Award HierarchiesCharacteristics of Each

Structure

Ron Schultz (Johns Hopkins), Jennifer Quinn (Brown),Kyle Burkhardt (Princeton), and Claire King (Drexel), Renee Dolan (Michigan State, KC)

What to Expect

Poll the audience Award Hierarchy basics Types of hierarchies Example: NIH 3 year award, $1

million a year awarded for 3 years Pros / Cons of the Award Hierarchy

Show of hands…

Does your school… Use any of the Coeus modules currently?

Are you… Thinking of using Coeus award module

soon? Currently using the Coeus award

module?

What is Award Hierarchy? Award Hierarchy creates relationships

between one or more award ‘variables’: Awards-Accounts-Account Types-Units-Time.

Award Hierarchy is comprised of ‘Tiers’, levels: Fewer Tiers = Easier maintenance/use, fewer

embedded variables. More Tiers = More skill to maintain/use, more

variables displayed.

Different Account numbers are assigned to parent and each child.

What is Award Hierarchy?

The child account will have the same six-digit award number as the Parent award

3-digit extension end of award number is different for each child award created

If the parent is 001575-001, the first child award created is 001575-002, etc.

Award Hierarchy Tier Options The Award Hierarchy creates relationships:

Two-tiers (Parent-child): ▪ relate Award with allocation accounts▪ Brown University

Three or more-tiers (Parent-child-grandchild….):▪ relate Time with Award, and with allocation

accounts.▪ Drexel &▪ Kuali Coeus

Award Hierarchy Tier Options

Variable-tiers (Parent, child, grandchild, and/or great-grandchild)▪ Could be one level or multi-level ▪ Could have multiple child/grandchild/great-

grandchild accts▪ Variety of reasons for child accts.

▪ Each PI or each dept, different OH rates, subcontracts, type of costs, supplemental funding, cost sharing, etc…

▪ Princeton

AH: Two-Tier / Brown

The Parent award reflects the Notice of Grant Award and is linked to the Main Account No. - The Principal Investigator and their Lead Department on the award notice is ultimately responsible for the administration and requirements of that award.

All Award dollars are entered into the Parent and then flow down to children accounts. We track all anticipated dollars only at the Parent level.

AH: Two-Tier / Brown

Child awards are sub accounts associated with the Parent award that are funded by the Parent NGA and have a separate Brown account number. Child Awards are created for various purposes: a) track specific spendingb) equipment purchases c) cross-departmental award administration d) differing Indirect Cost Rates from the Parent

NIH $1 million a year for 3 years

• Year 1 - $1,000,000 Obligated to the Parent / $3,000,000 Anticipated to come in.

• Year 1 - $100,000 Distributed to Child account. A new account is needed for the distribution of funds to another Investigator / Department.

*Notice the Distributable amounts on the Parent

NIH $1 million a year for 3 years

A NEW SEQUENCE is added to the Award record whenever we add new money!!

• Year 2 - $1,000,000 Obligated to the Parent.

• Year 2 - $100,000 Distributed to Child account.

• Year 3 - $1,000,000 Obligated to Parent account / $100,000 Distributed to Child Account.

The Award History Screen

• The History screen on the Money & End Dates tab is a snapshot of the funding cycle of the Award / Accounts.

AH: Three or more-Tier / Drexel

AH: Three or more-Tier / Drexel

Tier One – Project Rollup Master Agreements - Contracts Totaled Obligated and Anticipated Funding No Account Number

Tier Two – Obligated Funding Notice of Grant Awards Main Account Fund Number Reporting Level

Tier Three – Sub Accounts Subcontracts Intercompany Funds for Clinical Faculty

Salaries

AH: Built the same in KC

• View from an Award search

• View from Hierarchy Actions panel in an Award

AH: Three or more-Tier / KC Yr 1

AH: Three or more-Tier / KC Yr 2&3

Obligated dates are updated

AH: Three or more-Tier / KC

KC took transactional approach No longer have to move funds through each tier

Different views available Current vs. Pending Totals only, Dates only, Distributed/Distributable

AH: Variable-Tier / Princeton

Princeton example:

Parent only:

Parent/child:

Parent/child/grandchild:Parent/child/grandchild/great-grandchild:

NIH $1 million a year for 3 years

Princeton simple example:

Princeton multi-tier example: Year 1

Princeton multi-tier example: Year 1

Princeton multi-tier example: Year 2

Princeton multi-tier example: Year 2

Princeton multi-tier example: Year 3

Princeton multi-tier example: Year 3

Two – Tier: Pros/Cons

Brown: Pros:

▪ All accounts under the same award notice are connected in Coeus.

▪ Simple structure quickly identifies main award vs. subaccounts.

▪ Easily roll-up dollars for reporting purposes to main award.

Cons:▪ Cross-departmental parent / child accounts are

sometimes managed by two different individuals.▪ Department of Lead will not have access to

expenditure info of child  ▪ Risk of double counting award dollars if reporting

structure is not built correctly.

Three – Tier: Pros/Cons

Drexel: Pros:

▪ At a glance project funding history ▪ Award Notice shows child distributions▪ Shows supplements▪ Allows for different Overhead Rates▪ Allows for different PI’s and different Proposal Titles

within a award/contract

Cons:▪ When obligating new funding, remembering to add each

parent level▪ New Award reporting runs off of Tier Two not Tier One▪ Does not show cost share funding

Variable– Tier: Pros/Cons

Princeton: Pros:

▪ Only use variable tiers as needed…▪ Each PI, dept, or project▪ Different OH rates▪ Subcontracts▪ Type of costs▪ Supplemental funding▪ Cost sharing

▪ Create only as many as needed Cons:

▪ If the parent lead unit differs from lead unit for child accts▪ Lead unit has ultimate project responsibility ▪ Depending on your financial systems, lead unit might not see children’s

expenditures  (i.e. labor accounting)▪ This causes problems when different units overspend!

▪ Difficulties in making the same change to all accts