Transcript Financial Rep Meeting - Florida State University

Financial Rep Meeting
May 12, 2015
Agenda Overview: Part I

ERP

Procurement Services

Payables and Disbursement Services

Travel Services

Intermission (10:00 – 10:15)
2
Agenda Overview: Part II

ERP

Audit Services

Budget Office

Sponsored Research Accounting Services

General Accounting

Student Business Services

Finance & Reporting Services
3
ENTERPRISE
RESOURCE
PLANNING
SUSAN BERRY
4
OMNI Financials Upgrade

Begins May 19th at 5 PM

Open for business May 26th
5
OMNI Portal Retiring
Content
 Content

6
myFSU Portal
Content
 Content

7
ERP Contact(s)

Susan Berry
◦ [email protected]
◦ 645-2736

Andrea McPherson
◦ [email protected]
◦ 645-1802
8
PROCUREMENT SERVICES
NANCY MILBURN
9
SpearMart Supplier Show
10
SpearMart Supplier Show
What is it?

Opportunity to meet your SpearMart Supplier representatives

Learn what your SpearMart Suppliers can do for you and
services/commodities they provide

Meet your Procurement Services & Payables & Disbursement
Services Team members

Win prizes

Enjoy snacks

and more…….
11
Procurement Services News

New Procurement Policy (4-OP-A-6)
◦ $100 PO minimum (excludes SpearMart orders)
◦ Use P-Card for lesser amounts/consolidate orders

$2500 P-Card minimum default for all cards
◦ DDDH can request amount changes as needed

New web site/key areas
◦
◦
◦
◦
◦
◦

How to Buy & How to Pay sections
Quick Reference Guide
Contracts Search
Shopping Guide
P-Card Manual
FAQs, News, Training and Job Aides
Requesters to submit change requests electronically
starting July 1, 2015
12
Procurement Services News

OMNI 9.2 differences

Look is slightly different/names different

“Vendors” vs. “Suppliers”

Mass Changes vs. Modify/Line Shipping Details

When Buyers make changes on requisitions may require re-approval in 9.2
(increases in quantity, amount, descriptions, due dates, etc.)

Due to above, need to be very careful when entering requisitions to ensure
item details, due dates, and spelling is accurate and ensure all information
needed is included before submitting/approving requisitions to avoid delays
on orders
13
9.2 Differences
Creating a Requisition
Create Requisition 9.1:
Requisition 9.2:
Step 1: Define Requisitions Page 9.1:
Requisition Settings Page 9.2:
Create Requisition 9.1:
Create Requisition 9.2:
Step 2: Add Items and Services 9.1
Add Items and Services 9.2:
Step 3: Review and Submit 9.1:
Review and Submit 9.2:
SpearMart Link 9.1:
SpearMart Link 9.2:
Step 3 Review and Submit in 9.1:
Checkout in 9.2:
Save and Submit 9.1:
Save and Submit 9.2:
Receive Items through Manage Requisitions 9.1
Receive Items through Manage Requisitions 9.2
23
Receive Items through Manage Requisitions 9.1
Receive Items through Manage Requisitions 9.2
25
Receiving through ePro Receive Items 9.1
Receiving through Receive Items 9.2
Modify Line/Shipping/Accounting 9.1
Mass Changes 9.2
Procurement Services Contact
Nancy Milburn, Assistant Director
◦ [email protected]
◦ 644-9725
30
PAYABLES AND
DISBURSEMENT
SERVICES
31
OMNI 9.2 Changes
•
Paper Payment Request Form (for allowable unencumbered
payments) will be replaced by electronic PRFs (ePRFs).
•
Wires, Cash Advances, and Departmental Refund Forms (DR-01)
will continue to be submitted on paper.
•
Departments will be adding documents as attachments in OMNI
when submitting ePRFs.
•
Departments will have to request processor and approver roles
via EORR in OMNI.
•
OMNI ePRF Approval Authorization Form must be completed
and signed by Dean / Director / Department Head.
32
Navigation to ePRFs in 9.2
33
34
Invoice Number, Description, and Cost Sub-Total must be filled out.
Click “Attachments” Link to upload backup documents.
Attachments are required to move to the next step.
35
Click “Add Attachment” and select “Browse” to locate document. Then, click
“Upload” and “OK” to return to Summary Information.
36
Enter Supplier (Vendor) ID number, click “Search.” Select the correct option from
the Supplier List. Click “Next” to continue.
37
Select “Add Lines” to create distribution lines for ePRF.
38
Click + to add more distribution lines if needed.
Click “OK” to continue.
39
Delete
Edit
40
Click “Review” to see all information entered.
41
Click “Return” to go back to Review / Submit Screen
42
Click “Submit” to send to Approver.
Click “Previous” to go to prior screens to edit information.
43
ePRF Approval Navigation
44
Click “Search” to pull up all ePRFs that are in your queue to be approved.
If there are none to approve, search results will be blank.
45
If Project budget is entered, and over
$1000, SRAS will be added to Approval
process automatically.
•
The Approver will verify all information is
correct.
•
They can also add attachments or edit
information if needed.
•
Click “Approve” to send to next level approver.
•
Click “Deny” to send back to department
Processor- comments are required
46
Adding hoc approvers
All approvers may add
attachments or edit ePRF
information.
Approvers may be added to
Approval flow at any level.
Once ePRF is submitted- a
processor will not be able to
add an Approver
All added Approvers must
have the
FSU_AP_PRF_Approver role
47
Project Approval Routing
48
Submitted ePRFs can be tracked via the Processer’s Payment Request Center screen.
These can be filtered by date and “Status” in the Request Summary box.
49
ePRF Approver Authorization
Processors will request the
“FSU_AP_PRF_Processor” role, via
EORR in OMNI.
Approvers will request
“FSU_AP_PRF_Approver” role and fill
out physical form to email to
Disbursement Services.
Form ePRF-01 will be available on
Controller’s website.
[Need new Form]
50
Dates to Remember

05/12 : Last day to submit invoices and
receipts, to ensure processing prior to
system unavailability.

05/20 - 05/25 : OMNI unavailable. No
payments will be issued.
51
Disbursement Services
Contacts

Carla Daniels
◦ [email protected]
◦ 644-1851

Raynell King
◦ [email protected]
◦ 644-5022

Laurel Carlson
◦ [email protected]
◦ 645-7183
52
TRAVEL
53
OMNI 9.2 Changes

Expense Report (ER) Approval by Traveler

New Attachment Method for Documents

Travel Authorization (T-Auth) Changes

ER Screen Changes

ER Withdrawal Option

Notes Sections

Internet Browser Recommendations
54
ER Approved by Traveler

Travelers are required to approve their
ERs before reimbursement

Reason: Audit recommendation from the
State of Florida Auditor General
55
ER Certification Options
Expense Report is being submitted for reimbursement by the Traveler or Travel
Card holder.
Expense Report is being submitted by the Travel Rep on behalf of the Traveler
or Travel Card holder. The Traveler will electronically approve.
Expense Report is being submitted by the Travel Rep on behalf of the Traveler.
The Traveler will sign and submit a printed copy.
Expense Report is being submitted by a Travel Rep on behalf of a NonEmployee Traveler. The Non-Employee Traveler will sign and submit a printed
copy.
Options 1 and 2 are for electronic approval in OMNI.
Options 3 and 4 are for signatures.
56
ER Certification Options
1 - Electronic

Expense Report is being submitted for
reimbursement by the Traveler or Travel
Card holder
ER will route to the next approver level.
The Traveler or Travel Card (T-Card) holder
has approved the ER via their submission.
57
ER Certification Options
2 - Electronic

Expense Report is being submitted by the Travel
Rep on behalf of the Traveler or Travel Card
holder. The Traveler will electronically approve.
ER will electronically route to Employee Traveler or
T-Card holder.
OMNI approval of ER is required.
Option not available for Non-Employee Travelers.
58
ER Certification Options
3 - Signature

Expense Report is being submitted by the
Travel Rep on behalf of the Traveler. The
Traveler will sign and submit a printed copy.
Print ER for Employee’s signature.
Attach prior to submitting for approval.
ER will not be approved without signed
attachment.
59
ER Certification Options
4 - Signature

Expense Report is being submitted by a
Travel Rep on behalf of a Non-Employee
Traveler. The Non-Employee Traveler will
sign and submit a printed copy.
Print ER for Non-Employee’s signature.
Attach prior to submitting for approval.
ER will not be approved without signed
attachment.
60
What if there is an error and the
ER has to be resubmitted?
•
If Electronic Approval:
• Originator will correct and resubmit ER.
• Traveler or T-Card holder will reapprove if
not the originator
61
What if there is an error and the
ER has to be resubmitted?
•
Signature Approval for ER less than
original amount:
• Document reasons for reduction in OMNI
“Notes”
• Correct ER and resubmit
• Original signed ER is adequate documentation
62
What if there is an error and the
ER has to be resubmitted?
• Signature Approval for ER more than original
amount:
•
Originator will update ER
•
Traveler or T-card holder will sign updated ER
certification
•
Attach ER certification prior to submitting for
approval
•
ER will not be approved without updated, signed
certification
63
Electronic Approval History

Approval history view is now horizontal
instead of vertical
64
Electronic ER Certification
Approval Option 1
Employees can electronically approve by:

Main Menu

Travel and Expenses

Approve Transactions

Approve Transactions
This menu path can be added to your favorites.
65
Electronic ER Certification
Approval Option 2

Access ERs by clicking on “Worklist” on the
upper right side
66
Printed ER Certification
Click “View Printable Version” for
paper ER approval.
 Have employee sign “Employee
Signature” line to confirm expenses.
 No signature needed on “Approved
By” line.

67
Adding Attachments

Attachments can be added at the T-Auth, Cash Advance and
ER levels

Travel reps and travelers can add attachments.

Note: Attachments added at T-Auth or Cash Advance level
will not pull over to the ER

Most file formats work
68
Adding Attachments cont’d
1
2
3
4
69
Adding Attachments cont’d

Departments will need access to a scanner in order to attach
documents

Consult with your departmental IT specialist for assistance if there is
not a scanner available for your use

Once ER is paid, attachments can only be added by a Pre-pay Auditor or
the department approver

Nolij will no longer be available for travel attachments. No faxing or
emailing to Travel
70
Travel and Expense Center

“Create” and “Modify” are now under the same link

Once “Create/Modify” is selected, click “Add a New
Value” to create an ER or “Find an Existing Value” to
modify an existing ER.
71
T-Auth Changes

Major differences:
◦ Field locations changed
◦ Ability to add attachments
72
ER Changes

Major differences:
◦ Field locations changed
◦ Ability to add attachments
◦ Quick Start menu
◦ Expand All/Collapse All
73
ER Summary and Submit

“Save for Later” saves the ER and creates an ER number

“Home” returns to the “Travel and Expense Center”

“Summary and Submit” allows note entry, traveler
certification selection & ER submission
74
Expand All/Collapse All
75
Accounting Defaults

Accounting defaults can be selected as soon as you have one
description line entered

Accounting defaults must be chosen before adding multiple
description lines

Look under “Actions” menu to select accounting defaults. Enter
department ID, fund code and any project details here
76
Accounting Defaults cont’d
Enter “Fund” first for Default Accounting or
an error will result.
77
ER Withdrawal

Travel representatives can “Withdraw Expense Reports” in OMNI 9.2
before next approver level approves the ER

Click on “Refresh Approval Status” to populate “Withdraw Expense
Report”
78
ER Withdrawal cont’d

Once report has been withdrawn, find it under “Create/Modify” ER
79
Notes

The “Comment” section on the ER is now called
“Notes”
◦ Access this page by clicking “Summary and Submit” during
the creation of ER

On the “Summary and Submit” page, click “Notes” to
enter information
80
Notes cont’d

Click “Add Notes” to save

Notes show up along with the name of the
individual who wrote the note, their role,
and the date/time
81
Default Locations and
Headquarters of Traveler

“Default Location” is headquarters of traveler.

In “Notes” section, input destination of traveler
using following format: Destination – xxxxxxx, xx;
xxxxxxx, xx.
82
Internet Browser Versions

Internet Explorer 10 and Firefox 37.0.2 are
compatible with OMNI 9.2

To find version of Internet Explorer or Firefox
on computer:
◦ Internet Explorer: Click “Help” at upper Menu Bar,
then click “About Internet Explorer”
◦ Firefox: Click the three horizontal lines located in
top right corner, then click “?” next to “Customize”
on lower right corner, then select “About Firefox”
83
Important 9.2 Upgrade
Dates

Have all ERs (and necessary documents, justifications, etc.)
fully approved and to Prepay Auditor level by 5:00PM
Friday, May 15th

ERs with audit issues will not be paid and will be deleted.
The department will have to re-enter after upgrade

T-Auths that are fully approved will remain in that status.
T-Auths that are not fully approved will be deleted

T-Card expenses for Tuesday, May 19th will be held for
processing until May 26th when OMNI 9.2 is expected to
be up
84
Travel Contacts

Jennifer Pittman
◦ [email protected]
◦ (850) 644-9410

Laura Whitaker
◦ [email protected]
◦ (850) 645-7182

Kristina Roumelis
◦ [email protected]
◦ (850) 644-1387
85
INTERMISSION
(10:00 am – 10:15 am)
86
ENTERPRISE
RESOURCE
PLANNING
SUSAN BERRY
87
OMNI Financials Upgrade

Begins May 19th at 5 PM

Open for business May 26th
88
OMNI Portal Retiring
Content
 Content

89
myFSU Portal
Content
 Content

90
ERP Contact(s)

Susan Berry
◦ [email protected]
◦ 645-2736

Andrea McPherson
◦ [email protected]
◦ 645-1802
91
OFFICE OF INSPECTOR
GENERAL SERVICES
KITTY AGGELIS
CIA, CGAP, CRMA
92
Services We Provide

Internal Auditing
◦ Assurance Services
◦ Consulting Service

Investigations
◦ Report by direct contact or
◦ Report through Ethics Point

Whistle blower reviews
◦ As required by Florida Statutes
94
What is Internal Auditing?

Independent, objective assurance and consulting
activity

Designed to add value and improve an
organization’s operations

It helps an organization accomplish objectives by
bringing a systematic, disciplined approach

Evaluate and improve the effectiveness of risk
management, control, and governance processes
95
The Five Elements of Internal
Control That We Review
Control environment
Risk assessment
Control activities
Information & Communication
Monitoring
96
The OIGS Annual Work Plan
for Fiscal Year 2014-15
• Projects Completed
• Projects in Progress
• What We Have Found
Office of Inspector General Contacts
Kitty Aggelis
Director of
Audits/Investigations
Office of Inspector
General Services
Ethics Point
• [email protected]
• 644-0631
• www.igs.fsu.edu
• 644-6031
• fsu.ethicspoint.com
98
BUDGET OFFICE
CORBIN DENAGY
99
Special Session Update

Special session June 1-20

Allows time for Governor to
review/veto/approve before July 1
100
2015-16 Operating Budgets

Timeline:
◦ April – Budget Request Window
◦ May – Review
◦ June – Board of Trustees Approval
◦ July – Budgets booked in OMNI, Budget
Checking turned on for E&G and non-E&G
(excludes C&G and Construction Funds –
8xx)
101
Budget Transfers

Due to significant changes, we are deleting
the Budget Transfer role for everyone at the
end of June

Role will need to be re-requested in 20152016

Due to budget checking changes, many nonE&G users will now need the role
102
Budget Transfers

No more Budget Transfer Role Request Form

Use comments field in eORR to indicate
departments for which you need Budget
Transfer access

The Budget Office will ensure the role
request is routed to the appropriate
DDDHC(s) for approval
103
Budget Transfers

Starting July, for E&G, ability to select Recurring
vs. Non-Recurring

For Non-E&G, all transfers will be non-recurring

With 9.2 upgrade, functionality to attach
documents

One hour workshops in June and July to address
changes to functionality and policy
104
E&G Salary Budgets
E&G salary budgets will no longer be
managed by the Budget Office outside of
OMNI
 Budgets in OMNI will need to be adjusted
as changes occur (e.g., pay increases,
positions transferred between
departments, etc.)
 Dean’s Office personnel will be contacted
by the Budget Office for training

105
Hyperion Update

Deployment:
◦ July 2015 – FY 2016 Position Budgeting & Rate
Management
◦ April 2016 – FY 2017 Operating Budgets

Focus groups will be involved in testing this
Summer
106
Budget Office Contacts

Michael Lake
◦ [email protected]
◦ 644 – 2478

Katie Perkins
◦ [email protected]
◦ 645-7164
107
SPONSORED
RESEARCH
108
Agenda

Federal Regulations – Uniform Guidance

National Science Foundation (NSF) Audit Update
109
Federal Regulations:
Uniform Guidance

Official Name is the Uniform Administrative
Requirements, Cost Principles, and Audit Requirements
for Federal Awards

It is the Office of Management and Budget’s (OMB)
consolidation of their circulars for costing, administration
and audit of Federal awards
It replaces 8 circulars and applies to universities, state and
local governments, nonprofits, native tribes
It was issued on December 26, 2013
It was effective on December 26, 2014
110
Overriding Goal of Guidance
Implement the President’s directives to:
 streamline guidance for Federal awards to
ease administrative burden, and
 strengthen oversight to reduce risks of
waste, fraud, and abuse
Council on Financial Assistance Reform
(COFAR) - https://cfo.gov/cofar/
Council on Governmental Relations (COGR) –
http://cogr.edu/
111
What is the Impact?
 Biggest
change in Federal regulations for
sponsored research in 50 years
 Some
good news, some new administrative
burdens
 The
Federal Agencies implementation of the
UG was released December 17, 2014
 UG
is still being interpreted and clarified
112
Known Effective Dates

Uniform Guidance will apply to:
All new and renewal awards issued on or after 12/26/14
(even if submitted under the old rules)
Single (A-133) Audit for FSU’s FY16 (July 2015 – June
2016)

Old Rules (A-21, A-110, A-133) will apply to:
All active awards that do not get incremental funding or
another award action (until they expire)

Uniform Guidance may apply to:
All non-competing awards
(agencies may decide on a case-by-case basis)
113
2 CFR 200 – Basic Layout
6 Subparts A through F
 Subpart A, 200.XX –Acronyms & Definitions
 Subpart B, 200.1XX –General
 Subpart C, 200.2XX –Pre Award - Federal
 Subpart D, 200.3XX –Post Award –Recipients
 Subpart E, 200.4XX –Cost Principles
 Subpart F, 200.5XX –Audit
 11 Appendices -I through XI
114
Acronyms & Definitions
§200.XX
 200.0, Acronyms
 200.1
through 200-99, Definitions
99 separate sections and indexes
Applicable to all requirements (administrative,
cost and audit) and all types of grantees
 Use
of “should” and “must”
Should = best practices/recommended
Must = required
115
General
§200. 1XX
 200.112, Conflict of interest – NEW
Federal agencies must establish COI policies
NSF and NIH already meet the new standard;
no changes anticipated
EPA’s COI is problematic for IHEs
Grantees must disclose in writing any potential
COI
116
Post Award Grantees
§200.3XX
200.301, Performance Management –
Use standard forms (e.g., RPPR for research awards)
Must relate financial data to performance
Feds are to provide clear performance goals, indicators
and milestones
 200.303, Internal Controls
Should follow GAO’s Green Book and COSO standards
 200.309, Period of performance
No-cost extension may be allowed –agency’s option

117
Post Award Grantees
§200.3XX
200.313, Equipment
Property standards (States versus other grantees)
 200.314, Supplies
 Computing devices (<$5K) are included as “supplies”-NEW
 200.320, Procurement Standards – NEW for universities and
Non Profits
Modeled after A-102: State uses own policies
Others uses procurement standards in sections 200.317 326

118
Post Award Grantees
§200.3XX
200.331, Requirements for pass-through entities (PTE) –
NEW
 Includes audit responsibilities (formerly in A-133)
Pass-through entities responsibilities:
Provide subaward information
Provide indirect cost rate
Perform risk assessment for subrecipent monitoring
Verify compliance to audit requirements
Report in accordance to FFATA

119
Procurement – General Standards
A. Documented Policies
B. Necessary
C. Full & Open Competition
D. Conflict of Interest
E. Documentation
i. Cost & Price Analysis
ii.Vendor Selection
120
Procurement
§200.320
1. Micro Purchases
◦ up to $3K; no quotations; equitable distribution
2. Small Purchases
◦ Up to $150K; rate quotations; no cost/price analysis
3. Sealed Bids
◦ $150K; construction projects; price is a major factor
4. Competitive Proposals
◦ > $150K; fixed price or cost reimbursement
◦ RFP with evaluation methods
5. Sole Source
◦ Unique; public emergency; no competition
◦ authorized by agency or Pass through entity (PTE)
121
Overview of Cost Principles
§200.4XX
 For
any cost to be allowable under a federal award, it
must:
Be necessary and reasonable for the
performance of the award and allocable
thereto;
Conform to any limitations or exclusions set
forth in applicable regulations or in the award
itself;
Be consistent with policies and procedures
that apply uniformly to both federally-financed
and other FSU activities; and
Be accorded consistent treatment.
122
Prior Approvals
 New
emphasis on agency prior approvals can slow
down research activities
Not clear that Federal agencies have adequate
staffing to respond quickly
 Examples where prior approval is required:
Unrecovered F&A as cost sharing
Fixed price subawards
Charging administrative salaries
Participant support costs on research awards
Unusual cost items
123
Cost Principles
§200.4XX
200.414, Indirect (F&A) Costs
Must accept approved negotiated rates, except
Allowed by Federal statute or regulation
Approved by agency head or delegate and OMB notified
of deviations
10% de minimis IDC rate (MTDC)
First timers and new grantees only
Can be used indefinitely
 One time four-year extension of current approved rate (final
and pre-determined rates only)

124
Cost Principles
§200.4XX
 200.430, Compensation –personal services – NEW
Removed A-21 examples
Internal controls are KEY
200.430(i) –9 standards for documenting personnel
E.g., supported by system of IC, budget estimates may be
used
Substitute systems are allowed (430 (i) (5))
Blended and braided funds allowed, with Fed approval (430
(i) (7))
Use of institutional base salary for Institutions of Higher
Education (IHEs)
125
Cost Principles
§200.4XX

200.431, Compensation – Fringe Benefits

200.432, Conferences
◦ Costs are appropriate, necessary and
minimized to the Federal award
126
Cost Principles
§200.4XX
 200.449, Interest
Section (b)(2), allows financing costs
associated with patents and computer
software
effective January 1, 2016
 200.453, Materials
and Supplies
Section (c) –may be charged as direct costs
Include computing devices (defined in 200.20)
127
Administrative/Clerical Salaries
§200.413/430
The salaries of administrative & clerical staff should
normally be treated as indirect costs.
 Direct charging of these costs may be appropriate only if
all of the following conditions are met:

Administrative/clerical services are integral* to a project;
Individuals involved can be specifically identified with the
project or activity; and
Such costs are explicitly included in the budget or have the
prior written approval of the federal awarding agency
*Integral is defined as essential to the project’s goals and
objectives, rather than necessary for the overall operation of
the institution.
128
Impact on Budget
 If
all requirements are met, include
justification statement in proposals to
facilitate the required agency approval
 If
not included in the proposal budget,
agency approval will be required at the
post-award stage
129
Computing Devices
§200.453
 Computing
devices costing less than $5,000 that are
essential and allocable may be direct charged
 They may be charged 100% to an award (in rare
circumstances), may be allocated to several awards
or split between sponsored/non-sponsored funds
 While no prior agency approval is required,
computing devices should be itemized in the
proposal budget
 In addition, the project must not have reasonable
access to other devices or equipment that can
achieve the same purpose
 Devices may not be purchased for reasons of
convenience or preference
130
Impact on Budget
Proposal Stage:
 Include the request for computing devices in the
proposal budget and justification.
 The detailed justification should include an explanation
of why and how the device is essential for and
beneficial to the performance of the project, and that
no existing resources are reasonably available.
Award Stage:
 If the need for a computing device was not known and
included in the proposal budget, then SRA approval
must be obtained.
131
Participant Support Costs
§200.75 / 200.456
 Participant
support costs are direct costs for
items such as stipends or subsistence allowances,
travel allowances, and registration fees paid to or
on behalf of participants or trainees (but not
employees) in connection with conferences or
training projects.
 These costs must now be accepted by agencies
as allowable costs, but still require prior agency
approval.
 These costs are excluded when calculating the
Modified Total Direct Costs (MTDC) to
determine the overall project’s F&A costs.
132
Impact on Budget
Proposal Stage:
 Include the request in the budget and justification
 Exclude the costs from the MTDC base
Award Stage:
 If the request for participant support was included
in the proposal, then a subproject will be set up to
separate these funds from the other project funds.
 If there is a need to rebudget and move any of the
participant support funds out of the category into
another budget category, then prior approval from
the sponsor must be received
133
Subawards
§200.330-332
More prescriptive requirements
Perform a risk assessment of the subrecipient
Add a lengthy list of elements to the subaward terms
Establish a monitoring plan for the subrecipient
Financial review (SRA responsibility)
Programmatic review (PI responsibility)
Maintain documentation of monitoring efforts!
 Must use subrecipient’s negotiated F&A rate or provide a
10% “de minimis” rate
 Possibility of delays in issuing subawards

134
Latest Developments

SRA working through the agency
implementation of UG

NSF Guidelines

NIH Interim Grant Conditions

COGR recommendations to COFAR
135
NSF Proposal and Award Policies
and Procedures Guide (PAPPG)
 Section
B, Forward, contains the
implementation statement for 2 CFR § 200,
Uniform Guidance
 If
the AAG is silent on a specific area covered
by 2 CFR § 200, the requirements specified in 2
CFR § 200 must be followed
 NSF
2 month rule for Senior Personnel
http://www.nsf.gov/pubs/policydocs/pappguide/nsf15001/s
igchanges.jsp
136
NSF PAPPG
Administrative and Clerical Salaries:
 May be direct charged if the following conditions are met:
(1) Administrative or clerical services are integral to a project;
(2) Individuals involved can be specifically identified with the project;
(3) Such costs are explicitly included in the approved budget or have the
prior written approval of the cognizant NSF Grants Officer; and
(4) The costs are not also recovered as indirect costs.
Computing Devices:
 Computing devices are considered supply items and may be included as
direct costs for devices that are essential and allocable, but not solely
dedicated, to the performance of the NSF award.
Subawards:
 Inclusion of a subaward or contract in the proposal budget or submission of a
request after issuance of an NSF award to add a subaward or contract will
document the organizational determination required.
137
NIH Interim
General Grant Conditions
Terms
& Conditions for grant awards
until new RTCs are available
Effective
for NoAs issued on or after
12/26/14 that obligate new or
supplemental funds
138
Cost Related Prior Approvals
NIH prior approval is not required for areas below
unless there is a change in the scope of work:
 Incur pre-award cost
 Initiate a one-time no-cost extension
 Carryforward Unobligated balances
 Rebudget among budget categories
 Rebudget between direct and F&A costs
 Provide subawards based on fixed amounts
 Direct charge the salaries of administrative and
clerical staff if conditions in 45 CFR § 75.413 are
met
139
COFAR FAQs
Resolved Some Issues
 Procurement rules to be delayed 1 year
 COI rules determined to be conflicts in
procurement only
 Program income rule about including
royalties in the definition of what has to be
tracked conflicts federal law –Bayh Dole Act
 Profit definition clarified to exclude
legitimate unexpended balances under fixed
price awards/subawards
 DS-2 statements submitted after 12/26/14 to
true-up charging practices to new rules
140
NSF Audit Update

Phase One conducted in September 2014
◦ Transaction selection included travel, equipment,
cost transfers, other charges



Onsite fieldwork conducted 9/22 – 10/1/14;
internal control interviews with management
Follow up questions in November 2014;
more data provided
Phase Two conducted in March 2015
◦ Transaction selection focused primarily on
computers and foreign travel
141
NSF Audit Update

Phase Three – Current request received
last week
 More follow up questions from previous data
provided
 NSF senior personnel data request involving 277
employees
142
NSF Audit:
Questions Asked by Auditors



General
◦ Explain why this purchase was necessary for and how
it benefited the award
Late purchases
◦ How did this transaction benefit the award given the
limited time remaining on the award?
◦ Explain why the purchase was necessary.
Cost Transfers
◦ Provide an explanation of the award/fund this
transaction was transferred to or from. Include the
identity of the award and whether it was another
federal award.
143
NSF Audit:
Questions Asked by Auditors

Cost Transfers (cont’d)
◦ Provide the reason for the transfer and why it
was necessary.
◦ Provide the reason for why the transfer was
necessary so late in the award (if applicable).
◦ What was the budget amount and the
remaining balance at the time of the transfer?
◦ Was there a cost overrun on the award
transferred to or from?
144
NSF Audit:
Questions Asked by Auditors

Travel
◦ Explain why this travel was not included in the NSF
proposal budget, if applicable.
◦ How did this travel benefit the award given the
limited time remaining on the award?
◦ Why was this travel necessary for the award?
◦ If allocated, provide the allocation methodology and a
list of the other projects in the allocation
◦ If applicable, why was this trip taken when it was
specifically removed from the original budget?
145
NSF Audit:
Questions Asked by Auditors

Equipment
◦ Explain why this equipment was not included
in the NSF proposal budget, if applicable.
◦ How did this equipment purchase benefit the
award given the limited time remaining on the
award?
◦ Was this equipment used exclusively on this
NSF award?
◦ If allocated, provide the allocation
methodology and a list of the other projects
in the allocation.
146
NSF Audit:
Questions Asked by Auditors

Equipment (cont’d)
◦ If applicable, why was this purchase required
when you indicated that you had all the
necessary equipment and/or facilities?
◦ If applicable, why was the equipment
purchased when it was specifically removed
from the original budget?
147
NSF Audit: Potential Issues

Equipment purchased late in the award;
not adequately justified or allocated.

Computers, computers, computers!
◦ Not included in budget and lacking robust
justification for purchase
◦ Not allocated
148
Sponsored Research
Administration
SRA Post Award
Angie Rowe
Email: [email protected]
644-8659
149
CONTROLLER’S
OFFICE
ACCOUNTING &
PROPERTY SERVICES
JUDD ENFINGER
150
Revenue GL Accounts

Update Overview
◦ Accounts Renamed for Consistency
◦ Account Use Descriptions
◦ Data Dictionary / Short List

Sales & Services Revenues
◦ Internal vs. External

Commonly Used Accounts

Discouraged vs. Do Not Use
151
Transfer Account Changes

665004/780101 - Trf In/Out Non-exch w/in FSU
◦ Cash transfers between Departments
◦ NO exchange of goods or services involved
◦ Specific examples

665009/780109 - Trf In/Out E&G-Budget Office

665020/780120 - Trf In/Out Construction
152
Property Updates & Reminders
Property Forms
 Surplus Property

◦ Internal Listing
◦ [email protected]
Property Tagging – Trevor Rajala
 Inventory Updates

◦ Bree Tharp
◦ Lynn Locke
153
Accounting & Property
Services Contacts

Judd Enfinger – Associate Controller
◦ [email protected]
◦ (850) 645 - 2436

Gretchen O’Reilly – Asset Accounting Manager
◦ [email protected]
◦ (850) 644 - 9427

Donna Jarriel – General Accounting Manager
◦ [email protected]
◦ (850) 644 - 9429

Julie Bickford – Property Services Manager
◦ [email protected]
◦ (850) 644 - 9757
154
STUDENT BUSINESS
SERVICES
Write-Offs

Approval required:
◦ 2014 – Reminder of last year’s approvals
◦ 2015 – New and needs approval

New Accounting Entry
◦ 74% expense in your department
◦ AR reversal

Reinstatement
◦ Reversal of 74% expense
◦ AR reestablished and paid
Financial Responsibility Statement



New Spring 2016 (launch October 2015)
Students must sign or registration will be
held
Compliance with:
◦ Fair Debt Collections Practices Act
◦ Telephone Consumer Protection Act
◦ Consumer Credit Protection Bureau


Appears as service indicator
Departments cannot register students w/out
signature
Tuition Posting Validation

New Tuition Team
◦ Derek Blauer
 Brett Miller – Tuition / Taxes
 Tatum Drazen – Tuition / Waivers
◦ Distribute assessment on material / supply,
equipment use once a term for validation
◦ Contact for corrections, questions, changes to
assessment
Student Business Services Contact

Gilman Page
◦ [email protected]
◦ (850) 645 - 0918
159
CONTROLLER’S OFFICE
FINANCE &
REPORTING SERVICES
GEOFFREY ADAMS
160
Cash Management

Policies
◦ 4-OP-D-2-B CASH MANAGEMENT
◦ Threshold increase from $1,000 to $5,000
◦ Bank Accounts - Never - open an account
without the expressed written authorization
from the University Controller.

NSF Queries
◦ NSF Query Checks  FSU_SF_DEPT_NSF_LIST_CHK
 Student Business Services
161
Year-End

Calendars
◦ Calendar View
◦ Excel View
◦ Upcoming Dates
 May 15, 2015 Property Inventory
Reconciliation Deadline
 May 19 – 26 Service Unavailable to PS
Financials

Contacts
162
FINREP Certificate

Certificate series designed to provide an understanding of
FSU financial policies and procedures

Nine Classes
◦
◦
◦
◦
◦
◦
◦
◦
◦
Introduction to University Accounting – Controller’s Office
Financial Reporting Tools – Controller’s Office
General Ledger Reconciliation – Controller’s Office
Travel Expense & T-Card for Representatives & Approvers –
Controller’s Office
eProcurement - Procurement
Procurement Policies - Procurement
Managing a Budget – Budget Office
SRA Financial Management – Sponsored Research
Accounting
Internal Controls & Fraud – Office of Audit Services
163
myFSU BI User Group
First Meeting May 13, 2015
 CAPS Conference Room Research
Foundation Building A
 Purpose

◦ Increase awareness of BI
◦ Introduce some concepts of Analytical
Systems
◦ Increase the number of Power Users
164
Controller’s Office Quality
Assurance Contacts

Geoffrey Adams
◦ [email protected]
◦ (850) 645-7758

Lauren Barrett
◦ [email protected]
◦ (850) 645-8611
165
Thank you for attending!

Please be sure you signed in

Link to survey will be sent via email

Join the Financial Rep Listserv (Finrep)
◦ Presentations and notes from this meeting
◦ Other important notifications
◦ https://lists.fsu.edu/mailman/listinfo/finrep
166