Sponsored Program Administration ___________________________________________________________________ Post Award Services

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Sponsored Program Administration_________________
__________________________________________________
Post Award Services
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Overview of Post Award- Authorization to Budget
-SPA Expenditures- Cost Transfers- Budget
Amendments- Cost Sharing- Effort Reporting-
Subrecipient Monitoring
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Post Award

• Establish sponsored projects
• Chartfield Combinations (CFC)
• Load budgets
• Approve/process re-budgeting and cost transfers
• Invoice sponsors for non-deliverable awards
• Track and budget payments
• Establish cost share accounts
• Oversee fiscal and administrative compliance
• Prepare and submit financial reports
• Oversee project close-outs
• Establish residual accounts
• Negotiate Facilities Administrative cost rate
• Oversee effort reporting
• Perform subrecipient monitoring

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Departments / Colleges

• Work on project
• Initiate charges to SPA projects
• Monitor expenditures for compliance
• Invoice for milestone/deliverable based awards as
  applicable
• Review and reconcile accounts monthly

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Post Award Staff

• Laura Slizewski
• Director, Post Award Services
• Tammy Murrell
• Manager, Cost Reimbursement Analysis
• Jennifer Guy
• Accounting Manager
• Chris Fick
• Accountant III
• Grace Anderson
• Accountant II

• Ashley Hawkins
• Accountant II
• Cheyanna Mitchell
• Accountant II
• Eulonda Palmer
• Accountant II
• Rhea Obermeyer
• Accountant II
• Alice Wynn
• Accounting Assistant

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Department Assignment
DIVISION OF SPONSORED PROGRAM ADMINISTRATION DIVISION OF SPONSORED PROGRAM ADMINISTRATION DIVISION OF SPONSORED PROGRAM ADMINISTRATION DIVISION OF SPONSORED PROGRAM ADMINISTRATION DIVISION OF SPONSORED PROGRAM ADMINISTRATION
POST- AWARD DEPARTMENT/ACCOUNTANT LIST POST- AWARD DEPARTMENT/ACCOUNTANT LIST POST- AWARD DEPARTMENT/ACCOUNTANT LIST POST- AWARD DEPARTMENT/ACCOUNTANT LIST POST- AWARD DEPARTMENT/ACCOUNTANT LIST

Jennifer Guy Jennifer Guy Grace Anderson Grace Anderson
000XXXXX College of Arts, Humanities Social Sciences 04200000 Cellular Biology Anatomy
06020000 CCRR 04210000 Biochemistry
07XXXXXX College of Business 04350000 Family Medicine
08XXXXXX College of Education 04360000 Pathology
09XXXXXX College of Science Mathematics 04380000 Psychiatry
10600010 AHEC
15XXXXXX Research Administration Cheyanna Mitchell Cheyanna Mitchell
04312501 Sickle Cell 02XXXXXX College of Dental Medicine
04250000 Vascular Biology Center
0437XXXX Pediatrics
Christopher Fick Christopher Fick
04240000 Center for Biotechnology Genomic Medicine Eulonda Phillips Eulonda Phillips
04570000 Immunotherapy 04230000 Pharmacology
045XXXXX Cancer Center 04280000 Emergency Medicine
0429XXXX Neurosurgery
0431XXXX Dept. of Medicine
Rhea Obermeyer Rhea Obermeyer 0432XXXX Neurology
010XXXXX College of Allied Health 04340000 Ophthamology
03XXXXXX College of Graduate Studies 04390000 Radiology
04245000 Clinical Pharmacy 04610000 UGA Partnership
04270000 Anesthesiology 0447XXXX Misc. MCG
04300000 Physiology 0416XXXX Misc. MCG
04371500 Georgia Prevention Center 0476XXXX Misc. MCG
04800000 Biostatistics
06XXXXX IPPH Ashley Wehr Ashley Wehr
10XXXXXX Other Administrative Units 0426XXXX IMMAG
20XXXXXX Other Administrative Units 04330000 OB/GYN
30XXXXXX Other Administrative Units 044XXXXX Surgery Mix
40XXXXXX Other Administrative Units 05XXXXXX College of Nursing
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Chart Field Combination

• Fund-Department-Program-Class-Project-Account
• Fund either 21021 or 20000
• Department number determined by PI home
  department
• Program 12XXX research 13400 other sponsored
• Class defines source of funds
• Project based on sponsor name
• Account documents expense or revenue detail

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Types of Awards

• Clinical trial contracts
• Non-clinical trial contracts
• Federal contracts
• Federal grants
• Non-federal grants
• Different fiscal/management concerns for each type

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Authorization to Budget

• Budget does not equal cash
• A-to-B allows spending before cash received for
  deliverable based/fixed price projects

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Authorization to Budget

• Use when
• Grant not yet awarded or contract not fully
  executed but within budget period timeframe
• For clinical trials, when department wants to
  spend before deliverable based payments are
  received

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A-to-B Benefits

• Expenses post to correct CFCno cost transfers
• Year-end issues reducedno RI transfers off RI
  funds in following year
• Effort adjustments made through effort system
• Easier to track real-time expenses to project

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SPA Project Expenditures

• An allowable expense on a SPA project must
  benefit the project and be
• Necessary
• Reasonable
• Allocable
• Consistently treated
• Review contract or awarding documents, sponsor
  specific guidelines, GRU Policies, Uniform
  Guidance (formerly A21 Cost Principles)

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SPA Project Expenditures

• Direct Costs
• Easily identifiable with the project
• Can be charged to the project
• Indirect Costs
• Common or joint objectives
• NOT easily identifiable with a project
• Can NOT be charged directly to the project

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Cost Transfers
Occasionally, it is necessary to correct how
expenses were originally charged. Review
monthly. Obtain ALL appropriate approvals PRIOR
to submitting to SPA REMEMBER SPA has a 60 day
cost transfer policy DSPAs Cost Transfer
policy may be found at www.gru.edu/research-admin
/spa/policy.php Cost Transfer Guidelines
www.gru.edu/research-admin/spa/managetools.php
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Cost Transfers

• An expenditure charged to one account/project is
  moved to another account/project, after the fact
• Submit as soon as possible after the error is
  discovered. Must be processed within 60 days of
  the ORIGINAL charge hitting the general ledgers
• Over 60 days is an exceptional circumstance and
  will require additional justification and
  approvals

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Requirements

• Allowable expense
• Submitted promptly
• Signed by all affected departments certifying the
  correctness of the transfer
• Supported by proper explanation and documentation
  which
• Specifically identifies the original charge
• Fully explains how the error occurred

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Cost Transfers Over 60 Days

• Transfers submitted beyond 60 days are
  exceptional circumstances and require additional
  justification and approvals.
• Include answers to the following four questions
• Why was this expense charged to the wrong project
  originally?
• How (specifically) does the expense benefit and
  why should it be transferred to the proposed
  project?
• Why is this transfer being requested more than 60
  days after the original transaction?
• What action is being taken to eliminate future
  need for cost transfers of this type?

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Some RED FLAGS

• Cost transfers near or after the end of an award
• Inadequate documentation
• Transferring a cost more than once
• Cost transfers more than 60 days old
• Large volume of transfers from departmental
  accounts to sponsored accounts
• Explanations that create more questions than
  answers

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Budget Amendments

• To move funds between categories after an award
  has been made.
• Must be a legitimate need for the re-budget
• Must be within the sponsoring agencys guidelines
  
• Must be consistent with GRUs accounting
  practices

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Budget Amendments
Budget Amendment Form submitted to
DSPA www.gru.edu/research-admin/spa/forms.php SPA
Guidelines www.gru.edu/research-admin/spa/manage
tools.php
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RED Flags

• Transfer of significant funds during the last
  three months of the project
• Rebudget to purchase equipment in the last three
  months of an award
• Explanation for the change creates more questions
  than answers
• Request evolves from lack of management of
  projects at the departmental level
• Rebudget of funds to pay personnel not in
  origianl budget
• Request falls outside the written guidelines from
  the sponsor or creates a change in the scope of
  work (advance written sponsor approval may be
  necessary)

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Cost Sharing

• Cost Sharing is the portion of total project
  costs NOT paid by the sponsoring agency

Mandatory cost sharing Required by
sponsor Quantified in proposal Voluntary
COMMITTED cost sharing NOT required by
sponsor Quantified in proposals budget or
narrative Voluntary UNCOMMITTED cost sharing NOT
formally required by sponsor NOT quantified in
the proposal or narrative
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Why is Cost Sharing Important?

• We must document and verify mandatory and
  voluntary committed cost sharing amounts
• We need accurate accounting of costs for
  management (how much does the project cost)
• Cost Sharing impacts the FA (Indirect) base
  calculation

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Over-the-Cap Salary

• Per Federal Regulation, some federal agencies
  will not reimburse salaries on their awards at an
  annual rate that exceeds the Salary Cap.
• The difference in the total amount of salary that
  should be charged to the project and the
  proportionate Salary Cap is treated similarly to
  cost sharing at GRU.

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How do I Set Up a Cost Share or Cap Account?

• Funding for Cost Share and CAP accounts must come
  from non-restricted funds (not another grant)
• Cost Share Authorization Form
• www.gru.edu/research-admin/spa/forms.php

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Over-the-Cap Calculation

• Use Post Award template to determine amount
  required to cover over-the-cap salary
• Variables are FTE, percent of effort, budget
  period, and current cap
• Divide this amount by 12 to determine monthly
  charge
• If wait until end of budget period to verify cap
  amount, can lead to budget issues

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Effort Reporting

• Effort the amount of time an individual spends
  on professional activities compensated by the
  institution
• Effort Reporting a formal verification that
  distribution of effort worked matches
  distribution of salary received

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Committed Effort

• The amount of effort the PI/employee has told the
  sponsoring agency they will commit to the project
  (includes cost share amounts)
• Granting agencies expect this commitment level
  for Key Personnel
• Prior approval from granting agency is required
  in some instances for changes of effort

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Basics of Effort Reporting
Proposal/Award
Salary Distribution
Generation of Reports
Verification of Distribution
Certification of Effort
Submission of Reports
Monitoring of Submissions
Creating Adjustments
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• Effort Certification Verifies Actual Effort
  Performed Matches Salary Distribution

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Effort Reporting

• Required Monthly per GRU Policy
• Populated for prior month by the 3rd business day
  of current month
• Submitted by 10th business day deadline
• Required for
• Faculty
• Any staff paid from Sponsored Projects
• http//www.gru.edu/ie/effort/index.php

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Subrecipient Monitoring

• New requirements under the Uniform Guidance when
  Federal funds are awarded under a subcontract
• Department must review invoices and programmatic
  reports
• SPA will pay invoices after approved by
  department
• SPA will monitor for completion/results of
  subrecipients Single Audit