Outgoing Subawards Award Stage

1. Outgoing SubawardsAward Stage DSP:   Jessica Boyle GAO:  Jodi Kennedy May 24, 2017           Erin Brothers           Angie Klein           Kathie Gonzales           Britt Murdock           Edie Pierce-Thomas

2. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward(Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

3. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward (Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

4. DSP Subaward Process

5. SubawardsProposal Stage Recap • Roles and Responsibilities • PI determines collaborator status (contractor, consultant, subrecipient) based on Uniform Guidance/UI definitions • Budget, justification, conflict of interest policy • Proposal Submission • Type of Subaward (cost-reimburseable; fixed-price) • Follow sponsor’s guidelines • F&A calculation (Federally negotiated rate; sponsor’s limitation; de minimus of 10%) • Fixed Price Subawards (2 CFR 200.332, 200.201); require prior approval and cannot exceed $150,000 total

6. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward(Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

7. Project is Funded: It’s time to Issue the Subaward • If Subrecipient is other than U.S. university, send the Audit Certification and Financial Status Questionnaire (ACFSQ) to Subrecipient • Examples: foreign site, small business, hospital • PI reviews SOW and budget with Subrecipient and modifies if applicable • Any compliance issues have been resolved (i.e. COI, IRB, IACUC) • Prime Award is approved in DSP and GAO has issued AAAN

8. Example: Audit Certification and Financial Status Questionnaire (ACFSQ) Form

9. Starting a Preq • Currently, the process to request a NEW outgoing subaward for a sponsored project is through the UI Purchasing Requisition System or 'Preq System':http://www.uiowa.edu/ap-purchasing/preqs • Preq Resources for Departments: http://www.uiowa.edu/ap-purchasing/tools-departments *Note: Advanced Payment Subaward Requests should be noted in the comments on the Preq, see here for additional information on required documentation: https://dsp.research.uiowa.edu/advance-payments-outgoing-subawards

10. Issuing a New Subaward • If Subrecipient is a new vendor to the UI, click ‘Vendor is New’ button and UI Purchasing will send Vendor Application Form to Subrecipient • If Vendor is in database, but new address is needed, click on the box marked ‘Update Vendor Address’ • Make sure there is an email listed in the address line or internal comments of the Preq-this is where the subaward is sent and will prevent delays! Questions about a Vendor? e-mail Purchasing Vendor File Team (VFT) purchasing-vendor@uiowa.edu

11. Complete the Preq Attachments: • Statement of Work • Detailed budget- including supporting documentation for fringe benefits if not federally negotiated • Subaward Compliance and Reporting Requirements form • REQUIRED: under federal funding  • RECOMMENDED: for all other subawards • Audit Certification and Financial Status Questionnaire (ACFSQ)- required for Subrecipients other than U.S accredited institutions of higher education. (For example: foreign entities, small businesses, hospitals, etc.) • Federally Negotiated Indirect Cost Rate Agreement • If requesting advance payment, attach advance payment forms  • Other documentation as required by prime award What to Complete: • Use Category Code 99990000- specific for Subawards(this sets up DSP/GAO workflow) • Budget & Project period of performance dates  • Subrecipient contact email to whom the subaward draft should be sent • Sole Source Justification- if subaward exceeds $50,000 • Send Preq through Workflow Resource: https://dsp.research.uiowa.edu/subawards-university-iowa

12. Preq Category Code: 99990000

13. Subaward Compliance and Reporting Requirements Form

14. Subaward Compliance and Reporting Requirements Form (cont’d) • Compliance Section –NEW! • Will animal or human subjects research be performed by the Subrecipient? • Will human subjects data be exchanged? (mark as applicable) • UI to Subrecipient only • Subrecipient to UI only • Both ways? • Will the data be identifiable or de-identified? (add note in comments) • Data Management/Sharing Plan submitted to Prime funding agency?

15. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward (Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

16. Subaward Invoices & Payments • Subrecipient should submit invoices directly to Grant Accounting Office for payment  • uigao-subawardeeinvoices@uiowa.edu (preferred)  • 118 S. Clinton Street, Iowa City, IA 52242 • Subrecipient invoices the UI no more often than monthly but at least quarterly under Cost Reimbursement subawards. Fixed amount subawards may have different requirements. • *It is the PI/Department’s responsibility to monitor the Subrecipient and contact GAO or DSP due to lack of performance or invoices by the Subrecipient.

17. Subaward: Invoices & Payments • GAO receives, reviews and submits invoices to Accounts Payable for payment. GAO reviews and verifies:  • Invoice meets UI invoice requirements  • Invoice includes Certification statement and is signed • Invoice billing period falls within the Subaward budget period • Reviews expenses for consistency with Subaward budget • PI/Department receives "Receipt" notification from Accounts Payable. Prior to approving payment, the PI/Department is responsible for the following:  • Review invoice for consistency with subaward budget • Verify invoice is reasonable and consistent with subrecipient progress  • Assure compliance with the terms of the prime award • PI/Department contacts AP and GAO immediately with questions or if payment of an invoice should be placed on hold

18. Subaward: Subrecipient Monitoring PI, Department and GAO all have monitoring obligations • PI receives progress and invention reports (as specified in Subrecipient Compliance & Reporting Requirements form) • PI maintains documentation of review (email, annotation with “reviewed” and date) • PI maintains subrecipient reports and other documents for the required document retention period (for federal awards generally three years from the project end date) • PI monitors financial and programmatic progress of subrecipient, including verifying expenses are proper and in accordance with subaward budget and award terms and conditions • PI notifies DSP and GAO immediately with concerns involving subrecipient performance 

19. Subaward: Subrecipient Monitoring (cont’d) • Annually GAO requests and reviews subrecipient audits and/or financial reports • GAO may determine additional documentation or reporting requirements are needed • GAO works with DSP if changes are needed

20. Subaward: Closeout • IMPORTANT for GAO to receive final invoice by deadline established within subaward agreement in order to request funds and file final reports timely. • Grant Accounting sends a copy of the final invoice to the PI and Department for approval before submitting to Accounts Payable • PI/Department confirms completion of work • PI/Department reviews final expenses are consistent with subaward budget • PI/Department assures all required progress and invention reports have been or will be received • All reports will be retained by the PI and department • Fixed Price subawards only - GAO requests Certificate of Completion from subrecipient • If necessary, Department and GAO work with AP to close Subaward PO

21. ePro changes and process improvements • March, 1 2017 • GAO now submits Subrecipient invoices electronically to Accounts Payable allowing campus to view invoices as soon as voucher "Receipt" notification emails are sent. • May 1, 2017 • New Subaward (Uniform Guidance) specific assurances have been added to both the voucher "Receipt" notification email and ePro application. 

22. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward (Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

23. Subaward Amendments • BR (Budget Reference) for the prime award is indicated on the AAAN (illustration to follow) Link to information on DSP website on “Revising an Existing Subaward”: http://dsp.research.uiowa.edu/revising-existing-subaward

24. Carryover under Outgoing Subaward Amendments • If the BR does not change • The UI’s default is to add new funding to the previously authorized subaward amount • If the PI/department does not want to authorize carryover, contact DSP before submitting the subaward amendment request form • If the BR changes • The UI does notautomatically authorize carryover • If carryover is requested, contact DSP • Sponsor approval • Confirmation from GAO of the amount of unexpended funds • PI’s approval

25. Finding the BR (Budget Reference)

26. Subaward Amendment Request Form (Sample) https://dsp.research.uiowa.edu/sites/dsp.research.uiowa.edu/files/Subaward%20Amendment%20Request%20Form%2012-6-16.pdf

27. Table of Contents • Subaward Process-Where are we? (Erin Brothers) • Issuing a New Subaward (Britt Murdock) • Invoicing, Monitoring and Closeout (Angie Klein) • Subaward Amendments (Jessica Boyle) • Pitfalls and DSP Research Tracker (Kathie Gonzales)

28. Pitfalls: Reasons Your Subaward May Be Delayed • Attachments or required information are missing from the Preq • Budget does not match Preq dollar amount • Vendor name in Preq system does not match subrecipient name • Agreement is pending subrecipient signature (this shows in the Purchasing Workflow as waiting on DSP approval;  • For a more accurate status: see DSP Tracker for more detailed information) • Subawards under prime contracts generally take longer to draft than subawards under prime grants • Business Associate Agreement (BAA) may be required

29. Finding Subaward Documents and Status Information • Use Simple Search for any single identifier (Req ID/PO number, etc) • Advanced Search on multiple identifiers: • DSP Item # (formerly DSP Sequence number) • Req ID/PO # • Grant Program # • UI Investigator 

30. DSP Research Tracker Subaward Status • DSP Research Tracker • Click on “project”, then expand “Out Going Subawards” (click on “+”) to see status information • Status information available in simple search tab. • Status Categories • Pending – Agreement Requested • Pending – Draft Sent to Subawardee • Pending – Partially Executed and Pending UI Action • Funded/Approved

31. Feedback & Upcoming Courses Thank you for attending!  Please complete the UI Learning & Development Survey-we value your feedback! Stay tuned!Changes to simplify how to request an Outgoing Subaward are in the planning stages with Purchasing, ITS, GAO & DSP in late 2017/early 2018 Ideas for classes from GAO or DSP? Let us know and we would be happy to reach out to your department or campus wide as applicable.

32. Contact Us • Division of Sponsored Programs (DSP) • 2 Gilmore Hall • Phone:  335-2123 • Email:  dsp-contracts@uiowa.edu • https://dsp.research.uiowa.edu/dsp-staff-directory • Grant Accounting Office (GAO) • 118 S. Clinton Street • Phone:  335-3801  • uigao-subawardeeinvoices@uiowa.edu(for submitting invoices for payment) • https://gao.fo.uiowa.edu/contact-us Other Resources: https://dsp.research.uiowa.edu/subawards-university-iowa https://gao.fo.uiowa.edu/subawards/ui-departments