Manual for SCSB Research Account Projection System

Transcription

1 Manual for SCSB Research Account Projection System University of Texas Medical Branch at Galveston Sealy Center for Structural Biology & Molecular Biophysics 301 University Blvd; Research Building 6 Galveston, TX T (409) F (409) E ajohnson@utmb.edu

2 Table of Contents Chapter 1: Introduction 1 Workbook Components 1 Reference Tabs 1 Register Tabs 2 Reporting Tabs 2 Initial Workbook Setup 2 Personnel Data 2 Account List 4 Chapter 2: Setting Up a Project 7 Adding a New Account 7 Create Account 7 Load Revenue 10 Special Scenarios 11 Adding an Existing Account (Project Start Date Prior to 9/1/2015) 11 Adding a UTMB Collaborator s Account 14 Tracking Cost Sharing Commitments 15 Chapter 3: Managing Projects 16 Personnel Expenses 16 Adding Personnel Appointments 17 Tracking Expenditures 18 Updating Existing Personnel Appointments 19 Other Expenses 21 Other Transaction Register Fields 22 Special Scenarios 23 Troubleshooting 23 Updating Revenue 24 Receipt of Previously Projected Funds 24 Receipt of Off-Cycle Funds 25 Changes to Project Period 26 Extending the Project End Date 26 Early Termination of Account 27 SCSB Research Account Projection Manual i

3 Chapter 4: Reporting 28 Projections 28 Report Content 28 Generating the Report 32 Modifying Report Skeleton 34 Current Snapshots 35 Report Contents 35 Generating the Report 37 Personnel Summary & ECRT 37 Report Contents 37 Generating the Report 40 Report Limitations & Trouble Shooting 40 SCSB Research Account Projection Manual ii

4 Chapter 1: Introduction This workbook is designed such that all account activity for a given PI may be tracked within the same Excel workbook, and provides projections of personnel and supply expenses throughout the life of the project. Although it may seem somewhat overwhelming at first glance, this system offers a number of advantages for both PIs and departmental administrative staff. In particular, the use of projections and the added ability to capture snapshots of the PI s entire research portfolio will allow PIs to be more proactive in the management of their research resources, and hopefully will prevent issues with over or underspent funds at project end. This chapter provides a brief orientation to the various sheets within the workbook, and details regarding specific steps to follow for initial setup of the system for each of your PIs. Full instructions for day-to-day use of each of the tabs are included in later chapters. Workbook Components This system includes three types of worksheets: Reference tabs, Register tabs, and Report tabs. Fig. 1: Workbook Components include two Reference tabs (orange) for storing general information, three Register tabs (green) for day to day data entry and account reconciliation, and three Report tabs (blue) which provide different levels of snapshot information for the PI. Reference Tabs These two tabs hold general data that the workbook will use for reference to estimate personnel encumbrances and to generate the various PI reports. Reference tabs are color coded orange for easy identification, and remain unlocked to allow for necessary maintenance of data. After initial workbook setup, these tabs will only require attention when personnel are added or leave the PI s SCSB Research Account Projection Manual 1

5 Chapter 1: Introduction group, or when the PI adds new UTMB collaborators to their projects. The content and use of these tabs are described in detail in the Initial Workbook Setup section of this chapter. Register Tabs These three tabs are used for day to day tracking of expenditures. Register tabs are color coded green for easy identification, and are locked to protect the formulas, although formatting of the spreadsheet is permitted. Details related to the content and use of each of these tabs are included in Chapter 3: Managing Projects. Reporting Tabs These three tabs pull data from the Reference and Register tabs to produce various reports to assist the PI in the fiscal management of his/her projects. Reporting tabs are color coded blue for easy identification, and are locked to protect the formulas, although formatting of the spreadsheet is permitted. Details related to the content and use of each of these tabs are included in Chapter 4: Reporting. Initial Workbook Setup The first time the workbook is used the data in the Reference tabs must be populated for the individual PI. Most critically, the Personnel Data table must be completed. The data in the Account List tab includes default values for expenditure categories and salary caps, but these data may need updating. Personnel Data This tab includes two reference tables to hold data for use in projecting personnel related expenses: Personnel Base Salary and Fringe Information and Current Fringe Rates. Personnel Base Salary and Fringe Information Table: The first data table in this tab includes a list of all personnel either working in the PI s laboratory or otherwise supported from the PI s accounts (Fig 2A). Data from this table is used to populate estimates of personnel salary and fringe benefit expenses, both in the Personnel Register and in the Projection and Personnel Summary & ECRT Reports. Data from the Name column are also used to generate dropdown menu lists in the Projection Report and Add New Appointment function within the Personnel Register. To add an employee to the system, navigate to the next available row below the table (Fig 2A). Do not overwrite the initial (Select Name) row; this row is used for populating dropdown menu lists. Simply enter the employee name, their current salary, and select the appropriate fringe type from the dropdown menu (Fig 2B). The estimated fringe benefit rate will automatically populate based on the data from the Current Fringe Rates Table (described below). If the person being supported is not being paid as a UTMB employee (e.g. An student being paid via a salary reimbursement agreement), select Other and manually enter the estimated benefit rate for that individual. When SCSB Research Account Projection Manual 2

6 Chapter 1: Introduction an individual s salary changes, update the table accordingly to ensure that all future sourcing appointments for the individual are projected accordingly. A) B) Fig. 2 Personnel Base Salary & Fringe Information Table. A) Sample table. B) Adding additional personnel. Dropdown menus in the Projection Report and Add New Appointment forms will automatically update to include the full list of personnel in the order they appear in this table. Data from this table may be sorted using standard methods of sorting within Excel, in order to keep these lists organized/manageable. When an employee leaves the lab, their data should NOT be deleted. Doing so will generate calculation errors in the Personnel Register and Projection Report. In order to assist in the organization of these data, you may use the Current Lab Member column to include an indicator that may be used to further sort the table data as in Fig 2. Use of this column is entirely optional and any indicator schema may be used. Current Fringe Rates Table: This table includes the schedule of fringe benefits as published by the UTMB Office of Sponsored Programs. By default, this table includes the rates for FY2016 (Fig 3). Each fiscal year, the Office of Sponsored programs sends notifications when rates SCSB Research Account Projection Manual 3

7 Chapter 1: Introduction change. At that point in time, simply update the grey cells in the table with the new salary range lower limits and fringe benefit rates. The upper limits for each salary range will update automatically. Once this table is updated, all unreconciled fringe benefit estimated encumbrances will be adjusted. Actual reconciled expenditures will not be affected. Fig. 3 Current Fringe Rate Table. Update salary ranges and fringe rates (grey cells) whenever new rates are announced (usually annually). Account List Most information in this tab is autofilled during the the creation of new accounts, and should require only minimal attention. It includes three data tables: Account Information, Expense Categories, and Applicable Salary Caps. Expense Categories Table: The first data table in this tab requiring attention for initial setup is the Expense Category table. It consists of a single column (Column L), and includes a list of expenditure categories for use in data entry in the Other Transaction Register. The default categories are shown in Fig. 4A. Other categories may be added or deleted based on common usage by the investigator. To add a category, simply type the new category in the next available cell below the table (Fig. 4B). To remove a category, select the cell you would like to remove, right click, and select Delete > Table Row (Fig 4C). The table will automatically resize to incorporate any additions or deletions. The revised list will automatically be available for use in the Other Transaction Register. Use of these categories within the register is highly encouraged to help facilitate tracking of specific budget line items. SCSB Research Account Projection Manual 4

8 Chapter 1: Introduction A) B) C) Fig. 4 Expense Categories Table. A) Default Categories; B) Deleting non-applicable expense categories; C) Adding custom expense categories. Salary Cap Table: This data table includes applicable salary caps implemented by various funding agencies, and is located on the far right of the tab (beginning in Column N). By default, the table includes current information for NIH and CPRIT (Fig. 5A). These data are used in the Personnel Summary & ECRT report to estimate cost shared effort. This is the only table in this tab that requires periodic maintenance. To update the salary cap for a sponsor already included in the table, enter the appropriate effective date and salary cap in the next available row (Row 6 in Fig. 5B). The table will automatically resize to accommodate the additional row &/or column. You must also copy the current salary cap(s) for other sponsors into the new row. If the PI should receive an award from another sponsor that places a cap on individual salary as a term of the award (e.g. NASA), add the sponsor name or acronym to the next available column (cell Q2 in Fig. XC), and then fill in the effective date and salary cap data in the next available row as described above. A) B) C) Fig. 5 Salary Cap Table. A) Default Salary Cap Table; B) Adding an updated NIH Salary Cap.. C) Adding a new sponsor with salary caps. Note in B and C, you must copy down all other sponsor salary caps that remain in effect to the new row SCSB Research Account Projection Manual 5

9 Chapter 1: Introduction Account Information Table: The first includes reference data related to the PI s accounts (Fig. 6). All data in this table is automatically filled when the account is generated from the Projections tab (more on this in Chapter 2: Setting Up a Project). Of the project identifiers, the CON# and the Sponsor ID are not actively used in any of the workbook formulas or reports. However, they are included here for easy reference should they be needed for communication with other groups. Fig. 6 Account Information Table. Although the Project Period fields are unlocked, they should NOT be edited directly, as these dates affect the structure of the Projections report. There is a mechanism within the Projections tab to extend the project end date. The project period will be automatically updated as part of that process (see Chapter 3: Managing Projects). SCSB Research Account Projection Manual 6

10 Chapter 2: Setting Up a Project Adding a New Account Adding a new account to the workbook involves two simple steps: 1) Creating the account using the Add New Account macro (accessible from the Projection report); and 2) Loading anticipated revenue. Once these steps are completed, the account is available for reporting and tracking of expenditures in each of the registers. Create Account Project identifiers for each account are used in every tab within the workbook, and project start and end dates affect the actual structure of the Projection Report (see Chapter 4). Therefore, in order to simplify and standardize data entry, new accounts must be created using the Add New Account button available from the Projections tab, upper left corner (Fig. 7) Fig. 7 Use the Add New Account button in the Projection tab to add an account. Clicking on this button will bring up a brief data form (Fig 8) to collect information related various project identifiers and the project period. Enter the requested data as indicated in Table 1. Similar prompts are available within the form by holding the mouse over the data fields. SCSB Research Account Projection Manual 7

11 Chapter 2: Setting Up a Project Fig. 8 Sample New Account data form. Data Field Nickname Sponsor Sponsor ID Project/Class # FRS# CON# Start Date End Date Data Format Text Text e.g. R01AI Include P or C prefix with 5 digit ID Enter 6 digit ID Include CON prefix with 5 digit ID m/d/yy m/d/yy Table 1. Account Information data Account Info Data Fields Nickname: Enter a brief one or two word description of the project, e.g. Malaria or Tom s project. The account nickname is used to identify the account for specific transactions in each of the Register tabs, and for easy identification of specific accounts in the Report tabs. Because this ID is used to populate various dropdown menu lists in the Registers and in formulas for specific report calculations, once entered it CANNOT BE CHANGED. Sponsor: Enter the name or acronym for the sponsor. This field is used in the Effort report to determine the applicable salary cap. If there is an applicable salary cap, the sponsor entry must match a column heading in the Applicable Salary Cap table EXACTLY. As such, it is recommended that all NIH grants except F or K awards be entered as NIH regardless of the specific institute to simplify the data entry/maintenance of the Applicable Salary Cap table. SCSB Research Account Projection Manual 8

12 Chapter 2: Setting Up a Project Sponsor ID: Enter the sponsor ID, if applicable. This field is purely for reference when preparing annual progress reports and other communications with the sponsor. It is not used in any particular report or calculation in the workbook. If omitted in the initial account setup, this field may be entered manually into the Account Info table at a later date if desired. Project/Class #: Enter the UTMB project or class account number. For easy distinction between the two account types, it is recommended that you include the P or C prefix with the 5-digit ID number. This number is used as a secondary account identifier in each of the Report tabs, but is not actively used for calculations. As such, the field may be edited manually in the Account Info table if desired (e.g. to correct typos or to add/update budget period reference) FRS #: Enter the 6-digit FRS number for the account. This field is used only as a secondary identifier on the Projection report, and is not actively used for calculations. It may be edited manually in the Account Info table if desired. CON #: Data entered in this field should follow the format CON This ID is used to communicate with OSP. It is not used in any particular report or calculation in the workbook. If omitted in the initial account setup, this field may be entered manually into the Account Info table at a later date if desired. Start Date: Enter the project start date as m/d/yy. This field is displayed in the Account Snapshot report, and used in formulas in the Account Projection and Personnel Summary & ECRT reports. As such, once entered it CANNOT BE CHANGED. End Date: Enter the project end date as m/d/yy. Note that for multi-year projects, this field should reflect the end date for the entire project, not simply the end date of the current period for which funds have been received. This field is used to determine the overall structure of the Account Projection report and is either displayed or used in calculations in all of the Report tabs. It is also referenced in the generation of personnel appointments in the Personnel Register (See Chapter 3, Personnel Expenses). As such this field CANNOT BE CHANGED MANUALLY. Changes to this field must be made through the Update Project Period button on the Projections tab (See Chapter 3, Changes to Project Period). Once the data is entered in the form, click on the Add New Account button at the bottom of the form and wait. The form data will then automatically be added to the Account Information table (Fig 9A) and a skeleton account projection created (Fig 9B). This process should be quick, but is not instantaneous, and Excel may seem unresponsive for a few seconds while the account projection is created. Once this process is complete, navigate to the next available line of the Revenue Register for completing the next step. SCSB Research Account Projection Manual 9

13 Chapter 2: Setting Up a Project A) B) Fig. 9 Creating a New Account. A) Data from the New Account Form (Fig X) is transferred to the next available row in the Account Information Table; B) An account projection skeleton is created in the Projections tab. Load Revenue Once the account identifiers have been loaded and the Account Projection skeleton created, all anticipated revenue should be entered into the Revenue Register. Navigate to the next available data row in the Revenue Register tab. Complete the following steps for each budget period within the project period. 1. In the first column, select the appropriate account from the dropdown list (Fig. 10A). 2. Enter the budget period start and end dates in the next two columns. The budget period start date is used to determine when the revenue will be displayed in the Account Projection report. The budget period end date is included for reference only. 3. Enter the anticipated amount of revenue to be received in the given budget period in the Projected Amount column. 4. Repeat steps 1-3 for each budget period. For the the initial budget period (for which funds have been authorized/received), enter the amounts specified for each budget category at account setup (i.e. the budget load). The Actual Total Budgeted column will reflect the sum of these entries. SCSB Research Account Projection Manual 10

14 Chapter 2: Setting Up a Project A) B) i) ii) Fig. 10 Initial loading of revenue to new account. A) Select account from dropdown menu to add row to Revenue Register; B) Completed revenue entries for new XDR project. i) Include details of budget load for budget periods for which funds have been received by the university; ii) Include entries with only Anticipated Revenue for future funding increments. Once the revenue is entered, you may proceed to add personnel appointments in the Personnel Register (see Chapter 3, Personnel Expenses), record other encumbrances/expenditures in the Other Transaction Register (see Chapter 3, Other Expenses), &/or populate the personnel section of the Account Projection report (see Chapter 4, Projections). For Awards receiving incremental funding (e.g. Standard NIH grants), add each year s funding increment in a separate row, leaving the Budget Load Categories data blank for future years. Once the future year funding is received, simply complete the budget load categories with the appropriate data from that year s NOGA. Any differences between the Anticipated Revenue and the Actual Total Budgeted for that year will be reflected on the Projections tab. Special Scenarios Adding an Existing Account (Project Start Date in Prior Fiscal Year) The Projection Report will only reflect account balances, expenditures, and projected expenses for the period of beginning the current UTMB fiscal year and beyond. Follow the steps as described above to load the account identifiers and create the account projection. It is not necessary to input all past transactions. However, in order to reflect accurate account and budget category balances when adding an existing account to the workbook, it is necessary to obtain the budget category balances from Peoplesoft as of the date prior to the start of the account projection, e.g. 8/31/2015 for a spreadsheet initiated in FY2016 (detailed step by step instructions to do this are described in the next section) and input any outstanding non-personnel related encumbrances in the Other Transaction Register. SCSB Research Account Projection Manual 11

15 Chapter 2: Setting Up a Project Obtaining Prior Fiscal Year End Budget Balances From Peoplesoft Through PeopleSoft you can retrieve your account balance as of any date specified (Fig 11). Log into PeopleSoft, and from the Home page Main Menu click the following: Grants Grants Portal Project Information Project Detail On the Project detail page the following fields are required to retrieve the account information: Searching Option: Enter the project number Financial Calculating Option: Enter bud ref Date Selection: As of Date click on the calendar and select desired date, e.g. 8/31/2015. A) B) Fig. 11 Obtaining Fiscal Year End Budget Balances From PeopleSoft. (A) Navigating to Project Detail information; (B) Retrieving account balances SCSB Research Account Projection Manual 12

16 Chapter 2: Setting Up a Project Once all data has been entered click Search you will see a wheel spinning on the right upper corner of your monitor to indicate the system is retrieving data. Once the wheel has disappeared, click on the Budget Status tab. The budget status tab will give you the amount budgeted for each category, expenditures, encumbrances, pre-encumbrances and remaining balance (Fig 12). You will only use the amounts in the highlighted columns below to determine your category starting balance. For all categories add any encumbrances and pre-encumbrances to the current remaining balance. This will be the starting balance for that category to be reflected in the Revenue Register (Fig 13A, below). BUDGET ITEM BUDGETED EXPENDED ENCUMBERED PRE- ENCUMBERED REMAINING BALANCE SPREADSHEET STARTING BALANCE EDUCATION 3, , , FRINGE 50, , , , , , M&O 10, , , , PERSON 120, , , , , , TRAVEL 7, , , , Fig. 12 Sample PeopleSoft Budget Status report. To determine budget category balance for the workbook, add encumbrances and pre-encumbrances to remaining balance. Example: M&O: $ (encumbrances) added to the current balance $2, totals $2, to be entered into the Revenue Register as the starting budget category balance. Loading Revenue When loading revenue, in the first available line, enter a Budget Prd Start Date of 8/31/2015 (or earlier), and complete the Budget Load Categories columns with the FY2015 year end balances obtained (Fig. 13). Enter anticipated revenue for the remaining budget periods as described above. A) B) Fig. 13 Entering Adjusting Revenue for previously existing accounts added to the workbook. A) Data entry in the Revenue Register. Note Budget Prd Start Date for Malaria and R01-InhA accounts; B) Account Information Table after loading of revenue. Note that the FY2016 Starting Balance has been autofilled with the total budgeted entries with start dates of 8/31/2015 (or earlier) for each account from the Revenue Register. SCSB Research Account Projection Manual 13

17 Chapter 2: Setting Up a Project Loading Prior Encumbrances Finally, although it is not necessary to enter all previously expended transactions into the spreadsheet, you will have to enter all Education, M&O, Travel and Equipment encumbrances as of 8/31/2015 (fiscal year end date) into the Other Transaction Register (See Chapter 3, Other Expenses). Adding a UTMB Collaborator s Account To track effort and expenses incurred in support of a project led by another UTMB collaborator, follow the same steps as described above to create the account. When loading projected revenue, include only the portion of the budget (and budget load details as applicable) associated with the workbook faculty s laboratory. Figure 14 depicts an example in which the workbook faculty (Dr. Nobel) is collaborating with another UTMB faculty member on a project nicknamed Erik s TB R01. The overall project is a modular R01 with total direct costs of $250,000 per year, but Dr. Nobel s lab is allocated only $75K per year. SECTION I AWARD DATA 1R01AI A) B) Award Calculation (U.S. Dollars) Federal Direct Costs $250,000 Federal F&A Costs $137,500 Approved Budget $387,500 Federal Share $387,500 TOTAL FEDERAL AWARD AMOUNT $387,500 AMOUNT OF THIS ACTION (FEDERAL SHARE) $387,500 C) D) SUMMARY TOTALS FOR ALL YEARS YR THIS AWARD CUMULATIVE TOTALS 1 $387,500 $387,500 2 $387,500 $387,500 3 $387,500 $387,500 4 $387,500 $387,500 5 $387,500 $387,500 Recommended future year total cost support, subject to the availability of funds and satisfactory progress of the project Collaborator#Budget#Breakdown# Yr#1 Yr#2 Yr#3 Yr#4 Yr#5 Total Koch&Lab&&Direct&Costs Salary $&&&&&&&&&&& 103,000 $&&&&&&&&&&& 103,000 $&&&&&&&&&&& 103,000 $&&&&&&&&&&& 103,000 $&&&&&&&&&&& 103,000 $&&&&&&&&&&& 515,000 Fringe $&&&&&&&&&&&&& 31,058 $&&&&&&&&&&&&& 31,058 $&&&&&&&&&&&&& 31,058 $&&&&&&&&&&&&& 31,058 $&&&&&&&&&&&&& 31,058 $&&&&&&&&&&& 155,290 Travel $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 7,500 M&O $&&&&&&&&&&&&& 31,715 $&&&&&&&&&&&&& 31,715 $&&&&&&&&&&&&& 31,715 $&&&&&&&&&&&&& 31,715 $&&&&&&&&&&&&& 31,715 $&&&&&&&&&&& 158,575 Other $&&&&&&&&&&&&&&& 8,000 $&&&&&&&&&&&&&&& 8,000 $&&&&&&&&&&&&&&& 8,000 $&&&&&&&&&&&&&&& 8,000 $&&&&&&&&&&&&&&& 8,000 $&&&&&&&&&&&&& 40,000 Subtotal: $((((((((((( 175,273 $((((((((((( 175,273 $((((((((((( 175,273 $((((((((((( 175,273 $((((((((((( 175,273 $((((((((((( 876,365 Nobel&Lab&&Direct&Costs $&&&&&&&&&&&&&&&&&&&& - Salary $&&&&&&&&&&&&& 46,330 $&&&&&&&&&&&&& 46,330 $&&&&&&&&&&&&& 46,330 $&&&&&&&&&&&&& 46,330 $&&&&&&&&&&&&& 46,330 $&&&&&&&&&&& 231,650 Fringe $&&&&&&&&&&&&&&& 9,897 $&&&&&&&&&&&&&&& 9,897 $&&&&&&&&&&&&&&& 9,897 $&&&&&&&&&&&&&&& 9,897 $&&&&&&&&&&&&&&& 9,897 $&&&&&&&&&&&&& 49,485 Travel $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 1,500 $&&&&&&&&&&&&&&& 7,500 M&O $&&&&&&&&&&&&& 15,000 $&&&&&&&&&&&&& 15,000 $&&&&&&&&&&&&& 15,000 $&&&&&&&&&&&&& 15,000 $&&&&&&&&&&&&& 15,000 $&&&&&&&&&&&&& 75,000 Other $&&&&&&&&&&&&&&& 2,000 $&&&&&&&&&&&&&&& 2,000 $&&&&&&&&&&&&&&& 2,000 $&&&&&&&&&&&&&&& 2,000 $&&&&&&&&&&&&&&& 2,000 $&&&&&&&&&&&&& 10,000 Subtotal: $((((((((((((( 74,727 $((((((((((((( 74,727 $((((((((((((( 74,727 $((((((((((((( 74,727 $((((((((((((( 74,727 $((((((((((( 373,635 Total&Direct&Costs $########### 250,000 $########### 250,000 $########### 250,000 $########### 250,000 $########### 250,000 $####### 1,250,000 F&A $########### 137,500 $########### 137,500 $########### 137,500 $########### 137,500 $########### 137,500 $########### 687,500 Total&Costs $########### 387,500 $########### 387,500 $########### 387,500 $########### 387,500 $########### 387,500 $####### 1,937,500 Fig 14. Creation of a UTMB collaborator account. A) Sample NOGA excerpt; B) New Account Form data entry; C) Budget load calculation; C) Revenue entry for Dr. Nobel s portion of the project. SCSB Research Account Projection Manual 14

18 Chapter 2: Setting Up a Project Tracking Cost Sharing Commitments In increasingly rare cases, awards may include formal cost sharing commitments (beyond those created by sponsor-mandated salary caps). To track these commitments for fiscal and effort reporting purposes, follow the same steps described above to create a companion or dummy account with the following modifications (Fig. 15). - Choose a nickname similar to the sponsored project with some indication that the account is the cost share account. This will facilitate easy identification of cost sharing transactions in the Registers. - When entering project identifiers in the New Account Form, list UTMB as the sponsor. This will ensure that any effort associated with the companion/dummy account is reflected as cost sharing in the Personnel Summary & ECRT report. - When entering the Project ID, if the companion account has been formally established in Peoplesoft, then proceed as described above. If the account is merely a dummy account (not a formal Class account established in Peoplesoft), it is recommended to use the same Project ID as the sponsored project account, or a similar Project ID indicating it is a cost share account. This will facilitate easy comparison of the Personnel Summary & ECRT Report with the ECRT system. - When entering the project period, use the same project period as the sponsored project account. - When loading revenue, enter the total cost share commitment. A) Sponsored Project Acct Dummy Cost Share Acct B) Fig. 15 Creation of a dummy account to track committed cost sharing. A) New Account Form data entry. Left: The sponsored project account; Right: the cost sharing dummy account. B) Revenue entry for sponsored project and cost sharing accounts. In this example, the required cost share commitment is 25% of sponsored direct costs. SCSB Research Account Projection Manual 15

19 Chapter 3: Managing Projects Personnel Expenses All personnel related expenses for PI accounts are recorded and tracked in the Personnel Register tab (Fig. 16). These data are queried extensively to generate the Projection, Current Snapshot and Personnel Summary & ECRT Reports. Therefore, in order to standardize data entry, the majority of data in this tab is filled automatically through the Add New Appointment macro. Fig. 16. Sample Personnel Register Unlike the other Registers, the Personnel Register does not allow for filtering or custom sorting of the data. To aid in navigating the register, data for each personnel appointment are grouped automatically and may be collapsed or expanded. In addition, rows may be hidden manually by the user to further reduce the number of rows to navigate through (e.g. To hide appointments to closed accounts). Rows may also be custom formatted to assist in identifying specific appointments or transactions (e.g. Color coding of summary rows). SCSB Research Account Projection Manual 16

20 Chapter 3: Managing Projects Adding Personnel Appointments To add a sourcing appointment to the register, click on the Add New Appointment button located at the top left corner of the worksheet. This will bring up a user form (Fig. 17). Complete the required data fields as described below and click the Create Appointment button. Fig. 17. New Appointment User Form New Appointment Form Data Entry Name: Select the employee to be added to the Register from the dropdown list. If the desired employee does not appear anywhere in the list (it will scroll), close the user form and navigate to the Personnel Data tab and add the individual to the Personnel Base Salary and Fringe Information table. (See Chapter 1, Initial Workbook Setup). Account: Select the applicable account for this sourcing appointment from the dropdown list. If the desired account does not appear anywhere in the list (it will scroll), close the user form and navigate to the Projections tab, and follow the instructions outlined in Chapter 2 to add the new account to the workbook. Start Date: Enter the start date for the sourcing appointment in m/d/yy or m/d/yyyy format. End Date: This field is optional. If left blank, the algorithm will create an appointment for the employee extending to the end of the project. This allows for long-range fiscal planning to avoid the risks of overspending or significant unobligated balances. If populated, the algorithm will create an appointment for the specified period of time only. It is strongly recommended that this field be used ONLY in cases where an individual is only going to be sourced to the project temporarily, AND is not likely to be reassigned to the project again in the future (e.g. for summer interns). Effort: Enter the portion of the employee s salary to be charged to the chosen account in the form of a decimal (i.e. 50% effort/sourcing should be entered as 0.5). SCSB Research Account Projection Manual 17

21 Chapter 3: Managing Projects Appointment Data Grouping Clicking on the Create Appointment button will then generate the necessary data grouping to forecast and track salary and fringe benefit expenditures for the new appointment (Fig.18). Each appointment begins with a Summary Row, followed by Detail Rows for each month of the appointment. The appointment can be collapsed to display only the Summary Row by clicking on the grouping indicator located immediately below the last Detail Row on the left side of the screen. Appointment Descriptors Transaction Data Summary Row Detail Rows Fig. 18. Personnel Appointment Data Grouping. Grey shading indicates Detail Row cells that are locked to preserve data or formulas used in the Reporting tabs. (All Summary Row cells are locked.) The Summary Row provides quick reference for the appointment, displaying the employee Name, current annual salary, account, current FTE sourcing and beginning and end dates of the appointment. It also provides a summary of the total encumbered funds for the current fiscal year as well as the total amounts expended for that individual to date. To aid in identifying specific appointments, it may be beneficial to format the Summary Row of each appointment to color code different individuals or accounts. The Detail Rows carry down the descriptive data and include estimates for monthly salary and fringe benefit expenses. In order to ensure accurate reflection of Personnel data in the reports, cells within the Detail Rows housing data or formulas essential for categorizing or forecasting expenditures are locked. These cells are indicated by grey shading in Fig. 18. Tracking Expenditures Once an appointment has been created in the Register, estimated monthly encumbrances are calculated automatically based on the salary and effort levels indicated in the given Detail Row. Estimated Fringe Benefit encumbrances are calculated based on the fringe benefit schedule included in the Personnel Data tab (See Chapter 1, Initial Workbook Setup). SCSB Research Account Projection Manual 18

22 Chapter 3: Managing Projects For monthly reconciliation, simply enter the total funds actually expended for salary or fringe benefits in the indicated cells within the Monthly Expenditure column (Fig. 19). The Date Reconciled column will populate automatically with the date that a value is entered into the Monthly Expenditure column. The Monthly Adjustments column will automatically populate with the difference between the estimated encumbrance and actual expenditures. Fig. 19. Sample Personnel Register showing reconciled expenditures. Updating Existing Personnel Appointments Beyond monthly reconciliations, a few other fields within a Personnel Appointment data group are likely to need occasional attention/updates. Specific details regarding how to update projections for changes in employee effort/sourcing or base salary are provided in the next sections. When making updates to existing personnel appointments, it is recommended that you provide some comment or description of the update in the Appt Action column (e.g. Moved to R01- InhA ) along with the date change becomes effective in the Date column. These columns provide a quick reference to highlight when these changes occur. The latest entries in these columns will be reflected in the Summary Row. These fields may also be used to provide notes/warnings of to do items such as alerting when an employee needs to be formally reappointed to the account in the PeopleSoft system. Changing Level of Effort/Sourcing In the event that the level of employee effort/sourcing charged to a given account changes, simply navigate to the detail row corresponding to the month that the change will become effective and enter the new effort/sourcing level in the Effort column (Column D). This change will automatically be carried forward to the end of the appointment (Fig. 20), and all projected estimates of salary and fringe benefit encumbrances will be updated automatically. SCSB Research Account Projection Manual 19

23 Chapter 3: Managing Projects Fig. 20. Sample Personnel Register showing change in appointed effort Once created, Detail Rows cannot be deleted. In the event that an employee s effort is to be completely removed from a project, simply enter 0% in the Effort column in the Detail Row corresponding to the month in which the change is effective, and add a note in the Acct Action column. When effort for an individual is set to 0%, the Rec Prd End column data will be cleared, and the Appt End Date field in the Summary Row will update to reflect the end of the last month for which employee effort is recorded (Fig. 21). Fig. 21. Sample Personnel Register showing removal of appointed effort from an account. If the employee is then reappointed to the project account at a later date, it is not necessary to create a new appointment if the initial appointment included the full project period. Instead, simply navigate to the appropriate Detail Row corresponding to the month that the reappointment becomes effective and update the Effort and Appt Action fields as described above. Projected encumbrances and the Appt End Date in the Summary Row will update automatically. Changing Salary When an employee s base salary changes, updates should be made in two locations. First, the salary for the individual should be updated in the Personnel Data Tab (See Chapter 1, Initial Workbook Setup). This will allow the Summary Row of existing appointments to reflect the current SCSB Research Account Projection Manual 20

24 Chapter 3: Managing Projects salary rate, and also ensure that any new appointments for the employee are based on the new salary rate. However, updating the salary in the Personnel Data Tab does not update the Detail Rows of pre-existing appointments to adjust currently projected encumbrances. Second, to update the projected encumbrances on existing appointments, the procedure is entirely analogous to that for updating effort/sourcing levels. Simply navigate to the Detail Row corresponding to the month in which the salary change becomes effective and enter the new salary in the Salary column (Column C). This will update the salary and resulting calculated encumbrances for all subsequent months in the appointment (Fig. 22). Prior months will be unaffected. Repeat these steps for all accounts to which that individual is appointed. Fig. 22. Sample Personnel Register showing change in employee base salary. Other Expenses All other transactions are tracked and reconciled within the Other Transaction Register (Fig. 23). To add transaction data to the table, simply enter the appropriate data in the next available row. The table will automatically resize to accommodate the new transaction and copy down any applicable formulas. This tab remains unlocked to allow the user maximum flexibility in sorting, filtering, notating, &/or applying pivot tables to the data. Data Entry Fields Reference Calculations Report Calculations Fig. 23. Sample Other Transaction Register SCSB Research Account Projection Manual 21

25 Chapter 3: Managing Projects Other Transaction Register Fields Account: Select the appropriate account that has (or will) incur the expense from the dropdown list. Accounts are indicated by Nickname. The dropdown list is derived from the Account List table. If the desired account does not appear in the dropdown list, you must use the Add New Account function from within the Projections tab to load the account into the system (See Chapter 2). This field is used in formulas to subtotal expenses in the Projections & Current Snapshots Reports. Description: Provide a brief description of the transaction. This can be vendor name, catalog number and/or a description of the item purchased. This field is for reference only. Voucher/PO#: Enter the voucher number, PO number, or any other relevant identifier pertaining to the transaction. This field is for reference only. Category: Select the expense type from the dropdown list. This list is populated from the data in the Categories Table within the Account List tab. This field is used in formulas to subtotal expenses in the Projections & Current Snapshots Reports. Date Entered: Enter the date that the transaction encumbrance was entered into the spreadsheet. This is the date that the encumbered amount will appear in the Projection report. Amount Encumbered: Enter the amount committed or encumbered for the transaction. Amount Expended: Once the encumbered expense has been paid in the UTMB accounting system (PeopleSoft), enter the final expended amount in this column. Adjustment: This field automatically calculates the difference between the Amount Encumbered and the Amount Expended, thus reflecting the effect of any discounts or additional charges applied to invoices. This value is provided for reference. Date Reconciled: This field is auto-populated with the date that the final Amount Expended amount is recorded. Amount for Proj Report: This is the Register field directly queried by the Projections Report. If any value is entered in the Amount Expended column, this field reflects the expended value. If the Amount Expended field is blank, this field reflects the value entered in the Amount Encumbered column. Proj Sheet Entry Date: This field returns the month that the transaction will be reflected in the Projections Report. Encumbered transactions will be reflected in the month indicated in the Date Entered column. Expended transactions will be reflected in the month prior to the date indicated in the Date Reconciled column. SCSB Research Account Projection Manual 22

26 Chapter 3: Managing Projects Rec Report Status: This field categorizes the transaction as Projected, Encumbered, or Expended based on the data entered for the transaction. This field is used to categorize expenses in the Current Snapshots Report. Special Scenarios Projecting Expenses Projecting project expenses (beyond Personnel) can significantly reduce the risk of over or underspending on an account. The Current Snapshots and Projections Reports have formulas to forecast expenses for the Supply category based on prior usage without requiring additional Register entries. However, if there are other expenses that can be reasonably predicted (e.g. Graduate Student Tuition), or if the PI wishes to reserve funds for a specific later purchase (e.g. A piece of equipment or a large transgenic animal order), you may enter these in the Other Transaction Register manually at any time. Simply enter a date in the Date Entered column during the month that you anticipate those expenses being incurred and the projected amount of the expense in the Amount Encumbered column (Fig. 24). It is recommended that you either indicate Projected in the description or format the row in such a way (e.g. Bold font &/or color coding), to make these transactions easy to identify when the actual encumbrance is made. Fig. 24. Sample Other Transaction Register showing projected tuition expenses (blue box). When the actual expense is formally encumbered, simply update the Description, Date Entered and Amount Encumbered columns accordingly. FY2015 Outstanding Encumbrances for Pre-existing Accounts For accounts with outstanding encumbrances from FY2015, enter all Education, M&O, Travel and Equipment encumbrances as of 8/31/2015 (fiscal year end date) into the Other Transaction Register as described above. However, in order to reflect accurate balances in the Projection and Current Snapshots Reports, you must use a date between 9/1/2015 and 9/30/2015 as the Date Entered, rather than the actual date that the transactions were encumbered in PeopleSoft. All of these encumbrances will appear in the Projection Report in the month of September. Troubleshooting Although data entry in the Other Transaction Register is quite straight-forward, during beta testing of this system, a few common issues arose causing encumbrance and/or expenditure data to be inaccurately reflected the Projection &/or Current Snapshot Reports. To identify and remedy these issues, take the following steps: SCSB Research Account Projection Manual 23

27 Chapter 3: Managing Projects - Verify that the Account and/or Category match the indicated Account and/or Category indicated in the report exactly. To ensure this is the case, always select these entries from the dropdown menus, rather than typing in the entries manually. - Verify that the date entered for affected transactions is within the correct month and year. - In rare and unpredictable cases, Excel fails to copy down a table formula when a new data row is added to the register table. If all data entry has been entered accurately and the reports are not properly reflecting the anticipated sums, ensure that all formulas are present in the final three columns. If formulas are missing, in each affected column, select a populated cell. Navigate your mouse to the lower right corner of the cell. The cursor will transform to a black cross ( ). Click and drag down the column to copy the missing formula into any empty cells. Updating Revenue Initial estimates of revenue are entered into the Revenue Register when an account is created within the workbook. However, to ensure that the workbook reflects accurate balances and facilitate any needed adjustments to PI spending patterns, these initial estimates must be updated whenever funds are actually received. Receipt of Previously Projected Funds When an anticipated funding increment arrives, it is not necessary to create a new entry in the Revenue Register. Instead, simply update the initial entry corresponding to the budget period for which funds were received by entering the subtotals for each budget category provided to OSP for the budget load (Fig. 25). The sum of these categories will be calculated automatically. In the event that the actual funds received differ from the initial estimate, the Projection and Current Snapshot Reports will be updated automatically to reflect the actual funds received. SCSB Research Account Projection Manual 24

28 Chapter 3: Managing Projects A) B) Fig 25. Updating a prior revenue entry. A) Sample Revenue Register (top) and excerpt of Projection Report (below) at account setup. B) Sample Revenue Register (top) and Projection Report (below) showing partial receipt of funds for budget period beginning 9/1/16. Note Actual Total Budgeted value now reflected in Projection Report Receipt of Off-Cycle Funds In the event that additional funds are received (e.g. Additional task order or NIH releasing additional funds after initial annual NOGA), a new revenue entry should be added to the Register. As when entering the initial revenue estimates, navigate to the next available row immediately below the Register table, and select the appropriate account from the dropdown list. The Register table will resize and copy formulas to accommodate the additional data row. Enter the date funds were received as the Budget Prd Start Date, and complete the Budget Load Category fields as above (Fig. 26). SCSB Research Account Projection Manual 25

29 Chapter 3: Managing Projects Fig. 26. Adding additional revenue. Sample Revenue Register (top) and Projection Report (below) showing receipt of additional funds for XDR project 1/15/2017. Note new revenue now reflected in Projection Report Changes to Project Period Because changes to the Project Period affect the overall structure of the account projections and a number of formulas throughout the workbook, changes affecting the end date of a project must be done through the Update Project Period button located in the upper left corner of the Projections tab (Fig 27). Fig 27. Changes to the project end date must be done through the Update Project Period macro. Extending the Project End Date In order to extend a project end date (e.g. to account for a No Cost Extension), navigate to the Projections tab and click on the Update Project Period button. This will bring up a user form (Fig 28). Select the account you wish to extend (e.g. R01-InhA) from the dropdown list and enter the new project end date. Click the Update Project End Date button within the form and wait. The process should be reasonably quick, but will not be instantaneous. SCSB Research Account Projection Manual 26

30 Chapter 3: Managing Projects Fig. 28. User form to change a project end date The macro will automatically update the Account Information table in the Account Info tab, and will update the Projections tab to extend the account projection with its related formulas and formatting to accommodate the additional number of months plus an additional 90 days to allow for reconciliation of any closing transactions. Once this is done, you may then create the additional personnel appointments in the Personnel Register as described in the Personnel Expenses section of this chapter to project additional personnel expenses. These appointments are not carried forward automatically, as it is expected that such a change in the project will be accompanied by corresponding efforts to adjust burn rate. If the project extension includes receipt of additional funds (e.g. a competitive renewal), the additional revenue should be recorded in the Revenue Register as described previously in the Adding a New Account and Updating Revenue sections. Early Termination of Account In the event of early termination of an account, the procedure is identical to that described above for extending an account. Simply click the Update Project Period button, select the account from the dropdown list, enter the new end date and click the Update Project End Date button at the bottom of the pop up form. The system will update the Account Information table in the Account Info tab, and will update the Projections tab to clear away any formulas or formatted cells for the account corresponding to more than 90 days after the new end date. SCSB Research Account Projection Manual 27

31 Chapter 4: Reporting This workbook contains three standardized reports to assist PIs with project management and effort reporting. For fiscal project management, the Current Snapshot report provides a very broad overview of the burn rate, and project balances for all PI accounts. For additional detail and scenario testing, the Projections detail provides a month by month summary of actual and estimated expenditures, including a detailed breakdown of personnel expenses through the life of the project. If additional transaction level detail is desired regarding supply and other miscellaneous expenditures, the Other Transaction Register allows for sorting, filtering and custom pivot table reports to be generated. The final report provides a person-by-person summary of sourcing and effort to assist in ECRT certification. Projections This is potentially the most powerful of the three reports automatically generated by the workbook for purposes of overall project management, providing a month by month summary of all reconciled, encumbered, and projected revenue and expenses and estimated balances for the entire duration of each of the PI s projects. These data allow for the earliest possible identification of specific issues related to over or underspending on accounts and provide a clear foundation for discussions between the PI and departmental business staff to formulate coherent plans for corrective action and/or to plan for future large purchases (e.g. Equipment) or personnel changes, thus largely preventing the need for significant retroactive reallocations. This report should be provided to PIs on a regular basis, preferably monthly after all accounts have been reconciled, but at a minimum quarterly to prevent the risk of/need for late (>90 day) reallocations. The majority of the data in this report is read-only; however, in order to allow for on-the-fly reporting and limited scenario testing for fiscal planning, the personnel to be included in the projection are freely editable. Report Content Each account is depicted as a framed summary with expenses projected on a timeline through the entire duration of the project (Fig. 29). SCSB Research Account Projection Manual 28

32 Chapter 4: Reporting Fig. 29 Excerpt of sample account projection report. SCSB Research Account Projection Manual 29

33 Chapter 4: Reporting Accounts are indicated by nickname, UTMB Project ID and FRS ID in the upper left corner of each frame. Revenue is indicated in the first data row in green text, followed by information regarding effort and total expense (i.e. Salary + Fringe benefits) for each person to have been supported on the given project, supply expenses, and all other miscellaneous expenditures. A running balance is included as the final row of each projection. All data are pulled directly from the various Register tabs and Account Information table. Revenue Data The revenue row queries the Revenue Register and returns the sum of all revenue received (for current or prior months) or projected based on the sponsor s notice of grant award. Personnel Data Each personnel row is divided into two rows to provide easy assessment of the effect of both effort and expense on resource allocation. Effort: The effort rows query the Personnel Register and return the total level of effort for a given individual assigned to the given account in the given month. There are two caveats to note regarding these data. - In the event that duplicate appointments for an individual have been created in Personnel Register, this report will reflect the TOTAL of all appointments, and may thus result in an inappropriately high effort being reported. To correct this, navigate to the Personnel Register and locate the duplicate appointment and change the effort in the detail rows to 0%. See Personnel Expenses in Chapter 3, Figure X. - Although the report refers to Effort, the data depicted actually reflect the anticipated SOURCING for that individual for the given month. As such, this represents an underestimate of actual effort for any investigator listed with salary above a sponsor-mandated salary cap. Expense: The expense rows query the Personnel Register and return the total expense (salary + fringe benefits) for a given individual assigned to the given account in the given month. For months that have been reconciled, the report will reflect actual expenditures for the month. For other months, the report will reflect the estimated monthly salary and fringe benefit expense. - As with Effort data, duplicate appointments in the personnel register will be reflected in the Projections report as the total of all appointments, even if only one is being reconciled. As such, it will result in an erroneously high burn rate. Supply Data Laboratory consumables are expected to be a regular and predictable expense that measurably affects the burn rate of funds for a particular project. To account for this in fiscal planning, the Projections report includes two separate calculations for supplies. SCSB Research Account Projection Manual 30

34 Chapter 4: Reporting Current & Prior Months: For all current & prior months, the supply row queries the Other Transaction Register and provides the actual total for all entries with initial encumbrances categorized as Supplies with an data entry date within the given month plus the total for any adjustments to past encumbrances to reflect final expenditures. - Note: Encumbered values are reported in the month that they are entered into the Other Transaction Register. Once the transaction has been expended, the encumbered amount is cleared from the Projection Report and the actual expenditure is reflected in the month that it is reconciled. Future Months: For all future months, the supply row reflects the average monthly expenditure for Supplies on that project to date plus any irregular supply entries projected for the given month that may be included in the Other Transaction register. For example, in Fig 30, the PI anticipates placing a large order for Illumina sequencing kits for the InhA project in December 2015, just prior to the end of the project year. To ensure that he saved enough money for this order, a transaction was entered in the Other Transaction Register (Fig 30B). A) Projected Average Expense + Specific Estimated Expense Reconciled Expense Projected Average Expense Adjusted Projected Average Expense B) Fig. 30 Projecting Supply expenses. A) Excerpt of account projection produced in Aug B) Projected supply transaction for a large purchase estimated for December 2015 (indicated by blue circle). Note the reflection of this entry in (A) (red circle) and the subsequent effect on projected average supplies. SCSB Research Account Projection Manual 31

35 Chapter 4: Reporting Other Misc Expense Data Travel, Equipment, Publication, Tuition and other less common expenditures are all much more infrequent that Supplies, and are much less significant in driving the monthly burn rate. As such, these expenses are simply reflected in the Projections report as they occur, with no effort to estimate future expenses on the basis of historical trends. The report simply queries the Other Transaction Register and reports the total encumbrances and adjustments for the given month for all categories other than Supplies. Generating the Report Unlike the other reports described later in this chapter, the Projections report does require some manual manipulation and inspection. Due to the size of the projections to be created and the limitations of Excel macros, complete automation of the report would result in extremely long wait times to run the report, and severely limit any capacity for scenario testing. Required Data Entry/Manipulation The basic skeleton for each account projection (with all necessary formulas) is created automatically when the account is added to the workbook (See Chapter 2: Setting Up a Project). However, the personnel to be included in each projection must be specified manually by selecting the name from the dropdown menus located in the first column of the report (Fig 31). Regardless of whether an individual is appointed to the account in the Personnel Register, no personnel data will be transferred to the Projection Report unless also selected in the Projection Report itself. As such, once a person has been assigned to the account projection and relevant personnel expenditures have been incurred/reconciled, that row should NOT be used for any other individual for the life of the project. If an individual leaves the PI s lab, or is otherwise permanently removed from the account, simply hide the associated rows by selecting them, right clicking and selecting Hide from the menu. SCSB Research Account Projection Manual 32

36 Chapter 4: Reporting A) B) Fig 31. Assigning personnel to an account projection. A) Blank account projection skeleton; B) Close up of personnel section, showing dropdown list. Optional Formatting Color Coding Personnel: To increase the ease of reading the report and to help facilitate rapid identification of which personnel are appointed to which account(s), it is recommended that personnel rows be manually formatted such that the background fill color corresponds to that individual. The worksheet has built-in conditional formatting such that any cell with a value of 0 is automatically filled with a white background. Therefore to color code personnel, simply select the entire rows corresponding to that individual and then select the desired fill color from the Excel Ribbon. For example, in the sample Projection Report shown in Fig. 29, all data related to Bill Turtle s effort and salary/fringe expense are colored green, making it easy to identify when his effort was moved from the Malaria account to the R01 - InhA account. Simplifying the Report View: The Projection report includes a large number of data rows and columns, which can make navigation of the data in Excel or generating easy-to-read PDF or hard copy reports difficult. For example, although the majority of standard research projects support between three (3) and five (5) individuals, the account projection skeleton includes data rows for ten SCSB Research Account Projection Manual 33

37 Chapter 4: Reporting (10) individuals to accommodate personnel turnover and/or larger projects. In addition, the worksheet includes columns for every month between September 2015 and the end of the project. To protect against the loss of data or changes in the various reference formulas in the report, the Projections tab will not allow for rows or columns to be deleted. To simplify/focus the report view, rows or columns that include data no longer relevant for decision making (i.e. unused personnel rows, rows for personnel who have left the institution and/or column data greater than 90 days old) may be hidden by selecting the undesired rows or columns, right clicking, and selecting Hide from the menu. Distributing the Report Due to the number of data columns, this report is best viewed within Excel itself. However if a PDF or hard copy is desired, the default formatting and print settings are designed such that twelve (12) months of data along with the account identifiers and data row labels will fit on a single landscape 8.5 x 14 legal page. Although visualizing the full remainder of all projects is ideal, it is strongly recommended that a printed report include a minimum period of two years, beginning three months prior to the date of report generation. Modifying Report Skeleton To protect against the loss of data or changes in the various reference formulas in the report, the Projections tab will not allow for rows or columns to be inserted or deleted manually. Automated macros have been created to add new accounts (see Chapter 2), add personnel rows to existing account projections or to change a project period for an existing account. Adding Personnel Rows to an Existing Account Projection By default, when the account projection is created sufficient data rows are created to track ten (10) personnel over the life of the project. If at any point in the course of the project additional rows are required (e.g. a training grant or other major project), additional rows may be added using the Add Personnel Rows button located in the upper left corner of the worksheet (Fig. 32). SCSB Research Account Projection Manual 34

38 Chapter 4: Reporting Fig 32. Additional personnel data rows may be added to an account projection using the Add Personnel Rows button. Clicking on this button will bring up a user form (Fig. 33). Select the account you wish to add personnel to from the dropdown list and specify the number of personnel you wish to add. Click the Insert Rows button within the form and wait. The process should be reasonably quick, but will not be instantaneous. Fig 33. User form to change a project end date The macro will automatically insert and format sufficient rows to accommodate the specified number of personnel and update any and all affected formulas in the sheet. There is no limit to either the number of personnel that may be added at a time or the number of times personnel rows may be added to the projection. However, once added, new personnel rows may NOT be deleted. Extending or Terminating an Account Projection To adjust the project period, simply click on the Update Project Period button in the upper left corner, and follow the steps outlined in Chapter 3 in the Changes to Project Period section. The macro will automatically update the Account Information table in the Account Info tab, and extend the specified account projection. Current Snapshots This report provides a simple summary of the status of all of the PI s active accounts as of the day the report is run, and provides an indicator of the current monthly burn rate. This report should be provided to the PIs at least monthly after expenditures have been reconciled. The report is readonly in order to protect formulas. Report Contents Each account is indicated by its Account Nickname and the Project Start and End Dates are indicated on the first line, followed by three summaries of the account status: Current Account Status, Estimated Monthly Expenditures, and Balance Summary (Fig. 34). SCSB Research Account Projection Manual 35

39 Chapter 4: Reporting Account'Snapshots'as'of: 8/13/15 9/1/15 FY2015 Malaria (Project'ID:'P61234) From: 1/1/14 to 12/31/17 Current'Reconcilliation'Summary Estimated'Monthly'Expenditures Annual'Balance'Summary Budgeted Encumbered Expended Balance PERSONNEL: CURRENTEBALANCE: $EEEEE971,534 Salary $EEEEE 750,000 $EEEEEE 18,833 $EEE137,917 $EEE593,250 Nobel,EJim 30.0% $EEEE7,391 Fringe $EEEEE 200,000 $EEEEEEEE4,291 $EEEEEE 29,834 $EEE165,875 Gallegos,EAna 50.0% $EEEE2,342 ESTIMATEDEYEAREENDEBALANCES M&O $EEEEE 200,000 $EEEEEE 26,584 $EEEEEE 45,131 $EEE128,285 Collaborator,ETom 5.0% $EEEEEEE659 PYEEnding 12/31/14 $EE1,124,859 Travel $EEEEEEE10,000 $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEE 10,000 SUPPLIES: $EEEE6,520 PYEEnding 12/31/15 $EEEEE880,392 Other $EEEEEEE15,000 $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEE 15,000 TOTAL: $EE16,911 PYEEnding 12/31/16 $EEEEE657,152 Equipment $EEEEEEEEEEEEEE Y $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEEEEEEEEY EndEofEProject 12/31/17 $EEEEE441,383 Subcontracts $EEEEEEEEEEEEEE Y $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEEEEEEEEY TOTAL: $E1,175,000 $EEEEEE 49,709 $EEE212,882 $EEE912,409 R01'E'InhA (Project'ID:'P65678) From: 7/1/14 to 6/30/17 Current'Reconcilliation'Summary Estimated'Monthly'Expenditures Annual'Balance'Summary Budgeted Encumbered Expended Balance PERSONNEL: CURRENTEBALANCE: $EEEEE228,352 Salary $EEEEE 248,500 $EEEEEE 30,750 $EEEEEE 68,239 $EEE149,511 Nobel,EJim 20.8% $EEEE5,124 Fringe $EEEEEEE92,000 $EEEEEEEE8,376 $EEEEEE 18,363 $EEEEEE 65,261 Gallegos,EAna 50.0% $EEEE2,342 ESTIMATEDEYEAREENDEBALANCES M&O $EEEEEEE90,000 $EEEEEE 20,000 $EEEEEE 66,140 $EEEEEEEE3,860 Turtle,EBill 100.0% $EEEE5,576 PYEEnding 6/30/15 $EEEEEEE29,225 Travel $EEEEEEE10,000 $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEE 10,000 SUPPLIES: $EEEE7,831 PYEEnding 6/30/16 $EEEEEEEEEE 5,525 Other $EEEEEEE27,000 $EEEEEE 25,000 $EEEEEEEE 2,280 $EEEEEEEEEE(280) TOTAL: $EE20,873 EndEofEProject 6/30/17 $EEEEEEEEEE 1,633 Equipment $EEEEEEEEEEEEEE Y $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEEEEEEEEY Subcontracts $EEEEEEEEEEEEEE Y $EEEEEEEEEEEEY $EEEEEEEEEEEEY $EEEEEEEEEEEEY TOTAL: $EEEEE 467,500 $EEEEEE 84,126 $EEE155,022 $EEE228,352 Fig. 34 Sample Account Snapshot Report Current Account Status This section of the account snapshots provides a succinct summary of the immediate account status by expense category, allowing for quick assessment as to the need for any changes in the budget allocation. The Budgeted values are the sum of revenue to date allocated to the given category as indicated in the Revenue Register. Expended and encumbered values are gathered from the Personnel and Other Transaction Registers. For the Salary and Fringe categories, encumbered values reflect only estimates through the end of the current UTMB fiscal year. Estimated Monthly Expenditure Summary This section of the account snapshots provides an estimate of standard monthly expenditures for each project, thus giving a rough measure of the project burn rate. All data for this section of the summary is pulled directly from the Personnel and Other Transaction Registers. The report lists all personnel currently appointed to the project along with their current FTE sourcing and an estimate of the monthly salary and fringe benefit costs for each person. Note that this report reflects personnel SOURCING, not EFFORT. For example, in the sample data presented in Fig. 34, Jim Nobel s salary is above the NIH salary cap. Currently, the R01-InhA project is being charged 20.8% of his salary, but his actual effort to be reported to the NIH is 28.6% or 3.4 personmonths. Also included here is the average monthly spending on supplies to date. This number is calculated by simply summing the amount expended on supply transactions to date and dividing by the SCSB Research Account Projection Manual 36

40 Chapter 4: Reporting number of complete months between the date of the report and either the start date of the project or Sept. 1, 2015, whichever is later. Balance Summary This section includes the current balance as of the date of the report, as well as the reconciled or estimated project year end balances. These data provide a rapid indicator of whether the project is in danger of being over or under spent. When combined with the Estimated Monthly Expenditure Summary, this snapshot enables the PI to make rapid, informed decisions regarding personnel and resource allocation between projects. All data for this section of the report is pulled from the Projection tab. Generating the Report To generate the report, simply click on the Generate Account Snapshots button located at the top of the worksheet, and wait. All previous data will be cleared and replaced with the most current information. The report may then be printed or converted to PDF and sent to the PI. The worksheet is designed such that an account summary should fit within the width of a single portrait 8.5 x11 printed page. However, if this is not the case on your computer, the worksheet protections allow for column widths and row heights to be adjusted manually. Alternatively, you may specify Fit to 1 page(s) wide in either the Layout ribbon or the Print options. All sourcing, salary, and balance data shown are active formulas, so once run, the worksheet will continue to update the account snapshots until the next manual run. This feature allows for quick generation of new snapshots on demand, with two caveats. If there are personnel changes to a project or projects are added or closed between reporting periods, the report must be rerun from the Generate Account Snapshots button. Personnel Summary & ECRT This report serves two separate, yet related, functions. For each individual supported on a PI s projects, it provides a summary of that individual s current sourcing, and also an estimate of how that sourcing translates into effort over a six-month period for purposes of effort certification. At a minimum, a copy of this report should be provided to the PIs four times a year after November, February, May and August expenditures are reconciled to assist them with ECRT reporting. The report is read-only in order to protect formulas. Report Contents A sample report is shown in Fig. 35. The first line of the report indicates the period of time covered by the report. The report period is determined automatically based on the date the report is run according to Table 2. SCSB Research Account Projection Manual 37

41 Chapter 4: Reporting Report Run Date Between: Report Period Covered: Nov 1 - Jan 31 Sep 1 - Nov 30 Feb 1 - Apr 30 Dec 1 - Feb 28 May 1 - Jul 31 Mar 1 - May 31 Aug 1 - Oct 31 June 1 - Aug 31 Table 2: Personnel Summary & ECRT Report Periods Below the reporting period information, a separate table is generated for each individual supported by the PI s projects during the report period. Individuals will appear in the same order they are listed in the Personnel Data tab. Within these tables, information related to current sourcing appears in green cells; information related to completed effort appears in blue cells. ECRT%Period: 9/2014 to 2/2015 Sourcing%data%current%as%of: 8/13/15 Nobel,%Jim Confirm%Employee%fully%sourced%on%other%accounts!!! Current%Sourcing Effort%Reporting Account Project% ID Current% FTE Appointed% Through SepE14 OctE14 NovE14 DecE14 JanE15 FebE15 Agency Cost% Sharing Total% Effort Malaria % 12/31/ % 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 0.0% 30.0% R01565InhA P % 6/30/ % 20.8% 20.8% 20.8% 20.8% 20.8% 20.8% 0.0% 20.8% Total: 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 50.8% 0.0% 50.8% Gallegos,%Ana Current%Sourcing Effort%Reporting Account Project% ID Current% FTE Appointed% Through SepE14 OctE14 NovE14 DecE14 JanE15 FebE15 Agency Cost% Sharing Total% Effort Malaria % 12/31/17 0.0% 0.0% 0.0% 0.0% 50.0% 50.0% 16.7% 0.0% 16.7% R01565InhA P % 2/28/15 0.0% 0.0% 0.0% 0.0% 50.0% 50.0% 16.7% 0.0% 16.7% Total: 100.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 33.3% 0.0% 33.3% Turtle,%Bill Current%Sourcing Effort%Reporting Account Project% ID Current% FTE Appointed% Through SepE14 OctE14 NovE14 DecE14 JanE15 FebE15 Agency Cost% Sharing Total% Effort Malaria % 12/31/ % 100.0% 100.0% 100.0% 0.0% 0.0% 66.7% 0.0% 66.7% R01565InhA P % 6/30/17 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 33.3% 0.0% 33.3% Total: 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.0% 100.0% Figure 35. Sample Personnel Summary & ECRT Report Current Sourcing Data This section (Fig. 36) of each table lists all PI accounts to which that individual is/was appointed to during the covered ECRT period by both nickname and UTMB Project ID. The next column includes the current sourcing data for that individual as of the date the report is viewed/printed. If the total FTE sourcing is less than 100%, a warning to confirm Employee sourcing is displayed. The final column within this section of the report displays the projected end date of the individual s appointment to that project. SCSB Research Account Projection Manual 38

42 Chapter 4: Reporting Nobel,%Jim Confirm%Employee%fully%sourced Current%Sourcing Account Project% ID Current% FTE Appointed% Through SepE14 Malaria % 12/31/ % R01565InhA P % 6/30/ % Total: 50.8% 50.8% A) B) Turtle,%Bill Current%Sourcing Account Project% ID Current% FTE Appointed% Through Malaria % 12/31/14 R01565InhA P % 6/30/17 Total: 100.0% Figure 36. Sample Sourcing Summaries from Personnel Summary & ECRT Report. A) Sample showing an individual with less than 100% sourcing documented in the Personnel Register. Note the warning text above the table. B) Sample showing an individual who has been moved from one account to another during the reporting period. Note the Appointed Through date on the Malaria project. Effort Reporting Data This section (Fig. 37) of each table estimates the EFFORT over the six-month ECRT Reporting period to be reported, accounting for any applicable salary caps. Nobel,'Jim Confirm'Employee'fully'sourced'on'other'accounts!!! Current'Sourcing Effort'Reporting Account Current' FTE Sep>14 Oct>14 Nov>14 Dec>14 Jan>15 Feb>15 Agency Cost' Sharing Total' Effort Malaria 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 30.0% 0.0% 30.0% R01%6%InhA 20.8% 28.6% 28.6% 28.6% 28.6% 28.6% 28.6% 20.8% 7.8% 28.6% Total: 50.8% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 50.8% 7.8% 58.6% Gallegos,'Ana Current'Sourcing Effort'Reporting Account Current' FTE Sep>14 Oct>14 Nov>14 Dec>14 Jan>15 Feb>15 Agency Cost' Sharing Total' Effort Malaria 50.0% 0.0% 0.0% 0.0% 0.0% 50.0% 50.0% 16.7% 0.0% 16.7% R01%6%InhA 50.0% 0.0% 0.0% 0.0% 0.0% 50.0% 50.0% 16.7% 0.0% 16.7% Total: 100.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 33.3% 0.0% 33.3% Turtle,'Bill Current'Sourcing Effort'Reporting Account Current' FTE Sep>14 Oct>14 Nov>14 Dec>14 Jan>15 Feb>15 Agency Cost' Sharing Total' Effort Malaria 0.0% 100.0% 100.0% 100.0% 100.0% 0.0% 0.0% 66.7% 0.0% 66.7% R01%6%InhA 100.0% 0.0% 0.0% 0.0% 0.0% 100.0% 100.0% 33.3% 0.0% 33.3% Total: 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 0.0% 100.0% Figure 37: Sample Effort Reporting data from the Personnel Summary & ECRT Report. A) Example showing effort calculation with applicable salary cap in the R01 - InhA account. B) Example showing effort calculation for an employee hired in the middle of an effort reporting period. C) Example showing effort reporting for an employee who was moved from one project to another during the effort reporting period. In the light blue fields, the worksheet compares the amount expended in salary for that individual in the given month as reported in the Personnel Register with their institutional base salary and with any applicable salary caps as indicated in the table in the Account List tab, and reports the total percent effort for the given project during the given month. In most cases, this should match the sourcing level for that month; however, if an individual s base salary is over the salary cap, the percent effort indicated will be greater than the level sourcing. Because Federal rules stipulate that SCSB Research Account Projection Manual 39

43 Chapter 4: Reporting effort reporting should only reflect actual effort spent, the report will not consider encumbered salary and will return 0.0% effort for any month that has not been reconciled. The dark blue fields provide a summary of the overall effort for that individual over the six month period. The total effort column reflects the simple average of the depicted monthly effort data. The Agency column computes the actual portion of the individual s expended base salary over the three month period charged to the account. The Cost Sharing column represents the simple difference between Total Effort and that charged to the Agency. Generating the Report To generate the report, simply click on the Run Effort Report button located at the top of the worksheet, and wait. Depending on the number of personnel, this process can be very slow, and all Excel functions will be inaccessible while it runs. As with the Snapshot report, all previous data will be cleared and replaced with the most current information. The report may then be printed or converted to PDF and sent to the PI. The worksheet is designed such that an individual s summary should fit within the width of a single landscape 11 x8.5 printed page. However, if this is not the case on your computer, the worksheet protections again allow for column widths and row heights to be adjusted manually. Alternatively, you may specify Fit to 1 page(s) wide in either the Layout ribbon or the Print options. All sourcing and effort data shown are active formulas, so once run, the worksheet will continue to update the summaries until the next manual run. This feature allows for quicker generation of effort reports on demand, with similar caveats as for the Account Snapshot report. If new personnel are added to the PI s group or if an individual s sourcing is moved to a project to which that individual has not been previously appointed, the report must be rerun from the Run Effort Report button. Report Limitations & Trouble Shooting Reporting Period The macro encoding the report content does not offer the option of custom report periods at this time. As such it is strongly recommended that the report be run either during the last month of the ECRT period (i.e. November. February, May or August) or very early in the following month prior to account reconciliation in order to ensure that all covered personnel and accounts are included in the report. If the report is run prior to reconciliation, the unreconciled months will initially appear as 0.0% effort, but will update to reflect expended effort once the final expenditures are entered in the Personnel Register. If this is not possible for some reason, the report period can be changed manually after the report is run by entering the desired report starting date in the sheet (Cell D1, Fig. 38) directly, but doing so will overwrite the formula governing the reporting period, and the report will have to be re-run SCSB Research Account Projection Manual 40

44 Chapter 4: Reporting from the Run Effort Report button the next reporting period regardless of whether or not there were significant personnel changes. Figure 38. Manually adjusting reporting period Manually specifying a report start date will update the dates for which personnel effort is calculated, but will not generate any additional tables for personnel or table rows for accounts covered in the revised reporting period that are not actively appointed in the default period. Effort for these individuals or projects must be computed manually and provided to the PI separately. In addition personnel or accounts that were applicable in the default period, but not in the revised reporting period will return the #N/A error. These errors should not affect Current FTE sourcing totals or individual account effort calculations, but will prevent the report from computing total monthly and report period personnel effort. Missing Accounts or Cost Shared Effort This workbook has no formal mechanism for tracking cost shared effort commitments on a project other than those arising as part of a sponsor-mandated salary cap being applied. If you or your PI(s) wish to track such commitments with this system, a dummy account must be created in the spreadsheet with a different name (e.g. Malaria - Cost Share) and with UTMB as the sponsor, but for convenience in comparing this summary with the ECRT reporting system with the same or similar Project ID as the sponsored account. Personnel should then be appointed to the dummy account according to the specified commitments and expenditures recorded against it each month. Monthly total effort will be calculated as described above, but Agency effort will be forced to 0.0% (Fig. 39). Nobel,'Jim Confirm'Employee'fully'sourced'on'other'accounts!!! Current'Sourcing Effort'Reporting Account Project'ID Current' FTE Appointed' Through SepC14 OctC14 NovC14 DecC14 JanC15 FebC15 Agency Cost' Sharing Total' Effort Malaria&CS P61234/CS 30.0% 12/31/ % 30.0% 30.0% 30.0% 30.0% 30.0% 0.0% 30.0% 30.0% R01&/&InhA P % 6/30/ % 28.6% 28.6% 28.6% 28.6% 28.6% 20.8% 7.8% 28.6% Total: 50.8% 58.6% 58.6% 58.6% 58.6% 58.6% 58.6% 20.8% 37.8% 58.6% Fig. 39 Example of Cost Shared Effort. In this example, effort for the Malaria project is recorded in a CS dummy account set up with UTMB as the sponsor. All effort is recorded as Cost Sharing. This example also shows the case of cost sharing resulting from application of an NIH Salary Cap. SCSB Research Account Projection Manual 41