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Research Administrator’s Forum. School of Medicine March 2006 Presented by: Sponsored Projects Accounting. Topics. NIH Carryovers Salary Cap and Debit Accounts PCT Documentation Yale OIG Report. NIH Carryovers.

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Research administrator s forum

Research Administrator’s Forum

School of Medicine

March 2006

Presented by: Sponsored Projects Accounting


  • NIH Carryovers

  • Salary Cap and Debit Accounts

  • PCT Documentation

  • Yale OIG Report

Nih carryovers
NIH Carryovers

  • Award does not contain SNAP or Expanded Authorities provisions (requires new fund number for each grant period).

  • SPA submits FSR. Copy of FSR sent to department and G&C (via email).

  • PI must submit a detailed carryover request to the NIH (Grants Mgmt Specialist), must be co-signed by G&C.

Nih carryovers cont
NIH Carryovers, cont.

  • Request must contain the unobligated balance figure on the accepted FSR (line p.).

  • NIH must approve carryover request. May take three months for them to release funds.

  • SPA will reduce the budget on the old fund by the unobligated balance amount reported on the FSR .

Nih carryovers cont1
NIH Carryovers, cont.

  • Effective February 2006, SPA will establish a “U” allocation in the next year’s fund number.

  • SPA will budget a figure that’s equal to the unobligated balance in Budget 86 on the “U” allocation.

  • Budget in the “U” allocation is restricted until the NIH issues a revised NGA.

    • “Less Unobligated Balance” (Section I)

Nih carryovers cont2
NIH Carryovers, cont.

  • Subsequent to the NIH’s carryover approval, the PI must provide G&C with budget detail.

  • G&C will rebudget dollars out of Budget 86 on the “U” allocation to the appropriate allocations, per the info provided by the PI.

Nih carryover benefits
NIH Carryover - Benefits

  • Reduces confusion regarding available free-balance in current fund.

    • Segregates carryover dollars that are awaiting approval.

    • Reduce errors in approval processing.

    • Better reporting.

Salary cap management
Salary Cap Management

  • Multiple faculty in same department working on an NIH project.

  • Each faculty member has their own funding source for NIH salary cap cost sharing.

  • HRMS forces user to source to one “X” account, and one corresponding debit account.

Salary cap management cont
Salary Cap Management, cont.

  • HRMS and FIS are not able to maintain multiple “X” allocations for one department.

  • Department should journal appropriate cost sharing amounts to each faculty member’s funding source via journals utilizing Budget 50.

Pct documentation
PCT Documentation

  • Detailed explanation mandatory for LC22 if in fund series 4xxxx, 5xxxx, or 6xxxx.

  • If any PCT's in that fund series do not have a detailed explanation, they will be returned.

  • Type the name of the approval person on the 'Authorized By' line

Yale oig audit
Yale - OIG Audit

  • DHHS Office of the Inspector General

  • Review of subaward costs (UMass)

  • $572,344 awarded for budget period

  • Final invoice totaled $508,304

  • OIG determined that $193,779 of costs did not comply with A-21.

    • Salaries & Fringe = 151,252

    • Non-personnel = 42,527

Yale oig cont
Yale & OIG, cont.

  • Documentation regarding salary transfers provided to auditors was altered.

  • Unaltered version stated that transfers were needed to spend down subgrant funds.

  • OIG - “This alteration calls into question the accuracy of the information that the University supplied to us.”

Yale oig cont1
Yale & OIG, cont.

Comments by the OIG:

  • Transfers from General Funds: “Transfers were neither properly authorized nor adequately supported by a specific, clear and detailed explanation with related documentation as required.”

  • Equipment maintenance: “The University did not provide sufficient information to show that the charges to this subgrant were equitable.

Yale oig cont2
Yale & OIG, cont.

OIG comments continued:

  • “Although the University had established procedures for charging nonlabor goods and services and confirming effort reports, we found that these procedures were inadequate or were not always followed.”

Research administrator s forum1

Research Administrator’s Forum

School of Medicine

March 2006

Presented by: Sponsored Projects Accounting

Joe Gindhart