Presented by Marietta Lawson and Kelly DelFatti Fall 2011 1
References Handbook Post Award Grant Management Form Financial Management Changes Other Responsibilities Questions 2
I. The New Award A. Accepting the Award B. Advertising an Award II. Getting Started A. Internal Grant Account Number B. New Award Notification Form III. Money Matters A. Pre-award Costs B. Multiple Grants C. Getting Paid Salary from a Grant 1. Personnel Action Form (PAF) 2. Internal Training and Effort- Certification Requirements D. Spending the Money: Processing Payments and Reimbursements E. Allowable Costs F. Procurement of Supplies and Equipment G. Subcontracts and Procurement of Services IV. Hiring Employees with Grant Funds V. Reporting Requirements VI. Changes to Project and/or Budget VII. Published Research & NIH Public Access VIII. Award Closeout IX. Campus Contacts Suggestions for additions? 3
Grantee Principal Investigator Project Title Granting Agency Agency Grant ID Number Award Period Award Amount Agency Contact Information Lewis & Clark College Agency Grant Management Guidelines L&C Internal Account Number Reporting Deadlines Type of Report Due Date Period Covered Managing your grant is your responsibility. Please note the following: 1 If you want to make or anticipate the need to make any changes to your grant, you must complete a Grant Change Request Form, available at: http://www.lclark.edu/live/files/6557-grant-change-request-form 2 Lewis & Clark s Post Award Handbook is available at: http://www.lclark.edu/college/offices/sponsored_research/after_the_award/handbook/index.php 3 - Please do not hesitate to contact the following with questions or for more information: Topic Contact Name Phone/Email Financial reports and Grant Salary Director of Accounting Marietta Lawson X7821 or lawson@lclark.edu Project Changes, narrative reports Director of Sponsored Research Kelly DelFatti X7211 or delfatti@lclark.edu Reimbursements and purchasing Departmental Administrative Coordinator Hiring Human Resources Maurine Cromwell X6238 or maurine@lclark.edu 4
Responsibility can be assigned: Lewis & Clark Grant Financial Management and Administration To be completed by Principal Investigator Funding Agency Agency Award # LC Account #: Grant Name: name of grant: such as NSF Faculty Development Please grant signing authority for budget expenditures to: print name of person to be granted signing authority Sample Signature signature of person to be granted signing authority Please note restrictions, if any (for instance not to exceed a certain dollar amount): Please grant infonet access to: print name of person to be given infonet access Authorization Approved By: print name of Principal Investigator Signed : Date: signature of Principal Investigator 5
InfoNet Web Advisor for labor audit reports 6
Agency Guidelines Department of Education National Endowment for the Arts National Endowment for the Humanities National Institutes of Health National Science Foundation http://college.lclark.edu/offices/sponsored_research/after_the_award/ guidelines/ 7
Allowable costs Spending the Money Financial Closeout Facilities and Administrative Expense 8
OMB Circular A-21 Cost Principles for Educational Institutions Lists 4 general tests for allowability: 9
Would a prudent person make the decision to incur the cost under the same circumstances? Costs should be necessary for the performance of the sponsored agreement. Arm's-length bargaining should be followed. (buyer and provider are independent of each other) Compliance with Federal and State laws and regulations and with Sponsored agreement terms and conditions. The incurrence of the costs should be consistent with established institutional policies and practices 10
A cost is allocable to a particular project or objective if the goods or services are assignable to the project based on the relative benefits received: first level: a cost is incurred solely to advance work under a sponsored agreement. (lab supplies, student researchers) second level: a cost benefits both the sponsored agreement and other work of the College in proportions that can be approximated through the use of reasonable methods. (shared goods and services that can be allocated) third level: costs necessary for the overall operation of the institution and are assignable in part to sponsored projects. (These are the indirect costs, such as utilities, administration, depreciation) 11
The College must determine which types of costs it wishes to maintain as direct charges and which are to be indirect. All costs incurred for the same purpose, in like circumstances, are either direct costs only or facility and administrative costs (indirect costs) only. 12
Limitations and exclusions on specific cost categories are spelled out in OMB A-21. The sponsored project agreement and/or the authorization statute may also include a limitation on the payment of a particular type of cost. 13
Vendor discounts, credit memos, rebates and other cost adjustments must be applied to the cost of the project. 14
Alcoholic Beverages Contingency Provisions Donations and Contributions Entertainment Costs Fines and Penalties Fundraising and Investment Costs Goods or services for personal use of college employees Housing and personal living expenses Interest Meals, other than budgeted travel costs Student Activities, unless specifically provided for in the sponsored agreement Travel: airfare costs in excess of the customary standard commercial airfare 15
Purchasing, Accounts Payable and Payroll 16
Some agencies allow the college to incur allowable and allocable pre-award costs 90 days prior to the award start date Made at the College s risk Must be necessary for the effective and economical conduct of the project Must be approved by the Business Office prior to incurring or obligating any pre-award costs. Submit pre-award cost requests in writing to the Business Office 17
Your departmental Administrative Coordinator will help process payments to independent contractors for services. An IRS form W-9 is required. Do not pay out-of-pocket for services. Do not use a purchasing card to pay for services. If the individual to be paid is from a foreign country, please contact the Business Office as soon as possible and prior to hiring them to perform any work. 18
Your departmental Administrative Coordinator will help complete and submit a request for reimbursement of out-of-pocket expenditures. Original itemized receipts are required. The reimbursement request must be submitted to the Business Office within 60 days of incurring the expense. 19
Purchase Orders are required for purchases over $1,000.00 or if the vendor requires a purchase order. If a P-Card is used to make the purchase, a P.O. will not be required if the amount is under the cardholder s single-transaction limit. P.O.s are requested by submitting an approved requisition to the Business Office. Your department Administrative Assistant can prepare this request. 20
Below $1,000: There is no quotation or documentation requirement. Vendors should be selected based on their ability to meet quality standards and to be the lowest cost provider at the specified quality level. From $1,001 to $9,999: Two or more quotations should be solicited, either in writing, via the Internet or by telephone. If a competitive market doesn t exist for the specific item being acquired, this fact should be documented by the PI of the project. 21
Acquisitions from $10,000 to $99,999: Three or more written quotations should be solicited. The solicitations should detail the specifications of the item(s) to be purchased. Acquisitions over $100,000: Three or more competitive written quotations should be solicited. An acquisition of $100,000 must comply with the procurement standards established in OMB Circular A-110. (see our online handbook) 22
Please confirm prior to purchase: No contract shall be made to parties listed on the General Service Administration s (GSA) list of Parties Excluded from Federal Procurement or Non-Procurement Programs (https://www.epls.gov/). This list contains the names of parties debarred, suspended, or otherwise excluded by agencies, and contractors declared ineligible under statutory or regulatory authority. 23
The same hiring process that applies to regular employees at the College is used when hiring grant-funded personnel. A new Position Description Questionnaire (PDQ) may need to be created. This can be done in advance, even before the proposal is submitted. For guidance, please contact Human Resources. 24
Please contact the Student Employment Coordinator in Human Resources (Scott Munden: smunden@lclark.edu). Students working under federal grants are not paid from federal work study. They can be paid from LC work study or non work study. 25
OMB Circular A-110, Uniform Administrative Requirements for Grants & Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations 26
Costs charged to the grant must be incurred prior to the grant expiration date. Avoid making numerous or large expenditures in the final days of the grant period. These will be reviewed by our auditors! All obligations must be met no later than 90 days after the end of the funding period. 27
All final financial, programmatic and other reports must be submitted within 90 days after the end of the funding period. Subrecipient reports will be due sooner, so that the prime awardee can meet the 90-day requirement. Reporting methods depend on the policies of the granting agency. The Director of Accounting will prepare and submit all final financial and property reports. 28
Our F&A Rate allows the college to recover costs that support sponsored projects, but are not directly charged to grant funds. 29
Accounts Payable Information Technology Departmental Administration Building & Equipment Depreciation Library Utilities Insurance 30
Indirect Costs / Direct Salaries & Wages = Rate (as defined by OMB Circular A-21) Negotiated every 3 years, although period can also be negotiated Current rate is 50% A new proposal has been sent to HHS 31
Actual salaries and wages for the month (faculty, staff and students) X Current Rate = monthly charge to grant account Charged to line 8600 in your grant budget Credit goes to the CAS Dean s Office These funds have been used for many purposes including start-up, lab renovation, cost-sharing, travel to present papers (both faculty and student), lab equipment and faculty development 32
Grant Change Request Form http://www.lclark.edu/live/files/6557-grant-change-request-form Budget Changes No Cost extensions Other? 33
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Time and Effort Reporting Responsible Conduct of Research Training Acknowledging external support Reporting Compliance (FCOI, committee review, other) 35
Policy and form available at: http://www.lclark.edu/office s/human_resources/employe e_resources/policies/instituti onal/general/time_and_effor t_reporting/ Highlights: Required for any salary paid from grant unless timecard is completed Must be attached to PAF before can receive salary Projected effort must be completed annually, on or before June 1 Actual effort must be confirmed semi-annually Not submitted to agency, but are auditable 36
Policy: http://www.lclark.edu/offices/human_resources/employee_reso urces/policies/institutional/general/responsible_conduct_of_res earch/ Highlights: Required by federal government agencies Everyone engaged in research must do, including faculty, postdocs, students Procedures; including online modules, plus Proof of training 37
Acknowledging funder support: Required and important for public awareness For example - According to the NIH Grants Policy Statement: "Grantees are required to place an acknowledgment of NIH grant support and a disclaimer, as appropriate, on any publication written or published with such support and, if feasible, on any publication reporting the results of, or describing, a grant-supported activity. An acknowledgment shall be to the effect that: This publication was made possible by Grant Number from NIAMS/NIH. or The project described was supported by Grant Number from NIAMS/NIH. " 38
NSF on Acknowledging support (from Award and Administration Guide): 4. Grantee Obligations a. Acknowledgement of Support. Unless otherwise provided in the grant, the grantee is responsible for assuring that an acknowledgment of NSF support is made: (i) in any publication (including Web pages) of any material based on or developed under this project, in the following terms: "This material is based upon work supported by the National Science Foundation under Grant No. (NSF grant number)." (ii) NSF support also must be orally acknowledged during all news media interviews, including popular media such as radio, television and news magazines. b. Disclaimer. The awardee is responsible for assuring that every publication of material (including World Wide Web pages) based on or developed under this award, except scientific articles or papers appearing in scientific, technical or professional journals, contains the following disclaimer: "Any opinions, findings, and conclusions or recommendations expressed in this material are those of the author(s) and do not necessarily reflect the views of the National Science Foundation." c. Copies for NSF. The grantee is responsible for assuring that the cognizant NSF Program Officer is provided access to, either electronically or in paper form, a copy of every publication of material based on or developed under this award, clearly labeled with the award number and other appropriate identifying information, promptly after publication. 39
FCOI annual updates Relevant committee review prior to research initiation IACUC (vertebrate animals), IBC (recombinant DNA), IRB (human subjects) Non financial reporting (www.research.gov and regular reports) And, maybe: Patents, inventions, copyright, IP, Program income, US Flag carriers 40
Questions? Please complete evaluation 41