Compelling and Challenging:
An Overview of Sponsored Programs
Administration at Harvard Kennedy School
and Harvard University
May 28, 2009
Co-hosted by Harvard Kennedy School’s
Research Administration Office (RAO)
and Harvard’s Office for Sponsored Programs (OSP)
Overview: Agenda
Greeting – Matt Alper, HKS
Welcome - Deloris Pettis, Associate Vice President,
Sponsored Programs Administration
Harvard University Office for Sponsored Programs (OSP) Overview - Ethlyn O’Garro
HKS Research Administration Office (RAO) Sponsored Programs Overview - Matt Alper
Pre-Award Administration
Proposal review and submission - Charlene Arzigian, HKS; Helia Morris, OSP
-- BREAK -Award Negotiations - Sarah Holtz, OSP
Post-Award Administration
- Allowable Costs, Effort Reporting, Audits - Judith Ryan, OSP
-Post-Award Financial Management – Judy McSweeney, Ana Garcia, OSP
-Training Opportunities – Lorraine Kiley, HKS
Wrap-up and Final Questions
Office for
Sponsored
Programs (OSP)
Ethlyn O’Garro
Director, Sponsored Programs Administration
3
Our Mission

To partner with Harvard’s research and scholarly
community in the support and advancement of
Harvard’s educational, research and public
service missions through provision of
 Pre-
through post-award expertise and consultation
 Value-added customer service
4
What we do

Pre-award (University area only)
 Review and approval of proposals
 Negotiating terms and conditions of

awards
Post-award (across entire University)
 Accurate
and compliant accounting of income and
expenditures
 Completion and submission of financial reports

Cash management
 Receive
checks and wire transfers and draw down
funds > $600 million
5
Harvard University Sponsored
Administration
Pre-Award*
Office for
Sponsored
Programs
(OSP)
Faculty
of Arts &
Sciences
(FAS)
School of
Engineering
& Applied
Sciences
(SEAS)
Harvard
School of
Public Health
(HSPH SPA)
Harvard
Medical
School
(HMS SPA)
Harvard
Kennedy
School
(HKS)
Graduate
School of
Education
(GSE)
*pre-award= proposals and other requests to sponsor
Other
(Law,
Divinity,
Design,
etc.)
6
Harvard
University
Post-Award
Administration
Medical
School
Faculty
of Arts and
Sciences
Kennedy
School
Graduate
School of
Education
Office for
Sponsored
Programs
Other
Schools &
Affiliates
School of
Public
Health
School of
Engineering
& Applied
Sciences
7
Sponsored Programs Officer and
Manager

Responsible for managing the entire
lifecycle of the team’s portfolio to include:
 HKS
 SEAS
 FAS-Physical
and Social Sciences
 Law
School
 Radcliffe
8
Grants and Contracts Officer

Responsible for negotiating terms and conditions of sponsored awards and
sub-contracts. Federal and Non-Federal.







Serves as liaison between the University’s interests and the sponsor’s needs
Coordinates with other Harvard offices to ensure compliance with University
research policies
Drafts sub agreements and amendments
Provides training and guidance to pre award staff on contract negotiations
Responsible for the interpretation of Federal and non-Federal rules and
regulations (i.e. FAR, export controls, anti-terrorism clauses and Intellectual
Property rights as they relate to the University)
Works closely with Faculty and Department Administrators during the negotiation
process to ensure compliance with specific school policies and in support of
individual faculty needs
Authorized to sign on behalf of the President and Fellows of Harvard College
HKS Representative: Sarah Holtz
9
Senior Grants and Contracts
Specialist

Responsible for the management of a complex sponsored research portfolio as
follows:









Serves as primary contact to clients, PI’s, departments and sponsors on grant related
matters
Reviews proposals for compliance with sponsor and Harvard policies
Maintains complete management of the pre award life cycle of an award
Provides financial and technical expertise to PI’s, Directors of Administration and other
department contacts (lab managers, grant managers, etc.)
Works with several Federal and Non-Federal sponsors in the development and management
of proposals and contracts
Interprets federal and other granting institution guidelines to ensure compliance with
regulations
Responsible for submission of Electronic documents through Fastlane and ECommons
Under mentorship of Grants and Contracts Officer, may negotiate awards and draft subagreements
Is responsible for the interpretation of advanced compliance issues
HKS Representative: Rebekah Coble
10
Lead Sponsored Specialist

Responsibilities for this position are the same as those of the Senior Grants and
Contracts Specialists with the additional duties being:








University Signing Authority
Responsible for submission of electronic proposals (i.e. Grants.gov, Fastlane and Nspires)
Serves as back up for the University area Life Cycle Managers
Pre-award support and oversight across University Area Life Cycle teams
Participates in strategic planning and special projects as needed
Training and mentoring of Grants and Contracts Specialists
Participates in the development of presentations and trainings to clients and to other OSP
staff
Subject matter expert with demonstrated leadership skills and proven ability to work with
shifting priorities
HKS Representative: Marrybell Ramos
11
Senior Financial Analyst

Manages a sponsored research post-award
portfolio as follows:






Reviews, approves and signs invoices and
financial reports on behalf of the President
and Fellows of Harvard College
Establishes strategic direction of training
initiatives to Financial Analysts and clients
regarding financial reporting, data warehouse,
GMAS and sponsored policies and
procedures
Responsible for mentoring and training
Financial Analysts
Provides training for clients
Provides GMAS expertise level support
Responsible for documenting and
implementing best practices across the
University
HKS Representative: Ana Garcia
12
Financial Analyst

Manages a sponsored research postaward portfolio to include:
Oversight and management of financial
policy, compliance and reporting issues
that arise through the life cycle of an
award
 Interprets complex terms and
conditions
 Performs quality control checks to
ensure compliance with terms and
conditions, sponsor and Harvard
guidelines and policies
 Captures essential reporting
requirements
 Schedules financial reports
 Performs timely financial analysis of
Federal and Non-Federal sponsored
grants and contracts
 Performs timely financial reporting and
invoicing of sponsored awards
 Reviews cost transfers to ensure
compliance with Harvard and Federal
regulations
 Coordinates A/R and collection
activities and account close out
procedures for portfolio
HKS Representatives: Ana Garcia & Leela
Joseph

13
Sponsored Programs Administrator

Responsibilities include:





Data entry for all proposals including budgets, approvals, and
scanning all proposals and relevant supporting documentation
Data entry for all account set up including maintaining expert
level knowledge of sponsored Chart of Accounts
Processing all subcontracts and amendments
Reviewing proposal and award data for completeness, quality
assurance, and compliance with Harvard and sponsor policies
Administrative tasks as needed
HKS Representative: Wendy Cazavelan
14
Internal Collaboration

HKS









Research Administration Office (Pre-award)
HKS Center Administrators and PI’s
HKS Office of Financial Services (Post-award)
Office of Technology Development (OTD)
Office of the General Counsel (OGC)
The Office of the Provost
Risk Management and Audit Services (RMAS)
Recording Secretary’s Office (RSO)
FAD Systems Solutions (FSS)
15
Questions?
16
HKS Sponsored Proposals By Sponsor Type
SPONSOR TYPE
Federal
Non-Federal
TOTAL
PROPOSALS
FY06
FY07
FY08
38
36
29
32%
35%
27%
79
66
78
68%
65%
73%
117
102
107
17
HKS Sponsored Proposals Overview
FY 2006-FY 2008
OVERVIEW
FY06
FY07
FY08
PIs
52
46
50
Prospectively
68
48
30
Processed Proposals
58%
47%
28%
Retrospectively
49
54
77
Processed Proposals
42%
53%
72%
117
102
107
TOTAL
PROPOSALS
18
HKS Sponsored Proposals Submitted
BY CENTER
FY07
FY08
FY09 (Q. 1-3)
Ash
4%
4%
10%
BCSIA
18%
15%
12%
Carr
1%
3%
0%
CID
9%
7%
10%
CPL
8%
4%
0%
Executive Education
12%
8%
8%
Hauser
1%
11%
13%
M-RCBG
15%
14%
16%
Shorenstein
1%
3%
3%
Taubman
9%
11%
14%
WAPPP
0%
1%
0%
Wiener
16%
17%
11%
Unaffiliated & Other
6%
2%
2%
TOTAL PROPOSALS
102
107
87
19
HKS Total Sponsored Program Expenditures
FY 2006-FY 2009 (Projected)
Sponsored Program
Expenditures ($m)*
Total
Federal Sponsors
Non-Federal Sponsors
FY09
FY06
FY07
FY08
$26.1
$27.4
$25.3
$25.3
+5%
+5%
-8%
0%
$11.8
$9.4
$7.4
$5.4
+13%
-20%
-21%
-27%
$14.4
$18.1
$17.8
$19.9
-1%
+26%
-2%
+11.8%
(Proj.)
* These data reflect only those proposals submitted and awards accepted by OSP;
the percent change from the prior fiscal year is indicated.
20
Sponsored Expenditures by School
OSP FY 2008 Annual Report ($000)
School
Total NonFederal
Expenses
Total Federal
Expenses
Total Sponsored
Program
Expenses
School as a
% of
Sponsored
Expenses
Total School
Operating
Expenses
Sponsored
as % of
School
Operating
Expenses
HMS (including HSDM)
$
195,552
$
38,889
$
234,442
35.50%
$
623,595
37.60%
SPH (including PEPFAR)
$
202,400
$
30,023
$
232,423
35.20%
$
308,865
75.30%
FAS
$
88,468
$
24,639
$
113,107
17.10%
$
1,013,578
11.20%
SEAS
$
30,070
$
4,903
$
34,973
5.30%
$
74,459
47.00%
HKS
$
7,433
$
17,843
$
25,277
3.80%
$
137,393
18.40%
GSE
$
3,185
$
7,393
$
10,578
1.60%
$
71,871
14.70%
Other Tubs
$
1,591
$
7,691
$
9,282
1.40%
$
1,235,135
8.00%
Total Expenditures
$
528,700
$
131,381
$
660,082
100.00%
$
3,464,895
19.10%
Source: FY 2008 OSP Annual Report
21
A Cross Section of New HKS Sponsored
Awards – FY 2009 to date
 Graham Allison
Government of Dubai: The Dubai Initiative
 Graham Allison
Office of the Director of National Intelligence: Intelligence Training Program
 Anthony Braga
Boston Police Department:
 Merilee Grindle
Instituto Tecnologico y de Estudios Superiores de Monterrey:
 John Holdren
Nuclear Threat Initiative:
 Asim Khwaja
Google.org: Entrepreneurial Finance Lab
 Jennifer Lerner
National Science Foundation: Leadership Decision Making
 Robert Putnam
Institute for Global Development: Research on Happiness, Social Capital, & Religion
 Tony Saich
US Dept of State: Vietnam Economics Teaching Program
 Bruce Western
The Elfenworks Foundation: The Collaborative Initiative on Poverty and Inequality
Analysis of Serious Violent Crime in Boston
Mexico Initiative
Preventing Nuclear Terrorism
22
Alphabet Soup…..
DASH – Digital Access to Scholarship at Harvard (see OSC)
FCOPP – HKS Faculty Committee on Projects and Proposals
GPC – HKS Gifts Policy Committee
IPAC – Harvard’s International Projects Administrators Committee
IRB – Harvard University’s Institutional Review Board (aka –
Committee on the Use of Human Subjects, CUHS)
OSC – Harvard’s Office for Scholarly Communication (see DASH)
SALC – Harvard’s Sponsored Administration Leadership Committee
SRPHSPC – HKS’s Student Research Projects Human Subjects
Protection Committee (OK, we made up the acronym, but the committee
is real…)
UCIPS – Harvard’s University Committee on International Projects
and Sites
23
Questions?
24
About RAO: Who We Are
Matthew Alper
Associate Dean for Research
Charlene Arzigian
Assistant Director
Jody Blackwell
Research Communications
Coordinator
Martha Goldberg
Research Administration
Coordinator
25
What is the Role of the RAO?
The RAO supports HKS faculty and staff in:
 Finding funding
 Applying for funding
 Accepting funding
 Disseminating results of funding
26
Finding Funding
 Funding opportunity distribution via email
 Custom searches
 Funding opportunity table on ResearchCentral
Managed by: Jody Blackwell
Research Communications Coordinator
27
Applying for Funding – RAO
Responsibilities
 Work with faculty PIs and staff on proposal
preparation, including advice on fulfilling sponsor
requirements, review of budget and other proposal
components
 Manage review and approval process at HKS
 Work with OSP to answer any questions and
resolve outstanding issues before OSP’s submission
of proposal to sponsor
Managed by: Martha Goldberg
Research Administration Coordinator
28
Applying for Funding – Centers’
Responsibilities
 Careful attention to sponsor requirements
 Clear communication with RAO, e.g., has the sponsor been contacted or
even seen a version of the proposal; what is the sponsor expecting and
when
 The Center grants/finance manager takes initial responsibility for
working closely with the PI on all aspects of the proposal development and
engagement with the RAO on review and approval, including careful
attention to sponsor requirements and adherence to HKS and Harvard
policies (e.g., fringe benefits, overhead rate)
 Ensure engagement of center executive director for all Center
commitments (e.g., space, overhead contribution)
29
Accepting Funding
 OSP receives notification of awards, reviews and
negotiates terms and conditions if necessary, and
accepts awards on behalf of the University.
 RAO maintains information on status of award
negotiations and account set ups, and serves as
liaison between OSP and PIs/Centers, facilitating
resolution of issues
30
What Else Does the RAO Do?
 Provides informal “Drop-In Sessions” that offer
information on specific topics of interest, e.g., “The
ABCs of the DAF (Dean’s Approval Form),
“What is FCOPP?”
 Provides information and updates on rates (fringe
benefit and indirect cost), School and University
policies
31
Office for
Sponsored
Programs (OSP)
OSP Proposal Review and Submission Process
Helia Morris
Sponsored Programs Officer and Manager
32
Award Lifecycle
Award
Closeout
Award
Administration
Proposal
Preparation
HU Review
& Submission
Through
Award Set-Up
33
Proposal Preparation

Proposal preparation is a joint
collaboration between the HKS Research
Administration Office and the Office for
Sponsored Programs
34
Internal Approvals

Internal Approval Forms carry signatures of
 Principal
Investigator
 School and Center


Signatures show that each entity has
reviewed and approved the proposal
Forms can be found at:
RAO Website:
http://www.hks.harvard.edu/research/researchce
ntral.htm
OSP Website:
http://vpf-web.harvard.edu/osp/
35
Institutional Approval
 Official
Signature takes place at OSP
 Tells the sponsor that Harvard
Has
thoroughly reviewed the proposal
Plans to support the research if awarded
 May
include other assurances required
by sponsor
36
Proposal Submission Types
 Paper
copies are still needed sometimes
 Electronic submissions are more and
more common
 The Office for Sponsored Programs
must review and approve all
submissions!
37
Internal Deadlines

HKS/RAO:


In order to ensure adequate time for approval of proposals by
HKS, proposals are due at RAO 3 full working days before
the OSP deadline
OSP:

The complete and final proposal, accompanied by the
appropriate Dean’s Approval Form and any other required
sponsor- or university-required attachments must be
submitted to OSP three (3) business days prior to the
sponsor’s due date

The “sponsor’s due date” is defined as: 1) the submitting
institution’s due date, if Harvard is a subcontractor; 2) the prime
sponsor’s mail-by date; or 3) the actual due date if a post-mark
date or electronic submission
38
Standard Questions For All
Proposals











Has authorized party signed DAF or other approval?
Have sponsor and Harvard guidelines been met?
Is this a new sponsor?
Are institutional approvals needed?
Is cost sharing involved?
Does PI eligibility and appointment meet criteria?
Is set-up required for electronic submission?
Is the budget accurate with corresponding justification?
Is the institutional information accurate?
Are letters of support needed?
Is this a final version consistent with guidelines?
39
If/Then Considerations





If subcontracts: are all necessary documents
included?
If inter-faculty: is supporting information
included?
If approvals are needed: refer to HKS DAF
If New Sponsor: were approvals obtained?
If Foreign travel is included: Check the U. S.
Department of State for travel restrictions
40
If Sponsor is Federal
Government
Are there export control issues?
 Is PI certification on file (if NSF or PHS)?
 Is there proprietary information?
 Have required reps/certs been obtained?

41
At Award Stage Questions?


3 question subcontract questionnaire reviewed
Are any “Just in Time” (JIT) documents required
by the sponsor
 IRB
approval
 Cost sharing, etc


Are Harvard JIT approvals needed?
Is a Participation Agreement needed?
42
Collaborative Research
 More
and more prevalent
Between
HKS & other Harvard
schools/departments
With other institutions
 Please
remember that:
A project
description, a budget and
budget justification, and an approval
from the other institution, school, or
department is required
 Contact
RAO ASAP because
coordination takes time!
43
Questions?
44
Office for
Sponsored
Programs (OSP)
Review of Grant Agreement
Sarah Holtz
Grants and Contracts Officer
45
REVIEW OF GRANT AGREEMENT

Before accepting an award on behalf of the
University, OSP reviews all terms and
conditions.

Consistency with proposal submitted




Scope of Work
Award Amount
Project Dates
Deliverables and other requirements
46
Review of Grant Agreement
Problematic Terms










Publications and Confidentiality
Intellectual Property
Academic Freedom
Payment Terms
Acceptance of Deliverables
Termination
Audit
Indemnification and Insurance
Use of Harvard’s Name
International Issues (governing language, governing law, foreign
currency)
47
Review of Grant Agreement

Examples of Recent Issues
 Subcontract
from the New School under United
Nations Development Programme prime: Harvard
negotiated the terms of the prime award.
 Google.org:
Harvard had to indemnify sponsor for
costs for which Harvard is not insured.
 Multinational
Development Banks: African
Development Bank, Asian Development Bank, and
World Bank all want to own deliverables and require
that results be kept confidential.
48
Review of Grant Agreement

Recent Negotiation Issues (continued)
 “Unauthorized” negotiators: Harvard negotiates with
a sponsor contact not actually authorized to change
the terms and conditions.
 International
Sponsors: Often try to require Harvard
to have an independent audit of project expenditures.
49
Review of Grant Agreement

Review of award terms often requires
input from:
 Office
of Technology Development (OTD)
 Office of the General Counsel (OGC)
 Office of the Provost
 Risk Management and Audit Services (RMAS)
50
Questions?
51
Office for
Sponsored
Programs (OSP)
Allowable Costs/Effort Reporting and Audits
Judith Ryan
Director of Cost Analysis and Compliance
52
Federal and Non-Federal

Both are audited and reviewed
Multiple reviews last year – agencies and foundations
 A-133 audit now includes non-federal awards


Both rely on University systems such as payroll,
effort reporting, equipment management

Both will be considered as part of SAS 112
Communicating Internal Control Related Matters Identified in an
Audit
53
OMB A-21 Section A
University of Minnesota
1998
Misuse federal funds
$32 million
George Washington University
2005
Theft of federal funds
$1.8 million
East Carolina
University 2004
Questioned Costs
$2.4 million
Florida International
University 2005
Effort Certification &
Direct Costs
$11.5 million
Florida A&M University
2005
Cost Sharing
$1.4 million
Results of NonCompliance:
Significant
Audits/Settlements
Mayo Foundation
2005
Mischarging federal grants
$6.5 million
Harvard/BIDMC
2004
Costing Issues
Self-Reported
$3.25 million
Yale University
2008
Unallowable Costs & Direct
Costs
$7.6 million
Johns Hopkins University
2004
Effort Certification
$2.7 million
University of Connecticut
2006
Cost Sharing/Overstate federal
funds
$2.5 million
University
Alabama/Birmingham
2005
Effort Certification &
Clinical Research Billing
$3.4 million
Cornell Medical
2005
Clinical Research Issues
$4.4 million
Northwestern University
2003
Committed Time/Effort
$5.5 million
54
Sub-recipient Monitoring
A-133 D400d(3). Monitor the activities of subrecipients as necessary to ensure that
Federal awards are used for the authorized
purposes in compliance with laws,
regulations, and the provisions of the
contracts or grant agreements and that
performance goals are achieved
55
OMB A-21 Section C.4
Sub-recipient Monitoring
As prime grantee, HKS and PI are
responsible for entire award
 PI monitors programmatic performance
 PI approves invoices and certifies
performance and appropriateness of
charges
 Grantee could be liable for disallowed
costs of subcontractor

56
Effort Reporting Policy
Effort : the amount of time spent on a particular award, expressed as
a % of the total amount of time spent on work related activities
(teaching, research, service) for which the University compensates
an individual
Effort reporting is a federal requirement
(A-21 Sec. J.10.c):



Effort Reporting is a process mandated by the Federal government
to verify that direct labor charges to Federally sponsored projects
are reasonable and reflect actual work performed
Faculty and staff salaries charged to sponsored research projects
should be commensurate with the direct effort provided to the
project
As a requirement of receiving federal funding, institutions must
maintain an accurate system for reporting the percentage of time
(i.e., effort) that employees devote to federally sponsored projects
57
Effort Reporting: Here at
Harvard

In Harvard's decentralized environment, effort reporting and salary
certification methods are accomplished in different ways by the
Schools
HKS Monthly Salary Certification for Research Staff:
http://www.hks.harvard.edu/ofs/

Under Policies
58
OMB A-21 Key Concepts


Chief Aim: to have the federal government pay
its “fair share” of the costs of research
conducted at the University
Means for achieving this aim: principles for
determining the costs applicable to research and
development, training, and other sponsored
work performed by universities under sponsored
agreements (grants, contracts, and other
agreements) with the Federal Government
59
OMB A-21 Section A
Concerns with Faculty Effort
100% Research – government assumes
faculty have duties related to instruction
and administration
 Impact of unfunded committed faculty
effort in sponsored programs

 Lowers
the indirect cost rate
 Impairs academic freedom
 Creates administrative and reporting burdens
for department and University
60
Stipends v. Salary for Graduate
Students and Post Docs

http://vpf-web.harvard.edu/osp/quick_links/policies/#stipends

Stipend payments are not compensation
for services rendered and, therefore, are
not allowable on federal awards unless the
purpose of the agreement is to provide
training to selected participants and the
charge is approved by the sponsoring
agency (OMB Circular A-21, Section J45)
61
Stipend v. Salary
Appointments and job codes determine
object codes
 Cannot simply move $ between object
codes
 Scope of work must contain explicit
intention to train specific individuals – not
educate the public
 Allowability does not depend on budget

62
Tuition Remission
Tuition remission is the payment of tuition
in lieu of salary – it is compensation
 Must be accompanied by an employment
appointment
 Must reflect $ in 6140 – Students in
Professional Positions to comply with
effort reporting requirements

63
OMB A-21 Key Concepts
ALLOWABLE Costs:




They must be reasonable
They must be allocable to sponsored
agreements under the principles of A-21
They must be given consistent treatment
through application of those generally
accepted accounting principles appropriate to
the circumstance
They must conform to any limitations or
exclusions set forth in A-21 or in the
sponsored agreement
64
OMB A-21 Section C.2
OMB A-21 Key Concepts
ALLOCABLE Costs:

A cost is allocable to a particular cost
objective if the goods or services involved are
chargeable or assignable to such cost
objective in accordance with relative benefits
received
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OMB A-21 Section C.4
OMB A-21 Key Concepts
REASONABLE Costs:

A cost that a prudent person would have
incurred under the circumstances prevailing
when the purchase was made
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OMB A-21 Section C.3
OMB A-21 Key Concepts
CONSISTENCY:


An institution must use the same practices for
estimating costs in budgeting a proposal and
for accumulating and reporting costs
Each type of cost may be allocated only once
and on only one basis to any sponsored
agreement or cost objective
OMB A-21 Appendix A - Cost Accounting Standards 9905.501 and 502
67
Questions?
68
Office for
Sponsored
Programs (OSP)
Post Award Financial Management
Judy McSweeney
Director, Financial Services
Ana Garcia
Senior Financial Analyst
69
Introduction to Post-Award
Management

Responsible for all aspects of financial
management










Billing
Collections
Oversight
Reporting
Account Reconciliation/Close-out
Interest Credit & Debit
Customer Service
Training & Outreach (including SPOC)
Systems Support
Data Integrity
70
Transformative initiatives

Billing
 Transitioning

standard invoices to admin team
Collections
 AR
group in Office of the Controller effective
7/1/09

Cash
 Lock
box for deposits
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OVERVIEW


OSP is the central financial administration office
for all of Harvard’s sponsored awards
Financial analyst and senior financial analyst



26 analysts located in both Cambridge and Longwood
$660.1 million in sponsored funding in FY08
In FY08, OSP completed 5879 financial reports
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REPORTING FY08
Assignment & Release
Forms
Cost Sharing Report
Form
HU Fixed Price Invoice
HU Standard Invoice
HU Standard Non-Fed
Format
Other Financial Report
Review
SF1034/1035
SF269
SF270
SF272
Sponsor Standard Form
Sponsor Standard
Invoice
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Required Reports
 Technical
Reports (PI)
Annual
& Final
Patent/Invention (PI, OSP, & OTD)
 Administrative
Periodic
fiscal reports (OSP)
Final fiscal and property reports
 Late
reporting can hold up
Funding
for multi-year projects
Payment of expenses already charged to
Harvard accounts
74
Reporting-Continued

Types of Federal Reports
 SF
269
 SF 272
 SF 270

Types of Non-Federal Reports
 Non-Federal
Reports vary by sponsor
75
Harvard University Standard
Invoice
76
INFORMATION MANAGEMENT

Transition from pre-award to post-award

Action Memos
 Review

Terms & Conditions
Scheduling Reports & Receivables in
GMAS
77
Scheduling Reports in GMAS
78
ACCOUNT MONITORING

Federal and Non-federal Accounts

Financial Reporting, CAS Compliance

Cost Transfers

Aging Receivables
79
CAS COMPLIANCE
(Cost Accounting Standards)
6050, 6070
Admin personnel
6570
Food, alcohol, beverage
6630
Non-library books, reprints, subscriptions
6640
Office supplies and materials
6710-6816
Make sure equipment is budgeted and coded +/- $5000
767x
Foreign travel
8260
Other services
8267
Parking
8510-8515
Local telephone/telecom
8540
Copying
8550
Printing, publishing
8620
Training- not on research grant
8680
Dues, memberships
8700, 8702
Postage, express mailing, shipping
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Cost Transfer Policy

Policy Statement


To comply with the requirements of OMB Circular A-21, the policy of
NIH, our largest source of federal research funding, and the
requirements of other federal sponsors, Harvard University has
established the following policy and procedures for the processing of
cost transfers
Definition

A cost transfer is a transfer to a federally funded sponsored account of a
charge previously recorded elsewhere on Harvard's General Ledger
Examples:




Transfer pre-award costs from departmental holding account
Correct clerical error
Reallocate salary and fringe to reflect actual effort
Reallocate shared services that were previously charged elsewhere
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AWARD CLOSEOUT

Unreconciled Report

Disabling Accounts

Web Vouchers for Refunds

Fixed Price and Surplus

Transfers to Other Universities
82
Cash Management

OSP performs various functions related to
accounts receivable management
 Scheduling
payment
 Invoicing and applying cash
 Collection Follow-up
 Identifying issues of non-payment

HKS also performs cash related functions
such as:
 Account
Reconciliation
 Management of award
 Submission of deliverables
83
Audits: Be Prepared





Anticipate the project will be audited
Manage the award correctly from the
beginning
Audits often take place several years
after the project is completed
A-133 audits are performed annually
If an auditor contacts you or your PI,
call your OSP representative before
answering anything!
84
Office for Sponsored Programs (OSP)
http://vpf-web.harvard.edu/osp/
85
Questions?
86
OPPORTUNITIES FOR TRAINING IN
SPONSORED PROGRAMS ADMINISTRATION
• University-Wide Sessions
• University Research
Administration Training
Committee (URATC)
•
Currently offers periodic one-day sessions
“Overview of Sponsored Programs
Administration”
•
Led by research administrators from various
schools throughout the university
•
Offers comprehensive training addressing
the entire award lifecycle at Harvard
•
For more information:
RASLearn@fas.harvard.edu
On-Line Modules (via OSP
website to Eureka! training modules)
•
Sponsored Programs
Administration Overview
Course length: 30 minutes
•
The Regulatory Environment
Course length: 45 minutes
•
Cost Principles
Course length: 1 hour
Access through OSP website:
http://vpf-eb.harvard.edu/osp
88