2007 Reaffirmation Teams :: 3.10.5 - 2007 Reaffirmation Teams

2007 Reaffirmation Teams

3.10.5 - 2007 Reaffirmation Teams

The institution maintains financial control over externally funded or sponsored research and programs.

Compliance Judgment

Compliance

Narrative

The University of Texas at Dallas (UT Dallas) maintains financial control over externally funded sponsored research through the Office of the Vice President for Research and the Office of Sponsored Projects. The Office of Sponsored Projects maintains the pre-award and the non-financial post-award processes. The post-award financial process is maintained through the Office of Business Affairs, Office of the Associate Vice President for Finance and Controller, and the Contracts and Grants Accounting Office. All of these offices develop annual assessment plans with goals and assessment measures to monitor success at achieving those goals. These plans and an annual report that closes the loop are entered annually into UT Dallas’ web based assessment tool, AT6, and are used to ensure that the offices successfully perform their duties [1] [2] [3] [4] [5] [6] [7].

Pre-Award

The Office of the Vice President for Research through the Office of Sponsored Projects is responsible for the operations of pre-award administration. The Office of Sponsored Projects directs the pre-award administration and is the primary office responsible for ensuring compliance with the proposal policies of the university by using The University of Texas System (UT System) Regents’ Rules and Regulations [8] [9] [10] [11] [12] [13] as a guide and by using sponsoring agencies’ guidelines such as the National Science Foundation (NSF) [14] and the National Institutes for Health (NIH) [15] when assisting in proposal development. This responsibility includes preparing budgets and approving and submitting proposals. The Office of Sponsored Projects is also responsible for post-award non-financial administration and compliance through activities such as setting up accounts and revising the budget [16]. The Researcher’s Guide for proposal preparation and policy is available online for reference by the principal investigator and his or her department [17] [18].

Post-Award

The vice president for business affairs, associate vice president for finance and controller, and the Contracts and Grants Accounting Office are responsible for the operations of post-award administration [19]. Post-award financial administration is handled through the Contracts and Grants Accounting Office. Through a combination of tasks performed at Contracts and Grants Accounting and at different school administrative offices, expenditure transactions are reviewed for compliance with applicable laws, regulations, university policies, and specific agreement conditions [20]. The following is a list of activities and compliance related programs implemented and administered by the Contracts and Grants Accounting Office:

  • monthly monitoring of late time & effort certifications
  • monthly monitoring of overrun grants
  • verification of billing and reporting instructions to contract information and contract attributes to the accounting system
  • review of cost transfers and purchase requisitions for allowability
  • review of NIH salary cap
  • monthly sampling of expenditures and quarterly compliance reporting
  • quarterly accounts receivable reconciliation by item to the accounting system

Sample reports for high-risk areas are included below in the supporting documents [21].

In addition to the processes performed by contracts and grants accounting staff, the department is responsible for working with school administrators in developing efficient and effective internal controls at the school level. The Contracts and Grants Accounting Office provides all data and information needed during federal and other financial audits of sponsored projects [22]. All sponsored program principal investigators have primary responsibility for financial control over their sponsored projects.

Compliance and Risk Assessment

Detailed Risk Assessment and Monitoring Plans (RAMPs) are prepared by the responsible persons in each office for those risks considered to have a high impact to UT Dallas’ Contracts and Grants compliance operations. The RAMPs outline the monitoring, training, and reporting responsibilities required for each high-risk area. The responsible persons are required to report the results of their monitoring, training, and reporting to the compliance officer each quarter [23]. The compliance officer reports the information to the Audit and Compliance Committee. Contracts and grants are included as part of the Office of Audit and Compliance annual risk assessment process.

Indirect Cost Rate

UT Dallas has negotiated an indirect cost rate agreement with the Department of Health and Human Services that is based on 50% campus or 26% off-campus of the Modified Total Direct Costs (MTDC). As stated in the Colleges and Universities Rate Agreement [24], MTDC consists of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract, regardless of the period covered by the subgrant or subcontract. MTDC excludes equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.

Training Programs

The university administers a mandatory training program for all principal investigators through its annual compliance training [25]. The Contracts and Grants Accounting Office provides online effort certification training and live administrative assistant training sessions [26]. The training programs are continuously updated to ensure the appropriate coverage of pertinent rules and regulations, the implementation of university policies and procedures and full participation by staff and faculty who are required to know the material for the performance of their respective duties.

Audits

The State of Texas contracted KPMG, LLP, certified public accountants, to conduct the federal portion of the 2005 statewide single audit [27]. The federal portion includes a review of compliance and controls over the State’s federal awards and an audit of the schedule of expenditures of federal awards. The report, along with the financial portion of the statewide single audit performed by the State Auditor’s Office, was submitted to the federal government to fulfill single audit reporting requirements.

Credentials

The credentials and professional experience of the Office of Sponsored Projects and the Contracts and Grants Accounting personnel are available electronically in UT Dallas’ Staff Credentialing Navigator [28] [29].

Supporting Documents

Footnote Document
[1]Finance Office - Bursar - FY06
PDF Document, 4 Pages, 17.38 KB (areport1148)
[2]Finance Office - Accounting and Treasury - FY06
PDF Document, 4 Pages, 17.90 KB (areport1149)
[3]Finance Office - Financial Systems & Reporting - FY06
PDF Document, 4 Pages, 17.23 KB (areport1150)
[4]Office of Finance - Contracts & Grants Accounting - FY06
PDF Document, 4 Pages, 18.05 KB (areport1151)
[5]Business Affairs Operations - FY06
PDF Document, 6 Pages, 21.15 KB (areport1152)
[6]Office of Vice President for Research Operations - FY06
PDF Document, 4 Pages, 16.87 KB (areport1153)
[7]Office of Vice President for Research - Sponsored Projects - FY06
PDF Document, 3 Pages, 14.89 KB (areport1154)
[8] Board of Regents Rules Series 90101 Rules for Intellectual Property: Purpose, Scope, Authority
PDF Document, 4 Pages, 38.13 KB (rule1098)
[9]Board of Regents Rules Series 90102 Intellectual Property Rights and Obligations
PDF Document, 5 Pages, 40.85 KB (rule1099)
[10]Board of Regents Rules Series 90103 Equity Interests
PDF Document, 3 Pages, 31.96 KB (rule1100)
[11]Board of Regents Rules Series 90104 Business Participation and Reporting
PDF Document, 3 Pages, 34.43 KB (rule1101)
[12]Board of Regents Rules Series 90105 Execution of Legal Documents Related to Intellectual Property
PDF Document, 3 Pages, 31.51 KB (rule1102)
[13]Board of Regents Rules Series 90106 Income From Intellectual Property
PDF Document, 2 Pages, 28.32 KB (rule1103)
[14]Diagram National Science Foundation - Funding Search
PDF Document, 2 Pages, 68.12 KB (diagram1019)
[15]Diagram Office of Extramural Research - National Institute of Health Web Site
PDF Document, 1 Page, 50.89 KB (diagram1020)
[16]Proposal database form
PDF Document, 1 Page, 910.78 KB (form1049)
[17]UT Dallas Office of Sponsored Projects Researchers Guide
PDF Document, 19 Pages, 102.35 KB (manual1048)
[18]UT Dallas Online Researchers Guide Homepage
PDF Document, 1 Page, 38.16 KB (statement1157)
[19]Procedure: Office of Finance - Principal Investigator Resources
PDF Document, 1 Page, 20.65 KB (procedure1049)
[20]Office of Management & Business A-21 Circular
PDF Document, 72 Pages, 185.83 KB (procedure1000)
[21]The UT Dallas Quarterly Compliance Report to the Institutional Compliance Committee - dated 20060131
PDF Document, 29 Pages, 3.64 MB (report1171)
[22]Office of Management & Business A-110 Circular
PDF Document, 24 Pages, 98.77 KB (policy1006)
[23]UT Dallas Office of Audit and Compliance Homepage
PDF Document, 1 Page, 36.22 KB (charter1002)
[24]Indirect Cost Policy, Rate Agreement
PDF Document, 4 Pages, 418.40 KB (agreement1000)
[25]UT Dallas Compliance Training - Principle Investigator Financial Oversight of Sponsored Projects - y2007
PDF Document, 50 Pages, 554.72 KB (instruction1032)
[26]Instructions for online Effort Certification Training from the UT Dallas Finance Division - dated 20070514
PDF Document, 1 Page, 15.03 KB (instruction1017)
[27]State of Texas Audit
PDF Document, 313 Pages, 2.46 MB (report1002)
[28]Credential Navigator - Research
http://sacs.utdallas.edu/crednav/index.zog?s=scred_research#report
[29]Credential Navigator - Finance
http://sacs.utdallas.edu/crednav/index.zog?s=scred_finance#report
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