13.5   CONTROL OF SPONSORED RESEARCH/EXTERNAL FUNDS

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

           

 

JUDGEMENT                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        

 

††† Compliance     Non-Compliance     Partial Compliance

 

NARRATIVE 

 

North Carolina A&T State University maintains appropriate financial control over externally funded or sponsored research and programs.  The Office of Contracts and Grants (C&G) is the primary unit within the Division of Research and Economic Development (DORED) responsible for ensuring internal controls. C&G is responsible for ensuring that faculty act in accordance with the grant and contract award and adhere to federal regulations and State of North Carolina compliance policies and N.C. A&Tís Division of Research and Economic Development policies and procedures.

 

C&G staff, other DORED staff and external experts provide training to principal investigators and administrators at N.C. A&T. This training was developed to ensure that those involved in sponsored research follow all current research requirements. The PI is responsible to the university and to the sponsor for assuring that the scope of work for which the award was made is completed, that A&T policies and procedures are adhered to and that funds are expended in accordance with the awarded budget and sponsor terms and conditions. Frequent interactions with principal investigators and college research administrators are scheduled to maintain compliance. As a recipient of federal research funds, N.C. A&T certifies periodically the percentage of effort spent on research projects using its E-Certify system for recording, monitoring, and reporting time and effort certifications of salaried employees. Hourly employees are certified through time sheets.

 

C&G also provides post-award financial services, including budgetary and financial controls, monitoring, and oversight to ensure the integrity and continued success of the research program. In cooperation with the Office of Sponsored Programs (OSP), the C&G Office assists in new award set-up, internal and external grant and contract monitoring, cost-sharing facilitation, effort-reporting coordination, billing, financial report development and submission, final award closeout, Facilities and Administrative (F&A) recovery reconciliation, reporting, audit coordination, and coordination of the federal F&A cost study.

 

N.C. A&T negotiated an indirect cost rate agreement with the Department of Health and Human Services that is based on 44 percent campus or 26 percent off-campus of the Modified Total Direct Costs (MTDC) for research. As stated in the N.C. A&T indirect cost rate agreement, MTDC consists of all salaries and wages, fringe benefits, materials, supplies, services, travel and sub grants and subcontracts up to the first $25,000 of each sub grant or subcontract, regardless of the period covered by the sub grant or subcontract. MTDC excludes equipment, capital expenditures, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each sub grant and subcontract in excess of $25,000.

 

DOREDís policies and procedures adhere to and promote compliance with federal regulations as stated in the Office of Management and Budgetís 2 CFR 200. In addition, DORED complies with the terms and conditions specified in award documents.

 

Supporting Documents

 

1.      Office of Contracts and Grants

2.    Division of Research and Economic Development policies and procedures

3.      DORED Effort Reporting - E-Certify

4.      Office of Sponsored Programs

5.      N.C. A&T Cost Sharing Procedures