1. Indiana University CATS C&G’s Favorite Lists Jim Becker Ethel Workman Jan Young Bethany Davis Contract & Grant Administration

2. EFFORT REPORTS TOP QUESTIONS: “A Baker’s Dozen” Ethel Workman

3. Effort Reports What is an A-21 Effort Report? A certification of how a person spent their effort during a specific time period. Not who paid their salary, but effort spent on an account. A certification of how a person spent their effort during a specific time period. Not who paid their salary, but effort spent on an account.

4. Effort Reports Why do we need effort reports? U.S. Office of Management and Budget Circular A-21 requires a personnel activity report for each employee if normal pay is from a federal and fed- pass through account, in whole or in part, or if cost shared. IU creates these reports for personnel on all C&G accounts. U.S. Office of Management and Budget Circular A-21 requires a personnel activity report for each employee if normal pay is from a federal and fed- pass through account, in whole or in part, or if cost shared. IU creates these reports for personnel on all C&G accounts.

5. Effort Reports Who generates the effort reports? They are done in a batch process by C&G about a month after the end of a reporting period. Beginning with the fiscal year, reports for biweekly/hourly employees are generated quarterly; reports for monthly 12-pay employees are created bi-annually; and reports for academic 10-pay employees are created for fall, spring and summer semesters. In FY03 17,563 reports were generated. They are done in a batch process by C&G about a month after the end of a reporting period. Beginning with the fiscal year, reports for biweekly/hourly employees are generated quarterly; reports for monthly 12-pay employees are created bi-annually; and reports for academic 10-pay employees are created for fall, spring and summer semesters. In FY03 17,563 reports were generated.

6. Effort Reports How are they created? We have special script written in FIS to go against the labor ledger A21 view to extract data into a table if within certain parameters. Once the data is reviewed and cleaned, we have another query to load the tables into the A21 forms. We have special script written in FIS to go against the labor ledger A21 view to extract data into a table if within certain parameters. Once the data is reviewed and cleaned, we have another query to load the tables into the A21 forms.

7. Effort Reports Where do the documents route? Routing is based upon the FIS organization hierarchy routing. In the departments, the specified A21 delegate or primary account delegate or fiscal officer receives the reports. Routing is based upon the FIS organization hierarchy routing. In the departments, the specified A21 delegate or primary account delegate or fiscal officer receives the reports.

8. Effort Reports What if I can’t verify a person’s activity? It’s mandatory that a knowledgeable person or a person with suitable means of verification certify the reports. If you can’t, print the document, send to the proper person; they sign, date and return. This is your authorization to approve the FIS document. Save the signed copy in your department files. May need to check the routing of document. It’s mandatory that a knowledgeable person or a person with suitable means of verification certify the reports. If you can’t, print the document, send to the proper person; they sign, date and return. This is your authorization to approve the FIS document. Save the signed copy in your department files. May need to check the routing of document.

9. Effort Reports Why did I receive the effort report, I don’t monitor C&G accounts? Effort reports account for 100% of a person’s activity. Therefore, the document routes to each responsible person for each account listed within the document. Effort reports account for 100% of a person’s activity. Therefore, the document routes to each responsible person for each account listed within the document.

10. Effort Reports I need to make changes to the effort report, why can’t I insert an expense sub account? Only cost share sub accounts and main accounts are reflected on the report. To move salary from main to expense sub account please use the salary expense transfer document. Only cost share sub accounts and main accounts are reflected on the report. To move salary from main to expense sub account please use the salary expense transfer document.

11. Effort Reports Oops, I clicked okay, but should have made a distribution change, what now? Pull up the document you just okayed, review routing. If not fully approved, contact next approver and ask them to make corrections. You will need to provide the justification. If final approved, ask for recreate. Pull up the document you just okayed, review routing. If not fully approved, contact next approver and ask them to make corrections. You will need to provide the justification. If final approved, ask for recreate.

12. Effort Reports I was waiting on the effort reports to make a correction, why didn’t I get one? Person may not have been paid from a C&G account, therefore, requires a ‘recreate’ request. Person may have been paid other than ‘normal’ pay on C&G accounts which aren’t picked up when batch processed; therefore, you may use the salary expense transfer to move salary. If you run into problems, please call C&G. Person may not have been paid from a C&G account, therefore, requires a ‘recreate’ request. Person may have been paid other than ‘normal’ pay on C&G accounts which aren’t picked up when batch processed; therefore, you may use the salary expense transfer to move salary. If you run into problems, please call C&G.

13. Effort Reports I need to get salary to pay and book to accounts correctly, how do I do this? Begins with Peoplesoft – E-doc maintain job funding for proper account distribution. This includes sub accounts, both expense and cost share. IF you miss the e-doc, then you can make changes to the pay voucher. After pay voucher closed you will need to do salary expense transfers in FIS. Once efforts are generated and placed in your FIS inbox you may make corrections. Begins with Peoplesoft – E-doc maintain job funding for proper account distribution. This includes sub accounts, both expense and cost share. IF you miss the e-doc, then you can make changes to the pay voucher. After pay voucher closed you will need to do salary expense transfers in FIS. Once efforts are generated and placed in your FIS inbox you may make corrections.

14. Effort Reports I changed the effort report, but the automatic salary expense transfer didn’t book to the month I needed changed, can I move it? Effort reports are for a range of time, therefore, there isn’t a way to determine which month you intended to have moved. Salary books to the last month indicated on the effort report, i.e., July 1 – September 30, 2003, salary transfer would book to September 2003. Effort reports are for a range of time, therefore, there isn’t a way to determine which month you intended to have moved. Salary books to the last month indicated on the effort report, i.e., July 1 – September 30, 2003, salary transfer would book to September 2003.

15. Effort Reports How do I find information about a person’s effort? There are multiple ways to find this in FIS, be it the actual effort report document(s), by specific person, by account, by document type, outstanding efforts by ch and org, and on the WEB. (Examples attached – Top Places to Find Effort Information) There are multiple ways to find this in FIS, be it the actual effort report document(s), by specific person, by account, by document type, outstanding efforts by ch and org, and on the WEB. (Examples attached – Top Places to Find Effort Information)

16. Ethel Workman’s Top Ten Worst Justifications For A-21 Effort Report Corrections 6. “Adjusting effort to reflect actual effort.” 7. To clear my expired account. 8. I was just told that a person spent their time differently. 9.I wasn’t aware of cost share earlier, so I need to document cost share effort. 10. A little bird flew in the window and hit the OK button – can you recreate?

17. Top Ten Worst Justifications For A-21 Effort Report Corrections (cont.) 1. “But C&G told me I had to make the changes.” 2. We need to use the balance remaining in the account. 3. We’re distributing the overdraft to other C&G accounts. 4. Need additional effort for the financial report. 5. Payroll wasn’t working correctly.

18. Effort Reports Thank you and if you have questions, please e-mail eworkman@indiana.edu for assistance. Thank you and if you have questions, please e-mail eworkman@indiana.edu for assistance.eworkman@indiana.edu

19. Electronic Research Administration (ERA) Bethany Davis bedavis@indiana.edu

20. Top Ten Reasons to Start Using ERA for Routing Proposals 6. Up-to-Date Salary Information – “gosh, I thought he made more than that.” 7. Up-to-Date Agency Forms – no more using agency forms from the 20th century! 8. Current Fringe Benefit Rates – no more “Where’s the most recent Important Notice on Fringe Rates?” 9. Electronic File Attachments – think of all the paper and binder clips you’ll save! 10.Up-to-Date Info with Links to FIS and PeopleSoft – “What, Dr. Jones doesn't work here anymore?”

21. Top Ten Reasons to Start Using ERA (cont.) 1. Electronic Approvals -- no more scrambling for signatures across campus in the snow, uphill, both ways. 2. Web-Based Access – you can prepare and submit a routing form at home in your pajamas! 3. Routing Status Screen – “Who is holding the darn thing up? It has to go out today!” 4. No More Math Errors – 'nuff said. 5. The “Template” Feature – same budget, multiple proposals...priceless

22. TEN GENERALLY UNKNOWN FACTS ABOUT SUBCONTRACTS Jan Young jyoung@indiana.edu

23. Facts about Subcontracts 1. Agencies are required to initially approve subcontracts in the budget. Subcontracts are subject to the same restrictions as the prime award. Specific example: Subcontractors under NIH awards are required to certify that they have completed education for the protection of human research subjects.

24. Facts about Subcontracts 2.Generally, we do not subcontract to for- profit entities which are in the business to provide the service to the public. For- profit agreements should go through Purchasing where the appropriate IU terms and conditions will be added. For- profit entities do not want to be held to federal requirements of Circular A-21, A- 110 and A-133. (See handout “IS IT REALLY A SUBCONTRACT?”)

25. Facts about Subcontracts 3.Project directors are required to sign the subcontract document if it involves the commitment of IU funds. They are not required to sign no-cost extensions. (See flowchart “Subcontract Process”)

26. Facts about Subcontracts 4.C&G initiates and signs all subcontracts under Bloomington and regional campus awards. IUPUI handles their own. This year we have seen a 37% increase over the number of subcontract agreements last year. Fall is the busiest time. It is not uncommon to have thirty or more agreements out for signature simultaneously. Some terms require negotiation. Process is slowed down if you don’t have: Institutional letter of commitment Institutional letter of commitment Workscope Workscope Budget Budget Copy of subcontractor’s F&A (indirect cost) rate agreement Copy of subcontractor’s F&A (indirect cost) rate agreement

27. Facts about Subcontracts 5.We all share the responsibility to monitor subrecipients. Departments approve subcontract invoices and ensure that expenditures are appropriate to the prime award. Departments approve subcontract invoices and ensure that expenditures are appropriate to the prime award. Project Director ensures that appropriate program milestones are met in line with the expenditure rate. Project Director ensures that appropriate program milestones are met in line with the expenditure rate. C&G collects audit reports of subrecipients and works with auditors when problems are found. C&G collects audit reports of subrecipients and works with auditors when problems are found.

28. Facts about Subcontracts 6.Departments are responsible for the correct usage of subcontract object codes. Generally, only the first $25,000 of each subcontract expense is subject to indirect cost. (See handout “SUBCONTRACT OBJECT CODES”)

29. Facts about Subcontracts 7.Subcontract expenses appear on the Indiana University annual A-133 audit report.

30. Facts about Subcontracts 8.C&G collects audit reports or certifications of audit results from subrecipients of federal or federal pass through funds provided by IU. They are reviewed by auditors from the Indiana State Board of Accounts and are filed in C&G for three years.

31. Facts about Subcontracts 9.Disallowances can occur after an account has closed. 10.FDP subcontracts will be issued in 2004.

32. Cost Share: The Bane of the Universe Jim Becker jambecke@indiana.edu

33. Top Ten Reasons People Don’t Track Cost Share 6. We proposed cost share, but we didn’t think we really had to track it! 7. Oh, we thought C&G handled that. 8. You know, sub-accounts are just sooo confusing. 9. We are soft-funded. We don’t have a general fund account for our cost share. 10.Cost share? What’s cost share?

34. Top Ten Reasons People Don’t Track Cost Share (cont.) 5. Ok, so let me get this straight. I give C&G the “source account” number. C&G sets up a “cost-share” sub-account on the grant account, linking the sub-account to the source account. Then I charge salaries and other expenses to the sub- account, and overnight the system takes money from my source account to pay for the expenses I placed in the sub- account. In PeopleSoft, I need to allocate cost-shared salary to the sub-account, but I also need to remember to do a “future funding” e-doc for when the grant expires, otherwise the pay will continue to hit the grant sub-account, or will roll to my continuation account. Oh, and payroll encumbrances will show on the sub-account through June 30, even if the grant ends sooner, so I need to realize that my departmental account is showing less encumbrances than it should….

35. Top Ten Reasons People Don’t Track Cost Share (cont.) 1.Well, sure, we call it cost share, but it’s not really cost share. 2.Because I stopped getting those nasty purple notices from C&G. 3.I AM tracking it. I’m using my other grant as the cost share. 4.What’s it matter? The agency doesn’t require us to report the cost share. You don’t think they are ever actually going to audit us, do you?