SPA 101

1. SPA 101 CariBenveniste Award Analysis Manager Sponsored Projects Administration

2. Introduction • This course examines the overall post-award cycle of grants & contracts and discusses roles & responsibilities.

3. Who Negotiates/Approves Grants & Contracts for OHSU?

4. What is the role of SPA? • SPA is Sponsored Projects Administration, aka the “post-award” office. http://www.ohsu.edu/xd/research/administration/sponsored-projects-administration/upload/spaorg.pdf • Receives executed/awarded grants & contracts from all Pre-Award Offices. • Creates accounts in Oracle Grants Accounting (OGA) • Prepares financial reports and invoices • Invoices for and receives cash from Federal sponsors • Manages effort reporting

5. What is the role of SPA? • Oversees subrecipient monitoring • Provides Post-Award Education • Provides post-award expertise to OHSU’s research community • Performs high level oversight of sponsored projects • Works to ensure that OHSU adheres to the rules and regulations governing the use of sponsor funds • SPA is responsible for the coordination of the annual A-133 audit

6. Transition of Grants & Contracts from Pre-Award • Award Setup Process Overview • Flowchart: http://www.ohsu.edu/research/rda/spa/docs/applic1.pdf

7. Account Setup • Award setup packet received from the pre-award office and analyzed by the SPA Senior Financial Analyst (SFA) • Account(s) setup in OGA by Setup Specialist • Accounts use POETA string Project-Org-Expenditure Type-Task-Award Award: ACDRC0100 Project: GCDRC0100A

8. Account Setup • Notice of Account Setup/Revision sent to Principal Investigator and Project and Award Fiscal Managers • Sample document available online: http://www.ohsu.edu/research/rda/spa/spapolicies.shtml

9. Jellyfish • Jellyfish: Account Setup Tracking Tool available online • http://www.ohsu.edu/research/era/jellyfish.shtml

10. Oracle Grants Accounting • Oracle Grants Accounting (OGA) is OHSU’s financial system of record for all awards and projects • Financial reports are available through OGA and the OGA Data Warehouse (Discoverer) • Grant spending should be monitored by PI’s (with dept admin help) on a monthly to quarterly basis

11. OGA Access • Request OGA access using the online Oracle Financials Access form found on the Central Financial Services website: • OGA Reports OHSU (*no training required) • OGA All Project Inquiry Non-Payroll OHSU • OGA All Project Inquiry Payroll OHSU • Attend OGA training class: http://trainingforce.ohsu.edu/registration/

12. Post-award Activities • A one-page Post-award Responsibilities Flow Chart is available on the SPA website: http://www.ohsu.edu/research/rda/spa/docs/sparespflowchart.pdf

13. Account Activities • Grant & Contract budgets are separated into Direct and F&A dollars http://www.ohsu.edu/research/rda/rgc/budgetdev.shtml • Direct charging of costs initiated by Department • Payroll Labor Charges • Purchase orders and AP invoices • Internal Billing System (IBS) charges from campus service centers

14. Account Activities • Cost Transfers • Three types • University Adjustment Forms • Foundation-Grant Account Cost Transfer form • Labor Cost Transfer Forms • All forms are found here: http://www.ohsu.edu/research/rda/forms.shtml#ap

15. Day to Day Account Management by Dept • Review accounts regularly (monthly-quarterly) • Review for unallowable expenses • Monitor encumbrances • Review for overdrafts • Initiate cost transfers, as needed

16. PI Review of Expenditures • PI’s should work with department staff to be provided with monthly to quarterly financial reports • The PI is ultimately responsible to ensure the appropriateness of all project expenditures and to ensure that the project functions within total awarded amounts

17. PI Responsibilities • The Principal Investigator (PI) is the individual responsible for overall programmatic and managerial conduct of a sponsored project • PI retains primary oversight responsibility even for delegated tasks • The PI and dept staff should maintain open communication about sponsored project management issues

18. Account Oversight by SPA • SPA SFA’s have high level oversight of account management by department • SFA’s are an important resource for department administrators and PI’s - call them with your questions • SPA Account Distribution List: http://www.ohsu.edu/research/rda/spa/docs/account_distribution.pdf

19. Account Oversight by SPA • Prepare annual financial reports and monthly cost-reimbursable invoices for sponsors. • Examples • Performs A-21 unallowable reviews • Completes budget adjustments • Performs close-out functions

20. Things to Keep in Mind • Post-Award activities close to year end: • Do you need a new contract from the sponsor? • It is the PI’s responsibility to contact the sponsor (typically done for incoming subawards) • Do you need to request carryover? • Not needed on most NIH grants, but for nearly all other grants & contracts. You can request this after SPA prepares the FSR or Final Invoice. Letter prepared by PI and co-signed by SPA Director. • Do you need a No-Cost Extension? • Form available on RDA forms page http://www.ohsu.edu/research/rda/forms.shtml#ap

21. Closeouts • Principal Investigator responsibilities • Prepare and submit technical reports and any deliverables • Patent disclosures • Scientific record retention • Oversight of all department responsibilities

22. Closeouts • Departmental Responsibilities • Tracking project end date • Timely filling out of reports • Removal of encumbrances • Verifying appropriateness of expenses • Notifying SPA that technical report is sent • Record retention

23. Closeouts • SPA Responsibilities • Coordination with department administrators • Removal of unallowable expenses • Preparation of final financial report (e.g. FFR) or final invoice • Submission of Final Invention Statement – recently transitioned to TTBD • Closing account in OGA • Sending SPA records to archives

24. Additional SPA Functions • Cash Management • Subrecipient Monitoring • Effort Reporting • Education

25. Award Revenue/Cash Management • Processing of all cash receipts and applying them to appropriate OGA Award • Preparation of weekly draw of funds from the government for federal awards • Preparation of quarterly reports • Holly (Fox) Lloyd, Award Revenue Supervisor

26. Subrecipient Monitoring • SPA ‘monitors’ outgoing subwards by: • Receiving and processing invoices from subawardee institutions • Invoice is forwarded to PI and Fiscal Manager for approval prior to payment. • PI review is required to ensure they are satisfied with productivity of subawardee • Ensuring awardees have annual audits, and that no ‘findings’ affect OHSU subwards • SPA requests audit information annually from all subawardees

27. Effort Reporting • Principles of OMB Circular A-21: • Federal awards may not be charged more than the labor expended • Grantees must meet acceptable levels of documentation and accountability for effort in relation to salary and wages • Penalties for non-compliance are severe

28. Effort Reporting • Effort Certification Statements (ECS) distributed semi-annually by SPA • Effort Periods are Jan-Jun and Jul-Dec • Example • ECS are created for all employees paid from federal awards and generated according to paid effort • Certified effort should equal actual effort • Department effort coordinators work with covered individuals to review and certify • Certified reports kept on file at SPA for audit

29. Post-award Education • SPA offers a series of Post-award Education Program (PEP) classes to teach post-award management topics • Attend PEP classes to learn more about all the post-award topics • For more information, contact Margaret Gardener in RDA, gardnerm@ohsu.edu

30. RAIN Meetings • Research Administration Information Network (RAIN) meetings are held the third Thursday of each month at 9:30am in UHS 8B-60 • All RDA units present on current research administration topics • Archived RAIN meetings are available online http://www.ohsu.edu/xd/research/administration/rain.cfm

31. SPA 101 Questions?