Contents
Section 100: INTRODUCTION
Federal Oversight • Institutional Considerations • The Sponsored Programs Office • Audit and Auditors • The Government-University Partnership
Section 200: FEDERAL AGENCY PROFILES
National Institutes of Health (NIH) • National Science Foundation (NSF) • USDA’s National Institutes of Food and Agriculture • National Aeronautics and Space Administration (NASA) • Department of Energy • Department of Defense
Section 300: DEFINING THE GRANT
Grants vs. Cooperative Agreements • Available Funds • Additional Award Distinctions • Award Instruments and Applicable Regulations • OMB Circulars Applicable to All Awards • OMB Circulars Applicable to Financial Assistance Awards • Regulations Applicable to Procurement Actions • 'Other Transaction' Awards • 2 CFR • Subawards
Section 500: SOLICITATION
Program Announcements • Commercial and Nonprofit Sources • Agency Standards for Program Announcements • Grants.gov Funding Opportunity Data Elements • Financial Assistance Program Announcements • Application Materials
Section 700: APPLICATION
Electronic Proposal Submission • Proposal Components• Proposal Budget • Resources and Facilities • Facilities and Administrative (Indirect) Cost Rates • Certifications and Assurances • Lobbying and Disclosure of Lobbying Activities • Misconduct in Science • Conflict of Interest • Bloodborne Diseases • Human Subjects Compliance • Use of Animals in Research
Section 900: AGENCY REVIEW AND NEGOTIATION
Scientific and Technical Merit • Preparation and Cost Analysis of Grant Budgets • Grants Management System Review • Financial Capability • Negotiation • 'Expanded Authorities'
Section 1100: AWARD
Authorizing Officials • Standard Provisions • Special Provisions • Interpretation • Government-wide Directives • Regulations • Terms and Conditions of the Award • Order of Precedence
Section 1200: ADMINISTERING INTERNATIONAL SUBAWARDS
Funding for International Collaboration • Institutional Resource Requirements • Foreign Subrecipient Proposals • Pre-Award Assessment • Foreign Cost Differentials • Visits and Visas • The International Subrecipient Agreement • Cost Reimbursement versus Fixed Price • Negotiations • Consultants versus Subrecipients • Post-Award Monitoring • Reporting Requirements • Allowable and Unallowable Costs • Amendments and Modifications • Subrecipient Closeouts • Foreign Financial Compliance Considerations • Foreign Nonfinancial Compliance Considerations • Human Subject Protections • Animal Care and Use • Debarment and Suspension • Export Compliance • Foreign Corrupt Practices Act • Federal Debt Collection Procedure Act of 1990 • Intellectual Property Protection • Combating Trafficking in Persons •
Sample Agreements • Reference Materials
Section 1500: PAYMENT AND CASH MANAGEMENT
Payment Mechanisms • Advance • Working Capital Advance • Reimbursement • Cash Management • Cash Depositories
Section 1600: FACILITY AND ADMINISTRATIVE (F&A) RATES
Cost Reimbursement • Cost Accounting Standards and Disclosure Statement • CAS Standards • Direct Costs • F&A (Indirect) Costs • Components of the F&A Rate • Facilities Cost Pools • Administrative Cost Pools • Offset for F&A Expenses • Determination and Application of F&A Rates • Long-Form F&A Rate Process • Simplified (Short-Form) F&A Rate Process • Predetermined Rates • Negotiated Fixed Rates with Carry-Forward Provisions • Provisional Rates • Negotiated Rates • Cognizant Agencies and the Rate Negotiation Process • Cost Sharing • Limitations • 'Recovery' versus 'Recoverable'
Section 1700: POST-AWARD ADMINISTRATION
Costing Issues • Cost Sharing and Matching • Documenting In-Kind Commitments • Faculty Effort as Cost Sharing • Program Income • Incurring Allowable Costs • Cost Allowability • Charging Practices • Departmental Administrative Expenses • Cost Accounting Standards • Cost Transfers • Verification of Personnel Salaries (Effort Reporting) • Prior Approval and Expanded Authorities • Property Management Systems • Inventions Made under Federal Agreements • Availability of Research Data, Reports and Publications • Financial Management Systems • Bonding and Insurance • Procurement Systems
Section 1800: INTELLECTUAL PROPERTY
Patents • Copyright • Software • Trademarks • Other Intellectual Property • OMB Circular A-110 • Bayh-Dole (Patent Rights) • Rights in Data (Copyrights) • Computer Software • Biomaterials • Protecting Government Rights in Nonfederal Agreements • Agreements with Foundations and Other Nonprofit Organizations • Agreements with Commercial Concerns • Material Transfer Agreements • Consulting Agreements • Commercializing Intellectual Property • Technology Assessments • Licensing Agreements • Confidentiality Agreements • Conflicts of Interest • Intellectual Property Policy • Employee Intellectual Property Assignments
Section 1900: REPORTING
Financial Reporting • Standard Form 425 • Report of Financial Status • Report of Federal Cash Transactions • Standard Form 270, Request for Advance or Reimbursement • Standard Form 271, Outlay Report and Request for Reimbursement for Construction Projects • Performance Reporting • Uniform RPPR • Extraordinary Reporting • Monitoring • Subrecipient Monitoring • ARRA Reporting • Reporting Subawards Under FFATA
Section 2100: CLOSEOUT
Time Constraints • Financial Considerations • Equipment • Residual Inventory of Unused Supplies • Program Income • Record Retention • Retained Property • Audit Rights and Adjustment • Suspension and Termination • Transfer of Investigator
Section 2300: AUDIT
Federal Audit Policy • Inspector General Audits • Identifying OIG Audit Targets • NSF and HHS OIG Audits • OMB Circulars A-128 and A-133 • Pre-Award Audits • Post-Award Audits • Audits Related to Whistleblowers • The A-133 Audit • Internal Controls and SAS 112/SAS115 • National Single Audit Sampling Project • Role of the Single Audit Under the Recovery Act • Public Availability of A-133 Audits • Institution Responsibilities • Cost Accounting Standards • CAS DS-2 • CAS Audit Requirements • Audit Readiness • Internal Controls
Section 2500: AUDIT RESOLUTION
Federal Requirements for Audit Resolution • Audit Standards • Process for Audit Resolution • Audit Findings • Corrective Action Plan • Management Decision • Final Action • Dealing with Adverse Findings • Appeals
Section 2600: MANAGING SUBRECIPIENT AWARDS
The Prime Recipient • The Legal Agreement • FDP Subaward Initiative • International Subawards • The Subrecipient Proposal • Special Requirements for Federal Procurement Contracts • Additional Requirements for STTR/SBIR Proposals • Pre-Award Stage • Awarding Agency/Sponsor Approval • Subrecipient Selection/Competitive Bidding Requirements • Additional Requirements for Federal Procurement Contracts • Subrecipient Agreements • Subagreement Provisions: General Terms and Conditions • Subrecipient Agreements under Federal Grants • Subagreements under Federal Procurement Contracts • Resolving Conflicts/Negotiating • Post-Award Administration • Subcontracting for Multi-Site Clinical Trials • Budget and Administration Guidelines for Subrecipients • Tracking Subrecipient Awards
Section 2700: GRANTS.GOV AND ELECTRONIC RESEARCH ADMINISTRATION
Public Law 106-107 • Research Business Models Subcommittee • Grants Management Line of Business • Federal Demonstration Partnership • Government-wide Topic-Focused Initiatives • iEdison • Small Business Subcontracting • USAspending.gov and FSRS.gov • FederalReporting.gov and Recovery.gov • Grants.gov • Finding a Grant • Applying for a Grant: Registration • Agency-Specific Electronic Initiatives • College and University Initiatives
Section 2800: RESEARCH COMPLIANCE
Institutional Compliance • Federal Grants Compliance • Risk Assessment • Training and Education • Monitoring • Enforcement • Federal Agency Initiatives and Requirements • Research Compliance Issues • Animal Care and Use • The Protection of Human Subjects • Institutional Human Research Participant Protection Program • Institutional Review Board • Informed Consent Requirements • HIPAA Compliance • Registration of Clinical Trials • Financial Conflict of Interest • Federal Regulations • Reporting (Disclosure) Requirements • Identifying Conflicts at Proposal Submission • Managing, Reducing, or Eliminating COI • Reporting to PHS and NSF • Subawards • Monitoring • Enforcement Mechanisms • Institutional COI • University Financial Interests and Human Subjects Research • Misconduct in Science • Export Controls • Biosafety • USA Patriot Act (Pub. L. 107-56) • Public Health Security and Bioterrorism Preparedness and Response Act (Pub. L. 107-18) • Dual Use Research
Section 2900: AMERICAN RECOVERY AND REINVESTMENT ACT: GRANTEE REPORTING AND OTHER OBLIGATIONS
Paying for ARRA Administrative Costs • Reporting Under ARRA-Funded Agreements • Tracking Jobs Created and Retained • Estimating Jobs Impact of Subawards • Submitting Reports • Risks of Noncompliance • Buy American Requirements • Wage Requirements for Facilities’ Projects • Changes to HIPAA Under ARRA • Recovery Act and Grants.gov • ARRA and Single Audits • Protections for Whistleblowers • GAO ARRA Reports
Section 3000: ADMINISTERING RESEARCH CONTRACTS
Issues for Small Institutions • Contracts at the Proposal Stage • Exceptions • Representations and Certifications • Contracts and the Federal Acquisition Regulation • Fixed-Price vs. Cost-Reimbursement Contracts • Contracts After the Award • Stop-Work Order • Private-Sector Contracts Under Private or Federal Funding • Inventions Under Federal Subcontracts • E-Verify Required Under Federal Contracts • Subaward Reporting Under FFATA • Contractor Data in FAPIIS • Preparing Subcontracts With Federal Funds
Government Documents
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Administrative Requirements, such as OMB Circular A-110 and various standard forms
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Cost Policies such as OMB Circular A-21 and related documents
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Audit-Related Requirements such as OMB Circular A-133
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Other Related Materials
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Internet Sites of Interest
