Post-Award

Upon the Principal Investigator (PI) receiving the notice of award (NOA), the designated SC&I Business Specialist schedules a meeting—commonly referred to as the “post-award start-up”— to answer the PI’s and senior project personnel’s questions and collaboratively develop a draft budget, tentative grant timeline, and checklist before any expenditures are incurred. The discussion should include these topics, among others:

• The SC&I internal contract review with particular emphasis on “special conditions” mandated by the sponsor.
• The review by Research and Sponsored Programs (RSP), which approves the terms and conditions of the award.
• Once a project account is activated, the PI and Business Department will be notified of the account number(s) assigned to the project so the PI can begin using the funds. The establishment of an advance account before project account approval may be granted if requested by the PI.
  • Time for award set-up: Two weeks, if SC&I is the direct grant recipient; if SC&I is the subawardee, the set-up can take up to two months.
• The various due dates by the sponsor and university.

• SC&I Principal Investigator (PI): Oversees the scientific and fiscal integrity of the project according to the scope of work and goals in the proposal application.
  • Works closely with the Business Specialist to oversee the administration of the award while adhering to university policy and sponsor guidelines;
  • Reviews budget updates provided by the Business Specialist, making sure expenditures are in line with the project schedule and that there are no erroneous expenses. The Faculty Member Dashboard allows you to view the current balances in your account. To view the account, the university first requires that you accept its access agreement;
  • Hires personnel;
  • Makes changes in project status such as in personnel or effort that will require Research & Sponsored Programs’ approval;
  • Initiates subaward agreements and amendments that RSP can negotiate, if necessary, with the subrecipient.
• SC&I Business Specialist (BS): Supports faculty with sponsored-program participation in pre-and post-award processes. In collaboration with the PI, the BS ensures proper fiscal management of the award, particularly in these areas:
  • Compliant development of the proposed budget. (See Budget Development under Proposal Preparation.);
  • Coordination with RSP so that Rutgers’ and sponsors’ regulations align;
  • Submission and review of sponsor-awarded salaries and expenses;
  • Furnishing the PI with regular accounting reports and projections of future expenditures.
• Research & Sponsored Programs (RSP): The university-level department collaborates with faculty and staff in the grant proposal and submission process; ensures incoming awards meet compliance standards; provides institution signoffs on proposals; and negotiates grant agreements.
• Research Finance Services (RFS): Rutgers’ highest authority in the fiscal management of sponsored programs coordinates with the Business Specialist during the account reconciliation to attest to account completion and the final balance.
• Grant and Contract Accounting (GCA): Provides guidance on which salary expenses may be charged to sponsored awards.
• Program Officer (PO): Manages grants for a government agency, foundation, or association and works with the PI to reach the proposed budgetary and scientific research goals outlined in the contract.

The sound management of sponsored funding is critical to maintaining trust in the research and its financial underpinning. Three areas must be monitored closely in adherence with the sponsor, the university, and federal regulations.

• Reports: Required by most sponsors at interim and final stages of research, these describe the project’s progress, and address objectives and deliverables. (The NSF, for example, requires the final project report no later than 120 days following the grant’s end date.) RSP reviews and submits progress reports to the sponsor on behalf of the PIs, who also can easily monitor the project’s budget using the expansive SC&I Faculty Member Dashboard. Faculty may read their reports after accepting the RU access agreement.
• Human subjects: The PI must seek Internal Review Board Approval (IRB) whenever human subjects participate in research and adhere to the Human Subject Protection Program Payment arrangements must be included as part of the PI’s IRB application and the Business Specialist advises on best practices in this area. For multisite research in which Rutgers is the prime institution, the PI is responsible for the conduct of the study at each site and by each site-specific PI or Co-PI.
  • Time for IRB approval: The Rutgers’ IRB strives for a turnaround time of two to three weeks. If you do not hear back from the IRB within that timeframe, please contact the IRB @IRB Office. The approval timeline depends on the specifics of the study and the completed documents submitted to the IRB for review.  It is recommended that the PI submits the protocol for IRB approval quickly after the submission of the proposal to the sponsor.
• Subawards: Rutgers is a member of the Federal Demonstration Partnership (FDP) Expanded Clearinghouse initiative whereby participating organizations may view each other’s profiles online instead of exchanging subrecipient commitment forms, often a cause for delay. When SC&I/Rutgers is the prime institution on an award, this tool helps in managing the subaward(s). Relevant subaward forms include:
  • Modification form (e.g., for Rutgers as the prime for another institution).
  • Subrecipient monitoring checklist (e.g., for reviewing subawardee invoices; progress toward project’s goals).
  • Subaward invoice approval email template (e.g., for prime’s authorization).
  • Time for subaward approval: Outgoing subaward approval can take 2-3 weeks if the other party is responsive.
• Effort Compensation Certification & Reporting (ECCRT): Effort is the percent of the time an employee devotes to federal, state, or local government-sponsored programs. The university is required by federal law to ensure that compensation charges and labor are in direct proportion to the effort expended. The Research Development team oversees insight within SC&I.
• Supplemental Read: Rutgers Responsible Conduct of Research Toolkit

Sponsored programs’ management can, at times, seem complex and unwieldy, and that is when the Business Specialists apply their experience and training to troubleshoot whatever situation arises. The PI, for example, may need the budget revised, have questions about allowable charges, or must consider options on how to pay human subjects. These are the common components of a sponsored-program budget for which the PI should consult the Business Specialist:

• Cost allowability for sponsored charges: These must be considered reasonable in executing the award, consistent with the cost principles of the sponsoring federal agency or foundation, and adhere to the NOA.
• Cost-share: Represents the portion of a project’s cost that is not paid by the sponsor. There are three types of cost-share for sponsored programs with varying methods used by the university to collect budget details and track expenditures.
• Cost transfers: This transaction is simply a transfer between cost centers or research projects to correct a financial record (e.g., costs charged to the wrong project). A cost transfer is “late” if it is processed more than 90 days after the initial posting date of the original charge.
• Other essential terminology: A cost variance occurs when a project runs over or under budget and it may call into question the quality of the project if the budget is not adhered to. Sponsors’ pre-approvals are requests requiring prior sponsor approval such as budget modifications and no-cost extensions (NCEs). Budget vs. actuals and overages are a comparison of expenditures against target goals (the budget), a common practice.
• Supplemental Read: RFS’ concise reference guide for post-award.

The Business Specialist handles the project’s financial closeout per RFS and sponsor guidelines. The principal aspects in this process include:

• Ensuring that expenditures are finalized, and adjustments are processed to reach a final balance.
• Preparing the account reconciliation for review and sending it to RFS as the Final Financial Report.
• Reviewing the RFS account reconciliation detailing the final expenditure and award balance to verify its accuracy.
  • Time for close-out: Dependent on sponsor’s guidelines.
• Supplemental Read: Rutgers Research’s Financial Closeout of Sponsored Programs