th
11
Annual
Post Award Workshop
Sponsored by:
Vice President for Research
Sponsored Programs Office
Sponsored Programs Accounting
iClicker
A. I have a pending proposal(s)
and/or funded award(s).
B. I am support staff and/or
from administration.
C. I do not have either a pending
proposal or a funded award.
D. I am a party crasher and I am
here for the lunch.
Workshop Goals/Objectives
• Organizational Overview
• Staff Introductions
• Project Payroll Certification Document (PPCD)
• The Post Award Process
• Institutional Research and Development (IRAD)
• Answer specific questions
VPR
Vice President for Research
Dave Reed
IIE
SPO
Sponsored Programs Office
Julie Seppala
Innovation & Industry
Engagement
Jim Baker
POST AWARD
Sponsored Programs Accounting
(SPA)
PRE-AWARD SPO
PRE-AWARD IIE
VPR Structure for Sponsored Projects Administration
Sponsored Programs Accounting
Chris Stancher
Karen Foltz
Office & Account Assistant
Support Staff
Assistant Grant Accountant
Kelly Kallio
Federal Pass Thru
Expenditure Review/Financial Rpts
Grant Accountant
Federal/Other
Tracy LaPlante
Assistant Grant Accountant
Tammy LaBissoniere
Industry
Federal Letter of Credit Billing
Associate Director
Carol Frendewey
Office & Account Assistant
Expenditure Review
Support Staff
Richelle Schwaller
Christine Klein
Grant Accountant
Billing Coordinator
State/State Pass Thru/Federal Pass
Thru State of Michigan
Invoicing & Receivable
Collection/Financial Rpts
Responsibilities – Team Effort
Responsibilities –
Principal Investigator (PI) and
Department Chair/Director
Responsibilities –
Sponsored Programs Accounting
FUN FACT
“Funded/Awarded” does not always mean
cash is received.
Approximately how many invoices does SPA submit
to Sponsors in any given year?
A.
B.
C.
D.
5,000
3,000
1,500
500
PPCD Certification
Sponsored Project is Awarded
What Now?
SPO/IIE routes
fully executed
award to PI &
SPA
SPA sets up
index number in
Banner
SPO/IIE reviews
the terms &
conditions
SPO/IIE routes
for authorized
signatures
SPA informs PI &
Dept
Coordinator of
the index #(s)
SPO/IIE routes
to PI with the
Notification of
Award (NOA)
PI reviews the
terms &
conditions/NOA
and approves
PI begins work
on project and
spending begins
SPO/IIE receives
award
notification
FUN FACT
Approximately how many active Sponsored
Projects does Michigan Tech have every year?
A.
B.
C.
D.
500-600
300-400
800-900
over 900
Sponsored Project Spending
Project Awarded/Spending Begins
Paperwork submitted by PI &
Department Coordinator/Correct
Index(es) Charged
PI & Department Coordinator review
monthly financial reports
If corrective action is needed, PI works
with Department Coordinator
What are some
examples of
unallowable
expenditures?
Are there funds
Is the Expenditure Allowable?
available and is the
Does the expenditure
require prior
approval?
What if the
expenditure is
unusual?
When
is budget
flexibility a
concern?
expenditure within the
start/end date of the
project?
Are the expenditures
Are the expenditures
reasonable, allocable,
reasonable, allocable &
applicable & consistently
consistently treated?
treated?
Is the expenditure
allowable per OMB
Circular A-21 and/or
sponsor?
Budget Flexibility
Budget Modifications
FUN FACT
Approximately how much in expenditures on
Sponsored Projects in one given year?
A.
B.
C.
D.
$ 70 Million
$ 43 Million
$ 35 Million
$ 25 Million
Tools for Managing Your Projects
• Budget versus actual expenses
• Encumbrance
• Labor Reports
• Detail Transaction
• Salary & Wages by Anniversary Year
FUN FACT
Approximately how many payroll reallocations
does SPA see in a year?
A.
B.
C.
D.
200-300
1,000-1,100
2,000-2,100
700-800
Reallocations
Award Closeout
Remember: 90 – 60 – 45 – 30
Institutional Research &
Development (IRAD)
FUN FACT
Of the total $11M in Facilities and
Administrative (F&A) costs collected in fiscal
year 2011 how much was kept for central
administration?
A.
B.
C.
D.
$ 4M
$ 7M
$ 10M
$ 2M
Post Award Wrap Up
• Ask SPA for help!
• Good financial management = project success
• Important to the process
– Timely charges and reallocations
– Timely closeout
• Costs must be reasonable, allocable, applicable
and consistently treated
• IRAD indexes – project costs & grad support
Contacts
Sponsored Programs
Accounting (SPA)
7-2244
Sponsored Programs
Office (SPO)
7-2225
Innovation and Industrial
Engagement (IIE)
7-2228
Tammy LaBissoniere
tklabiss@mtu.edu
Julie Seppala
jhseppal@mtu.edu
Jim Baker
jrbaker@mtu.edu
Richelle Schwaller
richelle@mtu.edu
Kim Codere
kmcodere@mtu.edu
Marilyn Haapapuro
mkhaapap@mtu.edu
Kelly Kallio
kmkallio@mtu.edu
Lisa Jukkala
lajukkal@mtu.edu
Tom Holzberger
taholzbe@mtu.edu
Web Resources
•
SPA website:
http://www.mtu.edu/research/administration/sponsored-programs/accounting/
•
Post Award Administration Manual
http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-awardmanagement/PostAward_Manual.pdf
•
Allowable/Unallowable costs:
http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-awardmanagement/allowable-expenditures\
•
Charging expenditures to Sponsored Projects
http://www.mtu.edu/research/administration/sponsored-programs/accounting/post-awardmanagement/salary-wages-payroll
•
Internal Budget Modification Guidelines
http://www.mtu.edu/research/administration/sponsored-programs/accounting/pdf/int-budget-modguidelines.pdfRequest for a budget modification
•
Request for Budget Modification
http://www.mtu.edu/research/administration/sponsored-programs/pdf/req_mod.pdf
IRAD Guidelines
http://www.mtu.edu/research/references/guidelines-procedures/institutional-research-development.html