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Open Government David Curren – NIH Richard Fenger – University of Washington
Open Government
David Curren – NIHRichard Fenger – University of Washington
Recap from Last Meeting – Jan 2014
•Legislative Update• DATA Act• GRANT Act• GONE Act
•Transparency Impact on Select Issues• Dual Use Research• Animal Welfare• Intellectual Property
Today’s Goals
•Recap from last meeting•Legislative Update
• DATA Act•Transparency Impact on Select Issues
• FSRS – An effort discussion
DATA Act
•Digital Accountability and Transparency Act of 2014
•Bill S.994 passed both houses of Congress 4/28/14. Awaiting Presidential signature.
•Amends existing FFATA legislation•Assigns much of implementation to OMB
and Treasury•Transfers RATBoard assets to Treasury
and allows central data analysis center
DATA Act – Agency Reports
•Requires Agency reports to USASpending.gov:▫ data for each appropriations account: amount
appropriated, amount obligated, and "other budgetary sources"
▫ amount of funds obligated/outlayed for each program activity
▫ amount of funds obligated/outlayed for each object class
▫ amount obligated (by object class) for each program activity
• Reports preferred monthly but required quarterly
• Reports due to begin 3 years after enactment
DATA Act – Definitions
•Program Activity: A specific activity or project as listed in the program and financing schedules of the annual budget of the United States Government.
•Object Class: The category assigned for purposes of the annual budget of the President submitted under section 1105(a) of title 31 USC, to the type of property or services purchased by the Federal Government.
DATA Act – Reporting Elements
•OMB/Treasury have one year to define common data elements for financial and payment information:▫ Must include unique Federal identifier for awards▫ Does not specify reporting frequency, level of
reporting (one tier of subawards, two tiers, etc).▫ OMB/Treasury must work with public and private
stakeholders in developing standards• Agencies have two years after common data elements
guidance is finalized to implement
DATA Act – Burden Reduction
•Two-year pilot program to evaluate reporting▫Make recommendations to Standardize reporting elements, Eliminate financial reporting duplication, Reduce compliance costs Automate financial reporting to increase
efficiency and reduce recipient costs.▫Include between $1 -$2 billion in Federal
awards▫Pilot must include data from a 12-month
reporting cycle
DATA Act: FDP Role
•Development of Common Data Elements▫Subaward reporting? How many tiers? Best way to handle reporting by
subawardees?▫Taking advantage of STAR Metrics?▫Problem metrics – Must include real
examples of the burden
DATA Act: FDP Role
•Pilot Participation▫Which is simpler, piloting a few small
institutions with many awards, or only a few awards but at many institutions?
▫Discuss results of GRIP pilot
DATA Act: FDP Role
•Reducing Burden of Financial and Payment Reporting▫Use electronic systems – FDP eRA
Subcommittee▫Eliminate duplicative reporting?▫Combining transparency and financial
reporting?▫Reducing audit/compliance burden?
Burden: From A Data Perspective
•Richard Fenger: ▫Assistant Director - Decision Support
Services in the Office of Research at the University of Washington
•Identify data within the FSRS reporting process
•Understand the effort required to report•Determine data requirements and related
effort as it relates to audit standards
Goal: Demonstrate general effort of sub reporting via FSRS
•Inherently the activity of sub reporting is more than just FSRS via FFATA regs. Other regulations like A133 apply
•Systems: eSRS and FSRS•Process: Proposals to Awards, Reporting
& Maintaining, Reconciliation, and Closing
•Data transverses several systems beyond FSRS
Landscape: eSRS and FSRS•eSRS
(Electronic Subcontracting Reporting System)
This system is designed for prime contractors to report accomplishments toward subcontracting goals required by their contract.
FSRS (FFATA Sub-award Reporting System) – This system is designed to collect subcontract and sub-grant award information in compliance with the Federal Funding Accountability and Transparency Act (FFATA).
Landscape: Process – Big Picture
Landscape: Process – Local Picture
FSRS ReportingSub Contract Management(driven by A133)
Proposal
Grant Awarded
Agreement Fully Executed
Assessing Risk
Monitoring Process
Close out
FSRS Reporting1) New Grant fully executed – x1
FSRS MonitoringRECONCILEFTE = TBD
Prep work = heavy Checklists(sub prep) A133 identification Scope of Work, PI Justification Sub Justification
Subaward Team Work Human intervention/
Assessments Templates and Checklists
Update & Review
FSRS Reporting2) Modifications to sub – every modification3) Annually – x Active Subs
10 elements 30 mins per
report Entry & Review
Complexity Factors Tiers Foreign/Domestic Profit/Non Profit
1
2
3
4
Process Simplified for PresentationPreface: 700 or so…1. Proposal & Award – (A133)
• Defined process• Foreign or Domestic?• Profit or Non-profit?• Checklists• Subrecipient monitoring and vetting
Capability and reliability of subrecipient Risk Assessment
2. FSRS Report Entry/Review & Maintenance 170 or so…• Pre-populated data and elements
• 30 mins per new report• 15 min per maintenance activity (many per year)
1
2
Process Simplified for Presentation3. RECONCILIATION
• Internal data to external data• Awards to expenditures• Common ID: Difficulties relating across
systems• Errors: Manual Entry• Internal tracking my not match agency• Tiers?
4. Close-out
3
4
Reconciliation Process: Generally
Internal Award System Detailed data on awards and subawards, can
search previous years via UW budget number. Award values match Federal Award reporting platforms.
No match for DHHS sponsor award number
Federal Reporting SourcesNIH RePORT Not searchable via UW DUNS, only by searching
a portion of the award number.
USAspending.gov 13 Award Transactions ( =͛10- =͛12), no subaward data
Expenditure Data Detailed data on direct and indirect
expenditures. Does not match SEFA expenditure data. Same Award number as SAGE/SPAERC, so also
different DHHS Sponsor Award Number
State Audit Report (A133) SEFA Out of 20 unique sponsor award only able to
locate four in other systems and the data did not match entirely. Small differences in the subcontract identifiers and amounts for subrecipients
HHSN275200800015C / 11
275200800015C-11-0-1
HHSN275200800015C, Mod. 11
HHSN275200800015C, Mod. 11
Sponsor Award # ExternalInternal
Awards
Expenditures
HHSN275200800015CMOD11
HHSN275200800015
FSRS
Reconciliation Process: Detailed
NIH
Unique Award Prime Sponsor Number Award Sponsor Number
HHSN275200800015CHHSN275200800015C,Mod. 2HHSN275200800015C, Mod 6
HHSN272008000015C, Mod. 9 HHSN275200800015C, Mod 10
HHSN275200800015C, Mod. 11
University of Washington
U$ 689,576U$ 265,752U$ 3,975,000U$ 1,400,000U$ 1,069,234U$ 3,070,707
# 61-7858
U$13,439,515
Award Amount (FA)
200720092009201020112011
9/30/200810/07/200909/22/2010 9/23/201110/3/20119/25/2013
Budget Biennium Date Award received
HHSN275200800015 FA32448FA44937FA62221FA74225FA74484FA85540
UW Funding Action (FA)
Budget #
U$56,243.35 U$31,4391.23 87,725.58
Dir. Expenditure Indirect Expendit Total expenditureFY Year
2009
U$341,691.17 U$113,270.90 U$265,752.002010
U$2,675,755.31 U$640,635.79 U$3,266,391.002011
U$2,169,399 U$365,539.15 U$2,534,983.332012
U$792,640.81 U$257,983.64 U$1,050,624,452013
One multi year grant with subcontracts -> Seven Funding Actions - > 1 Budget
NIH Reporting USA Spending Calendar Year Schedule Expenditure of Federal Awards FY 2013 – WA StateAward/Contract Control Number: HHSN275200800015CMOD11 Total Expenditure: U$ 2,174,385Exp. Amount through subrecipients: U$ 472,775
From 20 Sponsor Award number, this was one of the four matches found in the three reporting systems. Small difference in the subcontract identifier and amount for subrecipients.
PIID/MOD: HHSN275200800015C / 11 Obligation amount: U$ 3,070,707Signed Data: 09/21/2012
It shows 13 Transactions from 2010 to 2012 (Complete history of the prime award number)No reports about subcontractors was found in USA Spending regarding this grant
Project Number: 275200800015C-11-0-1 Application: 8151578 Project Start Date: 09/26/2008Project End Date:09/25/2013Total Funding: 3,070,707
This grant does not pop up in the report downloaded from NIH using UW DUNS number (605799469). It pops up using the NIH search tool directly from the website.
Reporting phase / Reconciliation (without unique identifier)
Washington State University
Regents of the University of California, Los Angeles
SC4861
SC6901
10/16/12
02/11/13
$301,857
$279,942
UW Sub # Subcontractor Date reporting
SA amount
Expenditures amount / Fiscal year / No unique identifier
SEFA Includesi) SEFA (Schedule of Expenditure of Federal Awards) Total awards amount from Fed agenciesii) Note F (Supplemental info) UW is subrecipient of other institutions except of the WA Stateiii) Note G (Supplemental info) UW is subrecipient of the State
Grants & Contracts /Calendar Year / Prime number Award (NIH)General info
Grants & Contracts /Calendar Year / Prime number Award (NIH).Association with PI background and similar projects
ExpensesContract – Grant between NSF and University of Washington (Application)
Multi year grant
General Findings• Unique Identifier: among the three entities, even though
NIH prime project number (six digits) is recognized in some level by the three reporting systems, each source uses an adaption of it. Finding matches required the inclusion of other fields like PI name or award amount
• Across Systems: finding matches required the inclusion of other fields like PI name, award amount, or project name
• Four of 20 grants: were found in SEFA, NIH and USA Spending reports using Sponsor contract identifier and using amount award for FY 2013. Between SEFA and internal systems, sub recipient matches were hard to come by
• Effort: 1 FTE took 40 hours to match info. Process mostly manual
Questions? Thoughts?
Contact InfoFirst Name: Richard Last Name: Fenger
Organization: University of Washington
Title: Assistant Director - Decision Support Services
Department: Office of Research Information Services (ORIS)
Address: 4333 Brooklyn Ave NE
O2
City: Seattle State: WA Zip: 98195
Phone: (206) 221-6729 ext: Fax: ()
Email: [email protected]
