2. Alliance Meeting May 18, 2006 National Science Foundation Division of Grants and Agreements Al Wilson, Grants Management Specialist (703) 292-4835 awilson@nsf.gov Division of Institutional and Award Support Rosalind Jackson-Lewis, Team Lead Monitoring (703) 292-8244 rjackson@nsf.gov

3. 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

4. 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.

5. 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)

6. 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

7. 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.

8. Fastlane Post-Award Notifications and Requests Exhibit III-1 highlights the most frequent areas where specific notifications and requests for approval are required. http://www.nsf.gov/pubs/manuals/gpm05_131/ex3_1.pdf http://www.nsf.gov/pubs/manuals/gpm05_131/ex3_1.pdf 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

9. 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

10. 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

11. 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?

12. 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

13. 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

14. 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

15. 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.

16. 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 https://www.fastlane.nsf.gov.

17. 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

18. 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?

19. 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

20. 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)

21. NSF Consultant Limitation Consultant Services

22. 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.

23. Accessing Documents on the NSF Web Site Web Address: http://www.nsf.gov http://www.nsf.gov Click Grants & Awards Click Proposal Preparation  Grant Proposal Guide (GPG)  FastLane info Click Award Administration to locate DGA home page http://www.nsf.gov/bfa/dga/ CAAR home page: http://www.nsf.gov/bfa/dias/caar/start.htm

24. 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

25. Federal Government Requirements – Office of Management and Budget OMB A-21 - Cost Principals – Colleges & Universities http://www.whitehouse.gov/omb/circulars/a02 1/a21_2004.html http://www.whitehouse.gov/omb/circulars/a02 1/a21_2004.html OMB A-110 – Administrative Conditions Non- Profit & Colleges http://www.whitehouse.gov/omb/circulars/a11 0/a110.html http://www.whitehouse.gov/omb/circulars/a11 0/a110.html OMB A-133 – Audit Requirements (>$500,000 per year in all Federal expenditures) http://www.whitehouse.gov/omb/circulars/a13 3/a133.html http://www.whitehouse.gov/omb/circulars/a13 3/a133.html

26. NSF Requirements Grant Policy Manual http://www.nsf.gov/pubs/2002/nsf02151/star t.htm http://www.nsf.gov/pubs/2002/nsf02151/star t.htm Cooperative Agreement Conditions http://www.nsf.gov/pubs/cafatc/cafatc0704.p df http://www.nsf.gov/pubs/cafatc/cafatc0704.p df Program Announcement http://www.nsf.gov/pubs/2001/nsf0152/nsf0 152.htm http://www.nsf.gov/pubs/2001/nsf0152/nsf0 152.htm Cooperative Agreement – itself (read it)

27. 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