epf_guidance_notes
Guidance notes
The EPF workbook contains a number of colour coded worksheets tabs. The grey tab worksheets require information input.
The red tab worksheets calculate the ADI Actual and Budget entries for Financial Services. Always ensure you are using the
current EPF version. If in doubt please contact the External Activity Team (ext 3378).
EPF Header
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Is the EPF for a New project, a Revision to an existing project, an Addition to an existing project or a project Bid/Application - see Note
1 cont. (right) for clarification
Select appropriate Faculty/Service from the drop down list of options provided. This section will turn red if you amend the Faculty after a
department has been choosen.
Select appropriate Division from the drop down list of options provided
Enter the name of the person responsible for the project
The project should be given a title using a maximum of 20 characters. This will be the title by which the project will be know.
Select the project funder type from the list of options
Select whether this project is being singularly or collaboratively delivered from options provided
Select department code from options provided - using W as a prefix if WP (Widening Participation) See comment on EPF Head for WP
definition
If your project involves any element of Research select percentage that best reflects Research time as percentage of overall project
OR if WP has been selected in box above enter percentage of WP
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Provide a brief explanation of what the project involves also space available for longer project working title if required.
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For New EPF's select project month start date. For Revisions select date from which revision should be implemented (see note 1 cont.
for guidance)
For New EPF's select month in which project finishes from options provided. For Revisions selected anticipated end date. Three
months will be added to this date for the Oracle project closure date. After this date the system will not allow new entries to be
made to the project cost centre.
This is a self calculating box - not input required
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Enter funder name followed by a comma (,). Additional information e.g address can be added after the comma but not before. Using
the columns 'P' onwards profile anticipated income receipts from Main funder. Income profile will be used for cashflow purposes. Do
not enter income into cells highlighted red as these months are outside the project start & end dates identified.
If applicable enter Secondary funder and using the columns 'P' onwards profile anticipated income receipts
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If applicable enter Third funder and using the columns 'P' onwards profile anticipated income receipts
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If applicable enter Fourth funder and using the columns 'P' onwards profile anticipated income receipts
This is a self calculating cell - no input required
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if Income is recognised monthly (e.g. International Partnerships) answer YES. If income is recognised at the end of the project answer
NO
Select Income recovery method from options provided
Select from the following
Teaching
Research fEC: Research as defined by frascati definition (see Note 34 cont.) and funded by a body who adheres to the principles of
full economic costing (fEC) - Research Councils. When this selection is made hourly salaries are calculated on the Research Councils
mandated 1650 hours per annum. This selection also provides additional staffing classifications within the costing worksheet. Acad
(PGR) and Res (PGR).
Research Other: Research as definded by the fracsati definition but not funded on the basis of fEC. (see Note 34 cont.)
Consultancy: Any other income generating activity that is not either Teaching or Reseaqrch
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If Teaching please identify
Public Funded: All student on award/credit bearing courses, (self funded, sponsored students, overseas students on UK courses).
All teaching activities such as ESF, Erasmus, Tempus. All levels of teaching - foundation degree, degree, PG taught. Higher
education, further education, NHS etc. Partnerships and off site. All pre and post qualifying healthcare awards and all NHS funded
provision.
Non-publicly Funded: Short courses (full cost courses, non credit awarding bearing, overseas courses and other NPF commercial
teaching e.g. teaching programme on-site in company); courses held overseas; and any other commercial teaching for external
organisations.
Please provide details of specific Research calls here
If project requires ethical approval confirm approval
Select most appropriate funder from listing
If 'Other' selected please provide further information on funder type
If any outcomes from the project are to be released for free access in the public domain please confirm here
To understand whether the income associated with this project is anticipated or new income please select the relevant option from the
list provided. Your Business Manager or equivalent will be able to assist should you be unsure of this answer.
If the project involves any educational / vocational training please confirm here
ECD (Enterprise & Commerical Development) approval MUST be obtained for all projects over £100,000 and for ANY projects in
receipt of EU Government funding
Provide a brief explanation of the projects anticipated outputs and anitipcated achievement dates
Select appropriate objective from options provided
Select appropriate from options provided - It is important to understand the origins of the funds paid to us.
- If we receive any funding from European Government (EG), either directly or indirectly (e.g. our funder is using monies they have
obtained from EG to support this project) we must demonstrate that the whole project is EG funding compliant .
Please identify European Funder here
If project is in response to a specific funding call please identify call description
epf_guidance_notes
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A copy of the contract should be submitted to Finance prior to a cost centre being allocated
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)Please contact Chris Kenning ([email protected]) in ECD should your require any clarification on contractual questions
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Match Funding: If the University or any other external organisation is expected to contribute money, goods or 'services in-kind' towards
a project for which they will not be remunerated this constitutes Match Funding and should be identified here.
If project requires Match Funding confirm whether this funding has been secured and formally agreed
If our work on the project forms part of a larger external consortium project confirm here
If it is a consortium project identify who the lead is here
This total should balance with the Collaborative Partner Distributions detailed on the project costing sheet
For HEI reporting requirements please confirm the status of the projects primary funder from the options available
SME:
SMEs are enterprises which employ fewer than 250 persons, have an annual turnover not exceeding EUR 50 million, and / or have an
annual balance sheet total not exceeding EUR 43 million. SMEs include micro, small and medium enterprises, and sole traders.
Non SME:
Non SMEs are enterprises employing more than 250 persons, have an annual turnover exceeding EUF 50 million, and / or an annual
balance sheet total exceeding EUR 43 million
Non-Commercial Companies:
To be a non-profit organisation, an entity must be organised solely for a purpose other than profit.
- It is organised solely for non-profit purposes
- It is operated solely for non-profit purposes
- It does not distribute or otherwise make available for the personal benefit of any member any of its income
For HE-BCI annual reporting requirement we are now required to categorise our activities as detailed within the selections. Use the
comments box within the EPF Header for definitions and examples.
If the project is Teaching and leaners are in work and undertaking course for the purpose of professional development/up
skilling/workforce development please confirm here
If the project involves hiring specialist facilities/equipment that are not available from non-HE providers please confirm here
If project is receiving Regeneration Income please select source from list of options
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If this project has been secured as a direct result of a previous project funding please answer YES and then select appropriate funding
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Project Title automatically feeds through from EPF Header. If Teaching enter Student cohort size in cell I4
This first staffing section should be used to enter your Faculty/Service staffing costs. See section 48 for staffing from other
Faculties/Services
Column A - This drop down menu provides a list of staff dependent on the selection made in column B of either Department staff as
identified on the EPF Header or a full list of University staff. The relevant staff member should be selected from this listing. If an
individual can not be found within the listing please select 'Other' from the listing and then proceed to enter the information in cell A86
as requested
Column B - Select D if you want a list of Department staff only or Select C if you want a full University staff list
Column C - Select Yes if you want Pension costs to be included as part of the individuals total costs. Select No if you wish to exclude
the Pension cost from the individuals total costs. Note: No should only be selected where it is know that the individual does not pay
towards the University Pension
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C&T
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Column D - From the drop down menu confirm whether the staff member is Academic, Researcher, Support or Technician
Column E - Please make the correct select for each individual on the project. Each of the 3 options involves a different account
process that can cause staffing cost duplication if the wrong selection is made. Ensure you have read and understood the differences
between Directly Incurred, Directly Allocated and Time sheeted staff (see below for definitions). If you are unsure please contact the
Directly Incurred - DI:
Actual staff costs - staff specifically recruited or transferred from current post to work on the project. These staff will be charged to the
project directly through the University's payroll system. Project Lead will need to notify Payroll to get these staffing costs charged
directly to the projects cost centre.
Directly Allocated - DA:
Estimated staff costs - those staff working on the project but charged through the EPF. Staff costs will be charged on a monthly basis
by Finance using the Project Costing journals.
Time sheeted Staff - TS:
If your project requires the completion of Timesheets to evidence staff costs please contact Finance and request an ADI Timesheet
Form.
Column D - This section gives the option to phase budget staffing costs and also costs of any staff identified as Directly Allocated. If
you select M: Months staff costs will be charged equally across the project months in the relevant Financial Year. Alternatively you can
Column E - The grade of the member of staff should be selected from drop down menu. For Grade and SCP information please
contact the External Activity Team x 3378.
Column F - The SCP (spinal column point) relevant to the grade entered in column E should be selected from the drop down menu.
Annual SCP increments (where applicable) should be reflected in subsequent years staffing costs on projects over 12 mths. Standard
annual increments are effective from August.
Column G - The hours entered here should reflect the estimated time each individual will work on the project for the first 12 months of
the project. The EPF should be completed in project years NOT Financial Years. The project years starts from the month identified on
the EPF Header. For standard annual hours see comment box G10.
Column H, I, J & K - are all self calculating
This section should include staff hours from other Faculties/Services supporting your project as the drop down menu provides a list of
all Uni Staff. For large scale collaborative projects each Faculty/Service will complete an EPF and any Cross Face/Serv distributions
should be shown in section 'Bursaries, Stipend, etc. (see note 50).
This section should only be used if Additional or Overtime payments have been approved. These entries will be charged directly
through payroll and all paperwork forwarded to Personnel should provide the project project cost centre.
epf_guidance_notes
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This section is for External Staff Payments (e.g. Bursaries, Stipends, PGR's and External Company Staff) and Cross Faculty/Service
Distributions. Only staff payments to individuals not included within the University's payroll system should be included here. In
addition any Cross Faculty Distributions will also be included here. The receiving Fac/Serv will then be expected to complete an EPF
which will total this entry. The relevant expenditure heading should be selected from the drop down menu. Additional information can
Non-staffing costs should be entered in this section using the drop down menu to select the most relevant expenditure type. Space is
available from cell G47 to provide additional non-staffing information for the user should be required. The anticipated cost (including
VAT as this is not generally recoverable) should be entered in column K.
Overheads will be calculated against the cost of the project based on the selection made in cell I60. Please select the most
appropriate option for your project. If you are unsure please contact the External Activity Team x 3313. The light grey toggle button
provides additional information for Research fEC and EU projects. To access this button please contact Finance.
Expected Project Price: Cell G76 takes the Total Cost of the project to the University (Staffing, Non-staffing and overhead) and adds
a 15% profit margin. Whilst this figure represents the price the University would like to charge for this project this may not always be
possible.
Actual Project Price:
Cell G77 is a self calculating cell which takes the total income profiled within the EPF Header sheet.
Any University staff not found on the drop down menus within sections 47,48 should be entered here. Please type in the name in Cell
A86, select the line within the staffing section in which that individual has been listed (e.g. Row 13 is line 1 on the staffing table) and
then enter the cost centre that, that individuals salary is charged to in column C. If individual is yet to be appointed and when
appointed they will be charged to the cost centre to be allocated to this cost centre please type in the following: in the name section '
To be appointed' in cost centre section 'project cc'.
Phasing
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Within the Staffing section on the C&T worksheet if 'User Defined' has been selected against any individuals within this section you will
be required to put forward your estimated phasing of these peoples staffing costs. No data should be entered into blacked out boxes
as these months are outside the project start and end dates
epf_guidance_notes
Note 1 cont.
Header Worksheet
Costing Worksheet
Budget Implication
New EPF
Complete all boxes
Complete all relevant boxes
EPF Figures entered as full project budget
New EPF: when a new project is to be undertaken, an EPF has not been produced previously, and a cost centre has not yet been allocated.
Revised EPF
Select 'Revision' option within EPF Header
Budget adjustments will not be made for
The Costing sheet should be completed to Revised EPFs.
Complete all boxes BUT enter 'Revision
show the costs anticipated from the
effective from and to date' in Project
The original EPF submission stands as the
Revision date entered on the header sheet project budget.
and the project end date. The figures
entered within this section will REPLACE
the previous version of the EPF from the
revision date indicated on the header.
In addition to the Revised EPF an ADI journal template must be completed for any changes the
Project Lead wishes to make to DA staffing costs (staff costs charged to 4996, 4997, 4998, 4999)
and overhead charges (1099). Any reconciliation required to establish these adjustment figures
will be completed within the Faculty.
The
completed ADI journal template including cost centres and expense codes should be submitted to
Finance. Submissions made after the 15th of the month will be processed in the following months
accounts.
Revised EPF: an EPF has already been completed, a cost centre has been allocated and the project profile has changed.
Completed if additional funding has been secured to extend or expand on a project. The EPF
should also be submitted as an Addition if it provides a new years costs (August to July) for an
Addition EPF
ongoing project (e.g. new cohort).
Select ' Addition' option within EPF Header
Costing sheet should be completed to
reflect the costs associated with the
Complete all boxes including cost centre BUT
additional funding over the period covered
enter 'Addition effective from and to date' in
by the Addition Start and End dates. The
Project Start/End dates
figures entered within this section will be
charged in addition to the previous version
of the EPF if the Start and End dates of
both EPF's run concurrently.
Addition EPF: if additional funding has been secured to extend or expand on a project beyond the original remit
: for ongoing projects new year costs / new cohort costs should be submitted as Addition
Bid/Application
Complete all boxes
Complete all relevant boxes
Budget adjustments will not be made for
Additions where the original project remit has
been extended or expanded
Budget adjustments will be made for
Additions relating to new year costs / new
cohort costs for ongoing/recurrent activities
for which the same cost centre is retained and
the activity continues as identified on the
No cost centre will be allocated at this stage
Note 39 cont. Definition of Research - 1993 Frascati Manual
Research and experimental development comprise creative work undertaken on a systematic basis in order to increase the stock of knowledge of man, culture
and society and the use of this stock of knowledge to devise new applications.
Research and Development is a term covering three activities:
• Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observable
facts, without any particular application or use in view.
• Applied research is also original investigation undertaken to acquire new knowledge. It is, however, directed primarily towards a specific practical aim or
objective.
• Experimental development is systematic work that draws on existing knowledge gained from practical experience or research. It is directed to producing new
materials or products or devises, to installing new processes and systems and services or to improving those already produced or installed