Transcript
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- 2010 RAI Financial Issues Ken McMillan, ACES Accountant 1
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- Points of Contact Programming/Budget Modification: ECDI (Mike Easterwood) (334) 844-5333 [email protected] [email protected] Invoicing/Reimbursement: ACES Admin SVS (Ken McMillan) (334) 844-5528 [email protected] [email protected] 2
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- Reimbursement vs. Payment ACES Grant Recipients: Expenditures can be either Cost Reimbursable Travel Expense Report Payment Purchasing Card, Internal Transaction Voucher, Vendor Voucher 3
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- Payment/Reimbursement Flow ACES PI: Sign all payment/reimbursement paperwork (keep copies of everything). PI: Mail ALL Initial Payment/Reimbursement paperwork & Budget Mod to ACES Admin. ACES Admin: Forward Budget Mod to ECDI. ACES Admin: Budget balance & evidence. PI: Send follow-on papers to requester. AU/PPS: Review/approval payment occurs. 4
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- Deadlines Payment/Reimbursement Filings: Minimum of Quarterly (12/31/09, 3/31/10, 6/30/10, & 9/30/10) Maximum of Monthly Send Project Update Form [2] (even w/o activity) Close-out: NLT 10/31/10 Final Payment/Reimbursement, Final Project Report, & Success Story. 5
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- Non-AU/ACES GRANTEES 7
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- Non-ACES/AU Reimbursement Method AU Subrecipient Invoice Handout Sample [4] FAQs: Link http://www.auburn.edu/research/vpr/contracts/i nvoice05.xls http://www.auburn.edu/research/vpr/contracts/i nvoice05.xls 8
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- Additional Evidence for Line Item Expenditures Salary/Wages: Who received Salary/Wages How calculated Period of Performance Evidence of payment [7] Copy of Check Payroll Report Cancelled Check 9
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- Additional Evidence for Line Item Expenditures EE Benefits: Who received EE Benefits How calculated Period of Performance Evidence of payment Copy of Check Payroll Report Cancelled Check 10
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- Additional Evidence for Line Item Expenditures Equipment: Original itemized receipt(s). Facilities: Original itemized receipt(s). [8 & 9] Materials/Supplies: Original itemized receipt(s). Postage: Original itemized receipt(s). 11
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- Additional Evidence for Line Item Expenditures Consulting: Who received Period of Performance Agenda Participant list Evidence of Payment 12
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- TRAVEL Rate: $0.585/mile (effective 7/1/08) Shortest distance route on mapquest.com [31 - 37] To/From; No roundtrip (X2) Actual expenses (w/ itemized receipts) Fill up before & after Mileage usually beneficial to traveler 13
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- Computer Purchases CANNOT purchase through ACES CTU 14
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- AU Vendor Voucher Use Preparer Sample [38] Journey ACES Admin Services AU/OSP AU/PPS Audit Exception(s) 15
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- AU/ACES GRANTEES 16
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- ACES/AU Payment/Reimbursement Methods Purchasing Card Vendor Voucher Internal Transaction Voucher Travel Expense Report 17
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- Disallowed Items Local County Checking Account: Use is PROHIBITED for 2010 RAI expenditures. Frames Awards Spouse Meals 18
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- Supporting documents: Original Itemized Vendor Invoice Expenditure Summary (Line Item) [5 & 6] Business Purpose Cost Payee RAI Grant Number (10-RAI-00XX) 19
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- Purchasing Card POC: Dana Barber (334) 844-8690 or [email protected] [email protected] Application/Training [44] Debbie Griggs (AU Program Administrator) AU/PPS Guidelines: http://www.auburn.edu/administration/busine ss_office/policy_manual/purchasing.html http://www.auburn.edu/administration/busine ss_office/policy_manual/purchasing.html http://www.auburn.edu/administration/busine ss_office/policy_manual/purchasing.html All AU Policies still apply to RAI expenditures. 22
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- Supporting documents: Purchasing Card Original Itemized Vendor Receipts & Support docs to Reconciler; copies to ACES Admin. [45] Business Purpose Cost Payee FOAP RAI Grant Number (10-RAI-00XX) 24
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- Vendor Voucher Complete all Details Fund: 104001 Org: 404006 Acct: As Required (Handout) [46 - 51] Prog: 3010 PI must sign Vendor Voucher Sample [52 - 58] 26
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- Supporting documents: Vendor Voucher Original Itemized Vendor Invoice Business Purpose Cost Payee FOAP RAI Grant Number (10-RAI-00XX) 40
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- Internal Transaction Voucher Request in writing: ACES Admin process ITV (ex: IEDTC Registration fee) Transaction details to ACES Admin: Grant # Participants name Amount Agenda Evidence of registration 41
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- ITV (Contd) ACES Admin: Complete ITV [59] Assign DR FOAP (RAI) Assign CR FOAP Update Budget Balance AU Business Office: Review/approval & transfer funds. 42
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- Travel Expense Report Traveler completes & signs TER (must register as an AU Vendor). Agenda Mapquest.com (shortest distance) Explain variance Traveler & PI sign TER. [60 - 61] To/From; No roundtrip (X2) AU/PPS Guidelines: http://www.auburn.edu/administration/busine ss_office/policy_manual/travel.html http://www.auburn.edu/administration/busine ss_office/policy_manual/travel.html http://www.auburn.edu/administration/busine ss_office/policy_manual/travel.html 44
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- Supporting documents: Travel Expense Report Agenda Business Purpose Itemized receipts Out-of-State & Meals > $34/day, etc. RAI Grant Number (10-RAI-00XX) Flying: Itinerary Proof of purchase hitting Credit Card 47
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- Non-AU/ACES employee Travel TER Traveler register as AU Vendor Reimbursed actual POV expenses w/ original itemized receipts OR Mileage X IRS rate ($0.55/mile, effective 1/1/09). No per diem; reimbursed for actual expenditures Expenditures must be reasonable 48
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- Additional Evidence for Line Item Expenditures Salary/Wages: Who received Salary/Wages How calculated Period of Performance Evidence of payment TES Direct Charge Form 49
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- Additional Evidence for Line Item Expenditures EE Benefits: Who received EE Benefits How calculated Period of Performance Evidence of payment Payroll Report 50
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- Additional Evidence for Line Item Expenditures Equipment: [Items >=$5,000 & Lifetime >1 Year] Original itemized receipt(s) Purchase Requisition/Purchase Order (Item >=$2,500) Facilities: Original itemized receipt(s); AU/PPS signature if Contract utilized. Materials/Supplies: Original itemized receipt(s) Postage: Original itemized receipt(s) 51
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- Additional Evidence for Line Item Expenditures Meals: [10 15; 16 - 29] Original Itemized Receipt(s); No Alcohol Recipients names Meeting Agenda Explain paying for > Participant list (A/R) Honorariums: [30] Who received (Name, Title, address, etc.) Period of Performance Agenda Participant list 52
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- Additional Evidence for Line Item Expenditures Consulting & Catering: Fully-executed Professional Services Contract (PSC) & IC 99-01 before event starts Who will receive payment Period of Performance Agenda Participant list 74
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- Professional Services Contracts Authority to Enter: AU/PPS PSC Form is at: [62 - 68] http://www.auburn.edu/administration/busine ss_office/pdf/bo5520.pdf If Individual or Sole Proprietor: Form IC 99-01 http://www.auburn.edu/administration/busine ss_office/pdf/ic9901.pdf 75
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- Computer Purchases Contact Bertha Gibbs, ACES CTU (334) 844-3509 [email protected] [email protected] AU Contracts Dell 83
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- Honorarium vs. Speaker Fee Honorarium: Payment not legally or traditionally required. Guest speaker & AU official guests Cannot be used for professional services Speaker Fee: Required or agreed upon. 84
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- Honorarium Non-AU employee Pay through: Travel Expense Report CANNOT use Local County Checking Account to pay the Honorarium Documentation (FAQs & Handout) 85
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- Speaker Fee Payment: Required or agreed upon. Payment: Required or agreed upon. Requires a PSC and/or IC 99-01 (>=$600 threshold) Pay w/ Travel Expense Report 86
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- Budget Modifications When required: ANY Scope Change Line Item Change > 10% Gross Award EX: Awarded $5,000 Approved Travel Budget: $2,000 Actual Travel Needed: $3,400 Rec: Talk to ECDI (Mike) first Send Signed Budget Mod Request to ACES Admin [39 & 40] Must receive written ECDI approval 87
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- Budget Report Target: E-mail after EOM Sample [41 - 42] Review for accuracy Communicate discrepancies 90
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- Interstate vs. Parking Lot Preference? Sample [43] Each Driver Contributes to the Flow 93
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- QUESTIONS/COMMENTS? 97