1. 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

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

3. Subrecipient vs Vendor Determination
Three sections within Uniform Guidance, Section Subrecipient and Contractor Determinations, Contractor and Subaward of the Uniform Guidance, help to provide direction on subrecipient versus contractor determinations.
As cited in Section C under UG , 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.”

4. 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.

5. 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.

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

7. 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

8. 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 is sent to the ICi (based on included in RAMSeS) and the ICi is required to disclose as part of proposal submission. 

9. 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: that ICi uses to complete the COI training must match the 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. 

10. Stages of Voucher Approval
Department
OSR
Disbursement Services

11. 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
from 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

12. 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
Consultant Fees
Consultant Expenses
Per diem should be charged to Consultant Fees (tax purposes) and receipts are not required

13. Disbursement Services IC Approval Request

14. Completed Independent Contractor FCOI Form

15. COI Office Approval

16. Contacts
Sponsored Projects Specialist & Pre-Audit Team:
Conflict of Interest:

17. Questions