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

Gain insights into reconciling NRSA training grants, DHHS payment management, federal travel regulations, and more. Helpful resources and best practices included. Stay updated on the latest changes in grant accounting.

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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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