August 2019 Grant Coordinator Meeting Todays Agenda Difference in - - PowerPoint PPT Presentation

August 2019 Grant Coordinator Meeting

Today’s Agenda

• Difference in Trainee/Fellow and Employee (Anita & Brad)
• Post Award Reminders & Updates (Anita)
• Cost Transfers (Anita & Elena)
• Upcoming Education (Nancy)
• Data Management Plan (Nancy)
• New NSF OIG Audit (Alicia)
• Upcoming Policy Changes and Reminders (Alicia)

Difference in Trainee/Fellow & Employee

• 1. Budget impacts of fellow vs. Graduate Research Assistant
• a. Higher tuition for fellow:

i. Recipients of fellowships are not employees & not GRAs ii. Fellows will not receive staff (in‐state) tuition rates if not KS residents iii. Our tuition tables for GRAs are base upon in‐state, “staff” rates

• b. Stipend vs salary
• i. Fellows can receive stipends…which are payments that are not salary
• ii. GRAs receive salary as KU employees & their fringes covered by sponsor

‐40% to be considered GRA, but insurance costs more difficult to cover. ‐should use 50% effort as minimum (cumulative across projects)

Difference in Trainee/Fellow & Employee

• Fellowships ‐Students
• Self directed study, not PI directed
• Money granted for advanced study or research
• To primarily benefit student’s education or training
• Fellowships may have a public service requirement once leaving the institution –

it is generally the PI and the student’s responsibility to understand these

• requirements. There could be payback situations to the government.
• Not an employee

Difference in Trainee/Fellow & Employee

• Fellowship Awards ‐Faculty
• Need to know:
• Terms of the fellowship for the faculty member
• Is the faculty member going to another institution?
• Will there be payroll continuing?
• Will there be supplemental salary?
• Know what the fellowship funds will cover in context with the faculty

member’s contract with KU

Best practice is to contact Post Award Services as these situations can be unique and may require alternative processes.

Difference in Trainee/Fellow & Employee

Post Award Impacts

Agency requirements

• Budgets for Salaries for GRAs and Fellowships are generally not

interchangeable.

• Fellowships represent training or other learning situations and are not

expected to be employees – not an employer/employee relationship.

• Fellowship awards often include funds intended for health insurance.
• Fellowship payments do not represent payments for services or work

provided.

• Fellowships can have service requirements and further reporting to the

sponsor on fulfillment of those service requirements.

Difference in Trainee/Fellow & Employee

Post Award Impacts ‐ continued

Sponsorships, etc.

• Depending on terms of the fellowship and sponsor, tuition funds can also be

awarded.

• If tuition funds are not awarded or allowed by the sponsor, assistance from

the Tuition Assistance Pool can be requested.

• Contact Student Accounts & Receivables for questions on submitting

Fellowship sponsorship or tuition sponsorship details.

• For KU students the fellowship payment is processed through the student

account.

• For non‐KU students enrolled at other institutions and are awarded formal

fellowships from funds held at KU there is an alternative form through A/P.

Post Award Reminders & Updates

• Emails for Post Award Services business:
• Billing:

kures‐pas5@ku.edu (Breanna, Jhunu, Mandy)

• Tuition:

tuitionkucr@ku.edu (Kara, Rensi)

• Fellowships: fellowshipskucr@ku.edu (Kara, Rensi)
• Post Award: pas@ku.edu (Joanne’s team ‐ include project number and prefix if available)
• Budget Adjustments
• No Cost Extension requests
• Cost Transfers
• Cost Share reports – reminder – only send cost transfer form – JRC form not

required

• Notice of Award communications:

kucrgrants@ku.edu: for formal sponsor notifications or notice of awards

Post Award Reminders & Updates

• CF 1: Reminders
• Cost Transfers, payroll and non‐payroll cost transfers are not processed

between CF1s on same project.

• Cash received and F&A are not associated with the CF1
• Image Now Notes
• Reminder that Notes in Image Now are used for communication

purposes between staff at the Office of Research

• The queue names are visible by SSC staff when doing a search in

Image Now per example:

Cost Transfers

• Remember the cost principles:

Allowable, Allocable, Reasonable, and Treated Consistently

• Maintain good records = DOCUMENT, DOCUMENT, DOCUMENT!
• Make timely corrections when errors are identified.
• Pay close attention to the budget and understand acceptable deviations.
• Once an expense is posted to the project – after applying the cost

principles, moving the expense in the General/Sub Ledgers requires appropriate review and documentation thus the purpose for the:

COST TRANSFER REQUEST FORM AND PROCESS

Cost Transfers

• More On Cost Principles (2CFR200.403)
• NECESSARY and REASONABLE for proper and efficient performance and

administration of the award (the prudent person test: sound business practice, arm’s length, cost considers market prices for similar goods)

• Conform to all limitations contained in the law, regulations, and grant

terms and conditions

• Be CONSISTENT with policies and procedures that apply–LIKE situations

for both federally financed and non‐federally financed activities

• ALLOCABLE to the award (2CFR200.405)

Cost Transfers SSC/Department/Center:

• 1. Prepare Cost Transfer form
• 2. Send Cost Transfer form to PAS

PAS:

• 3. Reviews the information on the CT form
• 4. Approves the CT Form
• 5. Enter the cost transfer information into the JRC form
• 6. Submits it into the system

Cost Transfers

New Cost Transfer Form. Why?

KU community asked for an improved form and we listened:

• 1. Designed to work with other reports
• 2. Download data from the OAC report
• 3. Minimizes data entry to prevent errors and save time.
• 4. Streamlined information flow
• 5. Form asks what the auditors will ask
• 6. Has detailed instructions and examples.

Cost Transfers PAS Non‐Payroll Cost Transfer Form:

Cost Transfers Frank Gehry’s Sketch of the “Dancing Building” in Prague

Cost Transfers JRC Form:

Cost Transfers

Joan Miro "Ceramiques”

Ceramiques, from Ceramiques de Miro et Artigas (M. 928)

Cost Transfers Find your data: Export your data: “FORMATTED”

Cost Transfers

Copy and Paste row(s) you need from OAC to CT Form:

Cost Transfers

Cost Transfers

Cost Transfers

Cost Transfers

Cost Transfers

Cost Transfers

Cost Transfers

How many Forms?

Cost Transfers

How many Forms?

Cost Transfers Where to Send them?

Involves Sponsored Project

• Project to project
• Project to Cost Center
• Cost Center to Project

DOES NOT involve Sponsored Project

Post Award Services

Fiscal Affairs / KU Central Accounting

Cost Transfers

KURES UKANS

Cost Transfers

Post Award Services Contact Information:

pas@ku.edu

Cost Transfer Form: http://research.ku.edu/ku‐research‐ administration‐forms

Upcoming Education – RA101

• Planning for the upcoming year
• Audience is new research administrators
• Provide feedback on last year’s topics and/or presentations

Overview (2 hours) Research Administration and Systems Compliance/Research Integrity Export Control/Environmental Health & Safety Financial Compliance – Procurement & Subawards Post Award Management Actions Cost Sharing Effort Balancing Customer Service and Compliance

Upcoming Education – NCURA Video Workshop

Rules and Regulations: Where does it say we have to do that?

Friday, September 13, 1:00 – 4:30 PM, Simons Auditorium

David Mayo, Director of Sponsored Research at the California Institute of Technology, NCURA Distinguished Educator John Hanold, Associate Vice President for Research and Director, Office of Sponsored Programs, Pennsylvania State University

Data Management Plans (DMP)

Sponsored project proposals should include sustainable plans for long-term storage, accessibility and security of research data

• NSF Dear Colleague Letter: Effective Practices for Data

https://www.nsf.gov/pubs/2019/nsf19069/nsf19069.jsp?WT.mc_id=USNSF_25&WT.mc_ev=click

• Use DMPTool (https://dmptool.org/) or EZDMP (https://ezdmp.org/index) to create

machine readable DMP

• Data curation, cleaning, deposit fees are all allowable costs and should be

included in proposal budgets and justifications

• Use persistent identifiers and include in biosketch (products) and results from

prior support

• NSF Public Access Plan – includes DMP requirement

https://www.nsf.gov/pubs/2015/nsf15052/nsf15052.pdf

• NSF Public Access FAQs https://www.nsf.gov/pubs/2018/nsf18041/nsf18041.jsp

Data Storage Resources

• KU Scholar Works https://kuscholarworks.ku.edu/
• Research File Storage https://technology.ku.edu/services/research-file-storage
• KU Libraries data management resources https://lib.ku.edu/data
• Open Access Directory Data Repositories - A list of open data

repositories and databases http://oad.simmons.edu/oadwiki/Data_repositories

• re3data.org - A global multi-disciplinary directory of research data

repositories http://www.re3data.org/browse/by-subject/

• DataONE- Deposit scientific research data https://www.dataone.org/
• ICPSR - Deposit social science research data

http://www.icpsr.umich.edu/icpsrweb/ICPSR/

New NSF OIG Audit

• Initial internal audit of National Science Foundation practices

around Established Program to Stimulate Competitive Research (EPSCoR)

• NSF OIG determined that results of internal review

necessitated additional review

• Kansas is one of 3 state NSF EPSCoR programs being audited

currently by NSF OIG

• 5 EPSCoR Track I and II awards at KU being sampled at this time
• Prior NSF OIG Audit:
• Can be found at https://www.nsf.gov/oig/_pdf/18‐1‐

001_KUCR.pdf

• Good Reminders: travel allowability, end‐of‐award costs,

documentation

Policy & Process Updates

• F&A Distribution (out for comment)
• Update how 10% returned principal investigator/co‐investigator college, school, or

research center/unit is handled

• Proposed shift from credit percentage to number of investigators
• Related to FITC process of distribution and decimal places allowed
• Collaborating with KU Medical School
• Subawards
• Interagency Memorandum
• F&A on Phase I SBIR & STTR proposals
• KU IP licensed to or utilized by the company;
• IP owned by others, licensed to the company, for which one or more KU employees are

creators;

• current KU employees have significant involvement as founders and/or hold a major

fraction of ownership interest in the company, and the company is clearly related to current research at KU (subject to approval by the Vice Chancellor for Research); or

• company is housed in the Bioscience and Technology Business Center (subject to approval

by the Vice Chancellor for Research).

Reminders

• Watch for upcoming training on the Project AR dashboard
• If you are contacted on/experience a spending exception,

and it appears there is still funding in the Research Financial Dashboard

• most likely due to budget period issues in PPM
• contact PAS
• working on processes to resolve system issue
• Office of Research is here to be a resource—if you have a

question, please ask!

Questions?