This work instruction contains the following sections:
Per FIN 203, units are required to review expenses on their department accounts (which includes sponsored accounts) at least on a monthly basis. During this review, if an inappropriate expenditure is discovered, it must be removed via cost transfer. The process below outlines the procedure for approving transfers which involve posting a transferred expense to a sponsored account.
1. For payroll expenses, a payroll redistribution is completed in PeopleSoft and reviewed by ORSPA’s Effort Reporting GCO. See Reviewing and Approving Sponsored Projects Payroll Redistributions Job Aid for detailed instructions.
2. For non-payroll expenses, a Non-Payroll Cost Transfer Request (CTR) ORSPA 510 form is prepared and sent to Awards.Management@asu.edu. AMT Students will setup a task for the AMT GCO to process the request, only non-payroll cost transfers onto sponsored accounts are approved by the AMT GCO. See Reviewing and Approving Non-Payroll Cost Transfer Requests Job Aid for detailed instructions.
Financial Services Accounts Payable (A/P) will periodically send Unit-submitted Payment Vouchers (PVs/PVQs), Vendor Invoices greater than $50,000 and Wire Transfers for sponsored accounts to the AMT GCO for a second approval.
Payment Vouchers (PVs) will be sent for the following reasons:
Dollar amount is greater than $5,000
Food – 7390-06
Office Supplies – 7320-01
Interviewee Expenses – 7390-31
Employee Reimbursement – 7390-41
Gift Card Purchases
Any other reason that A/P deems requires AMT GCO review/approval
Review the A/P document to verify the expense(s) being paid meet the requirements set forth in the Sponsored Projects Allowability Job Aid. Any exceptions will need to be approved by the AMT Assistant Director.
Periodically, units require overrides on Advantage documents and P-Card purchases. They are able to come to the AMT GCO to request these overrides, usually via e-mail.
1. The AMT GCO reviews and, if appropriate, applies the override in Advantage. See Overrides to Advantage Documents and P-Cards Job Aid - ORSPA for instructions regarding how to review and approve requests for overrides.
2. If it is determined that the override cannot be granted, an explanation is provided to the unit usually via email.
Units should complete F&A reconciliations on each of their sponsored accounts as part of their monthly review. If they discover an F&A error +/- $100.00, they submit their reconciliation and request for adjustment to the Awards.Management@asu.edu inbox. The person monitoring this box then forwards it to the AMT student email box. For ASUF awards, interim F&A Reconciliations should not be processed. RA staff should only be concerned about the direct cost budget currently available to spend.
1. Open the F&A-Adjustment request e-mail & the attached F&A reconciliation.
2. Review the accuracy of the F&A calculation, making any corrections as needed.
2.1. If the F&A form is incorrect, save it as the file name plus the word “Revised.” Also, insert a comment in each cell that contains an error to indicate what information belongs there.
2.2. If the correct F&A adjustment is less than +/- $100.00, changes to the Advantage F&A will not be done. E-mail the revised F&A version, if applicable, from the Awards.Management@asu.edu mailbox to the preparer & cc the assigned AMT GCO, stating that no F&A adjustment to Advantage is needed.
3. If the correct F&A adjustment is greater than +/- $100.00, prepare a J1 to adjust the Advantage F&A.
3.1 Print correct F&A worksheet and paperclip it, along with the G210 and 400W, to the back of the signed J1.
3.2 Place in AMT GCO’s inbox for approval.
3.3 Once the approved J1 is received back, send an e-mail from the Awards.Management@asu.edu mailbox to the preparer and cc the assigned AMT GCO that confirms an F&A adjustment has been made. Attach the revised F&A version, if applicable, to the preparer.
3.4 Place the approved J1 in an outbox for pickup.
Review the F&A Adjustment J1 packet from the AMT Student (from step 3 above).
- For correct packets, approve J1 in Advantage, stamp & initial J1 and return to AMT Student.
- For incorrect packets, note what needs to be corrected and return to AMT Student for correction.
Refer to Documenting Cost Sharing Job Aid.
Applicable policies include RSP 503-02 (Sponsored Project Expense Advances).
The process begins when a Unit prepares the EA Form and delivers the original to the AMT GCO (or OKED Finance BOM) for approval.
NOTE: Forward EA Form to OKED Finance if an IIA account is listed in the Sponsored Agency/Org field. OKED Finance reviews and approves IIA cash advances.
AMT GCO WORK INSTRUCTIONS
Review and Approval of Expense Advance Forms
1. Review original, signed Expense Advance Form (EA Form), confirming the following items:
1.1 Purpose of the expense advance is appropriate for Sponsored award,
1.2 Adequate funds are available to support the expense advance,
1.3 Period of expense advance utilization is within the obligated project period,
1.4 Due date of the expense advance is no later than one month after the end date of the expense advance period,
1.5 Custodian is an ASU employee, confirmed by researching their name in Microsoft Outlook Exchange,
1.6 “Sponsored Org Manager or Authorized Signer” is an Advantage Signer on the Sponsored award, confirmed by reviewing the ORG1 screen in Advantage, and
1.7 “Alternate State or Local” account is provided, and the Authorized Signature is an Advantage Signer on the alternate account, confirmed by checking the ORG1 screen in Advantage.
1.8 Confirm that no other expense advances are open on the account.
1.9 Go to step 2 if all requirements have been met; otherwise, work with department to make corrections as needed.
2. Sign on the “ORSPA Award Management” line for EA Forms that meet the previous requirements.
2.1 Obtain signature from the AMT Assistant Director as well for expense advances of $10,000 or more or if the period is greater than one year.
3. Ensure that the original copy of the EA Form is delivered to SBS.
3.1 AMT may need to deliver the original expense advance form to SBS on the unit’s behalf if it is located on another campus. Approved forms can be sent via campus mail to SBS, MC 0303.
Due Date Extension and Expense Advance Increase Requests
1. Review the change request to verify the following items:
1.1 An authorized agency/org manager or signer on the sponsored account is making the request
1.2 Custodian Name and ASU ID Number is present and matches original advance request
1.3 Account number, amount of original expense advance request, change requested, and justification for change is referenced
1.4 Custodian is included in correspondence, if they are not the one requesting the extension.
2. Obtain e-mail approval from AMT Assistant Director for changes that make the total usage period of the advance greater than a year or increase the total amount of the advance to $10,000 or more.
3. E-mail approval(s) to Student Business Services at PettyCash@exchange.asu.edu (who will review and confirm approval).
Refer to Consortium Quarterly Review Job Aid.
Refer to Unbilled Accounts Review Job Aid.
For awards with carryover funds available during interim years of the award period, see Managing Carryover on Sponsored Projects Job Aid to determine the applicable process.