RAMP RAMP RAMP RAMP Research Administrators

Management Program

Julie Brasfield – PARs, PI Transfer, Subcontracts, Food Cost Exemption, Program Income, and Fabricated Equipment

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What we will cover….• Prior Approval Requests• PI Transfers

What we will cover….

• PI Transfers• Subcontract/Subaward AgreementsAgreements

• Food Cost Exemptions• P o a I o e• Program Income• Fabricated Equipment

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A Prior Approval Request is…..A Prior Approval Request is…..

J t th t t d PRIOR tJust that – a request made PRIOR to taking a particular action on a 

j tproject.

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Common PAR actions•Rebudget•No Cost Extension•Equipment Acquisition•Preaward Costs•Travel•Change in PI (Could be the result of a transfer, change in duties, death, etc.)

•Subcontract/Subaward Approval

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Important things to remember…p g• Request and have approval PRIOR to taking a 

trip, purchasing equipment or issuing a subcontractsubcontract

• Use provided budget categories to enter rebudgets 

• Wh i b b• When requesting a subcontract be sure to complete the Subaward Request Form 

• Give a THOROUGH justificationj• Confirm that justification meets all points from 

PAR Checklist 

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PI TransfersPI Transfers•Requires PLANNING!!•Prepare inventory of projects in Excel•Prepare inventory of projects in Excel

– Will PI be transferring projects?– Subcontracts?Subcontracts? – Equipment to transfer?

•Notify Debbie Hunt, SPARCS y ,•Prepare closeouts if necessary (work with project fiscal manager)p j g )

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A subcontract/subcontractor is…..subco t act/subco t acto s…..• An agreement entered into with another

institution or private firminstitution or private firm• For the performance of work that is

directly related to the scope of work of adirectly related to the scope of work of a sponsored project awarded to NCSU

• An independent contractor responsible depe de t co t acto espo s b efor completion of the work described in the subcontract

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A b t t/ b t t i NOTA subcontract/subcontractor is NOT…• A contract for consulting services• For activities NOT related to sponsored projectsp p j

• For purchase orders and contracts issued for supplies, services andissued for supplies, services and equipment

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When is a subcontract needed on a NCSU project?• Responsibility of PI to determine if a subcontract is needed

• PI should request SOW, budget, CV (if required) from subcontractor

• PI to determine timing of deliverables and other performance requirements needed to 

t i d d dmeet prime award demands

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Is special approval necessary?• Subcontract proposal in primeSubcontract proposal in prime proposal

• Subcontract requested after prime• Subcontract requested after prime award accepted by NCSU done via Prior Approval Request (ePARPrior Approval Request (ePAR System)

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Procedure for Subcontracting• ePAR

– Subaward Action Request Form (Attachment 4)

– Statement of Work, CV, Budget• Standard Terms/Master Agreements (Attachments 5 and 6)

• Period of Performance consideration

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Processing payments to subcontractorsProcessing payments to subcontractors…• Have PI review charges and signhis/her name to invoicehis/her name to invoice

• Monitor technical requirementsf• Process for payment using correct

Project ID

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QUIZ!QPI wishes to issue a subcontract to Auburn University using theAuburn University using the standard NCSU Terms and Conditions for Cost ReimbursementConditions for Cost Reimbursement Awards.  NCSU’s prime agreement has a 30 day closeout requirementhas a 30 day closeout requirement and ends 6/30/07.  What is a ‘safe’ date to end this subcontract?date to end this subcontract? 

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QUIZ!NCSU receives an invoice from a subcontractor with the following line ititems:Salaries                     $10,000F i 2 500Fringes                          2,500Entertainment 500

H h NCSU i b hiHow much can NCSU reimburse this  subcontractor?

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Food Costs…what are the rules?• A-21, J17. Entertainment Costs (Federal)

Costs of entertainment, including amusement, diversion, d l d d l dand social activities and any costs directly associated

with such costs (such as tickets to shows or sports events, meals, lodging, rentals, transportation, and g g pgratuities) are unallowable.

• University/State Guidelines– Attachment 7

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• External Conference– Attendance of persons other than the employees of a single state departmentemployees of a single state department, institution or agency

– Planned in detail in advance– Formal Agenda– Written invitation to participants

• Coffee Breaks• Coffee Breaks – 20 or more participants– Limited to $4.50 per participant per dayi ited to $ 50 pe pa ticipa t pe day

Post‐AwardFood Cost Exemptions

• Review project for workshop/food costs• Verify budget available in appropriate category to 

accommodate food costs (Current Services –accommodate food costs (Current Services –53990)

• If prior approval needed from agency, request PRIOR to ta i o k ho / o fe e e ia ePARPRIOR to staging workshop/conference via ePAR system

• Complete Food Costs/Project Exemption form and submit to your Fiscal Manager in Contracts and Grants (Attachment 8)

• File letter you receive from C&G approving your y pp g yrequest (Attachment 9)

Post‐AwardFood Cost ExemptionsHow to process invoices for payment…• Original itemized invoice from a commercial 

establishment• The conference authorization must include:

– Number of persons expected to attendP d d i f h f– Purpose and duration of the conference

– Specific meals to the served at the conference

– Approximate daily subsistence cost per personName of the conference center hotel etc– Name of the conference center, hotel, etc.

Post‐AwardFood Cost ExemptionsHow to process invoices for payment…

• Grant documentation with proposal/budget indicating amount allowed for conference meals (conference meals can be no more than(conference meals can be no more than the budgeted amount)– If PAR was completed to add conference cost include this documentation

• Invoice MUST be signed by the Department Head or DeanDepartment Head or Dean

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QUIZ!A PI wishes to assemble all of his lab employees (17 total) to discuss 

h fi di d f t f diresearch findings and future funding ideas.  He wants to provide pizza and sodas since the meeting will beand sodas since the meeting will be during the lunch hour.  Is this allowable? Why or why not?allowable?  Why or why not?

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Program Income• Defined in A‐110

– Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award

• Examples• Examples– Registration Fees– Revenue generated by selling pamphlets,Revenue generated by selling pamphlets, booklets, etc.

• Accounting for Program Income at NCSUg g

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QUIZ!

Registration fees for an upcoming conference are collected by aconference are collected by a department. All of the conference expenses are paid using these fundsexpenses are paid using these funds and the remainder (approximately $95,000) is transferred to the PI’s gift$95,000) is transferred to the PI s gift account. Is this appropriate?

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Fabricated EquipmentAn item of equipment that is built or assembled in its original form from gindividual parts by a PI and/or other sponsored project personnel, in p p j p ,either an internal or external shop.

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Fabricated Equipment• Not subject to F&A•Must be identified prior toMust be identified prior to acquisition of component parts

• Fabricated equipment MUST have a• Fabricated equipment MUST have a CAMS number assigned

Post‐AwardFabricated EquipmentT F lTrue or False…Equipment was fabricated the 1styear of a 5 year project.  In the 4thyear a component of the fabricated equipment fails and must be replaced.  This expense will add to the fabrication cost, i.e. be charged to the equipment line, of this project.

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Questions??