+DepartmentalResearchAdministratorTrainingSeriesFS 204

Jean CodyAssistant Director, Post-AwardOffice of Sponsored Programs

+

+Federal Regulations

+Federal Regulations

OMB Circular No. A – 110, Uniform Administrative Requirements for Grants and Agreements Establishes standard administrative requirements for federal grants and

agreements

OMB Circular No. A – 133, Audits of States, Local Governments, and Non-Profit Organizations Sets forth standards for obtaining consistency and uniformity among

Federal agencies for the audit of States, local governments, and non-profit organizations expending Federal awards.

OMB Circular No. A – 21, Cost Principles for Educational Institutions Determines costs applicable to research and development, training and

other sponsored projects

+What Does A-110 Say?

Pre-Award Requirements

Post-Award Requirements Financial and program management Property standards Procurement standards Reports and records

After-the-Award Requirements

+What Does A-133 Say?

Audits

Auditees

Federal Agencies and Pass-Through Entities

Auditors

+What Does A-21 Say?

Composition of Costs - Indirect and Direct

Facilities & Administrative (F&A) costs

Costs incurred for common or joint objectives

F&A Determination

Factors affecting allowability of costs

Reasonable – prudent person rule

Allocable – particular cost objective

Consistent – like circumstances

+

Case Studies

+ 9

Sensitive Costs(list is not inclusive of all sensitive costs)

General Purpose Equipment (fax, phone, computers, printers)

Office Supplies (paper, toner cartridges, pens)

Professional Memberships

Subscriptions and Books

Administrative and Clerical Salaries

+Post Award Activities

Awards Review award documents Establish advance (shell) accounts

OSP Authorization for Pre-Award Costs form

Monitor expenditures on awards A-21 Agency requirements Expenditure processing

+Post Award Activities

Transfer of Funds (budget revisions) A-110 Sponsor requirements VT3

Other Changes in Project Status No-cost extension Change of PI

+Post Award Activities

Cost Transfers Cost transfer overview Cost transfer request form Case Study