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Participate in OSP training regarding policies, compliance issues, and agency specific topics
Participate in Governmental Accounting financial training

Financial management of research:

Reviews financial transactions on sponsored programs to ensure that

The transaction occurs within the project period
The cost of the transaction is reasonable
The transaction represents a reasonable allocation of the cost
Funds are available in the sponsored program to support the transaction
The transaction is treated consistently with regard to direct/indirect cost purposes if the transaction occurs on a federal project

Prepares and/or approves financial, human resources and other documents for sponsored projects in the following areas:

Cost sharing/matching
Provides or maintains local databases or files to support sponsored project activities
Prepares documents and provides information for appointment of individuals to sponsored projects
Processes financial transactions and reviews and analyzes financial reports for sponsored projects
Assigns correct account codes, provides information and processes purchase documents
Prepares and initiates processing of cost sharing/matching documents
Prepares documents and provides information for re-budgeting
Prepares requests for cost transfers and forwards to Research Accounting
Provides information and prepares documents to resolve project cost overruns
Processes documents to record program income
Prepares documents and provides information for compliance with effort reporting policy
Provides information for interim and final financial reports
Provides information for closing documents

Serves as an advisor to the Principal Investigator on financial/administrative matters
Responsible for the development and administration of service center rates

Reports instances of financial non-compliance with applicable regulations and University of Utah policies and procedures

Patents and inventions:

Refers potential inventors to TTO

Sponsored projects administration:

Implements sponsor and University of Utah policy for preparation and review of research proposals
Assures that the appropriate indirect cost rates are being requested in sponsored project budgets
Follows sponsor and University of Utah guidelines for budget preparation and obtains internal approvals (administrative and compliance)
Implements sponsor and University of Utah requirements for project financial management, budgeting, re-budgeting, and timely close out

Provides day-to-day oversight of project financial management as delegated by PI or Dean/Chair/Program Director

HOSPITAL ADMINISTRATION CLINICAL TRIALS FACILITATOR

If your researcher is conducting research that uses any of the clinics’ or hospitals’ equipments, employees, or facilities you will need to work with Lisa Weaver, Clinical Trials Facilitator, to set up a budget process for paying for those services. Lisa’s contact information is:

Hospital A150L

(801) 585-0770

lisa.weaver@hsc.utah.edu

The Hospital Clinical Trials Facilitator will provide hospital oversight for the budgeting, compliance, and billing processes related to clinical trials. The purpose of this position is to mitigate risk and maximize reimbursement for clinical trials taking place in the hospital. This position works to establish guidelines for research patient flow and care in hospital clinics.

As of May 1, 2004 all Detailed Budgets with research related Patient Care costs must be reviewed and approved by the Hospital Clinical Trials Facilitator. The Detailed Budget must be signed by the Principal Investigator and must be accompanied by a Patient Care Classification Form when submitted for review and approval.

All pricing for Patient Care procedures can be obtained from the Price Lists on this website or from the Hospital Clinical Trials Facilitator. Please do not contact individual departments to negotiate "reduced costs" for your study; negotiated "reduced costs" will no longer be honored by the hospital. Commercially sponsored studies will be charged at 60% of the normal patient charge. Federally funded studies will be discounted at a varying rate depending on the Medicare allowable rate.

Hospital Facility Fees will apply to all research clinic visits. The amount charged is based on the level of visit.

The Moran Eye Center, the Huntsman Cancer Institute, the Huntsman Cancer Hospital, and the University Hospital and Clinics are all under the same Medicare billing number. Budgets containing research related costs at any of these facilities will require review and approval by the Hospital Clinical Trials Facilitator.

For studies done at Primary Children's Medical Center, where no University Hospital procedures will be done, the Detailed Budget may be sent directly to the Office of Sponsored Projects. No Patient Care Classification Form or Hospital approval of the Detailed Budget is required.

Detailed budgets that contain ONLY Pharmacy or ARUP research related costs will NOT require review and approval by the Hospital Clinical Trials Facilitator.

If you would like help in creating your Detailed Internal Budget and/or Patient Care Classification Form, please contact the Hospital Clinical Trials Facilitator.

For questions regarding study patient registration and billing process, please contact Lisa Weaver.

UNDERSTANDING THE GRADUATE TUITION BENEFIT PROGRAM (TBP)

Understanding the Graduate Tuition Benefit Program (TBP)

From the Graduate School website: http://www.utah.edu/graduate_school/tbpguidelines.html.

Many departments are blessed with graduate students to help faculty with research projects or to teach classes. In return for their dedication, you may want to provide them the opportunity to qualify for a tuition waiver. As is everything in a graduate student’s life, this can be confusing and overwhelming. The following tips will help you and the student make it through.

Q: Is there a minimum amount of money a graduate student needs to be paid so they qualify for the TBP?

A: Yes. The amount of money paid will determine how much of a tuition waiver the student will receive. They can qualify for 50%, 75%, or 100%. Required minimum support level is annually indexed to general salary increases to prevent gradual erosion of established graduate student salaries and stipends.

The minimum support levels per semester are:

Academic Year		100%		75%		50%
2006-07	$	5,000	$	3,750	$	2,500
2007-08		5,250		3,938		2,625
2008-09		5,500		4,125		2,750

Q: Can the student get a tuition waiver for the summer?

A: Summer tuition waivers are generally not covered.

Q: How many hours per week should this graduate student be expected to work?

A: It depends on what percentage the faculty person wants them to qualify for. Expect up to 20 hours of work a week (0.50 FTE) from students receiving a 100% tuition benefit, 15 hours a week (0.375 FTE) from students receiving a 75% tuition benefit, and 10 hours a week (0.25 FTE) from students receiving a 50% tuition benefit. No student is required to work more than 20 hours a week (0.50 FTE) in order to receive a tuition benefit.

Q. How many credit hours does the student need to register for?

A: Students participating in the TBP must be full-time (at least 9 credit hours throughout the semester, regardless of the percentage level of their waiver).

Q: How many credit hours will the TBP pay for?

A: The TBP covers 9 graduate credit hours to a maximum of 12 credit hours (except for RAs whose tuition benefit is a minimum of 9 and a maximum of 11 credit hours in Fall and Spring semesters and 3 credit hours in Summer semester).

Q: Can the student have another job on campus and still qualify for the TBP?

A. Yes, but they need to be mindful of their FTE. Students working one or more on-campus jobs with a combined FTE greater than a 0.74 FTE are ineligible for a tuition waiver.

Q: How many semesters can the student receive a tuition waiver?

A: Students may participate in the TBP for a limited number of semesters, which need not be sequential. Time limits for participation in the TBP are as follows:

Students in a Master's program are limited to two years (4 semesters) of tuition benefit support.
Students in a doctoral program who entered with a Bachelor's degree are limited to five years (10 semesters) of tuition benefit support.
Students in a doctoral program who also received a Master's degree at the University of Utah are limited to five years of tuition benefit support (2 years for a Master's + 3 additional years for a doctorate).
Students entering a doctoral program with a Master's degree from another university are eligible for four years (8 semesters) of tuition benefit support.

Q: Who keeps track of how many times a student receives a waiver?

A: The responsibility ultimately lies with the student; however, it would be helpful if the department maintained an accurate count. If the student receives more than he or she is eligible for, he or she may be billed retroactively for the tuition of the ineligible semester(s).

Q: Who takes care of the necessary paperwork to be sure the student receives a waiver?

A: You will need to work with the student and the faculty person to be sure all of the bases are covered. Here are some of the responsibilities:

Faculty:

Budget for the appropriate salary levels

Student:

Residency and credit hour requirements must be met; be registered by the 15th day of the term you want the waiver; be sure the tuition waiver has gone through (check the CIS system).

Dept. Administrator:

PAN form needs to be filled out correctly Student must be listed on the home department's TBP Web list, e.g., the department that accepted you for graduate study as a degree-seeking student.

Q: What job code do I use for this student?

A: There are four classifications that may apply:

1. Graduate Teaching Assistant (TA), (PAN job code 9416, Exempt): A graduate student with teaching responsibilities involving direct student contact as instructor of record, discussion leader, or laboratory supervisor. International students must be cleared through the International Teaching Assistant Program (http://www.utah.edu/ita) before being placed in jobs coded 9416.

2. Graduate Research Assistant (RA), (PAN job code 9314, Exempt): A graduate student assigned directly to an externally funded research grant (5000 fund only) and doing research for that project.

3. Graduate Assistant (GA), (PAN job code 9330, Exempt; 9331, Hourly): A graduate student assigned work related to his/her degree program and not covered in the previous two categories. A GA must be funded by his/her department and not supported by external 5000 funding. Exceptions, if a student wishes to work as a GA outside his/her home department, prior approval must be granted by the Dean of the Graduate School.

4. Graduate Fellow (GF): A graduate student on a fellowship receiving a monthly stipend and whose tuition is not paid by the award. No employer-employee relationship exists in a fellowship. The University administers the award and a service expectation may or may not accompany it. The five-digit account 66900 must be entered in the chartfield on the stipend form. TBP has right of first reversal if other sources of tuition funding are available.

These four specific job codes satisfy current federal policies and regulations for graduate students working toward post-baccalaureate degrees at the University of Utah. Graduate students should be classified as exempt whenever feasible and not hourly. Students on stipends should receive prorated monthly payments. Non-matriculated students, part-time students, and students on probationary status are ineligible for the TBP.

PeopleSoft fund codes 1000, 2000, 5000 and 6000 satisfying TBP payroll eligibility. Note: Graduate RAs (9314) must be paid from research grants with a 5000 fund and 8-digit project number. To be eligible for TBP participation, no other job code than 9314 (RA) can be used on a PAN with a 5000 fund.

HOW TO HIRE

Hiring human resources for your research project

If you are hiring a Graduate Assistant you will need to gather all the information that is required for a PAN form that your administrator will then need to use to make sure the Graduate Assistant is paid.

You do not need to go through Human Resources to hire a Graduate Assistant or a temporary employee (4 months or less).

For Tuition Reimbursement you will work with the student’s home department. The student’s home department must input the students name into the Graduate Benefits Program.

If you are hiring a staff level position you must work with your department/division to do that and it must go through Human Resources.

DEVELOPING PROPOSAL BUDGETS

(from the OSP website: http://www.osp.utah.edu )

To ensure that proposal budgets are accurate and meet sponsor, university and federal policies and standards:

Consult with your assigned OSP officer as far as possible in advance of the proposal deadline, for assistance in developing and refining the proposal budget.
Fill out the Budget Worksheet see Research Handbook 9.8 NIH Modular Grant Budget Worksheet.
Determine if the expected award is a Grant or Contract and Fixed price or Cost Reimbursable.
Review sponsoring agency guidelines for budget ceiling amount, start date, end date, performance period and limitations for Facilities & Administrative (F&A) Costs
Review the following budget categories that apply to your proposed budget:

Criteria for determining when costs are considered incurred for the same purpose, in like circumstances, or are treated either as direct cost only or as indirect costs only with respect to final cost objectives can be found in the University's Cost Accounting Disclosure statement dated 12-31-97.

PROFESSIONAL SERVICES/CONSULTING AGREEMENT

(from the OSP website: http://www.osp.utah.edu/Forms.aspx)

PROCEDURES FOR COMPLETING THE UNIVERSITY OF UTAH PROFESSIONAL SERVICES/CONSULTANT FORMS

I. Standard Processes:

Contracting for consulting and/or professional services with the University of Utah requires the

completion of three forms: (1) Professional Services/Consulting Agreement with Standard Provisions, (2)

Employee vs. Independent Contractor Checklist, and (3) an IRS Form W-9 if the Consultant/Independent

Contractor is providing their taxpayer ID on the agreement.

A. The individual or unit requesting the services of the service provider should complete sections I through III of the Consulting Agreement, completing the information in as much detail as possible. Much of the information will need to be provided by the proposed service provider.

B. The individual or unit should then complete the Independent Contractor Checklist which will lead to a determination of whether the service provider will be classified as a consultant or a University employee. If the individual or unit is in doubt after completing the form, they should contact Tax Services for clarification.

Note: If the Independent Contractor Checklist leads you to the conclusion that this service provider should be classified as an employee, the service provider should be retained by following the University’s policies and procedures on hiring temporary or permanent employees as appropriate.

C. Once both the Independent Contractor Checklist and sections I through III of the Consulting Agreement are completed, two copies of the Consulting Agreement and Standard Provisions should be sent to the Consultant for his/her signature.

D. Depending upon whether or not an externally sponsored project is involved, one of two procedures should be followed:

1. When the Consultant’s duties involve an externally sponsored project, a copy of the

Consulting Agreement and Standard Procedures along with the Independent Contractor

Checklist should be sent to the appropriate administrator in the Office of Sponsored

Projects at the same time that it is sent to the Consultant.

Note: If the Consultant returns the signed agreement with no changes, the Director of

Sponsored Projects will sign the agreement, forward it to Research Accounting, return an

original to the Consultant, and send a copy of the completed agreement to the PI.

2. When no externally sponsored project is involved, the signed agreement should be

forwarded to the Dean or Director for approval and signature. The Consulting Agreement,

Standard Provisions, and Independent Contractor Checklist are then sent to Accounts

Payable for processing and standard procedures should be followed for payment to the

Consultant.

II. Completion of Amended Agreements

A. When a federal grant or contract is supporting the Service Provider, the Office of Sponsored Projects will negotiate terms and conditions.

B. If the Consultant wishes to negotiate or delete any of the Standard Provisions, the following offices must be contacted prior to the Dean’s approval and signature for the University. Once an approved change has been made, these offices will signal approval by initialing the change.

1. No change can be made to Sections 2, 10, and 13 when applicable.

2. Proposed changes to Sections 6, 7, 11, and 12 should be forwarded to the Office of Risk

Management.

3. Proposed changes to Sections 4 and 5 should be referred to the Office of Technology

Transfer.

4. Proposed changes to other sections should be referred to the Office of General Counsel.

C. Once the Agreement has been approved, it should then follow normal channels (i.e., sent through the Dean’s Office for signature and forwarded to Accounts Payable).

UU Policy & Procedure Manual: PPM 4-14

Research Handbook: Section 9.10

Format Available:

UU Policy & Procedure Manual:

NIH MODULAR GRANT BUDGET WORKSHEET

(from the OSP website: http://www.osp.utah.edu/Forms.aspx )

Fill out by the PI, and submitted for review to Sponsored Projects, when an R01, R03, R21, SBIR/STTR subgrant, or RFA-specified "modular grant" application is selected for funding by the National Institute of Health.

The budget form is needed to ensure compliance with tightened Federal cost accounting standards, and must be reviewed by a contract/grant administrator in the Office of Sponsored Projects

Policy & Procedure Manual:

Research Handbook Section 9.8

INTERDEPARTMENTAL/INTERCOLLEGIAL F&A DISTRIBUTION AGREEMENT

(from the OSP website: http://www.osp.utah.edu/Forms.aspx)

Use of this form is voluntary. However, if the form is not used, a letter signed by the PI and Co-PI’s and their respective departments and colleges must be submitted to the Office of Sponsored Projects at the time of proposal. The policy governing the form is available for reference in Adobe Acrobat format from www.osp.utah.edu/UFormRschGuideLine.aspx at the Office of Sponsored Projects’ website.

Please fill out the Project Work Equation below and then pick one of the following options for F&A distribution by placing an “X” in the appropriate box. For Option 3, supply details for a different distribution formula. Then attach this sheet to the Document Summary Sheet signed by the PI and Co-PI’s and their respective departments and colleges.

Project Work Equation (the percentage that PI, Co-PI, and others work on this project by college)

Name of College/Department	Percent of Work on Project




Total should equal 100%	100%

OPTION 1: Distribution of all F&A costs received on a sponsored project

Policy Description: When the Principal and co-Principal Investigators are employed by different colleges, F&A (Facilities and Administration costs collected) will be evenly distributed based upon the percent of work of the investigators and others in each college. The F&A costs collectible on other direct costs will be distributed on the same percentage basis as the Project Work Equation.

OPTION 2: Distribution of salary and employee benefit F&A costs received on a sponsored project

Policy Description: When the Principal and Co-Principal Investigators are employed by different colleges, F&A (Facilities and Administration costs collected) will be distributed based upon percent of work on the project of the investigators and others in each college, but the only F&A distributed to the co-investigators’ college will be the F&A recovered from their salary and benefits. The balance of the F&As on other direct costs will be allocated to the Principal Investigator’s college.

OPTION 3: Distribution of F&A costs according to another formula than those above, as agreed to by participants from each college as described above, as follows:

Statement: