Grant and Contract Accounting Q&A Session July 26, 2016 Presenters: Tara Bergin Angie Mullen with special guest, Andra Sawyer

Topics for Discussion NRSA Training Grant Reconciliation – GCA processes DHHS Payment Management System G to P account changes First Class Travel Regulation changes

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/

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

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

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.

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 Termination notices are due 30 days after the trainee terminates. This is the only accountability to NIH that each individual was correctly paid, but it also provides contact and programmatic info. GCA will review these, certify and send onto NIH or advise on corrections needed and return to the dept. PI TRAINEE PI GCA NIH

B. HENDERSON’S APPOINTMENT 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

OTO FORM

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

Training Grants - Rebudgeting Trainee Other

Training Grants - Rebudgeting Trainee Other

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

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

Travel on Federal Awards Best Practices Purchase of airline tickets PAFC Website info on Federal Travel: https://f2.washington.edu/fm/pafc/travel

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

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

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).

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

Any other questions? Next Brown Bag – October 26, 2016