1. To Grants Accounting Training
Welcome
To Grants Accounting Training

2. Why are we holding this training?
To prevent audit findings and meet state and federal requirements
To cut down on the number of payroll corrections
To document cost share in a timely manner
To decrease the number of expenditure corrections

4. COST SHARING
OSP will the Principal Investigator (PI) and their Administrative person regarding any cost share (matching) commitment when a new grant is received. This will include a copy of the approved budget showing the original cost share requirements by budget category.
SDSM&T will be committed to cost share the total dollar amount shown in the approved budget however the PI can change the budget categories for things that will make up the total cost share amount as long as it is allowable per the Federal guidelines.
Cost Share must be made up of items which are paid from NON-FEDERAL funding, unless otherwise authorized.
Normally, if a cost is allowed as a direct charge to the grant funds then that type of cost would be allowable as cost share also if purchased with non-federal funds. Items NOT allowed as a direct charged to a grant cannot be used as cost share either.

5. COST SHARING (cont.)
If the cost sharing is to be made up of Effort for Faculty, Staff or Students you will need to contact Payroll (Tammy Merkwan) with that information (such as dollar amount, % of effort and Location code). Then when you receive the Monthly Payroll Distribution Report from Tammy you would check to make sure the correct information is shown for your employee.
If local or state funds are being used to purchase supplies, equipment, pay travel expenses, etc. which will be documented as cost share towards a grant, you will need to provide OSP with a copy of the paid Invoice (as soon as possible) which shows the dates of the purchase or travel, the Fund used to pay the expense and the dollar amount to be used as documentation for cost share as sometimes only a portion of the purchase is to be used as cost share.
If an outside entity is providing a donation to the project which is to be used as cost share you or the PI will need to request a letter or memo from that entity which is on their letterhead stating the item(s) donated, the date of the donation and the dollar value of the donation and it must be signed by an authorized person from the agency. This original document is then provided to OSP.
More information about cost sharing allowability is available on the Internet in the Electronic Code of Federal Regulations, Sections and The Link to this website will be included in the original cost share information sent by OSP.
Questions? Contact

6. EFFORT CERTIFICATION On-Line Effort Reports
Generated monthly after the payroll process is complete
OSP (Sharon Reid) sends notification when on-line efforts reports are available
Reviewing
Prevent audit finding
Admin has best knowledge if effort was processed as requested (PAR & EPAFs)
If incorrect click the ‘Request Changes’ button and process PHAREDS
Monitor/Follow Up
Per BOR Policy 5:24 the effort reports are to be certified monthly
Imperative that effort reports be monitored regularly, at least weekly, so that applicable individuals are completing their steps
Effort Certification Training or Review
Anyone that has not been trained or if anyone wants a review contact OSP (Sharon Reid) at

7. PHAREDS What: Labor redistributions to past payroll expenses
Allow dollars/hours to be moved from one labor distribution (Index/FOAPAL) to another
Why:
Employee has been paid from an incorrect labor distribution
(Index/FOAPAL)
Employee’s percent allocation is not representative of the time/effort worked on the existing labor distribution
Who:
The Payroll Office is responsible for processing requests to redistribute
past expenses
The initiator and/or administrator responsible for the Index/FOAPAL being affected by the change must approve the completed form
OSP must approve the form is one or more of the Indexes/FOAPALs are grant funds or affect grant funds (cost-share)

8. PHAREDS
When:
Payroll correction processes are typically run twice a month
Usually the 1st and 2nd weeks of the month after payroll is from the prior month is finalized
These dates are provided by Shared Payroll at SDSU are out of our control
If changes made in the PHAREDS are to impact future payroll transactions, the change need to be reported/ ed to the Payroll Office before the next payroll is processed
No PHARED or PHAADJT will be approved that are 60+ days beyond the point of the payroll being impacted unless specifically approved by Dr. Puszynski
Where:
The PHAREDS form can be found on OSP’s web page:

10. COGNOS
What is Cognos?
Cognos is a reporting tool that uses data from the Banner and Colleague (Datatel) systems.
How do I log into Cognos?
The Cognos link is posted in SNAP on the Finance and HR tabs. Look for it under the My Tools section, Other Tools-Reporting Tools:

11. How to get to your PI’s information:
Log on with your Cognos username and password
Select the ‘My home’ link
Follow this pathway:
BannerSDSMTFinancePublicGrantsGrants Public
Click the blue ‘play’ triangle
Select the run options and click the ‘Run’ button
Select the PI name, click ‘Submit’
Be patient…

13. Questions?