CAPP Manual - 20505 - Accounts Receivable, Accounts Receivable
Sponsored by Office of Research Administration Marcia … · 2009-06-23 · Research Administrators...
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Transcript of Sponsored by Office of Research Administration Marcia … · 2009-06-23 · Research Administrators...
Research Administrators ForumResearch Administrators Forum
Sponsored by Office of Research Administration
Marcia SmithAssociate Vice Chancellor Research Administration
June 10, 2009
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Upcoming RAUpcoming RA--ForumsForums
Thursday, July 9, 10:00 - 11:30 amThursday, August 13, 10:00 - 11:30 am Thursday, September 10, 10:00 - 11:30 amThursday, October 8, 10:00 - 11:30 amThursday, November 12, 10:00 - 11:30 amThursday, December 10, 10:00 - 11:30 am
ARRA Proposal and ARRA Proposal and Award StatisticsAward Statistics
Virginia AndersVirginia AndersORAORA
Office of Contract and Grant Office of Contract and Grant AdministrationAdministration
$854,616,668.00$854,616,668.0018411841$367,414,877.00$367,414,877.00828828$487,201,791.00$487,201,791.0010131013TotalTotal
$8,077,624.00$8,077,624.001414$7,555,892.00$7,555,892.001313$521,732.00$521,732.0011Renewal/Competitive Renewal/Competitive ContinuationContinuation
$2,777,955.00$2,777,955.0066$2,777,955.00$2,777,955.0066$0.00$0.0000REVISION REVISION ––Competitive Competitive RevisionRevision
$3,928,015.00$3,928,015.001313$3,272,138.00$3,272,138.001111$655,877.00$655,877.0022REVISION REVISION -- NEWNEW
$10,024,211.00$10,024,211.004040$6,432,806.00$6,432,806.002727$3,591,405.00$3,591,405.001313RevisionRevision
$731,413,279.00$731,413,279.0011291129$338,306,050.00$338,306,050.00689689$393,107,229.00$393,107,229.00440440NewNew
$98,395,584.00$98,395,584.00639639$9,070,036.00$9,070,036.008282$89,325,548.00$89,325,548.00557557SupplementSupplement
(Date created since (Date created since 04/01/2009)04/01/2009)
ALLALLNonNon--ARRAARRAARRAARRA
Proposal typeProposal type
Proposal ActivityProposal Activity
ARRA Award Transaction Count and DollarARRA Award Transaction Count and Dollar
$6,916,240.00$6,916,240.002020TotalTotal$319,550.00$319,550.0011UROLOGYUROLOGY$180,856.00$180,856.0011SCHOOL OF NURSINGSCHOOL OF NURSING$361,358.00$361,358.0022
PEDIATRICSPEDIATRICS--PAIN PAIN PROGRAMPROGRAM
$203,280.00$203,280.0011PATHOLOGY LABORATORY PATHOLOGY LABORATORY
MEDICINEMEDICINE
$372,405.00$372,405.0011PATHOLOGY DEPARTMENT PATHOLOGY DEPARTMENT
ADMINISTRATIONADMINISTRATION
$693,500.00$693,500.0033NEUROPSYCHIATRIC NEUROPSYCHIATRIC
INSTITUTEINSTITUTE
$1,889,958.00$1,889,958.0011NEUROLOGYNEUROLOGY--LONILONI$1,298,930.00$1,298,930.0055
MICROBIOLOGY, IMMUNO & MICROBIOLOGY, IMMUNO & MOLECULAR GENETICMOLECULAR GENETIC
$234,000.00$234,000.0011MEDICINEMEDICINE--CARDIOLOGYCARDIOLOGY$236,458.00$236,458.0011HUMAN GENETICSHUMAN GENETICS$240,402.00$240,402.0011EPIDEMIOLOGYEPIDEMIOLOGY$885,543.00$885,543.0022
DENTAL RESEARCH DENTAL RESEARCH INSTITUTEINSTITUTE
AmountAmountCountCountDepartmentDepartment
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S2S Grants (Cayuse) S2S Grants (Cayuse) Version Upgrade Version Upgrade
Cindy Gilbert, ORA Office of Cindy Gilbert, ORA Office of Contract and Grant AdministrationContract and Grant Administration
Gloria Su, ORA Office for Research Gloria Su, ORA Office for Research Information SystemsInformation Systems
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S2S Grants (Cayuse) Version S2S Grants (Cayuse) Version UpgradeUpgrade
Scheduled for June 19 (evening) in Production EnvironmentTraining Environment Already UpgradedDetailed Release Notes Available Friday, June 12 on S2S Grants Resources Site http://www.research.ucla.edu/ocga/S2SGrantsInfo/index.htm
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S2S Grants (Cayuse) Version S2S Grants (Cayuse) Version UpgradeUpgrade
Changes:Professional Profile PreviewPerformance SitesRe-ordering of Key PersonnelExpand/Collapse List of Key Personnel and SitesFed/Non-fed Budget FormSubmission Indicator for Subawards
NSF May 21, 2009: Effective Immediately, New FOAs will Accept FastLane Submission Only … No Grants.gov
New Forms SupportedNew Forms Supported
A generic “Non‐federal” opportunity type is now available which provides a number of optional forms which can be utilized to create proposals when the sponsor has not provided specific forms or format.This proposal type utilizes the “Fed/Non‐fed” budget form.
New New ““SubmittedSubmitted”” Subawards IndicatorSubawards Indicator
A blue lightening bolt icon is now available to indicate that a subaward proposal has been “submitted”
New New ““SubmittedSubmitted”” Subawards IndicatorSubawards Indicator
Navigate to the Proposal Summary page to update the Proposal Status to “Submitted”
Updates to Senior/Key PersonnelUpdates to Senior/Key Personnel
Two new senior/key personnel view options
List
Expanded
Updates to Senior/Key PersonnelUpdates to Senior/Key Personnel
New sort functionality allows prepares to change the order of key personnel by simply pushing up/down arrows
Updates to Professional ProfilesUpdates to Professional Profiles
New “Quick Info” window added, displaying the name, institution and department of the individual
Updates to Professional ProfilesUpdates to Professional Profiles
Performance Site info has been added to the Professional Profile and can now be auto‐filled on the SF424 Performance Site and Senior/Key Persons forms.
ARRA Reporting RequirementsARRA Reporting Requirements
Evelyn BalabisEvelyn BalabisORA ORA
Office of Extramural Fund Office of Extramural Fund ManagementManagement
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
Spend, Spend, Spend!
No final detailed reporting requirements from the sponsor
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ARRA DEPARTMENT/ PI ARRA DEPARTMENT/ PI REPORTING REQUIREMENTSREPORTING REQUIREMENTS
Department / PI reporting responsibilities:
ARRA Project / Activity ReportARRA Employment Report
Narrative DescriptionEmployment Status Form
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Project / Activity ReportProject / Activity Report
Description of Overall PurposeExpected outputs, outcomes or resultsFirst Tier subcontracts
DeliverablesUnits of Measure
Awards that Fund Multiple Projects (Formula grant)
Purpose, outcomes, & results can be stated in broad terms.
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Project / Activity ReportProject / Activity Report
Evaluation of the Completion Status of the Project or Activity
Based on performance progress reports and other relevant non-financial informationOptions
Not StartedLess than 50% completeFully complete
For awards funding more than one project provide the best estimate of completion
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Employment ReportEmployment Report
Narrative Description of the Employment of the Recovery Act work
Cumulative for each calendar qtrAt minimum address or describe the
Impact on the recipients’ workforce and if known the impact on the subrecipient workforceTypes of jobs or positions created and retained in the US and outlying areas
• These are new positions created and filled or previously existing unfilled positions that are now filled as a result of Recovery Act Funding
These descriptions may rely on job titles, broader labor categories or the contractor’s existing practice for describing jobs as long as the terms used are widely understood and describe the nature o the work and and estimate of the jobs created and retained.
ARRA REPORTING REQUIREMENTSARRA REPORTING REQUIREMENTSStatistical Data on ARRA supported New Statistical Data on ARRA supported New
Jobs and Retained jobsJobs and Retained jobs
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ARRA DEPARTMENT/PI ARRA DEPARTMENT/PI REPORTING REQUIREMENTSREPORTING REQUIREMENTS
Data Elements
Description of Project / ActivityEvaluation of Completion StatusNarrative Description of Employment ImpactEmployment Status Form
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CENTRAL ARRA REPORTING CENTRAL ARRA REPORTING REQUIREMENTSREQUIREMENTS
Subrecipient Requirements (>=25K) Submission to UCLA no later than 5 calendar days after the quarter ends
Name of Entity receiving SubawardType of Entity
• State Government• County Government• Public/State Controlled Inst of Higher Ed• For Profit Org• Small Business
Amount of SubawardTransaction Type – Grant, Cooperative Agreement, LoanCFDA NumberAward TitleLocation of SubrecipientDUNS number of SubrecipientJobs Created & RetainedNames & Total Compensation of the 5 most highly compensated OfficersTechnical Report
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SUBRECIPIENT ARRA REPORTINGSUBRECIPIENT ARRA REPORTING
Data ElementsUCLA PI namePrime SponsorAward TypeSponsor Award NumberCFDA NumberProgram SourceAward TitleSubrecipient NameSubrecipient TypeAmount FundedPeriod of PerformanceDUNS NumberLocation (street address, city, state, zip)Congressional DistrictSubaward Date Signed
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
Financial Reporting
Ledger basedWill report expenses, encumbrances and salary commitmentsSubaward information will be on a separate reportWill not report unallowables
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
Financial Reporting Data ElementsName of Federal AgencySponsor Award NumberDUNS NumberEIN NumberCFDA NumberRecipient Legal NameFund NumberProject / Grant PeriodReport FrequencyTotal Amount of ARRA Funds ReceivedTotal Amount of ARRA Funds ExpendedNAICS Code
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
Reporting Due Dates to the sponsor – 10 Calendar Days after the quarter ends.
July 10th
October 10th
January 10th
April 10th
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
ALL REPORTS ARE DUE TO EFM BY THE LAST DAY OF THE QUARTER
June 30th
September 30th
December 31st
March 31st
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
ARRA help line: 310-794-0548ARRA reports from the department/PI should be submitted through the following central email account:
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ARRA REPORTING ARRA REPORTING REQUIREMENTSREQUIREMENTS
Central email account Subject Line:
ARRA;Fund #;PI Name;Qtr End Date
Attachments:ARRA Project/Activity ReportARRA New/Retained Jobs Report
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Accounts ReceivableAccounts Receivable
Maurice TaylorMaurice TaylorORAORA
Office of Extramural FundOffice of Extramural FundManagementManagement
2What is Accounts Receivable?What is Accounts Receivable?
Any outstanding payment on a sponsored project constitutes a “receivable” on that award
In other words, an award is awaiting “receipt” of payment
The University has $868 million in award dollars60% is paid through the Letter of Credit
Letter of Credit is essentially a line of credit between the University and the federal government. EFM “draws-down”funds several times a month in accordance with a complicated formula
40% is potential for accounts receivable
3Accounts ReceivableAccounts Receivable
During the cycle of an award expenditures are made and payments are received from the various sponsors
EFM is responsible for the billing and payment follow-up to ensure payment is received for all costs incurred
4Accounts ReceivableAccounts Receivable
EFM needs:
Departments to read the terms and conditions of the award!
Departments to manage the award through-out the entire life cycle.
reconcile ledgers monthly
Ensure that technical, progress and other deliverables are met
5Accounts ReceivableAccounts Receivable
Payments received are either recorded to Revenue or Accounts Receivable
Non-invoiced payments are recorded directly to revenue
Invoiced payments are recorded to accounts receivable
6Here is the list of Revenue and Receivable Here is the list of Revenue and Receivable Accounts by Sponsor and Award TypeAccounts by Sponsor and Award Type
112679257000Private Contracts and Grants
112678258000Private Contracts and Grants
112664220950Local governments
111505221100Federal Grants
111500225000Federal Contracts
111200218200State
Receivable AccountRevenue AccountSponsor
8What the financial revenue column What the financial revenue column for a new award looks like in the for a new award looks like in the Financial SystemFinancial System
Nothing shows in the Financial (revenue) column because there has been no billing yet.
Nothing shows in the Financial (revenue) column because there has been no billing yet.
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While the amount of invoice shows in the Financial (revenue) column, it doesn’t mean UCLA has received payment. We must go to the general ledger and look at the details under the A/R account – the account that begins with a “1.” To access the General Ledger, we can click account 218200…
Click here
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Change the Account number to the A/R account, which is 111200 for the State, and click “Get Report” button
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Adjust your dates to the invoice date. In this case it is January 2009 to May 2009 and click the “Get Report” button.
16Here is the invoiced amount, for which payment has not been received (payments show in brackets). Balance column shows pending payment from sponsor.
17
What the Financial System looks like when What the Financial System looks like when EFM submits requests for payment on an EFM submits requests for payment on an award and there remains a balanceaward and there remains a balance
19
Here we see the total amount of award is 191,000, and we have invoiced so far for a total $50,695.48.
We need to check the A/R account to see what payments have been received. We first access the
general ledger by clicking on account “218200”
Click here
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Change the Account number to the A/R account, which is 111200 for the State, and click “Get Report” button
22
Adjust your dates. In this case we are going to change the dates to May 2008 to May 2009 and click the “Get Report” button.
23Here we see several invoices have been submitted (“PVTINV”) in Description column) and several payments received (indicated in brackets in the amount column.) The balance the sponsor owes us is $24,521.23.
A/R Balance
Non-bracket items are A/R Set-ups
*$50,695.48
24What Money received without a What Money received without a request from EFM looks like in the request from EFM looks like in the Financial SystemFinancial System
If the sponsor submits a payment without an invoice, it is credited directly to the revenue account of the fund (financial column) In this case, the amount is the Financial column DOES represent cash received
26
$60.000 shows in the Financial (revenue)
column because we’ve received payment.
Let’s click this revenue account to gain access to the Detailed General Ledger…
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Adjust your dates. In this case we are going to change the dates to September 2008 to May 2009 and click the “Get Report” button.
30
Like the fund summary report, you can only view one month at a time in the Contracts and Grants Accounts Receivable report. If you want to view more than one month, you must go through the Detail General Ledger and type in the account number that begins with “1”
31How do I Search A/R By Sponsor?How do I Search A/R By Sponsor?
From the A/R report under CG Reports tab, select “Sponsor Code”
32
Type in Sponsor code. If you do not know the code, you can search by
typing Sponsor name the “find” box.Here we want to know the receivables
for Jet Propulsion Laboratory as of May, 2009. Click the “Get Report”
button
34How do I Search A/R By PI?How do I Search A/R By PI?
From the A/R report under CG Reports tab, select “PI”
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Type in PI code. If you do not know the code, you can search by typing PI’s last
name, and selecting result from the drop down menu. Here we want to
know the receivables for Dr. Michael Lu as of May, 2009. Choose a time period.
Click the “Get Report” button
37How do I Search A/R by Department Code?How do I Search A/R by Department Code?
From the A/R report under CG Reports tab, select “Department”
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Type in Department code. Here we want to know the receivables for NPI,
which is department code 2000. Choose a time period. Click the “Get
Report” button
40How do I search the A/R by an How do I search the A/R by an Account Number?Account Number?
From the Account Summary report under the SUMMARY tab, select “Account”
41
Type in the code. Here we type in the Receivable account for the State. Click
the “Get Report” button
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How do I Search the A/R for a particular How do I Search the A/R for a particular fund for more than one month?fund for more than one month?
We go to the Detail tab, and look through the Detail General Ledger…
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Type in the fund number and the A/R account, which is 112679 – Private
Grants and the time period. Click the “Get Report” button
Fund
Time Period
46Accounts Receivable Report by Department is Accounts Receivable Report by Department is also available from the Summary Tabalso available from the Summary Tab
47What Happens When A Sponsor What Happens When A Sponsor DoesnDoesn’’t Pay?t Pay?
In some instances, a sponsor reneges on their contractual agreement and defaults on payment even though payment requests were timely and deliverables were met; the department is liable for these expenses
The DEPARTMENT is responsible?
The DEPARTMENT is responsible?
48Reasons For Sponsor DefaultReasons For Sponsor Default
Out of businessSponsor did not include UCLA expenses on report to prime (in cases when UCLA is the subrecipient)Carry-forward issuesCash flow issues
49Accounts Receivable TeamAccounts Receivable Team
Maurice Taylor – Supervisor, ext. 42843Olga Sanders – Prin. Analyst, ext. 42837Kaaren Davis – Senior Analyst, ext. 46988Shelia Oatis – Admin Analyst, ext. 63204
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ERS Management ReportsERS Management Reports
Jackson Jeng Jackson Jeng ORA ORA
Office for ResearchOffice for ResearchInformation SystemsInformation Systems
29
OverviewOverviewBACKGROUNDEffort Reporting is a research compliance responsibility of the Institution as well as the researchers.Exposure to compliance riskLimitations in the current ERS system
SOLUTIONERS Management ReportsIncrease visibility, manageability, & cert. rate Minimize compliance riskAvailable through ORA Research Portal
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ERS Management Reports ERS Management Reports –– Release 1Release 1
FEATURES:
Interactive web‐based report
View certification rates by:
Fiscal Year/Quarter/Org. Hierarchy
Effort Reporting Status
On all researchers within Department
ACCESS:
ORA Portal (http://portal.research.ucla.edu)
Security: require UCLA ID authentication
Demo today, available within next week
31
ERS Management Reports ERS Management Reports –– Future Future ReleasesReleases
Future enhancements:
All years cumulative view
Report counts and rates side‐by‐side
On‐time vs. late certification
Feedback and Comments Welcome
33
OPRS HRPP OnOPRS HRPP On--Line IRB Approval Line IRB Approval Materials; Update on Western IRBMaterials; Update on Western IRB
Alisa Irwin Alisa Irwin ORA ORA
Office for the Protection of Office for the Protection of Research SubjectsResearch Subjects
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IRB Approval Materials Online IRB Approval Materials Online Beginning July 1Beginning July 1
IRB approval materials will be posted online –hard copies will no longer be mailed or available for pick-up
PI and study contacts will receive email notification from the IRB when materials are available
Documents will be posted on the ORA online research center portal
Location: Compliance > IRB Protocol Review Status Report
Human Research Protection Program
35
UCLA Western IRB Migrating to UCLA Western IRB Migrating to OPRS in JulyOPRS in July
Effective July 1: UCLA Western IRB (WIRB) administrative functions will be managed by OPRS
New UCLA WIRB email address: [email protected]
New UCLA WIRB contact: Alisa Irwin, Medical IRB Assistant Director, (310) 825-4849
More details to be announced via OPRS Human Research News…
Human Research Protection Program
36
Update on Update on webIRBwebIRB
Carrie FisherCarrie FisherORA ORA
Office for Protection Office for Protection of Research Subjectsof Research Subjects
How does it support Investigators and Research Staff?
Track status of submissions
Receive feedback and approvals online
How does it support Investigators and Research Staff?
Receive automatic reminders when Reports are due
How does it support Investigators and Research Staff?
Homepage with access to information on all studies
What’s been going on for the past year?
• July, 2008 Beta Test Feedback:
Simplify the applicationProvide guidance on how to answer itemsAllow mechanism to identify and route applications for expedited and exempt reviewProvide additional content for SB studiesMeet AAHRPP standards
What’s been going on for the past year?
• Rewrote and Programmed the Application
• Working on Workflow Configuration, Interfaces User Authentication, Data Transfer, Security, Load Testing, Documenting Procedures
Where are We Going from Here?
• Functional Testing#1: June 22 – July 2 (IRB Staff)#2: July 20 – 31 (Investigators & Research Staff)
• August - November: IT Issue Resolution
• Winter: Begin Training and Go-Live