GRANT AWARDS AT USC: Proposal Submission, Award Notification, Spending and Monitoring

1. GRANT AWARDS AT USC: Proposal Submission, Award Notification, Spending and Monitoring Proposal Submission Sabrina Feeley Director of Research Administration Dornsife College of Letters, Arts and Sciences Award Notification Nichole Phillips Director of Research Administration Viterbi School of Engineering Spending and Monitoring Janet Stoeckert Director of Research Administration Keck School of Medicine

2. Proposal Submission August 19, 2014 Sabrina Feeley Director of Research Administration Dana and David Dornsife College of Letters, Arts and Sciences

3. Steps for Preparing and Submitting Your Proposal: • Identifying Funding Opportunities • Alert and Begin Working with your Research Administrator • Preparing your Budget • Cost Sharing • Compliance • Submitting Your Proposal

4. Identifying Funding Opportunities • - solicitation, RFP, program announcement, BAA • On-line Information Systems: • GrantForward– free to USC employees • http://research.usc.edu/for-investigators/funding/databases/ • Sponsored Programs Information Network (SPIN) • FedBizOpps.gov – Federal Opportunities • Pivot Community of Science (COS) • ResearchResearch.com • Grants.gov • Sponsor Websites • Read instructions carefully and thoroughly!

5. Alert and begin working with your Research Administrator • Start early as there are many different parts to a proposal that will take time to prepare. • Narrative • Budget • Bios • Current and Pending • Subcontracts • Letters of Support • Quotes

6. Preparing your Budget • The budget estimates, as realistically as possible, the cost of completing the objectives identified in the proposal. • The sponsor will use the budget details to determine whether the proposal is economically feasible and realistic. • The budget provides a means to monitor the project's financial activities over the life of the project. • Many sponsors (especially government agencies) provide either a form or a format for the budget. It is imperative to follow the agency's instructions explicitly.

7. Impacts on Budget Planning • Sponsor’s Budgetary Restrictions • Type of Sponsor (federal, non-federal, international) • Project Period – Phases/Option Years • Task Budgets • Types of personnel appointments (faculty, research staff, postdoc, student) • Fringe Benefit Costs • Sub Awardees and Collaborators • Location of Project (on or off campus) • Facilities and Administration Costs

8. Go through your project narrative and make a list of everything that will have to be paid for. • People, consumables, publications, equipment, conference travel, collaborators… • Do not forget to review sponsor guidelines for any restrictions or special guidance. • The budget is the PI’s best estimate of the funds needed to support the work described in the proposal.

9. Budget Elements • Compensation • Salary • Fringe Benefits (Federal & Non-Federal) • Wages • Materials and Supplies • Equipment • Travel • Publication • Sub Awards or Consultants • Other Direct Costs • Facilities & Administration Costs (Indirects or Overhead)

10. Budget Justification • Explains: • why each cost is essential to performing project • how project costs were estimated • any special circumstances • what each person will contribute to project,12 month versus 9 month faculty • lab and animal costs • equipment needs – include quotes • USC Research - Current Rate Agreement - June 23, 2014 • http://research.usc.edu/dcg/proposal-development/rates-at-a-glance/

11. Budget justifications should answer the questions a skeptical reviewer would ask. • Make a persuasive case for investing in you and your team. • It is important to include budget justifications since they can be essential for surviving an audit.

12. Cost Sharing • When federal or agency regulations require that the institution share in the cost of sponsored research projects, the institution contribution is referred to as “cost-sharing.” • In general, cost sharing and matching represents that portion of project or program costs not borne by the sponsor (generally the federal government). • Cost sharing can be voluntary or mandatory (that is, required by means of a statute or law), and can take the form of either cash or in-kind contributions.

13. USC Policy - Cost Sharing https://policy.usc.edu/cost-sharing/ Individual school policies. Be sure all appropriate institutional approvals are secured prior to submission.

14. Compliance • OMB Circular A-110 – Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations. • Federal cost accounting standards, are a series of federal regulations, detailed in OMB Circular A-21, which stipulate how educational institutions administer the financial aspects of grant management. • Costs must be reasonable, allowable, allocable and consistent.

15. If any of the following are involved, institutional review boards may be required: • Human Subjects • Human Embryonic Cells • Animal Subjects • Radioactive Materials • Biohazardous Materials • Conflict of Interest • diSClose and HHS Required COI Training http://ooc.usc.edu/conflict-interest-research • Responsible Conduct of Research (RCR)

16. Submitting your proposal • Route proposal package for School and University approval before submitting to sponsor. • Internal paperwork – Proposal Approval Record (PAR) • Sponsor paperwork – Have the right forms been filled out correctly? • Your Research Administrator will assist with routing your application to the Department of Contracts and Grants (DCG) for final review and submission.

17. USC TARA: • Total Access for Research Administration • KC Pre Award: • In the process of being implemented. Will be the University’s new proposal development, routing, approval and submission system. Roll out dates vary for individual Schools. • Do not wait until last minute…Submit early!!

18. Wrap-up • Read your funding opportunity! • Prepare your budget • Does the budget reflect reasonable costs for the project? • Is the budget justification in line with the project narrative? • Are there unallowable costs in the budget? • Can you complete the scope of work on this budget? • Review and finalize all aspects of your proposal. • Submit early and wait for it to be awarded!

19. Congratulations! You have an award! Nichole Phillips Director of Research Administration Viterbi School of Engineering

20. Types of Awards Grant or Gift?

21. Grant or Gift? • Proposed work binds the Institution to a specific line of scholarly or scientific inquiry • Includes work statement or the testing of specific hypotheses, methodologies or validation of particular approaches • There is a specific commitment regarding the level of personnel effort or items of output, or specific performance targets as a condition of funding • A line item budget detailing expenditures by activity, function. • Project period must be adhered to as a condition of funding • Detailed fiscal reporting is required at intervals during the course of the work or at the end of the project. • Any unexpended funds must be returned to the sponsor at the end of the project.

22. Compliance • Prior to award being set-up need to ensure have completed trainings and other compliance items: • Grants Management Training • IRB if applicable • Animal Subjects if applicable • Radioactive if applicable • Stem Cell Review committee if applicable • Biosafety if applicable

23. Award Set-up • Notification of Award from the Department of Contracts and Grants • Notification of Account and budget by Sponsored Projects Accounting • Obtain Access to Account in Financial System

24. Award Set-up 1st Email is from the Department of Contracts and Grants notifying you of the award. -----Original Message-----From: noreply@usc.edu [mailto:noreply@usc.edu] Sent: Tuesday, August 4, 2014 10:42 AMTo: Sally Trojan; Nichole Phillips; cmlee@usc.eduSubject: New information is available in KualiCoeus (KC) about CNS-1435214 Award Title: Network Transformation in a Scaled Environment Principal Investigator: Sally Trojan Co-Principal Investigator(s): Lead Unit: Engineering Office of the Dean Sponsor: National Science Foundation Sponsor Award Number: CNS-1435214 Transaction Type: New Obligated Period: 2014-09-01 to 2017-08-31 Obligated Amount: $80,000.00 Project Period: to 2015-01-30 Anticipated Amount: $240,000.00 You can view the Award by logging in to KC at https://kc.usc.edu/kc-prdand clicking My Active Awards to select this Award from the list. Within your award, on the Award Actions tab, you can print an Award Synopsis that provides a transaction summary. The Award document(s) are also available under the Notes & Attachments tab. Next Steps: Sponsored Projects Accounting (SPA) will now work on the account and budget setup in KFS. You will receive a separate notification when the account setup is complete and you are able to expense to the account. If a detailed budget is required or satellite(s) established, you will receive a request from SPA. If this is an existing award and additional funds have been added, please refer to the SPA budget submission guidelines for submitting a detailed budget, if required. If you have any questions regarding the budget or satellite establishment process, please contact SPA at http://fbs.usc.edu/depts/spa.

25. Award Set-up • You or your Research Administrator should review what is loaded in the TARA System • Look in the Comments, Notes and Attachments section • If the proposed approved budget is in the system there is nothing to do SPA will set-up automatically.

26. Award Set-up • If the budget is not there or satellite accounts are needed then the research administrator will need to send this to SPA • Here are the links for the instructions: • Budget Change: • http://fbs.usc.edu/depts/spa/page/7462/budget-change-information-and-instructions/ • Satellite Accounts: • http://fbs.usc.edu/depts/spa/page/6742/policies-information/#sate

27. Award Set-up 2nd Email from Sponsored Projects Accounting Office notifying you of the account. From: Laura Hui [mailto:lhui@usc.edu] Sent: Wednesday, February 05, 2014 1:35 PMTo:Sally Trojan; Nichole PhillipsSubject: Re: Your account(s) and budget(s) have been established Dear All,                      The following account(s) and budget(s) have been established.                   Sponsor: Harris Foundation                Award#:  CNS-1435214 Obligation Start and End Dates: 09/01/2014 – 08/31/2017           USC Master Account No: 5345012315           Title: Network Transformation in a Scaled Environment           Unit/Department: Engineering Office of the Dean                         Account Supervisor Principal Name: Trojan, Sally Please review your account and budget on KFS. For any questions, alterations, or additional assistance (e.g., budget                         changes and satellite creation), please visit the websites below, or contact the SPA Accountant assigned to your account:                         Laura Hui, 213-821-6426, lhui@usc.edu If the account's department liaison is different than the current email recipient, please email the full name and                  7-digit employee ID/Kuali username to the SPA Accountant assigned to your account.                  To view your account on Kuali Financial System (KFS):                      1.       Log into Kuali Financial System < http://fbs.usc.edu/depts/kuali >                 2.       In the Financial Main Menu tab, under Lookup and Maintenance, under Chart of Accounts, click on “Account.”                   3.       Enter the Account Number.                  4.       Click "Search."              5.       Click on the Account Number to view the account details on KFS.                  To view your budget on KFS:               1.       Log into Kuali Financial System < http://fbs.usc.edu/depts/kuali >                 2.       In the Financial Main Menu tab, under Balance Inquiries, click on “Available Balances.”                3.       Enter the Account Number.                  4.       Select "ALL" for "Include Pending Ledger Entry."                    5.       Click on "Search."                     For information regarding budget changes, please visit the SPA website:               http://fbs.usc.edu/depts/spa/page/7462/budget-change-information-and-instructions/ For information regarding satellite creations, please visit the SPA website:                        http://fbs.usc.edu/depts/spa/page/6742/policies-information/#sate

28. Access • For the TARA System to review award information it is automatic for PIs and co-PIs • For the Kuali Financial System (KFS) – need to check with your school or department for access • This can be done once you receive the email from SPA informing you of the account number

29. Spending and Monitoring Janet Stoeckert Director, Research Administration Keck School of Medicine

30. Topics • Types of Awards • Review of Award Notice • Develop Spending Plan • Financial Monitoring • Cost Transfers • Effort Certification • Award Close Out

31. Types of Awards • Grant • Transfer of money, services, or anything of value to recipient to accomplish a public purpose • No substantial involvement with sponsor • Cooperative Agreement • Transfer funds to recipient to accomplish a public purpose • Substantial involvement between sponsor and recipient

32. Types of Awards • Contract • Acquisition of property or services for benefit or use of sponsor • Purchase Order • Fixed priced for a product or service • Other (IPA)

33. Review Award Notice Budget • Sponsor may request reduction in budget, Scope of Work should be reduce accordingly • Sponsor may agree to full budget but only allocate (incrementally fund) a portion of funding for specific time-frame • How can budget be adjusted to accommodate funding?

34. Review Award Notice Look for Other Requirements • Time table • Cost Sharing Requirements • Reporting Requirements • Clauses

35. Spending

36. Costs Must Be . . . • Allowable - Must conform to regulations - Must conform to any exclusions contained in the sponsored agreement - May be an appropriate institutional expense but not allowable on a sponsored project • Allocable - Necessary to the project - Directly benefits the project - NOT determined by fund availability

37. Costs Must Be . . . • Reasonable - What “prudent person” would pay in like circumstances - Necessary? - Advance the scope of work? - Consistent with established policies & practices?

38. Spending • Encumber Known Expenses • Personnel* • Subcontracts • Large Dollar Volume Expenses • Independent Contractors

39. Monitoring • Review Projections • No less than quarterly • Review for abnormally high or low burn rate of funds • Sponsor may reduce funding if expenses do not match budget (e.g. carry forward)

40. Monitoring Projection templates vary by Schools and Departments

41. Projection Template

42. Account Status Report (ASR)

43. Cost Transfers • The first step in charging costs is to be certain that the initial charge is appropriate.

44. Cost Transfers • Sponsored Projects Accounting (SPA) reviews and approves cost transfer • Process within 90 days • Attach detailed justification and supporting documentation • PI and Administrator sign off • Over 90 days • Attach detailed justification and supporting documentation • PI, Administrator, SBO sign off

45. Certifying Effort • % Effort should reasonably reflect actual effort spent • Faculty effort on grants should not exceed 90-95% • Effort towards teaching, committee work, preparing new grant proposals may not be charged to grants • Exceptions are reviewed by Office of Financial Analysis

46. Certifying Effort Required by institution policy and OMB Circular A-21 After-the-fact confirmation of effort Way for government and other sponsors to verify salary charges to grants Include cost shared effort subsidized by Department, School, Institution Take into account sponsor’s salary cap if applicable

47. Certifying Effort USC on-line effort certification: http://fbs.usc.edu/depts/ofa/page/4118/policies/

48. Grant is Completed Close Out of Award • Close outstanding encumbrances/POs • Ensure no outstanding charges • Programmatic/Technical reports submitted • Personnel Expirations • Notify project staff as soon as possible

49. Close Out of Award • Data Retention and Access • Provide reasonable access • Retain for 7 years after final reporting or publication • Retain financial records 3 years after audit resolution • Don’t forget to shred confidential information!

50. Recap • Review your grant award notice with your Administrator for terms and conditions, scope, awarded budget, discuss spending plan • Review budget, spending, and projections at least quarterly • Inform your administrator if you wish to change to make changes to personnel effort, purchases, subawards, or need to transfer expenses • Stay current on compliance requirements