Community Meeting Hosted by Office of Financial and Business - - PowerPoint PPT Presentation
SEBS/NJAES Functional Financial Community Meeting Hosted by Office of Financial and Business Administration (Business Office) May 15, 2019 Functional Financial Community Agenda Business Office Updates Procurement Kathryn Kuhnert/
(Business Office) May 15, 2019
– FUNDRIVER
– DART (Financial Data Analytica and Reporting Team)
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Meeting with SEBS/NJAES May 15, 2019
UNIVERSITY PROCUREMENT SERVICES
Maryse Bloom Acting Category Manager, P2P Operations (IT/Research & Scientific/Business Services/Professional Services) maryse.bloom@rutgers.edu 848.932.0065 Kathryn Kuhnert Strategic Sourcing Manager (Professional Services) / Liaison to SEBS kuhnert@finance.rutgers.edu 848.932.2931
Introductions
UNIVERSITY PROCUREMENT SERVICES
➢ Marketplace is a transactional system ➢ Oracle is a financial/accounting system ➢ Always use Oracle for financial reporting ➢ No encumbrances in Marketplace/All encumbrances are in Oracle ➢ Closed status in Marketplace indicates PO was invoiced for full quantity, but not necessarily full dollar amount
➢ Invoice comes in for less than PO amount:
➢ Line item is cancelled ➢ Line item is credited ➢ Line item is invoiced for less than PO amount
➢ Requisition never becomes a PO (e.g., requestor withdraws requisition, approver rejects requisition, etc.)
Encumbrances in Oracle and RU Marketplace
UNIVERSITY PROCUREMENT SERVICES
How do you resolve?
➢ Submit cancel/close form in RU Marketplace ➢ Be Specific; the more descriptive the better
➢ Automated process completed by the Controller’s Office on a monthly basis removing orphaned encumbrances older than 90 days
Encumbrances in Oracle and RU Marketplace
UNIVERSITY PROCUREMENT SERVICES
showed W9’s were missing
Citibank NA was the correct supplier name that should be used for billing
was changed in RU Marketplace to Citibank NA – Home Depot Credit Services
Home Depot Name Change
UNIVERSITY PROCUREMENT SERVICES
Home Depot Name Change
UNIVERSITY PROCUREMENT SERVICES
team
recommended because it requires further investigation to route to the appropriate team for processing.
Commodity Codes
UNIVERSITY PROCUREMENT SERVICES
Blanket Orders on Punch-outs
UNIVERSITY PROCUREMENT SERVICES
Scenario #1 - Shipping costs included on quote
Example:
****Do not enter shipping charges using the Taxes/S&H Tab****
Shipping Charges
Line 1 Purchase Lab Coats -$5000 Line 2 Shipping/Handling Charges $100
UNIVERSITY PROCUREMENT SERVICES
Scenario #2 - No shipping included on quote
the invoice header level
UNIVERSITY PROCUREMENT SERVICES
(e.g., fixed multiple-year purchases, purchases with severable components)
remaining years ($1 dollar on each line if you do not want to encumber the funds)
➢ Year #1 of 3 – 1st year payment ➢ Year #2 of 3 - $1 ➢ Year #3 of 3 - $1
and services – use 3 lines)
PO Set-Up
UNIVERSITY PROCUREMENT SERVICES
June 5, 2019 10:00 AM- 4:00 PM College Avenue Student Center- Room 109
Have a Procurement Question?
Stop by and Ask the Experts!
Purchasing Accounts Payable Travel & Expense Management Sourcing Contracting Campus Liaisons Help Desk
Community Outreach
UNIVERSITY PROCUREMENT SERVICES
➢ McMaster-Carr, Cell Signaling, B&H ➢ More in process
Coming Soon…
UNIVERSITY PROCUREMENT SERVICES
Questions
RAPSS Overview Matrix
OGF RAPSS Overview-Training Materials (5/3/2019)
OGF RAPSS Overview-Training Materials (5/3/2019)
OGF RAPSS Overview-Training Materials (5/3/2019)
OGF RAPSS Overview-Training Materials (5/3/2019)
Rutgers Administration and Proposal Submission System RAPSS Training Materials
The Quick Reference Guides present some aspect or functionality of the RAPSS system. They are intended to supplement the hands-on training sessions as well as be stand-alone references. These may also be found on the RAPSS home page in the "Reference Guides & Materials" section. PROPOSAL GUIDES RAPSS Quick Reference Guide- Proposals: Copy a Proposal/Create a Template RAPSS Quick Reference Guide- Proposals: Proposal Team RAPSS Quick Reference Guide- Proposals: Department Reviewer RAPSS Quick Reference Guide- Proposals: Central Office RAPSS Quick Reference Guide- Proposals: Workflow RAPSS Quick Reference Guide- Proposal: Pre-submission/Pre-application RAPSS Quick Reference Guide- Proposals: Resubmissions RAPSS Quick Reference Guide- Proposals: Renewals AWARD GUIDES RAPSS Quick Reference Guide- Awards: Status of Award RAPSS Quick Reference Guide- Awards: Award Notification Received RAPSS Quick Reference Guide-Awards: Advance Account Request RAPSS Quick Reference Guide-Awards: Award Modifications - As of January, 1 2019 RAPSS Quick Reference Guide-Awards: Subawards AGREEMENT GUIDES RAPSS Quick Reference Guide: Agreements (Overview)
https://ored.rutgers.edu/rapss/training-materials
RAPSS Quick Reference Guide: Agreements (Owner Review) RAPSS Quick Reference Guide: Agreements (Under Review) LEGACY GUIDES RAPSS Quick Reference Guide- Legacy Renewals (Paper Endorsement) RAPSS Quick Reference Guide- Legacy Resubmissions (Paper Endorsement) RAPSS Quick Reference Guide- Legacy Revisions (Paper Endorsement) CREATE/UPDATE RESEARCH CERTIFICATION GUIDE RAPSS Quick Reference Guide- Create/Update Research Certifications
https://ored.rutgers.edu/rapss/training-materials
Common Reasons for Delays in RAPSS
There are several reasons why awards are commonly held up in RAPSS. Below are two of the most common reasons #1 #2
efficiently move from pre-award to post-award.
fashion results in a delay in account set-up.
IACUC, and Biosafety committees
Created by The Office of Grants Facilitation
FOR SPONSORED PROGRAMS WITH A START DATE ON OR AFTER JULY 01, 2018
FY19* FY20 & FY21* FY22 & FY23* FY 19‐23 Activity Type Definition On Campus On Campus On Campus Off Campus Examples Organized Research ORGANIZED RESEARCH involves rigorous inquiry, experiment
the involved discipline. It is defined by all of the following: (1) original, creative work expected to produce new science/knowledge or technology, (2) substantial involvement of the Principal Investigator in defining the statement of work, and (3) University owns the results of the work ORGANIZED RESEARCH includes all externally funded research activities, both basic and applied, and all development activities. Includes SBIR and STTR grants. It also includes activities related to the training of individuals in research techniques (commonly called research training) where such activities utilize the same facilities as other research and development activities and the primary activities of the trainees will be research. Note: Certain sponsors limit the amount of F&A allowed for Research Training to 8% (e.g. NIH T32) 0.55 0.56 0.57 0.26 1) Awards to support faculty research activities 2) "Career Awards" to support the research efforts of faculty 3) funding to maintain facilities or equipment and/or
4) Research Training Grants: a) Primary purpose of funding to provide research training to selected RU students or post‐doctoral scholars b) Award is made to RU with provision that RU choose the trainees c) If trainee leaves RU, RU may reassign support to another qualified trainee d) Funding is normally provided to support the trainee rather than to accomplish a specific SOW or research project Instruction INSTRUCTION includes all teaching and training activities, except for research training and those identified as "special instruction", whether or not they are offered for credit toward a degree or certificate, on a non‐credit basis, or through regular academic departments or by separate divisions, such as summer session. 0.53 0.53 0.53 0.26 Examples include:
student at any location; recipients of this instruction may be Rutgers’ students or staff, teachers or students in elementary
projects which involve evaluation of curriculum or teaching methods (these projects may only be considered "Research" when the preponderance of activity is data collection, evaluation and reporting.
service activities for which they are receiving academic credit
for the support of students
books, video or software to be used as instructional materials. Special Instruction For use ONLY for National Transit Institute's awards for special instruction 0.14 0.14 0.14 0.14 Field Trials Product efficacy screening of agrichemicals or crop varieties and are conducted exclusively in farm fields, not laboratories. Studies can be conducted under an industry‐developed protocol or an investigator‐developed protocol. 0.3 0.3 0.3 0.26 Default F&A Rate
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FOR SPONSORED PROGRAMS WITH A START DATE ON OR AFTER JULY 01, 2018
FY19* FY20 & FY21* FY22 & FY23* FY 19‐23 Activity Type Definition On Campus On Campus On Campus Off Campus Examples Default F&A Rate Clinical Trials (Federally‐ funded, Federal Pass thru) Clinical trials are defined as the controlled, clinical testing in human subjects of investigational new drugs, devices, treatments, or diagnostics, or comparisons of approved drugs, devices, treatments, or diagnostics, to assess their safety, efficacy, benefits, costs, adverse reactions, and/or
developed protocol or an investigator‐developed protocol. NIH Definition: A research study in which one or more human subjects are prospectively assigned to one or more interventions (which may include placebo or other control) to evaluate the effects of those interventions on health‐related biomedical or behavioral outcomes (see NOT‐OD‐15‐015) 0.55 0.56 0.57 0.26 applied to modified total direct cost base (MTDC)^^ Clinical Trials (Industry‐ funded) 0.3 0.3 0.3 0.3 applied to total direct cost base (TDC) Clinical Trials (not‐for‐ profit or foundation sponsor) 0.55 0.56 0.57 0.26 applied to total MTDC Corporate Sponsored Projects Any project funded by a corporate sponsor, other than a clinical trial 0.55 0.56 0.57 0.26 Applies to all work, regardless if research or service, sponsored by a corporate entity Capital projects/construction/equi pment^^^ ^^^ Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and a per‐unit acquisition cost which equals or exceeds the lesser of the capitalization level established by the non‐Federal entity for financial statement purposes,
for use of such software may be capitalized as equipment. Fabricated equipment, which is defined as an item of equipment that is built or assembled from individual parts by a PI and/or other sponsored project personnel, an internal shop, or an external shop, having an aggregate cost of $5,000
considered equipment for the purposes of F&A.
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FOR SPONSORED PROGRAMS WITH A START DATE ON OR AFTER JULY 01, 2018
FY19* FY20 & FY21* FY22 & FY23* FY 19‐23 Activity Type Definition On Campus On Campus On Campus Off Campus Examples Default F&A Rate Other Sponsored Activity (aka Other Sponsored Programs), includes conference/travel and service OTHER SPONSORED ACTIVITIES includes externally funded projects that involve the performance of work or activities that are not considered Organized Research or Instruction. 0.372 0.372 0.372 0.26 Some examples include: 1) Support for conferences or seminars 2) Support for faculty, staff or student participation in community service projects (students do not receive academic credit for their involvement) 3) Support for projects pertaining to library collections, acquisitions, bibliographies or cataloging 4) Programs to enhance institutional resources 5) Health service projects 6) Consulting Agreements 7) Service Agreements ‐‐ testing or service work under which (a) research methods are pre‐existing and of a primary technical nature, (b) no new science/knowledge or technology will be generated, (c) sponsor‐designed protocol
Center/Core Facility agreements) Other Sponsored Activity Community Outreach CAMDEN ONLY 0.372 0.372 0.372 0.26 Fellowship/Scholarship Career development grants; rates usually capped by sponsor ( (predoctoral dual‐degree, pre‐doc, post‐doc, faculty,) F‐30, 31, 32, 33) (also F‐05 support for International scientists and clinicians) To provide institutional research training opportunities (including international) to trainees at the undergraduate, graduate, and postdoctoral levels. Training Training (T 32, 34, 35) rates capped by sponsor 0.08 0.08 0.08 0.08 Funding for institutions to recruit individuals selected by them for predoctoral and postdoctoral research training in specified shortage areas Mentored K grants All K series grants( K‐1, 2, 5, 7, 8, 12, 18, 22, 23, 24, 25, 26, 43, 76, 99R00 (only the K99 portion) 0.08 0.08 0.08 0.08 To support new and junior basic research investigators in supervised career development experiences that lead to research independence. It also supports investigators who need protected time in supervised career development experiences to train in a new field State sponsored projects (not federal flow through) Funding comes from state funds and does not represent federal flow‐through dollars. Applied to MTDC. 0.1 0.1 0.1 0.1
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FOR SPONSORED PROGRAMS WITH A START DATE ON OR AFTER JULY 01, 2018
FY19* FY20 & FY21* FY22 & FY23* FY 19‐23 Activity Type Definition On Campus On Campus On Campus Off Campus Examples Default F&A Rate *Exceptions to the use of the institutional negotiated F&A rates: **Business Line follows the NACUBO codes for functionalization of expenditures on the financial statements. The BL selected on project setup is based on the type of award. Awards ultimately map to several places on the financials, with the most common ones being "organized research" and "other sponsored activity". ^OFF CAMPUS = All activities conducted in facilities not owned by the organization and all activities conducted at field locations where no permanent facilities are used are considered "off‐site" and not apportioned between their on‐site and off‐site components. Thus, if 50% or more of the indirect cost rate base costs of the project are determined to be "on‐site", then the entire project is considered "on‐site". Conversely, if LESS than 50% of the indirect cost rate base costs are determined to be "on‐site", then the entire project is considered "off‐site". ^^Modified total direct costs (MTDC) consist of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under an award). MTDC shall EXCLUDE equipment, capital expenditures, charges for patient care, rental costs of offsite facilities, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs. (1) Federal or State: Certain federal grant programs, such as federal training and fellowship grants, may have statutory limits on F&A. For acceptance by Rutgers, this limitation must be published in agency guidelines and applied uniformly to all award recipients. (2) Foundations/Not‐for‐profits: Many not‐for‐profit sponsors cap the F&A rate on grants by policy. Policy must be published and apply to all grants or a given opportunity funded by that sponsor for Rutgers to accept a reduced rate. If rate applied is below the standard RU rate, for that activity type, then rate is applied to a Total Direct Cost (TCD) base, unless otherwise dictated by sponsor's policies/guidelines. (3) If F&A guidance is not published, then an F&A waiver or reduction can be requested by visiting the following website: https://orsp.rutgers.edu/facilities‐and‐administrative‐costs.
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Fringe Benefit Rates
Position Type FY 19 FY 20 Faculty 49.04% 49.04% Staff 49.04% 49.04% Coadjutant Salaries 7.65% 7.65% Faculty Summer Salary 7.65% 7.65% Post Doc Associates 48.58% 48.58% GA/TA Positions 25.03%* 25.03%* Summer Employees and Other Compensation 7.65% 7.65% Student Wages 0.00% 0.00% Coadjutant and Post-Doctoral Fellows 7.65% 7.65%
* FICA and Medicare may apply to certain GA’s and TA’s based on appointment
Created by The Office of Grants Facilitation
F&A Waiver/Reduction Process
Rutgers Policy on F&A:
F&A costs be recovered to the maximum extent possible. F&A rates are negotiated with the U.S. Department of Health and Human Services.
__________________________________________________________________________________________
Rutgers Can Accept a Lower F&A Rate When:
legislation, will not pay the university's F&A rate, and this policy is published in agency guidelines and is applied uniformly to all award recipients.
uniformly to all award recipients.
then applied to ALL costs (Total Direct Costs, NOT Modified Total Direct Costs), unless the sponsor specifically excludes certain categories.
__________________________________________________________________________________________
F&A Waiver /Reduction Process:
Senior VP of Research will consider the request.
explanation as to why this request is warranted. Acceptable justifications include compassionate use or major public health benefits or extraordinary or unique contributions to the mission of the university.
are not considered acceptable justifications
applicable ORSP grant specialist/contract negotiator must be copied and a budget must be attached to the email.
University approval.
Created by The Office of Grants Facilitation
The New Jersey Agricultural Experiment Station (NJAES) at Rutgers has a specific mission to develop and disseminate research that “enhances the vitality, health, sustainability and overall quality of life in New Jersey by developing and delivering practical, effective solutions to current and future challenges to agriculture; fisheries; food; natural resources; environments; public health; and economic, community, and youth development.” Presence of NJAES is why Rutgers is the Land Grant University of New University.
Hatch Hatch Multi- State McIntire Stennis Animal Health
USDA NIFA Formula Funds
Program: Managed by University Accounting Old Fund Source:
Task:
Primiary Investigator (PI) Project Duration:
Program:
New Project:
Task:
Project Duration:
Changes
Requisitions/PO’s:
Budgets:
Capacity Awards with the USDA NIFA Ecert:
effort for All Employees expending effort
Requisitions/PO’s:
by 9/30 Budgets:
FFY20 capacity applications Ecert:
4 hourly & 5 employees expending effort
Changes
New USDA NIFA Project Structure
823586 – Hatch Regular Salary 823990 -Hatch Integrated Salary TBD
Hatch Project Structure
Multi-State Award
823585 – Multi-State Regular Salary 824347 Multi-State Integrated Salary 824348 - Multi-State Travel 824733 – Multi-State Cooper (NJ01210) 824734 Multi-State Boyd (NJ01215)
Multi-State Project Structure
823584 – McIntire Stennis Main Project
824548 – McIntire Stennis Obropta (NJ07310) 824549 – McIntire Stennis Kobayashi (NJ12325) 824550 – McIntire Stennis (Dighton) 824551 – McIntire Stennis Winfree (NJ17365)
McIntire Stennis Project Structure
Reporting
Why do we need the projects and sub-projects structured this way?
Lamar K. Oglesby Director, Grant And Contract Accounting
Unit Name
Optional Presentation Title
– Cost Transfers and SWRJs over 90 days – Final Invoices/Reports – Residual Transfers
2
Unit Name
Optional Presentation Title
– Marketplace – Expense Management – RAPSS – Tableau
3
Unit Name
Optional Presentation Title
– Notify your grant accountant about delinquent accounts
– Full integration to be completed by FY19 close
– Unless Award suggests alternate methods; invoices must match the ledger
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Unit Name
Optional Presentation Title
▪ An award closeoutis the final reconciliationandreportingofexpenses and activities.This involvesreviewingprojectexpenditures,resolvingopencommitments, collectingsubrecipient documents,and preparingrequiredfinalreportsand deliverablesforsubmissionto the sponsor including: – FinancialReports/Invoices – Scientific/TechnicalReports – Milestone Deliverables – Invention/PropertyStatements ▪ Timelinessof final reportingis crucialto ensurecompliance withsponsorrequirements ▪ Failure to submit reports by the deadline can result in suspension of the principal investigator (PI) and/or university from receipt of additional funding, reimbursement for current costs, and ability to submit future proposals ▪ Proactivestepsshouldbe takenprior to the award end dateto preparefor the deadlineby PI, department/unitadministration,andGCA
Unit Name
Optional Presentation Title
University closeout policies and procedures were developed to ensure that all sponsor requirements are met in accordance with federal Uniform Guidance standards. § 200.343 Closeout The Federal agency or pass-through entity will close-out the Federal award when it determines that all applicable administrative actions and all required work of the Federal award have been completed by the non-Federal entity. This section specifies the actions the non-Federal entityand Federal awarding agencyor pass-throughentity must take to complete this process at the end of the periodof performance. ▪ (a) The non-Federal entity must submit, no later than 90 calendar days after the end date of the period of performance, all financial, performance, andother reportsas requiredbyor the terms andconditions ofthe Federal
entity. ▪ (b) Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entitymust liquidate all obligationsincurred under the Federal award not later than90 calendar days after the end date of the periodof performance as specified in the terms and conditionsof the Federal award. ▪ (c) The Federal awarding agency or pass-through entity must make prompt payments to the non-Federal entity for allowable reimbursable costs under theFederal award being closedout. ▪ (d) The non-Federal entity must promptly refund any balances of unobligatedcash that theFederal awarding agency or pass- through entity paidin advance or paid andthat is not authorized to be retained by the non-Federal entity for use in other
amounts that become delinquent debts.
GCA Post-Award Training
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The CloseoutProcess Proactive steps should be taken prior to the award end date to prepare for the deadline. Such activities involve the combined effort between the PI, the department/unit administration,and
between all parties accordingto the estimated timeline below.
GCAPost-AwardTraining 7
Unit Name
Optional Presentation Title
A Cost Transfer a reassignment (transfer) of an expenditure initially posted to one project then transferred to another project, also known as:
There are 2 types of cost transfers: Payroll and Non-Payroll. This document focuses on Payroll Cost Transfers, which are also referred to as:
✓ SWRJ is a payroll cost transfer ✓ It is generally required for sponsored project adjustments over 90 days after the original pay period end date. However, when department entered instructions and not distributed then even it is before 90 days. Also, when hourly employee has a combo code. 8
Unit Name
Optional Presentation Title
ECI Employee Charging Instructions in PeopleSoft are used to make salary allocations, and also referred to as:
➢ Business units have access to update ECI within 90 days of
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Unit Name
Optional Presentation Title
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Pending 54 Approved* 118 In Progress* 103 Rejected, Cancelled 345 Completed 3214 Total from 7/1/2018 3,834 *- 221 SWRJs Approved, ready to be processed Pending 44 Approved* 250 In Progress* 116 Rejected 167 Cancelled 72 Completed 2,193 Total from 7/1/2018 2,842 *- 366 SWRJs Approved, ready to be processed Pending 73 Approved* 111 In Progress* 94 Rejected, Cancelled 373 Completed 3611 Total from 7/1/2018 4,262 *- 205 SWRJs Approved, ready to be processed
12/31/2018 3/31/2019 5/03/2019
Unit Name
Optional Presentation Title
stated and must be sufficient for an independent reviewer (i.e. auditor) to understand the transfer and conclude that it is appropriate. According to federal regulations, an explanation which merely states that the transfer was made 'to correct an error' or 'to transfer to correct project' is not sufficient. Cost transfers that are made only for the intention of spending down sponsored project funds or as a matter of convenience are not
account are very prone to audit and must be clearly supportable.
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Unit Name
Optional Presentation Title
– GCA Accountant – PI – Sub-contractors / Consultants / Vendors – Escalate issues to appropriate channels
…IN A TIMELY FASHION!
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Unit Name
Optional Presentation Title
– Firm Fixed Price – Milestones – Deliverables – Tasks
determine & transfer your residual balance.
– Once confirmed, the department will provide a discretionary account project number. – Balances cannot be transferred to existing sponsored projects – GCA Accountant will transfer the residual balance and close the project.
normally would, burdening on the project and the revenue being directed to your Dean’s office.
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Unit Name
Optional Presentation Title
See GCA Website for additional details regarding Policies, Procedures and Training: www.postaward.rutgers.edu Contact Information: Lamar K. Oglesby (848) 932-4179 Lamar.Oglesby@Rutgers.edu
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