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UNMC Advance Account Form

By Floyd Black,2014-06-28 11:14
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UNMC Advance Account Form ...

    UNMC Advance Account Form

    Sponsored Programs Administration (SPA) encourages investigators to carefully consider the risks involved with establishing an advance account. If charges to the account are disallowed by the sponsor, the department will be required to cover the incurred costs. Please contact the appropriate SPA administrator before completing the Advance Account

    Form.

General Information

    ; Principal Investigator:

; Project Title:

; Sponsor:

; Preparer: Phone:

Account Information

    ; Anticipated Award Date: Requested Start Date for Advance Account:

; Estimated preaward spending amount:

; Account Codes: Provide appropriate account codes for the sponsored project.

    ; Alternate Cost Center: Provide an alternate cost center number for use if no award is issued or preaward spending is

     denied. The alternate cost center should not be a 34, 35 or 36 account (e.g. a sponsored project account). Appropriate

     cost centers include 31, 32, 33 or 37 accounts (e.g. a nonsponsored project account). SPA will not setup the advance

     account without an alternate cost center. NOTE: Non-competitive renewals do not require an alternate cost center.

    ; On a separate sheet of paper, provide an explanation for why the costs are necessary for conduct of the project and

    an assurance that the costs are allowable under the award.

If the award is issued, the WBS number will remain the same, changing from temporary to permanent.

    If no award is issued, the department is responsible for transferring the charges from the advance account onto the alternate, nonsponsored account listed on the advance account form. Sponsored Programs Accounting will terminate the advance account upon notification from SPA.

If the sponsor denies any preaward spending for any reason (e.g., non-allowable costs), the department is

    responsible for transferring the charges onto the alternate, nonsponsored account listed on the advance account request form. SPA will ensure the charges are monitored.

    Required Signatures

Agreed: _____________________________________________ Date: _______________________

     Principal Investigator

Agreed: _____________________________________________ Date: _______________________

     Department Chair/Unit Director

Agreed: _____________________________________________ Date: _______________________

     Dean of the College or Designee

    Submit to SPA at Academic & Research Services 3010 or Zip 7835

(For UNMC completion only) Approved Not approved

______________________________________ ________________________

    UNMC Administration Date

    UNMC Instruction Guide

    for

    Advance Account Guidelines

Purpose

    UNMC administration has authorized the use of advance accounts to support Principal Investigators efforts to manage sponsored projects. This document outlines the procedure involved in establishing, charging and monitoring the account.

Background

    An advance account is assigned to a sponsored project before the award process is completed. Approval to open an advance account includes authorization to incur costs outside of the official project start and end dates. Advance accounts are zero balance accounts, meaning departments will be spending in deficit until the award is active.

Advance accounts might be appropriate if:

    ; The project start date occurs before the award process has been completed.

    o A contract is in negotiation and has yet to been signed by all parties.

    o Awards or subcontracts are delayed pending finalization by the sponsor or the federal government.

Roles and Responsibilities

    ; Principal Investigator (or designee):

    o Contact appropriate Sponsored Programs Administration research administrator before starting the form

    o Prepare Advance Account Form

    o Obtain signatures

    o Route to Sponsored Programs Administration

    ; Department Head (or designee):

    o Accept the financial risk in the event the award is not made or the start date changed

    ; Dean:

    o Approve the advance account, recognizing potential risks

    ; Sponsored Programs Administration:

    o Evaluate the request

    ; Contact sponsor to determine advance account eligibility, if appropriate

    ; Estimate financial risk

    ; Identify restricted accounts (e.g. object codes)

    o Contact Sponsored Programs Accounting to set up advance account

    o Ensure the charges are monitored

    ; Sponsored Programs Accounting:

    o Create and/or terminate the advance account upon notification from Sponsored Programs Administration

    o Share responsibility with Sponsored Programs Administration to ensure the charges are monitored

    ; Departmental Staff:

    o Monitor the spending account, both duration and criteria for the account

Procedure

1. Evaluate the risk involved in establishing an advance account PIs and departments

    Sponsored Programs Administration encourages investigators to carefully consider the risks involved with establishing

    an advance account. If charges to the account are disallowed by the sponsor, the department will be required to cover

    the incurred costs. Please contact the appropriate research administrator before completing the Advance Account

    Form.

Potential Risks:

    ; All sponsors: the sponsor may not allow these accounts or may refuse to pay costs incurred before the start date

    of the award. Sponsored Programs Administration will attempt to minimize this risk by contacting the sponsor

    before approving the request.

    ; Business, associations, foundations:

    1. The sponsor may have a policy that the start date of the project is the date of final signature (i.e. spending

    cannot begin until the award or contract is fully signed). The sponsor's policy supersedes the University's

    policy.

    2. The Principal Investigator may assume the start date will be the same as the date listed on the proposal

    or may have an informal agreement to begin on a certain date. The sponsor, however, may not process

    the award contract on a timely basis. If the contract arrives at the University with a start date that is later

    than the proposed or assumed start date and the sponsor will not backdate the contract, then advance

    account charges are not allowable.

    Be careful using an advance account for subcontracts where an UNMC Principal Investigator is subcontracted by another organization. The issues above need approval from both the organization and the primary sponsor.

2. Ensure criteria for establishing the account are met PIs and departments

    ; The project should have a proposal and the appropriate internal forms (e.g. routing, budget, conflict of interest),

    fully processed through Sponsored Programs Administration

    ; The Principal Investigator should have assurance from the sponsor that the award will be made

    o If assurance cannot be made, the Principal Investigator assumes the risks involved ; The department should accept the financial risk in the event the award is not made or the start date is changed

3. Determine allowable expenses PIs and departments

     All preaward costs should meet the following criteria in order to be charged to the account: ; Allocable: The cost should have a direct benefit and be directly attributable to the project or activity being

    performed

    ; Allowable: Costs should be allowed by University and sponsor policies

    ; Reasonable and necessary for the performance of the project

    ; Expenses should be charged in accordance with the sponsor's regulations

    ; While sometimes appropriate, cost transfers from one budget period to the next solely to cover cost overruns are

    not allowable

    ; Preaward costs must be incurred within the timeframe allowed by the sponsor (e.g. 90 days for NIH)

4. Request an Account PIs and departments

; Prepare the Advance Account Form

    o This form provides approvers with:

    ; The information they need to review the request

    ; An explanation for why the costs are necessary for conduct of the project

    ; An assurance that the costs are allowable under the award

    ; Forward the form for approval to:

    1. Department Head (or designee)

    2. Dean (or designee)

    ; After the form is approved, send it to the appropriate research administrator in Sponsored Programs

    Administration for evaluation

5. Evaluate request Sponsored Programs Administration

     The research administrator will:

    ; Evaluate the request to make sure it includes the necessary information

    ; Contact the sponsor regarding the request

    ; Establish a temporary WBS number

    ; Notify the Principal Investigator and department administrator

    NOTE: The effective date of the advance account will be the date the Principal Investigator supplies on the request form (anticipated start date).

6. Monitor the advance account PIs, departments, Sponsored Programs Administration

; Expenditures:

    o Departmental and UNMC staff should review financial reports to ensure preaward expenditures meet the

    criteria outlined above

    o Departmental staff should monitor the duration and spending levels of the advance account

    ; If spending appears to be excessive, spending authority may be stopped or charges may be

    moved onto the nonsponsored account

    ; Duration (the number of days since an account has been active; an unusually long period of time indicates there

    may be problems with the award):

    o Departmental and UNMC staff should monitor the duration of the account. If the account has been

    established for an excessive period (e.g., more than 90 days), staff should follow up with the sponsor or

    the Principal Investigator to ensure the funds will be forthcoming

    o Research administrators in Sponsored Programs Administration will monitor the duration of advance

    accounts and request explanations or facilitate closing of unfunded accounts

    7. Reconcile the advance account to the award upon start date or finalization Departments,

     Sponsored Programs Administration and Sponsored Programs Accounting

    ; If the award is issued, the WBS number will remain the same, changing from temporary to permanent ; If no award is issued, the department is responsible for transferring the charges from the advance account onto

    the alternate, nonsponsored account listed on the advance account form

    o Sponsored Programs Accounting will terminate the advance account upon notification from Sponsored

    Programs Administration

    ; If the sponsor denies preaward spending for any reason (e.g., non-allowable costs), the department is

    responsible for transferring the charges onto the alternate, nonsponsored account listed on the advance account

    form

    o Sponsored Programs Administration will ensure the charges are monitored

Advance Account Charge Codes

    Group_Name Account Description ACID Benefits 519100 Retirement Contribution 102 Benefits 519101 Federal - Retirement Contribution 103 Benefits 519200 FICA Contribution 104 Benefits 519201 Federal- Medicare Contribution 105 Benefits 519300 Health Insurance Contribution 106 Benefits 519301 Federal - Health Insurance Contribution 107 Benefits 519302 State - Health Insurance Contribution 108

    Graduate Assistant Health Insurance

    Benefits 519310 Contribution 109 Benefits 519400 Life Insurance Contribution 110 Benefits 519401 Federal - Life Insurance Contribution 111 Benefits 519500 Non-Payroll Retirement Contribution 112 Benefits 519510 Non-Payroll Health Insurance Contribution 113 Benefits 519520 Non-Payroll Life Insurance Contribution 114 Benefits 519600 Staff Remissions 115 Benefits 519700 Unemployment Compensation 116 Benefits 519800 Workers Compensation 117 Consultant 521900 Conference Expense 7 Consultant 526001 Contracted Service - Travel Expense 8 Consultant 526002 Contracted Service - Salary Reimbursements 9 Consultant 526003 Contracted Service - Scholarly Publication 10 Consultant 526100 Contracted Service - Data Processing Service 13 Equipment 553400 Medical Equipment 81 Equipment 553401 Major Equipment-Medical 82 Equipment 553410 Medical Equipment Lease/Purchase 83 Equipment 553800 Research Equipment 84 Equipment 553801 Major Equipment-Research 85 Equipment 553810 Research Equipment Lease/Purchase 86 Exempt 521894 IRB Fees - UNMC Interdepartmental 6 Govt Aid 562300 Taxable Stipends 87 Govt Aid 562400 Dependency Allow Stipends 88 Govt Aid 562500 Nontaxable Stipends 89 Govt Aid 562600 Student Training Travel 90 Govt Aid 562700 Student Tuition 91 Operating 521501 Regional Advertising 1 Operating 521502 National Advertising 2 Operating 521503 Promotional Publishing 3 Operating 521505 Printing 4 Operating 521506 Publications 5 Operating 526400 Medical and Clinical 14 Operating 526403 Medical/Clinical Contractual Services 15 Operating 526700 Laboratory Fees 16 Operating 526902 Research Study Participant 17 Operating 526980 Promotional Services 18 Operating 527100 Animal Care Services 19 Operating 527101 Animal Care - Medication 20 Operating 527102 Animal Care-Environmental Services 21 Salary 511100 Faculty - Permanent 97 Salary 511200 Faculty - Temporary 98 Salary 513100 Managerial/Professional - Permanent 118 Salary 513200 Managerial/Professional - Temporary 119 Salary 515100 Other Academic - Permanent 120

    Salary 515200 Other Academic - Temporary 121 Salary 516500 Student Hourly 100 Salary 516600 Work Study Wages 101 Salary 517100 Other-Permanent 92 Salary 517200 Other-Temporary 93 Salary 517300 Overtime 122 Salary 517400 Shift Differential 123 Salary 517500 Other Compensation 124 Subcontract 526004 Contracted Service - Sub-Contract Payment 11 Subcontract 526005 Contracted Service - Subcontract - Indirect Cost 12 Supplies 531505 Animal Supplies 22 Supplies 532100 Medical Supplies 23 Supplies 532300 Cylinder Gas 24 Supplies 532301 Cylinder Gas-Liq Oxygen 25 Supplies 532302 Cylinder Gas-Helium 26 Supplies 533100 Research and Lab Supplies 27 Supplies 533101 Chemicals/Solvents/Enzymes 28 Supplies 533102 Radioactive Materials 29 Supplies 533103 Research & Lab Equipment Parts 30 Supplies 533200 Glassware/Plasticware 31 Supplies 533300 Research Lab Access 32 Supplies 533400 Research Diet Prod 33 Supplies 533500 Miscellaneous Lab Supplies 34 Supplies 533600 Tissue Culture Supplies 35 Supplies 533700 Research & Lab Supplies Eppley 36 Supplies 533703 Lab Animal Purchases 37 Supplies 533706 Lab Animal-Feed/Bedding 38 Supplies 533909 Research and Lab Supplies - Other 39 Supplies 533910 Research Equipment Under $5000 40 Supplies 533995 Research and Lab Supplies - Other 41 Supplies 533996 Research and Lab Supplies - Other 42 Supplies 533997 Research and Lab Supplies - Other 43 Supplies 533998 Research and Lab Supplies - Other 44 Supplies 533999 Research and Lab Supplies - Other 45 Travel 541100 Board and Lodging 46 Travel 541200 Commercial Fares 47 Travel 541300 University/State Fares 48 Travel 541400 Mileage Allowance 49 Travel 541500 Miscellaneous Travel Expense 50 Travel 541600 Travel - Phone Expense 51 Travel 541700 Travel - Conference Expense 52 Travel 541800 Travel - Vehicle Rental 53 Travel 541900 Taxable Meals in Excess of IRS Allowance 54 Travel 542100 Board and Lodging In-state 55 Travel 542200 Commercial Fares In-state 56 Travel 542300 University/State Fares In-state 57 Travel 542400 Mileage Allowance In-state 58 Travel 542500 Miscellaneous Travel Expense In-state 59 Travel 542600 Travel - Phone Expense In-state 60 Travel 542700 Travel - Conference Expense In-state 61 Travel 542800 Travel - Vehicle Rental In-state 62 Travel 542900 Taxable Meals Excess of IRS Allow In-state 63 Travel 543100 Board and Lodging Out of State 64 Travel 543200 Commercial Fares Out of State 65 Travel 543300 University/State Fares Out of State 66

    Travel 543400 Mileage Allowance Out of State 67 Travel 543500 Miscellaneous Travel Expense Out of State 68 Travel 543600 Travel - Phone Expense Out of State 69 Travel 543700 Travel - Conference Expense Out of State 70 Travel 543800 Travel - Vehicle Rental Out of State 71

    Taxable Meals Excess IRS Allowance Out of

    Travel 543900 State 72 Travel 544100 Board and Lodging - Foreign 73 Travel 544200 Commercial Fares - Foreign 74 Travel 544300 University/State Fares - Foreign 75 Travel 544400 Mileage Allowance - Foreign 76 Travel 544500 Miscellaneous Travel Expense - Foreign 77 Travel 544600 Travel - Phone Expense - Foreign 78 Travel 544700 Travel - Conference Expense - Foreign 79 Travel 544800 Travel - Vehicle Rental - Foreign 80

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