SPS Forms: Troubleshooting & Tips for Success

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1 SPS Forms: Troubleshooting & Tips for Success ETR SPAR RCAR Created by: Christine Galbreath, Kim Akin and Kami Kowalski

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3 Expenditure Transfer Request (ETR) BPPM 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

4 Expenditure Transfer Request (ETR) BPPM SPONSORED ACCOUNTS: Transferring charges from or to sponsored accounts. PROGRAMS: Sponsored accounts include programs 11 through 14 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: 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. 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 and 17A

5 Expenditure Transfer Request (ETR) BPPM Allowable 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

6 Expenditure Transfer Request (ETR) BPPM 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 Subtract - 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 Add +

7 Expenditure Transfer Request (ETR) BPPM When transferring more than 4 expenses on an ETR, include an excel sheet for data entry (This prevents errors!) When sending an excel document the ETR form is still required! **Signatures** Partial expense transfers: Indicate partial in Other box Must be included in justification and include original dollar amount of expense posted

8 Justification/Explanation BPPM 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.

9 Expenditure Transfer Request (ETR) BPPM Obtain all authorized signatures Fill out the expenditure transfer form completely and send completed signed PDF form to Submitting ETRs to SPS ETR PDF to retain original within your department One ETR per PDF One per ETR If you have multiple ETRs for one account you may use one

10 Sponsored Project Activity Request (SPAR) BPPM 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**

11 Sponsored Project Activity Request (SPAR) BPPM 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-grant guarantee account Non-Grant account

12 Sponsored Project Activity Request (SPAR) BPPM 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. The Explanation field is required for ALL request types. SPAR forms will not be processed without the appropriate signatures

13 Research or Conference Account Request (RCAR) BPPM 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.

14 1. Name of administrator who completed RCAR and is able to answer questions RC CAHNRS use only 3. ORSO number - include activity number 4. 4-digit budget number if new account; Programbudget-project number for existing accounts 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 Single account budget 13. Budget distribution from home to sub-account (check F&A) 14. Obtain all appropriate signatures

15 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 to sps@wsu.edu 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 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

16 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 you this form if needed

17 Thank You! 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 or give us a call *For all s remember to include the budget/project number in subject line *To prevent confusion please only reference one issue per Resources: BPPM - BPPM ETR - BPPM RCAR - BPPM SPAR -