Overview of Consultants in Sponsored Projects (OSR) Jennifer Teixeira, Director of Research Administration Joy Bryde, Conflict of Interest Ben Wright, Audit and Subrecipient Monitoring Manager

Overview Subrecipient vs Vendor Determination Pre-award Post Award Conflict of Interest Pre-Audit

Subrecipient vs Vendor Determination Three sections within Uniform Guidance, Section 200.330 Subrecipient and Contractor Determinations, 200.22 Contractor and 200.92 Subaward of the Uniform Guidance, help to provide direction on subrecipient versus contractor determinations. As cited in Section C under UG 200.330, the most critical element is use of judgment when making a determination: “In determining whether an agreement between a pass‐through entity and another non‐Federal entity casts the latter as a subrecipient or a contractor, the substance of the relationship is more important than the form of the agreement. All of the characteristics … may not be present in all cases, and the pass‐through entity must use judgment in classifying each agreement as a subaward or a procurement contract.”

Subrecipient vs Vendor Determination Contractor (Vendor) A subrecipient relationship is appropriate when substantial programmatic work or a significant portion of the research program or project is being undertaken by the other entity. A contractor/vendor relationship (including individuals providing consulting services) is appropriate when the outside organization is providing specific services in support of the research program. The collaborating institution participates in the design and/or conduct of the research program. The outside organization does not significantly participate in the design of the research aims or methodologies and subsequently implements the research plan according to the direction of the prime principal investigator. The collaborating institution retains an element of programmatic control and decision‐making over how the work is carried out. The outside organization has no direct responsibility to the sponsor to meet research reporting requirements or in determining research results. The collaborating institution commits measurable effort to complete the design or conduct of the research. The outside organization provides goods and services to a range of customers in a competitive environment, including those in non‐academic fields and all work would be considered within the scope of normal business operations. The collaborating institution retains discretion on how to implement the requested activities. The agreement between UNC and the outside organization only specifies the type of goods/services provided and the associated costs. A principal investigator has been identified at the collaborating institution and functions as a “Co‐ Investigator.” The outside organization commits to definite goods or services, which if not satisfactorily completed will result in nonpayment or requirement to redo deliverables.

Subrecipient vs Vendor Determination Contractor (Vendor) The collaborating institution and corresponding PI will retain ownership rights in potentially patentable or copyrightable technology/products produced while fulfilling its scope of work. The outside organization does not expect to have its employees or executives credited as co‐authors on publications. Publications may be created or co‐authored between UNC and the collaborating institution. The work performed by the outside organization will not result in patentable or copyrightable technology. Cost sharing or matching funds for which the collaborating entity is not reimbursed may be involved. The terms and conditions of the primary award are flown down to the collaborating institution, in turn establishing UNC as the pass‐through‐entity of the sponsored funds.

Pre-Award Top three things that hold up Pre-award Subrecipient vs Vendor Determination Consulting Letter on university letterhead Consultant using Primary Work Email (.edu)

Post Award Prior to a voucher being submitted the department should contact SPS at the same time as requesting a consultant be added as a vendor. Difference in Post Award Process SPS will need to complete the same Subrecipient vs Vendor Determination Since process initiated after proposal submission the FCOI form should be completed and signed by PI in place of the proposal PI certification and submitted to SPS SPS will manually add Consultant to RAMSeS and answer questions (which might trigger COI depending on answers provided) SPS will also determine if prior approval or re-budget is required

Conflict of Interest – Pre-Award When the IPF Owner (person who initiates the IPF in RAMSeS) selects the Independent Consultant role in personnel, then a series of 4 questions appear. The questions are to determine if the individual is acting as an investigator on the research (involved in the design, conduct, analysis or reporting).  This meets the federal requirement. If the individual is determined to be an investigator (through a yes answer to any question), then the role is changed to Independent Consultant Investigator  (ICi). At the same time as all other roles requiring COI disclosure, an email is sent to the ICi (based on email included in RAMSeS) and the ICi is required to disclose as part of proposal submission. 

Conflict of Interest – Post Award At the “Award Received” stage, the disclosure is reviewed similar to all other disclosures for the project. At this point, the ICi is required to complete the COI training before an award can be set-up for UNC.  HURDLE: Email that ICi uses to complete the COI training must match the email that was provided in RAMSeS for the training to properly link so the hard stop is not activated If any independent consultant is added at time of or after award, then the same assessment (investigator?) will need to made.  If determined to be a ICi, he/she will disclosure submitted, reviewed, and COI training completed prior to a voucher being approved for payment. 

Stages of Voucher Approval Department OSR Disbursement Services

OSR Pre Audit Review and Approval Your OSR Pre Audit Technician will look for the following four things: Allowability of the expense Disbursement Services’ approval of the Independent Contractor as vendor Email from psoftfs@unc.edu or screenshot of approval Completed Independent Contractor FCOI Form Four questions regarding IC’s role in work being performed COI Office approval (if COI approval is required) COI approval required depending on answers to FCOI questions and review of Statement of Work Managed in Ramses “Personnel” and “Compliance” tabs

Allowability of the Consultant Expense Is the expense allowable per the award, University policy, and Uniform Guidance (if Federal)? Travel expenses, meal reimbursements, etc. Proper documentation is required- receipts, invoices, mileage amount and calculation Correct accounting treatment 523110 Consultant Fees 523120 Consultant Expenses Per diem should be charged to 523110 Consultant Fees (tax purposes) and receipts are not required

Disbursement Services IC Approval Request

Completed Independent Contractor FCOI Form

COI Office Approval

Contacts Sponsored Projects Specialist & Pre-Audit Team: http://research.unc.edu/sponsored-research/about/staff/ Conflict of Interest: coi@unc.edu

Questions