1. AGENDA OCG Property & Travel Training Module III March 24, 2011 8:30 Introductions: Jennifer Ward, Assistant Director, Post- Award Services, OCG 8:45 Property: Ted Jobe, Government Property Administrator, OCG 9:35 Greg Roers, Central Operations Manager, ABS 9:50 Break – 10 Minutes 10:00 Travel: Michael Fox, Strategic Sourcing Manager, PSC 10:45 Ted Jobe, Sponsored Projects Travel Administrator, OCG 11:00 Workshop Close Please turn in your Workshop Evaluation Form before you leave. 1

2. Training Module III Property and Travel Office of Contract and Grants The University of Colorado at Boulder March 24, 2011 2

3. Presenters PROPERTY:  Sponsored Projects Property – Ted Jobe, Government Property Administrator, OCG  ABS Property Accounting – Greg Roers, Central Operations Manager TRAVEL:  Michael Fox, Strategic Sourcing Manager, Procurement Service Center  Ted Jobe, Sponsored Projects Travel Administrator, OCG 3

4. Discussion Topics PROPERTY  CU Entities Involved with Property  Types of Property: Government-owned property Government-funded property  OCG’S Responsibilities: Government property administration  New & Updated Forms/Documents  Q&A: OCG & ABS Property Accounting 4

5. Discussion Topics TRAVEL: Procurement Service Center  New travel agency  New online booking tool  Expense system integration  Next steps TRAVEL: OCG  Travel desktop reference  New & updated travel forms  Foreign travel Rules  Business travel upgrades 5

6. CU Property Entities Office of Contract and Grants  Sponsored projects property - fund 30 & 31 Federal and non-federal funded  Government property Government-owned property – Government tagged  Property management on: Contracts, Grants, Subcontracts ABS Property Accounting Office  Manages CU tagged property  CU property inventory  Maintains CU Property Accounting System (PAS) 6

7. CU Property Entities Property Services  Property Disposals & Transfers  Property Cannibalization  Donations to non-profit organizations  Property sale to off-campus buyer (universities) Procurement Service Center  Property purchases  PO creation  Sole Source requirements ($5k or more) 7

8. Government Property Definition:  Government property means all property owned or leased by the government. Government property includes Government-furnished and Contactor- acquired property. Government property:  Acquired under contracts  Capital property ($5k or more) unless GFP  Tagged with Government property tags  Audited by the Government 8

9. Government-funded Property Definition:  Property acquired with Government funds on Sponsored Projects grants  Property is not Government-owned  Considered “Exempt Property” – titled to CU without further obligation to the Government  Tagged as CU property  Not part of Government audits 9

10. Government Property Regulations 2 CFR 215 (formally OMB Circular A-110) Uniform Administrative Requirements for Grants and Agreements with institutions of Higher Education…;defines requirements for adequate management systems on grants.  Research Terms & Conditions Implementing Part 215  OPAS-Budget Deviations for Equipment Acquisitions 10

11. Government Property Regulations 2 CFR 220 (formally OMB Circular A-21) Cost Principals for Educational Institutions. Defines Allowable Costs; what are allowable as a direct costs on both contracts and grants.  Capital expenditures for general purpose equipment…are unallowable as direct charges, except where approved in advance by the awarding agency. Budgeted general purpose equipment counts as approval CAS exception form for unbudgeted general purpose equipment 11

12. Government Property Regulations 2 CFR 220 (formally OMB Circular A-21)  Capital expenditures for special purpose equipment are allowable as direct costs, provided that items with a unit cost of $5,000 or more have the prior approval of the awarding agency. Budgeted special purpose equipment counts as approval NASA approval required for unbudgeted capital equipment 12

13. Government Property Regulations Federal Acquisition Regulations (FAR)  Federal contract only  Part 45 – Government Property (revised Aug. 2010)  Clauses – Part 52.245-1 (Alt I & Alt II) Government Property (revised July 2007)  Agency specific versions of the FAR: NASA (NFS) DOE (DEAR) DoD (DFAR) 13

14. Types of Property Government Property – Government tagged  Government-furnished property Valid on both contracts and grants  Contractor-acquired property Property acquired or fabricated on a federal contract where the Government has title – $5,000 or more. CU-owned: CU tagged  Capital property ($5,000 or more) Equipment or fabrications Private-title Property: Private sponsor-owned  No CU or Government tags issued 14

15. OCG’S Property Responsibilities Award property terms & conditions screened daily  Notes added to FileMaker Acquisitions  Purchase Requisition (PR) screening and approval Check – budget, terms and conditions, sponsor approval requirements, award end date, correct account code Determine if CAS or OPAS form is required Fabrications require tag number on PR Problem PRs put on hold Approved PRs route to PSC for purchase order creation 15

16. OCG’S Property Responsibilities Acquisitions (continued)  Purchase Requisition (PR) account codes approved 500800, 500900, 501000, 501100, 501400, 501600, 501200, 501400, 501500, 501600,501900, 500200, 537600, 537601, 537602, 810100, 810200, 810700, 810800 Use of account code 810900 is restricted. Prior approval from OCG is required Submission of an “Indirect Cost Waiver Form for Non- Capital Equipment” to OCG may be required (Attachment D) 16

17. Property Inventory Government property onsite inventory  Yearly Government property inventory conducted by OCG’s Government property administrator Work with department property managers CU property onsite inventory  Biennial CU property inventory conducted by the Property Accounting Office 17

18. Government Property Audits Annual Government property audit  Biennial onsite – desk review off years  Office of Naval Research – auditor  Audit covers Government property inventory verification – department onsite inventory conducted by auditor Government Property Control System verification 18

19. Property Disposal Sponsored Projects property disposal request  OCG approval required Current CU or Government tagged property  Government-owned property requires sponsor approval for disposal.  Submit Sponsored Projects Equipment Disposal Request (Attachment I) or a letter to OCG’s Government Property Administrator, Include: Tag #, Item Description, Acquisition date, Project # acquired under, Award # acquired under, Acquisition cost, Condition code (see Attachment I) and reason for disposal  Contact Property Services to finish process 19

20. Property Transfers Property transfers to another university  Approval required: OCG, Property Services – may require sponsor approval (if active award)  Transfer request letter to OCG property administrator  Required request letter content: PI’s name, university transferring to, date of transfer, justification for property transfer, property status – current or closed award, property information – same as disposal (tag #, description etc.), and acquired or government-furnished.  Department head/chair’s signature is required  Property Services finalizes transfer  Property Accounting – verification to new university 20

21. Reports Close-out reports  Most federal agencies require close-out reports  Final disposition of Government property determined Government donates property to CU without further obligation to the Government Government tags replaced with CU tags – PAS updated Property returned to the Government sponsor or 3 rd party Annual reports  All Government property is reported  Some sponsors require negative property reports 21

22. Journal Entry Approval OCG JE Approval Required  Property & foreign travel  OPAS or CAS maybe required  SPA to OCG back to SPA for final approval  OCG approves JEs for these account codes: 500800, 500900, 501900, 502000, 537600, 537601, 537602, 810100, 810200, 810200, 810800  JEs for fabrications require tag # on JE  JEs for account code 810900 require OCG special approval 22

23. Property Cannibalization Cannibalization of Government property requires sponsor approval. Cannibalization of Government-funded property requires OCG and Property Services approval. 23

24. Property Manuals Government Property Manual  OCG maintained and updated  See OCG website for current manual  See Property Central website for current manual ABS Property Manual  ABS Property Accounting Office maintained  See ABS website for current manual  See Property Central website for current manual 24

25. Property Forms  OPAS-Budget Deviations for Equipment Acquisitions Attachment A (OCG website)  CAS Exception form Attachment B (OCG website)  Indirect Cost Waiver Form for Non-Capital Equipment Attachment D (OCG website)  Government Fabrication Tag Request Form Attachment G (OCG website)  Equipment Disposal Form with Condition codes Attachment G (OCG website) 25

26. OCG PROPERTY TRAINING Q & A 26

27. ABS Property Update  Campus-wide property inventory project  New asset management system  New and improved bar-code property tags  Property administrator certification program  New property website 27

28. BREAK 10 Minutes 28

29. AGENDA OCG Property & Travel Training Module III March 24, 2011 8:30 Introductions: Jennifer Ward, Assistant Director, Post- Award Services, OCG 8:45 Property: Ted Jobe, Government Property Administrator, OCG 9:35 Greg Roers, Central Operations Manager, ABS 9:50 Break – 10 Minutes 10:00 Travel: Michael Fox, Strategic Sourcing Manager, PSC 10:45 Ted Jobe, Sponsored Projects Travel Administrator, OCG 11:00 Workshop Close Please turn in your Workshop Evaluation Form before you leave. 29

30. PSC Travel Update Overview of changes to the PSC’s travel program  New travel agency  New online booking tool  Expense system integration  Next steps 30

31. Sponsored Projects Travel Updates Travel Desktop Reference (Attachment J)  Fly America Act Requires American air carriers unless exceptions exist Exception listed in Appendix A  Air Travel Agreements U.S.-EU Open Skies Agreement (6/24/2010) U.S – Australia (2/14/2008) U.S. – Switzerland (6/21/2010) U.S. – Japan (Effective date 10/1/11) 31

32. U.S.-EU Open Skies Agreement U.S. Government Pays for travel with EU carriers  Between any points outside U.S.  Between any points in the U.S. and points in any EU member state or European Common Aviation Area – and vice versa.  Between points in the U.S. and points outside the EU if the EU air carrier is authorized to serve the route under the U.S.-EU Open Skies Agreement, example: Denver to Mexico City on a flight that operates from Frankfurt to Denver to Mexico City  Exception to U.S.-EU Open Skies Agreement – DoD funded travel – Fly America Act rules required 32

33. U.S.-Australia, U.S.-Switzerland, U.S.-Japan Air Travel Agreements U.S. Government Pays for travel with Australian, Swiss and Japanese air carriers  Between any points outside the U.S.  Between any point in the U.S. and any point in Australia, Switzerland or Japan  Between any points in Australia, Switzerland or Japan and any point in the U.S.  Exceptions to these Travel Agreements - Fly America Act rules required DoD funded travel City-pair agreement in place between start and destination 33

34. Foreign Travel Export Issues Traveling to another country with equipment (including computers/laptops) may be subject to export controls.  Contact UCB export compliance officer for more information (see Attachment L) 34

35. International Travel and Programs Policy for CU-Boulder Types of International travel (Attachment M)  Travel by students (including grad students), staff or faculty related to university positions  Travel from any funding source Traveler Information submission required to Office of International Education  One or two students – email with names, dates, specific travel destination and purpose  Three or more students – program leader meets with Office of International Education staff in person 35

36. New & Update Travel Forms  Fly America Act Waiver Checklist Attachment K  OPAS-Budget Deviations for Travel Expenses Attachment N 36

37. Business Class Upgrades Business Class upgrade requires:  A doctor’s approval sent to the travel sponsor prior to the travel  Written approval from the sponsor prior to travel – email is fine  Send approval to the OCG travel administrator Note added to FileMaker Email saved for audit purposes 37

38. Travel Q&A 38

39. OCG Property & Travel Training Module III END Please fill out and return your Workshop Evaluation Form. Thank you. 39