Leading Excellence in Research Costing Practices
2016PROGRAM AGENDA
Half-Day Pre-ConferenceWorkshops
Tuesday, November 1:
8:30 a.m. – (Noon) 12:00 p.m. (30 Minute Refreshment Break)
Subrecipient Monitoring: What Is It and When Is It Enough?
Lead Presenter:HURON CONSULTING GROUP
Additional Presenters:University Panelists
Description: The presenters will lay the foundation of what has become known as “subrecipient monitoring” from the days of the Circulars to today having more focus and attention placed on expectations for oversight and monitoring of our partners in sponsored research efforts. All of us have some sort of monitoring programs, but when are we certain that what we have and what we are doing is enough to meet those expectations? Processes and systems – systems and processes, when is it enough! Join us for open conversation and sharing of practices by a panel of University subject matter experts on their working solutions/systems designed to meet the requirements and expectations of effective subrecipient monitoring.
Prerequisite: Participants should have a basic understanding of subrecipient monitoring requirements.
Learning Objectives: Under Development
1:30 p.m. – 5:00 p.m. (30 Minute Refreshment Break)
Service Centers: The ‘Building Blocks’ of Rate Development and Management to an In-Depth Look at Technology Infrastructures
Lead Presenter: HURON CONSULTING GROUP
Additional Presenters: University Panelists
Description: The presenters will first focus on the fundamentals of service center costing and management. Fundamentals will include terminology/definitions, Uniform Guidance (2 CFR Part 200) considerations and costing basics in rate development/rate maintenance. Participants will use skills and knowledge through interaction using a case study. Focus of the workshop will shiftto more advanced topics including discussions related to recent movements toward incorporating research computing and infrastructure needs into service center/recharge models.
Prerequisite: Participants should have a basic understanding of service center requirements.
Learning Objectives: Under Development
Noon – 1:30 p.m.:
Lunch is on your own.
MAIN CONFERENCE - GENERAL SESSIONS
Wednesday, November 2:
xxx a.m. - xxx a.m.Breakfast (Newcomers – Look for the reserved tables to meet and greet!)
7:00 a.m. - 8:30 a.m. Registration
8:30 a.m. - 9:00 a.m.Welcome to NACCA (Program Committee/Guest Speaker)
9:00 a.m. – 10:15 a.m.
The Treatment of Utility Costs and the Utility Cost Adjustment (UCA): Impacts and Management Under the Uniform Guidance
Lead Presenter: ATTAIN LLC
Additional Presenter:
Description:The Uniform Guidance (2 CFR Part 200) published in the Federal register on December 24, 2014 is unique because certain rules are complex and unclear even to veteran administrators! In their response to OMB-2015-011, the Council on Government Relations (COGR) stated that the Utility Cost Adjustment (UCA) in Appendix III, B.4.c may be the single most confusing section of the UG. The UCA is associated with the identification and recovery of utility and utility costs, typically the largest uncapped pool of costs in the indirect cost rate for institutions of Higher Education (IHEs). Case studies will be incorporated to enhance understanding and awareness.
Prerequisite: Participants should understand the fundamentals of the utility cost adjustment (UCA).
Learning Objectives:
- Understanding what the UCA really means and how it is calculated.
- From a case study, participants will gain and understand methods to improve the identification and recovery of Operations and Maintenance Costs (O&M).
- Participants will gain insight to ongoing efforts to simplify the application of the UCA.
10:15 a.m. - 10:30 a.m.Break
10:30 a.m. – 11:45 a.m.
NSF OIG Update
Lead Presenter: NSF Office of Inspector General for Audit
Description: The NSF OIG representative will update us with current NSF audit issues and trends, as well as cover NSF OIG audit planning, approaches, communication, and automated technologies for NSF operational and grant oversight. The presentation will also explore government-wide topics being addressed in the Federal audit community.
Prerequisite: Participants should be familiar with the National Science Foundation (NSF) as a funding entity.
Learning Objectives: Under Development
11:45 a.m. - 1:15 p.m.Lunch
1:15 p.m. – 2:30 p.m.
Internal Controls: Make Sure You Have Them!
Lead Presenter: HURON CONSULTING GROUP
Additional Presenters: University Panelists
Description: This session will expand on the Uniform Guidance (2 CFR Part 200) and its mention of the importance of a system and presence of internal controls throughout the guiding document. Presenters will discuss what recommended actions to take to try and satisfy reviewers through the implementation of sound practices and documentation. An understanding and linkages to COSO will be incorporated.
Prerequisite: None
Learning Objectives:Under Development
2:30 p.m. – 3:30 p.m.
GASB/FSB/OMB Financial Reporting Update for Institutions of Higher Education
Lead Presenter: NAVIGANT CONSULTING
Description:Within the last year, the Financial Accounting Standards Board (FASB), the Governmental Accounting Standards Board (GASB) along with the Office of Management and Budget (OMB) via the Uniform Guidance (2 CFR Part 200) have issued standards that affect various aspects of both public and private institutions of higher education and how they do business. Learn how these changes will assist your institution in meeting its financial reporting requirements.
Prerequisite:Basic awareness of Governmental (GASB) and Financial Accounting Standards (FASB).
Learning Objectives:
Learn how these changes will assist your institution in meeting its financial reporting requirements.
3:30 p.m. – 3:45 p.m.Refreshment Break
3:45 p.m. – 5:00 p.m.
F&A Negotiations
Lead Presenter: MAXIMUS
Additional Presenters: University Panelists
Description:This session will focus on experiences that both the consulting subject matter experts and some institutions have encountered as part of their recent indirect cost (F&A) negotiations. The presentation will also focus on strategies and changes that institutions have implemented to improve their indirect cost (F&A) Proposals, which will help during the negotiation process. Additionally, we will identify how some institutions have reacted to and perhaps adjusted F&A strategies with respect to the Uniform Guidance.
Prerequisite: Participants should have a solid understanding of the indirect cost (F&A) rate negotiation process.
Learning Objectives:Under Development
5:00 p.m. - 6:30 p.m.Reception andExhibitor Fair
Description: Be sure to visit the Exhibitor Fair for valuable information about products and services available to assist your institution in addressing issues related to college cost accounting and a number of compliance responsibilities. This is always a wonderful opportunity to network, reconnect, enjoy refreshments and express our thanks to our conference sponsors!
Thursday, November 3:
XXX a.m. –9:00 a.m.Breakfast
9:00 a.m. – 10:15 a.m.
Uniform Guidance Updates: Where are We Now?
Lead Presenter:ATTAIN, LLC
Description:Well here we are a year and a half after the Uniform Guidance (2 CFR Part 200) (the UG) became reality! How are we doing, where are in relation to the expectations of the UGand what has changed for us? Let’s take a look! Your questions, experiences and comments are welcome!
Prerequisite: Participants should have a basic understanding of the Uniform Guidance.
Learning Objectives:Under Development
10:15 a.m. - 10:30 a.m.Break
10:30 a.m. – 11:45 a.m.
Representative Reimbursements on the “F” Component of the F&A Rate
Lead Presenter: HCA MANAGEMENT
Additional Presenter: TBD
Description: OMB Circular A-21 (now the Uniform Guidance) provides information on the identification and assignment of costs for buildings, capital improvements, and equipment. This session/presentation will illustrate how to properly establish consistent fixed asset accounting classes and the allocation of the depreciation generated to establish a representative recovery on the components of submitted indirect cost rate. The following components of the “F” cost pools will be discussed in an effort to assist University properly recover representative costs reimbursements.
Facility Costs – “F”
Building Depreciation
Equipment Depreciation
Interest Expense on Buildings
Operation and Maintenance
Utilities
Various O&M pools
Prerequisite: Basic knowledge of fixed asset cost accounting and indirect (F&A) costs.
Learning Objectives:
- The biggest changes that have impacted facility cost depreciation with the introduction of the Uniform Guidance (UG) guidelines.
- Discussion on recharge costs associated with the Utility Cost Adjustment (UCA) Proactive measure’s peer Universities are taking to conform tothe Uniform Guidance (UG).
- Obtaining a representative F&A recovery of depreciation allocation(s) while remaining consistent with University accounting policies and UG guidelines on building and equipment components and life assignments.
11:45 a.m. - 1:15 p.m.Lunch
1:15 p.m. – 2:30p.m.
University Best Practices
Moderator: HURON CONSULTING GROUP
Panelists:University Experts
Description: The panelists will share institutional practices on costing management topics that often carry financial risks and can find their way into audit reports. How have specific practices changed or been enhanced since the Uniform Guidance (UG) implementation? The panel will also be prepared to receive your questions!
Prerequisite: General knowledge of consistent post-award costing practices and the Uniform Guidance (UG).
Learning Objectives:
- Participants will directly interact with university peer experts on direct and indirect costing given Uniform Guidance regulations.
- Participants will gain insights to university best practices at a detailed level.
- Participants will return to their institutions with proven positions and processes for further discussion and possible implementation in the pursuit of enhanced management and compliant practices.
2:30 p.m. – 3:30 p.m.
Council on Governmental Relations (COGR) Update
Lead Presenter: David Kennedy, Director, Costing Policies and Studies, Council on Governmental Relations
Description: David Kennedy will provide an update and analysis of the latest developments affecting research administration from Washington DC.
Prerequisite: Participants should be aware of COGR’s role as related to extramural federal funding.
Learning Objectives:
Participants will be updated on current issues impacting research under consideration by the Administration and Congress
3:30 p.m. – 3:45 p.m.Refreshment Break
3:45 p.m. – 5:00 p.m.
How to Discuss Indirect Costs with Upper Administration
Lead Presenter:MAXIUMS
Additional Presenters: University Panelists
Description:Facilities and Administrative (F&A) rates generate anywhere from thousands to millions of dollars in revenue for higher education institutions annually.It is critical for upper administration to understand what factors impact the calculation and how to maximize the recovery of costs through the F&A rate and direct charging to sponsored projects.It is important to inform university administrators of the barriers and opportunities for recovering both indirect and direct costs.
Prerequisite: Participants should be aware upper administration’s role in indirect cost rate development as their decisions impact the core of institutional costing.
Learning Objectives:Under Development
Friday,November 4:(WEAR your University Colors!!)
XXX a.m. - 9:00 a.m.Breakfast
8:00 a.m. – 9:00 a.m.
Tentative - Departmentof Health and Human Services Office of Inspector General (OIG) Updates
Lead Presenter:DHHS Office of Inspector General – Regional Office
Description: Want to know what is happening in the coming year with the DHHS and OIG activities? Want to hear about some recent audit outcomes, hot topics and concerns from the OIG community? Join this session for answers to these questions. This session will also provide the opportunity to ask for feedback on any costing, internal control or procedural topics that you may be wrestling with. It is likely that we can even talk about the OIG’s interpretation on some of the Uniform Guidance (UG) costing, administrative and audit changes.
Prerequisite: Participants should be aware of the OIG’s mission and high level/current topics related to extramural federal funding.
Learning Objectives:
- Participants will learn of the OIG’s fiscal year 2017 audit plans.
- Participants will learn of recent audit findings and areas of concern.
- Participants can proactively react at their institutions by reviewing practices and policies in advance of an audit.
9:00 a.m. – 9:45 a.m.
DHHS Cost Allocation Services(CAS) Update
Presenter(s): DHHS Cost Allocation Services
Description:CAS representatives will provide an update from DHHS Cost Allocation Services.
Prerequisite: Participants should have a firm foundation with indirect costing/allocation practices.
Learning Objectives:
- Participants will receive updates on the activities of DHHS Cost Allocation Services.
- Participants will gain knowledge about current issues impacting indirect cost (F&A) rate proposals and negotiations.
9:45 a.m. – 10:15 a.m.Refreshment Break and Time for Room Check Out
10:15 a.m. – 11:00 a.m.
Tentative: ONR Update
Presenter: University Business Affairs Office of Naval Research (ONR)
Description:Updates will be provided from the Office of Naval Research.
Prerequisite: Participants should be familiar with the Office of Naval Research (ONR) as a funding entity.
Learning Objectives:
- Participants will receive updates on ONR/DOD grant and contract policies.
- Participants will gain knowledge about current issues impacting indirect cost (F&A) rate proposals and negotiations.
11:00 a.m. – 12:00 p.m.
Federal Panel: Questions and Answers Along with Open Discussions
Moderator: Gary Talesnik
Panelists:Federal Representatives
Description: This is your chance to have your questions answered! A panel of representatives from the federal government will respond to questions submitted by attendees.
Prerequisite: Participants should have a firm background in costing practices and an awareness of current events impacting federally funded sponsored programs.
Learning Objectives:
- Participants will directly interact with federal agency representatives on costing practices.
- Participants will gain deep insights to federal costing and regulatory positions.
- Participants will obtain direct responses and information to their questions to better clarify stewardship responsibilities.
12:00 p.m.Closing Remarks and Conference Adjourned
Special Thanks to the Following:
2016 NACCA Program Committee:
Sharon Brooks (co-chair) – Duke University
Cathy Snyder (co-chair) – Vanderbilt University
Shelly Benson – University of Illinois – Urbana-Champaign
Andres Chan – University of Southern California
Mike Legrand – University of California – Davis
Tracy Walters – University of Connecticut
Kathleen Larmett – NCURA
Tracey King – NCURA
Continuing Professional Education
NCURA is a program sponsor with the National Registry of CPE Sponsors.
This program is administered by the National Association of State Boards of Accountancy (NASBA)* to sponsor and award Continuing Professional Education (CPE's) to accounting professionals.
To receive CPE credit you must sign in daily at the Registration Desk. Certificates will be e-mailed to registrants. In accordance with the standards of the National Registry of CPE Sponsors, 50 minutes equals 1 CPE.
National Council of University Research Administrators is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.
Complaints regarding registered sponsors may be addressed to:
The National Registry of CPE Sponsors
150 Fourth Avenue North
Nashville, TN, 37219-2417
Web site: