Research Department Administrators’ Meeting May 11, 2016 Susan Stark, CRA, SRAS Manager Gina Vessels, CRA, SRAS Post-Award Manager

RECONCILIATION Reconciliation SOP – on the SRAS website – noted as in DRAFT form but is our working procedure for all non-clinical trial sponsored projects. Reconciliations are saved on the shared FI drive by WBS (see example). PI financial accountability role is fulfilled is with reviewing the monthly PI Report rec’d from SPA each month – not in reviewing the reconciliations.

Start with a master list of grants each month. Use SAP and BW for reference; Line Item Detail from BW. View source documents for each item transaction in the shared WBS folder on the FI drive for the current month being reconciled; time line is approximately three weeks after the month ends. Timeliness of filing documentation is critical to our process. Complete a checklist for each WBS each month – this is being edited to address UG changes and additional training for concerns that reconcilers can address directly.

Sponsor guidelines must allow the purchase. PI ultimately responsible for compliance with federal or other sponsor policy, University policy. He/She must authorize the purchase and charging the cost to the grant (or provide documented delegation to do so). Item must provide benefit to the project – must be a business purpose and the item must be received during the budget period of the grant. Use of form with approved certification statement – PI or delegate signing this, along with the “received by” date or packing slip, satisfies “business purpose” (received SPA’s approval for this) and documents the benefit to the project.

Questioning certain items – okay to call us – even if the purchase goes through, doesn’t mean it’s allowable. Want to get it right on the front end – avoidance of JVs/cost transfers.

Some specific items: Kentucky State Sales Tax – put on a cost center, then arrange for a credit on the cost center. Travel --- proportional splitting of every type of expense. Student Travel vs. Employee Travel. Backup for internal charges, example: Stores packing slips. Watch g/l selection – equipment vs. supply, supply vs. service, assessment of waste fee or not.

Each grant follows an assigned Budget Rule – BudRule 4, 5, or 9. BudRule 4 – Federal or federal flow through funded projects BudRule 5 – State, Foundation or other restrictively funded projects BudRule 9 – Industry, clinical trials or less restrictively funded projects This is found on the PADR (PADR at a glance on the SRAS website). Also found on the Award Data tab in SAP transaction GMGRANTD. Budget for the account must have available dollars in the Sponsored Class with contains the g/l account – or within the AVC rollup, which is determined by the BudRule. BudRule Crosswalk found on the OSPA and SPA websites. Full definition of g/ls is found here: http://www.uky.edu/EVPFA/Controller/general.htm

Hazardous Waste Recharge Fee/Rate Automatically assessed fee against specific g/ls where expenses are incurred each month List at: http://ehs.uky.edu/objcodes.php Important to distinguish between items and services. Example: Gases (g/l 540324) is assessed the waste fee vs. Rental of Gas Cylinders (g/l 534040) is not. Chem/Lab Supplies (g/l 540311 is assessed the waste fee vs. Analysis/Lab Services (g/l 530100) is not.  

Questions? http://research.med.uky.edu/sras-contact-information