1. Account / Cost Center
2. Fund Management
3. Fund Closeout
4. Post Award Management System (PAMS)
|Please refer to PAMS FAQ.|
|Please refer to CRU website for UCPath Ledger for key announcement on the updates on UCPath issues, Direct Retro schedule, and other helpful information.|
1. Account / Cost Center
1.1 What is the difference between 40xxxx, 44xxxx, 62xxxx or 78xxxx accounts?
The relationship between expense accounts and the award activity type is explained in the matrix titled Linking Expense Accounts to Sponsored Award Funds.
1.2 Who links PI cost centers to account numbers on the account table?
Please email Yesenia Villalobos of Corporate Accounting or call her at (310) 794-8738.
1.3 Who should the department contact when they receive transfer of funds (TOF) error message "account/cc must be defined in table accounts"?
The department should contact Corporate Accounting’s Daniel Nguyen. Corporate Accounting has to set up this account/cc in the table accounts before EFM can link account/cc for the department.
1.4 What are the revenue and accounts receivable (A/R) accounts?
Revenue can contain both payments received or accounts receivable setup for money due to UCLA. In order to determine the actual amount received for a fund, the department should reconcile both the revenue and the A/R account.
|Sponsor Type||Revenue Account||AR Account|
|State - Contracts and Grants||218200||111200|
|Local Gov't - Contracts and Grants||220950||112664|
|Federal - Grants, Agreements||221100||111505|
|Federal - Grants DHHS||229000||111505|
|Federal - Contracts||225000||111500|
|Private - Grants||258000||112678|
|Private - Contracts||257000||112679|
1.5 How do I know if an invoice submitted by EFM has been paid?
You may navigate to the UCLA Online Financial System to look up your fund’s A/R account listed in FAQ #4, by entering the account and fund number in the appropriate fields provided. To do so, look up your fund in the system and drill into a detail ledger. Enter your account information into the fields and hit “Get Report”.
2. Fund Management
2.1 Should I use the on-campus or off-campus indirect cost rate when preparing a proposal budget?Are faculty and staff that are paid from the project located in any building on the 419-acre UCLA campus?
- The off-campus rate applies to projects conducted in 100 Medical Plaza.
- The on-campus rate applies to projects conducted elsewhere on campus.
- The on-campus rate applies to projects conducted in buildings owned by the UC Regents regardless of where a building is physically located.
- The off-campus rate applies to projects when the rent is charged directly to the project.
- The on-campus rate applies to projects when the rent is paid by UCLA, but not charged directly to the project.
If a project involves work at both UC Regent-owned and third party-owned sites, the rate applied should be consistent with the location where the majority of the work is to be performed. For this purpose, salary costs are generally accepted as the measure of work performed.
The use of both rates for a given project may be justified if both rates can be clearly identified with a significant portion of the work performed as determined by salary costs. For this purpose, significant is defined as approximately 25% or more of the total project costs and a project's total salary costs exceed $250,000.
2.2 Has my award been received, processed, and appropriated?
You can check the award status on our Office of Research Portal, instructions below:
- Go to the ORA Portal
- Select the Post-Award tab
- Under “Tools,” select Award Status & Synopsis Report
- Search by any of the available fields (or multiple fields)
- If the status is anything other than “Active,” contact your OCGA Team.
- If the status is “Active”, you can view/print the synopsis by clicking the hourglass icon under “Latest Synopsis” or you can view/print the synopsis and award documents by clicking the sheet icon under “All Docs.”
Note: If you are included in the online budget transfer of funds (TOF) email list, you will receive an email notification when the award appropriation is made. You can also check on the appropriation on the Fund Summary by Fund under the Financial Systems tab of the UCLA Financial Web Reports.
2.3 Have the funds for my award been received from the agency?
First, review the Fund Summary by Fund under the Financial Systems tab of the UCLA Financial Web Reports. The inception to date revenue indicates the total revenue invoiced/received to date. Second, to confirm that all the revenue has been received, check if there are any pending accounts receivable on the UCLA Financial Web Reports website, under the Accounts Receivable Report (search by fund range).
2.4 What is a Multi-Campus Award (MCA)?
UC Campuses may engage in sponsored projects involving one or more UC campus. A Multi-Campus Award (MCA) is an agreement that transfers a portion of a project to another UC campus or campuses. UCLA may be a recipient of an MCA or be the issuer of an MCA to another UC campus.
2.5 How do I know if my award has an outgoing MCA?
The Office of Contract and Grant Administration (OCGA) will send a notification of award to the PI, department administrator(s), EFM Team and the corresponding UC campus. The notification will include pertinent information such as budget period, amount awarded and attach the prime award terms and conditions. An EFM accountant will review the MCA and allocate budget for the MCA by rebudgeting funds from the main expenditure account to the 119800 or 119850 account.
2.6 How is a UC intercampus subcontract paid?
First, the Office of Contract and Grant Administration must send the corresponding UC campus a notification of award (NOA). Upon receiving the NOA, the corresponding UC campus sets up a full accounting unit (FAU), and then bills EFM monthly via intercampus requests for funds. EFM then prepares an intercampus financial journal to transfer the requested amount. EFM must complete an online rebudgeting of funds from their main expenditure account to the 119800, or 119850, account for the total subcontracted amount.
2.7 Where can I find a list of non-payroll object codes and their restrictions?
You can find the non-payroll object code lookup at the UCLA Corporate Accounting website.
2.8 What is considered appropriate and sufficient documentation to submit to EFM?
For applicable expenses not posted to the general ledger or appear outside of the performance period, the following can be considered appropriate and sufficient documentation for EFM to include in a financial report or invoice.
- For non-payroll expenses,
- a copy of invoice from vendor or subcontractor is required
- BruinBuy generated invoices are also acceptable contingent on certain conditions are satisfied (refer to the memo, Supporting documentation – BruinBuy Invoice)
- For payroll expenses,
- a list of approved UPAYS is required
- a copy of the ledger listing payroll to be transferred to the fund
2.9 What documentation should be submitted to EFM for cost sharing contribution?
For mandatory cost sharing and voluntary committed cost sharing, cost shared expenses must be tracked and reported to the sponsor. The UCLA cost sharing contribution report and appropriate supporting documentation are required to be submitted to EFM for reporting. For instructions on how to complete the cost sharing contribution report, refer to the Cost Sharing Tab in the RAPID Closeout Tool User Guide.
2.10 Can I get a copy of the final invoice or financial report submitted to the sponsor?
Department user’s can obtain a copy of the final invoice or financial report directly from the PAMS Deliverables page.
For a detailed tutorial, view the PAMS training video on Deliverables.
2.11 Why is the overhead on my fund not being charged correctly?
According to the UCLA Financial Policy, departments are responsible for reviewing ledgers on a monthly basis. If there is a discrepancy in the overhead being charged, please prepare an overhead reconciliation spreadsheet detailing the correct overhead charge. Email the spreadsheet to EFM Accounting Teams.
2.12 What happens when a fund is subject to E-Verify?
The department is required to use the E-Verify internet-based system to confirm that employees are authorized to work in the U.S. before charging their salaries to the fund.
2.13 When was SFN implemented? Where can I find the announcement letter?
SFN was effective February 1, 2012. The announcement from ORA AVC Marcia Smith is available.
2.14 Can I request multiple fund numbers for each budget year of a multi-year award?
Requests for exceptions to the SFN process can be submitted to the EFM Operations team using this Single Fund Number Exception Request form. Each request will be reviewed by the ORA SFN committee and exceptions will be granted on a very limited basis.
2.15 Which awards are automatically exempt from Single Fund Number (SFN), without the department making an SFN exception request to ORA?
Exception to the Single Fund Number process is granted without the department’s request for NIH T32 grants. All other training type awards are not exempt from SFN. If an award requires an unobligated balance to be reported to the sponsor like NIH T32 or has a unique circumstance that would require Multiple Fund Numbers under One Award (MFNOA), submit an SFN exception request form to the EFM Operations team.
2.16 Do I need to submit a closeout packet for the final invoice or final report at the end of each budget year on SFN?
A Closeout Packet is not required for the final invoice or final report at the end of each budget year on SFN until the fund is closed at the end of the project period. For the detailed processes of preparing the final invoice or the final report, refer to the process details with an example case. An EFM email template for the communication is available.
2.17 Is there more SFN FAQ available?
For more SFN FAQs, please visit: FAQs for Single Fund Number (SFN).
2.18 What do I need to review prior to submitting the Termination notice to the Business Official in xTrain?
Verify that the total stipend payments on the Termination Notice reflect stipend payments in the UCLA general ledger.
2.19 Who needs to certify the termination notice prior to routing for Business Official review?
The fellow is advised to review the termination notice with his/her departmental fund manager or fellowship coordinator before routing to the BO. Termination notices are to be electronically certified by the trainee and the Principal Investigator.
2.20 Who is the Business official to review the Termination Notice?
The Business Official selected should be the EFM fund manager for the sponsoring (mentor's) department.
2.21 I submitted the Termination Notice to the wrong Business Official. How do I route this to the correct Business Official?
In xTrain, recall the termination notice and select the appropriate EFM fund manager for the sponsoring (mentor's) department.
2.22 What do I do after the Termination notice is submitted to the Business Official?
If the termination notice’s figures agree with the UCLA ledger figures, EFM approves the termination notice through xTrain and submits to NIH for review. If the Termination Notice figures do not match with the UCLA ledger figures, EFM routes the Termination notice to the fellow. The sponsoring department is to correct the payments in the UCLA ledger and/or a revise the NRSA Termination Notice in xTrain.Additional Reference:
2.23 When does UCLA report program income for National Science Foundation (NSF) awards?
NSF requires all awardee organizations to report the amount of program income earned and expended as of September 30th each year. Awardee organizations are required to submit a program income reporting sheet by November 14th. The program income reporting sheet must include all NSF awards granted to the organization and is subject to program income according to the award’s terms and conditions. If an award is not subject to program income, it does not need to be included in the report sheet.
3. Fund Closeout
3.1 How can I get on the listserv to receive automatic notification for fund expiration?
- Automated Notifications go out to the contact information stored in the Proposal Award Tracking System (PATS). PATS only stores one contact at the time.
- The recommendation for the contact is: A Distribution List or a Shared Mailbox. Not an individual name.
- Distribution List (DL): forwards incoming messages to each member linked to the DL. It’s set up and managed by the department’s local IT office.
- Shared Mailbox: Is an actual mailbox with space to retain all incoming/outgoing messages. It is set up and managed by the department’s local IT office.
- The Office of Research Information System (ORIS) may be contacted at firstname.lastname@example.org only when current contact address is unknown and/or an update of the proper distribution address (if outdated) is needed. In your request to ORIS please include the department code and the distribution email address.
3.2 When is a due date to submit a closeout packet to EFM?
|If the Report is Due to the Sponsor||Then the Closeout Packet is Due to EFM|
|60 days or more after the project end date||30 days prior to the sponsor deadline
(e.g., 60 days after the project end date if sponsor deadline is 90 days)
|14–59 days after the project end date||Sponsor deadline divided by 2
(e.g., 20 days after the project end date if the sponsor deadline is 40 days)
For additional information, you may visit the Closeout Deadlines page.
3.3 I have a sub-awardee participating in the FDP Expanded Clearinghouse Pilot. The final invoice is due 60 days after the Subaward end date. When is the closeout packet due to EFM?
Departments have an additional 7 calendar days from the subaward end date to submit the closeout packet to EFM.
For additional information, you may view the Outgoing Subaward Process Timelines.
3.4 I missed the deadline to submit a closeout packet to EFM. Are costs at risk for non-reimbursement?
Even if EFM has not received a closeout packet, to ensure recovery of allowable and applicable costs incurred for the project, EFM will prepare the final invoice or financial report based on expenses per the general ledger, and submit it to the sponsor on time. In absence of closeout packet, EFM will exclude costs that are deemed questionable from the final invoice or financial report.
3.5 I missed the deadline to submit a closeout packet to EFM. When EFM prepares the final invoice or financial report without a closeout packet, will I be informed of the final expenses to be invoiced or reported to the sponsor?
Yes, EFM will notify the PI and department administrator of the total expenses to be included in the final invoice or financial report. For deadlines and additional information, you may visit the Closeout Deadlines page.
3.6 I missed the deadline to submit a closeout packet to EFM. EFM has notified me of the total expenses to be included in the final invoice or financial report. I have additional expenses that need to be included. Can these be included in the final invoice or financial report?
If a list of all adjustments and supporting documentation is submitted to EFM by the deadline indicated in the EFM’s final analysis email, EFM will verify these transactions are allowable and allocable to the project and include, if deemed appropriate. If a complete list and supporting documentation is not provided by the deadline, EFM cannot verify if transactions are allowable and applicable. Therefore, EFM will not include these transactions in the final invoice or financial report.
3.7 I missed the deadline to submit a closeout packet to EFM. How will EFM prepare a final financial report in absence of a closeout packet, when restricted funding has been awarded and must be disclosed in the final financial report?
If a closeout packet is not submitted to EFM by the deadline, the balance of restricted funds will not be disclosed in the final invoice for financial report, thereby placing restricted funds at risk for non-reimbursement by the sponsor.
3.8 Who processes Policy 913 Transfers and acct/cc link to fund #69970?
Campus departments are responsible for requesting Policy 913 fund transfers to EFM. Upon receipt of the request and Closeout Packet, EFM will confirm adequate responses to the P913 questions and the unexpended balance amount. Once confirmed, EFM will transfer the unexpended balance amount to the department’s designated account/cost center and fund 69970. Account/cost center/fund linkage is processed by Corporate Accounting upon submission of Transfer of Fund by EFM. Campus departments are not required to make a separate linkage request to either EFM or Corporate Accounting.
3.9 Do I need to obtain a separate letter for Policy 913 assurances when it is included in the PI certified COP?
No, a separate letter for assurances will not be required if included in the RAPID closeout packet. Placing a signature on the certification implies that the PI has reviewed all information contained in the COP including P913 assurance. Keep in mind for balances greater than 25% of the amount received, the PI is still required to provide additional justification for the large unexpended balance.
3.10 For awards subject to Policy 913, when is Department Chair or ORU Director’s endorsement required?
Endorsement from the Department Chair or ORU Director is required for all Policy 913 cases regardless of balance per Policy 913.
3.11 Can PI certifications and endorsement from the Department Chair or ORU Director be confirmed via email?
Yes, PI’s certification and endorsement from Department Chair or ORU Director can be obtained via email as long as assurance and justification were included in the email to be transparent what they are certifying.
3.12 I have a firm fixed or price contract or non-refundable grant that is fully spent. Do I need to submit written assurances required by policy 913 to EFM even when my fund does not have an unexpended balance?
No, policy 913 describes how to dispose an unexpended balance on a firm fixed or price contract or non-refundable grant. If your fund is fully spent, policy 913 is not applicable; accordingly, written assurances will not need to be provided to EFM to close out the fund.
3.13 How can I request a revision to the final invoice and/or financial report previously submitted to the sponsor?
Once EFM submits the final to the sponsor, revisions will be processed only in exceptional circumstances. Revision request forms, which can be found on the Standard Forms and Other Resources page of the Fund Management menu, must be submitted to EFM including an explanation for the cause, management’s plan to prevent revisions in the future, and approval of the Department’s Administrative Officer (e.g., CAO, CFO, Director, or equivalent position) along with a revised closeout packet. When revision requests are made, all allowable and applicable expenses must have been posted to the general ledger and unallowable or inapplicable expenses must have been transferred off the fund. For additional information, please refer to the procedure on Revising Final Financial Deliverables in EFM Policies and Procedures.