1	University of Denver Departmental Grants Administrator Fall Meeting Office of Sponsored Programs October 25, 2005
2	Agenda Introduction Research Compliance IRB, IBC, IACUC OSP Project Administration Grants.gov eRA Commons Cost-Share Facilities & Administrative Rates (IDC) Subagreements Research Calendar OSP Grants Accounting Effort Certification Distribution & Due Dates Timesheet Entry & Due Dates OSP Event Calendar Purchasing Card Application & Transaction Log Removal of Overruns Real-time IDC Calculations Appendices Human Subjects Research by Business Students article Purchasing Card application Purchasing Card transaction log
3	Office of Sponsored Programs:
4	Research Compliance DU IRB and ERI IRB (Institutional Review Board for the Protection of Human Subjects) Education for the Protection of Human Subjects examination must be completed by all researchers utilizing human subjects, as well as by students advisors. (Exam is available through Blackboard -- look for link on IRB website.) Be sure to use the most current IRB applications (same for both DU and ERI), which are available on the website. Submit forms on paper. Website: www.du.edu/orsp/irb.html IACUC (Institutional Animal Care and Use Committee) Submit forms electronically (by e-mail) Website: www.du.edu/orsp/animal.html IBC (Institutional Biosafety Committee) Submit forms electronically (by e-mail) Website: www.du.edu/orsp/biosafety.html OSP Research Events Calendar Meeting dates and application deadlines http://ducal.du.edu Click on OSP Research Events under the Administrative Events Menu Research events are listed in GREEN print Research Compliance Contacts Dawn Nowak, Research Compliance Manager, dnowak@du.edu, (303)871-4052 Karla Walden, Research Compliance Coordinator, kwalden@du.edu, (303)871-4050 Jill Selvey, Research Compliance Assistant, jselvey@du.edu, (303)871-4043
5	OSP Project Administration ~ DU Department Assignments Crystal Streit Communications Daniels College of Business Graduate School of International Studies Graduate School of Professional Psychology Graduate School of Social Work History College of Law Psychology School of Engineering and Computer Science University College Undergraduate Studies Wellness Center Womens College
6	Grants.gov NOT-OD-05-067: NIH transition plan from the PHS 398 to the SF 424 Research and Related (R & R) Application and mandatory electronic submission through Grants.gov December 1, 2005 SBIR/STTR (R41, R42, R43, R44) December 15, 2005 Support for Conferences & Scientific Meetings (R13 & U13) January 25, 2006 AREA (R15) June 1, 2006 Small Grant Programs (R03) and Exploratory Development Research Grants (R21) October 1, 2006 Research Project Grant (R01) NIJ will be transitioning to mandatory grants.gov submission by 10/1/06. NSF proposals can be submitted via NSF fastlane or grants.gov. Training Demonstration for completing an application package through Grants.gov http://grants.gov/CompleteApplication Simulated Presentation or Text-only version
7	eRA Commons https://commons.era.nih.gov/commons/ PIs will need to contact their OSP Project Administrator to get registered with eRA Commons and affiliated with the University of Denver NOT-OD-05-075: NIH plans to eliminate mailing of paper notifications October 1, 2005 NIH will no longer mail Summary Statements to PIs. They will be accessible via eRA commons approximately 8 weeks after the SRG meeting. February 1, 2006 NIH will no longer mail notification letters (mailer) regarding the review outcome by the SRG. Scores will be posted to eRA commons 5 days after the SRG meeting. NOT-OD-05-051: NIH announces new Closeout feature in the eRA Commons. Final Financial Report (SF 269) due 90 days after end date Final Invention Statement & Certifications (HHS 568) due 90 days after end date whether or not the funded project results in subject inventions. Final Progress Report due 90 days after end date
8	Cost Sharing Definition Cost share is defined as the project or program costs not borne by the sponsoring agency. In order to include an item as cost sharing it must be: verifiable not included as a cost share to another grant or contract account without agency approval necessary and reasonable for project allowable and allocable under applicable cost principles not funded from another grant or contract without agency approval incurred within the time frame of the project Additional Guidelines Unrecovered indirect cost can be used as cost sharing only with agency written approval. Tuition and waived IDC are the preferable methods of cost sharing because they are easily verifiable. Cost sharing should be limited in proposal preparation to only those costs making a direct contribution to the project. Excessive cost sharing causes additional work on everyone's part in verification and has an adverse effect on sponsored program reimbursements. Voluntary cost sharing is strongly discouraged. Cost sharing identified in the text of the proposal must be listed in the budget. All sources of university cost share should be easily identifiable in the budget. For example, differentiate between costs contributed by the department versus those contributed by the school or another unit. A letter of support, with specific reference to the cost sharing, from a third party source, must be included with the proposal. Written confirmation of third party support will be required at the time the final cost sharing report is prepared for the agency.
9	Cost Share Guidelines (cont) The university is required by federal guidelines to account for all cost share associated with federal or federal pass through accounts. This is true regardless of the granting agency involved and whether the cost share is considered mandatory or voluntary Procedures: OSP Project Administrator sets up grant/fund and activates a Cost-Share Activity Code. EX: Grant 36123 = Cost share activity code = CS6123 The Cost-share Activity Code is used with a 10000 fund and departmental operating org. This Cost-share Activity Code will be needed on all transactions for salaries, supplies, travel and equipment. It will not be necessary to use the CS activity code on tuition, waived IDC or third party contributions. Salaries Employees submit timesheets using departmental FOAP and Cost-share activity code. Salaried/monthly employees submit Salmon Timesheets each month Benefited/bi-weekly employees submit Blue Timesheets bi-weekly Contact Susan McTavish at #14054 in the Office of Sponsored Programs for more information regarding the payroll process.
10	Cost-Share ~ Procedures Supplies Items are purchased with direct pay vouchers or purchase orders Cost share activity code must be used on direct pay forms or purchase orders to tag supplies as cost share. Third Party Preferred method is cost-share documentation included on monthly invoices. Otherwise, obtain signed statements from third party entities certifying cost match amounts. Closeout All cost-share must be accounted for and verified before the end of the project period. Cost-share will be reported on the final financial report sent to the sponsor. IDC waiver and cost-share are two separate issues. Waived IDC by the University may be used to meet cost-share commitments. Waived IDC is NOT cost-share unless the University has specified that it is going to be used to meet cost-share commitments.
11	Facilities & Administrative Rates (IDC) F & A costs (also known as Indirect Costs) are those that are incurred for common or joint objectives and cannot be identified with a specific sponsored project or other institutional activity. The following costs are pooled to determine the appropriate F & A rate for the University by the Office of Naval Research (ONR). Depreciation and use costs of the institutions buildings, capital improvements and equipment including research facilities and interest Operation and maintenance expenses- costs incurred for the administration, supervision, operation, maintenance, preservation and protection of the institutions physical plant. General administration and general expenses costs incurred for the general executive and administrative offices that serve the entire institution, such as the Chancellors office, risk management, General Counsel, budget and planning, etc. Departmental administration expenses costs incurred for administrative and supporting services that benefit common or joint objectives in academic deans offices, academic departments and divisions, institutes and research centers. Sponsored project administration costs incurred by a separate organization established primarily to administer sponsored projects. Library expense costs incurred for the operation of the library including the cost of books and library materials.
12	F & A Rates ~ cont. Student administration and services costs incurred for the administration of student affairs for services to students, including expenses of such activities as dean of students, admissions, registrar, counseling and placement services, student advisors, student health and infirmary services, catalogs, commencements and convocations The academic departments of the University receive a portion of the F & A recovery into their flowback accounts. The Principal Investigator must use the current F & A rate at the time of the proposal. However, when a proposal is awarded, OSP must determine the correct F & A rate. The University of Denver must use the negotiated rate at the time of the award per Federal Regulations. This is the date that we receive the award, not the begin date of the award. For example, the award is received on 6/1/05 and the project begins on 8/1/05. We must use the F & A rate for FY 05 instead of FY 06. If the current F & A rate is lower than was proposed, the University will use the lower rate to charge the sponsor.
13	Subagreements New Request for Subagreement form on OSP website - Used for both subcontracts and consultant agreements Subcontracts, Consultant Agreements and Vendor Agreements A subcontract is appropriate when: The collaboration is substantive programmatic work which is beyond mere analytical work for hire normally conducted by a routine service provider The collaboration is substantial enough that the collaborating organization will participate in preparation of results, publication, presentation or other collaborative participation beyond routine analytical work. The collaborator will maintain control of the work to be performed under the agreement. A consultant agreement is appropriate when: The collaboration is not substantive programmatic work, however, is beyond mere analytical work for hire normally conducted by a routine service provider. The collaboration may or may not be substantial enough for the collaborating individual to participate in preparation of results, publication, presentation or other collaborative participation beyond the specialized service The collaboration will work independently and maintain control of the methodology. A vender agreement is appropriate when: The collaboration is not substantive programmatic work, but work for hire. Services are more routine in nature and follow established procedures. These services deal with the day to day operations and are repetitive, following standard procedures. The collaboration is not substantial enough for the collaborating individual or organization to participate in preparation of results, publication, presentation or other collaborative participation beyond the specialized service. The services are performed under the Universitys direction. The Department is responsible for initiating the requisition through Purchasing, management of the purchase order and payment of the invoices.
14	Research Calendar OSP Research Calendar Funding opportunities are currently being placed on the OSP research calendar for anyone to search. They are listed by due dates. The calendar provides links to the full announcements on the Internet. http://ducal.du.edu Under Administrative Events, select the box for OSP Research Events Click View Selected Calendars Research opportunities are listed in BLUE print
15	OSP Grants Accounting Julie Cunningham Management of Grants Expenditure systems, including Payroll, Purchasing, Equipment, Travel, etc. Management of Billing and Payment systems; finalizing monthly deposits. Management of Accounts Receivable, Collections, Overruns, and Unallowable expenses. Management of period-end closing processes. Approval of all journal entries for research funds, gainshare/flowback funds, OSP clearing funds. Reconciliations of Grants Ledger to General Ledger Preparation of quarterly VCBFA reports Audit Liaison Approve all monthly/quarterly bills and financial reports
16	Accounting Effort Certification distribution and due dates Timesheet entry and due dates OSP Research Event Calendar http://ducal.du.edu Under Administrative Events, select the box for OSP Research Events Click View Selected Calendars Payroll information is listed in RED print
17	Effort Certification A report shall be generated based on payroll distributions for each employee who is: Paid monthly, AND Has been paid from a sponsored program fund sometime during the fiscal year, OR Has cost-shared effort towards a sponsored program (as indicated through Activity Code), OR Has an employee class code related to research OSP will distribute these reports to the employees Faculty will receive them semi-annually Non-faculty will receive them monthly Employees will review, indicate adjustments and certify by signing The supervisor (PI) will sign. If employee is PI, the Department Chair or Dean shall sign Reports will be returned to OSP promptly Faculty must complete the Payroll Redistribution form in order for OSP to make any adjustments Non-faculty - OSP will make any adjustments indicated through the Banner payroll system http://www.du.edu/orsp/effort_certification.html
18	How to obtain a P-Card Any appointed University employee who has the responsibility for making purchases on behalf of his/her department may apply for a purchasing card Print the Purchasing Card Application or see Appendix B http://www.du.edu/purchasing/forms/PurCard_Application.doc Submit to your Card Program Coordinator (usually the Budget Officer). The Coordinator will: Gain the necessary approvals for the application Identify a departmental FOAP number for charges Forward application to Purchasing Services Before receiving your card, you must complete the online Purchasing Card Questionnaire http://www.du.edu/purchasing/pcardquestions.html Print, review and sign a Cardholder Agreement http://www.du.edu/purchasing/forms/PurCard_Agreement.doc Mail signed agreement to Purchasing Services 2467 S. Vine St. Keep a copy for your records Transaction log, due date and information needed (see Attachment C) If you are interested in a P-Card for grants, please contact: Julie Cunningham, x14039, jcunnin2@du.edu
19	Accounting Activities Removal of overruns Done at department level Must include justification if transferring to a grant fund Real-time IDC calculation set for Oct. 30 No department entries after 2:00 p.m. on Friday, October 28 Email OSP staff (Julie Cunningham, Susan McTavish or Janet Wallace) if department entries are made between October 31 and November 4 when department entries are made
20	Appendix