THE UNIVERSITY OF MISSOURI- COLUMBIA
OFFICE OF SPONSORED PROGRAM ADMINISTRATION
POST AWARD STANDARD OPERATING PROCEDURES
August 14, 2007
Updates
2/17/2006-Added “Review of Transactions Before Billing”-see pages 43-44.
1/19/2007-Added to Subcontract Processing, Draws, and Cost Sharing
1/30/07-Added to Subcontract Processing, Processing Construction Grants,
Validating CFDA Numbers, Scheduled Invoicing, Cost Reimbursable Invoicing,
Producing the Schedule of Federal Expenditures (SEFA), Cost Reimbursable
Invoice Review
3/22/07-Updated Effort Verification
3/27/07-Updated A-21 Unallowable Costs
8/14/07-Updated Sub recipient processing
8/14/07-Updated invoice processing
8/14/07-Updated equipment reconciliation
TABLE OF CONTENTS
PAGE
SENIOR ACCOUNTANT RESPONSIBILITIES
Daily Duties
Other Duties
USEFUL QUERIES
CUSTOMER SERVICE RESPONSIBILITIES
THIRD PARTY BILLING
SUBCONTRACT MANAGEMENT
AWARD PROCESSING
AWARD MAILBOX
NEW AWARD-NON-CONSTRUCTION
SETTING UP CONTRACT PROCEDURE
Cost Reimbursable Contract
Letter of Credit Cost Reimbursable
Setting-up Fixed Price Contract
PS PANELS AND ACCOUNTS
Amending Contract
Supplements and Continuations
Processing a Pre-Award Account
Processing Construction Grants
Adding a Project
4
5
5
5
5
7
8
10
10
11
11
11
12
14
17
25
26
28
28
29
CFDA NUMBERS
BCM ERRORS
BUDGET JOURNAL ENTRIES
NO COST TIME EXTENSIONS (NCTE)
CHANGES IN PI
BUDGET REVISIONS
CREATE MOCODES
30
32
33
35
37
38
40
MONTHLY DUTIES
AWARD LISTING
INVOICING & RECORDING ACCOUNTS RECEIVABLE
A. REVIEW OF TRANSACTIONS BEFORE BILLING
B. PROCESSING INVOICES AND RECORDING IN AR
MONITORING ACCOUNTS RECEIVABLE
A/R WRITEOFF POLICY
RECORDING CONVERSATIONS IN A/R
LETTER OF CREDIT DRAWS
QUERY OF LATE PAYROLLS
CORRECTING ENTRY APPROVALS
GRANT CLOSE OUT
EARLY TERMINATIONS
41
44
50
52
54
55
56
56
57
59
CHANGES OF INSTITUTION
COST OVERRUNS
60
61
OTHER DUTIES
EQUIPMENT RECONCILIATION
UNITIZED CONTRACTS
COST SHARING
SUSPENSE MANAGEMENT
PROGRAM INCOME ACCOUNTS
RECORDS MANAGEMENT
62
63
70
72
75
ASSOCIATE DIRECTOR ONLY
EFFORT VERIFICATION
A-133 AUDIT REPORTS
A-21 UNALLOWABLE COSTS
SEFA (SCHEDULE OF FEDERAL EXPENDITURES)
77
79
82
83
SENIOR ACCOUNTANT RESPONSIBILITIES
Beginning of Month
A. Use award listing to determine which projects require an interim or final billing
and/or report during the current month. If ready for closeout, contact department and
start process to determine final expenditure amount.
Determine highest priorities for invoicing/LOC draw during this month.
1. Projects with invoice/draw overdue (should be a rare occurrence)
2. Projects requiring a final invoice/draw
3. Projects requiring a periodic invoice/draw
4. Projects with invoice/draw optional but large (>$100,000 for individual
project or >$200,000 for LOC total) outstanding balance
5. Projects not invoiced/drawn in previous year
B. Use award listing to check overdrafts and determine if additional funding is pending.
If not, contact department to remove excess costs. If so, and less than 30 days past end
date, contact pre-award satellite office for status—if more than 30 days past end date,
contact pre-award Associate Director to follow up on status. Note action taken,
response received in Award Profile>Notepad.
C. Compare beginning of month award listing to previous month’s closing Management
Report. Send any discrepancies to OSPA Director (hopefully an item that can be
removed once reports are reconciled).
During the Month (all must be done at least once sometime during month)
A. Prepare invoices and reports according to priorities and frequency (including
monitoring of cost sharing).
B. Record scheduled invoices in A/R and send out.
C. Draw on letter of credit so A/R entry is posted by last calendar day of the month.
D. Review departmental correcting entries (all for the month by month end).
E. Provide feedback to post-award Associate Director on efficiency of processes used
and any recommendations for increasing efficiencies (hopefully an item that can be
moved to the “other duties” list once efficiencies are maximized).
F. Determine if projects with prior end dates can be closed; i.e., that the billed amount
equals expenditures, and that the billed amount was collected. Close appropriate
Chartfields.
G. Analyze dunning errors for action needed by Accounting Services/General Counsel.
Send or dispose of the letters as appropriate. Follow up on delinquent invoices, if
necessary.
H. Check with pre-award Associate Director on projects in pre-award status. Note action
taken, response received in Award Profile>Notepad.
Daily Duties
A.
B.
C.
D.
E.
Answer phone, email; handle walk-ins and inbox.
Process awards from satellites.
Handle BCM errors.
Process No Cost Time Extensions and Changes of PI as requested.
Handle subcontracts:
Forward subcontract invoices to PI for approval.
Process invoices to pay subcontractor when PI approval is received.
Other Duties (irregular or longer than monthly cycle)
A.
B.
C.
D.
E.
Quarterly Federal Cash reporting
Annual Financial Reporting
Locate missing CFDA numbers (completed at least quarterly)
Suspense Account Maintenance
Committee Responsibilities
________________________________________________________________
USEFUL QUERIES- SEE GM FOR QUERIES, NEW QUERIES CAN BE
DEVELOPED AS NEEDED.
G_LOC_BUD_EXP_PTD
Project to date expenses for projects in a specific fund
GM_COSTSHARING
Payroll cost share by project ID
GM_COSTSHARING_DATE
Payroll costshare by a certain time period
BD_XCP_GL_OSAP
List of sponsored program BCM errors
BD_KK_BUDGET-EDIT-ERROR_W_LN
List of budget errors
OPEN_ITEMS_BY_AMOUNT_GM_ONLY Receivables listing for sponsored programs
GM_SALARY_PROJECT
Payroll detail by project number
GM_SALARY_PROJ_DATE
Payroll detail for a certain time period
CUSTOMER SERVICE RESPONSIBILITIES
Phone Calls and Emails
Senior Accountants (SA) are responsible for answering phone calls and emails in a timely
and courteous manner. The SA should respond to emails and voicemails as soon as
possible but within one business day at the latest. If the SA believes that he/she will be
unable to provide adequate response within this time, they should contact the person and
explain that they are unable to provide a response but will contact them again when they
are able to adequately meet their request.
If a SA is out of the office, it is his/her responsibility to set up the Out of Office Assistant
in Outlook and change his/her voicemail message to state that he/she is not available that
day. This should be done prior to departure for planned absences. For unplanned
absences, the SA should follow the steps below to change the outgoing voicemail
message and outgoing message on Outlook (if internet access is available).
Set up an outgoing phone message from outside the office
1.
2.
3.
4.
5.
6.
7.
Dial your work number.
While your outgoing message is playing, press * .
Enter 8 for user options.
Enter G for changing the greeting.
Enter P for changing the primary greeting.
Enter R to record a greeting
Enter X to save recording.
Set up an outgoing email message from another computer
1.
2.
3.
4.
5.
Connect to http://www.webmail.missouri.edu/
Log in using your Single Sign On (SSO)
Select Shortcuts
Select Options
At the top of the screen, under Out of Office Assistant, click on “I’m currently out
of the office.”
6. Type Auto reply message stating that you are out of the office, when you
anticipate returning and the name and number of someone who can provide
assistance your absence.
7. Click Save & Close.
Handling Walk-ins
Periodically, department administrators and faculty may come to Jesse Hall without an
appointment to seek assistance with award management. The SA should make every
effort to meet with them as soon as possible and assist them to their satisfaction.
In Box Management
Each SA will have an in-box for depositing mail, award files, and office correspondence.
Items will be added to the in-box on daily basis and should be reviewed in a timely
manner to insure that urgent requests are handled and misdirected mail is forwarded to
the appropriate recipient. Appropriate treatment of in box items such as no cost time
extensions (NCTE) or subcontract invoices will be addressed in their respective sections.
EQUIPMENT RECONCILIATION
Reconciliations must be performed and prepared monthly for all federally funded
equipment comparing life-to-date balances in Asset Management (AM) to life-to-date
capital expenses reflected in the General Ledger (GL). The ChartField strings for
federally funded projects must match between AM and GL. It is critical to the University
that the ChartFields for a federally funded grant accurately reflect capital purchases in
both AM and GL. Any capital equipment purchase made with federal funds must be
reconciled to the ChartField level.
The queries AM_RECON_ASSET_ADDS_GRANTS &
AM_RECON_GL_EQUIP_GRANTS will be run monthly by OSPA comparing life-todate balances in the AM to life-to-date capital expenses reflected in the GL. The
reconciliations will be forwarded to, reviewed and maintained by the Post Award
Director.
The reconciling items discovered on the reconciliation will be forwarded to campus
accounting. Campus accounting will work with OSPA and Procurement Services to
resolve the reconciling items. OSPA will resolve items related to Correcting Entries and
Journal Entries. Procurement Services will handle items that have an expense recorded in
GL, but the item is not reflected in AM.
CHANGE OF F&A RATE OR BASE
Only the Associate Director of Post-award can change information on the Project
Activity F&A panel in Peoplesoft. If there is a situation where this information needs to
be changed, the AD will be contacted for assistance. The AD will make appropriate
changes and will notate who has asked for the changes to be made.
THIRD PARTY BILLING
Certain University student fees are paid by outside agencies. Those fees may include
tuition and incidental fees. Only instructional grants with budget for these items should
have any third party billing. A research grant would generally only pay to a third party if
it were specifically mentioned in the contract.
Prior to billing, the third party billing department (in cashiers) requests the responsible
SA to verify that these fees are allowable. This verification usually comes as a faxed
memo.
The SA will review the terms of the grant for allowability of the charges. If allowable,
the SA signs his/her approval and forwards via fax to third party billing.
These billings can be time sensitive, so the SA is responsible for responding with
approval or rejection within 24 hours of receiving the verification request.
SUBCONTRACT MANAGEMENT
Initial Review
SA’s are responsible for managing subcontracts on their award files. New Subcontracts
will be placed in the SA’s in box when they are 1) fully executed and 2) there is a
purchase order. The SA should verify that the PO has the correct amounts in the
Peoplesoft accounts, that the period of performance matches the agreement and falls
within the period of performance of the prime agreement, and other key attributes. If
there are inconsistencies, it should be returned to the Associate Director of Preaward for
correction and final review. If the new subcontract is a continuation, the $25,000
threshold may have already been met by previous subcontract agreements with the same
subcontractor.
Invoice Processing
The SA is responsible for managing the process of receiving and paying subcontractor
invoices. All steps of this process are critical if we are to ensure compliance with federal
requirements.
Overview
Subcontract invoice processing flowchart 1
Invoice receipt - When an invoice is received, the front office staff scans it in as a PDF
file and places it on the G:/Subcontracts folder. The paper invoice is then given to the
SA.
Accountant review - The SA should determine that the invoice is mathematically
accurate, the cumulative amount is accurate based upon prior invoices, the F&A is
calculated correctly, the invoice is certified and signed by authorized official, and that the
subcontract is fully executed. The invoice should be compared to the terms of the
agreement to determine that the period of performance falls within the period of the
subcontract and that the cumulative amount of the invoice does not exceed the agreement
amount. This will be saved as a PDF file, attached to the scanned invoice and uploaded
to the Peoplesoft sub recipient payment panel.
PI Approval - If the invoice is deemed to be valid, the PDF file is sent to the Principal
Investigator (PI) for signature of approval. It is the PI’s responsibility to verify the
performance of the subcontract and to approve invoices for payment.
EPLS check - After the PI mails their acceptance of the invoice, the SA will verify that
the Excluded Parties Listing System has not debarred the subcontractor. The website is
http://epls.arnet.gov/. Note: The SA does not need to verify debarment for federal
agencies.
Upload into Peoplesoft sub recipient system – A PDF is created that has the invoice,
accountant approval, PI approval and EPLS check included. All of these items are
needed in order to show that we are in compliance with federal regulations. The SA will
enter the Invoice #, date and amount into the system. The EPLS icon is selected
Payment process – The PDF is sent by email to Accounting Services for payment. The
email should clearly show the chartfield string, PO# and PO line that it is to be paid from.
Paper file - The paper invoice will be placed in the subcontract file with the signed and
dated debarment verification.
Sub recipients and close outs - At the end of a grant, the SA should verify that all
invoices have been received from the subcontractor before preparing a final financial
report or final invoice for the prime agreement. The method and result of the verification
will be documented, signed and dated. If the subcontract was not fully spent, the SA
should contact the Associate Director of Pre-Award to have the purchase order reduced to
zero and closed.
AWARD PROCESSING
Award processing flowchart 1
UMC RESEARCH OSPA Awards Mailbox
Each SA should have the UMC RESEARCH OSPA Awards mailbox installed on their
Outlook email. To do so, complete the following steps:
1. Click Inbox.
2. On the Tools menu, click Services.
3. In the following information services are set up in this profile box. Click
Microsoft Exchange Server.
4. Click Properties, and then click the Advanced tab.
5. Click Add, and then type OSPA awards then click OK and OK again.
After an award or preaward account has been set up in PeopleSoft by the GCA, an email
will be sent to the PI, his dean, and a departmental person depending on the distribution
list for his department, and the UMC RESEARCH OSPA Awards mailbox that includes
the grant award summary and any cost share MoCodes that would not fit in the comment
box of the grant award summary.
The subject line of the email will include the SA’s name, and each SA will be responsible
for checking the mailbox everyday for new awards and preaward accounts. For preaward
accounts, the email will be the only notification for the SA to complete processing the
award in PeopleSoft. For new awards, supplements, and continuations, the file will be
sent to Jesse Hall to be set up and placed in the SA’s inbox.
Once the SA has received the paper file, he or she has 24 hours to finish processing the
award as directed in the following sections. Once the award processing is complete, the
email is removed from the awards mailbox. If there is a problem with the award as
received that requires a delay in completing the processing the award, the email can be
marked with a follow up flag to indicate that the award was received but the SA cannot
complete processing due to a problem with the award.
Processing a New Award in PeopleSoft Grants Module –Non-Construction
Once the award file is received, the SA is responsible for checking the accuracy of the
Grant Award Summary, reviewing the PeopleSoft GM award panels and for posting the
budget. If a new Grant Award Summary is required, the GCA should be notified to
redistribute a corrected Grant Award Summary. The file should only be returned to the
GCA if it is determined that the GCA cannot make corrections without it.
After logging in to PeopleSoft Production Database, the SA should review as follows and
make any necessary changes. These changes will require the SA to save before exiting
the panel.
Setting up Contract Procedures:
1. Cost Reimbursable:
There are two kinds of cost reimbursable, a non-letter of credit and a letter of credit cost
reimbursable.
Non-letter of credit:
To create and amend a non-letter of credit cost reimbursable contract, follow the
following steps:
Select: Contract > Create and Amend > General Information
On the tab for Find an Existing Value, enter search criteria and click search to find the
contract you will be updating.
The General tab displays Contract information. Select Billing Options form the dropdown
list at the bottom of the page.
In the Billing Options tab, enter:
Method of Payment: Cost Reimbursable
Click save.
Select the Lines tab. In the Contract Lines box, select the tab for Details:
Click on the Project link. Confirm that the rate template ID is “CRB” (If it is not, make
the update and click Save.) After verifying the rate template ID, click the link Return to
Contract Entry.
Click on the General tab and enter:
Contract Type: CR_NONLOC
Contract Status: Active
In the Lines tab, Contract Line box, click the Detail tab. Click Save. “Clicking Save
makes the contract type and contract status unchangeable in the contracts general tab
page”
In the Lines tab, Contract Lines tab for Detail, select the Billing Plans hyperlink at the
bottom of the page.
On the Billing Plans Page, (Assign Billing Plan), Click on the plan hyperlink (B101).
In the Billing Plan general tab, enter values (or use the look up options) in the Billing
Default Overrides Box:
Invoice Form: GM_GEN
Bill By ID: GM_CASH
Billing Status: Ready
Click Save
Cycle ID: (Whatever is appropriate)
Billing Inquiry: (Bill Special Phone)
Click the link Return to Billing Plan Assignment.
On the assign Billing page, click Return to Contract Entry.
Click the Lines tab and click Save.
Letter Of Credit Cost Reimbursable:
Select: Grants > Awards> Award Profile
Enter search criteria, click Search and select an award ID
On the Profile tab, enter a Reference Award Number (Sponsor number for the project)
and click Save.
Select the funding tab. Review the projects listed and confirm all projects have been
generated for correct dollars and correct dates.
Click the Award Modifications link.
On the Award Modifications page, verify the reference award number and that the
Amount is the sum of all projects from the Award Funding tab.
Click OK.
Click the Sponsor tab. Verify the Contact Seq Num and Click Save.
Select: Grants > Awards > Project Activity
In the Find and Existing Value page, search for and select the Project
Verify the Activity Type is Grant. Click Save.
Select Grants > Awards > Award Profile
Enter search criteria and click Search.
On the Profile tab, click the View Contract link:
On the General tab, select Billing Options from the dropdown list (bottom right):
On the Billing Options tab, select “letter of Credit” as Method of Payment and select a
Letter of credit ID using the Look up button
Click Save.
Click the Lines tab and in the contract lines box, select the Detail tab:
In the Related Project tab, confirm that the template ID is CRB and click on the link
Return to Contract Entry.
On the Lines tab, select the Contract Lines box Detail tab
Enter the LOC Doc ID for each contract.
Click Save.
Select the general tab.
In the general tab, select a Contract type of CR_LOC and update the Contract Status to
ACTIVE.
Click Save.
Select the Link Billing Plans.
Select the Plan link:
On the Billing Plan general page, enter or use the Look up buttons to populate the fields
in the Billing Default Overrides box.
Invoice Form: GM_LOC
Bill By ID: GM_LOC
Billing Status: Ready
Cycle ID: (Whatever is appropriate)
Billing Inquiry: (Bill Special Phone)
.
Update the billing status to Ready.
Click Save.
Click Return to Billing Plan Assignment.
On the Assign Billing Plan Page, click Return to Contract Entry.
The procedure is complete.
Setting up a Fixed Price Contract:
There are two ways to get to the contracts General tab.
Grants > Awards > Award Profile –
You are able to use either the contract number or the project number then
search. Then click on the blue View Contract hyperlink.
Or
Contract > Create & Amend > General Information –
You put the contract number in and click search.
Both methods take you to General contract screen.
Contract Type: select Fixed Price
Contract Status: select active
Now save.
Then click on the Lines tab.
Under Contract Lines select the Detail tab.
Select the blue Projects hyperlink.
This is where you select the Rate Template ID as Fixed Price.
To do this select Correct History in the bottom right hand corner of the screen. Click on
the magnifying glass at the Rate Template ID box, select Fixed Price then save.
Now return to Contract Entry by using the blue hyperlink.
Select the General tab.
In the lower right hand corner is a drop box. Click on it and select Prepaids.
In the Prepaids for the contract box there are 4 tabs. The General tab should be open at
this time. Enter the award amount in the Purchased Amount field and then select the
Utilization tab.
Here you need to check the box Use for all Lines in Contract and then select the Initial
Billing tab.
At this time you will click the drop arrow under Prepaid Tax Timing and select Tax on
Initial Bill then go to the Deferred Revenue Distribution tab.
Here you will enter the chartfield where revenue is to be recorded and the PS account
number.
Save when you finished.
Now select the Initial Billing tab again.
Click the blue Create Bill Plan hyperlink.
Description: A description must be entered. You have total control over this.
Billing Method: “very Important” For all Fixed Price Contracts ”MILSTONE”
should be selected here.
Now review all other information and change as needed. Remember this is where the
system finds the Sr. Accountant information.
We fished click the apply button in the lower left hand corner and then OK.
There is now a description and a billing plan number showing.
Click the blue hyperlink under Description.
An Events tab has now been added. Select it.
Select Add New Event.
Select Amount in the Define Events box. Also notice the award amount being displayed
in the Amount Detail box.
There should be one row under Event Detail. This is used to record your billing events.
Event Type: Will usually be Date but there are other selections.
Event Status: Change to Ready for Processing.
Event Date: When Date is used for Event Type this tells the system to generate the
Invoice.
Event Notes: Click here to enter any information deemed necessary.
Amount: Enter the amount applicable for each event.
More lines can be added by clicking the + sign to the far right. A box will appear in the
upper left hand corner prompting for the number of lines to add. Enter and select OK.
After entering all events you should set Event Status to Ready for all or just the current
rows. By doing them all now you will not have to do it later on.
Now Save.
If your events are equal to the award amount then the Remaining Amount in the
Amount Detail box will be 0.00.
Select the Return to Prepaids hyperlink.
Under Status change this to Ready and save.
Select Initial Billing and then the Description hyperlink.
Change Billing Status to Active, if it isn’t already, and save.
Select Return to Prepaids hyperlink and the Return to Contract Entry hyperlink.
Save.
Your Contract is Now Setup!
PS PANELS AND ACCOUNTS:
Valid methods of payment choices are:
AUT
CST
LOC
PRE
SCH
Auto pay
Cost Reimbursable
Letter of Credit
Prepaid
Bill by Schedule
Valid basis of payment choices are:
CST
FIX
Cost Reimbursable
Fixed Price
If LOC is selected, determine that the correct Letter of Credit is also selected. If the
method of payment is Bill by Schedule, the SA should prepare the invoices prior to
completing processing. See section on Scheduled Invoicing.
The revenue account should be whatever revenue account that the revenue for this type
of grant should be recorded on. Examples are:
Federal
State
Other Government
Businesses
Other Individuals
Foundations
Other Org/Univ.
490000
491000
492000
493200
493500
493600
493700
The deferred revenue account should not be changed.
Funded Amount
PeopleSoft populates these fields. Determine that the funded amount exactly matches the
award amount. For LOC awards, make sure that the correct LOC document number has
been entered.
Project Set Up Panels
Grants > Awards > Project
Search
Please note that if an award has multiple projects, each project will have to be reviewed
individually.
General Information
SA should make sure that the Project Type selected is one of the six types that begin with
“Grants-xxxx”.
SA should click the chartfield button and make sure that the project end date is 4 months
after the actual end date of the award.
Project Department Tab
PeopleSoft populates the department ID when the award is generated. SA should make
sure that the Dept ID is a grant Dept ID.
Project Manager
PeopleSoft populates the PI’s name and employee id when the award is generated.
Shared Credit
PeopleSoft populates the shared credit information from the proposal panel when the
award is generated.
Project Activity Panels
Grants > Awards > Project Activity
Search
Please note that if an award has multiple projects, each project will have to be reviewed
individually.
General Information tab
Populated by PeopleSoft.
Description
SA’s should enter all relevant billing and reporting requirements of the agreement in the
project description panels, including any special provisions and due dates. For
uniformity and ease in covering for each other, the AD requires notes to be in this order:
fiscal contact, agency contact, required final reports, special terms, miscellaneous.
Click on “Activity Status” hyperlink on General Information tab.
The Status of an active grant should always be open.
F&A Rates
The F&A rates will be based upon the sponsor and type of activity of the award. The
Rate Type will denote this. The Institutional Rate is the rate for this type of activity
based upon if the sponsor is a state entity or not. The sponsor rate is the rate that is
usually charged by this sponsor and is populated by PeopleSoft. The Funded and
Allowable panel should reflect the actual F&A rate that is awarded. SA should verify
whether the F&A is based upon modified total direct cost (MTDC) or total direct costs
(TDC) if less that the Institutional Rate is awarded. If the funded F&A rate is different
from the Institutional Rate, there should be a note in the comments box explaining why.
During the F&A rate transition period, the SA should determine that the Institutional Rate
and Sponsor Rate are correct for the award. For instance if the award date is 7/1/036/30/04 and the type of activity is research, the institutional rate should be 45.5% not
47%.
Award Profile Panels
Grants > Awards > Award Profile
Enter the Business Unit and either the award number or project ID and click Search. For
awards with multiple projects, the project will have to be selected if the award number is
entered.
Please note that if an award has multiple projects, each project will have to be reviewed
individually.
Profile
The SA should determine that the Reference Award number has been entered properly.
This number should correspond to the sponsor’s agreement number or specific
identification of the award.
The Award begin and end date should be compared to the agreement’s start and end date
since this is the only place in PeopleSoft where the agreement’s dates are to be accurately
reflected.
The Award Status should be “Preaward” if the award was set up as a preaward account
and “Accepted” if there is a fully executed agreement.
The SA should click the award modification button to determine if the dates and amounts
were corrected entered by the GCA or converted properly by the awarding process of
PeopleSoft.
Sponsor
The SA should determine that the correct sponsor contact has been selected. If no
specific contact is in place, the field should display “Accounts Payable”.
Funding
The SA should review this panel for every project on a multiple project award since only
the project initially chosen when opening this panel group will appear. The projectfunding amount and budget periods will appear on the Grant Award Summary so they
should be entered correctly based upon the agreement.
Click on “Award Modifications” hyperlink to verify Reference Award Number, Amount,
and dates are correct.
Certifications
Any required certifications will appear on this panel. There is no action for the SA.
Terms
There is a limited selection of terms that can be selected on this panel and notes about
terms can be made in the project description panel, so this panel is generally left blank.
Milestone- left alone.
Attributes
This panel should display the CFDA number of the agreement. If the grant does not
include federal funds, the CFDA number will be 00.000. If the CFDA number is
XX.XXX, the GCA did not have the CFDA number when the award was processed. It is
then the responsibility of the SA to find the correct CFDA number to enter on this panel.
See the section on CFDA, for more information.
Notepad
The notepad is used by all parts of the OSPA office to make notes about processing of the
award, file movement, consulting agreement processing, and other notes that need to be
captured but not necessarily displayed on an Award Listing. The SA should not make
any modifications to existing notes. Any new notes require a new line to be inserted.
Key Words
These words are populated from the proposal and require no action from the SA’s.
Project Budget Panel
Grants > Awards > Project Budgets
Enter the Business Unit and project ID and click Search.
Please note that if an award has multiple projects, each project will have to be reviewed
individually.
If the project has more than one budget period, each budget period will be reviewed
individually.
The award and the way that it has been funded will determine the number of budget
periods reflected on this panel. If the award being reviewed is a supplement or a
continuation, then the SA may only need to review the budget period that is being added.
To navigate between Budget Periods, Click on “Return to Search” button, budget detail at
bottom of budget period
Budget Detail
The SA will need to review whichever budget period the current award is for. The SA
should compare the budget lines to the awarded budget document. The SA will need to
check the accuracy of the budget account used; the fund, the dept id, program, and class
for all sponsor funded costs as well as cost share.
Ledger
The ledger will be PROJ for all budget lines except the budget for revenue.
Note: PS 8.8 Revenue will no longer be budgeted.
F&A and C/S
If the budget line is for F&A, the F&A button should be checked. If the line is for Cost
Share, C/S should be checked.
Fund
The fund will depend upon the source of funds. Appropriate Funds are as follows:
Grants
2100
2200
2205
2208
2210
2212
2215
2220
2223
2225
2230
2235
2240
2245
2250
2255
2260
2265
Restr. Grants and Appropriations (Non-LOC)
LOC- EPA
LOC- NASA Goddard
LOC- NASA Ames
LOC- NASA Glenn
LOC- NASA Stennis
LOC- NASA Marshall
LOC-NEH
LOC-USDOL
LOC- NSF
LOC- SBA
LOC-USDA-CSREES-Research
LOC-USDA-CSREES-Extension
LOC-USDA-ARS
LOC-USDA-Forest Service
LOC-USDOC
LOC-USDOC-NOAA
LOC-USDOE-Morgantown
2270
2275
2280
2285
2290
2295
LOC-USDOE-Chicago
LOC-USDI
LOC-USOE
LOC-DHHS
LOC-USDOJ
LOC-HUD
Department will provide Cost Share0000 General Operating
0000 is the most frequently used fund code, but others are possible.
Account
Budget nodes should be used for the accounts. Valid budget accounts are listed below:
Cost Share
700000
700000
700000
700000
700000
710000
720001
760001
770000
Salary Teaching & Research
S&W GTA’s/GRA’s
S&W Admin Support
S&W Non-exempt students
S&W Other
Fringe Benefits
Department Operating
Student Aid
Equipment
Grants
700000
710000
720001
760001
765001
766001
770000
Salary
Fringe Benefits
Department Operating
Student Aid
Subcontracts <$25,000
Subcontracts >$25,000
Equipment
789500
862001
863001
981000
Rent of Space or Capital Equipment
Other Allocations/Transfers Out (for use with construction grants)
Other Allocations/Transfers Out (for use with Total Fixed Price)
Facilities & Administration
Dept ID
The Dept ID will depend upon if the budget line is for the grant funded portion or cost
share. The grant portion should have the same dept id as on the Project Primary
Department Panel. The cost share portion should have a dept id that is not a grants dept
id.
Program
For the grant funded budget lines, the program should be 0 for all business units except
Extension. Extension grants should have program E8006. The cost share budget lines
may or may not have a program other than 0 depending on the source of funds that will
be paying for the cost share. The program code should be provided by the department at
the time the award is set up by the GCA.
Class
The class budget should always be zero.
Overdraft
The overdraft box should always be checked.
The SA reviews the budget lines and determined that they are entered correctly. The
budget lines are posted by Pre Award GCA’s before file movement to Jesse Hall. If not
posted, the SA will click the Post box and click the lightening bolt. At the prompt, the
SA will click yes and wait for budget journal numbers to be listed.
Status and End Date for General Ledger
Set Up Financials/Supply Chain>Common Definitions>Design Chartfield>Define Value
>Chartfield Values>Project
Enter Set ID: Business Unit and Project. Status should be active. End date should be
four months past the award end date.
Amending Contract
For adding or decreasing the contract amount (limit amount). Select the contract to be
amended.
Click the Amend Contract button.
Enter the Amendment type of increase. Click Save. Click on the lines tab, then the detail
tab. Click the project hyperlink.
Click the Amend Contract button to open the limit amount.
A message will display example “ Amendment number 0000000001, type: Increase is
currently available for edit, (9853,2)”
Click OK and continue to create the amendment.
Change the limit amount to the new total dollar amount.
Click Save.
Click on the Contract Amendment tab.
Click on the detail hyperlink on the new amendment.
Change the amend status to Ready, this will then create the Process Amendment button.
The Amend Status is changed to Complete.
Processing a Supplement or Continuation in PeopleSoft Grants Module
The SA will generally have to review fewer panels when receiving a supplement or
continuation to an existing award depending upon if the additional funds were added to
an existing chartfield string or if a new project has to be created.
New Chartfield(s)
Panels to be reviewed:
Grants > Award > Project > General Information
Same steps as for a new award
Project > Project Department
Same steps as for a new award
Project Manager
Same steps as for a new award
Project Share Credit
Same steps as for a new award
Project Activity > General Information
Same steps as for a new award
In Description Field:
Make a note of the previous Project(s) and any special treatment for this new funding.
Activity Status Hyperlink
Same steps as for a new award
Project Activity > F&A Rates
Same steps as for a new award
Award Profile > Profile tab
This panel will need to be reviewed for the new project. Click on the Award
Modifications hyperlink and make sure that the new funds have been added to the
existing funding. Determine that the period of performance reflects any additional time
added to the existing award.
Award Profile > Funding tab
Determine that the project-funding amount is correct as well as the funding period.
Project Budget >Budget Detail
As same step as for a new award- Verify budget is correct.
Award Profile > Funding tab
Same steps as for a new award
Status and End Date in General Ledger
Same steps as for a new award
These steps should be performed for all new projects added to an award.
Same Chartfield(s)
Panels to be reviewed:
Award Profile > Profile tab
Click award modifications hyperlink to determine that additional funds and time have
been added to the award. Determine that the period of performance reflects any
additional time added to the existing award.
Award Profile > Funding tab
If the additional funding represents a new funding period, determine that an additional
line has been added for the new period’s funds and that the Total Project Amount is
correct.
If the additional funds do not represent a new funding period, determine that the new
funds have been added to the most recent funding period and that the period of
performance for the period is correct. Verify that the Total Project Amount is correct.
Project Budget
If the new funding represents an additional budget period, there should be a new budget
period.
Project Budget > Budget Detail
If the new funding is added to an existing budget period, the Budget will be added to the
most recent budget period. See Budget Detail section for new awards to know what to
look for on these lines.
Verify budget is correctly posted.
Verify status and end date are correct in General Ledger.
Processing a Pre-Award Account in PeopleSoft Grants Module
The steps to process a Pre-Award account for the SA are the same as the steps for a new
award (non-construction) with the following exceptions:
A paper file will not be sent to the SA, so the email in the UMC RESEARCH OSPA
Awards mailbox will be the only notification to the SA to complete processing. There
will not be an agreement to compare the information recorded in the PeopleSoft GM; so
most panels can just be glanced at without scrutiny. (For instance, the CFDA number
may be left blank.)
The following panels will be different from the New Award panels and will require
review by the SA:
Award Header>Accounting Attributes
The Cycle ID should be WAIT.
Award Profile>Profile
The Award Status should be PREAWARD.
Once the budget journals have been reviewed, the email maybe removed from the
Awards mailbox.
Processing a Construction Award
A construction award is treated the same as other new awards with the following
exceptions:
Project Activity>Description
This panel should include the chartfield string where the actual expenditures of the grant
will be recorded by Construction Management.
Project Budget>Chartfield Lines
The budget should only have 1 line that is set up as TNFOUT
Fund-the fund should be based upon the source of payment (i.e. 2100 or LOC fund)
Account should be 862001.
DeptID-is based upon the grant’s department
Program-should be 0
Class-Should be 0
Processing Program Income Accounts
See Program Income Section.
Adding a Project
Grant>Awards>Project>Chose add a new value>Click Add>Fill out required
fields. Add a project activity.
Once a new project has been added and the activity has been added, tie the project
to an award.
Contracts>Create and Amend>General Information>Click on the Lines
Tab>Under Contracts click on the Detail Tab>Click on the blue Project Hyperlink> At
the bottom see “Associated Projects & Activities”>Click the plus sign and add the new
project number. Save.
Go back to Award Profile. Enter the Date Ranges on the Funding page. Set up the
budget. Change the date on the Chartfield Vales page to 4 months past project end date.
Create MoCode. Send out Grant Award Summary.
The specific procedures we designed for grant-funded construction projects deal only
with those construction projects handled by Construction Management and accounted for
using a Construction Management Project ID. For any other capital expenses charged to
a grant, the expense should appear as a direct expense to the grant. There are increased
compliance risks related to allowability and period of availability if we do otherwise.
This does not preclude transfers, but the transfers should be of individual expenses, not
lump sum transfers from consolidated expenses
CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA)
If an award is received by the SA and there is no CFDA # on the Award
Profile>Attributes page or on the Award Profile>General Information page or the GCA
has entered 00.000, the SA is responsible for obtaining the CFDA # and entering it on the
Award Profile panels.
The SA when reviewing the agreement should look for evidence that the funding is
federal flow-through. If the CFDA # is not indicated on the award document, the SA
should review the Request for Proposal, Application, or Quotation (whichever was
applicable for the proposal) to see if the source of funds is identified with a CFDA #.
If the review of the award and proposal documents does not indicate the CFDA # but
does indicate that the source of funds is federal, a call to the sponsor may be required.
If the sponsor does not know the CFDA # for the federal dollars, the SA should obtain the
name of the federal agency providing the funding.
CFDA information should be entered into PeopleSoft as follows:
Grants>Awards>Award Profile>General Information & Attributes
1. For awards that have no federal dollars: Enter XX.XXX
2. If there are federal dollars, and you know the CFDA #, enter it in the
format ##.###. (It is possible that there may be a letter that follows, the
number. If so, enter it as well.)
3. If there are federal dollars, and you only know the federal agency, enter
the first two digits of the federal agency code followed by .000. For
instance, if you know that it is DHHS but do not know the specific
program, enter 93.000.
4. For federal contracts that have no specific CFDA#: Enter the first two
digits of the federal agency code followed by .CON. For instance,
93.CON for DHHS contracts.
5. Until the CFDA# is determined, blanks should remain in the CFDA field.
Helpful Websites:
CFDA http://www.cfda.gov
NSF http://www.nsf.gov/bfa/cpo/policy/cfda.htm
Validating CFDA numbers and other SEFA fields:
On a semi-annual basis, a report will be produced out of Peoplesoft that will encompass a
complete grants dataset. This dataset will then be tested to determine if inaccuracies are
present. When all tests have been performed, the erroneous results will be distributed to
the appropriate personnel. Key fields to be tested are (but not limited to):
CFDA Number
Validity
Conformance to our policy
Award Reference Number
Existence
Conformance to related records
Sponsor match with CFDA’s first two digits.
BCM ERRORS
BCM errors should be handled daily.
BCM error lists are run each morning using the following query in PS 8.8 reporting:
BD_XCP_GL_OSPA
Error Types
No budget exists PROJ: The error is due to no budget existing for the chartfield string
NF-RE Data The error is due to no budget existing for the chartfield string (revenue)
No budget exists ORG: The error exists due to no budget existing for the dept id. (Must
be fixed by the department.
Clearing BCM Errors
ALL payroll-generated transactions MUST be allowed to clear BCM status. If necessary,
the SA should enter budget for the chartfield string or extend the project date to allow the
payroll entry to post. If the transaction is not appropriate for the project, the SA should
work with the department to make sure that the charge is moved to another chartfield
string.
Other transactions need to be reviewed by the SA and if appropriate the end date should
be extended or budget should be added. If the expense is not allowed on the grant, the
SA should contact the person responsible for the transaction. That contact person would
be either a departmental person or, in the case of an external feeder system, whoever is
responsible for the external feeder (found on Accounting Services website
http://web.missouri.edu/~muacct/.)
Post to PROJ
Included with the daily BCM error list, there is a list of projects for which budget has
been entered but the budget lines have not been posted to PROJ resource. The query is
GM_POST_TO_PROJECTS. Each SA is responsible for going to the Project Budget for
their projects on this list and clicking the Post to PROJ button (looks like a post-it).
BUDGET JOURNAL ERRORS
Need to go to commitment control to handle them.
A new security rule has been created in PS88 for the Office of Sponsored Program
Administration (OSPA) to correct budget journal errors that are fed from the grants
module and to make budget entries for program income CF.
1. Making a Budget Entry
From the Main Menu, select: Commitment Control > Budget Journals > Enter Budget
Journals.
Select Add a New Value. Type in the appropriate Business Unit. Leave NEXT for the
Journal ID and current date. Then click
.
Under Budget Header, type in PROJ or click on the magnifying glass and select PROJ for
Ledger Group. Also, type in a detailed explanation in the Long Description box
(optional).
Next, click Budget Lines. Budget period should always be 0 because there is no a
specified year for project. Enter the rest of the budget information. To add or delete
lines, use
. Use “Journal Line Copy Down” feature if there are several chartfields
that you will be repeating on additional lines. When you are satisfied with the entry,
choose
.
After you click
, a journal ID number will appear on the top of the screen by
Journal ID. You may need this number for future search. You could post the journal
right away. Just check the box by “Post Journal” then, click
. A statement will
appear verifying whether you wish to post the journal or not. Click the Yes. If posted the
Budget Header Status will be Posted. Otherwise check Budget Errors tab.
You need to also add a budget for the Project Parent, click the
Under Budget Header, type in PROJ_P or click on the magnifying glass and select
PROJ_P for Ledger Group. Also, type in a detailed explanation in the Long Description
box.
Next, click Budget Lines. Budget period should always be 0 because there is no a
specified year for project. For the parent budget only need to enter the fund and project
and the amount is the total for the project. When you are satisfied with the entry,
choose
.
After you click
, a journal ID number will appear on the top of the screen by
Journal ID. You may need this number for future search. You post the journal the same
as the first journal.
Reminder for FUND 2199, you have to make each entry twice. First, you need to make
an entry using PROJ and PROJ_P ledger groups.
2. Deleting a Journal
Select: Commitment Control > Budget Journals > Enter Budget Journals > Find an
Existing Value.
You will get a complete list of all un-posted journals. You will only be able to delete
journals associated with your access. If a journal is already posted, you can’t delete it;
you will have to make another entry to reverse it.
Select the budget journal to be deleted. Click the drop down arrow and select “Delete
Journal” then, click
. A statement will appear verifying whether you wish to
delete the journal or not.
3. Correcting an Error from Project Budget
From the Main Menu, select: Commitment Control > Budget Journals > Enter Budget
Journals > Find an Existing Journal. The journal ID is found on the project budget page
with the status of E. Type in the journal ID number of the journal you want to correct.
Click
.
Keep in mind that projects budget rules are based on Project ID. Account is budgeted at
Level G as defined in the BCM_ACCOUNT_G tree. Class should be rollup to 0 as
defined in the CC-CLASS tree. It should be detail program, detail fund, detail DeptID,
and detail project. Change or complete as needed on the Budget Line page, the tab
Budget Errors will help you to know what the system is looking for. Once data is
complete then process the journal as you did under Making a Budget Entry.
NO COST TIME EXTENSIONS (NCTE)
PI’s sometimes require more time to complete a project than what was originally
anticipated. When more time is needed for a project, the PI or fiscal officer will contact
the SA assigned to that grant to confirm the process for a specific grant. The SA will
read the terms and conditions of the award to ascertain whether or not an extension is
allowed and what actions need to be taken. The SA should determine if through
expanded authorities, the OSPA office can grant extensions in which a notification to the
agency is all that is necessary or if a request must be sent to the sponsor.
Requests to Sponsor for NCTE
If the agency allows an extension, at a minimum the new requested end date and the
reason for the extension is included in the written request signed by the PI. The request is
signed by the associate director of OSPA to give institutional approval and is forwarded
to the agency. A note is made in PeopleSoft Grants Module as follows:
Grants > Awards > Project Activity > General Information tab in
description box.
Notifications to Sponsor on NCTE
If the agency allows an automatic time extension under expanded authorities, at a
minimum the new requested end date and the reason for the extension is provided to the
SA. If required, the SA will draft a notification of extension letter and provide any
information required by the agency. The notification is signed by the associate director
and forwarded to the agency. The NCTE notification is noted in Grants Module as
follows:
Grants > Award > Award Profile > Note Pad tab
Sponsor Response to NCTE Request or Notification
Once the response (if a request was submitted) is received from the sponsor, the SA will
inform the PI. They will note the response in Grants Module as described above. They
will also need to change the end date in PeopleSoft as follows:
Set up Financial/Supply Chain > Common Definitions > Define Values >
Chartfield Value
Click on “Project hyperlink.
Enter Business Unit + Project No. Hit Search
Change the end date to 120 days after the new end date of the project
Grants > Awards > Award Profile – Profile Tab
Use – Award Profile – Profile
Change the award end date to the new end date of the grant (this is the
actual date that the grant will be ending according to the extension).
Click on “Award Modification” hyperlink + change end date
Grants > Awards > Award Profile – Funding tab
Change the end date of the latest active period for each appropriate
project. Also click the Award Modification hyperlink and change the end
date of the latest active period.
When NCTE processing is complete, the SA creates a Grant Award Summary that is sent
via email to the PI and his division to notify them of the new end date of the project. The
Grant Award Summary is then saved in EDOCS.
No Sponsor Response on NCTE Notification.
Some agencies only require that we notify them of an extension. In this case OSPA may
not receive a response from the agency. The SA will send a copy of our agency
notification to the PI instead of a response from the agency and will perform the steps
listed in Sponsor Response to NCTE Request or Notification.
NCTE on Fixed Price Awards
Fixed price awards may be extended internally without notifying the agency as long as all
deliverables required by the agency have been met. When the SA determines that an
internal change is appropriate, they will update the end date as described in Sponsor
Response to NCTE Request or Notification.
When NCTE processing is complete, the SA creates a Grant Award Summary that is sent
via email to the PI and his division to notify them of the new end date of the project. The
Grant Award Summary is then saved in EDOCS.
GRANT AWARD SUMMARY:
Grant > Awards > Award Summary report
Hit Search to find an existing value
Enter business unit, contract, project, MoCode, budget period and a brief note
Click the box next to the 9 options there
Hit “Run”
Award summary box should be checked
Change Type to “Email”
Click “OK”
The GAS should be sent to your email in a few seconds.
CHANGES IN PI
As soon as the department knows that a PI is leaving, the Sponsored Programs accountant
that has been assigned to the project (this information appears on the MIS Web
Applications financial screens) needs to be contacted in writing. The written request
must include the appropriate approvals (i.e. Division/department/chairman/PI), new PI
vitae, (if required), and the effective date of change (i.e. the date the PI leaves). After the
OSPA Senior Accountant is notified, they contact the agency to determine the
appropriate course of action needed to replace the lead PI or relinquish the grant. When a
PI leaves a project, most agencies will assume that all spending ceases on that date unless
the agency has agreed to the change in PI. Failure to notify OSPA could result in the
agency denying payment for all expenses incurred after the PI left and could possibly
consider the agreement in default and require the university to refund part or all of the
funds received.
If agency approval is necessary, the request is countersigned by the Associate Director
and transmitted to the agency. When the agency approval is received, it is given to the SA
for final review.
Processing of Approved Change
SA enters new PI in PeopleSoft as follows:
Grants > Awards > Project > Manager
Insert a line by clicking + button with the effective date being the
effective date of the PI change and the new PI being entered. Save entry.
Grants > Awards > Projects > Share Credit
Insert a line with the effective date being the effective date of the PI
change and the new PI being entered. Save entry.
Grants > Awards > Award Profile – Profile tab
Change Award PI to Employee ID of the new PI
Press tab to make sure that the new PI name shows up in the next box.
Save entry.
SA sends updated Grant Award Summary to the new PI and appropriate staff to notify of
change.
BUDGET REVISIONS
Decrease in Award by Sponsor
Award reductions occur when the sponsor sends a notice about reducing the amount of
the award, giving a justification. The SA reviews the notice, informs the PI about the
change, and requests budget changes from the PI, unless the notice from the Sponsor
provides the budget change.
The PI responds with an email or a note whether the decrease in award is accepted or
questioned. If the decrease is questioned, SA contacts the Sponsor for an additional
explanation. The PI submits the budget changes if necessary.
The SA reduces the budget in PeopleSoft as follows:
Grants > Awards > Award Profile > Profile panel
Click on the Award Modifications hyperlink and change the dollar amount.
Grants > Awards > Award Profile- Funding panel
Change the Total Project Amount and Funded amount to agree to the new award
amount.
Grants > Project Budget > Budget Detail
Insert rows reducing the specific budget lines.
If there is also a change in period of the project, the SA enters the new dates into PS GM.
A revised Grant Award Summary is distributed.
A significant reduction in budget should be accompanied with a reduced scope of work.
If the PI does not agree to the change in the scope of work, the file should be forwarded
to the preaward satellite for contractual negotiations.
Re-budgeting
An external re-budget is a re-budget where approval is required by the awarding agency
according to the terms and conditions of the agreement.
An internal re-budget is a re-budget that is requested only for institutional purposes.
Re-budget requests should be submitted and approved prior to spending, either to comply
with the terms or conditions of the agreement or to increase chances of approval.
The PI has the primary responsibility for monitoring spending, for following the
approved budget, and for initiating a re-budget request. The SA handles both types of rebudgets. Our office provides the re-budget service as the institutional representative of
the Curators of the University of Missouri. The SA will assist the PI in determining
whether an external or an internal re-budget, or no re-budget is necessary.
External Re-Budget
An external re-budget request should be made by the PI on departmental letterhead, with
reference to the agreement title, agency number, and University chartfield number, with a
description of the proposed changes and with a justification for the changes. The letter
should be addressed to an authorized individual at the agency, and be routed to OSPA for
institutional approval.
The SA handling the agreement reviews the re-budget request. The SA may recommend
that the PI alter the letter for improvements in the letter. Upon review and acceptance by
the SA, he or she will get signature approval from the Associate Director or Director of
OSPA, and the request will be submitted directly to the agency.
When the approval of the agency is received, the SA reviews and enters information into
the PeopleSoft GM system. A new Grant Award Summary will be issued.
Alternative Process
There are some other acceptable alternatives to the above process. Some agencies will
accept an email request for re-budget. Again the request should be routed through OSPA
for institutional approval. The SA will only process a written approval from an
authorized representative of the agency. It may be an email approval.
Internal Re-Budget
A form UM 118, Internal Re-budget Request Form may be submitted and signed by the
PI. The budget category changes are included in Part I. The justification is included in
Part II. When relevant, the change in scope is described in Part III. The SA reviews, and
if approved, the SA signs and dates the form. The form is forwarded to the Associate
Director for approval. The approved form is returned to the SA, who enters it into the
PeopleSoft GM. A new Grant Award Summary will be issued.
Alternative Process
There are other acceptable alternatives to the above process. An email request or a letter
request may be processed, if it has the right components of budgetary changes,
justification, and signature of the PI.
CREATE MOCODES
MoCode may need to be created at the request of the department for cost sharing or other
reasons.
To create a MoCode:
1. Go to MIS Web Applications website (https://webapps.umsystem.edu/)
and login.
2. Select MoCode Create.
3. Enter the FUND, DEPTID, PROGRAM, PROJECT, and CLASS.
4. Enter a description that is useful for identifying the purpose of the
MoCode.
5. Click Submit.
6. If there is not an existing MoCode for this chartfield string, the system will
say so.
7. Select allow payroll if salary is to be charged to this chartfield string.
8. Click Create.
To inactivate a MoCode:
1. Go to MIS Web Applications website (https://webapps.umsystem.edu/)
and login.
2. Select MoCode Create.
3. Enter the FUND, DEPTID, PROGRAM, PROJECT, and CLASS.
4. Click Submit.
5. The system will provide the MoCode specific to that chartfield string.
6. Click the Inactivate MoCode button and click Submit.
7. Click Save.
AWARD LISTING
Login to Web Applications:
PS Financial Reports
Grants
Rpt 7: Award Listing
Click: GO
Features that can be used:
Business Unit
Select the business unit from the drop box
End-Date From
Your beginning date should be as early as possible and your end-date should be as
far in the future as possible. This will ensure that your listing will include all
awards asked for. To limit to a specific time period just type those dates in these
fields.
Project Status
Click on the drop box arrow and choose the status that you want.
All
Open Closed
Sponsor ID
Type in the customer ID if you know it or click on the drop box and you will have
a panel that has the following fields:
Sponsor ID
Short Name
Name 1
You can search by using short name or name 1. The search engine is case
sensitive, so notice that items under both selections are in all caps. There is also a
wild card that can be used when searching. It is the percent sign (%). By using
this at the beginning and end of partial names it will find sponsor names that
include this item. Notice at the bottom of this panel there is the message: “More
matching entries were found then can be displayed”. Only 300 items can be
displayed at one time, so the use of the wild card can be useful.
Short Name is limited to ten characters and there are no criteria for making a short
name. This makes it hard to use.
Name 1 is the full name of the sponsor and thus is easier to use.
Type in your criteria in the field you are wanting to use and click search – you
will see a list of sponsors that match. Now you can scroll down and find the one
your are looking for.
Bill Specialist
This will be the OSPA number of the senior accountant.
Reports to Sponsor
This is used to run reports for a specific sponsor. You probably use the same
customer id here that you used in the Sponsor ID field.
Billing Cycle
By leaving this field blank your list will include all billing cycles and you will not
be able to access the Billing Cycle To field. To run a listing for specific billing
cycles you can use the drop box to find the one you want.
Billing Cycle To
This will only be accessible if you entered a cycle in the previous field. You can
limit the cycles by inputting the same cycle as the previous field or you can enter
other cycles and receive a listing with multiple billing cycles.
Department
You can use this field to limit your report to one or more departments. By leaving
this blank you will get all departments and you will not be able to access the
Department To field.
Department To
This will only be accessible if you entered a department id in the previous field.
You can limit the departments by inputting the same id as the previous field or
you can enter other department Id’s and receive a listing with multiple
departments.
Report Order
This is used for determining the order in which the projects will be printed in the
report. Click on the drop box arrow to see your choices.
Award Status
Most of the time you will pick other. Pre-award will be marked only when you
want a listing of pre-award projects that have been set up.
Financial Selections
Of the four choices, all will be used most frequently. The other three are used to
list projects with those particular financial situations.
Print Notes
Select from the drop down box from three choices
Full-page notes
Half-page notes
Or no notes
The initial results on the screen do not show the notes. You can see the notes only when
you select Format to Print.
INVOICING AND RECORDING ACCOUNTS RECEIVABLE
A. Review of Transactions before Billing
Payroll Entries
 “Upon receipt of the Grant Award Summary, the department administrator should make
sure that all necessary PAFs and PCEs are processed to record payroll to the grant and
cost share chartfields.”
Verifying Correcting Entries
 Each SA is responsible for reviewing correcting entries (CE’s) for their grants each
month.
SA’s should review all CE’s to determine the validity of the transaction. They should
consider the following:
 The grant’s budget
 Dollar’s available to be spent
 The grant’s period of performance
 Audit Trail Documentation
 Adequate Justification
Any questions or problems with the entry should be directed toward the preparer. If the
SA does not approve of the transaction, he/she should state why approval cannot be
made in the comments and contact the preparer about reversing the entry.
The SA may be requested to review transactions that are not CE’s. Upon the request,
the SA should review the transaction and make a comment in the comment’s section
giving their approval or not.
Subcontract Expenses
 The SA should determine that the invoice is mathematically accurate, the cumulative
amount is accurate based upon prior invoices, the F&A is calculated correctly, the invoice
is certified and signed by authorized official, and that the subcontract is fully executed.
The invoice should be compared to the terms of the agreement to determine that the
period of performance falls within the period of the subcontract and that the cumulative
amount of the invoice does not exceed the agreement amount. The SA will verify that the
subcontractor has not been debarred by checking the Excluded Parties Listing System.
The website is http://epls.arnet.gov/. The SA does not need to verify debarment for
federal agencies.
If the invoice is deemed to be valid, the PDF file is sent to the Principal Investigator (PI)
for signature of approval. It is the PI’s responsibility to verify the performance of the
subcontract and to approve invoices for payment.
F&A Variance report
 The SA is required to verify that all F&A variances are corrected before invoicing or
draws occurs. This will prevent us from asking for incorrect amounts from sponsors. Any
changes that are needed to the attributes will be sent to the AD. JE’s may also be
needed, and these will have to process before invoicing.
Before Invoice is given to Associate Director:
 The Senior Accountants will scan the detailed transaction listing (Income Statement #9)
to determine if there are any questionable expenses posted for a certain time period.
The accountant will select a questionable transaction, review it, and determine if the cost
is allowable per the grant or not.

The Senior Accountants will check the budget variance reports to determine if the actual
expenditures exceed what was budgeted in an account. If the budget is exceeded, then
the Senior accountants will verify the expenditures to determine if they should be allowed
or not.

A cash reconciliation is done to verify the invoice amounts.

The accounting basis selected on reports is Accrual basis.

Cost reimbursable GL backup that shows how the invoice ties out to the general ledger.
End of the Grant
 At the end of the grant, the SA will verify the final expenses with the department fiscal
person. Review any expenses that were recorded after the end date for period of
availablilty. Ask if there are still outstanding expenses that have not been recorded yet in
PeopleSoft. If so, detailed documents will be needed for them to be included on the
invoice.
B. Processing Invoices and Recording in Accounts Receivable
While you are reviewing new awards there are a few things to note for invoicing: 1)
What is the customer number or ID 2) Is the sponsor making scheduled payments, do we
have scheduled invoices, or cost reimbursable invoices and 3) other invoicing
instructions.
The customer number is recorded in PeopleSoft Grants in Billing Information. It is also
included on Web Reports, Report #7 Award Listing. To find the number in PeopleSoft
Grants:
PS Grants>Awards>Award Profile
Click on View Contract
On General Tab, click on Billing Plans
Click on Plan B101 hyperlink
See Customer Information Section, Bill to Customer box.
Definitions:
Scheduled Invoicing – are invoices that have set dates and amounts. Date
intervals and amounts will not necessarily be the same. The actual dates and
amounts will be documented within the award document.
Cost Reimbursable Invoicing – are invoices that show actual expenses by
category. They are usually done monthly but sometimes quarterly. These
invoices can have many different formats. The most used formats have templates
set up in Excel.
To open an invoice template go to Excel and click on Open a File. From the drop down
box find the OSPA drive (g:). Find the folder invoice templates and you will see a list of
files for invoicing. There are three files for each type.
SCHEDULED INVOICING
Open the appropriate FP invoice in Excel. You will save this to the file name of your
choice. To save click on file in the upper left hand corner and then click on “save as”.
Now enter your file name. Usually this is the project number preceded by the business
unit abbreviation, C E or A. Now click on the drop box arrow in the save in field. You
will find the drive to save the file to. Normally this will be your personal drive. It will be
labeled with your system login name and be f: drive. Click the appropriate drive and all
its folders will appear. You can use one of these or set up a new one. If using a current
folder, double click to open it and then click the save button.
To set up a new folder just click on the “Create New Folder” icon between the delete and
views icons on the header panel. Type in the folder name and click OK. A window
within this folder will open and you can save your file.
Once saved you can start setting up the invoice. Start by inputting the billing address in
the box starting with “TO”. The address can be found in the award document. The
MoCode, DeptID, and Project number can be found at the top of the Grant Award
Summary (GAS). The agreement amount and agreement period are found on the line that
starts “This Award” on the GAS. You will need the Customer ID now. Project Director
or PI is found in the description box of the GAS. Enter the date for the scheduled
payment. In voice number will be the project number followed by an invoice number
(e.g. 00003512 – 1). If this is the last invoice then you will had “FINAL” after the
invoice number. Invoice period can be left blank or you can add a short description that
relates to that particular invoice (e.g. 15% of award, 4th scheduled payment, Final).
Department will be found on the GAS in the upper right hand corner field. Campus will
be found at the top of the GAS as “BU”. Project title is found in the field on the GAS
with the same name.
In the “Description/Purpose” field you will find the words “PER THE EXECUTED
CONTRACT BETWEEN THE CURATORS OF THE UNIVERSITY OF MO AND”
you will add the sponsors name to this statement and that will be found in the field on
GAS titled “Agency Name”.
Now you will list a description for the current payment (e.g. payment 1, percent at
execution of contract, etc.). Under “Cumulative Amount Invoiced” you will input the
amount of the invoice and you will also put this amount in the “Current Invoice Amount”
column.
“Amount Due This Invoice” should equal amounts listed in the current invoice column.
For each additional invoice you will need to add a new payment description and new
cumulative and current invoice amounts. The previous amounts in the cumulative
column will always be present. The previous amounts in the current column should be
changed to zero.
Invoice Review:
Make sure all data used from GAS matches the GAS. At the lower left hand corner the
following information should be there:
Make Check Payable To:
University of Missouri
PO Box 807012
Kansas City, MO 64180-7012
Under this the customer number and invoice number should appear.
Finally make sure the correct name and title is listed for the person that will be signing
the invoice. This person is required to be an authorized signer for the institution. A-21.
Section K. reads as follows:
K. Certification of charges.
1. To assure that expenditures for sponsored agreements are proper and in accordance
with the agreement documents and approved project budgets, the annual and/or final
fiscal reports or vouchers requesting payment under the agreements will include a
certification, signed by an authorized official of the university, which reads essentially as
follows: "I certify that all expenditures reported (or payment requested) are for
appropriate purposes and in accordance with the provisions of the application and award
documents."
COST REIMBURSABLE INVOICING
F&A Variance report
 The SA is required to verify that all F&A variances are corrected before invoicing or
draws occurs. This will prevent us from asking for incorrect amounts from sponsors. Any
changes that are needed to the attributes will be sent to the AD. JE’s may also be
needed, and these will have to process before invoicing.
Open the appropriate CR invoice in Excel. You will save this to the file name of your
choice. To save click on file in the upper left hand corner and then click on “save as”.
Now enter your file name. Usually this is the project number preceded by the business
unit abbreviation, C E or A. Now click on the drop box arrow in the save in field. You
will find the drive to save the file to. Normally this will be your personal drive. It will be
labeled with your system login name and be f: drive. Click the appropriate drive and all
its folders will appear. You can use one of these or set up a new one. If using a current
folder, double click to open it and then click the save button.
To set up a new folder just click on the “Create New Folder” icon between the delete and
views icons on the header panel. Type in the folder name and click OK. A window
within this folder will open and you can save your file.
Once saved you can start setting up the invoice. Start by inputting the billing address in
the box starting with “TO”. The address can be found in the award document. The
MoCode, DeptID, and Project number can be found at the top of the Grant Award
Summary (GAS). The agreement amount and agreement period are found on the line that
starts “This Award” on the GAS. You will need the Customer ID now. Project Director
or PI is found in the description box of the GAS. Enter the date for the scheduled
payment. In voice number will be the project number followed by an invoice number
(e.g. 00003512 – 1). If this is the last invoice then you will had “FINAL” after the
invoice number. Invoice period will be the time frame covered by the invoice (e.g. 1201-2003 to 12-31-2003, 10-01-2003 to 12-31-2003, or any other period that applies).
Department will be found on the GAS in the upper right hand corner field. Campus will
be found at the top of the GAS as “BU”. Project title is found in the field on the GAS
with the same name.
In the “Description/Purpose” field you will find a list of expense categories. These can
be changed as needed.
In this file there is a macro set up to fill in the invoice for the amounts. Scroll up to this
macro. It will have the same expense categories as the invoice form. To do the invoice
you will have to go to the financial web reports and to print a report. You will go to the
income statement reports and select statement number 9 and click go. Fill in the DeptId
and the Project number and change the Month to the month that you are doing the invoice
for. You can print this out or switch back and forth between the windows for your
information. You will input the expense numbers from the PTD column of the report to
the Total to Date column of the macro. On the first invoice this will be all you have to
enter for the expenses. On the following invoices you will copy the amounts from the
total to date column in the macro to the prior cumulative column and then input the YTD
expenses from that months report.
Invoice Review:
Make sure all data used from GAS matches the GAS. At the lower left hand corner the
following information should be there:
Make Check Payable To:
University of Missouri
PO Box 807012
Kansas City, MO 64180-7012
Under this the customer number and invoice number should appear.
Finally make sure the correct name and title is listed for the person that will be signing
the invoice. This person is required to be an authorized signer for the institution. A-21.
Section K. reads as follows:
K. Certification of charges.
1. To assure that expenditures for sponsored agreements are proper and in accordance
with the agreement documents and approved project budgets, the annual and/or final
fiscal reports or vouchers requesting payment under the agreements will include a
certification, signed by an authorized official of the university, which reads essentially as
follows: "I certify that all expenditures reported (or payment requested) are for
appropriate purposes and in accordance with the provisions of the application and award
documents."
Cost Reimbursable Invoice Review
All requests for reimbursement on a cost reimbursable basis will be reviewed by the Post
Award Director. The review will ensure that there is adequate GL backup documentation
to support the expenditures on the Invoice. Additional checks may include checking for
Accrual Basis, period covered by request, etc. On a random basis, an invoice may be
selected to undergo a more rigorous examination to ensure that the preparation of and
contents of said invoice complies with existing procedures and policies. 1/17/2007
Recording Invoices in Accounts Receivable: (you should not need to use this with
automated invoicing).
Login to PeopleSoft:
Accounts Receivable > Pending Items > Online Items > Group Entry
Add new value.
Select the Business Unit, Group ID: next click Add
The Acctg Date field will be highlighted. Input the invoice date and tab to the Group
Type field. Here you will input the letter B, always. Now tab and you will put OBILL,
always, in the Origin ID field. Tab to the Control Currency and you will always put USD
here.
You will now tab to the totals section of the panel. In the first field you will put the
amount of the invoice and then tab and you will enter 1 for the number of invoices being
recorded. This is all that needs to be input on this panel.
Go to the tabs at the top of the screen and click on “Pending Item 1”. The Acct Date field
will be highlighted. This should be the same date as the previous panel. Tab to the Item
ID field. Here you will usually enter the invoice number of the invoice you are
recording. Tab to the customer field. Enter the customer number off of the invoice and
then tab to the next field. Input the invoice amount. In the Entry Type field you will
enter DR. Leave the AR Dist. Field blank. This is the last entry on this panel.
Go to the tabs at the top of the screen and click on “Pending Item 2”. Make sure that the
collector is your OSPA number. This is necessary primarily for invoices to universities,
which have a default of OSPA1.
Click on the “Accounting Entries” tab at the top of the screen. You will then click on the
lightning bolt button to create the accounting entry.
Click on “Group Action” at the top of the screen. This is where you tell the system to
balance the entry just done. Click Balance.. You can also delete the entry made by
clicking “Delete Entries” or you can delete the whole group by clicking “Delete Group”
Construction Projects:
After month-end processing is completed, the SPA responsible for construction projects
will transfer the balance in Project Managements chartfield to the appropriate grants
project. This transfer will be done with a JE, using the 862001 accounts for both sides of
the entry. The transfer amounts will then have a reimbursement request prepared for
them, with the revenue to be put in the grants project. Each month the Associate Director
will review a report of activity on the construction projects to ensure that proper
procedures are taking place and that we are within the period of availability for each
project.
MONITORING ACCOUNTS RECEIVABLE
Viewing Accounts Receivable in PS 8.8
One way to view open and/or closed items for a customer
Accounts Receivable
Customer Accounts
Item Information
View/Update Item Detail
Chose the customer number 889900xxxx
Select status blank, open, or closed
You can drill down on closed items to see when they were paid, by check or by ARR, etc.
To Check if AR’s went through:
Accounts Receivables > Receivable Update > Correct Posting Errors > Online Items
Click on the items next to your OSPA name, the item will open. Then you can correct the
entry.
Query of Outstanding Receivables
A query has been created that lists all outstanding receivables for sponsored programs
customers. The query is run from PS Finance Reporting. Select Reporting
Tools>Query>Query Manager. Search for the query by entering the first few letters of
the query name. OPEN_ITEMS_BY_AMOUNT_GM_ONLY. Click on the hyperlink for
running to Excel. The list will include all outstanding items for sponsored programs
customers. The list can be sorted by Collector, which is the responsible accountant.
Invoice numbers are created by using the project number. Therefore, outstanding invoices
by project are identifiable. The accounting date is also identified so that you can use the
query to age the receivables. If the SA’s want a listing of the receivables for one
Collector, use the query OPEN_ITEMS_BY_OSPA_NO_GM_ONLY, Type in the
OSPA number when the prompt comes up for Collector.
Determining if an Invoice is Paid
You can determine if a payment has been made on an invoice and view any adjustments
to the invoice amount in the PeopleSoft panels. Go to Accounts Receivable>Customer
Accounts>Item Information>Item List. Enter Business Unit and Customer Number.
Select status of open, closed or all. Search. Select the invoice in the resulting list. Click
on the hyperlink of the invoice description. Select tab: Item Activity. Payments will
either reference WORKC (lockbox payment), AR Maint (lockbox payment matched after
received), an ARR number, or a check number. Dates are provided for the invoice and
the payments.
Notification of Matches to Accounting Services
Outstanding debits and credits that equal each other may exist for a sponsor. The lock
box may have not had enough information to correctly apply a payment or the accountant
may have entered a correcting item or reversal due to an error in billing. If outstanding
debits and credits need to be matched off against one another, accounting should be
notified. The customer number, item numbers, and amounts need to be emailed to the
individual designated in Accounting Services to match the debits and credits. As of
October 17,2005 the contact person is Billie Holliday.
Dunning Letters
Accounting will provide sponsored programs with dunning letters for overdue
receivables. The letters are generated by sponsor number. The letters will identify the
collector as well as the items overdue. Each SA will review the letters to determine if the
dunning letter actually needs to be mailed. Letters approved by the SAs will be mailed to
the sponsors.
Monitoring Status of Preaward Accounts for Billability
Run an award listing by accountant for each business Unit. Run the award listing for
preaward accounts only. Identify any preaward projects with large expenditures. Follow
up with the preaward staff to see if an award has been received but not processed.
Identify any preaward projects that can be invoiced and prepare the invoice.
ARBI COLLECTION AND WRITE-OFF POLICY
Aging: Invoice age is based on the accounting date, which is the date the invoice is
keyed into the system.
Aging Report: An open items report is available in PS Query. The report is based on
“Collector”, which is the code for a Senior Accountant in an OSPA office. The query is
run after the close of a prior month, and is emailed to the Senior Accountants by the
Associate Director. Senior Accountants have been trained on accessing the open items
report and are responsible for making sure that their receivables are accurate.
Monitoring ARBI: Senior Accountants are expected to monitor the ARBI open items
list for credits that may offset existing open items. When they find these, they will work
with Accounting Services to remove both entries. This will prevent Dunning letters from
going to sponsors that have paid their invoices.
Dunning Letter 1: The first dunning letter is sent out to a customer that has an open
invoice that is over 60 days past the invoice date. The dunning letter will pick up all
invoices for that sponsor that are 31 days past the date of the invoice(s). The letters are
generated by System Accounting and then mailed by the fifteenth day of each month. A
copy will be sent to campus office, to be placed in the permanent file.
Dunning Letter 2: The second dunning letter is sent out to a customer that has an open
invoice that is over 90 days past the invoice date. The dunning letter will pick up all
invoices for that sponsor that are 31 days past the date of the invoice(s). The letters are
generated by System Accounting and then mailed by the fifteenth day of each month. A
copy will be sent to campus office, to be placed in the permanent file.
Legal Letter: Legal letters are sent out to all customers that have invoices over 140 days
past the date of the invoice if they are over $50. As required by the Legal department
these letters must be for items over $50.00. These letters are printed by System
Accounting and signed by a University attorney and mailed by the fifteenth day of each
month. A copy will be sent to campus office, to be placed in the permanent file.
Write-offs: Departments are notified at the beginning of each month by Accounting
Services to check the upcoming Write-off Report in the PeopleSoft AR system. This
reminds the department of those invoices that are still open after all letters have been
sent. The department reviews this list and makes any final effort at collection. At the
end of the month all the invoices on the list will be written off. All write-offs are done in
the campus accounting departments and are to be reviewed and approved by someone
designated by the Accounting Director before the actual write-off is completed.
Documentation of the write-off is noted in the AR system by creating a “conversation”
note.
Delay in Write-off: Due to the nature of many of our customers it may be necessary for
departments to request a delay in write-off to allow more time to collect the outstanding
invoice. There is a “Delay of Write-off” form that the departments can fill out and send
to Accounting by the fifteenth of the month to request a one-month delay. Accounting
reviews the reason for the delay and it will be approved if there is a legitimate reason.
For example: the department may have worked out a payment plan with the customer, or
the customer might not have the funds appropriated for another few weeks.
Collection after Write-off: Invoices $100 or greater are sent to a collection agency.
(There is some discretion here, for example several smaller invoices for one customer
might be sent to collections.) If the invoice is collected, a reverse write-off transaction is
done in PS for the total amount collected. The invoice is noted in a “conversation” as
being collected. The charge for the collection fee is processed to the department outside
the ARBI system.
How to re-print a system generated invoice:
Re-print a system-generated invoice:
Billing > Generate Invoice > Non-Consolidated > Reprint Invoices
Under Finding an existing invoice, Select “Search”
Select a Run Control Id (if you don’t have one create one)
Under Range Selection select “Invoice Id”
Enter the business unit and invoice number
Select “Run”
Check the box next to “Grants Print Portrait Invoices”
Default on the Process List Type is set to email, which you can change
Click “OK”
Once the process is at “success”, the SA should receive the invoice by email (that is if
the type is set to “email”).
Recording A/R Conversations in PeopleSoft
Add a conversation to an individual invoice:
Accounts Receivable>Customer Accounts>Item Information>Item List
Enter the Customer Number
Click on Invoice
Then add conversations (button on the bottom of page)
Add a conversation to a customer:
Accounts Receivable>Customer Interactions>Conversations>View Update
Conversations
Select the “Add a New Value” Tab
Enter the Customer Number. A new screen appears with three tabs, with the
“Conversation” tab containing the vital information.
The vital data is
Status: Choices are New, Open, Close.
New is assigned by the system with a new note
Open is used for a review or response note
Close is used when the issue is resolved. All notes for this issue change to closed.
Description: Anything can be entered.
Review days: Enter number of days that the system should wait to notify you to look at
again OR
Review date: Enter a date that the system should notify you.
Done: This box needs to be checked when the item is resolved , or the system will keep
notifying you.
Amount: Enter the amount related to this item.
Promise Date: Enter the date we expect to receive payment
Confidence: Choices are High, Medium, Low
Contact ID: If the person you are working with is not in the system.
Comments: Enter the details of your conversation.
LETTER OF CREDIT DRAWS
Many grants are reimbursed using a letter of credit (LOC) system. These systems
provide a means for SA’s to obtain payment on cost reimbursable grants without
submitting an invoice and for distribution of federal appropriations (formula funds).
The manner in which the LOC is accessed is determined based upon the specific agency
and each LOC may have specific cash reporting requirements with which the SA must
comply.
F&A Variance report
 The SA is required to verify that all F&A variances are corrected before invoicing or
draws occurs. This will prevent us from asking for incorrect amounts from sponsors. Any
changes that are needed to the attributes will be sent to the AD. JE’s may also be
needed, and these will have to process before invoicing.
Managing Cash
The SA is responsible for managing the cash position of their respective LOC’s. A cash
reconciliation is to be done to verify the draw amounts. Each SA should insure that the cash
position for the LOC is negative but as close to zero as possible. The draws should be
prepared weekly (unless the size of the LOC makes it necessary or reasonable to prepare
draws more or less frequently) based upon the cash positions of the grants involved.
SA’s can determine expenses on their letter of credit by using the query
G_LOC_BUD_EXP_PTD for the LOC’s fund number. After a month closes, the SA can
use the Grants Management Report: LOC Report. The Website is: \\um-icsfs1\psreports\Grants_Management\Letter_of_Credit_Reports\200506.
The draw should be 95% of the eligible expenses. The Post Award Associate Director
reviews prior to approving the draws. Changes are made as needed. Once the SA
performs a draw, he/she should prepare a distribution list that details the MoCodes and/or
projects to which the cash should be recorded. An accounts receivable open item is
processed with the full amount to one chartfield. At month end DHHS and NSF revenue
is automatically allocated to specific grants. For all other draws, the SA prepares a JE to
allocate revenue from AR proect to the appropriate grants.
Final Numbers
The SA’s from each campus are responsible for providing the final amounts to the SA
that draws the funds for the institution. The procedure is to put a note in PeopleSoft
(where it will print on the award summary), so that the SA drawing the funds can easily
see what the final amount is. This is very important, so that the system works properly.
QUERY OF LATE PAYROLLS
(NOT AVAILABLE SINCE APRIL 1, 2005)
CORRECTING ENTRY APPROVALS
Each SA is responsible for reviewing correcting entries (CE’s) for their grants each
month. In order to view CE’s, the SA would go to MIS Web Applications and click on
PS Journal Entry. The SA would then select Retrieve Transactions.
The fields should be selected as follows:
Business Unit
----Any
Journal Begin Date ----Any day of the month
Journal End Date ----A day < or = 30 days from begin date
Source
----- CE PS- JE Correction (Web)
OSPA
----- OSPA# (for instance OSPA1)
Then, click on Search or Summary Report. Search will provide a list of Journal Entries.
Summary Report will provide more journal entry detail.
SA’s should review all CE’s to determine the validity of the transaction. They should
consider the following:
 The grant’s budget
 Dollar’s available to be spent
 The grant’s period of performance
 Audit Trail Documentation
 Adequate Justification
If the SA’s award is on the debit side of the entry and there are no other debit entries, the
SA should click the approval button. If the SA’s award is on the credit side of the entry
or there are multiple chartfields being debited, the SA should make a comment in the
comments section of the entry and hit submit.
Any questions or problems with the entry should be directed toward the preparer. If the
SA does not approve of the transaction, he/she should state why approval cannot be made
in the comments and contact the preparer about reversing the entry.
The SA may be requested to review transactions that are not CE’s. Upon the request, the
SA should review the transaction and make a comment in the comment’s section giving
their approval or not.
GRANT CLOSE OUT
Close Out of Cost Reimbursable Agreements
The SA will be responsible for the following:
Verify the final expenses with the department fiscal person. Verify that all
subcontractor vouchers have been submitted, approved, and paid. Review accounts
for any expenses that were recorded after the end date. Ask if there are still
outstanding expenses that have not been recorded yet in PeopleSoft.
Check award documents for other reporting requirements. Examples might include
reports of equipment purchased or loaned, lists of patents/inventions, or statements of
excess supplies on hand. Work with the PI and department administrator to complete
any required reports.
Check the F&A calculation. Prepare any journal entries to correct as needed.
Determine whether all funds have been collected. If not, prepare a final invoice, a
final draw, or contact the sponsor if the grant is fully invoiced but payment is
delinquent.
Prepare a financial report if required. For many sponsors, the final invoice will be
sufficient. For federal sponsors, a SF269 is often required and due within 90 days of
the end date. Non-federal sponsors may have a specific report format and a different
time frame for when the report is due.
Monitor accounts receivable open item query, for collection of the final payment on
the grant.
When all payments have been received and all expenses have been recorded at the
reported amount, proceed to the PeopleSoft close out of the project. This involves
making the project number inactive, inactivating the MoCode, and setting the project
status to closed.
Close Out of Fixed Price and Fixed Unit Price Agreements
The SA is responsible for the following in closing out total fixed price accounts:
Verify with the department administrator that all grant expenses have been recorded.
Determine that F&A calculation is correct. Make sure that F&A is fully recovered.
If the grant is fixed unit price, make sure that F&A reflects actual units. Prepare
journal entries to correct F&A as necessary.
Determine whether all funds have been collected. If not, prepare a final invoice, a
final draw, or contact the sponsor if the grant is fully invoiced but payment is
delinquent.
If there are remaining funds (i.e. the cash collected exceeds the expenses recorded),
contact the department administrator to request the MoCode of the total fixed price
account to which the remaining balance should be transferred. It may be necessary to
add budget to the grant project to transfer out funds.
Come to an agreement with the department administrator about the total amount to be
transferred and prepare the entry as follows:
Chartfield
Account
Debit
Credit
Grant Chartfield
867000
$balance
TFP Chartfield
393700
$balance
Once a zero balance is confirmed (cash collected = expenses recorded), proceed to
PeopleSoft closeout. This involves making the project number inactive, inactivating the
MoCode, and setting the project status to closed.
Close Out in PeopleSoft
A grant can be closed out in the general ledger and grants module when several criteria
are met.

A grant has passed the end date.

Revenue collected equals expenditures (which is not more than the budget
allowed).

All final reports (technical, financial, patent, etc.) have been completed.
When these criteria are met, the grant will need to be closed to prevent any further
transactions from posting.
Mechanically closing projects in Peoplesoft

Ensure that revenues equal expenditures and that all money has been collected.

Go to Grants > Awards > Project Activity
o Change Processing Status to Inactive
o Click Save

Go to the Activity Status Hyperlink on Project Activity page
o Insert a row
o Change Status to Closed
o Save

Go to Set up Financials/Supply Chain > Common Definitions > Design
ChartFields > Define Values > Charfield Values
o Go to Project Hyperlink
 Change the Status to Inactive
 Save
EARLY TERMINATIONS
When notification is received that an agency is terminating an award early, OSPA will
notify the PI and department immediately.
The senior accountant will review the award to determine the correct close out
procedures. Senior accountant will change the end date in the grants module to reflect
the change and issue a new grant award summary.
After final expenses have posted to the award, the senior accountant will send a final
financial report/invoice to the agency along with any other required documents.
Once all expenses have posted and all revenue has been received, senior accountant will
close the grant in the general ledger and in the grants module.
CHANGE OF INSTITUTION
The sponsor may change the recipient of the award if a PI changes institutions or if there
ceases to be a PI available at the initial institution to lead a project.
The University is the recipient of an award that was previously awarded to another
institution.
This type of change will be handled as a new award to the University of Missouri. When
the agreement is fully executed, it will be set up and forwarded to the senior accountant.
The University relinquishes an award that can no longer be spent, since the PI is
changing institutions.
When the PI moves to another institution, the chair of the PI’s department needs to
determine if a replacement PI can be designated. The department chair forwards the
name and vitae of the proposed replacement PI to the sponsor through OSPA for approval
of the sponsor. If there is no mutually agreed upon replacement PI, the relinquishment
process begins.
The revised end date needs to be determined. The final expenditure amount needs to be
determined and invoiced or reported. A relinquishment form is required by some
sponsors, such as DHHS, NSF. When the sponsor accepts that, the sponsor renegotiates
the balance of the award with another institution.
The sponsor notifies the University that the award ended with an amount and with an end
date. Accountant reviews the notice. If it is determined that a University signature is
required, the accountant contacts the department of the PI for authorization to accept the
cessation of the award, the accountant gets the signature of the AD if the department
accepts it, and mails the signed form to the sponsor. SA makes changes in PeopleSoft
and distributes a revised Grant Award Summary.
COST OVERRUNS
A cost overrun occurs when the total costs recorded on the chartfield exceed the total
budget for the budget period. If future funding is anticipated, this is only a matter of
timing and no action is necessary. If the overrun is determined to be an error, the excess
expenditures need to be identified and transferred to another chartfield.
The PI is primarily responsible for monitoring the grant to ensure that cost overruns do
not occur and if they do he/she is responsible for initiating corrective action. The PI
should have the departmental fiscal staff transfer the overrun to an appropriate chartfield.
The SA is responsible for monitoring his/her accounts and should notify the PI and the
department fiscal staff that corrective action is necessary for overdrafts that the SA has
identified. In instances where the overrun is due to errors in the application in F&A, the
SA should make the necessary entries to correct F&A and remove the overrun.
Equipment reconciliation
On a monthly basis, the SA assigned to this task will pull data from 1)Asset Management
and 2)General Ledger. This data will be compared to ensure that both sources match
each other. If there are mismatches, the SA will research those items and resolve by the
appropriate means. This report is then sent to the Associate Director.
UNITIZED CONTRACTS
Overview
A unitized contract is a contract between a University Service Center and a customer to
provide a variable quantity of service or product at a fixed unit cost. A standard contract
has been developed for this purpose. It is the GCA’s responsibility to review any
changes from this approved form and obtain legal or other approval. The rate charged
should cover all allowable costs in accordance with Cost Accounting Standards and in
compliance with Circular A-21.
Unitized projects are set up in the grants module the same as any other project with the
following exceptions:
-The fund is 0000.
-The beginning and end dates for the project are the same as the University’s fiscal year.
-Each year, there is a new contract if the project is continuing, but there may not be a new
chartfield string.
Billing Process
The billing process will be different, according to the type of contract.
a- For other than fixed price contract, the service center will inform OSPA by the
number of units delivered to the donor *(through service- completion sheet, or
other appropriate form), accordingly OSPA will invoice the donor for the
units (services/products) delivered.
b- For a fixed price contract OSPA will invoice the donor without the need for
the service completion sheet.
c- OSPA will send copies of the invoices to the service center and also payment
status reports.
Some of the unitized contracts are billed using PeopleSoft billings and other are billed the
same as grants projects.
COST SHARING
The recording and monitoring of cost share is primarily the responsibility of the PI and
department administration. SA’s should be concerned with cost sharing at three key
times during the grant life cycle-award setup, active award, and award close out.
What is Cost Sharing?
Cost Sharing is defined as the process of incurring and documenting direct costs relating
to a project that are not reimbursed by sponsoring agency. Cost sharing is normally costs
paid by the University but can be costs reimbursed by another source. OMB Circular A110 provides guidance on what costs can be treated as cost sharing.
Criteria from A-110:
All contributions, including cash and third party in-kind, shall be accepted as part of the
recipient’s cost sharing or matching when such contributions meet all of the following
criteria:
1. Are verifiable from the recipient’s records
2. Are not included as contributions for any other federally-assisted project or
program.
3. Are necessary and reasonable for proper and efficient accomplishment of project
or program objectives.
4. Are allowable under the applicable cost principles.
5. Are not paid by the Federal Government under another award, except where
authorized by Federal statute to be used for cost sharing or matching.
6. Are provided for in the approved budget when required by the Federal awarding
agency.
7. Conform to other provisions of A-110 as applicable.
A-110 states that unrecovered Facilities and Administrative (F&A) costs may be included
as part of cost sharing or matching only with the prior approval of the Federal awarding
agency. Other costs of the grant that would be considered a part of F&A cannot be used
as cost share, such as use of a University facility.
Types of Cost Sharing
Mandatory Cost Sharing is defined as cost sharing due to a written requirement of the
sponsor and the ability to apply for and receive the award is contingent upon the campus’
willingness to comply with this requirement. Mandatory cost sharing requirements will
often be stated in the Request for Proposal (RFP), Request for Application (RFA), or
Request for Quotation (RFQ). The mandatory match may be stated as a percentage of
total costs, a required dollar amount, or may be required due to limitations of costs that
the sponsor will reimburse, such as sponsors that will not pay for researchers’ salaries.
Voluntary Committed Cost Sharing occurs when a proposal is submitted in which the
proposal text, budget, budget justification, or scope of work states or implies that more
work will be done than the sponsor is paying for and cost share is not required by the
sponsor. The voluntary committed cost sharing is recorded in the system.
Examples of Voluntary Committed Cost Share:
Proposal Text:
“If awarded, the University will purchase a XYZ model digital camera to enable digital
images to be shared with colleagues in remote labs.”
Budget:
Lab Tech Salary
Lab Tech Fringe
Supplies
Total Direct
F&A @ 47%
Total Budget
$10,000
$2,500
$3,000
$15,500
$7,285
$ 22,785
Note: No budget for PI’s salary
Budget Justification:
“Salaries: Dr. Smith will supervise this project but will receive no salary support from the
award.”
Voluntary Uncommitted Cost Sharing occurs when nothing in the award or proposal
mentions cost sharing but the University is expending resources toward a project without
being reimbursed by the sponsor. This includes faculty effort that is over and above that
which is committed and budgeted for in a sponsored agreement. According to
Memorandum 01-06 to A-21, these costs cannot be included in organized research base
for F&A calculation, so they should not be recorded and tracked like committed cost
share.
Voluntary uncommitted cost share should not occur at the University of Missouri. PI’s
are expected to use sponsor funds whenever possible and avoid cost share that is not
required by the sponsor. Therefore, these costs should not be budgeted or recorded on
chartfields with grants project IDs.
Therefore, investigators that expend more effort on a grant than was budgeted for in the
proposal or agreement may not record that extra effort to a grant project or a cost share
account.
Waived Facilities & Administrative Costs are F&A costs that are otherwise available to
be recovered by the University, but the University has agreed to accept less than the full
amount. The difference between the F&A cost recovery accepted by the University and
the amount of F&A that would had been recovered at the full rate may be used as cost
sharing upon the sponsor’s approval. When direct costs are cost shared, the University
will automatically cost share the associated F&A at the full federally-negotiated rate.
In-Kind Contributions are project costs represented by services, equipment, real property
or the use thereof that is donated by sponsors other than the grant award sponsor. An inkind contribution’s value is considered to be what the cost to the University would have
been if the University had paid for the item or service itself. In-Kind contributions may
also include the cost share borne by the grants subcontractor.
Salary Cap Cost Sharing is cost sharing required because the salary of personnel working
on the grant exceeds a sponsor-imposed limit for individual salaries. This is classified as
voluntary committed cost sharing and cannot be used to meet mandatory cost sharing
requirements.
Cost Share Commitments
Often, salary voluntary cost share commitments are based upon percent of effort. The
language of the proposal should state the effort percentage committed and that the salary
and fringe benefit amounts are estimates (if provided). If in preparing a proposal,
estimated future salaries are computed based upon a certain effort percentage in
developing the cost share budget, the actual cost sharing recorded should agree to the
percent effort committed and not necessarily the dollar amount of the budget unless a
specific dollar amount is committed.
The exception would be mandatory cost share based upon a dollar amount match. In
those cases, the effort should be adjusted to reflect the actual dollar amount required to
meet the match’s threshold.
If a PI is not requesting any salary reimbursement on the proposal for himself, there is a
minimum amount of voluntary cost sharing that is committed for effort in directing the
project. If the effort comprises less than 2.5% of an investigator’s time, it is considered
to be untrackable and not entered into or captured in the financial system. If the 2.5%
threshold is exceeded, then the effort is rounded to the nearest 5% and entered into
PeopleSoft so that it can be recorded.
If any investigator is mentioned in the proposal as providing effort and no salary is
requested for this investigator, the effort is voluntary committed cost share. If the effort
of the investigator is expected to be incidental (to consult or advise occasionally, i.e.,
below the 2.5% threshold described above), the proposal can describe the person’s effort
as “as needed” and the effort of this person would not need to be documented. If the
investigator’s effort exceeds the 2.5% threshold, the cost share is committed and will
need to be included in the PeopleSoft proposal budget and documented if awarded.
Voluntary committed cost share can be larger or smaller depending on the presentation of
the match in the wording of the proposal. The way that line items in a budget
justification are phrased can have a substantial impact on the dollar amount that is
committed.
For instance, in the case of investigator effort, being less specific in the budget
justification may reduce the amount that is committed. Compare the following:
Dr. Johnson will devote 15% of his effort, with no cost to the project, if awarded.
Dr. Johnson will provide guidance and supervision to this project at no cost.
Language that specifically states what the cost shared effort will be will results in a
commitment to that level of effort. Stating that the investigator will provide guidance
and supervision commits that investigator, but the amount of effort will not have to be the
full 15% and there would be no issue if Dr. Johnson’s effort actually was 10%.
The same case would be true for non-salary cost share. Compare the following
statements:
The University will provide an ultra-low freezer ($5,000) if funded.
The University has an ultra-low freezer at its disposal to be used on this project.
By specifically identifying the cost of the freezer, the University would be responsible for
documenting $5,000 of cost associated with it as cost share. By stating that there is a
freezer available for use, the University does not have to document its cost as match to
the grant.
Award Received
At the time the award is received from the sponsor, the PI is responsible for reviewing the
award terms and accepting or rejecting them. Awards that required mandatory matching
will generally include a matching budget that corresponds with the award budget at the
time of the award to avoid confusion in the event that the award amount differs from the
proposal. If it does not and the matching requirement is a certain percentage of
reimbursed cost, the agreement should state that matching requirement in the terms of the
award.
Award Processing
When the PI has accepted an award, the award is generated in PeopleSoft grants module.
The GCA will verify with the department(s) that the cost sharing chartfield strings that
were entered in the proposal are still correct. The budget will be entered into the Project
Budget panels and mocodes will be created for the resulting chartfield strings for both the
award and cost sharing. The SA should review the proposal and service files to determine
that all committed cost share has been documented in the budget lines of the project or
elsewhere if the match is to be provided by another business unit, another grant, or by a
3rd party. The cost share budget lines will have C/S checked.
The budget as entered will be displayed on the Grant Award Summary that is distributed
to the PI, his/her department chair, and his/her Dean’s office. The budget for cost sharing
is displayed under the sponsor-funded budget with the chartfield string presented minus
the class. A specified budget for class is not required, so the class will not be displayed
on the Grant Award Summary. In the comment box of the Grant Award Summary, the
cost share mocodes will be listed. If there are too many cost share mocodes to fit in the
comment box, the cost share mocodes will be listed in the body of the email message that
accompanies the Grant Award Summary. The SA should review all of the mocodes to
make sure that the chartfield strings match what is entered on the budget panels.
After the award has been set up, it is the responsibility of the PI to notify the necessary
fiscal staff responsible for setting up payroll for these grants, including cost sharing.
Active Project
During the life of the project, it is the responsibility of the department to document cost
sharing. Upon receipt of the Grant Award Summary, the department administrator
should make sure that all necessary PAFs and PCEs are processed to record payroll to the
grant and cost share chartfields. For non-salary expenses, the department is responsible
for recording the costs to the cost sharing chartfields.
If graduate fee waivers are part of the committed cost sharing, the department should
notify OSPA who the student is and what semesters the fees were waived if they have not
been recorded to the cost share chartfield but are committed cost share.
If a grant award summary has been received after the grant start date and the cost sharing
crosses into the previous fiscal year. It is still necessary to prepare the necessary PCEs to
record the cost sharing. This should not cause problems in crossing fiscal years, because
the net effect to the DeptID, Fund, and Program code should be zero.
Purchases for supplies or equipment that are to be cost shared must be transferred to the
cost share chartfield string when it has been established to properly document the cost
sharing.
If during the life of the project, the funding source of the cost sharing needs to change,
the department should contact the SA and provide the chartfield string where the cost
sharing will now be recorded so that the SA can make adjustments to the budget lines and
provide the mocode.
Monitoring Cost Sharing
The recorded cost sharing will show up on Budget Variance Report 8 for the project
when the report is run without the DeptID entered. The amount of cost sharing will show
up under fund 0000 or whichever fund the costsharing is being recorded on. It will not be
included in the fund that the grant is under. There might also be cost sharing recorded in
accounts 971000, 972000, 973000, 974000, 981000, and 982000. This is cost share that
was recorded prior to January 2002.
To see the detail of the costsharing, you will have to use Income Statement 3. On this
report, you will only be able to see cost share recorded by fiscal year. You will need to
enter the cost share dept id, the project and the budget period of the fiscal year you want
to use (not 0) and run the report. You should be able to drill down to the specific entries
recording the cost share.
Please note the cost shared F&A will no longer show up on any of the financial reports.
The reporting of this will be prepared by the SA but will not be recorded in GL. It will
be calculated by taking the applicable F&A rate and multiplying it by the modified total
direct costs and subtracting the actual F&A collectible on the agreement. The applicable
rate will also be applied to cost shared direct costs.
Cost Share from Another Business Unit
If a project has cost share that is provided by another business unit, a separate proposal
will have been (or will have to be) entered for each business unit involved. At the time of
the award, both proposals will be awarded. The project that contains only cost share will
have only budget for cost share. In the Project Activity-Description panel of the award,
the project for the cost share from the other business unit should be listed. The cost share
only project should have a note in the Project Activity-Description panel that identifies
which project it is providing cost share to.
When providing cost share reporting, the SA should include cost share from both
business units.
Third Party Cost Share
If a third party is providing cost match for an award, the GCA will have obtained a
commitment letter from the third party at the time of the proposal. It is the responsibility
of the PI to obtain documentation from the third party that the match has been provided
and dollar value of the match. Third party match should be valued at the same cost the
University would have to pay if it purchased the goods or services itself.
Third party cost share may include cost sharing performed by subcontractors. If this is
the case, the SA should request a report of cost share from the subcontractor prior to
closing out the grant.
Cost Share from Other Grants
In some instances it is possible for third party cost share to come from other grants. This
generally only takes place when the award providing the match is funded by non-federal
funds. In cases where match is being provided by another grant, there will not be budget
entered into the budget panel of the grant using the cost share. There should be a note
made in the award panels that identifies which grant is providing the cost share by project
number and the amount of match provided.
If a grant is being used as cost share for another grant, the SA should make a note in the
Project Activity-Description panel stating that it is used for cost share and which project
it is providing cost share to.
Grant Close Out
The final method of documentation of cost sharing is the final financial report submitted
to the sponsor at the end of the grant. Generally, the SA will verify that all expenses are
recorded to a grant and prepare and submit a final report and/or invoice to the sponsor
that includes cost sharing amounts. At this time waived F&A and F&A on cost shared
direct costs will be calculated by the SA and included in the total costs of research. The
SA will make sure that all cost share (including third pary) has been included in the final
report.
Cost share provided by third parties will have to be verified prior to the preparation of the
final financial report. It is the responsibility of the PI to obtain written verification of the
support provided including the dollar amount if verification is not provided to the
accountant on subcontractor invoices.
SUSPENSE MANAGEMENT
When a payment is received for which there is no executed agreement, the OSS II records
the payment to the Suspense Account. Once the agreement is executed and there is a
chartfield string to record the payment to, the SA is responsible for transferring the
revenue out of suspense as follows:
When doing a CE to move money from suspense to project account:
1
Pull the CRR with check stub from the Suspense File.
CRR's are filed alphabetically by agency. If the CRR is NOT in the file print one
off of Web Reports.
2
Use a CE not a JE
3
In the Description field enter the CRR number of the deposit.
If there are more than one CRR enter "Multiple CRR's" in this field and list them
in the Preparer’s Comments field as instructed in step 5.
4
Enter the chartfield information in the body of the CE paying attention that the
PS account number used is where the deposit was put. All should be in 495000.
5
In the Preparer Comments field include the proposal number and name of the
agency for each line.If multiple CRR's are being referenced enter the CRR
number for each line. If one line moves revenue for multiple CRR's list all of
them and the amounts for each.
6
After hitting the submit button document references need to be entered. List all
CRR's/JE's involved in the transfer.
7
Put a copy in the file.
Reconciling the Suspense Account
For the SA responsible for reconciling the Suspense account, the following steps will
need to be performed on a periodic basis.
1. Enter any outstanding CRR’s (located in the Suspense In-Box) onto
Suspense Tracking List spreadsheet located in Suspense file in Chad
Hampton’s Folder on G Drive. Then file the CRR’s by agency in
Suspense hanging file.
2. 2. Using Income Statement #1 in MIS Web Reports enter DeptID
A0702002 and UMSYS in business unit. RUN REPORT. Change
period to YTD.
3. If transfers were done correctly you should be able to use the Description
column to enter Journal Numbers onto Tracking List using CRR number
to match entries.. If not, you will need to drill down on the journal
number and get CRR number then match up.
4. Once all transfers have been matched up insert a new worksheet naming it
the As of (Date at the top) of the list. Then copy list to new worksheet.
This provides a back up of previous list distributed to Senior Accountants.
5. On “working” sheet delete lines that have journal ID’s reflecting transfer.
Total Amount column, this should balance back to the Income Statement.
If not, review transactions to make sure everything has been added to the
list and/or deleted.
6. Once the Suspense List spreadsheet balances Income Statement #1 the list
should be printed and distributed to the Senior Accounts to look for any
money they can transfer to one of their accounts.
7. Send monthly balanced and reconciled suspense spreadsheets to Tracy
Greenup at System.
PROGRAM INCOME ACCOUNTS
Definition
As defined in OMB Circular A-110, SUBPART A – GENERAL, Sec. ___.2
Program income means gross income earned by the recipient that is directly generated by
a supported activity or earned as a result of the award (see exclusions in paragraphs
___.24 (e) and (h)). Program income includes, but is not limited to, income from fees for
services performed, the use or rental of real or personal property acquired under
federally-funded projects, the sale of commodities or items fabricated under an award,
license fees and royalties on patents and copyrights, and interest on loans made with
award funds. Interest earned on advances of Federal funds is not program income. Except
as otherwise provided in Federal awarding agency regulations or the terms and conditions
of the award, program income does not include the receipt of principal on loans, rebates,
credits, discounts, etc., or interest earned on any of them.
Program Income Set Up
If a project will have program income, it is to be tracked using the same chartfield string
as the sponsoring project, but will use fund 2199 to record revenues in. This will
accomplish two things: One is that on the financial application screens the user can see
both the project charged data, and the program income data separately. Also, this will
make it easier to remember to close out the program income when the project is
complete. In PeopleSoft, there is a place to show that there is program income and what
the projected amount will be.
Set Up In PeopleSoft

Receive request from department about setting up a program income account.
The program should provide the project, DeptID, estimated budget items and
accounts needed. Program Income budgets should ALWAYS be with the project
it is associated with. That is why we always use fund 2199.

Create a MoCode for the program income account. Always use fund 2199 for
your program income account.

Postaward now has the ability to create program income budget

Go to Commitment Control > Budget Journals > Enter Budget Journals
o Click Add under Add a New Value tab
 Ledger Group will be PROJ
o Go to Budget Lines Tab





Budget Period will ALWAYS BE 0.
Enter your account, fund (WILL ALWAYS BE 2199 FOR
PROGRAM INCOME), deptid, program, class, project and
amount for that account. These should have been provided by the
department.
If you need to add another line or multiple lines for additional
accounts, click the + button. If not, then Save the entry.
Then make sure the process is Post Jounal and click process.
Go to Commitment Control > Budget Journals > Enter Budget Journals
o Click Add under Add a New Value tab
 Ledger Group will PROJ_P
o Go to Budget Lines Tab
 Budget Period will ALWAYS BE 0.
 Enter your fund (remember 2199), project, and TOTAL amount
for the program income budget.
 Click Save
 Then make sure the process is Post Jounal and click process.
You should now have Program Income budget posted and the department will be able to
post expenditures. Make sure you provide the program income detail to the department
when completed.
Management
See OMB Circular A-110, SUBPART C – POST-AWARD REQUIREMENTS, Financial
and Program Management, Section ___.24
(a) Federal awarding agencies shall apply the standards set forth in this section in
requiring recipient organizations to account for program income related to
projects financed in whole or in part with Federal funds.
(b) Except as provided in paragraph (h) below, program income earned during the
project period shall be retained by the recipient and, in accordance with Federal
awarding agency regulations or the terms and conditions of the award, shall be
used in one or more of the ways listed in the following.
(1) Added to funds committed to the project by the Federal awarding agency and
recipient and used to further eligible project or program objectives.
(2) Used to finance the non-Federal share of the project or program.
(3) Deducted from the total project or program allowable cost in determining the
net allowable costs on which the Federal share of costs is based.
(c) When an agency authorizes the disposition of program income as described in
paragraphs (b)(1) or (b)(2), program income in excess of any limits stipulated
shall be used in accordance with paragraph (b)(3).
(d) In the event that the Federal-awarding agency does not specify in its
regulations or the terms and conditions of the award how program income is to be
used, paragraph (b)(3) shall apply automatically to all projects or programs except
research. For awards that support research, paragraph (b)(1) shall apply
automatically unless the awarding agency indicates in the terms and conditions
another alternative on the award or the recipient is subject to special award
conditions, as indicated in Section ___.14.
(e) Unless Federal awarding agency regulations or the terms and conditions of the
award provide otherwise, recipients shall have no obligation to the Federal
Government regarding program income earned after the end of the project period.
(f) If authorized by Federal awarding agency regulations or the terms and
conditions of the award, costs incident to the generation of program income may
be deducted from gross income to determine program income, provided these
costs have not been charged to the award.
(g) Proceeds from the sale of property shall be handled in accordance with the
requirements of the Property Standards (See Sections ___.30 through ___.37).
(h) Unless Federal awarding agency regulations or the terms and condition of the
award provide otherwise, recipients shall have no obligation to the Federal
Government with respect to program income earned from license fees and
royalties for copyrighted material, patents, patent applications, trademarks, and
inventions produced under an award. However, Patent and Trademark
Amendments (35 U.S.C. 18) apply to inventions made under an experimental,
developmental, or research award.
Management during the Budget Period
As revenue is posted, the budget for revenue and expenses should be updated in the
Grants Module budget lines to match the cumulative revenue. F&A will be charged
on expenses at the same rate as the sponsored project.
Close out of Program Income Chartfield.
When the related sponsored project ends, the SA closes it according to OMB A-110
regulations, unless the sponsor or the terms and conditions of the project state
otherwise.
RECORDS MANAGEMENT
Preparation of Individual Projects for Storage
When a project has been completed it is the Senior Accountant’s (SA) responsibility to
ensure that all required financial reporting has been submitted to the agency and that the
money has been received. Once the agency and the University have fulfilled their
obligations, the project is inactivated and closed in the PeopleSoft system. See closing
procedures. The files can then be sent to the records center for storage.
Retention Regulations
According to federal guidelines, files must be kept a minimum of 5 yrs after the end of
the fiscal year in which the project ended.
Storage of Records Annually at Records Center/Review of Records Annually for
Misfiling
The records are sent after the annual A-133 audit is completed, at the time OSPA
management designates.
SAs annually pull all the files listed on the “pulling” list that is generated by the OSPA
Research Analyst. As closed projects are pulled they are bound by a large rubber band
with the service file on top and placed in numbered boxes. The SAs update the pulling
list with the number of the box by the pulled projects.
At the time the records are pulled for storage, all records are reviewed for misfiled
documents. The records that are staying in OSPA are included in the review for misfiling.
When a misplaced document or entire record is located, the front desk staff updates the
“Lost Files List”. The senior accountant assigned to the relocated document or record is
notified. The document(s) are filed correctly.
When a project on the pulling list does not have a folder in the main files, the SA
determines if it already at records or takes other appropriate actions to locate the file.
After the selected records are pulled from the main files, the SAs review documents in
their offices to determine which ones are ready for storage. Examples of documents to
review for possible storage are student financial aid files and Letter of Credit files.
Documents are boxed. A list of contents of each box is prepared.
After the records are pulled, the lists are given to the front desk staff so Record Center
Labels can be typed and placed on the numbered boxes. A Transmittal Report is typed to
send to the records center with the boxes. A copy of the Transmittal Report is maintained
in OSPA as a reference. After all the labels and forms are typed and placed on the boxes,
a call is made to the Records Center to pick up the boxes.
OSPA Databases of Stored Records
Projects prior to GM implementation
The location of the box and the date sent to records center was entered into GIS. See edit
panel, lower left-hand side.
Project in GM
The location of the box and the date sent to records center will be in GM when the panels
are useable and the process is defined.
Paper copy of Annual Records Locations Lists
The lists are maintained by front desk staff and are accessible to the OSPA staff.
Retrieval of Records from Storage
The file location of the record is retrieved from the appropriate database.
Complete Form UM 362 for each individual project to be retrieved. Fax the form(s) to
Record Center 884-3068.
An alternative method of retrieval is by email. Select “Records Center (UM)” from the
MS Outlook list, and send the information about the project and its location in the
request.
Destruction of Stored Records
Periodically the Records Center submits a proposed destruction list of records to OSPA.
The Post Award AD reviews, confers with the management team, and Office of
Technology and Special Projects. If there are no objections to destruction, the AD
authorizes, returns the authorized original, and provides a copy to the front desk staff for
OSPA reference.
EFFORT VERIFICATION
This semi-annual certification form is required by OMB Circular A-21 as a means of
documenting 100% effort for those personnel whose salary or wages has been either
directly charged to grants and contracts, paid from other funds where it has been
identified as cost sharing, or paid from other federal sponsored funds. It is also entitled
“Statement of Reasonableness.”
Development of the form used in FY2002 and subsequent years.
It was programmed by IATS, according to specifications written by System Grants
Administrator, based on discussions of the Task Force on Effort Reporting. Any
suggested changes to the program and form should be submitted to the Director of
Sponsored Programs.
Content:
Report shows Employee Name, Employee ID, Department ID, Department Name, Period
of the Report. Report shows salary and wages by chartfields and percentage of effort for
each chartfield.
OSPA Responsibilities
Central administration is responsible for generating and distributing reports according to
the schedule provided. OSPA is responsible for collecting and maintaining the central
file of reports. OSPA has the reports available primarily for the auditors conducting the
annual A-133 audit. The reports are also available for scrutiny by other auditors, external
or internal to the University of Missouri.
Associate Director: Shortly after the end of the reporting period, the AD runs the
reports. See reporting periods listed on following page. The report is distributed
electronically.
Support Staff. The Office Support IV maintains a master list, logging in the
returned forms. The forms are filed according to the order of the master list. The OSIV
periodically sends reminders to departments that have not returned forms.
Responsibilities of Divisional and Departmental staff
Monthly payroll is based on planned effort and therefore requires a review to ensure that
the actual effort is the same. Attention to changes of effort and processing of revised
payroll paperwork (PAF’s) will help ensure that the data presented on the EVR
accurately reflects actual effort.
The department is responsible for collecting appropriate signature on an EVR and
returning the original to OSPA by the designated date. At the time of distribution of the
reports OSPA provides a designated date in the cover letter. The return date is usually
within two weeks of distribution.
The EVR should be signed by the individual, by the Principal Investigator, or by
someone who has first hand knowledge of the individual’s effort.
Issuance of reports for a fiscal year
January 200x For the preceding six months, July through December,
requires signatures.
June 200y
For the months of January through May,
for review only, no required signatures.
July 200y
For the months of January through June 200x,
requires signatures.
A-133 AUDIT REPORTS
What?
The Annual A-133 Audit is an audit of the Curators of the University of Missouri,
conducted by an external audit firm. The audit consists of several components. The
UMC OSPA office is involved in the audit of Sponsored Programs, and the audit of
Student Financial Aid.
The audit report is primarily requested by sponsors and potential sponsors. We refer
requestors of the audit to the Federal Audit Clearinghouse Website.
(http://harvester.census.gov/sac/). If a copy of audit is required by a sponsor that wants
more than the Website information, a copy is provided. Requests for the audit report are
directed to the Post Award Associate Director. The AD provides a few copies to each
satellite for requests at the proposal stage and to each of the other business units for
distribution.
Each Business Unit of the University requests copies of the A-133 audit of each of its
sub-recipients or a response from the sub-recipient indicating that it is not subject to an
A-133 Audit.
Why?
OMB Circular A-133,Audits of States, Local Governments, and Non-Profit
Organizations, requires an audit since the Curators expended $300,000 or more in Federal
funds in a fiscal year.
Sponsors providing funding to the Curators are required to ensure that our organization is
in compliance with the requirements of OMB Circular A-133. Likewise the Curators are
required to ensure that its sub-recipients are also in compliance.
When & Where?
The initial onsite visit is in June, and the auditors want a dataset that goes through April
of the fiscal year. The auditors again are onsite for approximately three weeks, from
mid-August to mid-September. The audit team for UMC OSPA is provided space in 16
Parker Hall, or in the The scheduling arrangements for the audit are made centrally with
the System Associate Controller. The audit report generally has an issue date of
September of the following year and it is printed and distributed a few months later.
Who?
External Audit Team. Varies.
University Contact:
UMC OSPA Contacts:
Cognizant Agency for the audit:
Assistant Controller, UMSYSTEM
Michael Warnock, Director
Samuel Peterson, Associate Director
U.S. Department of Education
Roles: AD works with auditors on details. Director reviews findings with AD. Director,
using input from AD, provides feedback on findings to Associate Controller. Associate
Controller finalizes the audit work.
Listing of past audit activities and names/positions of OSPA staff involved
Initial and final meeting about sponsored programs and student financial aid audit. AD
Query of all expenditures on sponsored programs for the fiscal year.
AUDITORS_DIRECT_YTD_EXP - Combined into AUDITORS_DATASET using
Access
AUDITORS_ALL_YTD_EXP - Combined into AUDITORS_DATASET using Access
AUDITORS_SPONSOR_ATTRIBUTES -Combined into AUDITORS_DATASET
using Access
AUDITORS_AWARD_ATTRIBUTES - Combined into AUDITORS_DATASET using
Access
AUDITORS_ALL_SUBS_EXP – Combined into AUDITORS_DATASET using Access
AUDITORS_EQUIP_YTD_EXP – Combined into AUDITORS_DATASET using
Access
Note: These queries have to be separately run because otherwise data will be lost
due to the inability to do inner and outer joins in PS Query. Once the datasets
are established, they are put into Access and then all joined together properly.
This master dataset is then given to the auditors to use.

Query includes project id, project description, Business Unit, Sponsor Name,
Sponsor Assigned Number, CFDA number, amount of expenditures for each
project. If there are any projects with nothing entered in CFDA attribute, the AD
follows up with the UMC OSPA senior accountants, and the sponsored program
staff at the other Business Units. Sam Peterson-Query

Dataset is provided to auditors with the Federal expenditures after all CFDA
numbers are collected, and after the non-Federal projects are deleted. AD

Dataset of subcontractor expenditures for Federal Funding is provided for Note 2
of the audit.
AUDITORS_CONSTRUCTION_PROJECTS – Identifies construction projects on
campus’s.

AD provides a dataset of Federally sponsored construction projects, including
project id, project description, Business Unit, Sponsor Name, CFDA number, and
amount of expenditures for each project for the fiscal year. We will need to find
out the funding source, R&D and CFDA#.
AUDITORS_10500_SMITH_LEVER_EXP
 A summary of Cooperative Extension expenditures is provided to the auditors. It
is prepared by Jennifer Jones since it is not spent on Grant Project IDs and it is
not included in the above mentioned query.
Interviews about procedures, internal controls, LOC draws, etc. AD and a few selected
senior accountants.
Files are provided for the projects selected for auditing. AD and office support staff.
Documentation is provided for transactions selected for testing. Senior Accountants, AD
Student Financial Aid audit is on Pell, Campus Based Programs (SEOG, Work Study,
Perkins) and Student Loans from U S Department of Education and Department of
Health and Human Services (DHHS). Every third year there is an in depth audit in the
SFA office.
Our office has System responsibilities for drawing down funds, setting up budgets, and
assisting in draft for the annual Fiscal Operations Report and Application to Participate
(FISAP) for all Business Units. See Excel files: G://Perkins.y0X, or WS/SEOG.y0X.
Our office assists in the draft for Annual Operating Reports for the Health Profession
Loans and scholarships. See Excel files: G://HEALTH/specific program code.y0X.
We provide summaries by Business Units for drawdowns and expenditures on Pell and
Campus Based Programs. SA, AD. See Excel files
G://Finaid/finaid/auditumxxdraws.y0X.
We provide loan information for advances and outstanding balances for Perkins, Direct
Loans, Student Health Loans, for use in Notes to Schedule of Expenditures of Federal
Awards. SA, AD. See Excel file: G://finaid/finaid/audloans.fy0X.
A-21 Unallowable costs
Specific account codes are used institution-wide on expenditures for unallowable cost
elements (as defined by OMB Circular A-21). These unallowable expenditures are
prohibited as direct expense on sponsored project chartfields. An edit checking
procedure screens the transactions after posting, throughout the fiscal year. A query in
Peoplesoft reporting called GM_GRANTS_WITH_A21EXCLUSIONS is run to find
projects that have had an A-21 unallowable charged. This list is given to the responsible
accountants who work with the campus departments to remove the unallowable costs.
.
Producing the Schedule of Federal Expenditures (SEFA)
Reconciliation to the financial statements
Initial Reconciliation – An important first step in producing the SEFA is to know that
the data you are starting with is complete. In order to do this, two queries are run and
sent to Excel:

UGL_ AUDITORS TRIALBAL (PS Production) – With the addition of the
fund, this produces the trail balance that is to be reconciled to.
 DC_GRANT_SEFA_FINAL (PS reporting) – This will produce a dataset that
pulls all sponsored research with a restricted fund.
The query from the financial report (UGL_AUDITORS_TRIALBAL) will be sorted
by fund, and a subtotal is run of funds 2100 to 2299. the SEFA query
(DC_GRANT_SEFA_FINAL) is sorted by fund and a subtotal is run on funds 2100
to 2299. If the two numbers match, then the first step of the reconciliation is
complete.
Extracting the data for the SEFA – The SEFA query
(DC_GRANT_SEFA_FINAL) contains more than what is presented on the SEFA,
because the reconciliation is for all restricted expenditures. The SEFA is only
concerned with federally funded dollars, whether they are received directly or from
other entities (pass through). In order to break out this group, some data verification
has to happen first.
Data Verification - Using various techniques, some data problems will become
apparent.




Sorting by sponsor type and CFDA is an example. All of the FED (Federal)
and FFRS (Federally funded research centers) sponsor types must have a valid
CDFA number. If there is not one, then it needs to be fixed.
Sorting by CFDA will help you find blanks, which indicates that research
needs to be done.
Creating a pivot table and developing a list of CFDA numbers will help find
the CFDA numbers that are invalid. If there are letters after the five digits,
they need to be removed or there may be commas or dashes accidentally
inserted.
When changes are identified, they need to be made in the system and verified
by re-running the queries.
!!!WARNING!!!
It is critical that these steps are not considered everything that can be done to
determine the quality of the data. This should be considered to be examples that
will get one started in the data verification process.
Identifying non-SEFA lines – Once the data has been verified and changed in the
system, the next step is to determine what should and should not be included on the
SEFA. Adding a column to explain the reason that lines are eliminated is an important
part of the grouping process. What follows are some examples.



Sorting by Project ID will help locate the PCS spread chartfields such as
CG999999, EG999999, Etc… These do not need to be included on the SEFA
Sorting by amount ill help locate the lines with zero expenditures. These do not
need to be included on the SEFA.
Sorting by CFDA will identify the XX.XXX (Non-Federal) lines. It is important
to make sure that no federal types are marked this way.

!!!WARNING!!!
It is critical that these steps are not considered everything that can be done to
determine the quality of the data. This should be considered to be examples that
will get one started in the SEFA verification process.
Verifying the CFDA numbers – Each year it is important to verify that all of the CFDA
numbers that are shown on the SEFA are valid. CFDA numbers are often changed or
retired. The CFDA website (http://12.46.24.173/cfda/cfda.html) has a historical index
that lists all numbers activated since 1965 and their status. Using a pivot table, create a
list of all CFDA numbers in the SEFA and compare this to the website information. If
something has changed, make sure that it gets updated in the PS Award Profile field so
that it will be right in the future.
Adding the special SEFA lines - There are some situations in which federal funds are
not recorded as restricted funds.
 Agricultural Experiment Station – We run a query that pulls their revenues.
Currently the revenue is recorded in account 410000.
 Cooperative Extension – We run a query that pulls their revenues. Currently the
revenue is recorded in account 410000.
 Vet Med – We tun a query that puslls their revenues. Currently the revenue is
recorded in account 410000.
o
The PS reporting query DC_GRANT_SEFA_C8000 can be used for all of
these, with changes in the account and fiscal year.
Building the SEFA –

Clusters – Now that the SEFA lines have been identified, they need to be
categorized into Clusters. In FY 2005 there were the following clusters:
Research & Development, Student Financial Aid, Food Stamp, CDBG,
Fish & Wildlife, Workforce Investment Act, Highway Planning and
Construction, Highway Safety, Special Education, TRIO, Childcare,
Medicaid, Homeland Security, and Other. SEFA Program Clusters can
change each year, so it is important to have an updated listing. The OMB
A-133 Circular has a compliance supplement that contains the office list
of clusters. This is the source of information to determine the clusters.
A-133 reports are stored in the file cabinet outside the AD’s office by the coat rack in the
3rd and 4th drawers. Copies must be sent to those requesting them—not the original.
Requestors will be referred to the Website for A-133 Reports.
Loans advanced and outstanding – This dataset is provided by the SA assigned to
Dept. of Education.
.