To define the standard process for preparing fiscal and non-fiscal invoices and reports. The following work instructions and related job aids define the standard business process. Any deviations from any of these processes need to be summarized on the supporting backup documentation. The expectation is that all interim invoices and financial reports are submitted by the sponsor's due date. The Team Lead should be promptly notified in the event circumstances arise which prevent the interim invoice or financial report from being submitted on-time.
The ERA ORSPA AMT personal page is used to track Fiscal and non-Fiscal reporting requirements, also known as Deliverables. To See your Deliverable Schedule: Click on ‘My Deliverable’ and then check the box for ‘Due This Month’
Financial Services performs the financial "month end close" in Financial Management System typically within the first week of every month. "Month end close" needs to occur before working on specific types of invoices because expenses and encumbrances for the previous month will be finalized in the ASU Financial System therefore invoices and financial reports will reflect accurate financial data.
Anticipated “Month end close” dates can be confirmed by checking the Advantage Calendars
Fiscal reporting requirements may include but are not limited to: ASU Invoices, ASU Financial Reports, Federal Invoices SF 270, Federal Financial Reports SF 425, Grant Performance Reports ED 524, Invoices and Financial Reports in the sponsor format, and Cost Sharing Reports. Non-Fiscal reporting requirements may include but are not limited to: Intellectual Property Reports and Property Reports.
1. In ERA Awards, verify the award status.
• For awards in an At Risk state, skip to Invoice Not Required for instructions. An award in an at-risk state will have data in the At Risk field of the Budget Information section (including $0.00) of the Information tab, and the ASU End Date will not match the Obligated End Date. Please note that awards can say “Active” in ERA but still be At Risk.
• For awards in an Active state, in the Budget Information section of the Information tab, verify the At Risk field is blank and the ASU End Date Matches the Obligated End Date. Move on to step 2 if account(s) being invoiced/reported meet these requirements. Otherwise, AMT GCO should review account(s) to determine whether expenses and the billing period are within the approved award amount and Period of Performance. Go to Prepare and submit invoices or financial reports if expenses are within the allowable amount and period. Otherwise, skip to Invoice Not Required.
2. In ERA, verify the payment basis (Information tab).
• For fixed-price awards, go to Prepare and submit invoices or financial reports.
• For awards funded on the cost-reimbursable basis, review G210-W report(s) for the reporting period for all accounts listed on the “Money and End Dates” tab to review expenses and determine which scenario below applies:
• Scenario 1: Award account(s) has/have zero expenses, skip to Invoice Not Required.
• Scenario 2: Award account(s) has/have no new expenses for the reporting period.
Open the folder “Submitted Invoices and Financial Reports,” locate the last invoice and determine the last invoice period. When the last invoice period and the current reporting period are 2 or more months apart, compare the total expenses for the current period against the amount billed to date:
Total expenses for the reporting period exceed the billed amount, go to Prepare and submit invoices or financial reports.
No change from the previous billed amount, skip to Invoice Not Required.
• Scenario 3: Total revenue received exceed total expenses, skip to Invoice Not Required.
• Scenario 4: Award account(s) has/have new expenses for the reporting period go to Prepare and submit invoices or financial report.
AMT GCOs: Locate the Deliverable task in ERA and mark the invoice as Not Required.
STUDENTS: Follow process below.
!. Open the Deliverable task in ERA in the mode. In the Queue, re-assign the Deliverable task to *Officer*. In the Completion Comments field (20.0), begin the comment with your initials and "Awaiting 2nd review," then type the reason for not invoicing (examples, "At-risk account," "Account has no expenses," "Account has no unbilled expenses," "Revenue exceeds expenses"), change the Status to "Open - Awaiting Second Review," and click "OK."
2. The account GCO reviews G210-W report(s) in Web Reports and verifies the invoice is not needed:
- Invoice is not required: In ERA, GCO changes the Status from "Open - Awaiting Second Review" to "Not Required" and clicks "OK."
- Invoice is required: In the ERA Completion Comments field (20.0), GCO provides brief billing instructions, changes the Status to “Open – Pending” and moves the task to the *Student* queue.
In efforts to support the ASU Sustainability Mission, throughout the remainder of this work instruction, "E-PROCESS" will appear to notify the preparer that an optional electronic process is available when preparing the backup documentation for an invoice or financial report.
Determine if invoice or financial report is the first, interim or final. Check the Comments column in ERA for submission information before completing an invoice or financial report.
• For first, go to "Prepare first invoices or financial reports".
• For interim, go to "Prepare interim invoices or financial reports". Previously submitted invoices or financial reports, can be found in SharePoint Award > Agency Org > Submitted Invoices and Financial Reports folder.
• For final, go to WI-CP-10 Final Invoice/ Financial Report Preparation Instructions.
1. Review the award agreement to verify the following information is accurate in ERA: award period, sponsor award number, prime agreement number, award amount, payment method, award title and reporting requirements. Make corrections as necessary
- STUDENTS are not required to perform this step. The assigned GCO will complete this step as part of the 2nd review of the invoice/report.
2. Locate invoice or report template in ACCTG > Financial Reporting and Invoicing folder and save copy of template in SharePoint Award > Agency Org > Working File. Name of file should be Agency Org followed by the template name (ex: LMS0435 Simplified ASU Invoice). In the case of sponsor-specified invoice/report template not included in the award agreement, follow the award instructions to obtain a copy or contact the sponsor.
- When deciding which ASU template to use, the decision should be based on the level of reporting detail required by the sponsor.
- Standard invoice templates include, but are not limited to: ASU Invoices, SF 270, SF 1034-1035, ABRC Quarterly Expenditure Report, and Space Telescope Science Institute Invoice.
- The ASU Simplified Invoice format is generally the recommended template for billing purposes however the maximum number of accounts being billed should be limited to three for monthly billings This template should only be used when current & cumulative expenses exactly match the G210(s) being included on the invoice and the sponsor has not stipulated the use of their own invoice or request a more detailed ASU invoice.
- Standard financial report templates include, but are not limited to, ASU Financial Report and SF425 (replaces SF269 and SF272) and ED524B Cover Sheet.
- Foreign currency invoice templates are available for projects where billing must be completed in currency other than the US dollar. A Foreign Currency Reconciliation Report Template is also available to reconcile invoices against payment received after exchange rate is applied (ACCTG > Financial Reporting and Invoicing > Internal Forms).
3. Complete invoice/report header information. The majority of these fields are in blue font if a template from the ACCTG > Financial Reporting and Invoicing folder is being used.
4. Proceed to step 5 for Preparing Simplified Invoices or step 6 for preparing all other Invoices or Financial Reports.
1. Open invoice/report template located in SharePoint Award > Agency Org > Working File.
2. Right-click on the most recent worksheet tab in the Excel file, select "Move or Copy", click the "Create a Copy" box, and then click OK. The invoice number noted on the newly-created worksheet tab should update automatically.
3. Update invoice/report header information. Updates to the invoice/report number and invoice/report period are always required.
4. When the template calculates current period expenses, copy and paste the cumulative expense column (as values) to the "Previous Expenses" column. The “Current Expenses” column should zero out if done correctly.
5.1. Print the G210-W reports for each account and each month being included on the invoice. Do not highlight anything on these reports or make manual corrections as they will be included as part of the invoice.
5.2. Enter cumulative direct and facilities and administrative (F&A) costs from G210-W reports for all accounts being billed in the Cumulative Billing column.
5.3. The Current Billing will auto-calculate so verify it totals to the sum of "Expenditures Current Period" on the G210-W reports.
6.1. Print appropriate backup documentation from Advantage Web Reports for the last month of the reporting period after the Month-End Close. Depending on sponsor's reporting requirements, additional reports can be obtained from the Advantage Web Reports, iAward Tool or SuperReports (ex. 611E-W, payroll detail). At a minimum, the following documents should be printed:
- The G210-W report should be printed for all accounts being included on the invoice/report.
- The 400-W report should be printed for all accounts which are not setup specifically for an ASU-issued subaward. F&A exclusions on subaward accounts can be determined directly from the account's G210-W report.
E-PROCESS 6.1. Print to PDF the G210-W, 400-W and any other reports needed and save in a temporary location on your computer’s desktop.
6.2. On 400W report(s), highlight direct costs excluded from F&A base. For subaward accounts, highlight F&A exclusion on G210-W report. See F&A sitelet for more information on F&A exclusions.
E-PROCESS 6.2. Go to the temporary location on your computer where the PDF copies of the G210-W and 400-W reports were saved. Using the Adobe Acrobat ‘highlight text’ tool, highlight direct costs excluded from F&A base on 400-W report(s). For subaward accounts, highlight F&A exclusions on G210-w report. Save changes.
NOTE: Any adjustments made to direct costs (i.e. unallowable expenses, allowable post-term expenses) on any account should be written in the blank space on the account's G210-W report in the following format.
E-PROCESS NOTE: Use the Adobe Acrobat ‘typewriter’ or ‘add or edit text box’ tool to record adjustments made to direct costs within the blank space on the account’s G210-W report. Save changes.
Direct Cost Reconciliation Summary
TDC Period Ending MM/DD/YY
- Unallowable Expenses (posted during report period)
+ Allowable Post-Term Expenses
= TDC Adjusted (should match TDC shown on F&A Reconciliation Sheet for this account)
6.3. Reconcile F&A. Required for awards with multiple accounts (regardless if F&A is charged) and for awards with a single account that charge F&A.
6.3.1. For initial F&A Reconciliation, find the appropriate template in ACCTG > Financial Reporting and Invoicing > Internal Forms and save in Working File folder in Sharepoint Award Folder. Each account must have its own line on the F&A Reconciliation Worksheet, clearly labeled and should match the direct costs highlighted on the G210-W reports.
NOTE: For ASUF awards, see ASUF Awards Job Aid on Quality Management SharePoint.
6.3.2. For interim F&A Reconciliation, right-click on the most recent worksheet tab in the Excel file, select "Move or Copy", click the "Create a Copy" box, and then click OK.
6.3.3. The newly-created worksheet tab should be renamed to the end date of the reporting period (ex. MM-DD-YY).
6.3.4. On the new worksheet tab, enter/update information in grey fields. Exclusions fields should tie to number(s) highlighted 400-W report(s). Verify that Budget Total matches the ERA Obligated total and the budget balance is positive.
6.3.5. Print the F&A Reconciliation Worksheet.
E-PROCESS 6.3.5. Print to PDF the F&A Reconciliation Worksheet and save at the temporary location where the other PDF documents are saved.
6.3.6. For F&A Adjustments over $100 (+/-), initiate a J1 to process a manual adjustment to F&A.
7. Complete the remaining fields of the invoice/financial report template using backup documentation prepared in the previous steps. For invoices that contain "Amount Received to Date" block, review the current G210-W report(s) to determine the most recent Revenues Inception to Date. The "Amount Received to Date" block should be populated with revenue received as of the date the invoice is being prepared. On the G210-W report of the backup documentation, add a comment directly under the Revenues Inception to Date noting the latest amount (example, "As of DD/MM/YY, $XX,XXX.XX").
8. Proofread invoice/financial report and check the math to ensure the accuracy of information. Confirm cumulative expenses reported tie to cumulative expenses on backup documentation.
9. Save working files in Sharepoint Award Working Folder and print invoice/financial report.
NOTE TO STUDENTS: Do not print invoices or financial reports that require cost sharing to be included. Instead, skip to step 4 in "Prepare invoice/financial report for second review and mailing" and check the appropriate box on the GCO Action Item Checklist.
10. Sign and date the invoice/report.
NOTE: Students do not sign or date invoices/reports. They should place their initials in a location underneath the invoice/report signature block.
11. Update the following fields in the ERA Deliverable task: Status change to ‘Open - Awaiting Second Review’ and Queue change to *Officer*.
12. Follow steps in "Prepare invoice/financial report for 2nd Review and mailing".
- Invoice and sponsor-required backup documentation in maroon folder.
- Financial report and sponsor-required backup documentation in gold folder.
2. Use post-it notes to indicate special handling instructions and place on the invoice/financial report. Review comments on the Work Schedule item to see if additional notes are needed (ex. give to GCO to include cost sharing).
• Invoice/report must be sent to multiple addresses, ensure all addresses are listed in the Personnel & External Contacts tab of the Awards module in ERA. Place a post-it note on invoice/financial report directing the administrative staff to addresses (ex. multiple addresses – see ERA).
• Invoice/financial report needs to be faxed, e-mailed or submitted electronically, place a post-it note on top of invoice/financial report with comment “Electronic submission return to assigned GCO”.
1. F&A Reconciliation Worksheet (not required for single accounts with 0% IDC Rate)
2. G210-W and 400-W Reports for Parent Account
3. G210-W and 400-W Reports paired together for each child account (if applicable)
4. Other Supporting Documentation. This can include a current G210-W to demonstrate reconciled expenses to date. Best practices are that additional document have a title to signify its purpose in the backup documentation. Do not include expense receipts or invoices as part of supporting documentation. Instead, work with the RA to prepare a written justification summarizing the allowability of expenses and why they were included in the invoice or report.
E-PROCESS 3. Assemble the electronic copies of backup documentation.
3.1. Go to the temporary location on your computer where the PDF-versions of the backup documentation were saved and open the F&A Reconciliation Worksheet.
3.2. Using the ‘Insert from File’ option, select the G210-W, 400-W, and supporting documents by holding down the ‘Control’ key. All documents being added to the F&A Reconciliation Worksheet should be highlighted. Click Select.
3.3. When the ‘Insert Pages’ menu appears, "Location" should be “After” and "Page" should be “Last”. Click OK.
3.4. Scroll through the backup documentation to ensure pages are in the correct order noted in step 3.
3.5. The newly-created PDF file should be saved with the correct naming convention. See Job Aid: Award Folder Structure and Naming Conventions.
3.6. Move (not copy) the new backup documentation file to the SharePoint Award Working File. Delete documents saved in the temporary location on your computer.
4. The first page of the backup documentation should be labeled in accordance with correct naming convention. See Job Aid: Award Folder Structure and Naming Conventions.
5. Distribute invoice/report.
• For student-prepared invoice/financial report, place in assigned GCO's inbox. GCO will complete Second Reviewer Procedures.
• For GCO-prepared invoice/financial report, another GCO will complete Second Reviewer Procedures.
1. Locate the backup documentation. Simplified Invoices will not have backup documentation however the 2nd review can be completed using the G210-W report(s) accompanying the invoice.
E-PROCESS 1. For invoices/reports with electronic backup documents, go to Sharepoint and open the Working File for the award. The backup documentation file should be saved as a PDF document using the correct naming convention. Open the file to begin second review.
2. For First Invoices/Financial Reports, complete the following review:
2.1. Review award notice to verify type of invoice/financial report template is correct.
2.2. Verify all identifying information is correct in ERA and on invoice/report: account number, award period, sponsor award number, prime agreement number, payment method, PI, and award title.
3. For all Invoices and Financial Reports, complete the following review:
3.1. Confirm account funding is not under at-risk guarantee.
3.2. When the Simplified Invoice format is being utilized, ensure the G210(s) included exactly match amount of current & cumulative expenses being invoiced.
3.3. Pull up previous invoice/report from SharePoint. Verify invoice/report period and invoice number are correct by comparing to previous invoice/report.
3.4. Verify current period costs by calculating current invoice cumulative minus previous invoice cumulative
3.5. Verify budget is correct by checking ERA.
3.6. Verify revenue received is correct by checking current G-210 for award.
3.7. Verify cumulative costs matches BD. Cumulative expenses are verifiable, clearly identified on backup documentation and are not greater than the obligated budget. Verify that F&A is correct when included.
3.8. Report dates are within the project period.
4. For Final Invoices and Financial Reports, complete the following additional reviews:
4.1. Verify backup documentation includes an analysis of post-term expenses. Justification for allowable post-term expenses should be included in documentation.
4.2. Invoice or Financial Report is marked as 'Final'.
4.3. Simplified invoices should not be used for final invoices.
5. Once all the above items are confirmed, sign or initial the invoice or report. The date of signature (not initialed) should be written next to the AMT GCO's signature or in the signature block date field on the invoice and report.
6. Return all folders to assigned GCO.
E-PROCESS 6. Move (not copy) backup documentation file from Working File to Submitted Invoices and Financial Reports folder.
7. Open ERA Deliverable task in mode and update in accordance with document type (i.e. invoice, financial report). The procedures for invoices will initiate an automated workflow which will create a task in ERA for CMT processing. The information within the CMT task will be used to update the A/R Database and, if required, electronically submit invoices using PayWeb, WAWF, and Space Telescope invoice systems.
1. Change Status from "Open - Awaiting Second Review to "Completed".
1. Change Status from "Open - Awaiting Second Review” to "Completed".
2. Input invoice details in “Invoicing and Cash Management” section as required.
NOTE: There is a 10 character limit in field 21.0 ‘Invoice Number’. Enter only the invoice number, less the account number. (Example: 06 or 10R)
2. Click the "OK" button to save changes.
3. If invoice requires A/R Distribution, check “True” at the top for “Display Invoice Data” and fill out “Distributions by Account” section as required.
4. Check the "Submit to CMT" check box.
5. Click the "OK button to save changes.
9. Refer to Submission/Saving Procedures to distribute Invoice or Financial Report.
1. Reference “Invoice Submission and Saving Procedures Job Aid” for Invoices.
2. Reference “Financial Report Submission and Saving Procedures Job Aid” for Financial Reports.
3. Reference “Processing Documents in AMT GCO Outboxes Job Aid" for student instructions.
4. Reference “FedEx Job Aid”.
5. Recording Submission Requirements:
5.1 List or update standard invoice & financial report submission information (contact names and addresses) in the Sponsor Point of Contact section under the Personnel & External Contacts tab of the Award.
5.2. Utilize the ERA Completion Comments field (20.0) in individual Deliverable tasks for specific situations (i.e. send invoice with pay detail reports, send invoice with all backup documentation, etc.)
It is critical to keep a thorough record of the follow-up attempts and conversations so that they can be provided to the collection agency, if the item continues to be outstanding. The Cash Management Team also needs the most up to date information regarding invoices. Therefore, any communication in regards to receivables should be recorded in the A/R Database and saved in the SharePoint Award File.
- Open the A/R database.
- Use the search function to search for invoice by account number.
- Double click on relevant invoice.
- Click on Log Activity.
- Select Action (i.e. Phone Call, Email, Standard Mail).
- Enter Date Completed in MM/DD/YYYY format.
- Type brief summary of action taken.
- Click on Enter Task.
- Save correspondence to SharePoint Award File. Save email correspondence as PDF file. See Job Aid: Award Folder Structure and Naming Conventions
See Submitting Intellectual Property Reports Job Aid for related instructions.
Generic Uniform Guidance Compliance Letter can be found in SharePoint folder Operations > Shared Documents > Audit Certification Templates. Some sponsors will require ASU to complete their institution's audit compliance forms and these requests should be routed to SponsoredCompliance@asu.edu. A confirmation email should be received to acknowledge the request.
Certification of compliance is often requested at the proposal stage when Federal funds are involved, and is then typically requested annually thereafter. Each pass-through entity has its own unique forms and questions used to ensure that ASU meets the circular’s audit requirements. Standardized responses to these requests are prepared and sent directly to the sponsor by the Fiscal Oversight Team.
ASU is often required to complete subrecipient information forms when we are working in the capacity of the subawardee in a subrecipient relationship. Other common names for these forms are Subreceipient Data Collection Form, Subrecipient Commitment Form or Annual Subrecipient Certification. ASU's sponsor (usually another university) uses the information from the form to ensure they have accurate vendor information on file and to obtain annual compliance certifications. Follow the instructions below to successfully complete the form:
1. Utilize ASU’s “Standard Institutional Information” webpage to insert common data, such as ASU’s DUNs number and address.
2. Use the following resources to answer other standard inquires:
2.1 Reps and Certs Guidance (PNT SharePoint Resource)
2.2 PNT Contract Negotiation (PNT SharePoint Resource)
2.4 Single Audit Reports. Work with Fiscal Oversight, for forms which are requesting audit information greater than what is provided on the Single Audit page.
3. Forward to AMT AD for signature.
4. Submit to sponsor.