SPA 101

Cari Benveniste

Award Analysis Manager

Sponsored Projects Administration

Introduction

This course examines the overall post-award cycle of grants & contracts and discusses roles & responsibilities.

Who Negotiates/Approves Grants & Contracts for

OHSU?

Pre-Award Offices at OHSU

CTO

RGC

TTBD

What is the role of SPA?

SPA is Sponsored Projects Administration, aka the “post-award” office.

http://www.ohsu.edu/xd/research/administration/sponsored-projects-administration/upload/spaorg.pdfReceives executed/awarded grants & contracts from

all Pre-Award Offices.Creates accounts in Oracle Grants Accounting (OGA)Prepares financial reports and invoicesInvoices for and receives cash from Federal sponsorsManages effort reporting

What is the role of SPA?

Oversees subrecipient monitoringProvides Post-Award EducationProvides post-award expertise to OHSU’s research

communityPerforms high level oversight of sponsored projectsWorks to ensure that OHSU adheres to the rules

and regulations governing the use of sponsor fundsSPA is responsible for the coordination of the annual

A-133 audit

Transition of Grants & Contracts from Pre-Award

Award Setup Process OverviewFlowchart:

http://www.ohsu.edu/research/rda/spa/docs/applic1.pdf

Account Setup

Award setup packet received from the pre-award office and analyzed by the SPA Senior Financial Analyst (SFA)

Account(s) setup in OGA by Setup Specialist

Accounts use POETA stringProject-Org-Expenditure Type-Task-AwardAward: ACDRC0100Project: GCDRC0100A

Account Setup

Notice of Account Setup/Revision sent to Principal Investigator and Project and Award Fiscal Managers

Sample document available online: http://www.ohsu.edu/research/rda/spa/spapolicies.shtml

Jellyfish

Jellyfish: Account Setup Tracking Tool available online

http://www.ohsu.edu/research/era/jellyfish.shtml

Oracle Grants Accounting

Oracle Grants Accounting (OGA) is OHSU’s financial system of record for all awards and projects

Financial reports are available through OGA and the OGA Data Warehouse (Discoverer)

Grant spending should be monitored by PI’s (with dept admin help) on a monthly to quarterly basis

OGA Access

Request OGA access using the online Oracle Financials Access form found on the Central Financial Services website:

OGA Reports OHSU (*no training required)

OGA All Project Inquiry Non-Payroll OHSU OGA All Project Inquiry Payroll OHSU

Attend OGA training class: http://trainingforce.ohsu.edu/registration/

Post-award Activities

A one-page Post-award Responsibilities Flow Chart is available on the SPA website: http://www.ohsu.edu/research/rda/spa/docs/sparespflowchart.pdf

Account Activities

Grant & Contract budgets are separated into Direct and F&A dollarshttp://www.ohsu.edu/research/rda/rgc/budgetdev.shtml

Direct charging of costs initiated by DepartmentPayroll Labor ChargesPurchase orders and AP invoicesInternal Billing System (IBS) charges from

campus service centers

Account Activities

Cost TransfersThree types

University Adjustment FormsFoundation-Grant Account Cost Transfer

formLabor Cost Transfer Forms

All forms are found here:http://www.ohsu.edu/research/rda/forms.shtml#ap

Day to Day Account Management by Dept

Review accounts regularly (monthly-quarterly)

Review for unallowable expensesMonitor encumbrancesReview for overdraftsInitiate cost transfers, as needed

PI Review of Expenditures

PI’s should work with department staff to be provided with monthly to quarterly financial reports

The PI is ultimately responsible to ensure the appropriateness of all project expenditures and to ensure that the project functions within total awarded amounts

PI Responsibilities

The Principal Investigator (PI) is the individual responsible for overall programmatic and managerial conduct of a sponsored project

PI retains primary oversight responsibility even for delegated tasks

The PI and dept staff should maintain open communication about sponsored project management issues

Account Oversight by SPA

SPA SFA’s have high level oversight of account management by department

SFA’s are an important resource for department administrators and PI’s - call them with your questions

SPA Account Distribution List: http://www.ohsu.edu/research/rda/spa/docs/account_distribution.pdf

Account Oversight by SPA

Prepare annual financial reports and monthly cost-reimbursable invoices for sponsors. Examples

Performs A-21 unallowable reviewsCompletes budget adjustmentsPerforms close-out functions

Things to Keep in Mind

Post-Award activities close to year end:Do you need a new contract from the sponsor?

It is the PI’s responsibility to contact the sponsor (typically done for incoming subawards)

Do you need to request carryover?Not needed on most NIH grants, but for nearly all

other grants & contracts. You can request this after SPA prepares the FSR or Final Invoice. Letter prepared by PI and co-signed by SPA Director.

Do you need a No-Cost Extension?Form available on RDA forms page

http://www.ohsu.edu/research/rda/forms.shtml#ap

Closeouts

Principal Investigator responsibilitiesPrepare and submit technical reports

and any deliverablesPatent disclosuresScientific record retentionOversight of all department

responsibilities

Closeouts

Departmental ResponsibilitiesTracking project end dateTimely filling out of reportsRemoval of encumbrancesVerifying appropriateness of expensesNotifying SPA that technical report is

sentRecord retention

Closeouts

SPA ResponsibilitiesCoordination with department administratorsRemoval of unallowable expensesPreparation of final financial report (e.g. FFR)

or final invoiceSubmission of Final Invention Statement –

recently transitioned to TTBDClosing account in OGASending SPA records to archives

Additional SPA Functions

Cash ManagementSubrecipient MonitoringEffort ReportingEducation

Award Revenue/Cash Management

Processing of all cash receipts and applying them to appropriate OGA Award

Preparation of weekly draw of funds from the government for federal awards

Preparation of quarterly reportsHolly (Fox) Lloyd, Award Revenue

Supervisor

Subrecipient Monitoring

SPA ‘monitors’ outgoing subwards by: Receiving and processing invoices from

subawardee institutionsInvoice is forwarded to PI and Fiscal Manager for

approval prior to payment. PI review is required to ensure they are satisfied

with productivity of subawardee

Ensuring awardees have annual audits, and that no ‘findings’ affect OHSU subwardsSPA requests audit information annually from all

subawardees

Effort Reporting

Principles of OMB Circular A-21:Federal awards may not be charged more than

the labor expendedGrantees must meet acceptable levels of

documentation and accountability for effort in relation to salary and wages

Penalties for non-compliance are severe

Effort Reporting

Effort Certification Statements (ECS) distributed semi-annually by SPAEffort Periods are Jan-Jun and Jul-DecExample

ECS are created for all employees paid from federal awards and generated according to paid effort

Certified effort should equal actual effortDepartment effort coordinators work with covered

individuals to review and certifyCertified reports kept on file at SPA for audit

Post-award Education

SPA offers a series of Post-award Education Program (PEP) classes to teach post-award management topics

Attend PEP classes to learn more about all the post-award topics

For more information, contact Margaret Gardener in RDA, gardnerm@ohsu.edu

RAIN Meetings

Research Administration Information Network (RAIN) meetings are held the third Thursday of each month at 9:30am in UHS 8B-60

All RDA units present on current research administration topics

Archived RAIN meetings are available online http://www.ohsu.edu/xd/research/administration/rain.cfm

SPA 101

Questions?