With many thanks to the executive directors listed below for their input and
persistence as we worked through many drafts, NAVREF is very pleased to
offer draft sample financial and research/education administration policies
and procedures for small staff NPCs.
- Erica Brown, Executive Director, The Research
Corporation of Long Island, Northport, NY
- Mary Jo Brady, Executive Director, Metropolitan Detroit
Research and Education Foundation, Detroit, MI
- Dee Vasquez, Executive Director, Augusta Biomedical
Research Corporation, Augusta, GA
These samples were developed primarily for NPCs with just one or two
administrative staff members because they face particular challenges in
achieving adequate segregation of duties for purposes of internal controls.
However, we hope the samples also will be useful to larger-staff NPCs as a
tool for cross-checking their own.
We are offering these samples as drafts. If you have edits or suggestions to offer, please send them to
Barbara West at
bwest@navref.org.
A few notes and caveats:
-
The samples are organized in two documents: 1) financial policies and procedures; and 2) research/education administration policies and procedures. The latter may form the basis for a separate “Principal Investigator Handbook” that could be used to inform PIs about how to access your NPC’s services.
-
Items that must be customized are highlighted in yellow.
However, it is critically important for anyone using these
samples to read each policy and each procedure, and to
tailor them to suit their own staffing situation and
preferences. We have made suggestions, but you may have
equally – or more – effective alternatives. The goal should
be to have policies and procedures that you will actually
follow.
-
It is customary for the board of directors to review and
approve an organization’s policies. Procedures may be
developed and implemented by staff. However, it is advisable
to have at least one board member review procedures with
staff to confirm that the procedures provide adequate detail
and segregation of duties.
Although we are offering 60 samples, this does not constitute all of the policies and procedures an NPC needs. We kept the focus on items that have a financial aspect to them. For example, human resource policies and procedures are not included unless they have a financial aspect. HR policies should be addressed separately and in accordance with state law. Additionally, although all corporations must have a whistleblower protection policy, one has not been included. For sample whistleblower protection policies:
The small staff NPC samples do not take into
consideration state laws. Be sure to consult your accountant
to ensure compliance with state laws that impact financial
policies and procedures.
The financial samples were not designed to meet
standards applicable to management of federal funds. Many of
them will satisfy those requirements, but compliance with
the OMB Circular A-122 cost principles and A-133 audit
standards was not the objective.
Supplemental forms and policies:
-
The policies reference a number of forms. Rather than
offering specific samples, we recommend that you check out
the forms posted on NPC web sites and adapt the ones you
prefer to suit your own purposes. The executive directors of
the following NPCs have graciously allowed us to suggest
that you take a look at their forms. If any others would
like to be added to the list, please send Barbara West an email:
-
The research/education document references an NPC
Services Emergency Management Continuity of Operations Plan. Please
click here
for a sample.
-
A sample record retention policy is included, but does
not contain a detailed schedule. Please
click here
for a sample schedule. A Google search will also turn up sample
schedules.
For the small staff NPC sample policies and
procedures, please go to:
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