1. Assistant Director – Sponsored Research Administration
Contracts & Grants Process at a Research University FSU Alumni Center MAY 5, 2016
Post Award Processes
& Effort Reporting
Cathi Bass
Assistant Director – Sponsored Research Administration

2. Agenda Post Award Activities
Principal Investigator's (PI) Responsibilities
Compliance Regulations
Budget & Expenditure Monitoring
Cost Sharing
Award Closeout
Effort/FACET

3. Post Award Activities Award documents have been executed
Signed by appropriate institution official
Budget number assigned
Department/fund/project number
Cost sharing expenditure accounting
Research can begin
Adhere to scope of work
Collaboration/subcontracting to other individuals/institutions
Status reports
Technical reports
Payments will be held if not submitted timely

4. Post Award Activities Spending occurs
Personnel – Human Resources policies and procedures
Non Personnel – Purchasing/Travel/Subcontract/Non PO policies and procedures
Central Offices have role in reviewing allowability of expenditures
90 days prior to award end
New funding increment?
Request extension if needed/allowed
Notify university grants officer in accordance with timelines established
Billing/Collecting from agencies (central office responsibility)
Financial reporting to agencies (central office responsibility)
Amendments (SOW & Budgetary)
Contracting Officer for grantor and grantee

5. Principal Investigator Responsibilities
Award is to the Institution, not the PI
Understand agency rules/guidelines/restrictions
Conduct work timely/professionally
Comply with terms & conditions of award
Ensure expenditures benefit the project and are in compliance with award
Monitor budget vs. expenditure over life of project
Ensure commitments are met including cost share requirements
Obligations in proposals
2 months of PI’s effort/15% of PI time
Must be met whether paid from award or not

6. Compliance Requirements
Federal
Uniform Guidance (2 CFR 200) effective December 26, 2014
Effective for new awards/increments (some exceptions)
OMB Circulars applicable to University
A-21
A-110
A-133
Compliance Criteria “Cost Principles”
Direct Costs (personnel, lab supplies, travel)
Reasonable
Allocable
Consistent treatment of costs
Conform to limitations or exclusions
Facilities & Administrative (F&A) Costs – aka indirect/overhead
Negotiated rate with Feds applied to direct costs
Agency specific requirements
Terms and Conditions in award

7. Compliance Requirements
Non Federal
Terms and Conditions rule!!
University policies and procedures
Topics frequently cited in audits
Cost transfers onto or between projects – do it right the first time!
Expenditures late in the project – using up available balance
Cost share accounting/reporting
Effort reporting processes
Charging costs normally considered F&A directly to projects
Allocation of costs, especially computers and equipment
Burn rate – rate of spending on the project in relation to the time period of the award
Foreign travel

8. Budget & Expenditure Monitoring
PI responsible for ensuring expenditures benefit the project
Timing of when personnel need to be appointed
Timing of when supplies will be used
Collaboration with subcontractor in accordance with SOW
Periodic budget vs. actuals reports
Ensure anticipated expenditures are charged to project
Review for accuracy of expenditures that post to project
Rate of expenditures reasonable for pace of research progress

9. Cost Sharing Costs not borne by the sponsor
Costs must meet “cost principles”
Directly benefit the project
Types allowed:
Personnel
Non Personnel
Unrecovered Overhead (with agency approval)
Tuition
Included in proposal must account for cost share expenditures
Reporting may be required
Cost share amount NOT met may reduce award amount proportionately

10. Award Closeout SOW complete and final reports submitted
Expenditures are complete:
All charges incurred during project period are posted
Avoid late cost transfers
Charges posted allowable
Subcontractor
SOW complete
Final invoice processed timely
Effort reported for amount of time expended on project
Commitments met
Funded or not funded by award

11. Effort Reporting
What is effort? – Amount of time spent on a particular activity, whether directly charged to a project or cost-shared.
Expressed as a percentage of the total amount (100%) of time spent on compensated work-related activities
Instruction
Research/Creative Activity
Service/Administration
Sabbatical/Leave

12. Who is required to certify their effort
Any Instructor of Record on a course
Any employee paid on a sponsored project
Any employee working on a sponsored project
Any employee with a commitment on a sponsored project

13. Why Effort Reporting Matters
Satisfy Federal requirements – (prior OMB Circular A-21, J.10) – Uniform Guidance 2CRF
Support Salaries charged (direct & cost-shared) and effort expended on sponsored projects
Demonstrate compliance with effort commitments made to agencies
Demonstrate compliance with Florida’s 12-hour law through reporting to Board of Governors
Florida Statutes, s Required number of classroom teaching hours for university faculty members

14. Why Effort Reporting Matters
Consequences
Institutional Sanctions: fines and penalties; debarment from participating in federally-funded research
Individual Sanctions: civil and/or criminal sanctions (fines and imprisonment); debarment from participating in federally-funded research

15. How is effort tracked? A ssignments C ommitments and
F aculty
A ssignments
C ommitments and
E ffort Certification
T racking
FACET is Florida State University’s official effort reporting system.

16. FACET Support Contacts
Sponsored Research Admin
Phone
Kaytee Fletcher
Institutional Research
IR-FACET Contact
n/a
Matthew Earhart
Mev Verzaal

17. QUESTIONS