Contents
Section 100: INTRODUCTION
Federal Budgetary Constraints • Institutional Considerations • The Sponsored Programs Office • The Relationships of the Players • Audits and Auditors • New Developments
Section 300: DEFINING THE GRANT
Grants vs. Cooperative Agreements • Available Funds • Nature of the Grant Relationship • Additional Award Distinctions • Mandatory vs. Discretionary • Formula vs. Project • Award Instruments and Applicable Regulations • OMB Circulars Applicable to All Awards • OMB Circulars Applicable to Financial Assistance Awards • OMB Circulars Which May Impact Awards to Educational Institutions • Regulations Applicable to Procurement Actions • “Other Transaction” Awards • Consolidation of the Circulars at 2 CFR • Subawards
Section 500: SOLICITATION
Program Announcements • Commercial and Non-Profit Sources • Agency Standards for Program Announcements • Application Materials • Electronic Application Materials • Catalog of Federal Domestic Assistance
Section 700: APPLICATION
Electronic Proposal Submission • Agency Initiatives • Proposal Components • Resources and Facilities • Facilities and Administrative (Indirect) Cost Rates • Other Common Information Requested in the Proposal • Certification and Assurances • The Drug-Free Workplace and Drug-Free Schools and Campuses Act • Certification Regarding Lobbying and Disclosure of Lobbying Activities • Debarment and Suspension • Misconduct in Science • Conflict of Interest • Bloodborne Diseases • Human Subjects Compliance •
Use of Animals in Research • Other Certification and Assurances
Section 900: AGENCY REVIEW AND NEGOTIATION
Scientific and Technical Merit • Cost Analysis of Grant Budgets • Personnel • Fringe (Employee) Benefits • Travel • Supplies, Materials, Equipment and Other Capital Expenditures • Subawards • Contracting for Services • Construction • Other Expenses • Facilities and Administrative (Indirect) Costs • Grants Management System Review • Financial Capability • Negotiation • “Expanded Authorities”
Section 1100: AWARD
Authorizing Officials • Signature Authority • Standard Provisions • Special Provisions • Interpretation • Government-Wide Directives • Presidential Executive Orders •
OMB Circulars • Regulations • Terms and Conditions of the Award
Section 1200: ADMINISTERING INTERNATIONAL SUBAWARDS
The Foreign Subrecipient Proposal • Pre-Award Assessment • The International Subrecipient Agreement • Post-Award Monitoring • Foreign Financial Compliance Considerations • Foreign Nonfinancial Compliance Considerations • Final Considerations • Sample Agreements • Reference Materials
Section 1500: PAYMENT AND CASH MANAGEMENT
Methods and Operation of Payment Mechanisms • Advance • Working Capital Advance • Reimbursement • Cash Management • Cash Depositories
Section 1600: FACILITY AND ADMINISTRATIVE RATES
Principles for Cost Reimbursement • Direct Costs and F&A (Indirect) Costs • Determination and Application of F&A Rates • F&A Rates • Cognizant Agencies and Rate Negotiation Process • Limitations on Reimbursement of F&A Costs • Cost Sharing
Section 1700: POST-AWARD ADMINISTRATION
Cost Sharing and Matching • Program Income • Incurring Allowable Costs • General Tests of Allocability • Charging Practices • Departmental Administrative Expenses • Selected Items of Cost • Cost Accounting Standards • Consistency with Other Cost Principles • Cost Transfers • Limiting Institutional Exposure • Administrative Issues • Effort Reporting • Prior Approval and Expanded Authorities • Property Management Systems • Inventions • Availability of Research Data, Reports and Publications • Financial Management Systems • Bonding and Insurance • Procurement
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 • Commercializing IP • Technology Assessments • Licensing Agreements • Confidentiality Agreements • Conflicts of Interest •
IP Policy
Section 1900: REPORTING
Financial Reporting • 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 • Extraordinary Reporting • Monitoring • Other Reporting Requirements • Other Federal Initiatives
Section 2100: CLOSEOUT
Time Constraints • Financial Considerations • Equipment • Other Requirements • Residual Inventory of Unused Supplies • Program Income • Continuing Responsibilities • Record Retention • Retained Property • Audit Rights and Adjustment • Suspension and Termination • Transfer of Investigator
Section 2300: AUDIT
Federal Audits • Federal Audit Policy • The Role of the Inspectors General • Evolution of Federal Audit Policy Relating to Non-Federal Audits • Circulars
A-128 and A-133 • Pre-Award Audits • Post-Award Audits • Audits Related to Whistleblowers • The A-133 Audit • The A-133 Compliance Supplement • Internal Controls and SAS 112 • National Single Audit Sampling Project • Institutional Responsibilities Under A-133 Audits • Auditor Selection • Preparation of Financial Statements • Follow-Up on Prior Audit Findings • Preparation of the Corrective Action Plan • Report Submission • Funds Awarded to Subrecipient Organizations • Cost Accounting Standards • CAS DS-2 • CAS Audit Requirements • Audit Readiness • Audit Guides • The Importance of 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 Subrecipient Relationship • Incorporating the Subrecipient Proposal • Pre-Award Stage • Subrecipient Agreements • Post-Award Administration • Subrecipient Closeout • Subrecipient Audit • Subcontracting for Multi-Site Clinical Trials • Sample Subaward Agreement
Section 2700: ELECTRONIC RESEARCH ADMINISTRATION
Public Law 106-107 • The President’s Management Agenda •
Other Statutory Requirements • College and University Initiatives • Grants.gov • Government-Wide Topic-Focused Initiatives •
Agency-Specific Electronic Initiatives • Current Activities
Section 2800: RESEARCH COMPLIANCE
Establishing an Institutional Compliance Program • Animal Care and Use • The Protection of Human Subjects • Financial Conflict of Interest • Misconduct in Science • Export Controls • Biosafety
Section 2900: AMERICAN RECOVERY AND REINVESTMENT ACT: GRANTEE REPORTING AND OTHER OBLIGATIONS
Overview of the American Recovery and Reinvestment Act of 2009 • Reporting Under ARRA-Funded Agreements • Other Compliance Requirements • Recovery Act and Grants.gov • ARRA and Single Audits • Notifying OIG and Whistleblower Protections • ARRA and GAO
Goverment 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
