SACS Accreditation

3.10.5 Control of Sponsored Research/External Funds

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

X Compliance
    Partial Compliance
    Non-compliance

University Research Services and Administration is one of the five administrative divisions of Georgia State University and is under the formal authority of the Vice President for Research, who reports to the Provost/Vice President for Academic Affairs. The Provost/Vice President for Academic Affairs reports directly to the President. [1]

The Vice President has institutional oversight for a broad range of research activities, including, but not limited to, pre-award and post-award sponsored programs administration. The Assistant V. P./Director, Research & Awards Administration participates in senior staff meetings of the Vice President for Research, provides leadership in organizing and developing administrative and financial management support to the University’s research and sponsored programs operation. The Assistant V. P./Director, Research & Awards Administration is assisted by the Assoc. Director of Sponsored Programs and the Assoc. Director of Research Financial Services who work collaboratively with college and department research administrators to manage the day to day sponsored programs operation.[2] [3]

Pre-award administration at Georgia State University is the responsibility of the Office of Sponsored Programs, which is under the direction of the Assistant V. P./Director, Research & Awards Administration who reports directly to the Vice President for Research. Office of Sponsored Programs is primarily responsible for ensuring compliance with the policies of the university and of sponsoring agencies when assisting in proposal development and budgets and when reviewing, approving, and negotiating proposals submitted to sponsoring agencies.

Post-award administration is delegated to the Office Research Financial Services, and is also under the direction of the Assistant V. P./Director, Research & Awards Administration. Research Financial Services is primarily responsible for ensuring that expenditure transactions are in compliance with applicable laws, regulations, and university policies; preparing and submitting invoices to sponsoring agencies; collecting and distributing funds remitted from sponsoring agencies; collecting and depositing federal letter of credit funds in accordance with applicable federal regulations; preparing periodic financial reports; closing out sponsored projects; and post-award and federal audits. Information about independent audit of all university financial operations, including those pertaining to sponsored research, appears in the university's response to Core Requirement 2.11.1.

Three Cooperative Organizations are authorized by the Board of Regents of the University System of Georgia [4].(a) The GSU Research Foundation, Inc.: Facilitates technology transfer and expedites university-sponsor ties); (b) GSU Foundation, Inc.: Raises funds to support the university’s overall educational mission and (c) GSU Athletic Association: Raises funds to support the university’s intercollegiate athletic programs. (Cf. Standard 3.2.13 for a fuller discussion of institution-related foundations.)

Each Cooperative Organization is governed by a Board of Directors.At least one of the directors of each must be the university president or the president’s designee. The president or designee serving as a board member of a Cooperative Organization is considered an ex officio board member, not subject to term limits applicable to elected board members.

Each Cooperative Organization prepares an annual budget that is approved by its governing board. All finance and accounting employees are official university employees. Each Cooperative Organization is required to undergo an annual, independent audit [5], [6], [7]. The summary results of these audits are published annually in the Georgia State University Annual Report.

Indirect Cost Rate Determination and Negotiation

For grants and contracts managed by University Research Services and Administration, the Office of Management and Budget (OMB) Circular A-21 [8] establishes principles for determining costs applicable to grants, contracts, and other agreements with educational institutions. These principles are designed so that the federal government pays its fair share of the total cost for the services provided under all grants and contracts. Prior to 1980, A-21 specified that indirect cost [now called Facilities and Administrative (F&A) rates] would be applied only to salaries and wages. In 1979 protracted negotiations among OMB, federal agencies, and universities led to a major revision of Circular A-21. One of the biggest changes in this revision was the establishment of Modified Total Direct Costs (MTDC) as the standard basis for distributing indirect costs among projects. The direct costs are those costs that can be identified specifically with a particular project or that can be directly assigned to such activities relatively easily with a high degree of accuracy. The MTDC are all direct costs except capital expenditures and subcontracts greater than $25,000. The use of MTDC as the basis for distributing F&A costs was first used in fiscal year 1981. F&A costs are those real costs incurred in the conduct of the research enterprise which benefit research in general but which cannot be specifically identified with any particular project. These F&A costs include depreciation on buildings and equipment, physical plant operations and maintenance, administration and general expenses, departmental administration, sponsored projects administration, library, and student administration and services. A portion of these institute-wide expenses are allocated to research based on the extent to which they support only the research activity. Allocations are based on space occupied, number of people involved in research activities, or on research expenditures.

1. Office of the Vice President for Research, Georgia State University, Organization Chart
2. Office of Sponsored Programs, general information about proposal development 
3. Office of Sponsored Programs, general information about awards management
4. Cooperative Organizations
5. Exerpt from University Foundation Audit report
6. Exerpt from Athletic Association Audit report
7. Exerpt from University Research Foundation Audit report
8. Office of Management and Budget (OMB) CircularA-21