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Grant and Contract Accounting Q&A Session July 26, 2016

Grant and Contract Accounting Q&A Session July 26, 2016. Presenters: Tara Bergin Angie Mullen with special guest, Andra Sawyer. Topics for Discussion. NRSA Training Grant Reconciliation – GCA processes DHHS Payment Management System G to P account changes

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Grant and Contract Accounting Q&A Session July 26, 2016

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  1. Grant and Contract AccountingQ&A SessionJuly 26, 2016 Presenters: Tara Bergin Angie Mullen with special guest, Andra Sawyer

  2. Topics for Discussion • NRSA Training Grant Reconciliation – GCA processes • DHHS Payment Management System G to P account changes • First Class Travel Regulation changes

  3. Upcoming Training Sessions • Post-Award Financial Administration • CORE – TBD Autumn 2016 • POD – December 6, 2016 • Collaborative for Research Education http://www.washington.edu/research/learning/

  4. Training Grants – Resources • NIH Institutional Training Grants: https://researchtraining.nih.gov/programs/training-grants • Office of Research’s Guidance for NIH Institutional Training Grants: http://www.washington.edu/research/topics/training-grants/ • GCA Training Grants page: http://f2.washington.edu/fm/gca/close-budget/training-grants-0

  5. Training Grants – The Basics • Trainee costs • Stipends 01-50, 01-90 & 08-02 and Tuition 08-05 • Stipends vs Salary • Other costs • All other expenditure codes including Benefits and F&A

  6. Training Grants – GCA Reconciliation • xTrain– Forms must be on file: • Statements of Appointment • Termination Notices • GCA is the “Business Official” • Outstanding Trainee Obligations (OTO) • Trainee costs (01-50, 01-90, 08-02, 08-05) must be obligated through the end of the trainee’s appointment period.

  7. Termination Notices • Required when the trainee’s appointment has ended • Counterpart to the Statement of Appointment Forms • GCA verifies that the trainee was paid what was awarded • Must be approved by GCA before sent to NIH PI TRAINEE PI GCA NIH

  8. Training Grants - OTOs • Grant Budget Period - 07/01/2015 - 06/30/2016 • B. Henderson’s Appointment Period - 09/01/15 - 08/31/16 • Funding comes from the period in which the trainee was appointed (07/01/15 - 06/30/16) -> BUDGET PERIOD 1 Budget Period 1 07/01/15 – 06/30/16 Budget Period 2 07/01/16 - 06/30/17 B. HENDERSON’S APPOINTMENT 09/01/15 – 08/31/16 Paid 10 months Obligated 2 months

  9. OTO FORM

  10. Training Grants – GCA Reconciliation cont’d • “How can I have a balance AND a deficit?!” • Separation of costs: Trainee Costs v Other • Appointment changes: Year 1 vs a Year 4 post-doc • Insufficient funding: Fringe and Tuition • Proposal calculations - projected increases • Deficits carried forward and must be cleared at the end of the competing segment. • Departments can clear the deficits every year if they prefer – work with GCA

  11. Trainee Other Other Trainee Training Grants - Rebudgeting

  12. Other Trainee Other Trainee Training Grants - Rebudgeting

  13. DHHS Payment Management System G to P Account Overview • DHHS agencies include NIH, CDC, HRSA, etc. • Payment Management System (PMS) • G – Single pooled account • P – Individual sub accounts

  14. How the G to P account changes affect campus… • New budget number • Move payroll, sub awards (03-62), and other encumbrances/open balances • Carryover – treat as a non-competing renewal • GCA will process the carry forward when they complete the SF425. • Budget end • Requires timely reconciliation as late postings are more visible • Final Action Date • https://f2.washington.edu/fm/pafc/expenditure-timing

  15. Travel on Federal Awards • Best Practices • Purchase of airline tickets • PAFC Website info on Federal Travel: https://f2.washington.edu/fm/pafc/travel

  16. Best Practices • If travel not included in proposal budget strongly suggest obtaining sponsor approval • Document how the travel benefitted the Award  • Purchase airline tickets through the UW contract travel agent (cheap! Fly America Act!) • The length of trip must coincide with travel objectives • Travel must take place between the start and end dates of the Award (budget) period

  17. Federal Travel Regulations (2 CFR 200.474) • Recipient’s (UW) established travel policies can be followed for the following travel costs: • Per diem (Lodging, Meals & Incidental Expenses) • Lodging over maximum allowed • Ground transportation (taxi, bus, train) • Visas, Departure taxes • Mileage reimbursement • Recipient’s established travel policies CANNOT be followed for Air travel

  18. Airfare on Federal Awards The purchase of airfare must be: • The least expensive class of travel (coach or economy); and • The least expensive unrestricted fare (allows for cancellation or change with a penalty value that is less than the cost of the ticket).

  19. Exceptions • Very limited (medical, security) • Recommend federal regulations to determine if qualify • Obtain sponsor approval to avoid audit disallowance • Exceptions do not include the “14 hour” rule

  20. Any other questions? • Next Brown Bag – October 26, 2016

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