Sponsored Research & Federal Relations Grant Management 101 - PowerPoint Presentation

Sponsored Research & Federal RelationsGrant Management 101 for Department Admins, PIs and Project Directors Angie Rochat, Director of Sponsored Research & Federal Relations Cynthia Stengel, Grants Specialist Shannon Malone, Senior Grants Accountant Fort Lewis College February 5, 2019 www.fortlewis.edu/sponsoredresearch

Agenda Introductions Test Yourself Work Flow between Pre & Post Grant (contract) Awards Budgets: Common Mistakes, Tools & Resources Purchasing Procedures with Grants Human Resource Issues Forms Common Terms Questions?

Sponsored Research Websitewww.fortlewis.edu/sponsoredresearch

Grants at a Glance at Fort Lewis College •Since the inception of the office in 2004, FLC has been awarded $57.2 million dollars in grant awards •$40.0 million are federal grant awards •Average annual amount of grant awards is $20.0 million • FLC submits an average of 75 new grants per year • In any given year, there are approximately 200 grants that we are managing in some part of the cradle to grave cycle of grants

Pre Award Office (Director of Sponsored Research & Federal Relations and Grants Specialist in Academic Affairs) All grants and contracts are routed internally for approval through Cayuse prior to submission to the sponsor. Pre Award office duties, include: assisting faculty and staff with grant writing, creating budgets, interpreting request for proposals, finding funding, and proposal development. If a project is awarded, the Project Data Sheet is the last piece of the process that happens in the pre award office. Compliance takes a village!

Post Award (Senior Grants Accountant in the Controller’s Office) • The completed Project Data Sheet goes to the Controller’s office to start the Post Award process • A PDS is needed for every year of the grant award • The Senior Accountant sets up the award in the Banner accounting module and assigns a budget org code to the award • The PI is responsible for managing the award money as per the funded award, and FLC and sponsor regulations; • The PI submits all required reports to the sponsor, EXCEPT FOR: • Financial reporting to sponsors, which is done by the Senior Accountant

Division of Duties between Pre & Post Award

Pre-Award: Grant Budget Development– Common Mistakes • Confusing fringe benefits (retirement and health benefits) with indirect costs (F & A and overhead) • Not building an annual increase in fringe benefits into each year of the budget • Not including indirect costs when allowed • Paying students hourly vs. stipends • Not getting help from the Pre Award office with your proposed budget before submitting for internal approval

Post-Award: Grant Financial Management-Common Mistakes Overspending Underspending Using out-of-date benefits rates, old forms (Project Data Sheets, & CARFs), wrong forms, no forms Not giving the Department Admin Banner access on the PDS Expenses not hitting the grant account directly (i.e. charging these to the Dept. general fund budget instead, setting up a red flag for an audit) Not getting prior approval from sponsor/fiscal agent for moving money between categories that are non compliant with federal regulations (10% rule) or sponsor guidelines Misalignment between college accounting system (banner) and grant codes Grant fiscal year end is often always different then college fiscal year (6/30); all transactions related to the FLC fiscal year should be recorded to the grant by the FLC fiscal year end regardless of the grant’s performance period. Reporting?? What reporting????

Show Me the Money! – Invoicing & Grant Payments Know how the grant money will be provided by the granting agency. Every grant is different although grant money typically comes in one of two ways: 1.) At the beginning of the grant performance period (the check is in the mail!) 2.) On a reimbursement basis after grant expenses have been incurred  If your grant is funded at the beginning of the performance period, a check will be mailed from the granting agency to the college directly, either to the PI, to the FLC Foundation, or to the Controller’s Office. If the PI receives the grant check, it goes to the Senior Accountant in the Controller’s Office to be deposited. If it goes to the Foundation, the Senior Accountant will request that it be transferred to FLC. If your grant is funded on a reimbursement basis, the Senior Accountant will work with the PI to prepare invoices and submit them to the funding agency as required in the grant agreement.

FLC Grant Org # & Spending MoneyWhen the PDS has been officially processed and approved internally, the PI receives an email from the Senior Accountant with a grant org number. The PI uses the grant org number for grant expenditures only The award money does not need to be received by FLC prior to expenditures being made on the grant, BUT there must be a grant award notification AND grant expenditures must be done in accordance with the grant agreement dates and approved budget. Pre Award spending is not allowable. If the grant is multi-year, the PI can only expend funds that have been approved for each year in accordance with the grant terms– expenditures cannot be made with future year funding unless that future funding has been formally approved by the granting agency.

Deposit Transmittal Form for Grant Checks

Cool Budget Resources & Other Tools to Help You Manage Grant Funds • Project Data Sheet – establishes grant orgs at the College • Grant Activity Report in theFort • FRIGITD form in BANNER • Journal Vouchers – Please use as a last resort; not the preferred method of charging expenses • The good, bad, and ugly of your own internal excel spreadsheets

Budget Management Tool #1: Project Data Sheet

Grant Budget →Project Data Sheet A grant’s budget is approved by the granting agency and then is translated into FLC’s accounting structure via the Project Data Sheet (PDS). Examples of budget approved by granting agency Translates into FLC Account#7440 – Supplies & Materials Translates into FLC Account#7280 – Outside Services Individuals or Account#7352 – Outside Services Corporations Translates into FLC Account

Grant Budget →Project Data Sheet Examples of narrative budget approved by granting agency Acct#7580 – In State Travel Non Employee Or Acct#7581 – Out of State Travel Non Employee Translates into FLC Account Acct#7440 – Supplies & Materials Acct#7931 – Indirect Costs Federal

FLC Accounts Commonly Used on Grants Account # Account Title 6200 Faculty Salaries-Full Time 6204 Staff Salaries-Exempt Regular FT 6210 Classified Regular Full Time 6230 Student Hourly Labor 6234 Exempt Temp FT Hourly 6235 Exempt Temp PT Hourly 7250 Exempt Staff Benefits 7251 Classified Staff Benefits 7253 Staff Benefits-Hourly Labor Employe 7280 Outside Services - Individuals 7300 Postage 7305 Voice Mailbox 7306 Fixed Telephone 7307 Toll Charges 7315 Network Link Account # Account Title 7316 Network Printer 7319 Books (Non-Libr, Bookst) 7323 Workstation Usage Charge 7340 Printing 7352 Outside Services - Corporations 7439 Copying Costs--Internal 7440 Supplies & Materials 7554 Non-FLC Student Stipend 7570 In-State Travel--Employee 7571 Out-of-State Travel--Employee 7572 International Travel--Employee 7580 In-State Travel-NON-employee 7581 Out-of-State Travel-NON-employee 7931 Fed-Indirect Cost Expense 7933 State-Indirect Cost Expense 7934 Private-Indirect Cost Expense

Cool Reporting & Budget Management Tool #2: Grant Activity Report Shows the transaction level detail by grant including budget vs. actual, all recorded transactions, and a summary showing total revenue earned and due, total expenses, total transfers, award balance, cash balance, and cash match.

Cool Reporting & Budget Management Tool #2: Grant Activity Report (continued)

Running the Grant Activity Report in theFort Login to theFort ( https:/thefort.fortlewis.edu ). Click on the Webopus icon; login. Go to Finance tab; from there click on Printable Budget Reports. Click Grant Activity Report button. Select the grant org number from the drop down menu. Not there? Call Shannon Malone for access. Click “Run Report.” Choose to run the report between specific dates or life to date. (This may take a bit depending on report size.) A PDF report downloads; click on it to open.

Cool Reporting Tool #3: FRIGITD Banner Form FRIGITD – shows budget vs. actual by account, open commitments, and available balance by account. FRIGITD can be exported into Excel. In FRIGITD press F4 to drill into transaction detail by account. Input the grant number into the index field to use this form as an administrator.

Human Resources All labor costs on grants are sensitive and require additional approval for ANY changes, no matter the dollar amount Faculty are on nine month contracts; they are eligible for up to three months of summer salaries Faculty salaries can never be more than 100% of their annualized salary – which means they can either conduct research in the summer or academic year by receiving additional time (course release) or money Consultants vs Employees EAS Forms are used to pay faculty or staff on grants CARFS are used to pay students EAS & CARFS are the only tools we have to manage federal Time & Effort Regulations

EAS Form Used to pay faculty or staff from the grant. Faculty members are subject to academic year and summer salary limitations; the Senior Accountant will help determine the grant payout schedule. Do not include fringe/benefits expenses on the EAS form, the fringe/benefits amount will automatically follow the salary dollars. Stipends or lump sum payments are also paid through an EAS form for research assistants. Find the current version of the EAS form: https://www.fortlewis.edu/humanresources/Forms.aspx Staff on grants cannot be more than 1.0 FTE on a grant or at the College from a combination of positions. Salary determinations for staff on grants are made in alignment with similar positions on campus based on job duties, education, and experience. For federal compliance, either Shannon or Angie must sign off on grant EAS forms.

EAS Form

CARF Form Used to pay a student or hourly employee from the grant. The PI will determine the hourly rate and timeframe of employment for the worker. Students can only work 20 hours per week or less during the academic year. (If a student is registered and taking classes and works more than 20 hours/week they risk losing exempt status with the IRS.) Hourly workers cannot be paid less than Colorado’s minimum wage, currently at $11.10. Student hourly workers do not get charged fringe benefits; Non-student hourly workers do get charged fringe benefits. A person can be classified as a student worker in the summer if they were enrolled in classes during both in the spring semester prior to and the fall semester after their summer employment. Otherwise student workers are classified as non-student hourly and the grant is charged fringe benefits. Find the current version of the CARF form: https://www.fortlewis.edu/humanresources/Forms.aspx

CARF Form

Purchasing Follow FLC policies and procedures: h ttps://www.fortlewis.edu/purchasing/ Federal grants use these guidelines→ Consultants, equipment, instrumentation, and renovation expenses may fall under procurement regulations Equipment (one item > $5,000) vs supplies (everything else) for federal grants Bids, Sole Source, and Micro Purchases Do price shopping, document why you purchased the product from a particular vendor (discount to FLC, only one vendor for product, other reason). Contact IT dept first for IT related purchases re: resources available. The PI, Grants Accountant, and Sponsored Research office are responsible for compliance issues related to purchasing for grants, not the Purchasing Office Travel Forms Find Sole Source Justification form (work w/purchasing); FLC W9; FLC Tax Exempt Certificate on Purchasing website: https://www.fortlewis.edu/purchasing/Purchasing.aspx Solicitation Thresholds College Policy Purchasing Method $5,000 or less College departments have discretionary purchasing authority Procurement card or check request form $5,001 - $25,000 Purchases of goods: processed at the discretion of Director of Purchasing Requisition for Purchase Order $5,001 - $50,000 Purchases of services: processed at the discretion of the Director of Purchasing Requisition for a Purchase Order $25,001 and over Competition for goods: sought via an advertised documented quote or invitation to bid Work w/ Purchasing Office $50,001 and over Competition for services: sought via an advertised request for proposals Work w/ Purchasing Office $150,000 + Competition for goods and services: sought via an advertised invitation for bids OR request for proposals Work w/ Purchasing Office

Vendor Lookup & Vendor Creation Request Vendor Setup –New vendor set up requires the vendor to fill out a W-9 and provide the college with a bill/invoice. To look up a current vendor or make a vendor creation request: www.fortlewis.edu/vendorlookup All information required to make a vendor creation request is on the W-9 Check Request Forms submitted without a vendor ID and W9 will be rejected ! Include the required documentation!

Procurement Card (P-Card) – required form of payment for all purchases of goods under $5,000 from grant funds Follow FLC procurement rules – don’t make prohibited purchases (i.e.-Alcohol) Secure the card Use the card to pay vendors for goods up to $5,000 (individual limits may vary) P-Card purchases are tax exempt Obtain proper purchase documentation – an itemized receipt for all charges, the vendor name, date of procurement, item description, quantity, unit cost, total cost Inspect goods before acceptance Resolve disputes promptly and fairly Cycle begins on the 26 th of each month and ends on the 25 th of each month Reconcile statements before the 30 th or 31 st each month When possible – use price agreement vendors, use educational discounts, use recycled products Banner form for P-Card Reallocation is FAAINVT. Watch the P Card Reallocation Tutorial video: https://www.fortlewis.edu/purchasing/Internal/ProcurementCard.aspx

Check Request Form – CRF (to pay consultants, vendors, invoices not on Pcard) *Signature section of CRF not pictured*

Travel Authorization and Reconciliation Form *Signature section of TA not pictured*

Moving expenses between orgs and/or accounts Did expenses related to the grant get recorded to a different org or to the wrong account? Has the transaction been recorded in the accounting system? No – Be sure to code your transaction directly to your grant org . If the purchase was made using a p-card, give the p-card holder/re-allocator the org and account you want the transaction recorded to. Yes ? Once transactions have been posted to Banner, you must make a JV request to move the expenses. Email JVRequest@fortlewis.edu explaining what transactions you want moved, which org/account the original expense was recorded to, and what org/account the expense should be moved to. These actions flag audits! Be kind to the Controllers Office and use as little as possible!

Common Terms Principal Investigator (PI): This is the primary person responsible for the preparation, conduct, and administration of a research grant (National Science Foundation, National Institutes of Health, National Labs) Authorized Organizational Representative (AOR): For Academic Affairs this is Jesse Peters. Often a required signature on grants or contracts. Indirect Costs (IDC): Costs that are not directly related or identifiable with a project, such as payroll processing, facilities (office space, electrical), audit, legal, accounting. The college had a federally negotiated rate that is renewed every 10 years. Institution of Higher Education (IHE): Self-explanatory Time and Effort (T&E): The percent of the total amount of PI time spent on work-related (effort) activities of a Federal grant award. Other Comprehensive Expenditures (OCE): All expenses outside of personnel. Fringe Benefits: A percentage of salaries charged in addition to salaries that pays for employee benefits such as retirement, medical insurance, disability, etc. This changes annually at FLC.

Questions? www.fortlewis.edu/sponsoredresearch Contact Us! Angie Rochat , Director of Sponsored Research & Federal Relations, 247-7695 rochat_a@fortlewis.ed Cynthia Stengel , Grant Specialist, Office of Sponsored Research & Federal Relations, 247-7044 Stengel_c@fortlewis.edu Shannon Malone , Senior Accountant, Controller’s Office, 247-7358 smmalone@fortlewis.edu