Are You Smarter Than a Research Administrator ? 1

Your Post-Award Specialists game host: Elvin Franklin game host: Elvin Franklin game clicker: Sheila Allen 2

Pre-Award Functions Contract Negotiation Internal Forms / Approvals Proposal Submissions Funding Opportunities Sponsor Requirements Forms Review/Assistance “Just-in-Time” Requests Budget Review/Assistance Subcontract Preparation 3

Post Award Functions Account Set Up Allowable Cost Routing of Award By the Way Budget Transfers Cost Transfers Award Close Out Award Modifications ??? 4

What is NOT required to set up a grant account? 1. Notice of Award 2. Contract 3. Assignment of an Account Number 4. Professor’s Home Address 5. BlueSheet 6. Budget 7. Cost Share Form 1. Notice of Award 2. Contract 3. Assignment of an Account Number 4. Professor’s Home Address 5. BlueSheet 6. Budget 7. Cost Share Form Grant Account Set Up 5

The correct answer is: The professors home address is NOT required to set up a grant account!. The professors home address is NOT required to set up a grant account!. 6

1.Notice of award: a written authorization from the sponsor providing award terms; 2.Sponsored Research Agreement: a negotiated agreements between University and Sponsor (Not the PI and Sponsor); 3.Accounts number: is assigned based on sponsor classification; 4.Blue sheet: an internal document that is required to notify University officials of the PI’s intent to seek funding; 5.Award budget: the categorical breakdown of costs approved by the sponsor; 6.Cost share form: the approved item and source of committed cost share. Required Documentation: 7 Grant Account Set Up

1. Please Exit Now! 2. A Pig Sty 3. Uni-ball Gel Writer 4. Project Establishment Notice 5. Place Babies Play 1. Please Exit Now! 2. A Pig Sty 3. Uni-ball Gel Writer 4. Project Establishment Notice 5. Place Babies Play What is a PEN? Routing of Award 8

The answer is: Project Establishment Notice. Project Establishment Notice. 9

PEN The Project Establishment Notice includes:  PEN  Notice of Award, Sponsored Research Agreement (SRA) or Contract  Budget  BlueSheet  PinkSheet  Cost Share Form (if applicable)  Accounting uses this information to enter the awarded budget in DEFINE usually within 2 to 3 days) The Project Establishment Notice includes:  PEN  Notice of Award, Sponsored Research Agreement (SRA) or Contract  Budget  BlueSheet  PinkSheet  Cost Share Form (if applicable)  Accounting uses this information to enter the awarded budget in DEFINE usually within 2 to 3 days) 10

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Who is responsible for entering budget transfers into DEFINE? 1. Post Award Specialist 2. Department Administrator 3. Director 4. Grant and Contract Accounting 5. Dr. Ronald Elsenbaumer 1. Post Award Specialist 2. Department Administrator 3. Director 4. Grant and Contract Accounting 5. Dr. Ronald Elsenbaumer Budget Transfers 16

The answer is: Grant and Contract Accounting is responsible for entering budget transfer requests into DEFINE after GCS approval! Grant and Contract Accounting is responsible for entering budget transfer requests into DEFINE after GCS approval! 17

Requests to make a budget transfer should include a programmatic justification and should be sent to the Grant & Contract Services (GCS) post-award specialist for approval. GCS approves and forwards the request to Grant and Contract Accounting to make the entry.  Incorrect: Please transfer $75.00 from M&O to travel. Correct: For grant # 26-xxxx- xx, please transfer $75.00 from M&O to travel. The purchase of 50 widgets are no longer need for the project which were budgeted in M&O but Dr. Know-it All needs travel to a conference to present papers related to grant. 18

Cost transfers are entered in DEFINE by Department Administrators. o TRUE o FALSE o TRUE o FALSE Cost Transfers 19

Cost transfers are entered in DEFINE by Grant and Contract Accounting after being approved by GCS. Cost transfers are entered in DEFINE by Grant and Contract Accounting after being approved by GCS. 20 FALSE!

 Requests to make a cost transfer should include an explanation for the need for the transfer (why was it charged incorrectly initially), programmatic justification (if necessary), and, be sent to the GCS specialist for approval.  Correct: The ProCard only allows the use of one grant for processing. The supplies purchased were for the use of both projects. Therefore, please transfer $500 of $1000 on Doc ID# W1vp from 26-xxxx to 26- xxxx  Requests to make a cost transfer should include an explanation for the need for the transfer (why was it charged incorrectly initially), programmatic justification (if necessary), and, be sent to the GCS specialist for approval.  Correct: The ProCard only allows the use of one grant for processing. The supplies purchased were for the use of both projects. Therefore, please transfer $500 of $1000 on Doc ID# W1vp from 26-xxxx to 26- xxxx

Ninety (90) days has emerged as the standard used by government and business auditors to determine whether costs are reasonably assigned to their proper project and function. It is a standard established in federal circulars and grant policy. Standard practice should be to post costs to the most appropriate project/grant. However, subsequent adjustments may be necessary, for example to account for unseen shifts of personnel between closely related sponsored projects, or to correct errors. These actions are reasonable if transferred within 90 days. In addition to the standard justification requirements, an explanation for the delay in making the request and a second level approval is required. 22

What can be processed as an award modification? 1. Continuation 2. Supplement 3. No Cost Extension 4. Change in Scope 5. PI Change 6. Grant Transfer 7. All of the Above 1. Continuation 2. Supplement 3. No Cost Extension 4. Change in Scope 5. PI Change 6. Grant Transfer 7. All of the Above Award Modifications 23

 Continuation: incremental funding of a multi year award based on progress or fund availability;  Supplement: additional funds awarded to support an ongoing project;  No-Cost Extensions: extension of a project’s end date without the award of additional funds;  Change in Scope: change in the scope or focus of the research project;  PI Change: replacement of the PI on a project;  Grants transfer: PI transfers to another institution and the University releases the award to the PI’s new institution. All the above! Award modifications 24

Are these costs under the right category? Allowable A. Alcoholic Beverages B. Conference Meals C. Cowboys Tickets D. Travel E. Advertising Allowable A. Alcoholic Beverages B. Conference Meals C. Cowboys Tickets D. Travel E. Advertising Not Allowable A. Lobbying B. Laser C. PI Salary D. Spouses’ Travel Expenses E. Microscope Allowable Costs 25

Correct: Allowable A. Laser B. Conference meals C. Microscope D. Travel E. PI Salary Not Allowable A. Alcoholic Beverages B. Cowboys Tickets C. Spouses’ Travel Expenses D. Advertising E. Lobbying 26

General Philosophy of OMB Circular A-21 OMB Circular A-21 represents the federal government's attempt to define the total costs of sponsored project activities (direct and indirect) that can be billed to the federal government. A-21 applies to all federally funded projects including federal flow through (26-01XX-XX to XX-XX grant account series). From OMB Circular A-21, Section C.: “The recipient institution is responsible for ensuring that costs charged to a sponsored agreement are allowable, allocable, and reasonable...” OMB Circular A21 27

28 Reasonableness “A cost may be considered reasonable if the nature of the goods or services acquired or applied, and the amount involved, reflect the action that a prudent person would have taken under the circumstances prevailing at the time the decision to incur the cost was made.” Examples: Airfare – economy class is typically reasonable. A leather chair for $1,200.00, even if furniture is in the approved budget, may be unreasonable.

29 Allocability Does the proposed cost benefit the sponsored project? Example: A laser is usually an allowable cost. If the project doesn’t require lasers, it is not an allocable, and therefore an unallowable cost.

30 Allowability Is the cost in compliance with the terms and conditions of the award, sponsoring agency policy, OMB Circulars, and University policy? Example: General-purpose equipment may not allowable while scientific equipment is typically allowable.

BY THE WAY! 31

What is an Overdraft? 1. A Means for Covering Up in the Cold 2. A Bank Account that is Overdrawn 3. Football Draft 4. A Way to Access Funds Pending Sponsor Authorization 1. A Means for Covering Up in the Cold 2. A Bank Account that is Overdrawn 3. Football Draft 4. A Way to Access Funds Pending Sponsor Authorization 32

Who approves Purchase Orders? 1. Grants Accounting 2. Grant Specialist 3. Elvin Franklin 4. Sheila Allen 5. All of the Above 1. Grants Accounting 2. Grant Specialist 3. Elvin Franklin 4. Sheila Allen 5. All of the Above 33

A purchase can be made simply to use the unexpended balance at the end of an award period. 34 True or False

Pooling! What is that? 1. Playing Billiards at the UC 2. Best Done with Towel and Beach Bag 3. Putting your Money Together to Buy a Lottery Ticket 4. Combining Available Balances into One Category. 1. Playing Billiards at the UC 2. Best Done with Towel and Beach Bag 3. Putting your Money Together to Buy a Lottery Ticket 4. Combining Available Balances into One Category. 35

12 50 EX A SALARIES EX A STAFF BENEFITS EX A MAINTENANCE AND OPERATION EX A TRAVEL EX A FOREIGN TRAVEL EX A INDIRECT COST 8%MTDC IN A COMMITMENTS RECEIVABLE 36 Pooling is used to eliminate the need for budget transfers by combining categories into one line item in the budget (usually category 50) when there are no sponsor restrictions on budget transfers.

External – Varies by Sponsor – usually requires: Programmatic Report Final Financial Report Invention Statement Equipment Report Close outs 37 Are there any internal or externa l requirements for award close outs? Internal Copies of all Reports Submitted Invention Disclosure GCA Closes Account(s) in DEFINE For fixed price contracts only – any unexpended balance is rolled into respective Dean’s account (no earlier than 90-days after end date)

Thanks for Playing! 38 Sept 7: Finding Funding Opportunities/ResearchResearch