1304 PR.01 Requesting and Modifying Sponsored Project Accounts

Revision Date: 
March 11, 2016

Sponsored Project Account Workflow and Set-up. 2

Steps 1 & 2:  Department Prepares TranSum or PD Record and Cost Sharing Approval Request 3

Step 3:  OSP Pre-Award Reviews Approves/Proposal and Submits Proposal to Sponsor 4

Steps 4 & 5:  OSP Pre-Award Receives and Reviews Award Document and At Risk Account Requests  4

Steps 6, 7 & 8:  OSP Pre-Award Checks Compliance Requirements and Enters Award into IRES. 4

Steps 9, 10 & 11:  OSP Financial Management Creates the Sponsored Project Account in OGM.. 4

Step 12:  Department Receives and Reviews New Account Set-up Documents. 5

Requesting New or Modified Projects and Tasks. 5

Roles and Responsibilities. 5

Additional Information. 6

Purpose

This Procedure addresses the proper account set-up and maintenance of sponsored project accounts. In order to better understand this Procedure the reader must have a sufficient understanding of the Chart of Accounts (COA) at Yale. For detailed information regarding Yale’s Chart of Accounts, refer to the COA Handbook and Procedure 1302 PR.01, Overview of Projects and Awards.  Note that Projects supported solely with University operating sources are called Operating Projects. For more information, refer to Procedure 1302 PR.02, Requesting a New Project/Task.

Terminology

Award Number

The Award number [the “A” in PTAEO] is directly related to a particular funding source and is 6 characters long.  It should be noted that all sponsored awards begin with a letter.  The remaining 4-5 characters are numerical. There is typically a one-to-one relationship between a sponsored Award number and the assigned Project number.  For additional information, please refer to the University Award/Source Hierarchy document.

At-Risk Account

An At-Risk Account may be requested and set-up to assist in the initiation of a research project. There are two situations that may warrant the request of an At-Risk Account:

  • Late Award:  Permits the charging of expenses during the anticipated period of the sponsored award prior to the receipt of the award document (e.g., fully executed agreement) but not before the anticipated start date of the sponsored award.
  • Pre-award:  Permits the charging of expenses to an award prior to the start date of the award.  Most federal granting agencies and some non-federal sponsors permit such expenses up to 90 days prior to the start date of the grant. 

In both of the situations described above, an At Risk Account Request form 1304 FR.01, At-Risk Account Request must be completed and submitted to the Office of Sponsored Projects.   In addition, all required compliance reviews must be satisfied in order for OSP to approve the Request.  It should be noted that the PI/PI’s department requesting an At Risk Account assumes responsibility for all costs that are not funded by the sponsor.

Cost Sharing Account linkage

When cost sharing is required or committed on a sponsored project, the cost sharing Award and Organization numbers must be linked to the sponsored project number. In order to complete the linkage, a cost sharing account is first established in Oracle Grants Management (OGM).  To request the creation of a cost sharing account linkage, complete form  1306 FR.01 Cost Sharing Approval Request form.

Project Number

The Project number [the “P” in PTAEO] enables departments to track work activities from budget set-up through completion of the activity.  Each Project has a unique 7-digit number that is automatically assigned by the Oracle Grants Management System. The Project number is an essential segment in the Chart of Accounts and must be part of all financial transaction records. The duration of a sponsored Project is usually limited to the funding period of the associated sponsored Award.

Project/Award & Project/Organization Linkages

Linkages between Project/Award and Project/Organization must be established during the award set-up process. Linkages are used to validate data entry and ensure that only the appropriate Project/Award and Project/Organization combinations are available for transaction posting.

Project Cost Sharing Codes

An attribute established in Oracle for sponsored project accounts that include mandatory and/or voluntary committed cost sharing, or in-kind/matching commitments. This attribute, along with the cost sharing account linkage, provides a means to track and report cost sharing commitments.  Consult Procedure 1306 PR.01 – Cost Sharing for more information.

Sponsored Projects

Activities such as research, supported by an external entity through a sponsored agreement such as a grant, contract, or cooperative agreement.

Transmittal Summary (TranSum) Form

The form that accompanies a proposal summarizing the proposal, budget and regulatory aspects of the project and requires certain certifications necessary for approval of the submission of the proposal by Yale to an external sponsor. The TranSum along with the proposal is submitted to the Office of Sponsored Projects (OSP).  

Note: When a proposal is submitted through IRES’ Proposal Development (PD) module, a TranSum is not required. Necessary approvals are captured electronically via the routing feature.

There are several steps and processes that occur in both IRES’ Proposal Development (PD) or Proposal Tracking (PT) modules and the Oracle Grants Management (OGM) module of the Oracle e-Business Suite prior, during, and after a sponsored project account is set-up.  The following workflow illustrates the tasks performed within the setup process.  

In normal (non-peak) operational periods the average set-up of an award from beginning to end (Steps 4 through 10, IRES’ PT to OGM) takes approximately 5-7 business days when all documents are complete and no regulatory compliance holds are present.  Peak periods are experienced due to the volume of receipt of new and continuing awards during May through September. During that period delays may be experienced.

Proposals are either developed outside of IRES’ PD module and submitted to OSP with a TranSum or developed directly in the IRES PD module.

Proposals submitted to OSP not using PD must be accompanied with a TranSum.  For assistance in completing the TranSum, departments should refer to Form 1304 FR.03 – TranSum Instructions.

Submitting proposal using IRES’ PD module requires the completion of PD Training prior to receiving access to the system. Once access is granted, if the department  administrator needs refresher assistance in submitting a proposal through PD, please refer to the PD Quick Guides located on the OSP Website.

Cost Sharing Approval Request:  When appropriate, the Cost Sharing Approval form 1306.FR.01 must accompany the TranSum (or be uploaded into IRES’ PD module) to document the cost sharing type, dollar amount, Award and Org linkage supporting any cost share commitment.

The Office of Sponsored Projects reviews, approves, and submits all proposals according to University policy.  For information about the proposal review and submission process, visit the proposal section of the OSP website.  

The receipt of one of the following two documents will initiate the set-up of a sponsored project account:

  • Award Document

Upon receipt of the award document, OSP will review the terms and conditions and any other supporting documentation.  Proper set-up is reliant upon the terms and conditions of the award, sponsor’s funding announcement, the proposal and any other relevant documentation. 

·At-Risk Account Requests

If there is a need to incur costs prior to the start date of an award (pre award) or because receipt of a fully executed grant, contract, or subaward is delayed (late award notice), a department may initiate a request to set up an At-Risk Account contingent upon sponsor requirements.

Upon receipt of the At-Risk Account Request form, OSP will review the Request and if appropriate, process the set-up of an At-Risk account. 

Note: In order for an At-Risk Account Request to be approved, all compliance requirements must be satisfied.

The OSP Award Set-up Unit will ensure that all necessary compliance approvals are in place and if so, enter the award into IRES’ PT module.  The status in IRES is then set to ‘QA Complete’ which will prompt set-up of the sponsored project account in OGM. 

Note:  When necessary, compliance offices such as the Human Research Protections Program (HRPP), Institutional Animal Care and Use Committee (IACUC), and/or Conflict of Interest (COI) may be consulted in determining the appropriateness of setting up an award.

The OSP Set-up Unit reviews the award and any other documentation saved in the IRES record (i.e., Cost Sharing Approval Request form) in order to properly set-up the sponsored project account in OGM. The Set-up Unit may request additional information from the department when necessary, such as a funding allocation worksheet when there are multiple Awards and/or Projects, or budget worksheets for non-standard F&A base or rate calculation.

A new Award is then created in OGM and either a new Project is set-up, or the new Award is linked to an existing Project.  If the sponsored award has a cost sharing obligation, the appropriate cost sharing code is entered into the OGM record and the cost sharing account linkage is established.

Once the Award and Project are established in OGM and linked for use with an Organization [the ‘O’ in PTAEO], the OSP Set-up Unit will produce the Sponsored Award Report and upload a copy into IRES. The Project, Task and Award numbers are entered into the IRES’ Proposal Tracking module.  The set-up report is then electronically distributed to the respective department based on a list of recipients previously identified by the departmental administrator and maintained by OSP.

Once the sponsored project account is established, the department can begin charging expenditures in accordance with the sponsor’s terms and conditions and University policies.  It is important that the Business Office reviews the Sponsored Award Report for accuracy and initiates a meeting with the PI to review the approved budget, discuss a spending plan, and schedule labor immediately following the receipt of the award set-up documents.

After the initial account set-up has occurred, if additional segments or changes are required for management of the award activities, the department should complete 1302 FR.11 Project – New Request form.  If additional Tasks are needed on an existing sponsored project, complete 1302 FR.08 Task Worksheet form.  If additional Project/Organization or Project/Award linkages are identified, complete 1302 FR.10 Linkage New/Modification Request form.  These forms are to be submitted to COA@yale.edu and are then routed to the OSP Set-up Team for modifications and changes that affect sponsored awards. 

IMPORTANT: A Cost Sharing Linkage Request must be supported by a Cost Sharing Request Form, (except for salary over the cap requests) with the appropriate approval signatures. Refer to Procedure 1306 PR.01 - Cost Sharing for more information. 

For any individual who is included in a proposal and subject to a sponsor imposed salary cap, the Award and Org must be indicated in Section III of the TranSum at the time of proposal submission (non-PD submission).  If submitting a proposal using PD, the Award and Org must be entered on the Regulatory form under the heading of “PD Only - Salary over the Cap Information.”

Additional information on chart of accounts maintenance is available at the following website: PTAEO Maintenance | Policies & Procedures

Department Business Office – (Specific to account set-up)

  • The submission of a fully completed TranSum with the proposal to OSP, or completion of the Regulatory eForm when submitting proposal via PD
  • Determining an appropriate source of funds to support cost sharing and submitting a fully completed/approved Cost Sharing form with the proposal,
  • Requesting a new or modifying a linkage to an existing sponsored project,
  • Determining if a PI’s request for an At-Risk Account is appropriate, and if so, submitting all associated account set-up information to OSP in a timely manner. 
  • Reviewing the Sponsored Award Report for completeness and accuracy, and taking action on labor schedules when applicable.   

Office of Sponsored Projects (OSP)

  • Steps 3 through 10 of the above workflow, with assistance from other compliance offices such as COI, IACUC, and HRPP.

Chart of Accounts (COA) Support Services

  • Overall governance and maintenance of the University’s chart of accounts.  For sponsored Projects and Awards,
  • Reviews requests for additional sponsored Projects, Tasks and associated account linkages after initial set-up has occurred. 
  • Routes sponsored project requests to the OSP Set-up Unit after review and assessment of the information provided. 

Documentation that is required for the proper set-up and management of a sponsored award includes the terms and conditions of the sponsored agreement, sponsor’s funding announcement, the proposal with accompanying documentation, and Yale policies and procedures.

  • If a Department Business Office is unsure whether the specific receipt of funds should be treated as a gift or as a sponsored award, consult with OSP. (See Procedure 1304 PR.02: Distinguishing between Gifts and Sponsored Awards for further guidance.)
  • If the department administrator or Principal Investigator is informed or notified by the sponsor of any changes to a sponsored award by, for example, the Grants Management Specialist, Technical/Program Officer, or Authorized Official, (including the Principal Investigator or Pre-Award Office of another entity when Yale is a subawardee) this information should be immediately communicated to your OSP Award or Contract Manager.