Alliance MeetingMay 18, 2006

National Science FoundationDivision of Grants and Agreements

Al Wilson, Grants Management Specialist(703) 292-4835awilson@nsf.gov

Division of Institutional and Award SupportRosalind Jackson-Lewis, Team Lead Monitoring

(703) 292-8244rjackson@nsf.gov

Grants vs Cooperative Agreements

Grants - NSF Role

Hands Off Project Minimal Monitoring

Cooperative Agreements - NSF Role

Substantial Monitoring & Some Degree of Shared Responsibility

NSF Technical & Managerial Responsibilities Specified in the Agreement

Grants and Cooperative Agreements

Awards belong to the Institution Primary Responsibility - PI & Institution Annual reporting tied to proposal

activities, grant conditions and/or milestones

Annual and Final Reports must be filed on a timely basis.

Communication LinesCommunication Lines

Principal Investigators (PI)- NSF Program Officials

Sponsored Research Officers (SRO)- DGA Grants Specialist

Controller’s Office- NSF Grant Accountants in Division of Financial Management

Accounting and Financial-Cost Analysis & Audit Resolution Branch (CAARB)

Program Officer

Determines who will be recommended for award

Recommends funds to support awards in total

Address Technical or Scientific questions Approves Changes in project objective

or conditions Approves Extensions for Grants,

Participant Support Changes, Supplemental support

Relevant Roles of Awardee Awardee Role

Awardee has full responsibility for the conduct of Project or Activity and for adherence to the award conditions

Awardee agrees to comply with the applicable Federal requirements and for the prudent management of all expenditures and actions Consistent with award terms and conditions;

Expenditures must be allowable, allocable, and reasonable, and all actions must be: Consistent with NSF and awardee policies; Represent effective utilization of resources;

and Do not constitute a significant project

change.

Fastlane Post-Award Notifications and Requests Exhibit III-1 highlights the most frequent areas where

specific notifications and requests for approval are required. http://www.nsf.gov/pubs/manuals/gpm05_131/ex3_1.pdf

Type of Grantee Notification Grantee Approved No-Cost Extension Significant Changes in Methods/Procedures Short-Term Absence of the PI/PD

Type of Grantee Request NSF Approved No-Cost Extension Request for Supplemental Support PI/PD Transfer from One Organization to Another

Grantee-Authorized Approvals

Virtually All Budget Changes are PI’s Choice –Subject to Organizational Approval

90 Day Pre-Award Costs First No-Cost Extension for Grants

Reporting

Annual Reports Due 90-days prior to Expiration Date Required for ALL Standard & Continuing Grants

and Cooperative Agreements

Final Reports Due Within 90-days after the Expiration of an

Award Required for ALL Standard & Continuing Grants

and Cooperative Agreements Required for Individual Research Fellowships

per Program Solicitation

Time & Effort Reporting

System to document and support salary charges to Federal awards – labor is a primary driver on most NSF awards –

Internal use to know what activities employees are spending their time on (Management tool)

Time & attendance records – vacation, sick, or present for duty vs. Time & effort reports – what activity the employee was working on?

OMB Circular A-21 Time & Effort Reporting

Official records – by academic periods - semester, quarter

Reasonably reflect activities employee is compensated for

Encompass both sponsored projects and other activities

OMB Circular A-21 Time & Effort ReportingPlan Confirmation Initially based on budget or assigned work which is

then adjusted to actual if there are modifications Includes statement confirming that work was

performed as budgeted.

After the Fact Activity Reports Prepared each academic term for faculty and

professional staff Other employees at least monthly and coincide

with payroll

Participant Support Costs

Participants or Trainees (not employees – exception school districts – teacher training)

Stipends, subsistence allowance, travel, registration fees, copies, tuition

Funds approved in the budget may not be re-budgeted to other expense categories with out prior written approval of the NSF program officer

Participant Support Costs

Awardee organizations must be able to identify participant support costs.

Participant Support Costs is not a normal account classification

Highly recommended that separate accounts, sub-accounts sub-task or sub-ledgers be established accumulate these costs.

Should have written policies & procedures.

Participant Support Costs

Written prior approval from the NSF Program Officer is required for reallocation of funds provided for participant or trainee support (see Article 7).

The prior approval requirements identified above (as well as other types of award related notifications stipulated in GPM Exhibit III-1) must be submitted electronically to NSF through use of the NSF FastLane system at https://www.fastlane.nsf.gov.

Participant Support Costs …

Typically excluded by NSF from application of the indirect cost rate (MDTC – and pass through funds – such as stipends)

Participant support – eligibility – what did participants have to do to receive the payment

Documentation of attendees at conferences or workshops

Participant Support

If reallocated – did NSF PO approve in writing?

Policies and procedures for determining what were the participant support costs (copies for handouts at a workshop?)

If award still active explain change to PO – example – 50 people sought for workshop only 30 were interested – increased stipend?

Meetings & Conferences

Food and beverages Integral and necessary part of

conference Reasonable amount for participants and

attendees Can be allowable as participant support

costs Employees on travel status should

reduce per diem if meals provided

Entertainment Cost of entertainment, amusement, social

occasions and any costs directly associated

(baseball game, buses, lodging, meals, salaries of employees hosting) are unallowable

No Federal funds may be spent on alcohol(includes cost sharing and program income)

NSF Consultant Limitation

Consultant Services

Post-Award Monitoring

The purpose of the review is to evaluate the effectiveness and efficiency of the policies and procedures that your organization has in place to manage federal funds, and to provide an opportunity for NSF to offer business assistance.

Accessing Documents on Accessing Documents on the the NSF Web SiteNSF Web Site

Web Address: http://www.nsf.gov Click Grants & Awards Click Proposal Preparation

Grant Proposal Guide (GPG) FastLane info

Click Award Administration to locate DGA home page http://www.nsf.gov/bfa/dga/

CAAR home page: http://www.nsf.gov/bfa/dias/caar/start.htm

Accessing Documents on Accessing Documents on the the NSF Web Site (cont’d)NSF Web Site (cont’d) Under DGA home page

Policies & Procedures NSF Specific (GPM, GC-1, FDP) OMB Circulars Prospective New Awardee Guide

Federal Government Requirements – Office of Management and Budget OMB A-21 - Cost Principals – Colleges &

Universities http://www.whitehouse.gov/omb/circulars/a021/a21_2004.html

OMB A-110 – Administrative Conditions Non-Profit & Colleges

http://www.whitehouse.gov/omb/circulars/a110/a110.html

OMB A-133 – Audit Requirements (>$500,000 per year in all Federal expenditures)

http://www.whitehouse.gov/omb/circulars/a133/a133.html

NSF Requirements

Grant Policy Manual http://www.nsf.gov/pubs/2002/nsf02151

/start.htm Cooperative Agreement Conditions http://www.nsf.gov/pubs/cafatc/cafatc07

04.pdf Program Announcement http://www.nsf.gov/pubs/2001/nsf0152/

nsf0152.htm Cooperative Agreement – itself (read it)

Keys to SuccessKeys to Success

Know Requirements (award conditions, NSF requirements, use GPM and Exhibit III, GC-1, OMB Circulars)

Good Accounting Practices

Meeting Research Objectives

Document Approvals by/communication with NSF Program and Grant Officials