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Office of Budget and Sponsored Operations

Office of Budget and Sponsored Operations. Post-Award Grants & Contracts Accounting. Business & Finance. Office of Budget and Sponsored Operations. Shelly Dusterhoff, Acct Prof IV Anna McCoy, Acct Prof IV Sherry Oligny, Acct Prof IV. Vicki Fuller, Budget Analyst

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Office of Budget and Sponsored Operations

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  1. Office of Budgetand Sponsored Operations Post-Award Grants & Contracts Accounting

  2. Business& Finance

  3. Office of Budget and Sponsored Operations Shelly Dusterhoff, Acct Prof IV Anna McCoy, Acct Prof IV Sherry Oligny, Acct Prof IV Vicki Fuller, Budget Analyst Belinda Pearson, Budget Analyst

  4. Sponsored Operations’ Mission Is To… • Support KSU’s instruction, research, and public service goals • Advise on grants/contracts fiscal matters relating to Federal and State laws, BOR as well as University rules, regulations, and policies • Insure KSU’s business interests are protected in the operation of grants/contracts • Comply with all provisions of contracts/grants • Maintain grants/contracts auditable records • Prepare and file required fiscal reports • Bill and collect costs incurred on grants/contracts • Provide Project Directors accurate and timely reports • Provide customer service to the KSU community and external agencies

  5. WhatCan The Office Of Budget And Sponsored Operations Do For KSU And You? • Reporting and compliance with federal and state regulations • Providemonthly reconciled reports • Provide ad hoc reports • Monitor and administer grants/contracts policies • Billing and collection of grants and contracts awarded to the University • Fiscal reporting • Grant close out • Respond to auditor request (internal and external) • Grants and contracts records retention

  6. When You Ask For Our Advice… • We look at several aspects of the transaction. • Is it legal? (A-133, A-21, A-110) • Is it within BOR policy? http://www.usg.edu/fiscal_affairs/bpm_acct/ • Is it within KSU policy? http://www.kennesaw.edu/budgets/grants/PPM.HTM • Is it in the grant and/or contract budget? • Is it or could it be viewed as unethical? • Is there an appearance of a conflict of interest? • Would it put the reputation and integrity of KSU at risk?

  7. Getting a Grant # • The Office of Sponsored Operations will assign a Grant# to the new grant award once we have received all the necessary information from the Pre-Award Office, Office of Sponsored Programs.. • Once we receive the award, we will send the Project Director an email notification that the award is in our office and that we will be contacting the Project Director for a post-award meeting. • At the Post-Award meeting: • There is an opportunity to ask questions and inform our office of any unique situation in the award • Grant#, Grant Speedchart #, Grant Speedtype # provided • Grant Overview Sheet (summarizes the general information of the award) • Website links of contact information, policies, etc. • Project Director’s Responsibilities summary

  8. What to expect next? • Once the Project Director has attended a Post-Award Meeting, he/she can start to incur expenses on behalf of the project. In special circumstances certain sponsors allow pre award spending. • Types of Expenses: • Personnel – Human Resources • Travel – Business Services • AGSs – Business Services • PCard - Business Services • Contracts (Subcontract/Consultant)

  9. Contact List • Human Resources: Dept. HR Representative x6030 • Travel: Karen Gardner, AP Manager x3622 • AGS: Karen Gardner, AP Manager x3622 • Vendors/PCards: Don Humphrey, Acct Prof IV x3672

  10. Let Us Know How Your Project Is Progressing… • Let us know of any changes. • Forward sponsor’s written approval. • Request meetings. • Review your monthly grant/contract reports. • Notify us of any discrepancies in a timely manner. • Don’t be afraid to ask questions. • Talk to us early. Remember We Are Here To Help You!

  11. What we need help with? • Cost Share Documentation • Time and Effort Reports • Review of reports in a timely manner • Keep us informed of any changes or upcoming events • Always ask questions Remember We Are Here To Help You!

  12. Policies & Procedures – Where To Find Them? Internal Links (KSU) • Office of Budget and Sponsored Operations: http://www.kennesaw.edu/budgets/grants/ • Office of Business Services: http://www.kennesaw.edu/businessservices/ • Office of Human Resources: http://www.kennesaw.edu/hr/ External Links: • Office of Management and Business (OMB) (A-21, A-133, A-110): http://www.whitehouse.gov/omb/circulars/index-education.html • Teacher Quality: http://www.coe.uga.edu/teacherquality/ • National Science Foundation (NSF) Policy Index: http://nsf.gov/bfa/dias/policy/index.jsp • Fund for the Improvement of Postsecondary Education (FIPSE): http://www.ed.gov/about/offices/list/ope/fipse/index.html • Georgia Humanities Council (GHC):http://www.georgiahumanities.org/ • Georgia Department of Education (GA DOE):http://www.doe.k12.ga.us/index.asp

  13. FAQs • How do we notify you of policy changes? • Via Email • Via Website • Via Meetings • Recent Policy Changes • Website updated to reference federal regulations with KSU policy

  14. Additional FAQs • 1. I've received an award letter from an agency. How soon can I get a project number (so I can use the funds)? All sponsored agreements should be routing through the Office of Sponsored Programs (OSP).  Once OSP receives the fully executed contract and all required documents are in place, the new award information will be forwarded to the Office of Sponsored Operations. The office will then review the information for completeness, set up the account and coordinate a post award meeting with the Project Director and his/her support staff.  • 2. What is the difference between a subcontract and a consultant agreement? The primary difference is that a subcontract is almost invariably with another institution or business and a consultant agreement is almost invariably with an individual (non-KSU employee).  Subcontractual effort usually entails a complex portion of the primary project to be performed at another institution or business.  The agreement would usually involve the other institution's full project costs, including its negotiated Indirect Cost (F&A) Rate, and come to us with a statement of work, full budget and a letter of intent to perform the assigned task should an award be made.  Consultant effort is usually limited to the performance of one activity by one individual.  Activity is generally short term or infrequent and the pay line is usually determined by the grant or contract agreement.

  15. Additional FAQs • 3. How do I request and track my indirects generated from my grant/contract? Indirects are determined on a quarterly basis by Office of Budget and Sponsored Operations. There is no need to request the indirects. The Office of Sponsored Operations will notify Project Director, the Department Chair, the Dean, and the Business Manager of the indirects. Then the office submits the appropriate paperwork to the Budget Office to move the funds to the Dean's indirect account. From that point, the college Business Affairs Manager will allocate the indirect funds. All tracking of indirect monies (once placed into the Dean's indirect account) is done by the college Business Affairs Manager. • 4. What is the policy regarding Procurement Cards (P-Card)? During the last 60 days of the award period no procurement card charges should be booked to your grant.  Any procurement card expenses that are not on KSU's ledgers by the grant end date will become the responsibility of the department the grant is housed in.  For example, if your grant ends 6/30/04, no P-Card  charges should be done after 4/30/04. It is the responsibility of each Project Director to verify that all procurement card charges booked to his or her grant are in compliance with the award/contract.  If invalid or unauthorized purchases are booked to a grant using a procurement card, the College/Department budget will absorb the expense.  If the expenses cannot be absorbed by the College/Department, i.e. expenses cannot be paid with state funds, all charges will become the responsibility of the Project Director.  

  16. Additional FAQs • 5. Where do I submit my paperwork for Issue Payments, Issue POS, etc. (i.e. travel expense statements, AGSs with back up, etc.). All paperwork (with approval signatures for project directors, etc) need to be sent to the Office of Budget and Sponsored Operations for final approval before processing by Business Services. • 6. How do I pay a stipend? You pay a stipend through Kennesaw State University's AGS system. You create the AGS using the vendor "Stipends" and then detail the person (s) information in the item description box. Required information to pay a stipend: Name, Mailing Address, Social Security Number, Purpose of Stipend, and Flat Rate.

  17. Additional FAQs • 7. How do I pay a consultant? You pay a consultant through the Kennesaw State University's AGS system. Your back up for the AGS is an invoice from the consultant, a signed consultant form with resume of the consultant, and a signed sole source form (if agreement is $5,000.00 or greater and individual is not named in your grant contract). The consultant form, resume and sole source form can be processed ahead of time through the office of Sponsored Operations. The office will keep the forms on file and match up to the AGS and invoice when submitted. • 8. How do I pay a lecturer? You pay a lecturer through the Kennesaw State University's AGS system.  Your back up for the AGS is a signed lecturer form.  The lecturer form can be processed ahead of time through the office of Sponsored Operations. The office will keep the form on file and match up to the AGS when submitted. • 9. Can I purchase food and/or alcohol on my project? Food can be purchased on a project only with prior written approval from the sponsor.

  18. Additional FAQs • 10. Can I pay for my mobile telephone on my project? A mobile telephone can be paid using project funds only if approved in writing by the sponsor. • 11. What kind of backup documentation is needed for purchases? With every expense, you should have:              An itemized/detailed receipt/invoice              Purpose and how the expenses use relates to your grant If applicable to type of expense:              Name of Event              Date, time, and location of event this purchase was made for              List of attendees (Participants) at event              Agenda for the event/workshop or other supporting documentation Prior approved contractual, subcontract, lecture agreement etc… Project Director Prior Approval Form for Grant/Contract Purchase (P-Card)

  19. Additional FAQs • 12. What is cost sharing? Cost sharing is the dollar amount provided by Kennesaw State in support of a sponsored agreement or commitments of a third party for a KSU-sponsored project. All cost share expenses must be allowable under applicable cost principles (OMB A-21). Cost share expenses must be necessary and reasonable for the accomplishment of the project or program. Cost share expenses must be incurred during the effective dates of the project. Additionally, cost share expenses can only be used for one sponsored project.

  20. Additional FAQs • 13. Does cost share need to be documented and why? Yes, it must be documented. When cost share is submitted in a proposal KSU is obligated to provide the cost share if the proposal is approved. Cost Sharing/Matching is defined as all contributions, including cash and third party in-kind that meet the following criteria:  verifiable  not included as contribution for any other federally assisted project or program  necessary and reasonable for accomplishment of objectives  allowable  provided for in the approved budget when required by the federal awarding agency Providing cost share documentations to the Office of Budget & Sponsored Operations is the responsibility of the Project Director .

  21. Additional FAQs • 14. If I receive a check from my sponsor, what do I do with it? Should you receive a check from your sponsor, please bring the check to the Office of Budget and Sponsored Operations. • 15. What are indirect cost (F&A) rates? Indirect cost rates, also known as Facilities & Administration (F&A), are Federally negotiated rates that allow a grantee institution to recover certain costs incurred for joint or common objectives and therefore cannot be specifically identified with a particular sponsored project.  These costs include general administration, building operation and maintenance, depreciation, and similar costs. • 16. What constitutes a direct cost? Direct costs are costs that canbe specifically identified to a particular project or program. Examples include: salaries, travel, equipment, or laboratory supplies.

  22. Additional FAQs • 17. Isn't the Principle Investigator the Authorized Official? No. All contract and grant proposals are submitted on behalf of Kennesaw State University. Therefore, it is necessary that any such proposal have the endorsement of those individuals responsible for carrying out the project (e.g., the Project Director, the Department Head) as well as those individuals authorized to commit the university's resources and/or enter into a legal contract for services. The Vice President of Business and Finance is the only authorized official that can enter into a contract or grant for Kennesaw State. Prior to submission, all sponsored project proposals, grants, sub-contracts, and contractual agreements must be reviewed by the Office of Sponsored Programs to ensure institutional eligibility, conformity to sponsor guidelines, accuracy of budget, applicability of cash match and cost-sharing, human subjects use approvals, etc. Proposals are reviewed to ensure that any commitments included are consistent with university policies, as well as to ascertain approval by department chairs and deans.

  23. Additional FAQs • 18. What is our Fiscal Year? Fiscal Year refers to the period of time between July 1 - June 30 for a given year (i.e., FY06 = July 1, 2005 - June 30, 2006). Therefore, if your grant runs September 1, 2005 to August 30, 2006, you've crossed into a new fiscal year, which may have different fringe cost rates. • 19. Can I pay my department's telephone bill on my project? With prior written approval by the sponsor to pay telephone charges, you may pay the charges directly related to the project but not the full departmental telephone bill. • 20. Can I pay for magazines from my project and have them sent to my home? You may use project funds to pay for institutional subscriptions, which are sent to your institution's address, but not those subscriptions sent to a non-institution address. • 21. Can I pay for my memberships from my project? You may only pay for institutional memberships as approved by the sponsor.  You may not pay for memberships in Civic, Community, Country Club, and Social or Dining Clubs.

  24. Additional FAQs • 22. How do I interpret my QuickBooks reports? On the Excel Cumulative Report if you look at the “Uncommitted Balance" column, if the numbers in each row are positive, this is the amount remaining to spend by category. If negative, this is the amount overspent by category. On the "Transaction Detail" Report if you look at the very last row on the report titled "Total", this number should be negative, showing you have money left to spend.

  25. In Closing…

  26. Questions?

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