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Award Monitoring & Business Assistance. NSF Tribal College Workshop. November 14, 2008. Ask Early, Ask Often!. NSF Award Portfolio. Active award dollars - $19.7 billion Active awards – 34,370 Awardee Institutions – 2,200 81% of NSF awards less than $500,000

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award monitoring business assistance

Award Monitoring & Business Assistance

NSF Tribal College Workshop

November 14, 2008

nsf award portfolio
NSF Award Portfolio
  • Active award dollars - $19.7 billion
  • Active awards – 34,370
  • Awardee Institutions – 2,200
  • 81% of NSF awards less than $500,000
  • Tribal Colleges 39 awards $81,893,262
  • Average Tribal College award size $2,099,827 at 22 organizations
bsf risk assessment
BSF Risk Assessment
  • Award Factors – Amount, Type of award instruments, Sub-awards, Participant Support, Equipment,
  • Institutional Factors – Awardee Type, NSF Cognizant, Experience
  • Previous Monitoring results – OIG Audits, A-133, Site Visits, Desk Reviews
  • NSF Admin & Program – FCTR, FPR, Special Payment, Annual Call to Program
post award monitoring program
Post Award Monitoring Program
  • Business System Reviews – Large Facilities
  • Award Monitoring and Business Assistance Site Visits – CAAR & DGA
  • Award Monitoring Desk Reviews – CARRB contract with Booz Allen Hamilton
  • Transaction Testing – DFM contract with McBride Lock & Associates
  • Baseline Monitoring – DGA DACS
  • NSF OIG – Audit & Investigations
baseline monitoring
Baseline Monitoring
  • DGA, DACS, DFM – general NSF business Systems, automated checks and system edits, generating awards, continuing increments
  • No Cost Extensions, Change in PI, Cost Sharing, Financial Reporting FCTR-FFR, Award Terms & Conditions, Approvals
  • Program – Annual Reports, Site Visits, Mid-Term Review – future funding years 4-5, PI meetings
transaction testing dfm
Transaction Testing - DFM
  • Contract with McBride Lock & Associates for Improper Payment Act – Government wide requirement
  • Based on Risk Assessment – Statistical Sample by category
  • FCTR reconciliation between costs reported and Project Cost Accounting record
  • Select Sample transaction – allowable cost
award monitoring desk reviews
Award Monitoring Desk Reviews
  • Contract with Booz Allen Hamilton
  • High and Medium Risk Organizations
  • General Management Survey – written policies and Procedures, Organization Chart, Duties and Key Personnel, Expenditure Approvals
  • Accounting & Financial – Allowable Costs, A-133 audit, Project Cost Accounting, Time & Effort Reporting, Cost Policy Statement (direct or indirect),
  • FCTR Reconciliation
ambap site visits
AMBAP – Site Visits
  • High Risk and Program Recommended
  • Core Review Modules – General Management, Accounting & Financial System, FCTR reconciliation
  • Targeted Review Modules – Time & Effort, Fringe Benefits, Travel, Consultants, Cost Sharing, Participant Support, Indirect Costs, Procurement, Subrecipient Monitoring, Property & Equipment, Program Income, Final Project Reporting
business system reviews
Business System Reviews
  • Large Facility Office – Research Platforms, Construction MREFC, FFRDC, all high risk awards
  • Modules or Systems– Award Management, General Management, Planning & Budget, Financial Management, Financial Reporting, Procurement, Property & Equipment, Human Resources.
audits
Audits
  • OMB Circular A-133 (Old A-128) requires Annual Independent Audit if expenditures of Federal Funds > $500,000 / year
  • Schedule of Federal Financial Assistance, Compliance, Internal Control, Transaction Testing
  • NSF OIG – Audit and Investigations
ambap site visits12
AMBAP Site Visits
  • Pre-Site Visit – 4 weeks – Notify awardee and Coordinate time, Request Documentation, Internal – PO & Award Review, Analysis, Plan
  • Site Visit – 3-4 days - Entrance Conference, Field Work & Interviews, Exit Conference
  • Post Site Visit – 90 days - draft report, Letter to awardee, Awardee Responds
  • Close-out – 10 days - Determination on awardee response, Corrective action and
  • Follow-up - if required
general management
General Management
  • Organizational Structure
  • Internal Controls
  • Written policies and Procedures and how well they are followed
  • Management Staff & Duties
  • Safeguards and crosschecks – segregation of duties
accounting financial sytems
Accounting & Financial Sytems
  • Management and accounting controls related to charges on NSF award
  • Financial Accounting System
  • Project Cost Accounting
  • Books of Account – General Ledger, Project Ledger, Chart of Accounts, Journals - Receipts, Disbursements, Purchases
  • Unallowable cost accounting
fctr reconciliation
FCTR Reconciliation
  • Billing system and requests for funds from NSF = Cost shown in award project accounts
  • Established procedures for preparing requests
  • Can reconcile draw downs to expenditures for the project
  • Minimize time to expend if receives advances
time effort reporting
Time & Effort Reporting
  • Policies and Procedures for completing
  • Can bill based on budget or estimates, but
  • After the Fact Verification of Actual Effort
  • Signed by Employee or Supervisor
  • First Hand Knowledge of employee activities (suitable means of verification)
  • Accounts for all activities (percentage)
  • Generally, prepared at least semi-annually (faculty)
travel
Travel
  • Written policies and procedures
  • Documentation of costs
  • Per diem rates or actual
  • In-Travel Status (local meals?)
  • US Flag Air-carriers
  • Premium Airfare
participant support costs
Participant Support Costs
  • Funds budgeted for P/S – requires NSF PO approval to re-budget
  • Account for through sub account code
  • Exclude from IDC allocation base
  • Documentation attendance eligibility workshops
  • Not Employees – Stipends, Allowances, other payments
procurement
Procurement
  • Written policies and procedures (purchasing manual)
  • Segregation of Duties, Approval Levels, Authorities
  • Sole source Justification, Excluded Parties, COI
  • Cost and Price Analysis
  • Required flow down provisions
subrecipient monitoring
Subrecipient Monitoring
  • Prime awardee responsible for sub-awardee (privity of contract)
  • Preaward Review – risk assessment
  • Subcontract document (clauses and flow down)
  • Monitoring – Technical, Financial A-133 reports
  • Special award Conditions
property equipment
Property & Equipment
  • More than $5,000 and one year useful life
  • Scientific not general purpose
  • Exclude from IDC calculation
  • Records and Inventory
  • Title vesting
questions
Questions?
  • Charlie Zeigler
  • Cost Analysis & Audit Resolution
  • (703) 282-4578
  • czeigler@nsf.gov