1. February 19, 2015 Jennifer Aguilar Manager, EFM Fund Closeout Workgroup

2. Agenda  Background  Objectives and Goals  Timeline  Current Status  Workgroup Participants  Next Steps 2

3. Background Uniform Guidance  Uniform Administrative requirements, Cost Principles, and Audit Requirements for Federal Awards, issued by OMB 12/26/13  Streamlines requirements from:  A-21: Cost Principles for Educational Institutions  A-110:Uniform Administrative Requirements  A-133:Audits of Higher Education Institutions  Provides government-wide framework for award management 3

4. Background Uniform Guidance 200.343: Closeout  (a): The non-federal entity must submit financial reports no later than 90 calendar days after the project end date.  (b): The non-federal entity must liquidate all obligations incurred no later than 90 calendar days after the project end date. NIH Notice: Payment Management System (PMS) Subaccounts NOT-OD-13-120  NIH will transition to subaccounts beginning 10/01/15  PMS will hold payment requests for funds in subaccounts for awards that are 90 days or more beyond the project period end date.  Fund requests for these awards will not be processed unless, and until, the awarding agency has approved the payment request. 4

5. Objectives and Goals Objectives:  In response to UG and NIH sub-account cash draw requirements, to evaluate the exiting closeout procedures, identify the areas for improvement, and develop enhanced closeout procedures to ensure fiscal compliance with Sponsor’s and University's policies and guidelines. Goals 1.To submit past due reports  To submit the federal final financial reports due on 06/30/2014 or prior by 6/30/15 (NOTE: Timelines for other delinquent invoice/report to be determined) 2.To develop enhanced procedures to be effective 7/01/15  the guidelines to ensure more timely financial closeout of awards.  the procedures to submit the final financial deliverables when the closeout packet is not received on time.  the procedures for revision of the financial deliverables 5

6. Timeline Goal 1: To submit the final FFR due on 06/30/2014 or prior by 6/30/15 JanuaryFebruaryMarchAprilMay Finalize the processes to complete the final by 6/30/15 Communicate with campus Dept to submit COPs to EFM by 4/30/15 EFM to submit the finals upon receipt of COPs EFM to submit all finals following the process by 6/30/15 June Goal 2: To develop procedures to be effective 7/01/15 6 JanuaryFebruaryMarchAprilMayJune Develop and document the procedures of financial closeout of the fund incl. a scenario COP is not available on time and revision process Feedbacks from a broader group Communicate the procedures with campus

7. Current Status  Fund Closeout workgroup established  Comprised of subject matter experts from different schools across campus in addition to EFM staff  Kick off meeting held on January 27, 2015  Working session #1 held on February 10, 2015  Wave 1 population for the Goal #1 confirmed  Federal funds with the final due on 6/30/2014 or prior  Procedures being reviewed  Procedures to complete the final invoice or final financial report due on June 30, 2014 or prior  To be shared once finalized 10

8. Workgroup Participants NameSchool / Department 8 Adrian ManalangPublic Health - Center for Health Policy Research Annette KlufasLetter & Science: Life Science South Admin Lana SongMicrobiology, Immunology and Molecular Genetics Lee YangSEAS - Computer Science Michelle PhillipsSemel Institute Steven PeckmanBroad Stem Cell Research Center Keith SteeleSOM – Pediatrics Wendy MaSOM - BEISOM - BEI Terry NovorrSOM - BRI/Neurology Raellen Man Catherine Rujanuruks SOM - DOM Admin Jen Ear Jennifer Aguilar Jevon Echave Jovan Iglesias Kevin Cook Yoon Lee ORA - Extramural Fund Management

9. Wave 1 Population Federal funds with the final deliverables due on 06/30/14 or prior (data as of 01/31/2015) 48 1 2 22 6-10 11-15 11 6 6 48 departments 3 3-53-5 # of funds 147 9 DistributionFederalFederal Number of funds involved:147 Number of departments involved:48 Number of PIs involved:125 # of funds in Wave 1# of dept 122 211 3-53-56 6-106 11-153 TotalTotal 48 PeriodPeriodGovernment Non- Government TotalTotal FederalFederalNon-Federal 2010 or prior4-3034 2011632130 20122515076 20136915202286 ~ June 2014438205256 TotalTotal 147 27508682

10. Wave 1 Population Federal funds with the final deliverables due on 06/30/14 or prior (data as of 01/31/2015) # of funds by sponsor 17 4 147 67 34 20 5 NIH NSF VA DOE(Energy) Army Other 10 PeriodPeriodFederalFederal 2010 or prior4 20116 201224 201368 ~ June 201445 TotalTotal 147 Sponsor# of funds% of funds National Institutes of Health6746% National Science Foundation3423% Department of Veterans Affairs2014% Department of EnergyDepartment of Energy53% Army43% OtherOther1712% Grand Total147100%

11. Next Steps Following actions are planned to take place in February  EFM will communicate the project with campus using various channels RAF ORA listserv Tailored communication with Schools, Divisions, or departments that have funds in wave 1  Workgroup will finalize procedures applicable to Wave 1  EFM will provide each department with a tailored list of wave 1 funds along with the procedure document 11

12. Questions Contact information Yoon Lee X40375 yoon.lee@research.ucla.edu Jevon Echave X46987 jechave@research.ucla.edu Jen Ear: X42834, Jen.Ear@research.ucla.edu Jennifer Aguilar X42846 JAguilar@research.ucla.edu Jovan Iglesias X42836 jiglesias@research.ucla.edu 12