Post Award Management

Accounting ServicesMichon Bowen

Accounting Services Manager(402) 280-3986

Michonbowen@creighton.edu

Pre-award or Sponsored Programs Admin (SPA)

The departments Post-award or Accounting Services

Grants responsibilities are divided between three areas.

Note:The Principal Investigator has overall responsibility

for both the scientific and the financialcomponents of the project.

Look for funding opportunities Assist with obtaining the grant Assist with budget Work with the agency if there is a change in

scope Make sure conflict of interest and other non-

financial compliance is satisfied Sign the contract

Pre-Award or SPA

Work with SPA to develop budget Prepare Employee Action Forms (EAFs) to

get the payroll charged to the grant properly

Work with the Business Service Center (BSC) to order materials needed for funded project

Monitor expenses charged to the grant Manage Personnel Activity Reports (PARs) Prepare journal entries

The Departments

Set up new funds in Banner Final approvers for all restricted funds (those

beginning with a #2) in CUBuyplus®, on DPRs (retrofits), TERs and EAFs.

Check charges for budget availability, allowability, and allocability

Prepare most of the billings to the sponsors (unless it is patient number based)

Request payment from gov’t Financial reporting to gov’t Work directly with auditors Subrecipient monitoring

Post Award or Accounting Services

Amber Purdy x2711

Orgs starting with 00 7113 7414 8170 8384

Who is your Accounting Services Representative?

Jerrod Lawrence x1832

Orgs starting with 2x 3x5x 1011 12 73 7682

We are located in the Linn Building at 20th & CassStop in anytime!

Who is your Accounting Services Representative?

2xxxxx = Grant/donation funding 20xxxx = HFF funding 21xxxx = Private grant funding 23xxxx = Continuing Medical Education funds 24xxxx = Creighton sponsored research funding 27xxxx = Governmental funding 270xxx = Federal governmental funding 278xxx = Governmental sub-contracts 280xxx = Department of Education funding 285xxx = National Science Foundation funding 286xxx = Department of Defense funding 287000 = Other federal agency funding 288xxx = State and Local government funding 289xxx = Nebraska LB 692 funding 29xxxx = Donation funding

What Does the Fund Number Tell You?

Harvard/NIH/30523/8-12/7-13/Kimmes

Who are we subcontracting with? Who is the original agency granting the

funds? Grant number assigned by federal agency Beginning and ending dates Principal Investigator (PI)

What does the Fund Name Tell You?

Total Expenses charged to the grant = Direct Charges + Indirect Charges Direct Charges are charges that can be identified

specifically with that sponsored project. Indirect charges are automatically posted by Banner

to account 7890 each time a direct expense is charged.

The indirect charge calculation is based on the indirect rate stated in the contract, usually 44.5% for federal grants

Example: $100 supply is charged and the indirect rate is 44.5%, $44.50 is charged to the 7890 account at the same time the $100 charge is posted.

Expenses Charged to the Grant

Costs charged to a grant must be

◦Allowable ◦Allocable◦Reasonable

More on Expenses

Generally we use Circular A-21 to determine allowability.

Examples include:◦ Materials specifically used on the project◦ Salaries of the PI and other people working on the

project◦ Travel directly related to the project◦ Animals used directly on the project◦ Possibly equipment used on the project if specifically

approved by the agency who issued award

Allowable Direct Expenses

Overhead expenses are meant to be covered by the indirect rate (usually 44.5% for federal)

We renegotiate this indirect rate with the gov’t periodically. We are in the process now.

These expenses are not to be charged directly to the grant.

Examples include:◦ Administrative salaries◦ General office supplies◦ Utilities◦ General maintenance and repairs ◦ Interest◦ Academic expenses

Indirect (Facilities and Administration) Expenses

Alcohol Tax – Creighton University is tax exempt.

Tax should not be charged on any of our purchases

Entertainment

Anything that is not research related

Expenses Not Allowed

This form is used to certify the effort and ultimately salary dollars charged to a grant.

Personnel Activity Reports (PARs)

Creighton University Monthly Personnel Activity Report

Name: Doe, JohnPayroll Number : M02

Period Ending :

January 2013

Primary Assignment Organization : 215000 Physics                       Employee to complete left portion of this worksheet For Controller's Office Use Only

 

Fund - Org - Acct   % of Time Worked  

% Cost Share Time

  Cost Share Dollars   % Paid Salary Benefits

  

287154-215000-6050 50%     100% 3,500.00 812.00

 287573-215000-6050 25%        

 101000-215000-6050 25%        

TOTALS   100%           100% $3,500.00 $812.00

I confirm this distribution of time

RETURN TO:

and effort represents a reasonable Controller's Officeestimate of the actual effort (time)

Linn Building

expended by me during this report

By the 20th of each month

period.

Employee Signature Date

PAYB: Bi-Weekly PayrollPAYM: Monthly Payroll I: Invoice J: Journal EntryPC: P-Card Charge

Organization Detail Activity Report-

org_det_rpt:

Document Number Key

Organization Detail Activity Report- org_det_rpt:

PayrollCreighton University FGRODTA

Organizational Detail Activity

Transaction Tran Document Description Fund/ Budget Transaction Date Type Number Acct Activity Activity

Department NameFund Name 2XXXXXBeginning Balance: Faculty Salaries-Regular 6010 $ 23,092.00 $ 1,927.37

9/30/2012 PAYO PAYM1012 PYRL M10 09/30/2012 6010 $ 2,083.97

9/30/2012 PAYO PAYM1012 PYRL M10 09/30/2012 6010 $ (156.60)Ending Balance: 6010 $ 23,092.00 $ 3,854.74

Department NameFund Name 2XXXXXBeginning Balance: Non-exempt Salaries-Reg 6110 $ 23,927.00 $ -

9/21/2012 PAYO PAYB2012 PYRL B20 09/21/2012 6110 $ 275.60 Ending Balance: 6110 $ 23,927.00 $ 275.60

Creighton UniversityOrganizational Detail Activity

From 01-SEP-2012 To 30-SEP-2012 Fiscal Year 13

Transaction Tran Document Description Fund/ Budget TransactionDate Type Number Acct Activity Activity

Department NameFund Name 2XXXXXBeginning Balance: Flow Cytometry Charge 7486 $3,000.00 $-

9/30/2012FT01 J0083561 September 2012 Flow Cytomet 7486 $135.00 Ending Balance: 7486 $3,000.00 $135.00

Department NameFund Name 2XXXXXBeginning Balance: Research and Lab Supplies 7655 $45,537.00 $4,706.65

9/30/2012PC01 PC121004 SIGMA ALDRICH US-JOHN SMITH 7655 $207.31

9/30/2012PC01 PC121004 FISHER SCI CSA-JOHN SMITH 7655 $152.08

9/30/2012PC01 PC121004 FISHER SCI HUS-JOHN SMITH 7655 $167.26 Ending Balance: 7655 $45,537.00 $5,233.30

Department NameFund Name 2XXXXXBeginning Balance: Research and Lab Equipment 7660 $- $-

9/27/2012INEI I1431120 Fisher Scientific 7660 $2,345.08 Ending Balance: 7660 $- $2,345.08

Detail Activity Report- org_det_rpt:

Journal Entries, P-Cards, Invoices

Creighton UniversityOrganizational Detail Activity

From 01-SEP-2012 To 30-SEP-2012 Fiscal Year 13

Transaction Tran Document Description Fund/ Actv Budget TransactionDate Type Number Acct Code Activity Activity

Department NameFund Name 2XXXXXBeginning Balance: Research and Lab Supplies 7655 $45,537.00 $4,706.65

9/30/2012 PC01 PC121004SIGMA ALDRICH US-JOHN SMITH 7655 $207.31

Ending Balance: 7655 $45,537.00 $4,913.96

Department NameFund Name 2XXXXXBeginning Balance: Indirect Costs 7890 $85,433.00 $3,447.38

9/30/2012 GRIC PC121004 SIGMA ALDRICH US-JOHN 7890 $92.25 Ending Balance: 7890 $85,433.00 $3,539.63

Organization Detail Activity Report- org_det_rpt:

Indirect Calculation

$207.31 x 44.5%=$92.25

GRANT RECONCILIATION WORKSHEET

FUND: 2XXXXX PI: ORG: XXXXXX CC: EXP DATE: 6/30/2013

44.5%AWARDED: DIRECT COST EQUIPMENT OTHER INDIRECTS TOTAL

As of: 2012 68,542.00 0.00 0.00 30,501.00 99,043.00 2013 13,045.00 0.00 0.00 5,805.00 18,850.00

0.00 0.00 0.00 0.00 0.00 Total Award: 81,587.00 0.00 0.00 36,306.00 117,893.00

Final Reconciliations

POSTED: As of: 6/30/2012 20,111.36 0.00 0.00 8,949.50 29,060.86

12/31/2012 30,055.92 0.00 0.00 13,374.88 43,430.80 6/30/2013 28,000.00 0.00 0.00 12,460.00 40,460.00

0.00 0.00 0.00 0.00 0.00 Total Posted: 78,167.28 0.00 0.00 34,784.38 112,951.66

LESS: Non-Applicable ExpendituresDate Account Document

6/30/13 7655 I141005 25.00 0.00 0.00 11.12 36.12 0.00 0.00 0.00 0.00 0.00

Total Non-Applicable Expenditures: 25.00 0.00 0.00 11.12 36.12

Revised Total 78,142.28 0.00 7890 @ 34,773.26 112,915.54

Plus or Minus Overhead Adjustment7890 @ 44.5% 0.00 0.00 0.00 0.06 0.06

Total Reportable Expenditures: 78,142.28 0.00 0.00 34,773.32 112,915.60

(Over) Under Budget 3,444.72 0.00 0.00 1,532.68 4,977.40

Questions?