Educational Opportunities Programs Preparing and processing documents when charging expenses to grants

1. What you need to know Prepared and presented by Tiffany Lofay and Jennifer Evans Post Award Managers Sponsored Programs Office Educational Opportunities ProgramsPreparing and processing documents when charging expenses to grants

2. Who we are and what we do • Tiffany Lofay • Jennifer Evans

3. Efficiency: reduces the amount of time to process and will avoid having to send back documents for additional information Having to correct mistakes causes RED FLAGS Why is preparing and processing documents properly so important?

4. Helps our office review expenses for • Allowability – was cost budgeted • Allocability – cost benefits the project • Reasonableness – necessary for project • Consistently Treated – is cost direct or indirect • Department becomes responsible for all unallowable costs Why is preparing and processing documents properly so important?

5. Any time an expense is being charged to a grant our office needs to review and approve • 100% of the expense • Or a portion of the expense Grant Expense Sponsored Program Office When does our office need to approve an expense?

6. PAs DIVs SRM orders PCards Travel Forms – 1, 17 and 25 Recharges Effort Personal Payments – stipends, contracts Form 1 – Hiring Recommendation Forms What documents are included

7. Is the correct fund/internal order identified • Do not charge to non-grant account because grant not established – contact Post Award Manager • Cost Centers should not be included when an internal order is being charged • Is the expense being submitted in a timely fashion • Delay in submitting documents delays the posting of the expense • Very important when grant is expiring • Do not hold timecards How to prepare and process

8. For programs that offer student stipends: • list of students • dates of payment • amount of payment • signature form confirming cash recieved • Cash advances for travel – notify SPS of any unused funds and confirm funds deposited with the business office Cash Advances and Student Stipends

9. Justifications! States why the expense is needed How the expense will be used to benefit the project Include justifications with purchases and travel expenses Does the expense support the award

10. Sometimes purchases benefit multiple grants or sometimes they benefit a grant and non-grant activity • When more than 1 benefit, cannot charge 100% to the award • Cost should be allocated based on a proportional benefit For example, imagine that you purchased one pound of sodium peroxide. Half of the peroxide will be used for project A and half will be used for project B. In this case, you should charge 50% of the cost to project A and 50% of the cost to project B. • Proportional benefit not easily identified? Contact your Post Award Manager for guidance Cost allocation

11. Federal government is sensitive to computer purchases on federal awards Are viewed as “general use” business items and should not be charged directly to a federal award unless justified for a specific research/sponsored program purpose. Must be budgeted Of special concern… Computers

12. Items such as pens, T-shirts, folders must recognize the federal sponsor and Purdue University Calumet Purdue Policy – Giveaway threshold $15, no gift cards AWARDS, GIVEAWAYS AND RECOGNITIONS

13. Travel reimbursed on a DIV • Follows travel reimbursement guidelines • Form 17 required Student travel

14. Making purchasing through SRM allows the Sponsored Programs Office to review expenses prior to purchase If PCard transaction is not an allowable grant expense, department becomes responsible for cost SRM expenses are committed expenditures; reduces time in expense posting to award SRM Vs. PCard

15. When using Mail/Duplicating Form • PI must sign • Post Award Manager must sign • Allow adequate turnaround time • CC: grants@purducal.edu • Include • What is being copied or mailed • Why is it needed Recharges

16. Purchases within 90 days of the award expiration • Additional justification required • Will the item be received prior to the expiration of the award • Will the item be used prior to the expiration of the award • Is it necessary to complete the project • Are RED FLAGS Of special concern… last minute purchases

17. Students • If student will be working on grant notify Post Award Manager • If the student is federal workstudy please include this information in the comments section • Review timecards • If home cost center or wrong award is listed – correct it on the timecard and notify Post Award Manager EFFORTNot all expenses are purchases and travel

18. E-Mail from 8/7/2012 regarding student PA forms • PA forms signed by Sponsored Programs Office • Returned to department, copy Business Managers PA Forms Home cost center Effort Distribution to be completed by Post Award Manager

19. Purchase, travel, or salary charged to the wrong account? • Contact us immediately – time is of the essence • Correction will need to include justification • Why was it charged to wrong account • When was it noticed, is it timely • Why should the expense be moved corrections

20. Questions?