Research Administration Townhall Meeting

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Controller’s Office
Research Administration Town
Hall
Friday, August 22, 2014
9:00-11:00 AM
HSW-301 w/ a live broadcast to Genentech Hall, Byers
Auditorium at Mission Bay & Room 116 at the Fresno
Campus & Live Webcast
Send questions to: [email protected]
Contracts and Grants Accounting
Agenda
 Introduction of New Assistant Controller for
Contracts and Grants Accounting – John Ellis
 Docusign Rollout: Subcontract Invoices – Jill CozenHarel
 Town Hall Survey Report – Rick Blair
 Compliance Update: Effort Reporting – Veleta Allen
 STIP in the COA – Jean DeMartini
 Subaward Tracking in RAS – Tony Hunter
 Post Award Hot Topics – Michael Grafton and Jean
DeMartini
Controller’s Office
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Introduction of New Assistant
Controller for Contracts and Grants
Accounting
Controller’s Office
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DocuSign Rollout: Subcontract
Invoices
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Topics
1.
2.
3.
4.
5.
6.
7.
Why DocuSign
Pilot Progress
How DocuSign Works
New Invoice Approval Process
Training
Getting Access
Getting Ready
5
Controller’s Office
Why DocuSign
• DocuSign is a web-based electronic signature and
workflow management application.
• It is becoming the UCSF campus solution for signatures
and will significantly speed up processes that require
signatures.
 Users can sign from anywhere and on any device.
• PAIN POINT: The current process of printing a form,
signing it, scanning it, and then emailing it takes up too
much administrative time and decreases efficiency.
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Controller’s Office
Pilot Progress
•
Tentative campus go-live date:
mid Sept/early Oct
4-month pilot with 4 departments
•
Institute for Neurodegenerative Diseases
•
Memory and Aging Center
•
OBGYN
•
Prevention Sciences
•
144 completed, signed invoices as of 8/14/14
Time to complete
**Amount of 8+ invoices
(calendar days)
likely due to year-end and
transitioning both AP and
departments to the new
process
Less than 1 day
1-2 days
3-5 days
6-7 days
8+ days
7
How DocuSign Works
 DocuSign is a cloud-based application – all routing and signing occurs within
the DocuSign interface
 DocuSign is behind MyAccess
 Flexible workflow
 Email notifications when actions are required
 Allows for automated reminders and expirations
 All users in workflow can view real-time tracking status
8
New Invoice Approval Process
Process Summary
1. AP sends invoice to Post Award Analyst via DocuSign (Post Award
Analyst identified through RAS per current process)
2. Post Award Analyst assigns approver(s) based on departmentspecific workflow (e.g Post award analyst plays Workflow Owner
role)
 Approvers are PIs or their delegates; finance person and/or
RSA may be additional approvers
 May also assign a “receive a copy” role during the approval
process or to receive a final signed copy for their records
3. DocuSign routes invoice automatically to the approver(s) for
signature
4. Approver(s) sign invoice via DocuSign
5. AP, Post Award Analyst, approver(s), and reviewer(s), if
applicable, all receive a link to the completed, signed document,
to be viewed or downloaded
6. AP processes signed invoice within SLA of 3 business days
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Training
Post Award Analysts/financial analysts
 Brown bag sessions
 Webinar
 Online job aids
Approvers/PIs
 Receive training support from their RSAs
 Approver-specific online job aids
No classroom training is anticipated
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Controller’s Office
Getting Access
Post Award Analyst
 Assigns the workflow within the department
 IT will pre-provision DocuSign accounts for everyone currently listed
as the RSA of record in RAS
PIs, delegates, other department staff
 Approves or reviews invoice
 No specialized set up is needed for these roles
 They simply access DocuSign through MyAccess or by clicking the
link in their email when notified of an item to review or approve
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Controller’s Office
4/28: pilot go live
Getting Ready
Mid-Sept/Early Oct:
estimated campus go live
Tasks to prepare for go-live:
•
Watch for communication from us on dates for information sessions and actions you need to
take for your department
•
Attend brown bags and/or webinar
•
Alert your PIs and other approvers to the upcoming change
•
Check RAS to make sure the right person is listed as the RSA of record
•
Determine your departmental process for handling subcontract workflows
•
Identify your approvers
•
Identify your FYI reviewers if any
•
Identify who requires carbon copies of final signed invoice
•
Review job aids and familiarize yourself with DocuSign
•
Ensure your department participants have the specific job aids for their roles
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Resources and Support
Controller’s Office Website
•
Job aids for workflow owner and approver
•
Recordings of these brown bags/webinars
•
FAQs
http://controller.ucsf.edu/buying_paying/procs.asp
For questions and ongoing support,
email [email protected] or call (415) 476-2126
General UCSF DocuSign Resources (not specific to subcontract invoices)
https://it.ucsf.edu/services/electronic-signature-docusign
13
Town Hall Survey Report
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Highlight of the Results
 Time, venues and location ideal
 Prefer collaboration with OSR on current and
relevant content to the audience
 Organization of meeting
 Speakers
 Surveys to follow after all town halls
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15
Compliance Update:
Effort Reporting
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Effort Reporting
The Effort Reporting System will generate new Effort
Reports for the January 1 to June 30, 2014 period on
September 1, 2014
For this period, Effort Reports must be certified by
October 31, 2014
Must be certified by Principal Investigators and other
faculty in Professorial, Professional Research, and
Management titles who are paid on federal or
federal flow-through funds
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Effort Reporting
Effort Reports prior to December 31, 2013 are
archived
“Accessing Archived Reports” Job Aid is located
on the Controller’s website under Contracts and
Grants Accounting
The archived certifications are stored as pdf files
and must be manually recertified based on late
pay transactions
CGA Compliance Team will send recertification
requests to the ERC if a prior effort report
requires recertification; the ERC will have 30 days
to return the completed certification
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Effort Reporting
The Effort Reporting System is accessed
through MyAccess
 Should you have issues with signing on or with
other technical issues, please contact the Help
Desk, 415-514-4100, option 2
Delegation requests should be made ASAP
Other questions should be directed to
[email protected]
Controller’s Office
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Short Term Investment Pool
(STIP)
in the New COA
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STIP Topics
STIP Recovery in the new COA
Calculating the Cumulative STIP Balance
Updated Closeout Steps
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STIP Assumptions in the New COA
 STIP distribution no longer goes down to the individual project level
 Allocation is aggregated to 1111111 – General Unspecific
 Further allocation to Projects, if warranted, is the responsibility of the
department
 STIP can be allocated to the Dept ID that generated the
surplus/deficit, or it can be directed to a designated Dept ID
 Control Points are maintaining this list
 Positive STIP is allocated to 49XXX (revenue accounts) and negative
STIP to 59XXX (expense accounts)
 Moving STIP requires using a 78XXX (transfer accounts) on both the
debit and credit side of the transaction
 Rolls up to Other Changes on Reports
 More information can be found in the Department Champions
Meeting Notes from 1/21/14 found at:
http://controller.ucsf.edu/finance3/files/Dept_Champions_Meeting_01212014.pdf
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Calculating Cumulative STIP
 Run GL Transaction Detail in WebLinks to review financial STIP
transactions posted prior to COA conversion.







Begin Date of 07/1997
End Date FN/2013
Account Type of U/E Expense Revenue
Activity Type of Detail
NCA code 119800 – private funds, clinical trials
Journal ID = %D97
Identify the amount that posted without a DPA (if any)
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Calculating Cumulative STIP (Cont’d)
 Run the Sponsored Project Summary Report
 Drill down on the hyperlinked Revenue under Financial
Balance by Project
• Total all STIP posted for FY2014 (thru 02/2014)
• Add the FY2014 STIP to the previously posted STIP found
in WebLinks to get the cumulative STIP
• Note: There should be no STIP on government or
government flow-through funds
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Closeout Process in the New COA
 Updated STIP process during Closeout
 If STIP can be retained by the University and is not
reportable to the agency, the CGA closeout team will
transfer to a departmental discretionary account during
the closeout of an interim year
 If STIP is reportable or must be returned at the end of the
award, the department must move post-conversion STIP
earnings onto the award; the CGA closeout team will carry
the STIP to the next budget or refund, as appropriate
 These transactions will roll into the “Other Changes”
column on the reports
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Closeout Process in the New COA (Cont’d)
 If STIP allocated without a DPA (project), the Summary Reports with financial
balances will not capture these amounts. Run the Net Position Report for
true financial balance. (see earlier example of STIP posted w/out a DPA)
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Budget Closeout in the New COA
 Budget Closeout for Awards with STIP
 If the STIP has been transferred off of the project as part of
a surplus transfer (using account 78070) the budget will be
closed to a net of zero
 The budget will match the expenses plus the surplus transfer
which aligns with the full value of the award
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Budget Closeout in the New COA (Cont’d)
Budget Closeout for Awards with STIP Carry Forward
 If STIP has been carried forward to the next budget period,
the budget is closed out to not include the STIP or a net of
the STIP
 The budget will match the expenses and does not include the Net
Position or Other Changes transaction since it was removed from
the period
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Post Award Hot Topics
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Post Award Topics
 Project ID Set-Up and Management
 RSA Update in RAS
 Escalating IDC Rate
 545 Journal Combo Edits
 NIH Subaccount Conversion
 Recording Revenue
 Salary Cap
 Agency Closeouts
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Project ID Set-Up and
Management
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Project ID Set-Up Requirements
When is it a requirement to set up
multiple projects on a single award?
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Project ID Set-Up Requirements
1) If a co-principal investigator needs to have his or
her budget and expenditures tracked separately,
a new project with the PI ID of the co-principal
investigator needs to be set up
2) If there is more than one facilities and
administration (F&A) rate on an award, for
example a minority supplement, then a new
project needs to be established
NOTE: If a project moves from off-campus to oncampus, and vice versa, a new project does not
need to be set up; instead, the new rate will be
added with an effective date of the move
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Project ID Set-Up with Subcontracts
Question:
Are we allowed to have a
unique project assigned to
EACH subcontract on an award?
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Project ID Set-Up with Subcontracts
Answer:
You can do whatever you
want …
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Project ID Set-Up with Subcontracts
… but you probably should consider the best
strategy for handling multiple projects,
especially since there may be multiple
department IDs and multiple functions within a
single project
Controller’s Office
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Navigating RAS Subcontract Functionality
1.
Go to Award Profile page
2.
Go to Subcontract Summary for a list of award
subcontracts.
a.
Link is located at the bottom half of the Award
Profile page; this information is linked to the
Subrecipients tab
b.
You can go directly to the Subrecipients tab, fifth
from the left on the profile page to see details of
specific subcontracts, but it is easier to navigate
from the Subcontract Summary
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Common Features on All Subcontracts
1.
The top of the subrecipient page indicates the number of total award
subcontracts, both external vendors and intercampus subcontracts
2.
The page cites the current subcontract award number, usually four digits
followed by SC, but not always
3.

New subcontracts will be cite the project ID and department ID

Subcontracts in place prior to the new chart of accounts cited the
expenditure DPA and the prior fund
Click the Subrecipient Document Page link to see the originally executed
agreement and subsequent amendments

4.
The number of lines at the bottom of the subcontract page should
correspond to the number of documents in the Subrecipient Document
Page link
Click the document icon to review the specific executed agreement
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Unique Features: External versus Intercampus
1.
The external subcontractor with another business entity is
treated as a vendor in the accounts payable system

2.
Go to the Subrecipient Voucher Detail Page to see the
specific disbursements, by account number, to the vendor
Intercampus subcontracts occur between all ten campuses and
the UC Office of the President

There are no disbursements, only financial transfers
between subsidiary entities with the University of California
Later on, we will discuss the specific accounting treatment of the
financial transactions
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EXAMPLE 1:
EXTERNAL SUBCONTRACTOR
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External Subcontract Accounting Treatment
1.
The source code for financial transactions, in the form of
disbursements to an external vendor, is 426
2.
If the subcontract is set up in the incorrect project, then
the following must occur:
a.
The subcontract, including documents and voucher transactions, must
be “moved” to the correct project
b.
The source code 545 cost transfer journal does NOT allow for a transfer
between awards or projects; corrections are made by the accounts
payable unit on source code 426 entries
c.
If the original disbursements are closed, then Contracts and Grants
Accounting will work with the department to transfer errors with another
transaction type
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EXAMPLE 2:
INTERCAMPUS SUBCONTRACT
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Intercampus Subcontract Accounting Treatment
The source code for financial transactions, in the form of a subsidiary
transfer to another University of California business unit, varies, depending
upon whether the prime award is an external sponsor or an internal
University of California program:
1.
If the prime award is an external sponsor, then the payment to the sister
campus is done on a source code 570 intercampus financial journal,
usually based upon submission by the sister campus of an intercampus
request for reimbursement (IRR) for actual expenditures
2.
If the prime award is another University of California program, the entire
subcontract award amount is transferred on a source code 574
intercampus financial journal

For sponsored projects, such as special state appropriations, there
should be a corresponding inter location transfer of funds (ITF)
budget authorization that posts to the general ledger; for nonsponsored funds, the ITF is processed as an offline transaction, but
does not post to the non-sponsored project
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Navigation to Subrecipient Report by Department:
Grants
UCSF Reports
Subrecipient Report by Department
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Subrecipient Report By Dept
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Subrecipient Report By Dept
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RSA Update in RAS
Departments have the ability to change the
RSA for any project in PeopleSoft
 Go to the Project Detail Page and make the
change under the Department Information section
The RSA named on the PRIMARY project is the
name that is displayed as the award RSA
 To change the award RSA, change the PRIMARY
project RSA
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RSA Update in RAS
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Escalating IDC Rates
Please remember that all awards beginning
July 1, 2012 are subject to the escalated rates
that were negotiated on May 23, 2012:
56.5%
57.0%
58.0%
58.5%
Controller’s Office
07/01/12 – 06/30/13
07/01/13 – 06/20/14
07/01/14 – 06/30/15
07/01/15 – 06/30/16
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Escalating IDC Rates
Please note the following:
All awards are subject to these negotiated rates,
except the following sponsors for which waivers
exist or are in the process of begin negotiated:
 City and County of San Francisco
 State of California
 Private Foundations (with published waivers)
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Escalating IDC Rates
California Institute for Regenerative Medicine (CIRM)
New rates have been negotiated beginning July 1, 2012:
1) Off-Campus:
14.70%
2) Dolby Regeneration Medicine Building:
37.64%
3) On-Campus:
56.60%
57.20%
58.40%
59.00%
Controller’s Office
07/01/12 – 06/30/13
07/01/13 – 06/30/14
07/01/14 – 06/30/15
07/01/15 – 06/30/16
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Escalating IDC Rates
California Institute for Regenerative Medicine (CIRM)
 On campus rates have escalations that begin NOT on
July 1st, but on the specific date of a continuation
budget period starting July 1, 2012
 For example, for an on-campus award with a budget
period start date of November 1, 2014 the rate will
change to 58.40% for the following period:
November 1, 2014 through October 31, 2015
 Beginning with the November 1, 2015 continuation, the
rate will change to 59.00%
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545 Journal Combo Edits
New combo edits have been made to
PROHIBIT transfers on the following
expenditure accounts:
 Outgoing External Subcontracts:
51311 through 51312 (and 51313 historical entries)
 Entries are tied to the subrecipient functionality, so
corrections will need to be made on a source code 426
accounts payable journal
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545 Journal Combo Edits
 Outgoing Intercampus Subcontracts
59300 through 59314
 Entries to 593xx pass through financial control 102xx accounts,
and need to cite the correct transaction code
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545 Journal Combo Edits
 General, Automobile, and Employee Liability (GAEL)
assessment
57400
Controller’s Office
This assessment is tied to the distribution of
payroll expense ledgers for all regular salary
lines (HRG, HST)
–
If there is an error, it will need to be corrected by a
source code 535 financial entry
–
Contracts and Grants Accounting are working out
the specific steps and roles and responsibilities
regarding changes to the GAEL assessment
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NIH Subaccount Conversion
Currently, the majority of federal awards are
drawn from the pooled account
 Lump sum requests
 Twice weekly draw
 Quarterly reconciliation and NIH report
NIH is moving to subaccount draws
 Draw on an award basis
 Twice monthly draw (will be increasing frequency)
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NIH Subaccount Conversion
Impact of Conversion
 Greater visibility to spending patterns (burn rate)
 Precursor to NIH stricter timelines for award
closeout
 Conversion of existing awards (starting Oct. 2015)
will result in the need to establish new awards, file
FSRs and closeout old award numbers
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NIH Subaccount Conversion
Timing
 New Awards and Renewals - are being issued as
subaccounts
 Existing Awards – conversion has been delayed
until the period of October 2015 to September
2016
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Recording Revenue
Cost Reimbursable awards reflect revenue is
systematically calculated and posted to the
project where expenses are recorded
Fixed Price award revenue is posted to the
project manually selected when an invoice is
issued
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Recording Revenue
Issue – Is your fixed price revenue being
posted to the correct project(s) within your
award?
Why is this important?
 Ability to determine profitability of an activity
identified by a specific project, within a multiproject award)
 Ability to properly allocate surplus/deficit based
on project activity (especially when multiple PIs or
departments are involved)
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Recording Revenue
How do you ensure that revenue is posted to
the correct project?
 Be sure to verify revenue as part of your monthly
G/L review
 When submitting invoices to CGA, detail how the
invoiced amount should be allocated between
various projects, as appropriate
 Talk to CGA Fixed Price Billing Team to address
issues of future allocations related to periodic
cash payments, etc.
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Salary Cap
DHHS, and its agencies, have a salary cap
Non DHHS agencies often do not have a salary
cap, e.g., DOD, EPA, etc.
Federal Flow Thru awards may have a salary,
dependent on the issuing agency
Cost sharing must adhere to the salary cap of the
issuing entity
Please ensure that negotiated awards consider
whether a cap is required and that it is properly
reflected in our systems
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Agency Closeouts
Agency closeout involves concluding financial,
administrative and reporting (including scientific)
processes
What you can do to assist in this process?
 Work with PI to ensure all scientific reports are
submitted timely
 Work with CGA on the submission of financial reports
 Work with RMS on closeout issues, as needed
 Important: Awards are made to institutions, not Pis; if a PI leaves
UCSF, UCSF is still responsible for submitting all closeout items,
even scientific reports; please sit down with PI before departure to
make sure these requirements are met
 Important: Remember Record Retention Policy
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QUESTIONS?
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72
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