Project Payroll Certification Pilot COGR, October 22, 2015 Dave Reed, Vice President for Research Michigan Technological University.

Slides:

Advertisements

Similar presentations

The Colorado Audit A Case Study in Audit Resolution 1 Bonnie Little, Esq. Brustein & Manasevit, PLLC Fall Forum 2011.

Advertisements

Common Mistakes When Documenting Time and Attendance.

Presented by OARS and Grants & Contracts Miami University.

TimeandEffort. What is time and effort ? Time and effort is a record of the amount of time you spent on a particular project, activity, objective or population.

Time and Effort: Top 10 Things a P.I. Should Know Effort Reporting is our way of providing assurance to sponsors that: Salaries charged to sponsored projects.

10 th Annual Post Award Workshop March 23, 2011 Sponsored by: Vice President for Research Sponsored Programs Office Sponsored Programs Accounting.

CENTRALIZED PERSONNEL PLAN

University of Massachusetts - Dartmouth February 17, 2011 EFFORT REPORTING.

Business and Fiscal Officers Meeting – 9/21/10 Presented by: Glen Jones, Director Post-Award Research and Sponsored Programs.

Dr. Chellu S. Chetty Associate VP for Research and Sponsored Programs February 23, 2010 Time and Effort Reporting.

Effort Reporting –Rising Above the Challenge.  OMB Circular A-21 Cost Principles for Educational Institutions  OMB Circular A-110 Uniform Administrative.

Effort Management: New Reports July Overview Changes to existing reports Payroll Distribution Confirmation (PDC) reports Payroll Distribution.

Where Innovation Is Tradition Payroll Certification on Federally Sponsored Projects FDP Update September 15, 2011 George Mason University Pilot.

KEYS TO SUCCESS NCURA Region IV Spring Meeting April 27 – 30, 2014 © 2014 National Council of University Research Administrators Effort Certification and.

Payroll Certification Pilot

Effort Certification 2012 By Trimester To reduce administrative burden, the University of Alaska is moving to an effort certification solution for salaried.

Office of the Vice President for Research N ORMAN C AMPUS AND N ORMAN C AMPUS P ROGRAMS AT OU-T ULSA Subpart E Cost Principles Compensation – Personal.

Cost Transfers Division of Financial Services – Sponsored Programs March 2014.

Overview of Labor Distribution, Certification Reporting and Management Reports Presented by: HRS/Payroll Staff January 7, 2009 Professional Development.

Certification of Salary Distribution Reports What is a Salary Distribution report?

DIVISION OF RESEARCH Effort Reporting & After-The-Fact Activity Reports (ATFARs) Kimberly Klatt Research Compliance Officer.

Financial Policies Training: Effort Reporting on Sponsored Projects (2.1.21) Effective Date: July 1, 2009.

AUDITS. Session Objectives To familiarize participants with the Inspector General Audit Process To better prepare participants for the audit by providing.

Proper Management of Federal Grants – Support for Salaries and Wages or Time & Effort Reporting 1.

Solving the Mystery of Cost Sharing Sponsored Programs Office Technology and Economic Development November 4, 2009.

EAST CAROLINA UNIVERSITY OFFICE OF GRANTS AND CONTRACTS Effort Reporting System Departmental Coordinator Training Updated 01/11/2012.

Time and Effort Reporting for Federal Grants Presentation for Private Investigators By: The Grant Accounting Office PI’s are required to verify that they.

Fundamentals of Time & Effort Certification Reporting 1 Western Illinois University Office of Sponsored Projects.

Hartford Hospital Research Institute Time and Effort Reporting Prepared By: HHC Office of Compliance, Audit and Privacy Angelo Quaresima, Research Compliance.

Effort Reporting: Back to the Basics NCURA FRA 2013 New Orleans Patrick Fitzgerald Associate Dean for Research Administration Harvard University Faculty.

HSC and Main Campus Presentation December 4 & 5, 2012 Financial Services Center.

Project Payroll Certification FDP Update January 7, 2014 Julie Seppala, Executive Director, Financial Services/Operations & Sponsored Programs

Where Innovation Is Tradition Payroll Certification on Federally Sponsored Projects FDP Update January 6, 2014 George Mason University Pilot.

Task Force on Federal Grant and Contract Compliance: Implementation Activities Dr. Jack Finney and Dr. Bill Knocke.

Kansas State University – Sponsored Programs Accounting Last updated March 2015.

9/12/2008 Page 1 MDE and ISD Partnership: Darkening the Dotted Lines Monitoring and Compliance Training: Financial Management.

Time and Effort FY  A documentation process to account for the federally funded payroll charges made for personnel.  The documentation requirements.

Adult Education and Literacy Budget Development and Cost Allocation.

Time and Effort Certification.  Highlight the requirements of the Uniform Guidance: 2 CFR  Review the University Policy  Clarify your responsibilities.

Time and Effort Reporting. Where is the Requirement? Time and effort reporting is required under the Federal Office of Management and Budget’s Circular.

Effort Certification To reduce administrative burden, the University of Alaska is moving to an effort certification solution for salaried (exempt) employees.

“Surviving an Audit” Al Willie, Office of Internal Audit

Effort Reporting and the UG Leading Excellence in Research Costing Practices Conference October , 2015.

First Year Assistant Professor Grants Workshop EFFORT REPORTING May 7, 2015 Kaytee Fletcher, SRA.

Project Payroll Certification Sponsored by: Vice President for Research Sponsored Programs Office Sponsored Programs Accounting UPDATE.

FDP PAYROLL CERTIFICATION PILOT UPDATE NACCA CONFERENCE October 15, 2015.

Time and Effort Reporting Erick Akins Title III Director St. Philip’s College.

Title I Administrative Meeting September 30, 2010.

1 Effort Reporting APM Effort Verification Reports Missouri University of Science and Technology January 29, 2009.

Cindy Hope – Chair Assistant Vice President for Research and Director, Office for Sponsored Programs, The University of Alabama.

Effort Reporting: Time for Discussion Casey J. Murray September 15, 2004.

1 Time and Effort Reporting Lessons Learned: Problems and Potential Solutions Helga Greenfield Associate Vice President for College Relations and Director.

CALS Effort Coordination CALS Research Division CALS Business Services May 16, 2007.

Sponsored Research Accounting1 Cost Transfers Policy and Procedure.

EFFORT CERTIFICATION AND THE PERSONNEL ACTIVITY REPORT WHY AND HOW.

Policy and Procedure. Definition A cost transfer is the reassignment of a previously incurred expense from one account to another Transfers are considered.

Effort 101. Effort Theory Review –Why Certify Effort –Audits –Select Definitions –Effort Management –Effort Certification –Risks of Non-Compliance.

Time & effort reporting

Project Budgeting.

Allowability, Time & Effort Under the New EDGAR

Effort Reporting Department of Medicine Grand Rounds March 21, 2017

Effort Certification at UACES

Effort Reporting and Cost Share

EFFORT REPORTING TRAINING

Time and Effort FY

Effort reporting - seemless

BCSD Federal Time -accounting Guidelines & procedures

Time Distribution Report OMB Circular A-87, Attachment B. Paragraph 8 h. Standard Operating Procedures

University of Pittsburgh

Presentation transcript:

Project Payroll Certification Pilot COGR, October 22, 2015 Dave Reed, Vice President for Research Michigan Technological University

Pilot Timeline Pilot approved-October 2011 Survey on Effort Certification-October 2011 Survey on Project Payroll Certification-November 2012 Office of Inspector General (OIG) Audit began-Jan 2013 Michigan Tech’s Internal Audit Report issued-Oct 2013 OIG site visit-April 2014 OIG Audit Report Issued-September 2015

Certification Effort Reporting: the labor distribution supporting the award charges “do reasonably reflect the individual’s effort during the effort period” and “that the percentage of effort is reasonable” Payroll Certification: for “all individuals who worked on this project,” the salary and wage charges were “accurate and reasonable in relation to the work performed, and the federal costing requirements as shown in the instructions were met”

Metrics STATISTICEFFORT REPORTINGPROJECT PAYROLL CERTIFICATION Certifications distributed per year % NOT returned on time55%0% # NOT returned on time per year Average not returned on time per month 3070

2012 Project Certification Survey 220 surveyed and 119 respondents 93 Faculty responded 73 prefer project certifications 40 more find the new procedure easy to understand compared to effort reporting

OIG Audit Report Findings Overall Michigan Tech’s system generally provided accountability over federal funds, however did not always comply with its documentation policies for payroll transactions under effort reporting as well as payroll certifications. Weaknesses in controls over the Banner system which Michigan Tech uses for payroll allocation, under both the effort reporting & payroll certification pilot.

Other notables in the OIG Audit Report There were no late Project Payroll Certification Documents (PPCDs) sampled. The audit report concluded that the problems found were not the result of inadequate controls over the pilot. The audit report noted specific concerns over the shift away from certifying 100% of an individual employee’s effort. Michigan Tech noted that PPCDs shows a % of an individuals compensation.

QUESTIONS