1	Departmental Grants Administrators Meeting Office of Sponsored Programs April 18, 2006
2	Agenda Introduction What is OSP? Project Administration Statement of Work Components Proposal Process Proposal Review & Approval Form Cost Share Subagreements Grants Accounting Grants Payroll Effort Certification Accounting Concerns Expense Reimbursements Research Compliance IRB (Institutional Review Board for the Protection of Human Subjects in Research) IACUC (Institutional Animal Care and Use Committee) IBC (Institutional Biosafety Committee) Appendices NIH Transition to Grants.gov Proposal Review and Approval Form Consultant Invoice Accounting Policy for Administration of Research Grants and Contracts Cost Transfer Policy 2
3	What is OSP? OSP is the universitys office authorized to enter into agreements with external sponsors for the purposes of research, instruction, or other activities. Includes grants, contracts, cooperative agreements, etc., where there is a specific expectation of reciprocal value. With all governmental entities. With industry or non-profit organizations where there is a requirement for oversight, detailed financial reporting and/or audit, or compliance with regulatory statutes (e.g. protection of human subjects in research, care and use of animals in research, biosafety concerns, conflicts of interest, etc.). OSP will provide institutional signature that binds the university and provides assurances of compliance with all appropriate laws and regulations.
4	Office of Sponsored Programs
5	Project Administration
6	OSP Project Administration ~ DU Department Assignments Crystal Streit Athletics Conflict Resolution Institute Communications Daniels College of Business Facilities Management Graduate School of International Studies Graduate School of Professional Psychology Graduate School of Social Work History College of Law Newman Center Psychology School of Engineering and Computer Science Student Life University College Undergraduate Studies Wellness Center Womens College
7	Statement of Work Components The "Statement of Work" is a document that lists and describes all essential and technical requirements for the effort to be performed, including standards to determine whether the requirements have been met. This document must include a detailed budget and may include the following items where appropriate: Objective or purpose Period of performance A general description of the actions to be performed by the subcontractor and the expected results A list of detailed work requirements. List tasks and what is expected. This should provide both technical and performance specifications. Performance, quality and timeliness requirements. This includes required or acceptable levels of performance on each specific task measured in terms of accuracy, response time, and speed. Workload requirements. A description of levels or size of contractual effort. Personnel requirements. Minimum qualifications or skill levels expected in the contractor's staffing. Government-furnished equipment and other resources to be furnished to the subcontractor. Reporting requirements. Describe any reports to be submitted by the contractor to show progress. Obstacles/Constraints These may include security, privacy, publication, etc.
8	Proposal Process PI notifies their Project Administrator that they will be submitting a proposal to the sponsor, preferably several weeks before the deadline. A copy of the guidelines or a link to the guidelines should be provided to the PA by the Principal Investigator in advance so that PAs can assist the PI with any interpretation or explanation of the guidelines. PAs require at a minimum 48 hours notice regarding an upcoming proposal deadline PAs may not be able to process a proposal with only one day or a few hours notification PI completes a proposal to present to a sponsor. Proposal can consist of any or all of the following items: Budget Statement of Work Application package PI completes a Proposal Review and Approval Form (PRA) to accompany the proposal www.du.edu/orsp/forms.htm PI provides signed PRA form and proposal material to OSP for review and authorization to submit to the sponsor. Budgets should be provided in advance so that Project Administrators can ensure that all fiscal considerations and policies have been met PAs must obtain authorized signatures before proposals can be submitted. PAs require at a minimum 48 hours before the deadline to review the proposal and obtain the necessary authorizations. If IDC waiver is requested, PI must provide explanation with PRA form for approval from Jim Moran. After authorization obtained, Project Administrators or PI with OSP approval, submits proposal material to sponsor Project Administrators will complete all negotiation, award acceptance and obtain authorized signature for any proposals submitted through OSP. If an award is received and the proposal was not submitted through OSP, the proposal process will have to be completed at that time. No award will be accepted until the proposal process and signed PRA form is received for the project.
9	Proposal Review & Approval Form Purpose: To obtain information about the proposal To ensure that all programmatic and fiscal policies have been considered and implemented correctly to protect the University To verify that the department, division and University are aware of the proposal and agree with its submittal Components: Principal Investigator name and contact information Type of application: New Non-competitive renewal Competitive renewal Supplemental Name of Sponsor this is the entity that will be providing the award Include Prime Sponsor if money has been passed down from another source. EX: DHHS to CDPHE to DU Budget Information Salary All DU personnel need to be listed under salaries not consultants. Any faculty salary must be identified as summer or academic Faculty can only receive academic salary if they buy out of a course or if they are eligible for overload. Faculty are only eligible for overload if they are in a different department than the PI 15% Leave reserve must be included for any DU personnel that receive vacation and sick benefits. Fringe benefits Make sure that current fringe benefits have been used. 23.4% on all fully benefited faculty and staff 3.4% on any temporary staff. 0.2% on all student salary
10	Proposal Review & Approval Form ~ Continued Subcontracts DU must have a letter from the subcontractees authorized personnel agreeing to be a subcontractor for the project and agreeing to the budget that was included with the proposal Consultants DU personnel cant be consultants. Indirect Costs ( Facilities and Administrative Costs) - There are several different federally approved IDC rates at DU based on the following criteria Type of work performed Type of sponsor Institute completing the work (DRI, ERI) Place of performance of the work (On or off campus) IDC Waiver - Any deviation from the federally approved rates must be approved by Jim Moran. A justification of the waiver must be included with the PRA form Cost-Sharing Any quantified contribution by DU or a third party in a proposal is considered cost-share. Project Administrators will determine if cost-share is acceptable by the sponsor PI must provide the FOAP where the cost-share items will be documented Compliance Issues IRB Human Research Provide identification of the IRB # if one has already been approved for the project IACUC Animal Research Provide identification of the IACUC # if one has already been approved for the project IBC Hazardous materials or recombinant DNA Provide identification of the IBC # if one has already been approved for the project. Conflict of Interest Indicate whether all of the PIs and Co-PIs for the project completed a conflict of interest form. Authorizing Signatures Principal Investigator Must be signed by the PI to certify that everything listed on the PRA form is complete and accurate Departmental Chair Must be signed by the Department Chair to indicate that he/she has reviewed the proposal, and approves department support for cost-sharing, release time/course buy-out, curriculum changes, remodeling/renovations, and recovery of overruns and unallowable expenses. Dean Must be signed by the Dean to approve division support for cost-sharing, release time/course buy-out, curriculum changes, remodeling/renovations as indicated, and payment of tuition waivers.
11	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 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.
12	Cost Share ~ Continued 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.
13	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.
14	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 vendor 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. A Consultant Invoice has been developed and must be used by consultants to get paid by DU.
15	Grants Accounting
16	OSP Grants Accounting OSP Grants Accounting Staff Julie Cunningham Janet Wallace Susan McTavish Pamela Durk Please contact any of the employees above for grants accounting questions. The Grants Accounting staff work in the following areas: Management and Certification of Grants Expenditure systems, including Pre-audit of Expenditures (purchase requisitions, invoice payments, purchasing card transactions etc.) Payroll processing Effort Certifications. Approval of all journal entries for research funds, gainshare/flowback funds, OSP clearing funds. Grants Reconciliations Reimbursement to the University from Sponsors, including federal drawdowns, billing, managing accounts receivable and collections for: Federal Sponsors, including: Agriculture, CNCS, Commerce, DHHS, DOD, DOE, DOI, DOJ, DOT, Education, EPA, HUD, IMLS, IRS, Labor, NASA, NEA, NEH, NSF, SBA, STATE, USAID, USIP State / County / City governments and local governmental districts Foundation and Non-profit organizations Industrial / Commercial sponsors Audit liaison Financial reporting Closeouts
17	OSP Grants Accounting See Appendix: Fiscal Responsibilities for Administration of Grants and Contracts OSP Grants Accounting Responsibilities Management of Grants Expenditure systems, including Payroll, Purchasing, Equipment, Travel, etc. Preparation of financial reports to sponsors, including audit and certification of expenditures to grants Management of Billing and Payment systems; finalizing monthly deposits. Management of Accounts Receivable, Collections, Overruns, and Unallowable expenses. Approval of all journal entries for research funds, OSP clearing funds. Reconciliations of Grants Ledger to General Ledger Preparation of quarterly reports to VCBFA Responsibilities of Principal Investigator Timely submission of expenses Management of actual costs vs. award budgets. Meeting terms and conditions of award, including complete and timely submission of all deliverables. Responsibilities of Departmental Grants Administrator Distribution of financial reports to PIs. Assisting PIs in processing transactions, including payroll, purchasing, travel, etc.
18	Grants Payroll Effort Certification distribution and due dates Department Time Entry for Grants Bi-weekly Payroll 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
19	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 Reports not received by due date will be charged to department FOAP http://www.du.edu/orsp/effort_certification.html
20	Accounting Concerns Overruns Removal of overruns done at department level Must include justification if transferring to a grant fund Overruns need to be resolved by transferring to department FOAP, flowback, or grant fund. OSP monitors overruns on a monthly basis and contacts the department. If overrun involves payroll, send payroll distribution from to OSP. Cost Transfers Payroll redistribution only justified if employee used incorrect fund number on timesheet. (Applies when moving between funds.) Payroll redistributions to be done on monthly basis for same fiscal year. OSP cannot redistribute payroll after 60 days. All cost transfers need to be made within 60 days. Please see cost transfer policy on the DU website. http://www.du.edu/orsp/download/sop_cost_transfer.pdf
21	Expense Reimbursements Direct Pays should be submitted on a monthly basis vs. accumulated over several months. OSP sends monthly financial reports to department administrators to manage department expenses. Monthly Financial data is available on Banner for departments to monitor daily. Please contact OSP if you are not receiving monthly financial reports. Monitor monthly expenditures when approaching project end date.
22	Research Compliance
23	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 Email Addresses: du-irb@du.edu and du-eirb@du.edu IACUC (Institutional Animal Care and Use Committee) Submit forms electronically (by e-mail) Website: www.du.edu/orsp/animal.html Email Address: du-iacuc@du.edu IBC (Institutional Biosafety Committee) Submit forms electronically (by e-mail) Website: www.du.edu/orsp/biosafety.html Email Address: du-ibc@du.edu
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25	Appendices