Louisiana State University and A&M College

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  2. COMPLIANCE CERTIFICATION
  3. PART 1. Signatures Attesting to Compliance
  4. PART 2. List of Substantive Changes Approved Since the Last Reaffirmation
  5. PART 3. Institutional Assessment of Compliance
    1. Section 2: Core Requirements
      1. 2.1 Degree-granting Authority
      2. 2.2 Governing Board
      3. 2.3 Chief Executive Officer
      4. 2.4 Institutional Mission
      5. 2.5 Institutional Effectiveness
        1. 2.5 Institutional Effectiveness (Continued)
      6. 2.6 Continuous Operation
      7. 2.7.1 Program Length
        1. 2.7.1 Program Length (Continued)
      8. 2.7.2 Program Content
      9. 2.7.3 General Education
      10. 2.7.4 Course work for Degrees
      11. 2.8 Faculty
      12. 2.9 Learning Resources and Services
      13. 2.10 Student Support Services
        1. 2.10 Student Support Services (Continued)
      14. 2.11.1 Financial Resources
      15. 2.11.2 Physical Resources
    2. Section 3: Comprehensive Standards
      1. 3.1.1 Mission
      2. 3.2.1 CEO evaluation/selection
      3. 3.2.2 Governing board control
      4. 3.2.3 Board conflict of interest
      5. 3.2.4 External Influence
      6. 3.2.5 Board dismissal
      7. 3.2.6 Board/administration distinction
      8. 3.2.7 Organizational structure
      9. 3.2.8 Qualified administrative/academic officers
      10. 3.2.9 Personnel appointment
      11. 3.2.10 Administrative staff evaluations
      12. 3.2.11 Control of intercollegiate athletics
      13. 3.2.12 Fund-raising activities
      14. 3.2.13 Institution-related entities
      15. 3.2.14 Intellectual property rights
      16. 3.3.1 Institutional Effectiveness
        1. 3.3.1.1
          1. 3.3.1.1 (Continued)
        2. 3.3.1.2
        3. 3.3.1.3
          1. 3.3.1.3 (Continued)
        4. 3.3.1.4
          1. 3.3.1.4 (Continued)
        5. 3.3.1.5
          1. 3.3.1.5 (Continued)
      17. 3.4.1 Academic program approval
      18. 3.4.2 Continuing education/service programs
      19. 3.4.3 Admissions policies
      20. 3.4.4 Acceptance of academic credit
      21. 3.4.5 Academic policies
      22. 3.4.6 Practices for awarding credit
      23. 3.4.7 Consortial relationships/contractual agreements
      24. 3.4.8 Noncredit to credit
      25. 3.4.9 Academic support services
        1. 3.4.9 (Continued)
        2. 3.4.9 (Continued - 2)
      26. 3.4.10 Responsibility for curriculum
      27. 3.4.11 Academic program coordination
      28. 3.4.12 Technology use
      29. 3.5.1 General education competencies
      30. 3.5.2 Institutional credits for a degree
      31. 3.5.3 Undergraduate program requirements
      32. 3.5.4 Terminal degrees of faculty
      33. 3.6.1 Post-baccalaureate program rigor
        1. 3.6.1 Post-baccalaureate program rigor (Continued)
      34. 3.6.2 Graduate curriculum
      35. 3.6.3 Institutional credits for a graduate degree
      36. 3.6.4 Post-baccalaureate program requirements
      37. 3.7.1 Faculty competence
      38. 3.7.2 Faculty evaluation
      39. 3.7.3 Faculty development
      40. 3.7.4 Academic freedom
      41. 3.7.5 Faculty role in governance
      42. 3.8.1 Learning/information resources
      43. 3.8.2 Instruction of library use
      44. 3.8.3 Qualified staff
      45. 3.9.1 Student rights
      46. 3.9.2 Student records
      47. 3.9.3 Qualified staff
      48. 3.10.1 Financial Stability
      49. 3.10.2 Financial aid audits
      50. 3.10.3 Control of finances
      51. 3.10.4 Control of sponsored research/external funds
      52. 3.11.1 Control of physical resources
      53. 3.11.2 Institutional environment
      54. 3.11.3 Physical facilities
      55. 3.12.1 Substantive change
      56. 3.13 Policy compliance
        1. 3.13.1 "Accrediting Decisions of Other Agencies"
        2. 3.13.2. "Collaborative Academic Arrangements: Policy and Procedures"
        3. 3.13.3. "Complaint Procedures Against the Commission or Its Accredited Institutions"
        4. 3.13.4. "Reaffirmation of Accreditation and Subsequent Reports"
          1. 3.13.4.a.
          2. 3.13.4.b.
      57. 3.14.1 Publication of accreditation status
      58. 3.13.5. "Separate Accreditation for Units of a Member Institution"
        1. 3.13.5.a.
        2. 3.13.5.b.
    3. Section 4: Federal Requirements
      1. 4.1 Student Achievement
      2. 4.2 Program curriculum
        1. 4.2 Program curriculum (Continued)
      3. 4.3 Publication of policies
      4. 4.4 Program length
        1. 4.4 Program length (Continued)
      5. 4.5 Student complaints
      6. 4.6 Recruitment materials
      7. 4.7 Title IV program responsibilities
      8. 4.8 Distance and correspondence education
        1. 4.8.1
        2. 4.8.2
        3. 4.8.3
      9. 4.9 Definition of credit hours
  6. PART 4. Institutional Summary Form Prepared for Commission Reviews
  7. FOCUSED REPORT
  8. QUALITY ENHANCEMENT PLAN (QEP)
Home > PART 3. Institutional Assessment of Compliance > Section 3: Comprehensive Standards > 3.10.4 Control of sponsored research/external funds

3.10.4 Control of sponsored research/external funds

The institution maintains financial control over externally funded or sponsored research and programs. (Control of sponsored research/external funds)

Compliance Status

Louisiana State University and A&M College is in compliance with this principle.

Narrative

Louisiana State University and A&M College (LSU) maintains financial control over externally funded sponsored programs.  Both the Office of Sponsored Programs (OSP), under the direction of the vice chancellor for research and economic development, and Sponsored Program Accounting (SPA) under the direction of the associate vice chancellor for accounting and financial services, ensure LSU is in compliance with this principle [1].  OSP manages the pre-award administration and non-financial aspects related to externally funded sponsored programs, while SPA manages the post-award administration of sponsored programs.  Both offices work closely together to maintain campus-wide adherence to university cost accounting standards and other policies and procedures designed to ensure proper financial control of sponsored programs, including the following aspects:

  • compensation limitations [2]
  • indirect cost allowances on grants and contracts [3]
  • outside employment of university employees [4]
  • placement of sponsored agreements [5]
  • the radiation protection program  [6]
  • intellectual property (the distribution of royalties and other matters) [7]
  • contracts between the university and selected employees [8]
  • proposal review and approval procedures [9]
  • employee records and confidentiality [10]
  • confidentiality in sponsored projects [11]
  • the misuse of drugs or alcohol [12]
  • university intellectual property rights in sponsored research projects [13]
  • research misconduct [14]
  • illegal or abusive use of alcohol or other drug use by students [15]
  • “distributable” royalties [16]
  • LSU financial conflicts in research [17]
  • service centers and recharge operations [18]
  • the distinction between gifts and sponsored agreements [19]
  • cost sharing and matching on sponsored projects [20]
  • cost transfers on sponsored projects [21]
  • cash incentive payments of $50 or less to participants in sponsored programs [22]
  • unallowable costs for sponsored programs [23]. 

These policies and procedures are described in detail on the LSU OSP and SPA Web pages including

  • OSP programs [24]
  • OSP guide [25]
  • OSP oversight committees on compliance and special approvals [26]
  • OSP training resources [27]
  • SPA resources [28]
  • Post award administration manual [29]
  • Personnel activity reports (PAR) manual [30]
  • SPA quick reference guide [31]
  • Current facilities and administrative costs (F&A) and fringe benefit (FB) rate agreement [32]
  • Department of Health & Human Services response to DS-2 [33]
  • LSU’s cost accounting standards board disclosure statement for educational institutions [34]
  • SPA’s training resources [35].

The financial data for externally funded sponsored programs interfaces with and is maintained within the university financial records and provides official financial data for these programs.  Financial controls for externally funded programs are audited annually by the Office of Louisiana Legislative Auditors Office, which performs the OMB Circular A-133 audit, including the following documents:  

  • FY 2012 single audit report for the State of Louisiana [36]
  • FY 2012 management letter [37]
  • FY 2012 A-133 audit letter for LSU [38]
  • FY 2011 single audit report for the state of Louisiana [39]
  • FY 2011 management letter [40]
  • FY 2011 A-133 audit letter for LSU [41]
  • FY 2010 single audit report for the state of Louisiana [42]
  • FY 2010 management letter [43]
  • FY 2010 A-133 audit letter for LSU [44].

The OMB A-133 audits for the last two years have disclosed no findings for federal financial aid for Louisiana State University, and there were no significant deficiencies in internal control over compliance applicable to major federal award programs. The audit for 2013 will not be ready at the time of submission of the compliance report, but is expected prior to the visit of the SACSCOC on-site committee [45].

The director of SPA is responsible for the financial control over sponsored programs.  The executive director of OSP is also an experienced professional and is responsible for all proposal and award activities for the university.  Of the 33 total employees, five are certified public accountants, nine are certified research administrators, seven hold masters’ degrees, and one has a PhD degree.

Both offices hold training sessions throughout the year.  Employees of both offices are members and officers in LSU Administrators of Sponsored Programs.  This organization meets four times each year to assist its members in the performance of their duties and to provide professional development by supplying information resources and facilitating exchange of knowledge. 

Proposal and award processing is managed via the Sponsored Programs System (SPS) [46], an electronic research administration routing and approval system that automatically routes all proposals through the appropriate administrative approval chain.  SPS also serves as the central database for all proposal and award information.

The Office of Research & Economic Development (ORED) [47] promotes advanced research, creative scholarship, and economic development.  ORED identifies and provides funding opportunity information to university researchers and is responsible for regulatory requirements for scientific research, including those pertaining to the Institutional Review Board, conflicts of interest, research misconduct, and research involving human subjects and animals. These policies and procedures are described in detail on the Web pages that address

  • Institutional Review Board [48]
  • Institutional Animal Care and Use Committee Resources [49]
  • Inter-Institutional Biological and Recombinant DNA Safety Committee [50]
  • Radiation Safety [51].
File Attachments:
  1. [1] ORED Organizational Chart [1] ORED Organizational Chart
  2. [2] Compensation Limitations [2] Compensation Limitations
  3. [3] Indirect Cost Allowances on Grants and Contracts [3] Indirect Cost Allowances on Grants and Contracts
  4. [4] Outside Employment of University Employees [4] Outside Employment of University Employees
  5. [5] Placement of Sponsored Agreements [5] Placement of Sponsored Agreements
  6. [6] Radiation Protection Program [6] Radiation Protection Program
  7. [7] Intellectual Property: Distribution of Royalties and Other Matters [7] Intellectual Property: Distribution of Royalties and Other Matters
  8. [8] Contracts between the University and Selected Employees [8] Contracts between the University and Selected Employees
  9. [9] Proposal Review and Approval Procedures [9] Proposal Review and Approval Procedures
  10. [10] Employee Records Confidentiality [10] Employee Records Confidentiality
  11. [11] Confidentiality in Sponsored Projects [11] Confidentiality in Sponsored Projects
  12. [12] Misuse of Drugs or Alcohol [12] Misuse of Drugs or Alcohol
  13. [13] University Intellectual Property Rights in Sponsored Research Projects [13] University Intellectual Property Rights in Sponsored Research Projects
  14. [14] Research Misconduct [14] Research Misconduct
  15. [15] Illegal/Abusive Use of Alcohol/Other Drug Use by Students [15] Illegal/Abusive Use of Alcohol/Other Drug Use by Students
  16. [16] “Distributable” Royalties [16] “Distributable” Royalties
  17. [17] LSU Financial Conflicts of Interest in Research [17] LSU Financial Conflicts of Interest in Research
  18. [18] Service Centers and Recharge Operations [18] Service Centers and Recharge Operations
  19. [19] Distinction Between Gifts and Sponsored Agreements [19] Distinction Between Gifts and Sponsored Agreements
  20. [20] Cost Sharing and Matching on Sponsored Projects [20] Cost Sharing and Matching on Sponsored Projects
  21. [21] Cost Transfers on Sponsored Projects [21] Cost Transfers on Sponsored Projects
  22. [22] Cash Incentive Payments ($50 or Less) to Participants in Sponsored Programs [22] Cash Incentive Payments ($50 or Less) to Participants in Sponsored Programs
  23. [23] Unallowable Costs for Sponsored Agreements [23] Unallowable Costs for Sponsored Agreements
  24. [24] Office of Sponsored Programs [24] Office of Sponsored Programs
  25. [25] OSP Guide [25] OSP Guide
  26. [26] Compliance & Special Approvals [26] Compliance & Special Approvals
  27. [27] OSP Training Resources [27] OSP Training Resources
  28. [28] Sponsored Program Accounting (SPA) Website [28] Sponsored Program Accounting (SPA) Website
  29. [29] Post Award Administration Manual [29] Post Award Administration Manual
  30. [30] Personnel Activity Reports (PAR) Manual [30] Personnel Activity Reports (PAR) Manual
  31. [31] SPA Quick Reference Guide [31] SPA Quick Reference Guide
  32. [32] Current F&A and Fringe Benefit (FB) Rate Agreement [32] Current F&A and Fringe Benefit (FB) Rate Agreement
  33. [33] DHHS Response to DS-2 [33] DHHS Response to DS-2
  34. [34] LSU’s Cost Accounting Standards Board Disclosure Statement (CASB DS-2) [34] LSU’s Cost Accounting Standards Board Disclosure Statement (CASB DS-2)
  35. [35] SPA Training Resources [35] SPA Training Resources
  36. [36] FY 2012 Single Audit Report for the State of LA [36] FY 2012 Single Audit Report for the State of LA
  37. [37] FY 2012 Management Letter [37] FY 2012 Management Letter
  38. [38] FY 2012 A-133 Audit Letter for LSU [38] FY 2012 A-133 Audit Letter for LSU
  39. [39] FY 2011 Single Audit Report for the State of LA [39] FY 2011 Single Audit Report for the State of LA
  40. [40] FY 2011 Management Letter [40] FY 2011 Management Letter
  41. [41] FY 2011 A-133 Audit Letter for LSU [41] FY 2011 A-133 Audit Letter for LSU
  42. [42] FY 2010 Single Audit Report for the State of LA [42] FY 2010 Single Audit Report for the State of LA
  43. [43] FY 2010 Management Letter [43] FY 2010 Management Letter
  44. [44] FY 2010 A-133 Audit Letter for LSU [44] FY 2010 A-133 Audit Letter for LSU
  45. [45] Letter notifying SACSCOC of Institutional Audit after Submission of Compliance Report [45] Letter notifying SACSCOC of Institutional Audit after Submission of Compliance Report
  46. [46] SPS User Manual [46] SPS User Manual
  47. [47] Office of Research & Economic Development [47] Office of Research & Economic Development
  48. [48] Institutional Review Board [48] Institutional Review Board
  49. [49] Institutional Animal Care and Use Committee Resources [49] Institutional Animal Care and Use Committee Resources
  50. [50] Inter-Institutional Biological and Recombinant DNA Safety Committee [50] Inter-Institutional Biological and Recombinant DNA Safety Committee
  51. [51] Radiation Safety [51] Radiation Safety
Author: Stephenie Franks
Last modified: 7/1/2015 8:33 AM (EDT)