1. Post Award Processes and Effort Reporting Roberta McManus Director, Sponsored Research Accounting Services (SRAS) rmcmanus@fsu.edurmcmanus@fsu.edu, 645-2485

2. Today’s Agenda What is Post Award? What are the PI’s Responsibilities? What are Compliance Requirements? I am a researcher why do I have to approve expenditures and monitor budgets? SRAS Review of Expenditures Advance Policy Cost Transfer Policy CAS Exemptions What is cost sharing? What is Effort Reporting OMNI Overview PI Resources 2New Fac Post Awd

3. What is Post Award? after award documents have been executed Activities that occur after award documents have been executed by appropriate institution authority  Award is to FSU, not the PI  Project number assigned  Cost sharing accounting  Research can begin  Adhere to scope of work  Collaboration/subcontracting to other individuals/institutions  Status reports  Technical reports NOTE some invoices require submission prior to payment 3New Fac Post Awd

4. What is Post Award?  Spending occurs  Plan ahead to meet deadlines  Personnel – Human Resources policies and procedures  Non Personnel – Purchasing/Travel/Subcontract/Non PO policies and procedures  Sponsored Research Accounting Services (SRAS) review allowability of most (not all) expenditures  Billing/Collecting from agencies (SRAS responsibility)  Financial reporting to agencies (SRAS responsibility)  Amendments (SOW & Budgetary)  Contracting Officer for grantor and grantee  Starts with Pre Award Administrator 4New Fac Post Awd

5. What are the PI’s Responsibilities? 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 Ensuring commitments are met including cost share requirements Monitor subcontractor performance 5New Fac Post Awd

6. What are Compliance Requirements? Federal OMB Circulars applicable to University A-21 (more on this later!) A-110 A-133 Available on SR website at: http://www.research.fsu.edu/sras/complianceresources.html http://www.research.fsu.edu/sras/complianceresources.html Agency specific requirements Terms and Conditions of award Non Federal Terms and Conditions rule!! FSU SR Related Policies and Procedures http://www.research.fsu.edu/contractsgrants/policypro.html# 6New Fac Post Awd

7. Hot Button Issues 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 overhead directly to projects 7New Fac Post Awd

8. OMB Circular A-21 SRS/SRAS use this resource daily Allowable means: Reasonable (prudent person) Allocable (relative benefits) Treatment is consistent (direct vs. indirect) Conforms to limitations or exclusions (e.g. salary caps) Direct costs “identified specifically with a particular sponsored project” Facilities & Administrative (F&A) costs “incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored projects” 8New Fac Post Awd

9. OMB Circular A-21 Cost Accounting Standards (CAS) Selected Cost Items (Section J) 54 types of expenses and whether allowable vs. unallowable Any costs allocable to a particular sponsored agreement may not be shifted to any other sponsored agreements for the purpose of (Cost Transfer Policy)  Convenience – includes charging a project while waiting for another project/budget to be set up (Advance Policy)  Meeting deficiencies caused by overruns  Avoiding restrictions imposed by law or terms 9New Fac Post Awd

10. Sponsored Research Financial Policies/Procedures Advances Advances Cost Accounting Standards (CAS) Cost Accounting Standards (CAS) Cost Sharing Cost Sharing Cost Transfers Cost Transfers Effort Commitments Fixed Price Residual Funds Indirect Cost Recovery Participant Support Costs Program Income Sub recipient Monitoring Unallowable Costs Closeout Authority – Memorandum dated September 24, 2008 10New Fac Post Awd

11. How do I collaborate with another researcher? Often included in proposal Institution approval vs. researcher Participates in research (sub recipient) vs. provider of goods/services (vendor) Starts with SRS Subcontract Coordinator Standard agreement Incorporates Federal requirements Encumbered in OMNI as PO Numbers = RXXXX PI approves invoices (deliverables met) New Fac Post Awd11

12. Why do I approve expenditures and monitor budgets? Award is to the University…however 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 (OMNI) Ensure anticipated expenditures charged Review for expenditures that do not belong on project Rate of expenditures reasonable for pace of research progress New Fac Post Awd12

13. SRAS Review of Expenditures Requisitions > $1,000 Travel and Expense reports > $1,000 Unencumbered expenses (pay requests/participant requests) >$1,000 All personnel appointments All journal entries Cost Transfer Justification Form All interdepartmental requisitions 13New Fac Post Awd

14. SRAS Review of Expenditures Compliance Evaluation Criteria Authorized Signature Sponsored Project Manager or PI Chartfield Information DeptID, Fund Code, Project Combination Performance Period Goods or Services received and consumed within begin/end dates of award 14New Fac Post Awd

15. SRAS Review of Expenditures Available Balance Direct Cost Funds available for expense by budget category line item FDP/RTC Account or Job Code Appropriate for nature of expense Allowable Remember OMB Circular A-21! Terms and Conditions support expense 15New Fac Post Awd

16. Advance Policy Purpose: Ensure timely start up or uninterrupted continuation effort prior to having a fully executed award document Criteria Written/verbal assurance from sponsor Delays would adversely impact the program or increase costs Department assumes risk by financially backing the direct cost amount to be advanced No work is to be initiated until authorized by SRS (as evidenced by a project budget) DO NOT charge expenses for pending award to another funding source Transfers will not be approved Transfers will not be approved 16New Fac Post Awd

17. Cost Transfer Policy Purpose: Ensure that funds are properly managed Indicators of inadequate fiscal monitoring Frequent cost transfers Late cost transfers Inadequately documented or justified cost transfers Examples of improper/unallowable cost transfers Utilizing unexpended funds Avoiding/alleviating an over expenditure Moving unallowable costs on one project to another Circumventing award restrictions Reimbursing a temporary “loan” of funds from another project 17New Fac Post Awd

18. Cost Transfer Policy Proper cost transfers The transfer represents an adjustment for an erroneous charge Split purchase Timeliness of identification and correction of errors is essential to evidence sound fiscal management Policy Payroll/Non Payroll Within 90 days of end of the month in which error occurred OR Within 30 days of the project expiration date Must complete Cost Transfer Justification Form 18New Fac Post Awd

19. Cost Accounting Standards (CAS) FSU is required to disclose “costing practices” in a formalized document (Disclosure Statement-2) Describes how FSU treats Direct F&A costs Facilities Administration 19New Fac Post Awd

20. CAS – F&A Costs Examples of Costs that are normally treated as F&A: Administrative and Clerical Salaries Postage Local Telephone Office Supplies Data Processing/Computer Supplies General Purpose Software Memberships Subscriptions Cannot charge expenses typically treated as an indirect cost directly to a sponsored project unless there are exceptional circumstances 20New Fac Post Awd

21. CAS Exception Process Must be documented for all federally-funded awards Pertains to direct charge costs that are normally treated as indirect costs Inclusion in the budget in the award document does not automatically grant the exception Form at http://www.research.fsu.edu/contractsgrants/form s.html http://www.research.fsu.edu/contractsgrants/form s.html Submit to Director, Sponsored Research Services 21New Fac Post Awd

22. What is Cost Sharing? Policy at http://www.research.fsu.edu/contractsgrants/ costsharing.html http://www.research.fsu.edu/contractsgrants/ costsharing.html Definition = Costs borne by FSU Criteria for tracking/reporting Committed—Mandatory vs. Voluntary Committed Must account for and report “Project Enhancement” Do not have to account for and report 22New Fac Post Awd

23. What is Cost Sharing? Include in the proposal budget Cost Share Commitment Form Signed by Chair/Dean/Director Cost Share budgets are set up in OMNI Sponsored award/cost share budget set up same time Important to get cost share info to SRS or will hold up being able to spend Does not include 3 rd party Transfer the cash for PI, SRAD, Auxiliary, FSU Fdtn, Research Fdtn funding sources 23New Fac Post Awd

24. What is Effort Reporting? Federal government expects Universities to Meet commitments Provide evidence that commitments have been met FSU certification cycle Certify after each academic term Application = Faculty Assignments effort Certification Tracking (FACET) Provide reasonable estimate of time spent on various activities (instruction, advising, projects, etc.) 24New Fac Post Awd

25. OMNI Overview Financial/Human Resource Systems Project financial information Job Aids on Division of Sponsored Research at http://www.research.fsu.edu/contractsgrants/ http://www.research.fsu.edu/contractsgrants/ Available project balance inquiry Generating project financial report Running query of project expenditure detail Generating HR report of payroll detail Budget check against direct cost budget Expenditures (costs incurred) Encumbrances (POs, T-Auths, personnel appointments) Not encumbered (f uture personnel appointments, tuition, rent, F&A) 25New Fac Post Awd

26. PI Resources New Fac Post Awd26

27. Training Opportunities CReATE Compliance and Research Administration Training and Education Next session May 23 & 24 Lunch & Learn series 1-2 per month Wednesdays 11:30am – 12:30pm Current schedule http://www.research.fsu.edu/contractsgrants/worksho ps.html) http://www.research.fsu.edu/contractsgrants/worksho ps.html 27New Fac Post Awd

28. Web Resources Office of Research (http://www.research.fsu.edu/)http://www.research.fsu.edu/ Division of Sponsored Research (http://www.research.fsu.edu/contractsgrants/index.html)http://www.research.fsu.edu/contractsgrants/index.html Staff Contact Information (SRAS assignments attached) Policies and Procedures Forms Funding Resources OMNI Information Training Information Email/Newsletter Services (recommend getting on these list serves) 28New Fac Post Awd

29. Web Resources Controller’s Office (http://www.vpfa.fsu.edu/control/)http://www.vpfa.fsu.edu/control/ General Accounting Payroll Services Property Accounting Accounts Payable Travel Office of Graduate Studies ( http://gradstudies.fsu.edu/) http://gradstudies.fsu.edu/ Tuition Waiver Information Purchasing (http://www.purchasing.fsu.edu/)http://www.purchasing.fsu.edu/ Human Resources (http://hr.fsu.edu/)http://hr.fsu.edu/ OMNI Resources (http://erp.fsu.edu/OMNI-Training)http://erp.fsu.edu/OMNI-Training 29New Fac Post Awd

30. Contact Information SRS/SRAS Assignment Sheet At http://www.research.fsu.edu/contractsgrants/do cuments/staff.pdf http://www.research.fsu.edu/contractsgrants/do cuments/staff.pdf New Fac Post Awd30

31. QUESTIONS 31New Fac Post Awd