SPONSORED PROJECTS Soup to Nuts

1. SPONSORED PROJECTSSoup to Nuts • January 17, 2012

2. Pre-Award Sponsored Programs Keith Osterhage, Assoc. Vice Provost for Research Administration keith.osterhage@temple.edu Kimberly Fahey Senior Grants and Contracts Specialist kimberly.fahey@temple.edu

3. Post-Award Research Accounting Services Jeanette Pastelak, Director jeanette.west.pastelak@temple.edu Albana Cejne, Assistant Director albana@temple.edu Ronna Abdo, Research Specialist ronna.abdo@temple.edu

4. Overview of Topics • Major Functions of Pre-Award Offices • Process for submitting grants • You’ve received an award, now what? • Setup of Awards in Banner Financial System • Signature Authorization/Access to TU Systems • Cash Management/Financial Reporting

5. SPONSORED PROGRAMS http://www.temple.edu/research/researchadmin/index.html • Proposal preparation, approval and submission • Award negotiation • Account set up • Contract & Subaward review and negotiation • Transfers • Closeout -Location Main Campus-1938 Liacouras Walk HSC- Student Faculty Center, 3044 N. Broad Street

6. GETTING STARTED Electronic Research Administration at Temple University (eRA@TU) https://eraapp2.ocis.temple.edu/tu_login/login.asp • Submit and track your applications • View your electronic sponsored project approval form (eSPAF), grant applications, contracts & subawards • Track your protocols: • Human Subjects-Institutional Review Board (IRB) • Lab Animals- Institutional Animal Care and Use Committee (IACUC)

7. FINDING FUNDING • Sponsored Project Information Network (SPIN) https://eraapp2.ocis.temple.edu/tu_login/login.asp • SPIN Matching and Research Transmittal System (SMARTS) https://eraapp2.ocis.temple.edu/tu_login/login.asp • Community of Science (COS) http://www.cos.com/ • Contact your department/school or college

8. INITIAL STEPS • Read the guidelines thoroughly • Notify your department/school/college • Notify Sponsored Programs of your planned application • If sponsor/agency is an Industrial or Foundation entity, Contact Corporate and Foundation Relationshttp://www.myowlspace.com/s/705/index.aspx?pgid=1396&gid=1

9. eSPAF • Create in eRA@TU • Will electronically route for review and approval to all who are responsible for the particular project • MUST BE COMPLETED 5 BUSINESS DAYS BEFORE THE DEADLINE -key personnel -budget -budget justification -abstract

10. ITEMS TO CONSIDER ELIGIBILITY POLICY http://www.temple.edu/research/researchadmin/docs/pi_eligibility.pdf The policy of Temple University is that only full-time faculty members and designated administrative research positions may routinely serve as Principal Investigators on sponsored programs. Exceptions to this policy are available per this administrative regulation; requests for an exception may be made using the Temporary Principal Investigator Status Request form. • TUITION REMISSION ADMINISTRATIVE REGULATION • http://www.temple.edu/research/researchadmin/docs/tuition_remission.pdf • F&A must be full rate • 1 graduate student = $75,000 MTDC • 2 graduate students = $175,000 MTDC • If the research project does not meet these requirements, the PI should contact Graduate School 10 days prior to sponsor deadline • Contact Graduate School for any questions to this regulation

11. FAQS • Tuition remission -if ineligible for waiver, what do I do? • Institutional match or cost sharing -types? -F&A limited by sponsor -tuition remission -academic or calendar year time (salary and fringe) -NIH salary cap -cash • What happens with reduced or no F&A provided? -we honor sponsor written prohibitions and limitations • What is the difference between subawards and consultants?

12. BUDGETING • Budget Categories • Personnel (salary + fringe) • Consultants • Equipment • Supplies • Travel • Other expenses • Patient care costs/participant support costs • Subawards • Facilities and Administrative costs (F&A)

13. FACILITIES & ADMINISTRATIVE COSTS (F&A) • Negotiated rate agreement with federal government http://www.temple.edu/controller/FY2012_FA_FringeApprovalLetter_Websiteversion.pdf -DHHS is our cognizant federal agency • Fixed rate for the life of the agreement • Modified Total Direct Cost vs. Total Direct Costs -MTDC typically excludes rent, over $25,000 on a subaward, tuition, and equipment

14. FRINGE BENEFITS • Negotiated Annually • Types of Rates -full-time -part-time -post-docs -graduate students • Full list of what is included in our rates - http://www.temple.edu/controller/FY2011-2012.html

15. SAMPLE BUDGET

16. SUBAWARDS • Relevant paperwork should be uploaded with the eSPAF when we are the prime awardee • Budget/budget justification • Scope of work (what work the sub will complete) • Statement of Intent to Collaborate • Copy of their Negotiated Rate Agreement • Copy of their Audited Financial Statements • If awarded, Sponsored Programs should be able to pull subaward information from file and develop a Standard Subaward document

17. eSPAF walk-through • eSPAF handout

18. READY FOR SUBMISSION • eRA@TU System to System -submitting all federal proposals this way, with few exceptions • eRA@TU System to Non-System -besides what is uploaded to route the eSPAF, final proposal should be uploaded before submitting

19. IF AN AWARD IS MADE • Sponsored Programs receives the Notice of Award (NOA) • A revised budget may be necessary • Sponsored Programs, PI and Departmental Administrator review the document and award conditions • Sponsored Programs sends NOA, eSPAF, Budget and FOAPAL* request form to Research Accounting Services (RAS) for account set-up -FOAPAL is the account number in Banner that will be established -restricted accounts are assigned for each award

20. PROCESS FOR CONTRACTS • Temple receives the contract • Sponsored Programs, PI and Department Administrator review the document • Budget • Scope of Work • Time period • Terms & Conditions

21. PROCESS FOR CONTRACTS, cont. • Sent to Legal Office for review • If issues arise during legal review, Legal, Sponsored Programs and PI will work together to resolve • Sponsored programs will work as Liaison with funding sponsor • Sent to University Counsel for institutional signature

22. REGULATORY AFFAIRS • Institutional Review Board (IRB) • Animal Care and Use Committee (IACUC) • Institutional Biosafety (IBC) • Environmental Health & Radiation Safety (EHRS) http://www.temple.edu/research/regaffairs/index.html

23. KEY REGULATIONS http://www.temple.edu/research/researchadmin/sp_int_guidelines.html • Conflict of Interest http://policies.temple.edu/getdoc.asp?policy_no=04.16.02 • Temple’s Policy on Misconduct in Research and Creative Work http://policies.temple.edu/getdoc.asp?policy_no=02.54.01 • Data Management Plans • Export Controls • Intellectual Property

24. KEY REGULATIONS, cont. RESPONSIBLE CONDUCT OF RESEARCH • Animal welfare • Collaborative science • Conflict of interest and commitment • Data acquisition, management, sharing and ownership • Human subjects • Mentor/trainee responsibilities • Publication practices, responsible authorship, and peer review • Research misconduct

25. TECHNOLOGY DEVELOPMENT AND COMMERCIALIZTION http://www.temple.edu/research/otdc/otdc_about.html Stephen G. Nappi Director of Technology Development and Commercialization Operations Voice Number: (215) 204-5293 E-mail: snappi@temple.edu

26. Temple University FY 2011 Year-to-Date Sponsored Dollars Awarded*,as of June, 2011 *Financial aid awards not included Source: Temple University Office of Research Administration

27. CONTACTS http://www.temple.edu/research/researchadmin/sp_staff.html Main Campus Main Campus continued Kimberly Fahey Sr. Grant and Contracts Specialist E-mail: rileyk@temple.edu Sherri Gibbs Grants and Contracts Coordinator E-mail: sherri.gibbs@temple.edu Elaine Willis-Stemley Administrative SpecialistE-mail: willstem@temple • Keith Osterhage Associate Vice Provost, Research AdministrationE-mail: keith.osterhage@temple.edu • Robert Gage Director, Sponsored ProgramsE-mail: robert.gage@temple.edu • Eleanor M. Cicinsky Director, PreAward Sponsored Programs E-mail: ecicinsk@temple.edu

28. Contacts continued Health Sciences Center eRA@TU Robert W. O'Malley eRA Project ManagerE-mail: omalley@temple.edu Krunal M. Cholera eRA Technical Manager E-mail: krunal@temple.edu Ming-Hui Chou Sr. IT Training Specialist E-mail: mhchou@temple.edu • Rosemary C. Dillon Director, Sponsored ProgramsE-mail: dillon@temple.edu • Christine Blewett Assistant DirectorE-mail: cblewett@temple.edu • Quadirah Green Grants and Contracts Coordinator E-mail: qbgreen@temple.edu • Javiah Smith Administrative SpecialistE-mail: jnsmith@temple.edu

29. Research Accounting Services • Overview of Topics • Setup of Awards in Banner Financial System • Access to Systems • Policies • Financial Cash Management/Financial Reporting

30. Establishment of Grant/FOAPAL • New Award (with signed agreement) A • New Award (without fully signed agreement) N • Advance FOAPAL Request* Q • Expiration Award* Q *Must include “default” cost center (not another sponsored project) if agreement does not materialize

31. BANNER What is a Grant…..and what is a Fund?

32. BANNERGrants • The grant contains the basic information about the project • It is the vehicle that the Banner Finance module uses to provide inception to date reporting and is the basis for the grants billing module. • A grant number is assigned to all grants and can be thought of as the “mother” to the fund • May skip numbers

33. BANNERFunds • The fund contains the financial (general/grant ledger) information • Funds allow us to segregate funding by year or by Principal investigator or by department • Keep in mind, that without a grant number attached to a fund there is no inception to date reporting. • One grant - “mother” may have many funds -“children” • Sequentially numbered

34. FOAPAL • F Fund • O Organization/Org • A Account • P Program • A Activity (not currently in use) • L Location (not currently in use) • INDEX – fills in Fund/Org/Program

35. Many to One Scenario

36. Funding Sources • 24 Voluntary Health and Welfare Organizations • • 26 Industry • • 27 Foundations • • 29 Others • • 30 U.S. Department of Education • • 31 Federally funded sponsored agreements other than those using 30, 32, 33, 34, 36, or 39 • • 32 National Endowment for the Humanities • • 33 National Science Foundation • • 34 MOBIS agreements from any federal agency • • 36 U.S. Department of Health and Human Services • • 39 U.S. Department of Health and Human Services Program Projects, with multiple activities and/or principal investigators, that must be budgeted and accounted for separately • • 40 Federal awards with a non-government pass-through entity as the primary recipient and the university as a sub recipient (see Sub recipient Monitoring Compliance) • 42 Commonwealth of Pennsylvania including those with federal pass-through funding • • 43 City of Philadelphia and surrounding counties including those with federal pass-through funding • • 44 Voluntary Health and Welfare Organizations • • 46 Industry • • 47 Foundations • • 49 Other • 55 Clinical Trials

37. Establishment of a Fund Budget • RAS is responsible for entering budget in Banner • Department can make budget adjustments in Self-Service Banner • Department is responsible for submission of correct budget to Sponsored Programs which will be forwarded to RAS • Use of Account Codes • http://www.temple.edu/controller/general_accounting/account-key.html

38. Where do I find My Numbers • Tuportal Grant Search

39. How can I review my financial data • Self-Service Banner • Cognos Reports • Cost Center Summary Reports (GL 214) • Cognos Reporting

40. How can I review my financial data • Self-Service Banner • Cognos Reports • Cost Center Summary Reports (GL 214) • Cognos Reporting

42. Questions • Why set up FOAPAL if agreement not received??? • Why don’t I see an account code for my line item??? • Which account codes can I use??? • Can I spend if no budget is appearing??? • Can I spend if no funds have been received??? • Why don’t I see this award in Cognos??? • Why is a grant that has ended still listed as Active or Close-out instead of Closed???

43. Signature Authorization and Access to Financial Systems

44. Signature Levels for Sponsored Projects • Level 1 • Research Accounting Services • Level 2 Personnel Transactions Only • Business Managers • Department Chairs • PIs • Level 3 • PIs • Business Managers • Other Authorized Individuals Policy: http://policies.temple.edu/getdoc.asp?policy_no=05.20.15 Form: http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/Controller's%20Office-banner/SignatureAuthorization-ESA.pdf

45. Finance Access Request Form • Access to TUmarketplace • Access to Self Service Banner • Access to COGNOS • Access to Compensation • Access to Budget Transfer Rights • http://voyager.adminsvc.temple.edu/EmployeeForms/Forms/Controller%27s%20Office-banner/Finance%20Access%20Request%20Form.pdf

46. Financial and Administrative Compliance • Office of Management and Budget Circulars • A-21 “Cost Principles for Educational Institutions” • Now in 2 CFR, Part 220 • http://www.whitehouse.gov/omb/circulars_a021_2004/ • A-110 “Uniform Administrative Requirements for Grant and Agreements with Institutions of Higher Education and Other Non-Profit Organizations” • Now in 2 CFR, Part 215 • http://www.whitehouse.gov/omb/circulars_a110/ • A133 “Audits of Higher Education and Other Non-Profit Organizations” • http://www.whitehouse.gov/omb/circulars_a133-lead/

47. Direct Costs • What is a Direct Cost? • Direct costs, as defined by OMB Circular A-21”Cost Principles for Educational Institutions,” are those costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity; or that can be directly assigned to such activities relatively easily with a high degree of accuracy. • Example: Salaries and wages, such as PI, research associate, lab technician, graduate research assistant; fringe benefits, travel, materials and supplies, equipment, subcontracts, specialized service centers • http://www.temple.edu/controller/Policy-GRPL01DirectandIndirectCost.pdf

48. Facilities and Administrative (F&A) Costs (also known as Indirect Costs or Overhead) • What are F&A Costs? • Costs as defined by A-21 are those costs incurred for common or joint objectives, and, therefore cannot be identified readily and specifically with a particular sponsored project • Example: • Administrative and Clerical salaries, general purpose software, clerical supplies • Facilities • What is an unlike circumstance?

49. Direct and Indirect Cost Policy • One of the Federal Cost Accounting Standards (CAS) to which Temple University must adhere is CAS 9905.502 which requires that the University consistently treat costs that are incurred for the same purposes and in like circumstances, as either direct cost only or indirect costs only. These guidelines define the criteria for determining how costs are charged to sponsored projects. • CAS and A-21 emphasize the importance of consistent application of cost accounting principles within institutions. • http://www.temple.edu/controller/grant_accounting/pol_proc/pdf/grpl01.pdf

50. Effort Reporting • After-the-Fact Reporting Institution • Effort Reporting System (Maximus) • Institutional Base Salary (IBS) • Types of Cycles • Semesterly • Quarterly • Responsible individuals for effort certification • Suitable means of verification • First hand knowledge