Alliance Meeting May 18, 2006 National Science Foundation Division of Grants and Agreements Al Wilson, Grants Management Specialist (703) Division of Institutional and Award Support Rosalind Jackson-Lewis, Team Lead Monitoring (703)

Grants vs Cooperative Agreements Grants - NSF Role Hands Off Project Minimal Monitoring Cooperative Agreements - NSF Role Substantial Monitoring & Some Degree of Shared Responsibility NSF Technical & Managerial Responsibilities Specified in the Agreement

Grants and Cooperative Agreements Awards belong to the Institution Primary Responsibility - PI & Institution Annual reporting tied to proposal activities, grant conditions and/or milestones Annual and Final Reports must be filed on a timely basis.

Communication Lines Principal Investigators (PI)- NSF Program Officials Sponsored Research Officers (SRO)- DGA Grants Specialist Controller’s Office- NSF Grant Accountants in Division of Financial Management Accounting and Financial-Cost Analysis & Audit Resolution Branch (CAARB)

Program Officer Determines who will be recommended for award Recommends funds to support awards in total Address Technical or Scientific questions Approves Changes in project objective or conditions Approves Extensions for Grants, Participant Support Changes, Supplemental support

Relevant Roles of Awardee Awardee Role Awardee has full responsibility for the conduct of Project or Activity and for adherence to the award conditions Awardee agrees to comply with the applicable Federal requirements and for the prudent management of all expenditures and actions Consistent with award terms and conditions; Expenditures must be allowable, allocable, and reasonable, and all actions must be: Consistent with NSF and awardee policies; Represent effective utilization of resources; and Do not constitute a significant project change.

Fastlane Post-Award Notifications and Requests Exhibit III-1 highlights the most frequent areas where specific notifications and requests for approval are required. Type of Grantee Notification Grantee Approved No-Cost Extension Significant Changes in Methods/Procedures Short-Term Absence of the PI/PD Type of Grantee Request NSF Approved No-Cost Extension Request for Supplemental Support PI/PD Transfer from One Organization to Another

Grantee-Authorized Approvals Virtually All Budget Changes are PI’s Choice – Subject to Organizational Approval 90 Day Pre-Award Costs First No-Cost Extension for Grants

Reporting Annual Reports Due 90-days prior to Expiration Date Required for ALL Standard & Continuing Grants and Cooperative Agreements Final Reports Due Within 90-days after the Expiration of an Award Required for ALL Standard & Continuing Grants and Cooperative Agreements Required for Individual Research Fellowships per Program Solicitation

Time & Effort Reporting System to document and support salary charges to Federal awards – labor is a primary driver on most NSF awards – Internal use to know what activities employees are spending their time on (Management tool) Time & attendance records – vacation, sick, or present for duty vs. Time & effort reports – what activity the employee was working on?

OMB Circular A-21 Time & Effort Reporting Official records – by academic periods - semester, quarter Reasonably reflect activities employee is compensated for Encompass both sponsored projects and other activities

OMB Circular A-21 Time & Effort Reporting Plan Confirmation Initially based on budget or assigned work which is then adjusted to actual if there are modifications Includes statement confirming that work was performed as budgeted. After the Fact Activity Reports Prepared each academic term for faculty and professional staff Other employees at least monthly and coincide with payroll

Participant Support Costs Participants or Trainees (not employees – exception school districts – teacher training) Stipends, subsistence allowance, travel, registration fees, copies, tuition Funds approved in the budget may not be re- budgeted to other expense categories with out prior written approval of the NSF program officer

Participant Support Costs Awardee organizations must be able to identify participant support costs. Participant Support Costs is not a normal account classification Highly recommended that separate accounts, sub-accounts sub-task or sub-ledgers be established accumulate these costs. Should have written policies & procedures.

Participant Support Costs Written prior approval from the NSF Program Officer is required for reallocation of funds provided for participant or trainee support (see Article 7). The prior approval requirements identified above (as well as other types of award related notifications stipulated in GPM Exhibit III-1) must be submitted electronically to NSF through use of the NSF FastLane system at

Participant Support Costs … Typically excluded by NSF from application of the indirect cost rate (MDTC – and pass through funds – such as stipends) Participant support – eligibility – what did participants have to do to receive the payment Documentation of attendees at conferences or workshops

Participant Support If reallocated – did NSF PO approve in writing? Policies and procedures for determining what were the participant support costs (copies for handouts at a workshop?) If award still active explain change to PO – example – 50 people sought for workshop only 30 were interested – increased stipend?

Meetings & Conferences Food and beverages Integral and necessary part of conference Reasonable amount for participants and attendees Can be allowable as participant support costs Employees on travel status should reduce per diem if meals provided

Entertainment Cost of entertainment, amusement, social occasions and any costs directly associated (baseball game, buses, lodging, meals, salaries of employees hosting) are unallowable No Federal funds may be spent on alcohol (includes cost sharing and program income)

NSF Consultant Limitation Consultant Services

Post-Award Monitoring The purpose of the review is to evaluate the effectiveness and efficiency of the policies and procedures that your organization has in place to manage federal funds, and to provide an opportunity for NSF to offer business assistance.

Accessing Documents on the NSF Web Site Web Address: Click Grants & Awards Click Proposal Preparation  Grant Proposal Guide (GPG)  FastLane info Click Award Administration to locate DGA home page CAAR home page:

Accessing Documents on the NSF Web Site (cont’d) Under DGA home page  Policies & Procedures  NSF Specific (GPM, GC-1, FDP)  OMB Circulars  Prospective New Awardee Guide

Federal Government Requirements – Office of Management and Budget OMB A-21 - Cost Principals – Colleges & Universities 1/a21_2004.html 1/a21_2004.html OMB A-110 – Administrative Conditions Non- Profit & Colleges 0/a110.html 0/a110.html OMB A-133 – Audit Requirements (>$500,000 per year in all Federal expenditures) 3/a133.html 3/a133.html

NSF Requirements Grant Policy Manual t.htm t.htm Cooperative Agreement Conditions df df Program Announcement htm htm Cooperative Agreement – itself (read it)

Keys to Success Know Requirements (award conditions, NSF requirements, use GPM and Exhibit III, GC-1, OMB Circulars) Good Accounting Practices Meeting Research Objectives Document Approvals by/communication with NSF Program and Grant Officials