Office of Budget and Sponsored Operations

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Office of Budget and Sponsored Operations

• Post-Award Grants Contracts Accounting

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Business Finance
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Office of Budget and Sponsored Operations
Shelly Dusterhoff, Acct Prof IV Anna McCoy, Acct
Prof IV Sherry Oligny, Acct Prof IV
Vicki Fuller, Budget Analyst Belinda Pearson,
Budget Analyst
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Sponsored Operations Mission Is To

• Support KSUs instruction, research, and public
  service goals
• Advise on grants/contracts fiscal matters
  relating to Federal and State laws, BOR as well
  as University rules, regulations, and policies
• Insure KSUs business interests are protected in
  the operation of grants/contracts
• Comply with all provisions of contracts/grants
• Maintain grants/contracts auditable records
• Prepare and file required fiscal reports
• Bill and collect costs incurred on
  grants/contracts
• Provide Project Directors accurate and timely
  reports
• Provide customer service to the KSU community and
  external agencies

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What Can The Office Of Budget And Sponsored
Operations Do For KSU And You?

• Reporting and compliance with federal and state
  regulations
• Provide monthly reconciled reports
• Provide ad hoc reports
• Monitor and administer grants/contracts policies
• Billing and collection of grants and contracts
  awarded to the University
• Fiscal reporting
• Grant close out
• Respond to auditor request (internal and
  external)
• Grants and contracts records retention

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When You Ask For Our Advice

• We look at several aspects of the transaction.
• Is it legal? (A-133, A-21, A-110)
• Is it within BOR policy? http//www.usg.edu/fiscal
  _affairs/bpm_acct/
• Is it within KSU policy? http//www.kennesaw.edu/b
  udgets/grants/PPM.HTM
• Is it in the grant and/or contract budget?
• Is it or could it be viewed as unethical?
• Is there an appearance of a conflict of interest?
• Would it put the reputation and integrity of KSU
  at risk?

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Getting a Grant

• The Office of Sponsored Operations will assign a
  Grant to the new grant award once we have
  received all the necessary information from the
  Pre-Award Office, Office of Sponsored Programs..
• Once we receive the award, we will send the
  Project Director an email notification that the
  award is in our office and that we will be
  contacting the Project Director for a post-award
  meeting.
• At the Post-Award meeting
• There is an opportunity to ask questions and
  inform our office of any unique situation in the
  award
• Grant, Grant Speedchart , Grant Speedtype
  provided
• Grant Overview Sheet (summarizes the general
  information of the award)
• Website links of contact information, policies,
  etc.
• Project Directors Responsibilities summary

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What to expect next?

• Once the Project Director has attended a
  Post-Award Meeting, he/she can start to incur
  expenses on behalf of the project. In special
  circumstances certain sponsors allow pre award
  spending.
• Types of Expenses
• Personnel Human Resources
• Travel Business Services
• AGSs Business Services
• PCard - Business Services
• Contracts (Subcontract/Consultant)

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Contact List

• Human Resources Dept. HR Representative x6030
• Travel Karen Gardner, AP Manager x3622
• AGS Karen Gardner, AP Manager x3622
• Vendors/PCards Don Humphrey, Acct Prof IV x3672

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Let Us Know How Your Project Is Progressing

• Let us know of any changes.
• Forward sponsors written approval.
• Request meetings.
• Review your monthly grant/contract reports.
• Notify us of any discrepancies in a timely
  manner.
• Dont be afraid to ask questions.
• Talk to us early.
• Remember We Are Here To Help You!

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What we need help with?

• Cost Share Documentation
• Time and Effort Reports
• Review of reports in a timely manner
• Keep us informed of any changes or upcoming
  events
• Always ask questions

• Remember We Are Here To Help You!

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Policies Procedures Where To Find Them?

• Internal Links (KSU)
• Office of Budget and Sponsored Operations
• http//www.kennesaw.edu/budgets/grants/
• Office of Business Services
• http//www.kennesaw.edu/businessservices/
• Office of Human Resources
• http//www.kennesaw.edu/hr/
• External Links
• Office of Management and Business (OMB) (A-21,
  A-133, A-110) http//www.whitehouse.gov/omb/circu
  lars/index-education.html
• Teacher Quality http//www.coe.uga.edu/teacherqu
  ality/
• National Science Foundation (NSF) Policy Index
  http//nsf.gov/bfa/dias/policy/index.jsp
• Fund for the Improvement of Postsecondary
  Education (FIPSE) http//www.ed.gov/about/offices
  /list/ope/fipse/index.html
• Georgia Humanities Council (GHC)http//www.georg
  iahumanities.org/
• Georgia Department of Education (GA
  DOE)http//www.doe.k12.ga.us/index.asp

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FAQs

• How do we notify you of policy changes?
• Via Email
• Via Website
• Via Meetings
• Recent Policy Changes
• Website updated to reference federal regulations
  with KSU policy

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Additional FAQs

• 1. I've received an award letter from an agency.
  How soon can I get a project number (so I can use
  the funds)?
• All sponsored agreements should be routing
  through the Office of Sponsored Programs (OSP). 
  Once OSP receives the fully executed contract and
  all required documents are in place, the new
  award information will be forwarded to the Office
  of Sponsored Operations. The office will then
  review the information for completeness, set up
  the account and coordinate a post award meeting
  with the Project Director and his/her support
  staff. 
• 2. What is the difference between a subcontract
  and a consultant agreement?
• The primary difference is that a subcontract is
  almost invariably with another institution or
  business and a consultant agreement is almost
  invariably with an individual (non-KSU
  employee).  Subcontractual effort usually entails
  a complex portion of the primary project to be
  performed at another institution or business. 
  The agreement would usually involve the other
  institution's full project costs, including its
  negotiated Indirect Cost (FA) Rate, and come to
  us with a statement of work, full budget and a
  letter of intent to perform the assigned task
  should an award be made.  Consultant effort is
  usually limited to the performance of one
  activity by one individual.  Activity is
  generally short term or infrequent and the pay
  line is usually determined by the grant or
  contract agreement.

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Additional FAQs

• 3. How do I request and track my indirects
  generated from my grant/contract?
• Indirects are determined on a quarterly basis by
  Office of Budget and Sponsored Operations. There
  is no need to request the indirects. The Office
  of Sponsored Operations will notify Project
  Director, the Department Chair, the Dean, and the
  Business Manager of the indirects. Then the
  office submits the appropriate paperwork to the
  Budget Office to move the funds to the Dean's
  indirect account. From that point, the college
  Business Affairs Manager will allocate the
  indirect funds. All tracking of indirect monies
  (once placed into the Dean's indirect account) is
  done by the college Business Affairs Manager.
• 4. What is the policy regarding Procurement
  Cards (P-Card)?
• During the last 60 days of the award period no
  procurement card charges should be booked to your
  grant.  Any procurement card expenses that are
  not on KSU's ledgers by the grant end date will
  become the responsibility of the department the
  grant is housed in.  For example, if your grant
  ends 6/30/04, no P-Card  charges should be done
  after 4/30/04.
• It is the responsibility of each Project
  Director to verify that all procurement card
  charges booked to his or her grant are in
  compliance with the award/contract.  If invalid
  or unauthorized purchases are booked to a grant
  using a procurement card, the College/Department
  budget will absorb the expense.  If the expenses
  cannot be absorbed by the College/Department,
  i.e. expenses cannot be paid with state funds,
  all charges will become the responsibility of the
  Project Director.  

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Additional FAQs

• 5. Where do I submit my paperwork for Issue
  Payments, Issue POS, etc. (i.e. travel expense
  statements, AGSs with back up, etc.).
• All paperwork (with approval signatures for
  project directors, etc) need to be sent to the
  Office of Budget and Sponsored Operations for
  final approval before processing by Business
  Services.
• 6. How do I pay a stipend?
• You pay a stipend through Kennesaw State
  University's AGS system. You create the AGS using
  the vendor "Stipends" and then detail the person
  (s) information in the item description box.
  Required information to pay a stipend Name,
  Mailing Address, Social Security Number, Purpose
  of Stipend, and Flat Rate.

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Additional FAQs

• 7. How do I pay a consultant?
• You pay a consultant through the Kennesaw State
  University's AGS system.
• Your back up for the AGS is an invoice from the
  consultant, a signed consultant form with resume
  of the consultant, and a signed sole source form
  (if agreement is 5,000.00 or greater and
  individual is not named in your grant contract).
  The consultant form, resume and sole source form
  can be processed ahead of time through the office
  of Sponsored Operations. The office will keep the
  forms on file and match up to the AGS and invoice
  when submitted.
• 8. How do I pay a lecturer?
• You pay a lecturer through the Kennesaw State
  University's AGS system.  Your back up for the
  AGS is a signed lecturer form.  The lecturer form
  can be processed ahead of time through the office
  of Sponsored Operations. The office will keep the
  form on file and match up to the AGS when
  submitted.
• 9. Can I purchase food and/or alcohol on my
  project?
• Food can be purchased on a project only with
  prior written approval from the sponsor.

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Additional FAQs

• 10. Can I pay for my mobile telephone on my
  project?
• A mobile telephone can be paid using project
  funds only if approved in writing by the sponsor.
  
• 11. What kind of backup documentation is needed
  for purchases?
• With every expense, you should have
•              An itemized/detailed receipt/invoice
•              Purpose and how the expenses use
  relates to your grant
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• If applicable to type of expense
•              Name of Event
•              Date, time, and location of event
  this purchase was made for
•              List of attendees (Participants) at
  event
•              Agenda for the event/workshop or
  other supporting documentation
• Prior approved contractual, subcontract,
  lecture agreement etc
• Project Director Prior Approval Form for
  Grant/Contract Purchase (P-Card)

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Additional FAQs

• 12. What is cost sharing?
• Cost sharing is the dollar amount provided by
  Kennesaw State in support of a sponsored
  agreement or commitments of a third party for a
  KSU-sponsored project. All cost share expenses
  must be allowable under applicable cost
  principles (OMB A-21). Cost share expenses must
  be necessary and reasonable for the
  accomplishment of the project or program. Cost
  share expenses must be incurred during the
  effective dates of the project. Additionally,
  cost share expenses can only be used for one
  sponsored project.

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Additional FAQs

• 13. Does cost share need to be documented and
  why?
• Yes, it must be documented. When cost
  share is submitted in a proposal KSU is obligated
  to provide the cost share if the proposal is
  approved. Cost Sharing/Matching is defined as all
  contributions, including cash and third party
  in-kind that meet the following criteria
• ? verifiable
• ? not included as contribution for any
  other federally assisted project or
  program
• ? necessary and reasonable for
  accomplishment of objectives
• ? allowable
• ? provided for in the approved budget
  when required by the federal awarding agency
• Providing cost share documentations to
  the Office of Budget Sponsored Operations is
  the responsibility of the Project Director .

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Additional FAQs

• 14. If I receive a check from my sponsor, what
  do I do with it?
• Should you receive a check from your
  sponsor, please bring the check to the Office of
  Budget and Sponsored Operations.
• 15. What are indirect cost (FA) rates?
• Indirect cost rates, also known as
  Facilities Administration (FA), are Federally
  negotiated rates that allow a grantee institution
  to recover certain costs incurred for joint or
  common objectives and therefore cannot be
  specifically identified with a particular
  sponsored project.  These costs include general
  administration, building operation and
  maintenance, depreciation, and similar costs.
• 16. What constitutes a direct cost?
• Direct costs are costs that canbe
  specifically identified to a particular project
  or program. Examples include salaries, travel,
  equipment, or laboratory supplies.

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Additional FAQs

• 17. Isn't the Principle Investigator the
  Authorized Official?
• No. All contract and grant proposals are
  submitted on behalf of Kennesaw State University.
  Therefore, it is necessary that any such proposal
  have the endorsement of those individuals
  responsible for carrying out the project (e.g.,
  the Project Director, the Department Head) as
  well as those individuals authorized to commit
  the university's resources and/or enter into a
  legal contract for services. The Vice President
  of Business and Finance is the only authorized
  official that can enter into a contract or grant
  for Kennesaw State. Prior to submission, all
  sponsored project proposals, grants,
  sub-contracts, and contractual agreements must be
  reviewed by the Office of Sponsored Programs to
  ensure institutional eligibility, conformity to
  sponsor guidelines, accuracy of budget,
  applicability of cash match and cost-sharing,
  human subjects use approvals, etc. Proposals are
  reviewed to ensure that any commitments included
  are consistent with university policies, as well
  as to ascertain approval by department chairs and
  deans.

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Additional FAQs

• 18. What is our Fiscal Year?
• Fiscal Year refers to the period of time
  between July 1 - June 30 for a given year (i.e.,
  FY06 July 1, 2005 - June 30, 2006). Therefore,
  if your grant runs September 1, 2005 to August
  30, 2006, you've crossed into a new fiscal year,
  which may have different fringe cost rates.
• 19. Can I pay my department's telephone bill on
  my project?
• With prior written approval by the
  sponsor to pay telephone charges, you may pay the
  charges directly related to the project but not
  the full departmental telephone bill.
• 20. Can I pay for magazines from my project and
  have them sent to my home?
• You may use project funds to pay for
  institutional subscriptions, which are sent to
  your institution's address, but not those
  subscriptions sent to a non-institution address.
• 21. Can I pay for my memberships from my project?
• You may only pay for institutional
  memberships as approved by the sponsor.  You may
  not pay for memberships in Civic, Community,
  Country Club, and Social or Dining Clubs.

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Additional FAQs

• 22. How do I interpret my QuickBooks reports?
• On the Excel Cumulative Report if you
  look at the Uncommitted Balance" column, if the
  numbers in each row are positive, this is the
  amount remaining to spend by category. If
  negative, this is the amount overspent by
  category.
• On the "Transaction Detail" Report if
  you look at the very last row on the report
  titled "Total", this number should be negative,
  showing you have money left to spend.

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In Closing
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Questions?