Post Award Administration

1. Post Award Administration Regulations and Responsibilities; Potholes and Pitfalls

2. Agenda Composition of post award Compliance Regulations and sources Avoiding the Potholes and Pitfalls

3. Why Research Administration? Support research Assist the faculty Encourage institutional growth Advocate for faculty and institution Build partnerships Provide for requirements of supporting agencies Ensure systems and procedural support Protect the institution ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

4. Working with Faculty Communicating openly Assisting with understanding Sponsor requirements Institutional requirements Guiding through institution processes Recommending alternatives Planning ahead / Preventing future problems ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

5. Principal Information Sources OMB Circulars Catalog of Federal Domestic Assistance Federal Register Commerce Business Daily Agency Guides or Policy Manuals Program Announcements Agency Home Pages Commercial Companies, E.G. Spin Foundation News and Foundation Directory Personal Contacts

6. Other critical sources Institutional policies and procedures FASB / GASB IRS code State system policies for state institutions State and federal laws

7. Designing the Budget Reflects scope of work Accurately describes resources needed Details items requiring Prior Approval Correct rates Justifies requested amount Explains unusual requests Details cost sharing SUMS UP ACCURATELY Discuss how change in budget can imply change in scope. Discuss how change in budget can imply change in scope.

8. Budget Components Personnel Fringe benefits Training Costs Consultant Costs Equipment Computer Costs Materials and Supplies Travel

9. Miscellaneous Award Items Pre-award Costs Cost Sharing Define Emphasis due to affect on IDC rate Program Income

10. Initial Post Award Activities Read and Interpret Award Document Establish account even if continuation? Establish budget in accounting system translate PI�s language into chart of accounts Communicate essentials to PI what if there are co PI�s

11. Account Attributes Optimum use of accounting system Expands automated reporting Expands automated processes Shares information

12. Award Administration Core Issues

13. Challenges in Award Administration Management Considerations: Misuse of Funds Unallowable Costs Allocation of Costs Accelerated Expenditures Unobligated Balances Cost Transfers

14. Post Award Management Issues Budget revisions F & A rate negotiation F & A cost recovery Special sponsor restrictions and approvals Fiscal reporting Who approves what ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

15. Documentation Budget Revisions Expenditures

16. Department Manager Track budgets Know institution processes Process paperwork timely and accurately Communicate with central office Advise PI on project management Institution specific assignments

17. Programmatic Management... More Than Numbers Programmatic Reports Monitoring Subcontracts Changes in Project Processing Paperwork Ownership of Data Programmatic accountability Dual Funding Ethics and Customers

18. Compliance INSURANCE (RISK MANAGEMENT) HUMAN SUBJECTS ANIMAL CARE BIOHAZARDS SECURITY

19. Cash Management Invoicing: Line item or lump sum Current Period and / or cumulative Cost reimbursement or flat fee Schedule as agreement provides Terms of payment Reference to sponsor�s award number ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

20. Cash Management Policies and practices

21. Closeout

22. Closeouts and Continuation Funding Monitoring timelines Equipment Reporting results Personnel issues Reminding PI�s No cost extensions Late continuation funding

23. Fiscal Reports SF272 SF269 SF270 External invoices See Appendices http://.tram.east.asu.edu is one of several sights to obtain forms files to download ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

24. Award Administration Contributing Issues

25. Miscellaneous Topics UBIT Non resident Aliens Equipment Tracking Cost Share Cost / Service centers Health / safety issues Procurement Fund Accounting ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

26. Procurement Issues Governed by A-110, A-21 and FAR Procedures required Mechanism for procurement Purchase orders Subcontracts Consulting contracts ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

27. Purchase Orders Requistion vs Purchase Order When to encumber

28. Subcontracting Issues Legal relationship Prime Sub Pass through / Flowdown requirements sole source federal employee expenses subcontracting with federal agency NCURA REGULATORY COMPLIANCE MANUAL FDP terms and conditions ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

29. Critical Clauses Scope of work Time frame Terms of payment Copyright, data rights, patent rights Indemnity Premature Termination Special sponsor restrictions Sole source, normal sponsor restrictions ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

30. Consultant Vs Employee Determination of status Quick questions to ask Penalties ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

31. Legal Ramifications of Misclassification Fines from federal government Retroactive taxes Possible lawsuit over employee rights and benefits Withholding tax issues /FICA ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

32. Additional Post Award Management Issues System and Procedures support of research Electronic innovations Effort reporting Program income Internal controls Expanded authorities

33. F&A Costs - Cognizant Agencies Federal agency responsible for negotiating and approval of rate Normally HHS or DOD (ONR) Responsibilities Negotiate and approve rate Correct deficiencies and changes Resolve questioned costs during audit ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

34. Indirect Costs (F&A)Basis Salary and wages (X% x Salaries) Modified total direct costs(Total costs - [equipment - subcontracts > $25,000] x % Specific rate for program Special sponsor policy (What sponsor will pay) Special institutional agreement (state agencies) ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

35. Facility Management Specialized facilities Inventory control Sale/disposal of equipment/property Lease vs. purchase Capital expenditures Central Services Sharing/pooling

36. What is Intellectual Property? Can be bought, sold, traded, licensed Product of the mind Tangible or intangible

37. Patents Basically, a license to sue Must be actively protected by owner 20 Years from date of filing Ideas cannot be patented. Must be �Reduced to Practice� can methods be patented?

38. To Be Patentable... Must be useful Must be Novel Must be non-obvious subject matter

39. Patents and the Government Universities normally retain ownership of items developed by faculty under employment Royalties part of employment contract, at least by reference Must adhere with federal guidelines, Bayh-Dole

40. Copyrights Protect intellectual property Allows rewards for author Protect written and artistic expressions, not technical innovation Covers author�s life + 50 years

41. What�s Protected Literary works Musical works Software Dramatic or choreographic works Pictures, graphics, sculptures, movies, records Architectural works

42. Audit A-133 guidelines Compare SF269, SF270 and SF272 to audit requirements Responsible to awarding agency or auditors?

43. Award Administration Management Tools

44. Regulations and Statutes Overview - legislative and regulatory Government Relations Mandated Requirements

45. Federal Management Requirements Federal Acquisition Regulations (FAR) - Contracts Federal Assistance Administration Regulations (FAAR) - Grants and Cooperative Agreements - OMB Circulars

46. Contracts

47. Contract Compliance Provisions Davis-Bacon Act Copeland �ANTI-KICKBACK� Act Equal Employment Opportunity Contract Work Hours and Safety Standards Act Clean Air Byrd Anti-Lobbying Amendment Debarment and Suspensions Rights to Inventions

48. OMB Circulars A-87 A-122 A-102 A-21 A-110 A-133

49. A-21 Unallowable costs Clearly allowable costs Applies to direct and F&A Basis of audit review Covers grants and agreements with educational institutions Cost Principles F & A rate proposal development Allowable procedures

50. CAS Located in A-21 All federal sponsored grants and contracts Only some have to file disclosure statements ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

51. Four Basic Requirements Consistency in estimating, accumulating and reporting costs Consistency in allocating costs Accounting for unallowable costs Cost accounting period

52. CAS Disclosure $25M in sponsored agreements Submit to cognizant agency CAS clauses applicable regardless of an institution�s disclosure status

53. A-133 Audit requirements Prime Sub Covers educational institutions, states, local governments Details responsibilities of each party $300,000 Are grant activities subject to other audits? _________Discuss financial and irs audits. Discuss irs auditor reporting to funding agency..graduate tuition issue.. _______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ _________Discuss financial and irs audits. Discuss irs auditor reporting to funding agency..graduate tuition issue.. _______________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

54. A-110 Pre-award policies and forms Standards for financial management Property standards Procurement standards Records and reports Closeouts/follow-ups Administrative requirements ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

55. Expanded Authorities No-cost extension Budget revisions Movement from DC to IDC (F & A) Equipment approval ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________ ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

56. Items requiring prior approval Change in scope of project Change in PI Change in subcontracting Change How can we, as administrator�s, detect that these changes are happening?

57. Ethics and Professionalism Reflected in laws, regulations, policies Anti-Discrimination Information Management Environmental Protection and Construction Employee Directives Fraud, Waste, and Abuse Protection of Living Organisms Administrative Requirements

58. Institutional Responsibilities * Developing an administrative process * Submitting an assurance * Keeping an assurance active Responding to allegation of scientific misconduct Restoring reputations Protecting whistleblowers *Cooperating with ORI *Research Integrity *Informing scientific and administrative staffs *APPLIES TO INSTITUTIONS EVEN IF THEY HAVE NOT RECEIVED ANY ALLEGATIONS OF SCIENTIFIC MISCONDUCT.

59. Federal Disclosure Regulations

60. Summary Pre and Post award are co-dependant Research is accomplished through the support of research administrators Regulation sources are not limited to funding agencies Post award is not synonymous with accounting Team work and Communications are keys to success