1. + Departmental Research Administrator Training Series FS 204 Jean Cody Assistant Director, Post-Award Office of Sponsored Programs

2. +

3. + Federal Regulations

4. + OMB Circular No. A – 110, Uniform Administrative Requirements for Grants and Agreements Establishes standard administrative requirements for federal grants and agreements OMB Circular No. A – 133, Audits of States, Local Governments, and Non- Profit Organizations Sets forth standards for obtaining consistency and uniformity among Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards. OMB Circular No. A – 21, Cost Principles for Educational Institutions Determines costs applicable to research and development, training and other sponsored projects

5. + What Does A-110 Say? Pre-Award Requirements Post-Award Requirements Financial and program management Property standards Procurement standards Reports and records After-the-Award Requirements

6. + What Does A-133 Say? Audits Auditees Federal Agencies and Pass-Through Entities Auditors

7. + What Does A-21 Say? Composition of Costs - Indirect and Direct Facilities & Administrative (F&A) costs Costs incurred for common or joint objectives F&A Determination Factors affecting allowability of costs Reasonable – prudent person rule Allocable – particular cost objective Consistent – like circumstances

8. + Case Studies

9. + 9 Sensitive Costs (list is not inclusive of all sensitive costs)  General Purpose Equipment (fax, phone, computers, printers)  Office Supplies (paper, toner cartridges, pens)  Professional Memberships  Subscriptions and Books  Administrative and Clerical Salaries

10. + Post Award Activities Awards Review award documents Establish advance (shell) accounts OSP Authorization for Pre-Award Costs form Monitor expenditures on awards A-21 Agency requirements Expenditure processing

11. + Post Award Activities Transfer of Funds (budget revisions) A-110 Sponsor requirements VT3 Other Changes in Project Status No-cost extension Change of PI

12. + Post Award Activities Cost Transfers Cost transfer overview Cost transfer request form Case Study