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

Compliance Judgment:  In compliance

Narrative

East Carolina University (hereafter, ECU or the institution) has a comprehensive system of post-award management practices that ensure compliance with federal, state, and local laws and sponsor policies that govern externally funded or sponsored research programs. 

The institution’s compliance with this standard is evidenced by its history of OMB A-133 audits with no material weaknesses, reportable conditions, or findings.  ECU is part of the North Carolina statewide single audit report.  The four most recently completed independent audits of federal compliance are FIN-2011-8730; FIN-2010-8730; FIN-2009-8730; FIN-2008-8730 and are located on the North Carolina State Auditor Reports website.

In the last three years, there have been no federal, state or other sponsor audits or desk reviews which resulted in disallowed costs, suspension of program activities, or corrective action plans.

Financial control over sponsored programs is the responsibility of the Vice Chancellor for Research and Graduate Studies (VCRGS) and the Vice Chancellor for Administration and Finance (VCAF).  Both positions report to the Chancellor.

The Office of Grants and Contracts (OGC) reports to the VCRGS and is responsible for all post-award administration of sponsored programs.  OGC, in coordination with other institutional and collegiate offices, monitors compliance and maintains financial control over externally funded sponsored programs.  All transactions for sponsored programs comply with University audit and business practices, as established by the VCAF.   OGC works closely with all of the VCAF-Financial Services offices.

ECU has written policies and practices related to sponsored projects activities which supplement the University business requirements.  In the event of conflict between University and sponsor/OGC policies and practices, the most restrictive policy applies for sponsored programs.  All major policies and procedures and training materials are posted on the OGC website.  Supplemental information related to specific grant procedures is also posted on other ECU business websites (e.g., Accounts Payable, Travel Office and Materials Management.)  

Selected list of Sponsored Program Administration policies:


ECU has a variety of methods to ensure that appropriate control is maintained over sponsored programs:

o        The Office of Research Compliance and Administration (ORCA) has oversight of the committees charged with the day to day activities of research compliance as defined by federal and state regulations.  ORCA monitors Conflict of Interest, Responsible Conduct of Research, Export Controls and environmental hazards.

o        The University & Medical Center Institutional Review Board (UMCIRB) has primary responsibility for protecting the rights and welfare of human research subjects.

o        The Institutional Animal Care & Use Committee (IACUC) has primary responsibility for oversight of the use of animals in research, education and scholarly pursuits.  ECU is AAALAC certified.


Implementation of UNC Finance Improvement and Transformation Initiative (UNC FIT):


In April 2008, in conjunction with Ernst and Young, the UNC system voluntarily reviewed operational practices to assess campuses for best management practices. Subsequently, UNC General Administration (UNCGA) formally established the UNC FIT project in order to ensure consistency in best practices for management and oversight activities for the UNC system.  This was a voluntary collaboration of all of the UNC campuses to develop efficiencies and maintain state-of-the-art procedures.  One aspect of the initiative is establishing and monitoring best practices and minimum requirements for key areas of sponsored programs administration.  Sixty-nine baseline standards and key performance indicators (KPIs) were developed. 

ECU has implemented all of the baseline standards for grants and contracts. Data on six major KPIs are reviewed monthly by UNC-GA, the Chancellor, and the VCRGS.  OGC meets or exceeds all KPI standards related to grants and contracts.

In addition to complying with the UNC standards, OGC further established an ECU Best Practices – KPI Policy for campus PIs and administrators.  This policy outlines standards for local administration of sponsored programs.


Documentation

Reference Title

Location

 ASPIRE

22 ADMINISTRATOR MEETINGS TRAININGS

Award Brief Notification

20 AWARD BRIEF SAMPLE.txt

Baseline standards and key

performance indicators (KPIs)

23 KEY PERFORMANCE INDICATORS

Best Practices – KPI Policy

6 DEPARTMENTAL BEST PRACTICES KPI

Collections

1 COLLECTIONS

Cost Principles – Allowable Costs

2 COST PRINCIPLES - ALLOWABLE COSTS

Cost Share

3 COST SHARE

Cost Transfers

4 COST TRANSFERS

Deficit/Overruns

5 DEFICIT-OVERRUNS

 Departmental Best Practices – KPIs

6 DEPARTMENTAL BEST PRACTICES KPI

   Division of Research and Graduate

   Studies

3.10.5 RGS website

Data Warehouse Inquiries (ODS and

BIC)

15 TOPICS LIST AVAILABLE FINANCE SYSTEM REPORTS

ECU Business Manual

ECU Business Manual

Edge Magazine

edge-2011

Effort Reporting

7 EFFORT REPORTING

Equipment Purchases

8 EQUIPMENT PURCHASES

Exploration and Discovery

Exploration and Discovery

F & A Distributions

9 F and A DISTRIBUTIONS - INDIRECT

FIN-2008-8730

3.10.5 FIN-2008-8730

FIN-2009-8730

3.10.5 FIN-2009-8730

FIN-2010-8730

3.10.5 FIN-2010-8730

FIN-2011-8730

FIN-2011-8730

Gifts vs. Grants

10 GIFT VS GRANT

Graduate Student Tuition Remission

11 GRADUATE STUDENT REMISSIONS

Inside Agromedicine

Inside Agromedicine

Institutional Animal Care & Use

Committee

3.10.5 IACUC Homepage

 North Carolina State Auditor Reports

website

NC Office of the State Auditor

Office of Research Compliance and

Administration

3.10.5 ORCA Homepage

Office of Sponsored Programs

Office of Sponsored Programs

OGC pre-reviews and post-reviews

16 OGC PRIOR APPROVALS

OGC Prior Approval Requirements

16 OGC PRIOR APPROVALS

OGC Training Programs

OGC Training

OGC Webinars

3.10.5 Webinars

OGC website

3.10.5 OGC website

OSP Website: ASPIRE

ASPIRE

Residual Balances – Fixed Fee Awards

12 RESIDUAL BALANCES FIXED FEE AWARDS

Roles and Responsibilities

13 ROLES AND RESPONSIBILITIES

Subject Payments/Incentives

14 SUBJECT PAYMENTS-INCENTIVES

  University & Medical Center

  Institutional Review Board

3.10.5 UMCIRB Homepage