Recent OIG Audit Findings in Brief! Kris Rhodes, Director, MAXIMUS Doyle Smith, Director, MAXIMUS
|
|
- Todd York
- 5 years ago
- Views:
Transcription
1 Recent OIG Audit Findings in Brief! Kris Rhodes, Director, MAXIMUS Doyle Smith, Director, MAXIMUS 1
2 Learning Objectives 1) Use information from recent audits to mitigate organizational risk 2) Use information from recent audits to improve your organizational infrastructure 2
3 Audits Conducted by: NSF, HHS, NASA, NEH, and ED Auditees 1. University of California at Los Angeles 2. Virginia Tech 3. Stanford University 4. New York University 5. University of South Florida 6. University of North Carolina at Chapel Hill 7. Memorial Sloan-Kettering 8. University of Colorado at Boulder 9. Eastern Michigan 10.Puerto Rico Department of Education 3
4 Top Audit Finding Categories 1) Unallowable Costs includes expressly unallowable costs, unallocable, unreasonable, and inconsistent treatment of costs 2) Effort/Compensation 3) Procurement issues 4) Internal controls 5) Delinquent reporting 4
5 Breakdown of Unallowable Costs 5
6 NSF Audit at UCLA for Incurred Costs from 7/1/09 6/30/12 Report Issued: August ucla.pdf 6
7 NSF Audit at UCLA Effort Reporting UCLA s effort certification and reporting system does not ensure that all effort reports are certified on a timely basis. In 50 out of 93 sampled salary transactions, employees had not certified effort reports within specified time period If reports are not timely, it could result in labor costs being inappropriately allocated and charged to grants The PI s memory of amount and type of activities performed is less reliable over time, making it essential that all effort reports are certified on a timely basis Based on the documents NSF reviewed, UCLA personnel only recently certified effort they expended on NSF grants from over 3 years ago. 7
8 NSF Audit at UCLA - $2.4 Million Also identified were $2,358,380 in questioned costs. Summer Salary: $2,111,653 in overcharged summer salaries due to a daily compensation calculation methodology resulting in overcharging between 9.52% to 17.39% versus a monthly allocation. Travel: $131,139 in unsupported per diem costs for travel in excess of 30 days inconsistent with university policy Visa charges: $73,135 in costs related to visa application fees was inconsistent with individual effort certification distributions and/or inconsistent with UCLA requirements for recruitment of a foreign nationals (waiver for grants and allowance of expedited processing fees). Equipment: $15,700 in equipment purchases made at the end of a grant period Unallocable Salary: $15,186 in retro active salary expenses Domestic travel: $6,104 in unallocable domestic travel Indirect Costs: $3,200 indirect costs charged on participant support Technology Fees: $2,263 in unallowable technology infrastructure fees (TIFs) 8
9 NSF Audit at Virginia Tech for Incurred Costs from 1/1/10 12/31/12 Report Issued: July ts/vatech.pdf 9
10 NSF Audit at Virginia Tech - $1.6 Million The auditors questioned $1,604,129 of costs claimed on 109 NSF awards. Specifically, the auditors noted: 2-month salary limit: $1,456,716 in senior personnel salary exceeded the limitation. Indirect cost: $15,585 in cost overcharges due to failure to exclude rent and tuition; Moving expense allocability: $8,485 in moving expenses for an employee who did not work on the award for 12 months following hiring and charging of the expense; Immigration fees: $2,913 in fees charged inconsistent with the associated effort; 10
11 NSF Audit at Virginia Tech - $1.6 Million (cont.) Travel: $2,101 travel expenses (illegible meal receipts, alcohol charges, nine days of a fourteen-day Australia trip, no show/cancellation fees, and for a workshop hotel room rate exceeding others). Equipment: $118,329 in project expenses were rebudgeted for equipment across nine awards. Auditors questioned: whether the research project as approved by NSF could be accomplished with the excessive rebudgeting to equipment and contended that the rebudgeting potentially represented a change in scope. whether a prudent person would have spent more than 20 to 25 percent of the total funding approved for a project on additional equipment. Some of the equipment purchases were made near the end of the award or appeared to be general purpose and lacked allocability. 11
12 NSF Audit at Stanford University for incurred costs from 9/1/03 3/31/09 for EarthScope award Report Issued: September earthscope.pdf 12
13 NSF Audit at Stanford - $339,277 Finding 1: $290,000 in Questioned Costs for Uninsured Drilling Equipment Stanford had a subaward with ThermaSource, Inc. (ThermaSource) to serve as the prime contractor for all drilling services and drilling-related activities, which were critical components of the project. To address risk, the subaward contained an insurance clause which required ThermaSource to obtain and maintain comprehensive liability insurance or self-insurance sufficient to cover its responsibilities under this project. Drilling activities began and subsequently, ThermaSource lost and abandoned an uninsured logging string down a project drill hole while attempting to obtain a second set of core samples. Stanford improperly expended $290,000 of NSF award funds to reimburse the subcontractor for this logging string. OMB Circular A-21, Attachment J, Section 25, states that insurance required by a sponsored agreement is an allowable cost, and losses which could have been covered by permissible insurance are unallowable. As noted above, Stanford officials were unable to provide any evidence to support that obtaining insurance as the agreement required, was not possible due to the risk involved. 13
14 Stanford and Subawardee Payments Finding 2: $43,024 in Questioned Costs for Overpayment to Subawardee Stanford used NSF funds to pay ThermaSource, a subawardee, $43,024 in excess of the total ceiling amount of the subaward agreement. We questioned this $43,024 overpayment because it was not in compliance with the terms of the subaward agreement or with Stanford s internal policy requirements. The overpayment occurred because Stanford s Accounts Payable department did not associate related pre-award planning and water rights expenditures directly with the ThermaSource subaward in the new accounting system. When Stanford converted to a new accounting system, the department, through error, did not include the preaward expenditures in the ThermaSource account, thereby, reducing the total expenditures on the subaward. At the end of the award, Stanford s accounting records indicated a remaining balance for the ThermaSource subaward of $20,522. However, this balance did not include the $63,546 of preaward costs, resulting in a net overpayment to ThermaSource of $43,
15 Stanford Unallowable Expenditures Finding 3: $6,253 in Questioned Costs for Unallowable Expenditures Including Sales Taxes and Promotional Materials 1. Sales taxes on two separate purchases, A-21 Section J.49 states that, Taxes are allowable, except for taxes from which exemptions are available to the institution directly or which are available to the institution based on an exemption afforded the Federal Government. 2. Promotional materials (t-shirts), A-21 Section 1.f. states, Unallowable advertising and public relations costs include the following.(3) Costs of promotional items and memorabilia. 3. Alcohol and related sales taxes, A-21 Section 3 states that, Costs of alcoholic beverages are unallowable. 4. Meal unrelated to official travel, Stanford s Administrative Guide Memo 36.7 Travel Expenses states that if the traveler remains at the business destination for nonbusiness reasons, reimbursement of meals and lodging is not allowed. Due to oversight, Stanford officials did not comply with either the relevant cost principles or their policies when they paid for these unallowable items using NSF funds. 15
16 NSF Audit at New York University for Incurred Costs from 7/1/09 6/30/12 Report Issued: June yu.pdf 16
17 NSF Audit at NYU - $75,494 Indirect Costs: An incorrect indirect cost rate was used to calculate recoverable indirect costs and the calculation contained mathematical errors, as a result indirect costs were overstated by $35,054. Foreign Travel: A principal investigator (PI) charged the costs of numerous trips to foreign countries to NSF, despite the fact that no funding had been budgeted for foreign travel. The purpose statements of several of these trips indicated that they were related in whole or in part to other projects, but the costs were charged entirely to the NSF grant. NSF questioned the $19,018 of travel costs and the associated indirect costs because NYU was unable to provide documentation showing that the costs were allocable to the NSF Award or that costs were allocated to it in accordance with relative benefits received or another equitable relationship. Equipment: Less than 90 days prior to the expiration date for the award NYU purchased computer workstations totaling $10,027 on the award. These purchases were not available for use during most of the award period and therefore were not necessary to accomplish the award objectives and did not benefit the program. 17
18 HHS Audit at University of South Florida for Incurred Costs from 10/1/09 9/30/11 Report Issued: April n4/ pdf 18
19 HHS Audit at the University of South Florida: $6.4 Million Cost Disallowance Clerical and Administrative Salaries: Costs for administrative and clerical work such as ordering supplies, performing general information technology work, and supervising data collections were charged and neither the nature of the work performed nor circumstances justified any unusual degree of administrative support or showed that the employees were necessary for the performance of the awards. The employees administrative duties benefited multiple activities and could not be tied to an individual project. Because the administrative activities did not solely benefit the project to which the University charged the salary, we expected compliance with cost principles statement that the apportionment of employees salaries and wages which are chargeable to more than one sponsored agreement or other cost objective will be accomplished by methods which will (iii) distinguish the employees direct activities from their F&A activities (J.10.b (1)(b) of the Circular). In addition, we could not determine the percentage of effort these employees spent on administrative activities because the University s effort reports did not reflect time spent on administrative tasks. 19
20 University of South Florida and Compensation Compensation in Excess of IBS: Three transactions included payments at a rate in excess of the employees supported salary rates. University officials agreed with two of the three transactions that we questioned because they exceeded salary rates. Although they initially argued that they had sponsor approval for the transaction involving extra compensation, they concurred with our finding that the extra compensation was incorrectly paid at a time-and-a-half rate. The officials said that a third transaction was a retroactive pay increase that was accurately documented and allocated. The OIG contended that the additional documentation that the University provided did not show the pay increase as being retroactive. 20
21 University of South Florida and Compensation Graduate Student Pay: Amounts in excess of NIH guidelines for graduate student compensation were paid. Graduate student pay cannot exceed the stipend levels set by NIH for National Research Service Awards. Compensation for unallowable activities: Salary was charged for an employee hired for the sole purpose of distributing promotional items. University officials indicated that the University s contract required it to engage in public relations efforts, including the use of incentive items such as keychains to encourage individuals to participate in a clinical trial. University officials agreed that promotional items were not allowable charges to Federal awards, but they argued that these keychains were incentives rather than promotional items. Terminal Leave: 100 percent of a payout for a terminated employee was charged to a grant rather than allocating the payout on the basis of the employee s former workload. 21
22 University of South Florida and Nonsalary Transactions Vendor v. Subawardee:. The University treated transactions as vendor procurements, fully burdening the transactions with F&A, when they were actually subcontract costs. The work performed by the entity was central to the work of the award and the entity had responsibility for dealing directly with other subcontractors, giving them a decision-making role and responsibility for program compliance. Supporting Documentation: The University charged shipping fees without documenting that the costs were allocable to the grant. It did not track the destination or contents of the shipment. Service Center Charges: The University did not provide a schedule of rates or a cost basis for its telecommunications center and did not always document the allocation of animal center costs on the basis of usage. 22
23 University of South Florida and Nonsalary Transactions Unallowable Costs: Costs for media consulting was paid without an agreement that specified either the service to be provided or the rate of compensation in violation of the regulations at the Circular J.37.b.(8)). Other transactions included a donation and promotional items (Circular J.15.a. and J.1.f.(3)). Normally Indirect: General-use supplies such as toner, computers, and tablet computers, were charged directly to the award. While computers were included in the sponsor approved budget the University did not provide documentation to show that the computers were used solely on the award and, therefore, did not adequately address why 17 computers should be allowed. 23
24 University of South Florida and Nonsalary Transactions Reasonableness: One consideration for reasonableness is whether the type of cost is generally recognized as necessary for the conduct of the organization or the award performance (the Circular C.3.(a)). The University had a contract with a labware supplier that included a handling fee in the cost of the items; however, it routinely paid extra handling fees to receive partial shipments rather than ordering a full shipment. The University did not provide a justification for partial shipments. Allocability: One transaction was for a large amount of fiberoptic cable with no justification showing that it was used for the performance of the award. 24
25 HHS Audit at UNC Chapel Hill for Incurred Costs from 7/1/09 6/30/11 Report Issued: June gion4/ pdf 25
26 HHS Audit at UNC Chapel Hill - $335,874 The University did not always claim selected costs charged directly to HHS awards in accordance with Federal requirements. Of the 163 transactions totaling $8,496,835 that auditors reviewed, 155 transactions totaling $8,160,961 were allowable, but 8 transactions totaling $335,874 were either not allowable or partially allowable. Of the $335,874 in costs the auditors questioned their concerned centered on either: Cost Transfers: inadequate documentation and timeliness (10 months), $298,275 Duplicate Payments: lack of reasonableness, $34,557 General Purpose: inconsistent treatment, $3,042 for laptop and printer cartridges In addition, the University claimed unallowable facilities and administrative costs totaling $16,969 that were related to the unallowable transactions. 26
27 HHS Audit at Memorial Sloan-Kettering for Construction Costs from 4/1/10 6/30/12 Report Issued: July / pdf 27
28 HHS Audit at Memorial Sloan-Kettering - $126,416 Auditors reviewed $5,508,046 in Sloan-Kettering s extramural construction costs and found that $5,381,630 was allowable. However, the remaining costs of $126,416, were unallowable. Specifically, Sloan-Kettering claimed costs for the construction of a tunnel/service corridor ($120,880) and moving services ($5,536) that did not benefit the grant. Sloan-Kettering procured goods and services in accordance with Federal requirements and the terms of the grant. Also, as of the reporting period ending March 31, 2013, Sloan-Kettering met all Recovery Act and NIH reporting requirements. Finally, Sloan- Kettering had met the milestone date of November 13, 2012 for substantial project completion. 28
29 NASA Audit at University of Colorado at Boulder BioServe Space Technologies Report Issued: August pdf 29
30 NASA Audit at the University of Colorado at Boulder The UC Boulder BioServe project expended funds for their intended purposes and no questioned costs were identified. Weaknesses were identified in BioServe and NASA internal controls related to administration and management. Specifically, BioServe requires an additional $520,000, or about 36 percent, more than the approved budget in order to complete development, delivery, integration, operations, and launch of the bio lab units and $75,000, or 15 percent, more to complete the multi-well plates. In addition, current project plans have BioServe delivering the products about 16 and 10 months, respectively, beyond the original schedule. 30
31 NASA Audit at the University of Colorado at Boulder The cost overruns and delays occurred because BioServe and NASA underestimated the complexity of the development effort and failed to identify all technical requirements and because BioServe did not track and compare actual expenditures to approved project budgets. The auditors recommended additional efforts were needed to better identify and price technical requirements and account for costs in this agreement. Failure to address these concerns increases the risk of cost and schedule overruns in the existing and any future cooperative agreements with BioServe. 31
32 NEH Audit at Eastern Michigan University for a Grant Award Report Issued: February g ea.pdf 32
33 NEH Eastern Michigan Audit - $3,793 The principal objectives of this limited audit were to determine: 1) Whether grant expenditures were made in accordance with applicable provisions of the Program guidance, NEH's General Terms and Conditions for Awards to Organizations (GTAC), and the terms of the approved grant award. 2) The underlying reasons that led to a) the delinquent filing of the final financial and performance reports b) the reduction in project scope 3) Whether proper controls over the use of the Federal funds existed in accordance with minimum standards prescribed by OMB Circulars. 33
34 NEH Eastern Michigan Audit - $3,793 The following issues were identified: Unallowable or Questioned Costs: Expenditure testing identified unallowable costs totaling $3, (duplicate billing) and questioned costs of $700 (travel rates) Delinquent Reporting: The University missed filing deadlines associated with the final grant reports (both performance and financial). In fact, submission of the reports did not take place until the OIG became involved Deliverables: Several unfortunate events prevented the grantee from completing the proposed project deliverables resulting in the deobligation of almost $62,000 in grant funds. 34
35 EMU - Delinquent Final Reports & Grantee Report Monitoring Procedures The University missed filing and final reporting deadlines, NEH- OIG initially became aware of the delinquent reports after the issuance of the third (or 90-day) "Delinquency Notice" by the NEH Office of Grant Management. The Delinquency Notices are an automated communication, which is ed to the Project Director and the Institutional Grant Administrator on record, informs the project officials of the delinquency status of financial and/or performance reports. Delinquency notices are issued monthly, beginning thirty days after the final reporting deadlines. 35
36 EMU - Delinquent Final Reports & Grantee Report Monitoring Procedures Final Financial Report: Preparation and submission of the financial reports falls under the purview of Sponsored Research Accounting. The department submitted final SF270 (Request for Advance or Reimbursement) and SF272 (Federal Cash Transaction Report) reports within fifteen days of the grant expiration. Management was unaware that these older forms had been superseded by the new Form SF-425 (Federal Financial Report). Institutional Official: The University failed to notify the NEH Office of Grant Management of the change in the Institutional Grant Administrator. Therefore, the delinquency notices intended for this individual were routed to an inactive account and thus never acted upon by SRA management. Once the NEH Program Officer became actively involved, the University promptly prepared and submitted the SF-425 within a matter of days. 36
37 EMU Corrective Action Recommendations Although EMU management believes the unique facts and circumstances associated with this case represent an isolated incident, the OIG recommends that the University consider implementing several new procedures to safeguard against a recurrence as follows: 1. Expand sponsored research s responsibilities to include oversight of both the financial and performance reports. This would entail the additional task of coordinating with the Principal Investigator to ensure the University submits performance reports in a timely fashion. 2. Develop new procedures to immediately notify NEH (or any other Federal funder) of any Principal Investigator or Institutional Grant Administrator staffing changes. This step will ensure any past-due notices and/ or other automated communications from NEH are properly delivered to valid addresses. 3. If not already in place, link the preparation and timely filing of performance reports to the Principal Investigator's job evaluations. 37
38 USDE Audit of the Puerto Rico Department of Education for Incurred Costs from 1/1/11 12/31/11 Report Issued: February es/list/oig/auditreports/fy2013/a 04m0014.pdf 38
39 USDE audit of Puerto Rico Department of Education (PRDE) Equipment: $3.5 million in computer equipment was not used as intended because the required software had not been installed. As part of the project s work plan 6,125 tablet computers at a cost of $568 each for a total of $3.5 million in funds to be used in the 49 schools. More than a year after acquiring the tablet computers, the teachers and students had not been able to use the computers for the intended purpose because the required software had not been installed. PRDE did not adequately coordinate with the Central Procurement Office (CPO) to purchase and install the required software before the computers were delivered to the schools. 39
40 USDE audit of Puerto Rico Department of Education (PRDE) Services not rendered: $7,000 of its Title I Recovery Act funds for professional services were paid to the University of Puerto Rico (UPR), but no services were rendered. During the review of the payments made to UPR, it was found that PRDE overpaid UPR $7,000. PRDE reviewed a UPR invoice for $1,197,000 and found supporting documentation for only 88 of the 171 teachers the UPR claimed. The other 83 teachers PRDE was billed for were either not eligible or had been double billed. PRDE discovered the error, but paid the UPR $623,000 for the 88 teachers instead of the $616,000 that it should have paid. The error resulted in the UPR receiving an overpayment of $7,
41 PRDE and Procurement PRDE did not follow proper procurement procedures when using funds to purchase equipment totaling more than $3.4 million. The procurement office did not follow procurement policies and procedures for: 1) Three sole-source purchases to two vendors for $3.4 million 2) One purchase to another vendor for $15,995 3) One purchase for $33,000 Although procurement policies and procedures were in place, a purchasing officer did not follow them and supervisors did not enforce them. Supervisors approved purchases without having adequate documentation to support that the lowest and best offer was obtained. 41
42 PRDE and Procurement PRDE policies indicate procurements: <$6,000 are subject to an informal procurement processes requiring a minimum of three quotes, Between $6,000 and $25,000, a minimum of three quotes must be requested in writing and obtained either by mail, e- mail, fax, or any other form of written communication, and $25,000 to $50,000 a minimum of five written quotes are required. PRDE s former chief procurement officer and several other PRDE officials, including the purchasing officer who processed the purchases in this finding, were indicted by a Federal grand jury on multiple charges related to their procurement activities. 42
43 PRDE and Procurement Sole Source Purchases: PRDE s CPO approved and awarded the three sole source purchases without documenting efforts to search and exhaust all available resources, including all possible sources of information such as the Puerto Rico General Services Administration bidders registry, commercial phonebooks, Internet Web sites, companies that supplied similar products, catalogs, and others. PRDE s Procurement Policies and Procedures require a formal competitive procurement process when the purchase request exceeds $50,000, and indicates that a sole-source purchase can be conducted only when it is determined that no other suppliers in the market can provide the goods and services needed. 43
44 PRDE and Procurement Lack of Competition: Auditors found evidence of four quote requests, the only quote available for review was the one received from selected provider. The price according to provider s quote did not match the amount paid for the copier: Quote = $8,692, Paid = $5,995. Financial accounting system data was reviewed to determine whether the procurement process was documented and the three required quotes received. Price quotes from two vendors had been entered $16,895 for National Copier and $15,995 for PMB, the winning bid. Documentation to support the quote for National Copier was not found and the PMB s quote was $7,303 less than the amount entered into the system. 44
45 Take Aways! Consistent treatment, allowability, and allocability are key! Effort is and always will be a hot button audit item. Immigration/Visa fees/relo costs: make sure the amount charged is allocable. Travel: allocability, consistent treatment, compliance with institutional policies Equipment: Allocability and benefit continues to be a challenge, as are purchases in the last 90 days. Procurement: compliance with policies and documentation of sufficient number of bids 45
46 Questions Website: 46
3 rd Annual Symposium for Research Administrators
3 rd Annual Symposium for Research Administrators Cost Transfer Policy Martha Martin, CRA, Grants Administration, School of Information and Library Science Sarah Van Heusen, MHA, Director of Research Administration,
More informationUniversity of San Francisco Office of Contracts and Grants Subaward Policy and Procedures
Summary 1. Subaward Definitions A. Subaward B. Subrecipient University of San Francisco Office of Contracts and Grants Subaward Policy and Procedures C. Office of Contracts and Grants (OCG) 2. Distinguishing
More informationFinancial Oversight of Sponsored Projects Principal Investigator and Department Administrator Responsibilities
Principal Investigator and Department Administrator Responsibilities Boston College Office for Sponsored Programs Office for Research Compliance and Intellectual Property March 2004 Introduction This guide
More informationEffort Reporting: A Conversation. Christine K Lawless Central Effort Administrator Office of Sponsored Research
Effort Reporting: A Conversation Christine K Lawless Central Effort Administrator Office of Sponsored Research Why do we certify effort? Educational Institutions that receive federal funding are required
More informationFederal Rules for Sponsored Programs. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200
Federal Rules for Sponsored Programs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 Uniform Guidance (UG) The Basics Presented by Dan Evon Director
More informationFinancial Oversight of Sponsored Projects
Financial Oversight of Sponsored Projects Today s Agenda Introduction Reasons for Principal Investigator Oversight Sponsor and University Policies General Considerations Unallowable Costs Re-Budgeting
More informationGeorgia Institute of Technology/Georgia Tech Research Corporation A-133 Coordinated Audit Research and Development Cluster Summary Schedule of Prior
Summary Schedule of Findings, Recommendations and Questioned Costs Status of FY 2004 Prior Year Findings and Questioned Costs Current Year Department of Audits of the State of Georgia Page FINANCIAL STATEMENT
More informationGrant and Contract Accounting
University of Washington Faculty Grants Management Program Grant and Contract Accounting Sue Camber, Assistant Vice President Research Accounting and Analysis Grant and Contract Accounting University of
More informationUNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - UPDATE FEBRUARY 2015
UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS - UPDATE FEBRUARY 2015 AOA Conference Pasadena, CA February 9, 2015 Agenda 1. Introduction / Disclaimer 2.
More informationCHAPTER 10 Grant Management
CHAPTER 10 Grant Management Table of Contents Page GRANT MANAGEMENT 1 Introduction... 1 Financial Management of Grants... 1 Planning and Budgeting... 1 Application and Implementation... 2 Monitoring...
More informationAN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS. National Historical Publications and Records Commission
AN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS National Historical Publications and Records Commission March 5, 2012 Contents USE OF THE GUIDE... 2 ACCOUNTABILITY REQUIREMENTS... 2 Financial
More informationDiane Dean, Director Kathy Hancock, Assistant Grants Compliance Officer Joel Snyderman, Assistant Grants Compliance Officer
Division of Grants Compliance and Oversight Office of Policy for Extramural Research Administration, OER National Institutes of Health, DHHS NIH Regional Seminar San Diego, CA October 2015 Diane Dean,
More informationFiscal Compliance Training Series: Charging Salaries Travel Expenses
Fiscal Compliance Training Series: Charging Salaries Travel Expenses Wed., April 26, 2017, 2:00 pm to 3:00 pm Curry Student Center, Room No. 318-320-322 Fiscal Management Lifecycle 2 Conduct Research and
More informationUniform Guidance Sponsored Projects Services
Arizona s First University. Uniform Guidance Sponsored Projects Services 520-626-6000 sponsor@email.arizona.edu Agenda What is Uniform Guidance (UG)? Effective dates Structure of the Uniform Guidance Significant
More informationTrinity Valley Community College. Grants Accounting Policy and Procedures 2012
Trinity Valley Community College Grants Accounting Policy and Procedures 2012 TABLE OF CONTENTS I. Overview.....3 II. Project Startup.... 3 III. Contractual Services.......3 IV. Program Income.....4 V.
More informationPolicy on Cost Allocation, Cost Recovery, and Cost Sharing
President Page 1 of 11 PURPOSE: Provide guidance and structure when allocating and documenting costs (direct and indirect) for extramurally funded awards. Serves to provide direction for budgeting, allocating
More informationCOST PRINCIPLES AND PROCEDURAL STATEMENTS FAQs
COST PRINCIPLES AND PROCEDURAL STATEMENTS FAQs Cost Principles Policy FAQs Question: What is required for a cost to be adequately documented? Answer: Receipts or copies of receipts for all purchases (electronic
More informationPOLICY STATEMENT EFFECTIVE DATE
Policy Section: Office of Research and Project Administration & Sponsored Research Accounting Policy Number and Title: Charging of Administrative or Clerical Salaries and General Expenses to Federal Sponsored
More informationOperating Expenses ( )
Operating Expenses (0910-0934) 0910 SUPPLIES Office consumables, instructional and laboratory supplies. Includes: purchases less than $1000.00. See object code 0924 Sponsored Project Supplies See object
More informationOVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN
Table of Contents OVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN REQUIREMENTS, COST PRINCIPLES, AND
More informationCultural Competency Initiative. Program Guidelines
New Jersey STOP Violence Against Women (VAWA) Grants Program Cultural Competency Initiative Cultural Competency Technical Assistance Project Program Guidelines State Office of Victim Witness Advocacy Division
More informationSPONSORED PROGRAMS AWARDS, EXPENDITURES, AND ALLOWABILTY APRIL 2015 Policy
SPONSORED PROGRAMS AWARDS, EXPENDITURES, AND ALLOWABILTY APRIL 2015 Policy 2.2.01 Purpose: This policy was developed to ensure consistent compliance with 2 CFR part 200 Uniform Guidance and the Cost Accounting
More informationVanderbilt University. Direct Cost. Guidelines for Budgeting and Charging Direct Costs on Sponsored Projects
Vanderbilt University Direct Cost Guidelines for Budgeting and Charging Direct Costs on Sponsored Projects 1 Table of Contents Flowchart Illustration Introduction Roles and Responsibilities Direct Costs:
More informationDivision of Grants Compliance and Oversight Office of Policy for Extramural Research Administration, OER National Institutes of Health, DHHS
Division of Grants Compliance and Oversight Office of Policy for Extramural Research Administration, OER National Institutes of Health, DHHS NIH Regional Seminar Chicago, IL October 2016 Diane Dean, Director
More informationEXHIBIT A SPECIAL PROVISIONS
EXHIBIT A SPECIAL PROVISIONS The following provisions supplement or modify the provisions of Items 1 through 9 of the Integrated Standard Contract, as provided herein: A-1. ENGAGEMENT, TERM AND CONTRACT
More informationGuidelines for the Acceptance and Use of Externally Funded Grants and Contracts
Guidelines for the Acceptance and Use of Externally Funded Grants and Contracts http://www.una.edu/sponsored-programs/ Tanja F. Blackstone, PhD Director, Sponsored Programs tfblackstone@una.edu University
More informationOffice of Sponsored Programs Budgetary and Cost Accounting Procedures
Office of Sponsored Programs Budgetary and Cost Accounting Procedures Table of Contents 1. Purpose and Services 2. Definitions of Terms 3. Budget Items 4. Travel 5. Effort Certification Reporting 6. Costing
More informationAn Exercise in Effort
3 rd Annual Symposium for Research Administrators An Exercise in Effort Brian Bertlshofer, Director, Cost Analysis and Compliance bertlsbj@email.unc.edu Aja Saylor, Central Effort Coordinator ajasaylor@unc.edu
More informationTEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES)
TEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES) The Texas General Land Office Community Development & Revitalization
More informationTemplate D Plain-crimson-dark 1
WSU Research Administration Series: Research Administration Update Dan Nordquist, Kim Small, Sponsored Programs Heather Lopez, Internal Audit September 12, 2014 Recording date of this workshop is September
More informationFiscal Compliance: Desk Audit and Fiscal Monitoring Reviews
Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews Denise Dusek, MPA Federal Funding Specialist ESC 20 Image obtained from google.com Education Service Center, Region 20 May 2018 2 1 Participants
More informationNational Institute of Food and Agriculture (NIFA) Office of Grants and Financial Management Awards Management Division Updated April 15, 2014
National Institute of Food and Agriculture (NIFA) Office of Grants and Financial Management Awards Management Division Updated April 15, 2014 AS AMENDED BY WESTERN SARE ADMINISTRATIVE COUNCIL REQUIRED
More informationHow to Manage Externally Funded Grants PROJECTS - FUND CODE 501 or 502
How to Manage Externally Funded Grants PROJECTS - FUND CODE 501 or 502 What is a Grant? Funding that is coming from a source external to Wesleyan Project conceived by the Investigator Response to a solicitation
More informationADMINISTRATIVE PRACTICE LETTER
UNIVERSITY OF MAINE SYSTEM Number 50 Issue 1 Page 1 of 7 Date 1/09/04 ADMINISTRATIVE PRACTICE LETTER General SUBJECT: Sponsored Agreements Subrecipient Audits and Monitoring Requirements OMB Circular A-133:
More informationNavigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved.
Navigating the New Uniform Grant Guidance Jack Reagan, Audit Partner Grant Thornton LLP Objectives What s New with OMB: Uniform Administrative Requirements, Cost Principles, and Audit requirements for
More informationUniversity of Pittsburgh SPONSORED PROJECT FINANCIAL GUIDELINE Subject: SUBRECIPIENT MONITORING
I. Scope Subrecipient monitoring is the process by which the University selects, monitors, controls, and accounts for University subcontractors or subrecipients utilized on sponsored projects in accordance
More informationFederal Grants Compliance 101
Federal Grants Compliance 101 June 4, 2014 YOUR MISSION OUR SOLUTIONS Huron Consulting Group Inc. All Rights Reserved. Huron is a management consulting firm and not a CPA firm, and does not provide attest
More informationSection IV. Findings
Section IV Findings Independent Auditor s Schedule of Findings and Questioned Costs SECTION I SUMMARY OF AUDITOR S RESULTS Financial Statements Type of auditor s report issued: Unmodified Internal control
More informationImplementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida
Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida Acknowledgement to Heather Acker, Partner, Baker Tilly, Virchow Krause, LLP for
More informationPost Award Manual. A. Chart of Accounts Overview
Post Award Manual Introduction: Award Management Section I. Section II. Sponsored Award Set up A. Chart of Accounts Overview Sponsored Expenditures Guidelines A. Introduction Purpose Who Should Use This
More informationIntro to the Financial Management of Grants
Introduction to the Financial Management of Grants and Contracts This document attempts to provide a concise overview of the financial administration of grants after they have been awarded. More detailed
More informationUniversity of Pittsburgh
I. Scope This guideline establishes the requirements for recording direct and indirect costs on the financial accounting records of the University in accordance with Federal regulations and generally accepted
More informationPREPARATION OF A SPONSORED PROPOSAL
Principal Investiagtors Guide 11 PREPARATION OF A SPONSORED PROPOSAL Following identification of a funding source or potential sponsor, the next important task is to prepare a strong proposal for submission
More informationGRANT MANAGER S HANDBOOK
GRANT MANAGER S HANDBOOK Office of Research & Graduate Studies Foust 251 T: (989) 774-6777 F: (989) 774-3439 E: orgs@cmich.edu The Purpose of the Grant Manager s Handbook is to provide answers to commonly
More informationRACE TO THE TOP EARLY LEARNING CHALLENGE
APRIL 2015 84.412 RACE TO THE TOP EARLY LEARNING CHALLENGE State Project/Program: Federal Authorization: State Authorization: RACE TO THE TOP EARLY LEARNING CHALLENGE U. S. DEPARTMENT OF EDUCATION PL 111-5
More informationGRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT)
GRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT) Policies & Procedures UPDATED: February 25, 2015 (04/21/16) 2 TABLE OF CONTENTS Definitions... 3-7 DRFR 8.00 Policy Statement... 8 DRFR 8.02 Employee
More informationSponsored Programs Roles & Responsibilities
The University of Florida is committed to acting with integrity in the management of sponsored programs. The goals of this document are to provide descriptions of key individuals or units and their responsibilities
More informationThe OmniCircular - 2 CFR 200
The OmniCircular - 2 CFR 200 Mary Karen Wills 202-480-2773 mkwills@brg-expert.com Tina Reynolds 703.760.7701 Treynolds@mofo.com September 16, 2014 OMB Final Rule and Applicability Office of Management
More informationIRB Approval of Research Using Survey Procedures Kerry Agnitsch, Office for Responsible Research October 1, 2009
IRB Approval of Research Using Survey Procedures Kerry Agnitsch, Office for Responsible Research October 1, 2009 Key Definitions (per 45 CFR 46.102(d) & (f): Research a systematic investigation, including
More informationSomething for Everyone: Adjusting to the OMB s Super Circular May 25, :30 10:10 am 2 CPE
Something for Everyone: Adjusting to the OMB s Super Circular May 25, 2016 8:30 10:10 am 2 CPE Heather Acker, Partner, Baker Tilly Virchow Krause, LLP Anne Fritz, Finance Director, City of St. Petersburg,
More informationOffice of Inspector General Adults with Disabilities Dan Marino Foundation
Office of Inspector General Adults with Disabilities Dan Marino Foundation Report #A-1617-015 July 2017 Executive Summary In accordance with the Department of Education s fiscal year (FY) 2016-17 audit
More informationGrant Administration Glossary of Commonly-Used Terms in Sponsored Programs
Page 1 of 6 Grant Administration Allowability: The determination of whether or not costs can be charged to a sponsored project as a direct or indirect cost. Allocability: A cost is allocable to a particular
More informationAPPENDIX VII OTHER AUDIT ADVISORIES
APPENDIX VII OTHER AUDIT ADVISORIES I. Effect of Changes to Generally Applicable Compliance Requirements in the 2015 Supplement In the 2015 Supplement, OMB has removed several of the compliance requirements
More informationSponsored Programs Roles & Responsibilities
The University of Florida is committed to acting with integrity in the management of sponsored programs. The goals of this document are to provide descriptions of key individuals or units and their responsibilities
More informationEARLY INTERVENTION SERVICE COORDINATION GRANT AGREEMENT. July 1, 2017 June 30, 2018
EARLY INTERVENTION SERVICE COORDINATION GRANT AGREEMENT July 1, 2017 June 30, 2018 This Grant Agreement (the Agreement ) is entered into by and between the Family and Children First Administrative Agency
More informationHousing Authority of the City of Comer, GA
Housing Authority of the City of Comer, GA Public Housing Program Office of Audit, Region 4 Atlanta, GA Audit Report Number: 2015-AT-1002 April 24, 2015 To: Ada Holloway, Director, Public and Indian Housing,
More informationOMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards
OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards Chad Person May 1, 2013 Presented By: Devesh Kamal, CPA Shareholder deveshk@cshco.com Jesse Young, CPA Principal
More informationHIGHWAY CONSTRUCTION PROGRAM. N. C. Department of Transportation (Research and Development) (Construction and Maintenance)
APRIL 2018 HIGHWAY CONSTRUCTION PROGRAM State Authorization: N.C.G.S. Chapter 136 N. C. Department of Transportation (Research and Development) (Construction and Maintenance) Agency Contact Person Program
More informationEARLY INTERVENTION SERVICE COORDINATION GRANT AGREEMENT. July 1, 2018 June 30, 2019
EARLY INTERVENTION SERVICE COORDINATION GRANT AGREEMENT July 1, 2018 June 30, 2019 This Grant Agreement (the Agreement ) is entered into by and between the Family and Children First Administrative Agency
More informationUpdates on American Recovery and Reinvestment Act (ARRA) Funding. Virginia Anders, Acting Director, OCGA Evelyn Balabis, Director, EFM
Updates on American Recovery and Reinvestment Act (ARRA) Funding Virginia Anders, Acting Director, OCGA Evelyn Balabis, Director, EFM 15 OCGA ARRA Help Desk 10:00 a.m. 5:00 p.m., Monday Friday 310-794-0548
More informationN O N-PR O FI T O R G A NI Z A T I O NS
FIN A N C I A L M A N A G E M E N T G UID E F O R N O N-PR O FI T O R G A NI Z A T I O NS N A T I O N A L E ND O W M E N T F O R T H E A R TS O F F I C E O F INSP E C T O R G E N E R A L SEP T E M B E
More informationTEA Guidelines Related to Specific Costs
TEA Guidelines Related to Specific Costs Division of Grants Administration 2013 The Texas Education Agency V 1.0 (06/2013) Contents Advertisements... 2 Alcoholic Beverages... 2 Audit Fees... 2 Awards for
More informationAdministrative Regulation SANGER UNIFIED SCHOOL DISTRICT. Business and Noninstructional Operations FEDERAL GRANT FUNDS
Administrative Regulation SANGER UNIFIED SCHOOL DISTRICT AR 3230(a) Business and Noninstructional Operations FEDERAL GRANT FUNDS Allowable Costs Prior to obligating or spending any federal grant funds,
More informationGuidance on Effort Reporting and Certification Policies
1. Title 2. Policy Guidance on Effort Reporting and Certification Policies Sec. 1 Sec. 2 Sec. 3 Sec. 4 Purpose. The purpose of this Policy is to identify the fundamentals of The University of Texas System
More informationUniversity of Colorado Denver
University of Colorado Denver Campus Guidelines Title:, 4-13 Source: Prepared by: Approved by: Office of Grants and Contracts Director, Office of Grants and Contracts Vice Chancellor for Research Effective
More informationWake Forest University Financial Services: Grants Accounting and Compliance
Wake Forest University Financial Services: Grants Accounting and Compliance 1 WFU Policies and Procedures a Policies b Fiscal Administration i Award Notification 1 The Office of Research and Sponsored
More informationSTATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION
APRIL 2014 STATE AID TO AIRPORTS PROGRAM State Authorization: N.C.G.S. 63 NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION Agency Contact Person Program and Financial Nancy C. Seigler, Grants Administrator
More informationAward Transfer Guidelines
Award Transfer Guidelines The process of transferring awards from one institution to another is not a simple task and requires negotiation between the sponsoring agency, the old institution and the new
More informationSubject: Financial Management Policy for Workforce Investment Act Funds
NORTH CAROLINA DEPARTMENT OF COMMERCE DIVISION OF WORKFORCE SOLUTIONS DWS POLICY STATEMENT NUMBER: PS 19-2013 Date: October 14, 2013 Subject: Financial Management Policy for Workforce Investment Act Funds
More informationFelipe Lopez, Vavrinek, Trine, Day & Co., LLP
San Luis Obispo County Community College District & San Luis Obispo County Office of Education 2012 F d l C li T i i 2012 Federal Compliance Training Felipe Lopez, Vavrinek, Trine, Day & Co., LLP Objectives
More informationGEORGE MASON UNIVERSITY OFFICE SPONSORED PROGRAMS. Matt Kluger, Vice President for Research & Economic Development
GEORGE MASON UNIVERSITY OFFICE SPONSORED PROGRAMS Memo to: From: Subject: Principal Investigators on Federal Sponsored Projects Unit Research Administrators Research Associate Deans Deans and Directors
More informationSUMMARY. Extramural Funds Accounting effectively conducts post award financial management:
SUMMARY Extramural Funds Accounting assists campus faculty and staff in meeting their teaching, research, and operational needs by providing quality financial services for externally funded projects. Protecting
More informationA-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them
A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them Wayne Finley, MBA, CGMS Mayor s Office Education & Government Services City of St. Petersburg, Florida Session Objectives
More informationSubawards and Subrecipient Monitoring
Subawards and Subrecipient Monitoring H O L LY S O M M E R S D I R E C T O R, O S P G R A N T S J O S H R O S E N B E R G A C T I N G D I R E C T O R, O G C A Objectives 2 Distinguish Between: Procurement
More informationFinancial Research Compliance. April 2013
Financial Research Compliance April 2013 Overview I. What is a Sponsored Award? II. Sponsored Awards at WFU III. Compliance IV. Hot Topics V. Audits VI. WFU Updates VII. Questions VIII. Contacts What is
More informationBuilding a Budget. Rebecca Hunsaker Gaye Bugenhagen University of Maryland, College Park
Building a Budget Rebecca Hunsaker Gaye Bugenhagen University of Maryland, College Park 1 Disclaimer The information and federal regulations contained within this workshop are accurate and up to date as
More informationSubrecipient Monitoring Under 2 CFR 200. Kris Rhodes, MS Director, Higher Education Practice
Subrecipient Monitoring Under 2 CFR 200 Kris Rhodes, MS Director, Higher Education Practice krisrhodes@maximus.com 1 MAXIMUS Higher Education Practice Headquartered in Northbrook, IL Satellite Offices
More informationNSF OIG Audit Update NORTHEAST CONFERENCE ON COLLEGE COST ACCOUNTING
NSF OIG Audit Update 1 NORTHEAST CONFERENCE ON COLLEGE COST ACCOUNTING S e p t e m b e r 2 3, 2 0 1 4 Overview 2 Overview of NSF OIG Office of Audit Overview of Federal financial assistance in the U.S.
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationProposal Submission Guidelines
March 28, 2016 Proposal Submission Guidelines Elliott School faculty have led a rapid increase in sponsored research over the past few years and the Dean s Office has increased its administrative capacity
More informationBelow are five basic procurement methods common to most CDBG projects:
PROCUREMENT PROCESS I. INTRODUCTION Recipients of Community Development Block Grant (CDBG) funds will procure a variety of items, materials and services throughout the duration of their projects. Section
More informationadvertising and public relations, other than advertising for help wanted or for the procurement of goods or services necessary for the performance of
Award management, also referred to as post award administration includes compliance with university and sponsor policies and procedures in accomplishing the statement of work within the awarded budget.
More informationSTATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION
APRIL 2018 STATE AID TO AIRPORTS PROGRAM State Authorization: N.C.G.S. 63 NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION Agency Contact Person Program and Financial Betsy Beam, Grants Administrator
More information4.12 Effort Certification
4.112 Grants and Cooperative Agreements 4.1121 The Public Health Service ("PHS") and the National Science Foundation ("NSF") have regulations promoting objectivity in research by requiring that a university
More informationSTATE OF MISSISSIPPI DEPARTMENT OF EDUCATION TOPIC: PURCHASING. SECTION 16.0 PAGE 1 OF 17 EFFECTIVE DATE: MAY 1, 2000 REVISION #3: January 1, 2014
SECTION 16.0 PAGE 1 OF 17 GENERAL The State of Mississippi (State) has adopted stringent controls on the procurement of goods and services. The Office of Purchasing, Travel, and Fleet Management (OPTFM)
More informationTable of Contents. Introduction 2 How to Use This Guide 2 Best Practices for Budget Preparation 2
Prepared by Kathy Thatcher, Liberal Arts Grants Services Revised: May 15, 2015 Table of Contents Introduction 2 How to Use This Guide 2 Best Practices for Budget Preparation 2 Direct Costs 3 Salaries 4
More informationBall State University
Ball State University CONTRACTS AND GRANTS MANUAL 1 - Introduction... 3 1.1 Purpose of the CGO Manual... 3 1.2 Roles and Responsibilities... 3 A. Responsibilities of the Contracts and Grants Office...
More informationUNIVERSITY OF UTAH RULES FOR THE PERSONAL ACTIVITY REPORT SYSTEM (PAR)
UNIVERSITY OF UTAH RULES FOR THE PERSONAL ACTIVITY REPORT SYSTEM (PAR) Effort Reporting I. WHAT IS A-21? II. EFFORT AND WHAT IS REQUIRED OF THE UNIVERSITY III. MINIMUM AND MAXIMUM EFFORT FOR SPONSORED
More informationUC San Diego Policy & Procedure Manual
UC San Diego Policy & Procedure Manual Search A Z Index Numerical Index Classification Guide What s New CONTRACTS AND GRANTS (RESEARCH) Section: 150-45 Effective: 08/01/2001 Supersedes: 05/26/1999 Review
More informationTransition Review of the Greater Fort Lauderdale Convention & Visitors Bureau
Exhibit 1 Transition Review of the Greater Fort Lauderdale Convention & Visitors Bureau February 16, 2017 Report No. 17-2 Office of the County Auditor Kathie-Ann Ulett, CPA Interim County Auditor Table
More informationSponsored Projects Manual
Sponsored Projects Manual University Policies and Procedures for Requesting, Accepting, and Administering Grants, Contracts, and Cooperative Agreements February 2, 2005 CONTENTS 1. Overview... 4 1.1. Purpose
More informationGrants Financial Procedures (Post-Award) v. 2.0
Grants Financial Procedures (Post-Award) v. 2.0 1 Grants Financial Procedures (Post Award) Version Number: 2.0 Procedures Identifier: Superseded Procedure(s): BU-PR0001 N/A Date Approved: 9/1/2013 Effective
More informationTime and Effort Certification
Office of Sponsored Projects Time and Effort Certification Revised May 1, 2014 Purpose The purpose of this training course is to familiarize faculty and administrative staff with the University's effort
More informationGeneral Procurement Requirements
Effective Date: July 1, 2018 Applicability: Grant Purchasing and Procurement Policy Related Policies: Moravian College Purchasing Policy and Business Travel Policy Policy: This policy provides guidelines
More informationMAXIMUS Higher Education Practice
Federal Compliance Webinar Series 2 CFR 200 Uniform Guidance Kris Rhodes, Director, MAXIMUS Jason Guilbeault, Senior Consultant, MAXIMUS 1 MAXIMUS Higher Education Practice Headquartered in Northbrook,
More informationHello. National Grants Management Association Monthly Training November 16, Eric J. Russell, CIA, CGAP, CGMS, MPA Crowe Horwath LLP
Hello. National Grants Management Association Monthly Training November 16, 2016 Eric J. Russell, CIA, CGAP, CGMS, MPA Crowe Horwath LLP 2016 Crowe 2016 Crowe Horwath Horwath LLP LLP Agenda Third Party
More informationRyan White HIV/AIDS Program Fiscal Health Series. Systems to Sustainability TM. Federal Grants
Ryan White HIV/AIDS Program Fiscal Health Series Systems to Sustainability TM Federal Grants INTRODUCTION Sound fiscal management is critical for organizations to improve access to health care, advance
More informationChildren s Discovery Institute Grants Policies
Table of Contents Section Page #(s) Purpose of Grants 2 Funding Mechanisms 2-3 Grant Identifiers 3 Authority for Making Grants 3 Amendment of Policies 3 Direct Costs 3-4 Facilities & Administrative Costs
More informationBudget Narrative for Georgia Striving Readers Comprehensive Literacy Program
Budget Narrative for Georgia Striving Readers Comprehensive Literacy Program The will be retaining 5% of the grant proceeds per year in accordance with the statute for grant administration. All of the
More informationFederal Grant Guidance Compliance
Federal Grant Guidance Compliance SPEAKER Melisa F. Galasso, CPA mgalasso@cbh.com Cherry Bekaert LLP Learning Objectives Describe the changes in the Uniform Grant Guidance List ways to implement changes
More information