasonable, allocable, applicable & consistently treated? Are there funds available and is the expenditure within the start/end date of the project? Is the expenditure allowable per OMB Circular A-21 and/or sponsor? What are some examples of unallowable expenditures? Does the expenditure require prior approval? What if the expenditure is unusual? When is budget flexibility a concern?

17. Budget Flexibility Budget Modifications

18. Approximately how much in expenditures on Sponsored Projects in one given year? A. $ 70 Million B. $ 43 Million C. $ 35 Million D. $ 25 Million FUN FACT

19. Tools for Managing Your Projects Budget versus actual expenses Encumbrance Labor Reports Detail Transaction Salary & Wages by Anniversary Year

21. Approximately how many payroll reallocations does SPA see in a year? A.200-300 B.1,000-1,100 C.2,000-2,100 D.700-800 FUN FACT

22. Reallocations

23. Award Closeout Remember: 90 – 60 – 45 – 30

24. Institutional Research & Development (IRAD)

25. Of the total $11M in Facilities and Administrative (F&A) costs collected in fiscal year 2011 how much was kept for central administration? A.$ 4M B.$ 7M C.$ 10M D.$ 2M FUN FACT

26. Post Award Wrap Up Ask SPA for help! Good financial management = project success Important to the process –Timely charges and reallocations –Timely closeout Costs must be reasonable, allocable, applicable and consistently treated IRAD indexes – project costs & grad support

27. Contacts Sponsored Programs Accounting (SPA) 7-2244 Tammy LaBissoniere tklabiss@mtu.edu Richelle Schwaller richelle@mtu.edu Kelly Kallio kmkallio@mtu.edu Sponsored Programs Office (SPO) 7-2225 Julie Seppala jhseppal@mtu.edu Kim Codere kmcodere@mtu.edu Lisa Jukkala lajukkal@mtu.edu Innovation and Industrial Engagement (IIE) 7-2228 Jim Baker jrbaker@mtu.edu Marilyn Haapapuro mkhaapap@mtu.edu Tom Holzberger taholzbe@mtu.edu

28. Web Resources SPA website: http://www.mtu.edu/research/administration/sponsored-programs/accounting/ Post Award Administration Manual http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-award- management/PostAward_Manual.pdf Allowable/Unallowable costs: http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-award- management/allowable-expenditures\ Charging expenditures to Sponsored Projects http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-award- management/salary-wages-payroll Internal Budget Modification Guidelines http://www.mtu.edu/research/administration/sponsored-programs/accounting/pdf/int-budget-mod- guidelines.pdf Request for a budget modification Request for Budget Modification http://www.mtu.edu/research/administration/sponsored-programs/pdf/req_mod.pdf IRAD Guidelines http://www.mtu.edu/research/references/guidelines-procedures/institutional-research-development.html