1. Financial Rep Meeting May 12, 2015

2. Agenda Overview: Part I ERP Procurement Services Payables and Disbursement Services Travel Services Intermission (10:00 – 10:15) 2

3. Agenda Overview: Part II ERP Audit Services Budget Office Sponsored Research Accounting Services General Accounting Student Business Services Finance & Reporting Services 3

4. ENTERPRISE RESOURCE PLANNING SUSAN BERRY 4

5. OMNI Financials Upgrade Begins May 19 th at 5 PM Open for business May 26th 5

6. OMNI Portal Retiring Content 6

7. myFSU Portal Content 7

8. ERP Contact(s) Susan Berry ◦ sberry@admin.fsu.edu sberry@admin.fsu.edu ◦ 645-2736 Andrea McPherson ◦ amcpherson@admin.fsu.edu amcpherson@admin.fsu.edu ◦ 645-1802 8

9. PROCUREMENT SERVICES NANCY MILBURN 9

10. SpearMart Supplier Show 10

11. SpearMart Supplier Show What is it? Opportunity to meet your SpearMart Supplier representatives Learn what your SpearMart Suppliers can do for you and services/commodities they provide Meet your Procurement Services & Payables & Disbursement Services Team members Win prizes Enjoy snacks and more……. 11

12. Procurement Services News New Procurement Policy (4-OP-A-6)4-OP-A-6 ◦ $100 PO minimum (excludes SpearMart orders) ◦ Use P-Card for lesser amounts/consolidate orders $2500 P-Card minimum default for all cards ◦ DDDH can request amount changes as needed New web site/key areas ◦ How to Buy & How to Pay sections How to BuyHow to Pay ◦ Quick Reference Guide Quick Reference Guide ◦ Contracts Search Contracts Search ◦ Shopping Guide Shopping Guide ◦ P-Card Manual P-Card Manual ◦ FAQs, News, Training and Job Aides FAQsNewsTraining and Job Aides Requesters to submit change requests electronically starting July 1, 2015 12

13. Procurement Services News OMNI 9.2 differences Look is slightly different/names different “Vendors” vs. “Suppliers” Mass Changes vs. Modify/Line Shipping Details When Buyers make changes on requisitions may require re-approval in 9.2 (increases in quantity, amount, descriptions, due dates, etc.) Due to above, need to be very careful when entering requisitions to ensure item details, due dates, and spelling is accurate and ensure all information needed is included before submitting/approving requisitions to avoid delays on orders 13

14. Creating a Requisition Create Requisition 9.1: Requisition 9.2: 9.2 Differences

15. Step 1: Define Requisitions Page 9.1: Requisition Settings Page 9.2:

16. Create Requisition 9.1: Create Requisition 9.2:

17. Step 2: Add Items and Services 9.1 Add Items and Services 9.2:

18. Step 3: Review and Submit 9.1: Review and Submit 9.2:

19. SpearMart Link 9.1: SpearMart Link 9.2:

20. Step 3 Review and Submit in 9.1: Checkout in 9.2:

21. Save and Submit 9.1: Save and Submit 9.2:

22. Receive Items through Manage Requisitions 9.1

23. 23 Receive Items through Manage Requisitions 9.2

24. Receive Items through Manage Requisitions 9.1

25. 25 Receive Items through Manage Requisitions 9.2

26. Receiving through ePro Receive Items 9.1

27. Receiving through Receive Items 9.2

28. Modify Line/Shipping/Accounting 9.1

29. Mass Changes 9.2

30. Procurement Services Contact Nancy Milburn, Assistant Director ◦ nmilburn@fsu.edu nmilburn@fsu.edu ◦ 644-9725 30

31. PAYABLES AND DISBURSEMENT SERVICES 31

32. OMNI 9.2 Changes Paper Payment Request Form (for allowable unencumbered payments) will be replaced by electronic PRFs (ePRFs). Wires, Cash Advances, and Departmental Refund Forms (DR-01) will continue to be submitted on paper. Departments will be adding documents as attachments in OMNI when submitting ePRFs. Departments will have to request processor and approver roles via EORR in OMNI. OMNI ePRF Approval Authorization Form must be completed and signed by Dean / Director / Department Head. 32

33. Navigation to ePRFs in 9.2 33

34. 34

35. 35 Invoice Number, Description, and Cost Sub-Total must be filled out. Click “Attachments” Link to upload backup documents. Attachments are required to move to the next step.

36. 36 Click “Add Attachment” and select “Browse” to locate document. Then, click “Upload” and “OK” to return to Summary Information.

37. 37 Enter Supplier (Vendor) ID number, click “Search.” Select the correct option from the Supplier List. Click “Next” to continue.

38. 38 Select “Add Lines” to create distribution lines for ePRF.

39. 39 Click + to add more distribution lines if needed. Click “OK” to continue.

40. 40 Edit Delete

41. 41 Click “Review” to see all information entered.

42. 42 Click “Return” to go back to Review / Submit Screen

43. 43 Click “Submit” to send to Approver. Click “Previous” to go to prior screens to edit information.

44. ePRF Approval Navigation 44

45. 45 Click “Search” to pull up all ePRFs that are in your queue to be approved. If there are none to approve, search results will be blank.

46. 46 The Approver will verify all information is correct. They can also add attachments or edit information if needed. Click “Approve” to send to next level approver. Click “Deny” to send back to department Processor- comments are required If Project budget is entered, and over $1000, SRAS will be added to Approval process automatically.

47. Adding hoc approvers 47 All approvers may add attachments or edit ePRF information. Approvers may be added to Approval flow at any level. Once ePRF is submitted- a processor will not be able to add an Approver All added Approvers must have the FSU_AP_PRF_Approver role

48. Project Approval Routing 48

49. 49 Submitted ePRFs can be tracked via the Processer’s Payment Request Center screen. These can be filtered by date and “Status” in the Request Summary box.

50. ePRF Approver Authorization 50 Processors will request the “FSU_AP_PRF_Processor” role, via EORR in OMNI. Approvers will request “FSU_AP_PRF_Approver” role and fill out physical form to email to Disbursement Services. Form ePRF-01 will be available on Controller’s website. [Need new Form]

51. Dates to Remember 05/12 : Last day to submit invoices and receipts, to ensure processing prior to system unavailability. 05/20 - 05/25 : OMNI unavailable. No payments will be issued. 51

52. Disbursement Services Contacts Carla Daniels ◦ ccdaniels@fsu.edu ccdaniels@fsu.edu ◦ 644-1851 Raynell King ◦ rking@fsu.edu rking@fsu.edu ◦ 644-5022 Laurel Carlson ◦ Laurel.Carlson@fsu.edu Laurel.Carlson@fsu.edu ◦ 645-7183 52

53. TRAVEL 53

54. OMNI 9.2 Changes Expense Report (ER) Approval by Traveler New Attachment Method for Documents Travel Authorization (T-Auth) Changes ER Screen Changes ER Withdrawal Option Notes Sections Internet Browser Recommendations 54

55. ER Approved by Traveler Travelers are required to approve their ERs before reimbursement Reason: Audit recommendation from the State of Florida Auditor General 55

56. ER Certification Options Expense Report is being submitted by a Travel Rep on behalf of a Non- Employee Traveler. The Non-Employee Traveler will sign and submit a printed copy. 56 Expense Report is being submitted for reimbursement by the Traveler or Travel Card holder. Expense Report is being submitted by the Travel Rep on behalf of the Traveler. The Traveler will sign and submit a printed copy. Expense Report is being submitted by the Travel Rep on behalf of the Traveler or Travel Card holder. The Traveler will electronically approve. Options 1 and 2 are for electronic approval in OMNI. Options 3 and 4 are for signatures.

57. ER Certification Options 1 - Electronic Expense Report is being submitted for reimbursement by the Traveler or Travel Card holder ER will route to the next approver level. The Traveler or Travel Card (T-Card) holder has approved the ER via their submission. 57

58. ER Certification Options 2 - Electronic Expense Report is being submitted by the Travel Rep on behalf of the Traveler or Travel Card holder. The Traveler will electronically approve. ER will electronically route to Employee Traveler or T-Card holder. OMNI approval of ER is required. Option not available for Non-Employee Travelers. 58

59. ER Certification Options 3 - Signature Expense Report is being submitted by the Travel Rep on behalf of the Traveler. The Traveler will sign and submit a printed copy. Print ER for Employee’s signature. Attach prior to submitting for approval. ER will not be approved without signed attachment. 59

60. ER Certification Options 4 - Signature Expense Report is being submitted by a Travel Rep on behalf of a Non-Employee Traveler. The Non-Employee Traveler will sign and submit a printed copy. Print ER for Non-Employee’s signature. Attach prior to submitting for approval. ER will not be approved without signed attachment. 60

61. What if there is an error and the ER has to be resubmitted? If Electronic Approval: Originator will correct and resubmit ER. Traveler or T-Card holder will reapprove if not the originator 61

62. What if there is an error and the ER has to be resubmitted? Signature Approval for ER less than original amount: Document reasons for reduction in OMNI “Notes” Correct ER and resubmit Original signed ER is adequate documentation 62

63. What if there is an error and the ER has to be resubmitted? 63 Signature Approval for ER more than original amount: Originator will update ER Traveler or T-card holder will sign updated ER certification Attach ER certification prior to submitting for approval ER will not be approved without updated, signed certification

64. Electronic Approval History Approval history view is now horizontal instead of vertical 64

65. Electronic ER Certification Approval Option 1 Employees can electronically approve by:  Main Menu  Travel and Expenses  Approve Transactions This menu path can be added to your favorites. 65

66. Electronic ER Certification Approval Option 2 Access ERs by clicking on “Worklist” on the upper right side 66

67. Printed ER Certification Click “View Printable Version” for paper ER approval. Have employee sign “Employee Signature” line to confirm expenses. No signature needed on “Approved By” line. 67

68. Adding Attachments Attachments can be added at the T-Auth, Cash Advance and ER levels Travel reps and travelers can add attachments. Note: Attachments added at T-Auth or Cash Advance level will not pull over to the ER Most file formats work 68

69. Adding Attachments cont’d 69 1 3 4 2

70. Adding Attachments cont’d Departments will need access to a scanner in order to attach documents Consult with your departmental IT specialist for assistance if there is not a scanner available for your use Once ER is paid, attachments can only be added by a Pre-pay Auditor or the department approver Nolij will no longer be available for travel attachments. No faxing or emailing to Travel 70

71. Travel and Expense Center “Create” and “Modify” are now under the same link Once “Create/Modify” is selected, click “Add a New Value” to create an ER or “Find an Existing Value” to modify an existing ER. 71

72. T-Auth Changes Major differences: ◦ Field locations changed ◦ Ability to add attachments 72

73. ER Changes Major differences: ◦ Field locations changed ◦ Ability to add attachments ◦ Quick Start menu ◦ Expand All/Collapse All 73

74. ER Summary and Submit “Save for Later” saves the ER and creates an ER number “Home” returns to the “Travel and Expense Center” “Summary and Submit” allows note entry, traveler certification selection & ER submission 74

75. Expand All/Collapse All 75

76. Accounting Defaults Accounting defaults can be selected as soon as you have one description line entered Accounting defaults must be chosen before adding multiple description lines Look under “Actions” menu to select accounting defaults. Enter department ID, fund code and any project details here 76

77. Accounting Defaults cont’d Enter “Fund” first for Default Accounting or an error will result. 77

78. ER Withdrawal Travel representatives can “Withdraw Expense Reports” in OMNI 9.2 before next approver level approves the ER Click on “Refresh Approval Status” to populate “Withdraw Expense Report” 78

79. ER Withdrawal cont’d Once report has been withdrawn, find it under “Create/Modify” ER 79

80. Notes The “Comment” section on the ER is now called “Notes” ◦ Access this page by clicking “Summary and Submit” during the creation of ER On the “Summary and Submit” page, click “Notes” to enter information 80

81. Notes cont’d Click “Add Notes” to save Notes show up along with the name of the individual who wrote the note, their role, and the date/time 81

82. Default Locations and Headquarters of Traveler “Default Location” is headquarters of traveler. In “Notes” section, input destination of traveler using following format: Destination – xxxxxxx, xx; xxxxxxx, xx. 82

83. Internet Browser Versions Internet Explorer 10 and Firefox 37.0.2 are compatible with OMNI 9.2 To find version of Internet Explorer or Firefox on computer: ◦ Internet Explorer: Click “Help” at upper Menu Bar, then click “About Internet Explorer” ◦ Firefox: Click the three horizontal lines located in top right corner, then click “?” next to “Customize” on lower right corner, then select “About Firefox” 83

84. Important 9.2 Upgrade Dates Have all ERs (and necessary documents, justifications, etc.) fully approved and to Prepay Auditor level by 5:00PM Friday, May 15 th ERs with audit issues will not be paid and will be deleted. The department will have to re-enter after upgrade T-Auths that are fully approved will remain in that status. T-Auths that are not fully approved will be deleted T-Card expenses for Tuesday, May 19th will be held for processing until May 26th when OMNI 9.2 is expected to be up 84

85. Travel Contacts Jennifer Pittman ◦ jpittman@fsu.edu jpittman@fsu.edu ◦ (850) 644-9410 Laura Whitaker ◦ lwhitaker@fsu.edu lwhitaker@fsu.edu ◦ (850) 645-7182 Kristina Roumelis ◦ klwalker@fsu.edu klwalker@fsu.edu ◦ (850) 644-1387 85

86. INTERMISSION (10:00 am – 10:15 am) 86

87. ENTERPRISE RESOURCE PLANNING SUSAN BERRY 87

88. OMNI Financials Upgrade Begins May 19 th at 5 PM Open for business May 26th 88

89. OMNI Portal Retiring Content 89

90. myFSU Portal Content 90

91. ERP Contact(s) Susan Berry ◦ sberry@admin.fsu.edu sberry@admin.fsu.edu ◦ 645-2736 Andrea McPherson ◦ amcpherson@admin.fsu.edu amcpherson@admin.fsu.edu ◦ 645-1802 91

92. OFFICE OF INSPECTOR GENERAL SERVICES KITTY AGGELIS CIA, CGAP, CRMA 92

94. Services We Provide Internal Auditing ◦ Assurance Services ◦ Consulting Service Investigations ◦ Report by direct contact or ◦ Report through Ethics Point Whistle blower reviews ◦ As required by Florida Statutes 94

95. What is Internal Auditing? Independent, objective assurance and consulting activity Designed to add value and improve an organization’s operations It helps an organization accomplish objectives by bringing a systematic, disciplined approach Evaluate and improve the effectiveness of risk management, control, and governance processes 95

96. The Five Elements of Internal Control That We Review Control environment Risk assessment Control activities Information & Communication Monitoring 96

97. The OIGS Annual Work Plan for Fiscal Year 2014-15 Projects Completed Projects in Progress What We Have Found

98. Office of Inspector General Contacts kaggelis@fsu.edu 644-0631 Kitty Aggelis Director of Audits/Investigations www.igs.fsu.edu 644-6031 Office of Inspector General Services fsu.ethicspoint.com Ethics Point 98

99. BUDGET OFFICE CORBIN DENAGY 99

100. Special Session Update Special session June 1-20 Allows time for Governor to review/veto/approve before July 1 100

101. 2015-16 Operating Budgets Timeline: ◦ April – Budget Request Window ◦ May – Review ◦ June – Board of Trustees Approval ◦ July – Budgets booked in OMNI, Budget Checking turned on for E&G and non-E&G (excludes C&G and Construction Funds – 8xx) 101

102. Budget Transfers Due to significant changes, we are deleting the Budget Transfer role for everyone at the end of June Role will need to be re-requested in 2015- 2016 Due to budget checking changes, many non- E&G users will now need the role 102

103. Budget Transfers No more Budget Transfer Role Request Form Use comments field in eORR to indicate departments for which you need Budget Transfer access The Budget Office will ensure the role request is routed to the appropriate DDDHC(s) for approval 103

104. Budget Transfers Starting July, for E&G, ability to select Recurring vs. Non-Recurring For Non-E&G, all transfers will be non-recurring With 9.2 upgrade, functionality to attach documents One hour workshops in June and July to address changes to functionality and policy 104

105. E&G Salary Budgets E&G salary budgets will no longer be managed by the Budget Office outside of OMNI Budgets in OMNI will need to be adjusted as changes occur (e.g., pay increases, positions transferred between departments, etc.) Dean’s Office personnel will be contacted by the Budget Office for training 105

106. Hyperion Update Deployment: ◦ July 2015 – FY 2016 Position Budgeting & Rate Management ◦ April 2016 – FY 2017 Operating Budgets Focus groups will be involved in testing this Summer 106

107. Budget Office Contacts Michael Lake ◦ mlake@admin.fsu.edu mlake@admin.fsu.edu ◦ 644 – 2478 Katie Perkins ◦ kperkins@fsu.edu kperkins@fsu.edu ◦ 645-7164 107

108. SPONSORED RESEARCH 108

109. Agenda Federal Regulations – Uniform Guidance National Science Foundation (NSF) Audit Update 109

110. Federal Regulations: Uniform Guidance  Official Name is the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards  It is the Office of Management and Budget’s (OMB) consolidation of their circulars for costing, administration and audit of Federal awards  It replaces 8 circulars and applies to universities, state and local governments, nonprofits, native tribes  It was issued on December 26, 2013  It was effective on December 26, 2014 110

111. Overriding Goal of Guidance Implement the President’s directives to:  streamline guidance for Federal awards to ease administrative burden, and  strengthen oversight to reduce risks of waste, fraud, and abuse Council on Financial Assistance Reform (COFAR) - https://cfo.gov/cofar/https://cfo.gov/cofar/ Council on Governmental Relations (COGR) – http://cogr.edu/ http://cogr.edu/ 111

112. What is the Impact?  Biggest change in Federal regulations for sponsored research in 50 years  Some good news, some new administrative burdens  The Federal Agencies implementation of the UG was released December 17, 2014  UG is still being interpreted and clarified 112

113. Known Effective Dates  Uniform Guidance will apply to:  All new and renewal awards issued on or after 12/26/14 (even if submitted under the old rules)  Single (A-133) Audit for FSU’s FY16 (July 2015 – June 2016)  Old Rules (A-21, A-110, A-133) will apply to:  All active awards that do not get incremental funding or another award action (until they expire)  Uniform Guidance may apply to:  All non-competing awards  (agencies may decide on a case-by-case basis) 113

114. 2 CFR 200 – Basic Layout 6 Subparts A through F  Subpart A, 200.XX –Acronyms & Definitions  Subpart B, 200.1XX –General  Subpart C, 200.2XX –Pre Award - Federal  Subpart D, 200.3XX –Post Award –Recipients  Subpart E, 200.4XX –Cost Principles  Subpart F, 200.5XX –Audit  11 Appendices -I through XI 114

115. Acronyms & Definitions §200.XX  200.0, Acronyms  200.1 through 200-99, Definitions  99 separate sections and indexes  Applicable to all requirements (administrative, cost and audit) and all types of grantees  Use of “should” and “must”  Should = best practices/recommended  Must = required 115

116. General §200. 1XX  200.112, Conflict of interest – NEW  Federal agencies must establish COI policies  NSF and NIH already meet the new standard; no changes anticipated  EPA’s COI is problematic for IHEs  Grantees must disclose in writing any potential COI 116

117. Post Award Grantees §200.3XX  200.301, Performance Management –  Use standard forms (e.g., RPPR for research awards)  Must relate financial data to performance  Feds are to provide clear performance goals, indicators and milestones  200.303, Internal Controls  Should follow GAO’s Green Book and COSO standards  200.309, Period of performance  No-cost extension may be allowed –agency’s option 117

118. Post Award Grantees §200.3XX  200.313, Equipment  Property standards (States versus other grantees)  200.314, Supplies  Computing devices (<$5K) are included as “supplies”-NEW  200.320, Procurement Standards – NEW for universities and Non Profits  Modeled after A-102: State uses own policies  Others uses procurement standards in sections 200.317 - 326 118

119. Post Award Grantees §200.3XX  200.331, Requirements for pass-through entities (PTE) – NEW  Includes audit responsibilities (formerly in A-133)  Pass-through entities responsibilities:  Provide subaward information  Provide indirect cost rate  Perform risk assessment for subrecipent monitoring  Verify compliance to audit requirements  Report in accordance to FFATA 119

120. Procurement – General Standards A. Documented Policies B. Necessary C. Full & Open Competition D. Conflict of Interest E. Documentation i. Cost & Price Analysis ii. Vendor Selection 120

121. Procurement §200.320 1. Micro Purchases ◦ up to $3K; no quotations; equitable distribution 2. Small Purchases ◦ Up to $150K; rate quotations; no cost/price analysis 3. Sealed Bids ◦ $150K; construction projects; price is a major factor 4. Competitive Proposals ◦ > $150K; fixed price or cost reimbursement ◦ RFP with evaluation methods 5. Sole Source ◦ Unique; public emergency; no competition ◦ authorized by agency or Pass through entity (PTE) 121

122. Overview of Cost Principles §200.4XX  For any cost to be allowable under a federal award, it must:  Be necessary and reasonable for the performance of the award and allocable thereto;  Conform to any limitations or exclusions set forth in applicable regulations or in the award itself;  Be consistent with policies and procedures that apply uniformly to both federally-financed and other FSU activities; and  Be accorded consistent treatment. 122

123. Prior Approvals  New emphasis on agency prior approvals can slow down research activities  Not clear that Federal agencies have adequate staffing to respond quickly  Examples where prior approval is required:  Unrecovered F&A as cost sharing  Fixed price subawards  Charging administrative salaries  Participant support costs on research awards  Unusual cost items 123

124. Cost Principles §200.4XX  200.414, Indirect (F&A) Costs  Must accept approved negotiated rates, except  Allowed by Federal statute or regulation  Approved by agency head or delegate and OMB notified of deviations  10% de minimis IDC rate (MTDC)  First timers and new grantees only  Can be used indefinitely  One time four-year extension of current approved rate (final and pre-determined rates only) 124

125. Cost Principles §200.4XX  200.430, Compensation –personal services – NEW  Removed A-21 examples  Internal controls are KEY  200.430(i) –9 standards for documenting personnel  E.g., supported by system of IC, budget estimates may be used  Substitute systems are allowed (430 (i) (5))  Blended and braided funds allowed, with Fed approval (430 (i) (7))  Use of institutional base salary for Institutions of Higher Education (IHEs) 125

126. Cost Principles §200.4XX 200.431, Compensation – Fringe Benefits 200.432, Conferences ◦ Costs are appropriate, necessary and minimized to the Federal award 126

127. Cost Principles §200.4XX  200.449, Interest  Section (b)(2), allows financing costs associated with patents and computer software  effective January 1, 2016  200.453, Materials and Supplies  Section (c) –may be charged as direct costs  Include computing devices (defined in 200.20) 127

128. Administrative/Clerical Salaries §200.413/430  The salaries of administrative & clerical staff should normally be treated as indirect costs.  Direct charging of these costs may be appropriate only if all of the following conditions are met:  Administrative/clerical services are integral* to a project;  Individuals involved can be specifically identified with the project or activity; and  Such costs are explicitly included in the budget or have the prior written approval of the federal awarding agency *Integral is defined as essential to the project’s goals and objectives, rather than necessary for the overall operation of the institution. 128

129. Impact on Budget  If all requirements are met, include justification statement in proposals to facilitate the required agency approval  If not included in the proposal budget, agency approval will be required at the post-award stage 129

130. Computing Devices §200.453  Computing devices costing less than $5,000 that are essential and allocable may be direct charged  They may be charged 100% to an award (in rare circumstances), may be allocated to several awards or split between sponsored/non-sponsored funds  While no prior agency approval is required, computing devices should be itemized in the proposal budget  In addition, the project must not have reasonable access to other devices or equipment that can achieve the same purpose  Devices may not be purchased for reasons of convenience or preference 130

131. Impact on Budget Proposal Stage:  Include the request for computing devices in the proposal budget and justification.  The detailed justification should include an explanation of why and how the device is essential for and beneficial to the performance of the project, and that no existing resources are reasonably available. Award Stage:  If the need for a computing device was not known and included in the proposal budget, then SRA approval must be obtained. 131

132. Participant Support Costs §200.75 / 200.456  Participant support costs are direct costs for items such as stipends or subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects.  These costs must now be accepted by agencies as allowable costs, but still require prior agency approval.  These costs are excluded when calculating the Modified Total Direct Costs (MTDC) to determine the overall project’s F&A costs. 132

133. Impact on Budget Proposal Stage:  Include the request in the budget and justification  Exclude the costs from the MTDC base Award Stage:  If the request for participant support was included in the proposal, then a subproject will be set up to separate these funds from the other project funds.  If there is a need to rebudget and move any of the participant support funds out of the category into another budget category, then prior approval from the sponsor must be received 133

134. Subawards §200.330-332  More prescriptive requirements  Perform a risk assessment of the subrecipient  Add a lengthy list of elements to the subaward terms  Establish a monitoring plan for the subrecipient  Financial review (SRA responsibility)  Programmatic review (PI responsibility)  Maintain documentation of monitoring efforts!  Must use subrecipient’s negotiated F&A rate or provide a 10% “de minimis” rate  Possibility of delays in issuing subawards 134

135. Latest Developments SRA working through the agency implementation of UG NSF Guidelines NIH Interim Grant Conditions COGR recommendations to COFAR 135

136. NSF Proposal and Award Policies and Procedures Guide (PAPPG)  Section B, Forward, contains the implementation statement for 2 CFR § 200, Uniform Guidance  If the AAG is silent on a specific area covered by 2 CFR § 200, the requirements specified in 2 CFR § 200 must be followed  NSF 2 month rule for Senior Personnel http://www.nsf.gov/pubs/policydocs/pappguide/nsf15001/s igchanges.jsp 136

137. NSF PAPPG Administrative and Clerical Salaries:  May be direct charged if the following conditions are met: (1)Administrative or clerical services are integral to a project; (2)Individuals involved can be specifically identified with the project; (3) Such costs are explicitly included in the approved budget or have the prior written approval of the cognizant NSF Grants Officer; and (4) The costs are not also recovered as indirect costs. Computing Devices:  Computing devices are considered supply items and may be included as direct costs for devices that are essential and allocable, but not solely dedicated, to the performance of the NSF award. Subawards:  Inclusion of a subaward or contract in the proposal budget or submission of a request after issuance of an NSF award to add a subaward or contract will document the organizational determination required. 137

138. NIH Interim General Grant Conditions  Terms & Conditions for grant awards until new RTCs are available  Effective for NoAs issued on or after 12/26/14 that obligate new or supplemental funds 138

139. Cost Related Prior Approvals NIH prior approval is not required for areas below unless there is a change in the scope of work:  Incur pre-award cost  Initiate a one-time no-cost extension  Carryforward Unobligated balances  Rebudget among budget categories  Rebudget between direct and F&A costs  Provide subawards based on fixed amounts  Direct charge the salaries of administrative and clerical staff if conditions in 45 CFR § 75.413 are met 139

140. COFAR FAQs Resolved Some Issues  Procurement rules to be delayed 1 year  COI rules determined to be conflicts in procurement only  Program income rule about including royalties in the definition of what has to be tracked conflicts federal law –Bayh Dole Act  Profit definition clarified to exclude legitimate unexpended balances under fixed price awards/subawards  DS-2 statements submitted after 12/26/14 to true-up charging practices to new rules 140

141. NSF Audit Update Phase One conducted in September 2014 ◦ Transaction selection included travel, equipment, cost transfers, other charges Onsite fieldwork conducted 9/22 – 10/1/14; internal control interviews with management Follow up questions in November 2014; more data provided Phase Two conducted in March 2015 ◦ Transaction selection focused primarily on computers and foreign travel 141

142. NSF Audit Update Phase Three – Current request received last week  More follow up questions from previous data provided  NSF senior personnel data request involving 277 employees 142

143. NSF Audit: Questions Asked by Auditors General ◦ Explain why this purchase was necessary for and how it benefited the award Late purchases ◦ How did this transaction benefit the award given the limited time remaining on the award? ◦ Explain why the purchase was necessary. Cost Transfers ◦ Provide an explanation of the award/fund this transaction was transferred to or from. Include the identity of the award and whether it was another federal award. 143

144. NSF Audit: Questions Asked by Auditors Cost Transfers (cont’d) ◦ Provide the reason for the transfer and why it was necessary. ◦ Provide the reason for why the transfer was necessary so late in the award (if applicable). ◦ What was the budget amount and the remaining balance at the time of the transfer? ◦ Was there a cost overrun on the award transferred to or from? 144

145. NSF Audit: Questions Asked by Auditors Travel ◦ Explain why this travel was not included in the NSF proposal budget, if applicable. ◦ How did this travel benefit the award given the limited time remaining on the award? ◦ Why was this travel necessary for the award? ◦ If allocated, provide the allocation methodology and a list of the other projects in the allocation ◦ If applicable, why was this trip taken when it was specifically removed from the original budget? 145

146. NSF Audit: Questions Asked by Auditors Equipment ◦ Explain why this equipment was not included in the NSF proposal budget, if applicable. ◦ How did this equipment purchase benefit the award given the limited time remaining on the award? ◦ Was this equipment used exclusively on this NSF award? ◦ If allocated, provide the allocation methodology and a list of the other projects in the allocation. 146

147. NSF Audit: Questions Asked by Auditors Equipment (cont’d) ◦ If applicable, why was this purchase required when you indicated that you had all the necessary equipment and/or facilities? ◦ If applicable, why was the equipment purchased when it was specifically removed from the original budget? 147

148. NSF Audit: Potential Issues Equipment purchased late in the award; not adequately justified or allocated. Computers, computers, computers! ◦ Not included in budget and lacking robust justification for purchase ◦ Not allocated 148

149. Sponsored Research Administration SRA Post Award Angie Rowe Email: arrowe@fsu.edu 644-8659 149

150. CONTROLLER’S OFFICE ACCOUNTING & PROPERTY SERVICES JUDD ENFINGER 150

151. Revenue GL Accounts Update Overview ◦ Accounts Renamed for Consistency ◦ Account Use Descriptions ◦ Data Dictionary / Short List Sales & Services Revenues ◦ Internal vs. External Commonly Used Accounts Discouraged vs. Do Not Use 151

152. Transfer Account Changes 665004/780101 - Trf In/Out Non-exch w/in FSU ◦ Cash transfers between Departments ◦ NO exchange of goods or services involved ◦ Specific examples 665009/780109 - Trf In/Out E&G-Budget Office 665020/780120 - Trf In/Out Construction 152

153. Property Updates & Reminders Property Forms Surplus Property ◦ Internal Listing Internal Listing ◦ CTL-PropertyServices@admin.fsu.edu CTL-PropertyServices@admin.fsu.edu Property Tagging – Trevor Rajala Inventory Updates ◦ Bree Tharp ◦ Lynn Locke 153

154. Accounting & Property Services Contacts Judd Enfinger – Associate Controller ◦ jenfinger@fsu.edu jenfinger@fsu.edu ◦ (850) 645 - 2436 Gretchen O’Reilly – Asset Accounting Manager ◦ goreilly@fsu.edu goreilly@fsu.edu ◦ (850) 644 - 9427 Donna Jarriel – General Accounting Manager ◦ djarriel@admin.fsu.edu djarriel@admin.fsu.edu ◦ (850) 644 - 9429 Julie Bickford – Property Services Manager ◦ jbickford@fsu.edu jbickford@fsu.edu ◦ (850) 644 - 9757 154

155. STUDENT BUSINESS SERVICES

156. Write-Offs Approval required: ◦ 2014 – Reminder of last year’s approvals ◦ 2015 – New and needs approval New Accounting Entry ◦ 74% expense in your department ◦ AR reversal Reinstatement ◦ Reversal of 74% expense ◦ AR reestablished and paid

157. Financial Responsibility Statement New Spring 2016 (launch October 2015) Students must sign or registration will be held Compliance with: ◦ Fair Debt Collections Practices Act ◦ Telephone Consumer Protection Act ◦ Consumer Credit Protection Bureau Appears as service indicator Departments cannot register students w/out signature

158. Tuition Posting Validation New Tuition Team ◦ Derek Blauer  Brett Miller – Tuition / Taxes  Tatum Drazen – Tuition / Waivers ◦ Distribute assessment on material / supply, equipment use once a term for validation ◦ Contact for corrections, questions, changes to assessment

159. Student Business Services Contact Gilman Page ◦ gpage@fsu.edu ◦ (850) 645 - 0918 159

160. CONTROLLER’S OFFICE FINANCE & REPORTING SERVICES GEOFFREY ADAMS 160

161. Cash Management Policies ◦ 4-OP-D-2-B CASH MANAGEMENT ◦ Threshold increase from $1,000 to $5,000 ◦ Bank Accounts - Never - open an account without the expressed written authorization from the University Controller. NSF Queries ◦ NSF Query Checks -  FSU_SF_DEPT_NSF_LIST_CHK  Student Business Services 161

162. Year-End Calendars ◦ Calendar View Calendar View ◦ Excel View Excel View ◦ Upcoming Dates  May 15, 2015 Property Inventory Reconciliation Deadline  May 19 – 26 Service Unavailable to PS Financials Contacts 162

163. FINREP Certificate Certificate series designed to provide an understanding of FSU financial policies and procedures Nine Classes ◦ Introduction to University Accounting – Controller’s Office ◦ Financial Reporting Tools – Controller’s Office ◦ General Ledger Reconciliation – Controller’s Office ◦ Travel Expense & T-Card for Representatives & Approvers – Controller’s Office ◦ eProcurement - Procurement ◦ Procurement Policies - Procurement ◦ Managing a Budget – Budget Office ◦ SRA Financial Management – Sponsored Research Accounting ◦ Internal Controls & Fraud – Office of Audit Services 163

164. myFSU BI User Group First Meeting May 13, 2015 CAPS Conference Room Research Foundation Building A Purpose ◦ Increase awareness of BI ◦ Introduce some concepts of Analytical Systems ◦ Increase the number of Power Users 164

165. Controller’s Office Quality Assurance Contacts Geoffrey Adams ◦ gdadams@fsu.edu ◦ (850) 645-7758 Lauren Barrett ◦ lmbarrett@fsu.edu ◦ (850) 645-8611 165

166. Thank you for attending! Please be sure you signed in Link to survey will be sent via email Join the Financial Rep Listserv (Finrep) ◦ Presentations and notes from this meeting ◦ Other important notifications ◦ https://lists.fsu.edu/mailman/listinfo/finrep https://lists.fsu.edu/mailman/listinfo/finrep 166