CONTROLLER S DIVISION CONTRACTS AND GRANTS DEPARTMENT

Transcription

1 CONTROLLER S DIVISION CONTRACTS AND GRANTS DEPARTMENT The Contracts and Grants Department (C&G) is charged with responsibility for the fiscal administration of all contracts, grants and other sponsored agreements entered into by the University of Georgia for the conduct of research, instruction and public service. Summary of Major Accomplishments Research Participant Incentive Payment Policy The Research Participant Incentive Policy, in practice since the 1980s, was revised during Fiscal Year The original policy placed a $50 threshold on payments to human subject participants without requiring social security numbers for tax purposes; required that payments to employees be processed as extra compensation (payroll); and required all payments to non-resident aliens, regardless of dollar amount, to be processed by check request. In order to meet the increasing needs of the research community, minimize the administrative burden and comply with federal reporting requirements, the original policy was revised to increase the threshold to $100 paid to any participant without requiring social security numbers. The incentive methods of payment also were expanded to include cash, checks, gift cards and non-monetary items. Disclosure Statement The University of Georgia received notification from the Defense Contract Audit Agency on January 5, 2009 that the compliance review for the University s Disclosure Statement (DS2) had been approved and accepted. The University s Disclosure Statement, which provides the federal government a document detailing current policies, procedures and charging practices applied to federal awards by the University, was submitted July 1, 2005 to the Department of Health and Human Services Division of Cost Allocation and revised June 28, Contracts and Grants Staff Restructure During FY 2009, responsibilities of the Contracts and Grants staff were restructured to create an invoicing/reporting team comprised of grants accounting specialists Is and IIs and an awarding/compliance team comprised of grants accounting specialists IIIs. This restructuring allows entering staff members to be trained on invoicing/reporting initially with the opportunity to learn new tasks as experience is gained. The grants accounting specialists IIIs will process awards based on their agency distribution. The restructure also places the compliance function with the most experienced staff members. Research and Administration Program (RAMP) Graduates Five Contracts and Grants staff members completed RAMP during FY The training program, conducted by Huron, consisted of 12 training modules held once a month at three-day intervals. The program covered a host of research administration topics, both pre- and post-award, and afforded those staff members with valuable training and information. The program also allowed them to interact with other institutions involved in the same area of research administration. F-39

2 American Recovery and Reinvestment Act (ARRA) Planning Contracts and Grants developed procedures to fulfill the reporting requirements as potential recipients of ARRA funds including unique account numbers; attending training via the Web, telephone and in person; and reviewing federal guidance documents. Summary of FY 2010 Goals Research Administration and Infrastructure Ad Hoc Committee Report Beginning in FY 2008, the Research Administration and Infrastructure Ad Hoc committee was formed by Provost Arnett Mace, Senior Vice President Tim Burgess and Vice President David Lee. The committee was charged to recommend ways to improve research and administration efforts that foster a true and balanced culture of support for the University s growing research mission and research compliance. The committee was primarily comprised of faculty members, but also included representation from both departmental and central administration, including Contracts and Grants. The committee was formed to provide feedback and recommendations on operational, support, training and infrastructure needs that would be required to create and foster a more proactive environment of research at UGA. With the assistance of Huron consultants, the report was completed in July Contracts and Grants continues to play a significant role in implementing the 37 recommendations identified in the Research Administration and Infrastructure Ad Hoc Committee report. Some recommendations have been completed, and efforts continue to address those that remain. OnBase Document Imaging and Workflow C&G, in conjunction with the Office of Sponsored Programs (OSP), began the implementation of the Onbase Digital Imaging, Workflow and Repository system during FY Although the system was unable to produce the required results for C&G, OSP continued to develop the pre-award processes and completed these processes in FY C&G plans to complete the awarding queue function currently included in the OnBase statement of work during FY Contracts and Grants and Office for Sponsored Programs (OSP) Training Graduates from RAMP, including those from OSP, will be conducting 10-minute mini training sessions at the departmental level during FY The topics to be offered include, but are not limited to, Surviving Project Close-Out, Successful Cost Transfers, Effort Reporting, Submitting Proposals at UGA, Residual Balances, and No-Cost Extensions. Statistical Information Extramural-funded awards totaled $254,649,264 during FY 2009, an 11.7% increase over FY This year s activity is supported by 3,273 funded proposals. Exhibit 1 following this narrative summarizes sponsored account activity from the standpoint of the number of active accounts awarded and administered by Contracts and F-40

3 Grants during FY Activity is classified initially by function and secondly within function by school or college. The number of active restricted accounts totaled 4,547 during the past fiscal year, which represents an increase of 220 accounts. The illustration below presents a comparison of sponsored project expenditure activity between the fiscal years ended June 30, 2008 and June 30, Overall expenses decreased during FY 2009 by $3.1 million or 1.17% from FY An analysis of the information provided indicates increases in instruction, research, extension/public service and other sponsored functional areas by $1.6 million, $7.7 million, $1.8 million and $461,063 respectively. Plant fund expenditures represent the only decrease in expenditures (by $14.8 million) during FY Sponsored Project Expenditure Activity Comparison of FY 2008 and FY 2009 FY 2008 FY 2009 Increase (Decrease) Total Percent Instruction $ 14,953, $ 16,585, ,631, % Research Resident Instruction 107,159, ,845, Experiment Station 23,617, ,285, Marine Extension 630, , Marine Institute 377, , Vet Labs 108, , Forestry 3,491, ,731, Total Research $ 135,384, $ 143,150, ,765, % Extension/Public Service Resident Instruction 33,680, ,536, Forestry Extension 287, , Extension Service 18,016, ,883, Marine Extension 802, , Vet Labs 5,673, ,788, Total Extension/Public Service $ 58,460, $ 60,306, ,845, % Other Sponsored 2,261, ,722, , % Subtotal $ 211,059, $ 222,763, ,704, % Plant Fund 58,956, ,090, (14,865,485.73) % Total $ 270,015, $ 266,854, (3,161,256.80) -1.17% Exhibit 2 compares the total University collections of facilities and administrative costs (F&A) during FY 2008 and FY For the current fiscal year, F&A recoveries totaled $28,807,317.90, which represents an increase of $1,638, over collections from last year. A further review of this exhibit reveals that the research function accounts for the majority of facilities and administrative F-41

4 recoveries, comprising $25,866, of the total (and representing 89.79% of all recoveries). The illustration below further summarizes Exhibit 2 by comparing the facilities and administrative cost recovery variance of $1,638, between current and prior fiscal years by function and by budgetary unit. This illustration reveals increases in the research, public service and other sponsored functional areas. On the other hand, an analysis of recoveries by budgetary unit reveals an increase in recoveries within each unit with the exception of vet labs. Amount of Percent Function Increase (Decrease) Change Instruction (152,270.94) % Research 1,557, % Public Service 116, % Other Sponsored 117, % Total 1,638, % Amount of Percent Budgetary Unit Increase (Decrease) Change Resident Instruction 194, % Experiment Station 1,039, % Forestry Extension 231, % Cooperative Extension 108, % Marine Institute 24, % Marine Extension 49, % Vet Labs (9,417.63) % Total 1,638, % The University of Georgia Research Foundation, Inc. recovers a portion of total F&A recoveries from the University. In the illustration below, F&A amounts recovered by the University of Georgia Research Foundation, Inc. increased by $317,971 during the current fiscal year. F-42

5 The facilities and administrative costs recovered by the University of Georgia Research Foundation, Inc. over the past 10 years as the research arm of the University are as follows: Year Amount Year Amount FY ,851,161 FY ,166,976 FY ,238,486 FY ,888,164 FY ,767,747 FY ,891,670 FY ,403,912 FY ,216,802 FY ,687,237 FY ,534,773 Exhibit 3 presents an analysis of expenditures by functional activity compared to the total sponsored project costs. The direct and facilities and administrative cost ratios are listed by function. Based on total sponsored activity expenditures, the research category accounted for the largest share representing 53.64% of the total overall expenses. A further breakdown of the categorical expenditures reveals that research comprises 49.27% of the total University direct cost expenses and 89.79% of the total University facilities and administrative cost expenses. Proposal submission and award activity are presented in Exhibit 4. In summary, FY 2009 proposal submissions totaled $493,385,228, resulting in total awards from sponsoring agencies of $254,649,262. These numbers represent an increase in proposal and award activity over prior year totals of $147,458,126 and $26,646,486, respectively. The following summary for FY 2008 and FY 2009 provide a comparison of the sources of funding for total awards. Total award funding increased in FY 2009 within the federal, other states and private/foreign categories by $22.4 million, $2.6 million, and $17.9 million respectively. Source FY 2008 FY 2009 Federal $96,977, % $119,388, % State 42,508, % 26,262, % Other States 10,327, % 12,952, % City/County 3,548, % 3,424, % Private & Foreign 74,640, % 92,620, % Total $228,002, % $254,649, % F-43

6 An aged analysis of sponsored accounts receivable at June 30, 2009 is presented in Exhibit 5. Receivables are identified by the major sponsoring agencies and are divided by University and University of Georgia Research Foundation, Inc. projects. The total receivable balance for FY 2009 amounted to $22,927,713 at fiscal year end. Exhibits summarizing statistical data are presented below: Exhibit 1 Exhibit 2 Exhibit 3 Exhibit 4 Exhibit 5 Exhibit 6 Sponsored Account Activity Gross Facilities and Administrative Cost Recovery Analysis of Sponsored Activity Summary of Research, Instruction and Public Service Summary Aging of Restricted Accounts Receivable Organizational Chart F-44

7 EXHIBIT 1 Number of Sponsored Accounts by Function and Fund FY2008 vs FY2009 TOTAL INSTRUCTION RESEARCH - RESIDENT INSTRUCTION 1,893 1,948 - FORESTRY RESEARCH AG EXPERIMENT STATIONS MARINE EXTENSION MARINE INSTRUCTION ATHENS & TIFTON VET LAB 8 7 TOTAL RESEARCH 2,909 3,045 PUBLIC SERVICE - RESIDENT INSTRUCTION FORESTRY EXTENSION COOPERATIVE EXTENSION MARINE EXTENSION ATHENS & TIFTON LAB TOTAL PUBLIC SERVICE 1,239 1,309 TOTAL OTHER (INCL. PLANT FUND) GRAND TOTAL SPONSORED 4,327 4,547 RELATED COST SHARE ACCOUNTS 1, F-45

8 Gross Facilities and Administrative Cost Recovery FY2009 Resident Experiment Forestry Cooperative Marine Marine Vet Instruction Stations Rsch/Ext Extension Institute Extension Labs Total Instruction $103, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $103, Research 21,964, ,136, , , , , $25,866, Public Service 2,265, , , , , $2,720, Other 117, $117, F-46 Total $24,449, $3,136, $548, $360, $64, $231, $16, $28,807, FY2008 Resident Experiment Forestry Cooperative Marine Marine Vet Instruction Stations Rsch/Ext Extension Institute Extension Labs Total Instruction $255, $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $255, Research 21,749, ,097, , , , $24,309, Public Service 2,250, , , , , , $2,604, Other $0.00 Total $24,255, $2,097, $316, $251, $39, $182, $25, $27,168, EXHIBIT 2

9 EXHIBIT 3 ANALYSIS OF SPONSORED ACTIVITY FY 2009 Total Facilities and Direct Cost Administrative Total Instruction 6.92% 0.36% 6.22% Research 49.27% 89.79% 53.64% Public Service 24.19% 9.44% 22.60% Other Sponsored 19.61% 0.41% 17.54% Total % % % F-47

10 SUMMARY OF RESEARCH, INSTRUCTION, AND PUBLIC SERVICE PROPOSALS AND AWARDS Comparison of FY 2008 and FY 2009 RESEARCH INSTRUCTION PUBLIC SERVICE TOTAL General Experiment Stations No Amount No Amount No Amount No Amount No Amount FY2008 Proposals 1834 $208,144, $38,819, $37,428, $61,535, $345,927, F-48 FY2008 Awards 1171 $110,302, $25,239, $37,599, $54,860, $228,002, FY2009 Proposals 2162 $350,519, $60,020, $23,347, $59,497, $493,385, FY2009 Awards 1355 $143,190, $38,084, $22,610, $50,763, $254,649, EXHIBIT 4

11 FINANCIAL ACCOUNTING AND REPORTING CONTRACTS AND GRANTS DEPARTMENT Summary Aging of Restricted Accounts Receivable As of 06/30/2009 Summarized Current Thirty To Sixty To Ninety To Over 120 Total Agency Sixty Ninety 120 Days UGA U.S. Navy & Army , , U.S. Dept. of Interior , , U.S. Dept. of Agriculture 227, , , , , , State Agencies 4,864, , , , ,132, ,840, Other 1,477, , , , , ,704, F-49 Subtotal $6,569, $1,109, $1,007, $581, $1,779, $11,047, UGARF U.S. Navy & Army $61, $142, $0.00 $0.00 $5, $209, U.S. Dept. of Interior 10, , , , U.S. Dept. of Agriculture 92, , , , , , State Agencies 713, , , , , ,547, Other 4,025, ,996, ,229, , ,147, ,824, Subtotal $4,904, $2,403, $1,315, $722, $2,534, $11,879, Total UGA/UGARF $11,474, $3,513, $2,322, $1,303, $4,314, $22,927, EXHIBIT 5

12 CONTRACTS AND GRANTS DEPARTMENT ORGANIZATION CHART Director Pamela Ray Fiscal Compliance Officer Crystal Rogers Associate Director Tammy Ebert Administrative Associate April Whitlock Compliance Manager LaKeiya Keese Billing Receivables Manager Patsy Fullwood Cash Manager Lynn Beard Specialist III Brad Langford Specialist III Jay McGarity Specialist III Glenda Owens Specialist III Cynthia Sherk Specialist I Morgan Tiller Specialist I Don Carpenter Specialist II Daniel Brugh Specialist I Kenneth Dover Specialist II-Cash Jackie Walsh Specialist I Sims Little Accountant Jane Magrino Accountant Joy Hirsch F-50