Research Administration Town Hall

1. Research Administration Town Hall Friday, August 22, 2014 9:00-11:00 AM HSW-301 w/ a live broadcast to Genentech Hall, Byers Auditorium at Mission Bay & Room 116 at the Fresno Campus & Live Webcast Send questions to: rick.blair@ucsf.edu Contracts and Grants Accounting

2. Agenda • Introduction of New Assistant Controller for Contracts and Grants Accounting – John Ellis • DocusignRollout: Subcontract Invoices– Jill Cozen-Harel • Town Hall Survey Report – Rick Blair • Compliance Update: Effort Reporting – Veleta Allen • STIP in the COA – Jean DeMartini • Subaward Tracking in RAS – Tony Hunter • Post Award Hot Topics – Michael Grafton and Jean DeMartini

3. Introduction of New Assistant Controller for Contracts and Grants Accounting

4. DocuSign Rollout: Subcontract Invoices

5. Topics • Why DocuSign • Pilot Progress • How DocuSign Works • New Invoice Approval Process • Training • Getting Access • Getting Ready

6. Why DocuSign • DocuSign is a web-based electronic signature and workflow management application. • It is becoming the UCSF campus solution for signatures and will significantly speed up processes that require signatures. • Users can sign from anywhere and on any device. • PAIN POINT: The current process of printing a form, signing it, scanning it, and then emailing it takes up too much administrative time and decreases efficiency.

7. Tentative campus go-live date: mid Sept/early Oct • 4-month pilot with 4 departments • Institute for Neurodegenerative Diseases • Memory and Aging Center • OBGYN • Prevention Sciences • 144 completed, signed invoices as of 8/14/14 Pilot Progress **Amount of 8+ invoices likely due to year-end and transitioning both AP and departments to the new process

8. How DocuSign Works • DocuSign is a cloud-based application – all routing and signing occurs within the DocuSign interface • DocuSign is behind MyAccess • Flexible workflow • Email notifications when actions are required • Allows for automated reminders and expirations • All users in workflow can view real-time tracking status

9. New Invoice Approval Process Process Summary • APsends invoice to Post Award Analyst via DocuSign (Post Award Analyst identified through RAS per current process) • Post Award Analyst assigns approver(s) based on department-specific workflow (e.g Post award analyst plays Workflow Owner role) • Approvers are PIs or their delegates; finance person and/or RSA may be additional approvers • May also assign a “receive a copy” role during the approval process or to receive a final signed copy for their records • DocuSign routes invoice automatically to the approver(s) for signature • Approver(s) sign invoice via DocuSign • AP, Post Award Analyst, approver(s), and reviewer(s), if applicable, all receive a link to the completed, signed document, to be viewed or downloaded • APprocesses signed invoice within SLA of 3 business days

10. Training Post Award Analysts/financial analysts • Brown bag sessions • Webinar • Online job aids Approvers/PIs • Receive training support from their RSAs • Approver-specific online job aids No classroom training is anticipated

11. Getting Access Post Award Analyst • Assigns the workflow within the department • IT will pre-provision DocuSign accounts for everyone currently listed as the RSA of record in RAS PIs, delegates, other department staff • Approves or reviews invoice • No specialized set up is needed for these roles • They simply access DocuSign through MyAccess or by clicking the link in their email when notified of an item to review or approve

12. Getting Ready 4/28: pilot go live Mid-Sept/Early Oct: estimated campus go live • Tasks to prepare for go-live: • Watch for communication from us on dates for information sessions and actions you need to take for your department • Attend brown bags and/or webinar • Alert your PIs and other approvers to the upcoming change • Check RAS to make sure the right person is listed as the RSA of record • Determine your departmental process for handling subcontract workflows • Identify your approvers • Identify your FYI reviewers if any • Identify who requires carbon copies of final signed invoice • Review job aids and familiarize yourself with DocuSign • Ensure your department participants have the specific job aids for their roles

13. Resources and Support • Controller’s Office Website • Job aids for workflow owner and approver • Recordings of these brown bags/webinars • FAQs • http://controller.ucsf.edu/buying_paying/procs.asp • For questions and ongoing support, • email cosolutioncenter@ucsf.edu or call (415) 476-2126 • General UCSF DocuSign Resources (not specific to subcontract invoices) • https://it.ucsf.edu/services/electronic-signature-docusign

14. Town Hall Survey Report

15. Highlight of the Results • Time, venues and location ideal • Prefer collaboration with OSR on current and relevant content to the audience • Organization of meeting • Speakers • Surveys to follow after all town halls

16. Compliance Update: Effort Reporting

17. Effort Reporting • The Effort Reporting System will generate new Effort Reports for the January 1 to June 30, 2014 period on September 1, 2014 • For this period, Effort Reports must be certified by October 31, 2014 • Must be certified by Principal Investigators and other faculty in Professorial, Professional Research, and Management titles who are paid on federal or federal flow-through funds

18. Effort Reporting • Effort Reports prior to December 31, 2013 are archived • “Accessing Archived Reports” Job Aid is located on the Controller’s website under Contracts and Grants Accounting • The archived certifications are stored as pdf files and must be manually recertified based on late pay transactions • CGACompliance Team will send recertification requests to the ERC if a prior effort report requires recertification; the ERC will have 30 days to return the completed certification

19. Effort Reporting • The Effort Reporting System is accessed through MyAccess • Should you have issues with signing on or with other technical issues, please contact the Help Desk, 415-514-4100, option 2 • Delegation requests should be made ASAP • Other questions should be directed to CGA.Compliance@ucsf.edu

20. Short Term Investment Pool (STIP) in the New COA

21. STIP Topics • STIP Recovery in the new COA • Calculating the Cumulative STIP Balance • Updated Closeout Steps

22. STIP Assumptions in the New COA • STIP distribution no longer goes down to the individual project level • Allocation is aggregated to 1111111 – General Unspecific • Further allocation to Projects, if warranted, is the responsibility of the department • STIP can be allocated to the Dept ID that generated the surplus/deficit, or it can be directed to a designated Dept ID • Control Points are maintaining this list • Positive STIP is allocated to 49XXX (revenue accounts) and negative STIP to 59XXX (expense accounts) • Moving STIP requires using a 78XXX (transfer accounts) on both the debit and credit side of the transaction • Rolls up to Other Changes on Reports • More information can be found in the Department Champions Meeting Notes from 1/21/14 found at: http://controller.ucsf.edu/finance3/files/Dept_Champions_Meeting_01212014.pdf

23. Calculating Cumulative STIP • Run GL Transaction Detail in WebLinks to review financial STIP transactions posted prior to COA conversion. • Begin Date of 07/1997 • End Date FN/2013 • Account Type of U/E ExpenseRevenue • Activity Type of Detail • NCA code 119800 – private funds, clinical trials • Journal ID = %D97 • Identify the amount that posted without a DPA (if any)

24. Calculating Cumulative STIP (Cont’d) • Run the Sponsored Project Summary Report • Drill down on the hyperlinked Revenue under Financial Balance by Project • Total all STIP posted for FY2014 (thru 02/2014) • Add the FY2014 STIP to the previously posted STIP found in WebLinks to get the cumulative STIP • Note:There should be no STIP on government or government flow-through funds

25. Closeout Process in the New COA • Updated STIP process during Closeout • If STIP can be retained by the University and is not reportable to the agency, the CGA closeout team will transfer to a departmental discretionary account during the closeout of an interim year • If STIP is reportable or must be returned at the end of the award, the department must move post-conversion STIP earnings onto the award; the CGA closeout team will carry the STIP to the next budget or refund, as appropriate • These transactions will roll into the “Other Changes” column on the reports

26. Closeout Process in the New COA (Cont’d) • If STIP allocated without a DPA (project), the Summary Reports with financial balances will not capture these amounts. Run the Net Position Report for true financial balance. (see earlier example of STIP posted w/out a DPA)

27. Budget Closeout in the New COA • Budget Closeout for Awards with STIP • If the STIP has been transferred off of the project as part of a surplus transfer (using account 78070) the budget will be closed to a net of zero • The budget will match the expenses plus the surplus transfer which aligns with the full value of the award

28. Budget Closeout in the New COA(Cont’d) • Budget Closeout for Awards with STIP Carry Forward • If STIP has been carried forward to the next budget period, the budget is closed out to not include the STIP or a net of the STIP • The budget will match the expenses and does not include the Net Position or Other Changes transaction since it was removed from the period

29. Post Award Hot Topics

30. Post Award Topics • Project ID Set-Up and Management • RSA Update in RAS • Escalating IDC Rate • 545 Journal Combo Edits • NIH Subaccount Conversion • Recording Revenue • Salary Cap • Agency Closeouts

31. Project ID Set-Up and Management

32. Project ID Set-Up Requirements When is it a requirement to set up multiple projects on a single award?

33. Project ID Set-Up Requirements • If a co-principal investigator needs to have his or her budget and expenditures tracked separately, a new project with the PI ID of the co-principal investigator needs to be set up • If there is more than one facilities and administration (F&A) rate on an award, for example a minority supplement, then a new project needs to be established NOTE: If a project moves from off-campus to on-campus, and vice versa, a new project does not need to be set up; instead, the new rate will be added with an effective date of the move

34. Project ID Set-Up with Subcontracts Question: Are we allowed to have a unique project assigned to EACH subcontract on an award?

35. Project ID Set-Up with Subcontracts Answer: You can do whatever you want …

36. Project ID Set-Up with Subcontracts … but you probably should consider the best strategy for handling multiple projects, especially since there may be multiple department IDs and multiple functions within a single project

37. Navigating RAS Subcontract Functionality • Go to Award Profile page • Go to Subcontract Summary for a list of award subcontracts. • Link is located at the bottom half of the Award Profile page; this information is linked to the Subrecipients tab • You can go directly to the Subrecipients tab, fifth from the left on the profile page to see details of specific subcontracts, but it is easier to navigate from the Subcontract Summary

39. Common Features on All Subcontracts • The top of the subrecipient page indicates the number of total award subcontracts, both external vendors and intercampus subcontracts • The page cites the current subcontract award number, usually four digits followed by SC, but not always • New subcontracts will be cite the project ID and department ID • Subcontracts in place prior to the new chart of accounts cited the expenditure DPA and the prior fund • Click the Subrecipient Document Page link to see the originally executed agreement and subsequent amendments • The number of lines at the bottom of the subcontract page should correspond to the number of documents in the Subrecipient Document Page link • Click the document icon to review the specific executed agreement

41. Unique Features: External versus Intercampus • The external subcontractor with another business entity is treated as a vendor in the accounts payable system • Go to the Subrecipient Voucher Detail Page to see the specific disbursements, by account number, to the vendor • Intercampus subcontracts occur between all ten campuses and the UC Office of the President • There are no disbursements, only financial transfers between subsidiary entities with the University of California • Later on, we will discuss the specific accounting treatment of the financial transactions

42. EXAMPLE 1: EXTERNAL SUBCONTRACTOR

46. External Subcontract Accounting Treatment • The source code for financial transactions, in the form of disbursements to an external vendor, is 426 • If the subcontract is set up in the incorrect project, then the following must occur: • The subcontract, including documents and voucher transactions, must be “moved” to the correct project • The source code 545 cost transfer journal does NOT allow for a transfer between awards or projects; corrections are made by the accounts payable unit on source code 426 entries • If the original disbursements are closed, then Contracts and Grants Accounting will work with the department to transfer errors with another transaction type

47. EXAMPLE 2: INTERCAMPUS SUBCONTRACT