Sponsored Programs at Penn
Proposal Budget Preparation,
Budgeting Using PennERA
and
Routing & Approval
1
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Where Do You Start?
• Gather the Facts
– Talk to the Principal Investigator (PI)
• What is the Scope of Work?
• Who is the Sponsor?
• Where will the work be performed?
• Collaborators?
• Consultants?
2
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Sponsor Guidelines
•
•
•
•
•
•
Instructions and Contractual Terms
Requests for Proposal/Quote (RFP/RFQ)
Requests for Application (RFA)
Funding Opportunity Announcements (FOAs)
“Unsolicited” Applications
Send sponsor guidelines, instructions,
contractual terms, etc., to Research Services
3
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Cover Page
• PI Name
• Title
• Name of Grantee
– Trustees of the University of Pennsylvania
• Period of Performance
• Amount Requested
• Required Signatures
4
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
RFQuotation
RFApplication
RFProposal
• Government generates scope of work via
Notices/Program Announcements.
• You respond with how you will accomplish,
budget and time frame.
• Contract is usual award document for RFP/RFQ
while a grant/cooperative agreement is usual
award document for RFA.
5
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budget preparation is a
collaborative effort!
• Principal Investigator:
– Should work with the Grants Manager to develop the
budget.
– Designates others who might have input, e.g., lab
manager, research coordinator.
• Subrecipient input
6
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Reasons for carefully
preparing the budget
• Reduces the possibility of significant budget
cuts by the sponsor.
• Aids post-award management.
• Aids the department in budget planning.
• Significant budget changes are interpreted by
sponsors as a change in scope!
7
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget
•
Uniform Guidance: Subpart E: Cost Principles General Provisions:
• Costs requested in proposal budget must:
– Be Allowable 200.403 (Factors used in determining)
– Be Reasonable 200.404
– Be Allocable 200.405
Costs must be necessary for the performance of the award
(Uniform Guidance Subpart E, Sections 200.403,
200.404 & 200.405)
8
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Regulatory guidance
• Subpart E, General Provisions, Section 200.400
– The non-federal entity:
• “Is responsible for the efficient and effective administration of the
Federal award through the application of sound management
practices.”
• “assumes responsibility for administering Federal funds in a manner
consistent with underlying agreements, program objectives and the
terms and conditions of the Federal award.”
• “has primary responsibility for employing whatever form of sound
organization and management techniques may be necessary in order to
assure proper and efficient administration of the Federal award.”
• “the accounting practices of the non-Federal agency must be consistent
with these cost principles and support the accumulation of costs as
required by the principles, and must provide for adequate
documentation to support costs charged.”
9
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Other considerations
• Sponsor guidelines and limitations
–
–
–
–
Salary caps
F&A limitations
Direct cost or total cost limits
Expense category exclusions
• Recover F&A as direct costs from nongovernmental sponsors
– SPP #2138 Direct Cost Expenditures for NonGovernmental Agencies
• May be School-specific rules
10
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Salary)
• Salary requests are expressed as % effort or person
months
• Plan realistically
– Determine the percent of effort for all personnel needed to
conduct the project
– Downward adjustments of effort may need sponsor
approval
• Percent of effort=Percent of salary requested
– Cost sharing is discouraged
– Avoid hourly rates
• Cannot usually charge clerical salaries or administrative
costs directly
11
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Allowability of clerical and/or
administrative staff expense
• Uniform Guidance Subpart E, Section 200.413
• Generally part of F&A costs.
• Possible exceptions (see Section 200.413, Exhibit C):
Direct charging of these costs may be appropriate only if
ALL of the following conditions are met:
– Administrative or clerical services are integral to a project
or activity
– Individuals involved can be specifically identified with the
project or activity
– Such costs are explicitly included in the budget or have
prior written approval of the Federal awarding agency
– The costs are not also recovered as indirect costs
12
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Benefits)
• Fringe Benefits are charged as a % of Salary
• As of 07/01/15, rates on federally sponsored
projects:
– Full-time employees – 32.2%
– Part-time employees - 9.7%
• For non-Federal sponsors, add Spouse and
Dependent Tuition Benefit (2.3% ) for fulltime employees
• Current F&A and benefits rates
13
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Equipment)
• Definition
– “Equipment” costs $5,000 or more per item, and has
a useful life of more than 1 year
– Includes computer software that meets this definition
(capitalized computer software).
• Accounting Policy #1106.0
• Justification
– Why is this item necessary to support the science?
– When is it necessary?
• Availability
– Is the equipment available elsewhere in the
University?
• Competitive Bid Requirement
14
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget
(Office Supplies & Computing
Devices)
•
•
Office supplies:
– Generally not treated as direct costs. Can be allowable if
specifically related to the project. For example:
• Specific aim of the project is to create a manual or other
instructional media.
• Extensive human subjects data accumulation, questionnaires,
etc., is required.
Computing Devices:
– Uniform Guidance Subpart A, Section 200.94
• A computing device is a supply if the acquisition cost is less
than the lesser of the capitalization level established by the
non-federal entity for financial statement purposes or $5,000,
regardless of the length of its useful life.
15
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Travel)
• Usually restricted to employees
• Domestic
• Foreign
– Fly America Act if Federal $$
– May require prior approval even if in budget
16
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Patient Care)
• Defined in rate agreement:
“…hospitalization and other fees associated
with patient care whether the services are
obtained from an owned, related, or thirdparty hospital or other medical facility…”
• Excluded from MTDC base and F&A
calculations.
17
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
What is not included in patient care?
• Subject reimbursement and travel.
• Costs of ancillary tests performed outside the
hospital on a fee-for-service basis.
• Costs accumulated in service centers at Penn,
such as in Radiology for research patient care.
• Consulting physician fees.
• All of the above are “other” or “consultant”
expense.
18
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Subcontracts)
•
•
•
•
Budget, including F&A costs
Copy of F&A rate agreement
Statement of Work (SOW)
Cover page/Letter of Intent with Authorized
Signature
• Reps/Certs required by sponsor
19
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Consultants)
• Penn staff usually cannot be included in this
category
– If applicable, must coordinate payment through Penn
Payroll Office.
• Consultant’s letter of intent and cost
– All costs related to the consultant including travel are
usually accumulated in this category.
• Statement of Work
– Consortium agreements typically used if consultants are
identified as Key Personnel.
20
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (Other Direct Costs)
•
•
•
•
•
•
•
•
Service Center charges
Tuition and Fees (Research Projects)
Post Doctoral Health Insurance
Publication Costs
Protocol Review fees, when appropriate
Rent, when appropriate, but excluded from MTDC.
Animal per diem.
Subject compensation and travel
SPP #2110 Federal Direct Cost Expenditures;
SPP #2138 Direct Costs Expenditures for Non-Government
Organizations
21
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (F&A Costs)
• F&A = Overhead = Indirect Costs
– Pays for many costs that cannot be allocated to a specific
project, i.e. utilities, administrative payroll and other support
services, etc.
• The “Colleges and Universities Rate Agreement” contains the
federally negotiated F&A rates
• F&A usually expressed as a % of a base
• Modified Total Direct Cost Base (MTDC)
– Excludes equipment, patient care costs, student tuition, and
fees, alterations and renovations, rental of off-site facilities and
the portion of each subcontract in excess of $25,000
• Check sponsor guidelines for appropriate base
22
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Preparing the Budget (F&A Costs)
• Which rate to use?
–
–
–
–
Research rates (on- and off-campus) [60% & 26%]
Certain DOD Contracts [62%]
Instruction [57%]
Other Sponsored Activities (on- and off-campus) [36% &
26%]
• Examples: health or community service projects,
seminars, conferences, exhibitions, lecture programs
– Clinical Trials [28% Total Direct Costs (TDC)]
– Corporate Contracts [62%]
• Current agreement
23
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
When is the offsite rate
applicable?
• Use this rate whenever activity will occur for
3 months (or 25%) or more at a facility not
owned by the University.
– Consider preparing a split-rate budget when
appropriate.
• Remember that rent can be a direct charge
when using the off-site rate.
– Rent is excluded from MTDC and F&A calculations.
24
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Don’t overlook
• Are there humans involved?
– Subject compensation and travel?
– Related patient care costs?
– Equate costs proposed to research plan, especially
with the consents.
• Are there animals involved?
– Prepare detail cost estimate: include shipping and
box charges.
– Animal per diem?
– Equate costs proposed to research plan.
25
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
…and more
• Are there large pieces of equipment?
– Installation and set-up included?
– Maintenance contracts?
– Space available or renovation costs included?
• Provide a quote.
• Are there pre- and or post-docs?
– Tuition included?
• Excluded from MTDC and F&A.
– Health insurance costs listed?
• Not excluded from MTDC.
26
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budget Justification
• Each line item usually requires specific
justification.
• Unusual or extraordinary expenses such as
equipment, clerical salaries and administrative
expenses, may require additional justification.
• Check sponsor guidelines for requirements.
27
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Other Considerations
• Specific Sponsor Requirements
– NIH modular: ≤$250,000/year
– Many non-Federal sponsors may not allow PI salary,
benefits, travel, etc.
28
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Terms & Conditions
• Terms and Conditions
– Must be consistent with University mission of
research, education and service
– No bars on publication
– University owns and controls intellectual property
– Federal regulations appropriate to educational
institutions are used
29
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA
Proposal Development (PD)
30
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Type of budget is automatically
determined by PD during
proposal setup.
31
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Type of budget is automatically
determined by PD during
proposal setup.
• Proposal creator answers
questions so that PD can select
the correct configuration.
32
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Sample Budget Configurations
Typical setup – detail or
simplified entry, S2S or
generic records.
Modified for NIH modular
budget – detail or simplified entry, only S2S.
Noncompeting records or
S2S not requiring a detail
budget.
33
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Two budget entry methods
– Simplified
•Minimal data entry
•Use if not a Federal systemto-system (S2S) requiring a
detail budget
34
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Two budget entry methods
– Detail
•As required by Federal
sponsor’s instructions
•Can be used in any PD
record
35
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• Detail – Personnel Expense
36
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• Detail – Personnel Detail Entry
37
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• Detail – Non-Personnel Expense
38
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• Detail – Non-Personnel Detail Entry
39
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• Detail – Subcontract Expense
40
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Complete other sections:
– F&A
•Many proposal records
calculate F&A automatically
•If manual entry is used, reset
to autocalculation if editing
budget expense data entry
41
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Budgeting Using PennERA PD
• Complete other sections:
– Cost Sharing
•Observe Penn’s cost-sharing
policies
•Complete cost-sharing form
– Upload Budget Justification
42
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Routing & Submission
43
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
PI and BA Submit Proposal
• PI and Business Administrator (BA)
have completed all components in PD
• Participation Agreement signed and
filed in department
• Upload internal documents (e.g., subaccount
worksheet)
• PI completes certification
• BA completes e-transmittal form
• Record submitted to routing path for internal
review
44
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• What’s a routing path?
…and…
45
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
• What’s a routing path?
…and final step…
• Approvers notified by e-mail message when
previous reviewer approves the proposal.
• Only one approval is required per step.
46
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Research Services Review
• Review e-Transmittal Form &
PI certification for Accuracy
& Completeness
• Regulatory Issues
• Determine Type of Award
• F&A Cost Review
• Conflict of Interest
• Cost Sharing
• Terms & Conditions if
applicable
• Check for electronic
submission validation issues
47
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Purpose of e-Transmittal
• The Transmittal Form
– Internal Form
• Does not get submitted to sponsor
– Uses
• Departments, make commitments & determine that
project is within total program and academic objectives of
department
• Deans, determine that project is consistent with the total
program objectives of the school and that commitments
for project (including any cost sharing/matching funds) are
acceptable
• Research Services uses it to create funds; accuracy
matters
48
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Proposal Routing and Submission
• Approvals
– If project includes faculty from multiple schools/departments
• Plan for additional time to secure appropriate approvals
– If project includes participation from another institution
• Information from the other institution must also be
obtained and presented in the application
• Plan for delays
– Electronic proposal submission issues
– Administrative support assisting with multiple grant
applications from multiple PI’s
– Broken copiers, scanners
49
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Proposal Routing and Submission
• Applications requiring additional information
(financial reports) require more time
• Responses to RFP’s
– Contractual terms sent to Research Services as soon as
possible
– Policy requires 5 days
• PI’s transferring from another institution should begin
the transfer process as soon as they have accepted a
position at Penn
• Observe individual School deadlines
50
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Regulatory Issues
• IACUC
• IRB
• PI Submits Protocol electronically
for Human Subject research using
the HS-ERA system and for Animals
using ARIES.
51
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Office of Regulatory Affairs
• Administers
– Institutional Review Board (IRB)
– Institutional Animal Care and
Use Committee (IACUC)
• Provides Research Services
with approval status for all
protocols
52
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Institutional Review Board
• Protects the rights and welfare
of human research subjects
• Authorized to approve, require
modifications in, or disapprove
all research activities involving
human subjects
53
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Human Subjects
Approval Requirements & Timelines
• Approval of a human subject protocol for a new
application is not required at time of submission
– Unless mandated by sponsor
– Approval can be “Just-in-Time” for NIH
• Human subject protocol approval and
appropriate education certification
– Required to be in place prior to the awarding of a new
project
54
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Human Subjects
Approval Requirements & Timelines (cont.)
• For non-competing continuations the approval
date must not be earlier than one year before
the start date for which the progress report is
submitted
– If the protocol approval date does not meet this
criteria the non-competing application will be
delayed
55
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Institutional Animal Care and
Use Committee (IACUC)
• Reviews and approves the
care and use of animals in
research
56
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Use of Animals
Approval Requirements & Timelines
• Approval of an animal subject protocol for a
new application is not required at time of
submission
– Unless mandated by sponsor
– Approval can be granted “Just-in-Time” for NIH
• Non-competing continuation applications must
have a valid approval date at the time of
submission
57
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Reminders
• Electronic Proposal Submission
–
–
–
–
All Electronic Submissions are not created equal
Read the Instructions
Does the PI or Institution need to be registered users?
Is the required technology available at the
Department? At ORS?
– All electronic applications must be approved by ORS
before submitting to sponsor even if a paper copy with
signatures is required after electronic submission.
SPP #2102 Approval of Proposals
58
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Reminders continued…
• Meet the specifications of
the announcement
• Make it easy for the
reviewers to see that you
have done so
• Awards are made to the
Institution
• Only Research Services is
authorized to sign on
behalf of the University
59
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Questions???
60
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Sponsored Programs at Penn
Award Acceptance and
Account Set-Up
61
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
What is a Notice
of Award (NOA)?
• A notice of grant award - also referred to as notice,
NOGA, NGA, sponsor notice, contract or award letter - is
an official notification from a sponsor indicating that a
proposal has been funded.
• Notice of grant awards are typically received by the
Office of Research Services [Pre-award offices],
although on occasion a PI may be notified directly.
62
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
What is Contained in
a Notice of Award
• PI Name
• Dates of Performance
– Current budget period
– Total project period
• Dollars
– Direct, F&A
– Current, project total
• Cost Sharing
• Contact information
• General & Special T&C
– Use of Animals/Human
Subjects
– Use of Interest Income
– Use of Program Income
• Reporting requirements
–
–
–
–
Programmatic
Financial
Property
Invention
63
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Review and Negotiation
• ORS Pre-Award and Office of Clinical Research and
Center for Technology Transfer staff review sponsor
terms and conditions for compliance with University
Policy.
• Non-standard terms may require negotiation or other
measures to harmonize with University Policy.
• Selected examples:
– Intellectual Property and Tangible Research Policy
– Publication
– Financial Reporting Requirements
– Governing Law
– F&A rate (See SPP 2116 Recovery of F&A Costs)
64
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Review and Negotiation
Considerations Specific to Corporate-Funded
Contracts:
Expectations of corporate sponsors different from
expectations of public sector sponsors:
Ownership of data and other intellectual output;
Confidentiality of work for which sponsor is paying;
Control over publication of research;
Responsibility/liability for harm that may arise from
research or use of research output’
 For clinical trials, rapid, frequently competitive, activation
of protocols.




65
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Review and Negotiation
Considerations Specific to Corporate-Funded Contracts:
Internal Review Process Adapted to Accommodate
Projects Funded by Corporate Sponsors:
 Agreements to be forwarded to Office of Clinical Research (for
clinical trial agreements) and Center for Technology Transfer
(for other research agreements) for negotiation as soon as
sponsor is willing to negotiate/final budget; IRB/IACUC
submission not required;
 Only items necessary for negotiation need to be forwarded;
 See eform in Internal Documents in Penn ERA for step-by-step
instructions for this parallel review process.
66
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Award example - NIH
NOA Section I:
• Award Data & Fiscal Information
– Summary of totals for current and future years
– Fiscal year of award
– Indicates whether an unobligated balance has been
applied to the award amount
– Newly added “PMS Account Type”
NOA Section II:
– Refers reader to Web site for Grant Payment
Information and OIG Hotline Information
67
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Award example - NIH
NOA Section III: Standard Terms & Conditions
• Grant program legislation and regulations
• Restrictions on the expenditure of funds in appropriation acts
• 45 CFR 74 or 92 as applicable
• NIH Grants Policy Statement
• Carryover—automatic or prior approval
• Included/excluded from Streamlined Noncompeting Award
Process (SNAP)
• FDP signatory status noted
• FAIN number
• FFATA/ARRA
• Program Income
68
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Award example - NIH
•
NOA Section IV: Specific Terms and Conditions
– Revisions
– Cooperative Agreement
– Restrictive terms
– Information items
– Staff Contact Information
– Spreadsheet Summary
69
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Exercise
•
•
•
•
•
•
•
•
•
•
What is the name of the sponsor?
What is the name of Penn’s PI?
Is your award a grant or contract?
Is your award cost-reimbursable or fixed-price per
patient?
What is the first year budget period?
What is the entire project period?
What is the dollar amount obligated under this award?
Are there any subcontracts?
Will PHS-FITS be required?
Bonus: identify 1 or more specific term and condition.
70
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Award Example - Foundation
• Award layout varies by sponsor
• NOA often references terms and
conditions not explicitly named
71
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Exercise
•
•
•
•
•
•
•
•
•
•
What is the name of the sponsor?
What is the name of Penn’s PI?
Is your award a grant or contract?
Is your award cost-reimbursable or fixed-price per
patient?
What is the first year budget period?
What is the entire project period?
What is the dollar amount obligated under this award?
Are there any subcontracts?
Will PHS-FITS be required?
Bonus: identify 1 or more specific term and condition.
72
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Account Set-Up
73
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Account Set-Up - Workflow
Status Changed To Award
From Pending, Future
Pending, Advance Account,
or Account Continuation
Notice of Award
(NOA)
Received and
Negotiation complete
FCOI Compliance verified
Fund Attributes
Fund Parents
Special Budgets
Account Segments
Assigned in
PennERA & Sent to GL
Fund & Legacy
Number Created
in BEN Financials & Sent
to PennERA
AIS is Generated
Award Notice Uploaded
in PennERA
74
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Workflow
• Electronic process for imaging awards and updating
PennERA
– Applies to changes to records that result in AIS
• Several steps and roles
– Document enters imaging system
– Package created and assigned to AD/CA for handling
– AD/CA creates account setup summary for package and
sends to Operations
– Operations updates award, adds package to PennERA
• Hurdles:
–
–
–
–
Is
Is
Is
Is
PHS-FITS necessary? Is it complete?
there a Non-Competing Continuation transmittal on file?
there inconsistency between the package and record?
there a Cost-Share form to be signed?
75
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Funds and Accounts
• New Funds are created for each year of the award when
carryover of money from one year to the next must be
approved by the Sponsor
• New funds are also required when the F&A changes
from one segment to another
• New funds may be required if the funding mechanism
changes at the sponsor
• Subaccounts are to be requested on the subaccount
worksheet
76
REVISED May, 2015
The Office of Research Services
The Office of Research Support Services
Receiving the Award and the
Account Information
Sheet (AIS)
AIS is issued online.
NOAs are uploaded in the Attachments
tab in PennERA as part of Workflow.
For help: ais-prob@lists.upenn.edu
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Review the Award
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AIS is not a substitute for award
PI is responsible for all terms
Review terms and conditions of award
Sponsor guidelines
Restrictions
Scientific reporting specifications
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Review the AIS
• Ensure Account End Dates Accurate (budget end or
project end?)
• Ensure Award on AIS matches Award on NOGA
• Ensure FDP and/or SNAP
• Ensure accuracy of F&A rate
• Ensure proper PI name and Org#
• If the AIS is for a continuation year, always check
for budget periods funded with prior unobligated
funds.
• If errors occur, email ais-prob@lists.upenn.edu
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Advance Accounts
• What is an Advance Account?
– Use when high probability of award
– Allows you to put charges on proper account
• Avoid journal entries and payroll reallocations
– Use with pre-award costs under expanded authorities
– Easy to request
• ORS Web page has link to Advance Account Request
– http://www.upenn.edu/researchservices/pdfs/advance.pdf
– PSOM-Advance Accounts are approved and setup by ORSS
– All other schools - forward request to ORS Pre-Award
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The Office of Research Support Services
Advance Accounts (cont.)
• Risks
– Award may not materialize
– Start date may be delayed
– Not all sponsors allow “Pre-award”
expenditures
• Establish follow-up routine
– Has award materialized?
– Is something holding it up?
– 3 month limit on advance accounts
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Subaward Process
• BA/PI initiates subaward request via Research Inventory System
(RIS)*;
• Subrawardee enters necessary contact information and returns to
ORS via RIS;
• ORS completes subrecipient monitoring, generates subaward
agreement and sends to subawardee for execution;
• RIS sends email notification to BA indicating the subaward is fully
executed. Signed agreement is stored in RIS;
• BA establishes Purchase Order;
• Subaward activity is noted in the RIS activity log throughout the
process.
*Note: Subaward agreements that were previously created via the
paper process will continue via the paper process.
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Subrecipient Monitoring
• A-133 report or audited financial
statements required annually
• Current F&A rate agreement
• Risk Assessment – results indicate
appropriate subcontract terms and
conditions
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Questions???
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