1. Contracts and Grants Accounting C&G Training Presentation May 28, 2014 Budget Procedures Effective July 1, 2014

2. OBJECTIVE : Define how the Authority to Spend will be executed by allocating award amount into ChartStrings Submitting a complete budget “translates” the award commitment into a spending plan that can be tracked and reported to the sponsor Informs CGA how the award’s financial agreement will be met (e.g., allocations to other PIs/departments, distinct “bodies or work” within the award, cost sharing funding sources, etc.) Ensures financial reports will reflect the level of reporting the sponsor requires No spending is authorized until award setup is complete fund advances also require a budget and set up before spending may begin Incomplete or non-compliant budgets will delay award setup 2 Budget at Award Setup

3. 3 Award Setup Timeline Notice of Award Email from SPO Submit Complete Budget Day 0Day 2 Award Setup Process Day 3 Spending Authorized (email from CGA) Spending Authorized (email from CGA) Day 4 Validate Budget*, setup award 2 Business Days *If the submitted budget is inaccurate or noncompliant, the award setup will be delayed.

4. 4 Award Setup Timeline Notice of Award Email from SPO Submit Complete Budget Day 0Day 2 Award Setup Process Day 3 Spending Authorized (email from CGA) Spending Authorized (email from CGA) Day 4 Validate Budget*, setup award 2 Business Days *If the submitted budget is inaccurate or noncompliant, the award setup will be delayed. At NOA, the CSS-RA/Department has 2 days to submit complete budget to CGA Either summary (DIR/IDC) or detail (BUDSUM) level, based on sponsor requirements Complete ChartString for each budget row: Fund, Account, Dept ID, Program (and CF1, CF2 as required) Rows for committed cost sharing (Fund #, DeptID, specific cost share CF1)

5. 5 Award Setup Timeline Notice of Award Email from SPO Submit Complete Budget Day 0Day 2 Award Setup Process Day 3 Spending Authorized (email from CGA) Spending Authorized (email from CGA) Day 4 Validate Budget*, setup award 2 Business Days *If the submitted budget is inaccurate or noncompliant, the award setup will be delayed. When the budget is received, CGA has 2 days to verify accuracy and completeness, setup the award in BFS, then notify CSS-RA/Department Verifies that the budget level (summary or detail) meets sponsor requirements That all expense categories are included (i.e., F&A, cost sharing), agree with the terms of the award Maps the Fund, Dept, Program Code, CF1 & CF2 ChartString to a PC BU, Project ID and Activity ID

6. 6 *Comments on budget template submissions and rejections will be handled via email for the initial go live.

7. Grants WorkCenter in BFS 7

8. 8 Budget Submission Use the Budget Template provided in the BFS Grants WorkCenter Download spreadsheet template, complete it, save it as a CSV file, and upload it within 2 days Submit one template (i.e., include cost share) per award, and only for the obligated amount as stated on the NOA Balance per upload file must be zero Total award $ amount and all expense $ allocations equals zero Each expense category must have a complete ChartString Use ChartField 1 to define sponsor-required funding periods or defined “bodies of work” –For Cost Share, CGA will create the CF1 value (RA can find it in BFS using SPO award#) Use ChartField 2 to identify allocations to Co-PIs Upon receiving the budget, CGA will create the award structure and populate the Project Costing Mapping Table within 2 days System uses budget to generate Project and Activity ChartField values in BFS The Mapping Table enables Bearbuy, related systems to function using award ChartStrings

9. CF1 Responsibilities 9 CGA Creates Cost Share CF1 If award anticipates Program Income, CGA will create this tracking CF1 at setup Values begin with 2 Departments Create CF1s required for Sponsor reporting: Fund year/period Task/Deliverable Fabrication Values begin with 2-character Dept node identifier (as required by COA Guidelines) To keep the resulting award structure as simple as possible, create CF1s ONLY if the sponsor requires reporting on specific funding periods, or on distinct ‘bodies of work’

10. Where to Find the Template 10 1.In the WorkCenter menu, select “Budget CSV Templates” 2.Click “Download” to get a template spreadsheet 3.Save it to your computer with a unique file name: “6-digit SPO award # underscore today’s date” (XXXXXX_yyyymmdd)

11. Find Your Chartfield Values 11 The SPO core award number (listed in Phoebe and the NOA) is also used in BFS to identify the Award. Enter the SPO Award # to look up ChartField values. SPO Award Number: 038009-025 SPO Award Number: 038009-025 NOTE: Although you have the fund number, spending cannot occur until the award setup is completed. SPO Award # and related ChartField values: use the Fund, DeptID, and Program Code (and CF1 for cost sharing or program income, if applicable) to complete budget ChartStrings.

12. How to Populate the Template 12 1.Line ID is sequentially numbered starting from 1 2.For new awards, first create a row where the obligated amount (stated in the SPO NOA) is entered as a negative, and enter the following ChartField values for that row: –Account = 58000 (unallocated) –DeptID = award home department –Fund = award fund # –Program Code = award primary program code –ChartField1 and ChartField2 are not used in this row – leave CF1 and CF2 blank –Accounting Date = award date 3.Allocate amount into direct and indirect cost rows. Always use BUDSUM accounts a.CF1 and CF2 are typically used to identify allocations or funding periods. If they are used, the values must be valid ChartFields (retrieve or create CF1, CF2 with appropriate descriptive Attributes) b.Regardless of the number of rows in the budget, the sum of amounts entered in column “I” must equal zero – upload will fail if balance is not 0 4.Default “1” in Budget Period and UC Budget Period Chartfields (value entered in columns K and L is always 1) 1 1 2 2 3a 2 2 4 4 3 3 3b

13. Budget Template Examples same award, budgeted two ways Budgeted at Summary level (Direct/Indirect) Here, the sponsor does not require reporting for different types of expenses, just the total amount spent 13 Budgeted at Detailed Level (Budget Categories) Here, the sponsor requires salaries and supply costs reported separately. Notice that F&A is in one row Note: because this award has only one PI, one funding period, no distinct ‘bodies of work’, and no cost sharing, it does not require a CF1 or CF2.

14. Budget Template Examples same award, budgeted two more ways Budgeted at Summary level (Direct/Indirect) w/ 2 PIs & Cost Share 14 Budgeted at Detailed Level (Budget Categories) 2 PIs, Cost Share Note: this award has two PIs, one funding period, and no distinct ‘bodies of work.’ The cost sharing CF1 is created by CGA Analyst.

15. How to Upload the Template 15 1.In the WorkCenter menu, select “Upload Files.” Note: Research Administrator is the “system” that uploads the file 2.Click “Import.” Template file must have been saved in Comma Separated Value (CSV) format to upload correctly

16. Upload Error Handling 16 Employee ID for the person who submitted the budget Every uploaded budget has: At least 3 rows (unallocated, direct, indirect*) A complete ChartString for each row (CF1 and CF2 are optional) Submitted balance must total zero (column I in the spreadsheet) Unique CSV file name created for this award’s budget *a few award budgets do not require overhead charges, and therefore would have only 2 rows 012345678 Message Log displays errors if upload fails

17. Contracts & Grants Implementation Project 17 http://controller.berkeley.edu/departments/ contracts-grants-accounting contractsgrants@berkeley.edu

18. Budsum Accounts 18