13.5 Control of sponsored research/external funds

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

Judgment

x Compliance o Non-Compliance o Partial Compliance

Narrative

Financial control over UL Lafayette sponsored research and programs is the responsibility of the Office of the Vice President for Research, Innovation, and Economic Development (VPRIED) and the Vice President for Administration and Finance (VPAF). The VPRIED is tasked with pre-award responsibilities and reports to the Provost and Vice President for Academic Affairs. The VPAF maintains post-award administration and compliance and reports directly to the President. This is shown in the University’s Organizational Chart, and individual positions are detailed in the organizational charts for the Office of Research and Sponsored Programs (ORSP) and Sponsored Programs Finance Administration and Compliance (SPFAC).

The Office of Research and Sponsored Programs (ORSP), which reports to the VPRIED, is responsible for pre-award administration tasks that include the review and processing of proposals for research programs. ORSP provides oversight and support at the proposal stage for budgeting, cost sharing, indirect cost calculations, subcontracts, and other related issues to proposal submission for externally funded sponsored research. All proposals are routed for approval by the ORSP, SPFAC, Vice President for Administration and Finance, and the VPRIED through the Internal Proposal Approval Form (IPAF) website. These approvals must be obtained prior to submitting proposals to potential sponsors. All proposals contain an IPAF to verify that the required documentation and reviews have occurred. ORSP closely reviews all proposal budgets, subcontracts, and indirect cost calculations to ensure accuracy and makes any necessary revisions prior to submission.

The Office of Sponsored Programs Finance Administration and Compliance (SPFAC) manages all post-award administration activities and reports to the VPAF. SPFAC oversees and manages award negotiation, expenditure review and approval, research accounting, compliance, reporting, and closeouts for all sponsored agreements. All expenditures associated with sponsored programs are reviewed and approved by SPFAC to ensure that cost principles, consistency, allowability, allocability, and reasonability, are met as seen in the Sample Approved Expenditures. All sponsored program agreements are routed with an Award Data Sheet for approvals by the Principle Investigator, Operational Review, the VPRIED, the VPAF, and the Provost and Vice President for Academic Affairs, who is the Authorized Representative for the University and the signature authority.

Procedures and policies governing the proposal process and expenditures of external funds, such as the Investigator Toolkit, are provided on the ORSP and SPFAC websites.

In FY2018, a total of $55 million in expenditures were processed on externally sponsored programs through SPFAC. In association with the A-1 audit, conducted by the Louisiana Legislative Auditor, over $20 million were directly related to federal awards. The audit found “no material weaknesses” in financial reporting or internal control. There was no management letter issued in FY2018.