Sponsored Programs “Cradle to Grave”

1. Sponsored Programs“Cradle to Grave” Office of Sponsored Programs University of Arkansas, United States Department of Agriculture and County Governments Cooperating. The Division of Agriculture offers its programs to all eligible persons regardless of race, color, national origin, religion, gender, age, disability, marital or veteran status, or any other legally protected status, and is an Affirmative Action/Equal Opportunity Employer.

2. Sponsored Programs Staff Director Sandra Williams (stwilliams@uaex.edu) Pre-Award Dr. Judy Robison, Distinguished Grants Officer (jrobison@uaex.edu) Kris Rutherford, Grants Officer (krutherford@uaex.edu) Post-Award Crystal Anderson, Grants and Contracts Analyst (canderson@uaex.edu) Brenda Throckmorton, Grants and Contracts Analyst (bthrockmorton@uaex.edu)

3. Pre-Award • Proposal Development and Submission • Funding Opportunities • Proposal Planning and Development • Proposal Budget Development • Internal Grants Approval • Specified Electronic Grants Submission • Administrative Compliance • Education and Training

4. Types of Proposals • UACES—Primary Awardee • UACES staff member is responsible for project leadership and is accountable to project sponsor for fulfillment of overall project objectives. • UACES—Sub-Awardee • UACES staff member is responsible for leadership on the portion of the overall project contracted by the Primary Awardee and is accountable to the Primary Awardee for fulfillment of specific project objectives.

5. Awarding Agencies/Institutions • Federal Government Agencies (i.e., USDA, Dept. of Interior, etc.)** • State Government Agencies (i.e., Arkansas Dept. of Health, Arkansas Natural Resources Conservation Service, etc.) • Non-Governmental Agency (i.e., Cotton Incorporated, United Soybean Board, etc.) • Private Funder (i.e., Alotian Club, Rockefeller Foundation, etc.)

6. Federal Proposals Proposal Forms • SF-424 Application for Federal Assistance • SF-424a Budget Information • Assurances (Construction or Non-Construction Programs) • FIN-312 Internal Grant Approval Form • Letter of Transmittal/Commitment (for Sub-Awardee proposals) • Grant Reward Plans (FIN-310 and FIN-311, if applicable)

7. SF-424: Application for Federal Assistance

8. SF-424: Application for Federal Assistance • Type of Submission: Normally “Application,” but request from PI • 5. Legal Name: University of Arkansas Cooperative Extension • Organizational DUNS: 039796771 • Contact: Grants Officer (Judy or Kris) • 6. Employer Identification Number (EIN): 62-1712458 • 7. Type of Applicant: Public State Controlled Institution of Higher Education • Type of Application: Request from Principal Investigator (PI) 9. Federal Agency: See Request for Proposals (RFP) 10. CFDA Number: 5 digit number--obtain from RFP Title: Request from PI 12. Dates: Period when actual work will take place 13. Congressional Districts: Applicant: AR002; Project: District(s) where work is being performed 14. Principal Investigator: Enter Contact Information

9. SF-424: Application for Federal Assistance (pg. 2)

10. SF-424: Application for Federal Assistance (pg. 2) • Funds Requested: Request from PI • E.O. 12372 Process: Obtain from RFP • 19. Authorized Organizational • Representative (AOR): • Dr. Tony Windham, Associate Vice President for Agriculture-Extension and Director, Cooperative Extension Service • Form may vary based on agency/program

11. SF-424a: Budget Information • Budget Information Provided by Primary Investigator • Form may vary based on agency/program

12. Assurances

13. Assurances • Statement of compliance with various federal laws and agreement to fulfill requirements of awarding agency and grant program • Must be signed by Authorized Organizational Representative • (Dr. Tony Windham)

14. Letter of Transmittal/Commitment

15. Letter of Transmittal/Commitment • Addressed to Sponsoring Institution • Well-written and properly formatted on UACES Letterhead • States agreement to participate; lead investigator(s); amount of funding to be provided to UACES; and UACES commitment of matching funds • To be signed by Dr. Tony Windham, including complete title • Samples Available from OSP

16. FIN-311: Salary Funding Incentive Plan

17. FIN-311: Salary Funding Incentive Plan • Documents Salary Savings associated with grant award • Must be submitted with grant proposal • Must be signed by PI and Dept. Head prior to submittal

18. FIN-310: Salary Savings Distribution • Specifies Distribution of Salary Savings by fund and Org # • Must be submitted with Proposal • Must be signed by PI and Dept. Head prior to submittal

19. FIN-312: Internal Grant Approval Form

20. FIN-312: Internal Grant Approval Form • Must be submitted with all proposals sent to Office of Sponsored Programs for approval • Form has been revised to streamline approval process • All fields must be completed, including project summary • PI must assure compliance with requirements related to Misconduct of Research, Conflicts of Interest, Export Controls, etc. • Must be signed by PI and Direct Supervisor prior to submission • Approvals required: • Sponsored Programs • Assistant/Associate Director • Associate Director for Finance and Administration • Dr. Tony Windham (if over $250,000)

21. Frequently Used Information • Legal Name: University of Arkansas Cooperative Extension Service • Governing Board: University of Arkansas Board of Trustees • Accounting Method: Accrual • Indirect Cost Rate/Facilities and Administrative Costs (unless specified otherwise in RFP): 29% of Modified Total Direct Costs** • Fringe Benefit Rates: 30.4% (Full-Time Employees; 7.6% (Temporary Employees) • Authorized Organizational Representative (AOR): Dr. Tony Windham • Dr. Windham’s Official Title: Associate Vice President for Agriculture-Extension and Director, Cooperative Extension Service • Basis for budgeting salaries: Percentage of an employee’s salary as a portion of a full-time equivalent (FTE) position. **The UACES indirect cost rate is far below the national average. In 1999, the typical ICR was 50.8%.

22. Frequently Used Information • Tax-Exempt Status: IRS 170(c)1 • Cognizant Federal Agency/Contact: Dept. of Health and Human Services • EIN: 62-1712458 • DUNS: 039796771 • DHHS-PMS ID: 0546750 • State Clearinghouse Contact (if compliance with E.O. 12372 is required): • Tracy Copeland, Manager • Office of Intergovernmental Services • Dept. of Finance and Admin. • 1515 W. 7th St. • Little Rock AR 72203 • Congressional District (Applicant): AR-002 • Difference between Equipment and Materials and Supplies: Equipment is an individual item exceeding $2,500 in cost with a useful life of more than one year. Materials and supplies are expendable items with a short lifespan costing less than $2,500. These definitions are more restrictive than federal requirements.

23. Arkansas Congressional Districts

24. After Approval • Approved FIN-312 and proposal packet will be returned to PI. • To ensure there is no delay in processing, if proposal is to be submitted electronically (Grants.gov), PI should notify grants officer of approval. • PI should send three (3) copies of approved proposal packet to grants officer and one (1) copy to the Director of Sponsored Programs. • Grants officer will keep PI updated on submission status until proposal is accepted by project sponsor.

25. Bridge Conferences Pre-award Post-award

26. Purpose: • Bring key participants together to bridge the process between pre-award and post-award. • Review of award, budget, timelines, program and financial reporting, access to E-prints, requisitions etc. • Distribute award summary sheets (Green Sheets), signed copy of final award, budget • Who: • Grant & Contract Analyst, Grants Officer, Director of OSP, PI, AD, Administrative Support Supervisor(s) • Where: • LRSO or via conference call

27. Sample Award

28. Green Sheets

29. Post-Award UACES OBLIGATION When the UACES accepts a grant or contract it takes on a fiduciary responsibility to ensure the project or program being funded is conducted with the highest standards of professionalism and fiscal responsibility.

30. Award Life Cycle The process of awards management begins when a granting agency notifies UACES that a proposal is being funded. Award notices take many forms, from a complex contract document to a simple letter. The award is made to the University of Arkansas Cooperative Extension Service. Agreements and Subawards are contractual and should be contracted with the Board of Trustees of the University of Arkansas, acting for and on behalf of the University of Arkansas Cooperative Extension Service.

31. Life Cycle The OSP director and general counsel reviews the award document to ensure that the terms and conditions are compatible with University policy and/or state law. Incompatibilities are negotiated with the sponsor. Award is signed and returned to the sponsor. When A fully-executed agreement is returned to the OSP director, the grant fund set-up can take place. The G&C analyst sets up the grant fund as well as establishes a budget in the Banner system and expenditures may begin.

32. Life Cycle (continued) A notification is sent by the G&C analyst via email to the Principal Investigator, Dept Head and adm. support staff. In most cases a bridge conference is scheduled at this time. OSP submits invoices and processes requests for funds. (Most agreements are “cost reimbursable.” In other words, we expend UACES funds then seek payment from the sponsor for those expenditures.) Principal Investigator conducts the project and submits progress reports (deliverables) to the sponsor as called for in the agreement.

33. Awards Management Topics Cost Sharing/Matching Effort Reporting Allowable Costs Cost Transfers Prior Approvals

34. Cost Sharing/ Matching Defined OMB Circular A-110 defines cost sharing/matching as follows: • “Cost sharing or matching means that portion of project or program costs not borne by the Federal Government, “ and • “Cash contributions means the recipient's cash outlay, including the outlay of money contributed to the recipient by third parties.”

35. Allowable Cost Sharing/ Matching If mandatory or committed, cost sharing must be documented in the official records of the institution. Records must be auditable (Documentation is vital). When a voluntary match is placed in the grant agreement, it becomes mandatory All contributions, including cash and third party in-kind, are acceptable as cost sharing or matching when all of the following criteria are met. • Costs are verifiable from the recipients’ records. • Are not included as contributions for any other project or program. • Must be applied to an allowable cost under A-21

36. Effort Reporting Reporting Periods: January 1 to June 30 (due by September 30) July 1 to December 31 (due by April 30) UACES Effort Reporting System is referred to as A-21 Certifications. The basis for the system is found in OMB Circular A-21 section J.8. Compensation for Personnel Services.

37. Effort Reporting • The following Funds all require Effort Reporting at UACES: • Federal Smith Lever (14xxx) • Federal Smith Lever (21xxx) • Federal Smith Lever Matching (22xxx) • Other Federal Grants and Contracts (23xxx) • Other Federal Matching (24xxx) • State Grants & Contracts (25xxx) • State Grants & Contracts Matching (26xxx) • Private Grants & Contracts (28xxx) • ***As of fiscal year 2010, federal formula funds effort must be certified. (14xxx)*** In addition to certifying the reasonableness and allocability of time directly charged to a sponsored project, the A-21 certification also provides a mechanism for individuals to certify cost sharing of their labor.

38. Allowable Costs • Is the cost REASONABLE? • Is the cost ALLOCABLE? • Is the cost treated consistently as a direct cost or an F&A cost by UACES? • Is the cost designated as allowable under OMB Circular A-21? • Help for determining allowable costs for federal sponsored agreements: • Office of Management And Budget Circular A-21 • http://www.whitehouse.gov/omb/circulars/a021/a021.html OMB Circular A-21 details the Cost Principals for Educational Institutions. There are four main principles applicable to all costs. These principles are not independent of each other. A cost must meet all four principals to be allowable.

39. Unallowable Costs • Alcoholic beverages • Entertainment costs • Advertising/Public Relations • Alumni Activities • Bad Debts • Commencement Costs • Personal Services • Non-institutional Professional • Activities • Institution-furnished automobiles • Criminal or civil defense costs • Donations and contributions • Fines/Penalties • Personal Goods/Services • Housing and Living Expenses • Insurance • Lobbying • Memberships/subscriptions • Pre-agreement costs • Recruiting costs • Profit/loss on capital assets and equipment • Rental of buildings and equipment • Marketing costs Some costs that may appear to be direct (or attributable to the program) are nonetheless unallowable by statute unless “unlike circumstances” dictate otherwise:

40. Cost Transfers • Timely Corrections. The allowability of a cost transfer improves when the error is corrected within a reasonable time period. • Avoid cost transfers at the end of the project. • All supporting documentation for the cost transfers must be maintained and proper justification is needed if transfer takes place more than 90 days after the charge was originally posted. Cost transfers are perhaps the most sensitive area in awards fiscal management. They are a signal to an auditor that something unusual happened and that further investigation is required.

41. Prior Approvals Most federal agencies now provide for what is commonly referred to as “expanded authorities.” These authorities allow the institution to make approvals that were previously required from the sponsor. These expanded authorities normally include: • Approval to incur pre-award costs up to 90 days prior to the start date of the award. • Approve a one-time no-cost extension of up to 12 months; • Carry forward unobligated balances from one funding period to the next; • The authority to rebudget; • The authority to make other prior approvals required by OMB circulars A-110 and A-21.

42. Prior Approvals Required For: Any action that would or is the result of a change in the scope or objectives or the project requires the approval of the sponsor. Also, any reduction in effort by the named PI of 25% (of the percent effort committed in the proposal) or the absence of the PI for 3 months or more requires agency approval.

43. Prior Approvals: Budget Modification To Modify or Re-budget the original project Budget Type a brief letter or email with the following content: • Justify and explain the circumstances that led to the need for changing the budget. • How it will impact the project scopes or objectives. • Prepare a worksheet or table showing Original Budget vs. Revised Budget • Address the request to the appropriate administrative contact listed in your award documents. • Letter should be signed by Authorized Organizational Representative (Dr. Windham)

44. Award Closeout Award Closeout involves both programmatic and fiscal requirements. PI determines whether a request for no cost extension is needed based on progress towards completion of programmatic award requirements and funds available in the budget. The PI initiates final purchases needed for completion of the project prior to award end date. At the end of the project the Principal Investigator is responsible for submitting the final technical report to the sponsor.

45. Award Closeout: No-Cost Extension Notify OSP if a no cost extension is needed within 60 days of project termination.

46. Award Closeout (PI-Role) PI reviews all charges to the award to ensure they are allowable and appropriately allocated. PI communicates with G&C analyst concerning any outstanding charges or other issues related to closeout. PI signs closeout letter certifying the accuracy of expenses and returns to OSP. PI prepares and submits the final technical report to the sponsor.

47. Award Closeout (OSP-Role)

48. Award Closeout (OSP-Role) G&C analyst sends pre-termination letter to PI and adm. support staff within 60 to 90 days prior to award end date. G&C analyst sends Closeout letter to PI and adm. support staff within 30 days after project end date. G&C analyst reviews charges posted after end date for appropriateness. G&C analyst prepares and submits the final invoice and other closing documents to the sponsor. G&C analyst ensures funding is received from Sponsor. G&C analyst completes the fiscal grant closeout in the banner system.

49. Award Closeout Federal Financial Report

50. Award Closeout EPRINT: MTD Summary