SPS Forms: Troubleshooting & Tips for Success

ETR – SPAR – RCAR

Created by:Christine Galbreath, Kim Akin and Kami Kowalski

Expenditure Transfer Request (ETR) BPPM 30.25

Common external audit findings according to NSF:

*Allocability – NO documentation of how a cost benefited the award to which it was charged

Examples:*Cost transfers (ETR)*Equipment purchased at the end of the award*International travel related to research vaguely related to the award*Equipment/supplies charged to one award when it has multiple uses

Expenditure Transfer Request (ETR) BPPM 30.25

REQUIREMENTS: Departments should avoid frequent, late, or inadequately explained transfers to sponsored projects.

Personnel are to ensure expenditures are initially assigned to the correct account.

On an exception basis only, Sponsored Programs Services may transfer a given expenditure more than once.

SPONSORED ACCOUNTS: Transferring charges from or to sponsored accounts.PROGRAMS: Sponsored accounts include programs 11 through 14

Do not transfer expenditures from one sponsored account to another for any of the following reasons:

-Clearing an overdraft-Avoiding restrictions imposed by law-Avoiding agency specific restrictions-Convenience

*Such expenditures may only be transferred to accounts with programs 01-10 and 17A

To assure proper documentation and certification of expenditures, faculty and staff are to apply the following procedures when requesting transfers.

Use an Expenditure Transfer Request form to make an expenditure transfer (Excluding Salaries)-Electronic form templates can be found here: https://policies.wsu.edu/prf/04-01-forms-index/

Expenditure Transfer Request (ETR) BPPM 30.25Allowable vs. Unallowable transfers from Sponsored Account to Sponsored Account

Allowable:

• Projects are scientifically and technically related

• Projects are under the direction of the same PI

• No change in scope of individual projects involved

• Transfer is not detrimental to each individual project

• Transfer is not used to circumvent the terms and conditions of an individual award

Unallowable:

• Clearing an overdraft*• Instead, use an 03WV to transfer to a non-grant account; check F&A

• Convenience

• Attempting to “spend out an award”

• “Parking” expenses on a grant account

• Moving expenses outside of the period of performance

• Moving expenses onto an account that is over-drafted or will result in an overdraft (*F&A)

• Avoiding restrictions imposed by law or restriction in a sponsored agreement

Expenditure Transfer Request (ETR) BPPM 30.25

Check the Sponsored Programs Services box

Complete top portion with contact info

“Transfer From” aka “From Acct”: Top line of JV removing expense Include the posting date of expense in the far right box labeled “Other”

“Transfer To” aka “To Acct”: Bottom line of JV increases expense Ensure “To Acct” has sufficient funds to absorb expense including F&A Expense being transferred must be allowable on the “To Acct” Expense posting date needs to be within grant account’s period of performance

Subtract -

Add +

Expenditure Transfer Request (ETR) BPPM 30.25 When transferring more than 4 expenses on an ETR, include an

excel sheet for data entry (This prevents errors!)

Partial expense transfers: Indicate partial in “Other” box Must be included in justification and include original dollar

amount of expense posted

When sending an excel document the ETR form is still required!**Signatures**

Justification/Explanation BPPM 30.25

All expenditure transfer requests require a justification/explanation.

A detailed explanation indicating how the error occurred and how the cost will benefit the funding source receiving the expense.

An explanation, which merely states that the transfer is being made to “correct an error,” or to “transfer to the correct account,” or, “to correct costs that were inadvertently charged to an incorrect account,” is not sufficient.

Example:

“A data entry error caused the wrong account code to be entered. The error was found when the PI reviewed periodic accounting reports”

90-Day Exception comprised of 3 parts: 90-Day Exception must be requested Explain why the transfer was not initiated within

the 90-day deadline Include what internal control procedures have

been implemented to reduce the risk of reoccurrence.

**Don’t forget to explain how the transfer benefits the funding source

Example: “Please accept this 90-day justification. This

corrects a clerical error made during staff turnover, as the PI has multiple awards with similar budget coding. We are creating a departmental plan to prevent this in the future by implementing a double-check system for all expense coding.”

Expenditure Transfer Request (ETR) BPPM 30.25

Obtain all authorized signatures Fill out the expenditure transfer form completely and send completed signed PDF form to sps@wsu.edu

Submitting ETRs to SPS Email ETR PDF to sps@wsu.edu, retain original within your department One ETR per PDF One Email per ETR – If you have multiple ETRs for one account you may use one email

Sponsored Project Activity Request (SPAR) BPPM 40.23

The Sponsored Project Activity Request (SPAR) form is used to initiate the following actions:

Guarantee an account

To continue posting expenditures past the project term date pending formal agency approval of a No Cost Extension (NCE) with additional funds

Request authorization to make pre-award expenditures per agency terms and conditions

Request an agency approved re-budget of an existing account

**Please utilize WSU e-Forms system for all SPARs**

Sponsored Project Activity Request (SPAR) BPPM 40.23

The top section of a SPAR needs to be completely filled out for the specific request being made

**IMPORTANT: SUBMIT GUARANTEES AT LEAST 10 BUSINESS DAYS PRIOR TO END DATE - PREVENTS PAYROLL FATALS

For any Guarantee type requests include a non-grantguarantee account

Non-Grant account

Sponsored Project Activity Request (SPAR) BPPM 40.23

The “Explanation” field is required for ALL request types.

SPAR forms will not be processed without the appropriate signatures

When re-budgeting accounts, the net effect of the move of funds from one account to another must be zero. Check F&A.

List the amount you want moved, not the desired balance before or after the transfer.

Research or Conference Account Request (RCAR) BPPM 40.07

Use a Research or Conference Account Request form to request a new account when:

A new sub-account is required for an existing home account

An account is required for institutional allowance, or participant support

An account is required for a conference or program income

A new blanket research account is required *Anke Moore manages all blanket research accounts

A new self-sponsored research account is required

***Once RCAR form has been fully filled out and signed please route to ORSO.

1. Name of administrator who completed RCAR and is able to answer questions

2. CAHNRS use only

3. ORSO number - include activity number

4. 4-digit budget number if new account; Program-budget-project number for existing accounts

5. PI responsible for the requested account

6. For all new accounts enter begin date; For existing accounts, leave blank

7. Enter termination date of Home

8. Home program-budget project

9. Account type

10. Check the appropriate box

11. Explanation to support the action

12. Single account budget

13. Budget distribution from home to sub-account (check F&A)

14. Obtain all appropriate signatures

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1112 13

14

-RC01

SPAR: Sponsored Project Activity Request

Complete form fully Utilize e-Forms system! Guarantee requests require non-grant

guarantee account Submit Guarantees 10 business days

prior to term Re-budget has net effect of zero. F&A? List amount you want moved, not

desired balance Explanation is thorough Authorized signatures are present

RCAR: Research or Conference Account Request

Complete form fully Purpose of account explained Home account number listed Budget # or requested sub-account# listed Type of account selected Budgetary changes have a net effect of $0 Authorized signatures are present Send to ORSO

ETR: Expenditure Transfer Request

Complete form fully Expense being moved must be allowable on the

account to which it is moved Expense posting date is indicated in “other” box Consider period of performance, partial transfer,

calculate F&A Has the expense already been transferred once? Available balance is sufficient to absorb expense Thorough Justification (90 day?) Authorized signatures are present Submit 1 ETR PDF in 1 email to sps@wsu.edu

Adjusted Invoice Request Form –

NEW!

Use this form if you need to request SPS bill for expenditures that have not posted in AIS yet, or make other adjustments to posted expenditures when billing

You will be required to provide a guarantee account in case an overdraft results

Your SPS accountant will email you this form if needed

SPS would like to offer to come to your department to provide training on how to complete ETRs/SPARs/RCARs that are related to sponsored agreements. We can walk through the process and forms answering as many questions as possible.

If you have suggestions for topics at future RAC meetings please email sps@wsu.edu or give us a call 509-335-2058

*For all emails remember to include the budget/project number in subject line*To prevent confusion please only reference one issue per email

Resources:

BPPM - https://policies.wsu.edu/prf/index/manuals/bppm-table-contents/BPPM ETR - https://policies.wsu.edu/prf/index/manuals/30-00-contents/30-25-expenditure-transfers-funding-sources/BPPM RCAR - https://policies.wsu.edu/prf/index/manuals/40-00-contents/40-23-sponsored-project-activity-request/BPPM SPAR - https://policies.wsu.edu/prf/index/manuals/40-00-contents/40-07-research-conference-account-request/

Thank You!