NCURA - Sponsored Projects Essentials

Broadcast Schedule and Reference Material Guide (PDF)

Time	Main Topic	Key Issues	Supplemental Information
11:30 a.m.	Welcome to NCURA	Introduction to Presenters	Kathleen Larmett
11:35 a.m.	The Allowability Criteria	1). The Allowability Criteria Reasonable Allocable Consistent Follows any special award conditions	The Allowability Criteria Office of Management and Budget Circular (OMB) A-21 C.1 - C.4 Circular A-21
11:45 a.m.	A Few Basics	2). The Research Cycle: Proposal Award Performance Closeout Audit3). Types of Awards: Grant Contract Cooperative Agreement Act of 1977 4). Roles and Responsibilities Principal Investigator (PI) Departmental Administrator Office of Sponsored Programs (central) Grant and Contract Accounting (central) Senior Administration Compliance Office Other offices Shared Responsibilities: Stewardship and Accountability	OMB A-110 Subpart B_.11 Circulars A-110 Grant and Cooperative Act (31 U.S.C. 6301-08) U.S. Code Collection
12:00 p.m.	Proposal Budget Development	5). Proposal Budget Development Personnel Supplies, Travel, Equipment, consulting, consortium and other expenses Cover All Costs of the Project	Foundation Center Council on Government Relations, "Managing Externally Funded Programs at Colleges and Universities ." NSF Grant Proposal Guide, Chapter 2, Proposal Preparation Selected Item Summary of Costs Contained in OMB Circulars
12:15 p.m.	Budget Preparation Issues	6). Budget Preparation Issues: Cost Accounting Standards Cost Sharing i). Is Cost Sharing Required? ii).What Cost Sharing Should be Offered? Effort Reporting Proposing the Correct F&A Cost Rates Direct Charging of Administrative and Clerical Costs Program Income Subcontracts	NSF Grant Proposal Guide, Chapter 2 xii, Cost Sharing AAU/COGR/NASULGC/FDP "Renewing the Federal Government Research Partnership " Stanford University Policy on Cost Sharing OMB Clarification on Voluntary Uncommitted Cost Sharing Federal Demonstration Partnership
12:35	Revised Budget Phase	7). Revised Budget Phase Programmatic Cuts Administrative Cuts Newly Approved Rate for Facilities & Administrative Costs Review with Principal Investigator What about the Subrecipient Budget?
12:45	Award Acceptance	8). Award Acceptance Review of Final Budget: Other Issues in Award Negotiation Assignment/Acceptance of Financial Risk Payment Terms/Method of Payment Reporting Frequency, e.g. Monthly Financial Reporting Reporting Requirements, e.g. Labor Hour Reporting Types of Reports Required: Financial, Technical, Patent Property Retention Periods Audit Requirements	OMB Circular A-110, Section C22, Payment
1:00 p.m.	Lunch Break
1:30 p.m.	Welcome back		Kathleen Larmett

1:35 p.m.	Subrecipient Monitoring	9). Subrecipient Monitoring The Requirements and Resources When Do You Start? Roles and Responsibilities Where are the Compliance Risks (and Mitigating this Risk)? The Current Audit Environment	OMB A-133 Compliance Supplement - Part 6 - Attachment M Review of Subaward Costs Claimed Under University of Massachusetts Medical School Prime NIH Grant Number 5 P01HL56902-05 from February 1, 2001 Through August 31, 2002 (A-01-06-010501) Review of Subaward Costs Claimed Under University of Massachusetts Medical School Prime NIH Grant Number 5P01 HL5690-05 Federal Demonstration Partnership Subrecipient Monitoring Office of Inspector General Audit "Review of Subaward Costs Claimed by Boston University on NIH Grant Number 5 U01 HL066582-04 and 3 U01 HL066582-04S1
1:45 p.m.	Charges to Sponsored Programs	10). Charges to Sponsored Programs Salaries Supplies Equipment Travel Memberships and Subscription Publications Cell Phones, Desk Phones, Faxes, PDA's and Internet Connection for Home Office Cost Accounting Standards (CAS)	Salaries - OMB A-21 - Section J.10 A-21 Section J.31 NIH Grants Policy Manual OMB Circular A-110 C35 Equipment - OMB A-21 - J18 A-21 Section J.33 A-21 Section J.39 OMB A-21 - Exhibit C, Appendix A and Appendix C
2:05 p.m.	Cost Transfer	11). Cost Transfer Definition The Requirements Salary Cost Transfers Which Cost Transfers Expose our Institutions (and reducing the risk)? Timing of Cost Transfers and Late Cost Transfers Who Reviews and Approves Cost Transfers How Do I Determine Reasonable, Allocable and Allowable for Cost Transfers? The Current Audit Environment	NIH Grants Policy Statement Part II, Subpart A, Cost Considerations, Cost Transfers, Overruns, and Accelerated and Delayed Expenditures HHS OIG Audit Reports, "Audit of Cost Transfers Funded Under NIH Grants at the University of Chicago," A-05-05-0047) OMB Circular A-110 HHS OIG Audit Reports HHS OIG Audit Reports - Page 62
2:15 p.m.	Financial Reporting	12). Financial Reporting/Closeout Best Practices Financial Reporting and A-133 Closeout Record Retention Staying Out of Trouble in this Area	OMB Circular A-110 Section C21 OMB Circular A-110 Section 41 A-133
2:25 p.m.	Break
2:35 p.m.	Welcome Back		Kathleen Larmett

2:40 p.m.	Time and Effort	13). Time and Effort The Requirements and Resources Compliance Risks and Mitigating the Risks What Can Happen When Things Go Wrong The Current Audit Environment	A-21 J.10 NIH Policy Statement HHS OIG Workplan Northwestern, Johns Hopkins, Dartmouth, Yale University of Pennsylvania
3:00 p.m.	Project Monitoring	14). Project Monitoring Financial Non-Financial Roles and Responsibility Understanding That Problems Which Appear Small Can Result in Large Audit Findings When Magnified Across the Institution	COGR New Research Paradigms Call for Regulatory Change, November 2003 A Federal Perspective on Compliance Federal Grants News (monthly newsletter of Guide to Managing Federal Grants), November 2006 "Grants.gov Has Changed the Pre-Award Process, Survey Finds. "
3:10 p.m.	Summary and Conclusions	15). It's All Tied together and We're Involved Teamwork Roles and Responsibilities Education Partnerships
3:25 p.m.	Broadcast Wrap-up		Kathleen Larmett
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Sponsored Projects Essentials

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