CONTROLLER’S FINANCIAL ADMINISTRATION MEETINGADMINISTRATION MEETING

WELCOME – SHARON BELLProcessing Unclaimed PropertyProcessing Unclaimed Property

GENERAL ACCOUNTING – TRISH CASEYInternal/ DepositTravel – signature requirements on TARTravel - candidates

GRANTS & CONTRACT ACCOUNTING – TOM PITASSIDirect/Indirect CostClerical/Administration costGrant Audit Development & News

PAYROLL & OTHER JIM CACCIOLAPAYROLL & OTHER – JIM CACCIOLAFellowshipInvoice Voucher (Non-US Vendor)Direct Deposit / W-4 – State PayrollUSP-2 – Distribution percentpEffort Certification Reports

FACILITIES – PEYTON GIBSONCentral Stores Blanket RenewalsAccess Control Office

OPEN DISCUSSION FOR OTHER ISSUES AND QUESTIONS & ANSWERSOPEN DISCUSSION FOR OTHER ISSUES AND QUESTIONS & ANSWERS

Unclaimed PropertyUnclaimed Property

Controller’s Office is responsible for filing p g“unclaimed property” formsIf a department is notified of any “ l i d t ” th tif“unclaimed property” then notify Controller’s Office and provide backup documentation if any and whichdocumentation, if any, and which department the funds belongWhen a check is received by the Controller’s Office, we will contact responsible department for deposit

Unclaimed PropertyUnclaimed Property

Unclaimed PropertyUnclaimed Property

ACCOUNTS PAYABLEACCOUNTS PAYABLEACCOUNTS PAYABLE ACCOUNTS PAYABLE TRISH CASEYTRISH CASEYTRISH CASEYTRISH CASEY

Internal DepositsInternal DepositsTravel Travel –– signature requirements on TARsignature requirements on TARTravel Travel –– candidatescandidates

INTERNAL DEPOSIT CHANGESINTERNAL DEPOSIT CHANGESINTERNAL DEPOSIT CHANGESINTERNAL DEPOSIT CHANGES

Departments: Dining, Bookstore, Departments: Dining, Bookstore, M i l U i Alt J R /BM i l U i Alt J R /BMemorial Union, Alton Jones, Ryan/BossMemorial Union, Alton Jones, Ryan/BossEmail to Email to patriciacasey@uri.edupatriciacasey@uri.eduSend hard copy to Cash Reconciliation Send hard copy to Cash Reconciliation with full backupwith full backuppp

Accounts PayableAccounts Payable -- DepositsDepositsAccounts Payable Accounts Payable DepositsDeposits

Departments responsible for own depositsDepartments responsible for own depositsDepartments responsible for own depositsDepartments responsible for own depositsDo not send checks requesting Accounting Do not send checks requesting Accounting process your depositsprocess your depositsprocess your depositsprocess your depositsDeposit Slips available Printing ServicesDeposit Slips available Printing ServicesProcessed at Enrollment ServicesProcessed at Enrollment Services

Accounts PayableAccounts Payable -- DepositsDepositsAccounts Payable Accounts Payable DepositsDeposits

Deposits for travel cell phones etcDeposits for travel cell phones etcDeposits for travel, cell phones, etc.Deposits for travel, cell phones, etc.Prepare deposit slip and bring to Prepare deposit slip and bring to Enrollment ServicesEnrollment ServicesEnrollment ServicesEnrollment ServicesAttach copy of check and deposit slip to Attach copy of check and deposit slip to TEV/C ll Ph fTEV/C ll Ph fTEV/Cell Phone usage formTEV/Cell Phone usage formGeneral Accounting will no longer be General Accounting will no longer be processing departments depositsprocessing departments deposits

TAR/TEVTAR/TEVTAR/TEVTAR/TEV

Travelers must sign TAR and TEVTravelers must sign TAR and TEVTravelers must sign TAR and TEVTravelers must sign TAR and TEVTARTAR--signature indicates traveler is aware signature indicates traveler is aware of URI Travel Policies and Proceduresof URI Travel Policies and Proceduresof URI Travel Policies and Proceduresof URI Travel Policies and ProceduresTEVTEV--signatures certifies traveler’s signatures certifies traveler’s

dit lid d l ith lldit lid d l ith llexpenditures are valid and comply with all expenditures are valid and comply with all state and federal policies and proceduresstate and federal policies and procedures

Candidate TravelCandidate TravelCandidate TravelCandidate Travel

TARTAR -- recruits/candidates signature notrecruits/candidates signature notTAR TAR recruits/candidates signature not recruits/candidates signature not always possible. Department authorized always possible. Department authorized agent may sign and indicate signature notagent may sign and indicate signature notagent may sign and indicate signature not agent may sign and indicate signature not available but takes responsibilityavailable but takes responsibilityTEVTEV if $$ going to recruit/candidate theyif $$ going to recruit/candidate theyTEV TEV -- if $$ going to recruit/candidate they if $$ going to recruit/candidate they must sign the TEV. If no $$ department must sign the TEV. If no $$ department signs and takes responsibility of allsigns and takes responsibility of allsigns and takes responsibility of all signs and takes responsibility of all documents/certification and closing of TARdocuments/certification and closing of TAR

Candidate TravelCandidate TravelCandidate TravelCandidate Travel

Candidate TravelCandidate TravelCandidate TravelCandidate TravelNot required to use Donovan but Not required to use Donovan but expenses must be reasonable forexpenses must be reasonable forexpenses must be reasonable for expenses must be reasonable for reimbursement reimbursement TAR is required but held at departmentTAR is required but held at departmentTAR is required but held at department TAR is required but held at department level until travel completedlevel until travel completedDepartment is responsible to make sureDepartment is responsible to make sureDepartment is responsible to make sure Department is responsible to make sure TEV is completed accurately and in TEV is completed accurately and in accordance with policies and proceduresaccordance with policies and proceduresp pp p

GRANT & CONTRACTGRANT & CONTRACTGRANT & CONTRACTGRANT & CONTRACTTOM PITASSITOM PITASSITOM PITASSITOM PITASSI

Direct / Indirect CostDirect / Indirect CostClerical / Administration CostClerical / Administration CostGrant Audit Development & NewsGrant Audit Development & NewsGrant Audit Development & NewsGrant Audit Development & News

Administrative & Clerical CostsAdministrative & Clerical CostsAdministrative & Clerical CostsAdministrative & Clerical CostsOMB AOMB A--21 Section F.6.b (URI Policy)21 Section F.6.b (URI Policy)Charge administrative and clerical Charge administrative and clerical salaries directly when:salaries directly when:1 There is a “major project or activity”1 There is a “major project or activity”1. There is a major project or activity1. There is a major project or activity

2. The charge is explicitly budgeted and 2. The charge is explicitly budgeted and approved by the sponsorapproved by the sponsorapproved by the sponsorapproved by the sponsor

3. The effort can be specifically 3. The effort can be specifically identified with the project with a high identified with the project with a high identified with the project with a high identified with the project with a high degree of accuracy.degree of accuracy.

4.4. Major project justified in the proposalMajor project justified in the proposalj p j j p pj p j j p p

Administrative & ClericalAdministrative & Clerical CostsCostsAdministrative & ClericalAdministrative & Clerical CostsCosts

Major Project:Major Project:Major Project:Major Project:–– Is defined as a project that requires an Is defined as a project that requires an

extensive amount of administrative or extensive amount of administrative or extensive amount of administrative or extensive amount of administrative or clerical support, which is significantly clerical support, which is significantly greater than the routine level of such greater than the routine level of such ggservices provided by academic services provided by academic departments.departments.

Review of Administrative & Clerical Review of Administrative & Clerical C URIC URICost at URICost at URI

30 Awards were reviewed (100%)30 Awards were reviewed (100%)30 Awards were reviewed (100%)30 Awards were reviewed (100%)

28 W f d t b 28 W f d t b li tli t––28 Were found to be non28 Were found to be non--compliantcompliant

N j tifi ti f M j P j t i th N j tifi ti f M j P j t i th No justification of Major Project in the No justification of Major Project in the proposalproposal

Plan of ActionPlan of ActionPlan of ActionPlan of Action

Meet with V P for Research and Meet with V P for Research and Meet with V.P. for Research and Meet with V.P. for Research and prepre--award staffaward staff

Contact Principal InvestigatorsContact Principal InvestigatorsContact Principal InvestigatorsContact Principal Investigators–– Justify “Major Project” in writingJustify “Major Project” in writing

dd d h d ’ l fdd d h d ’ l fAddress awards that don’t qualifyAddress awards that don’t qualify

OIG Audit CornerOIG Audit Corner

30 Institutions have been targeted for 30 Institutions have been targeted for 30 st tut o s a e bee ta geted o30 st tut o s a e bee ta geted onext fiscal yearnext fiscal yearResults of Payroll Distribution AuditsResults of Payroll Distribution Audits–– Timeliness of Payroll changesTimeliness of Payroll changes

Prospectively not RetrospectivelyProspectively not Retrospectively

–– Effort Reports not returned timelyEffort Reports not returned timelyEffort Reports not returned timelyEffort Reports not returned timely–– Lack of Internal Evaluation of Payroll Lack of Internal Evaluation of Payroll

DistributionDistributionP bl ith “ it bl f ifi ti ”P bl ith “ it bl f ifi ti ”–– Problems with “suitable means of verification”Problems with “suitable means of verification”

–– University should define “University should define “significant changessignificant changes””5%5% based on 1979 federal interpretationbased on 1979 federal interpretationpp

Questions?Questions?Questions?Questions?

Th k Y !!!!!Th k Y !!!!!Thank You!!!!!Thank You!!!!!

PAYROLLPAYROLLPAYROLLPAYROLLJIM CACCIOLAJIM CACCIOLAJIM CACCIOLAJIM CACCIOLA

Fellowships and StipendsFellowships and StipendsInvoice Vouchers Invoice Vouchers –– (Non US Vendors)(Non US Vendors)( )( )Direct Deposit and W4 Input Direct Deposit and W4 Input –– State State Payroll EmployeesPayroll EmployeesPayroll EmployeesPayroll EmployeesEffort Certification PolicyEffort Certification PolicyUSPUSP 2 Di t ib ti P t2 Di t ib ti P tUSPUSP--2 Distribution Percent2 Distribution Percent

Fellowships and StipendsFellowships and StipendsFellowships and StipendsFellowships and StipendsTaxability and reporting requirementsTaxability and reporting requirementsy p g qy p g qBased on “Facts and Circumstances”Based on “Facts and Circumstances”

Services, “Employee/Employer relationship”Services, “Employee/Employer relationship”PayrollPayroll –– W2W2Payroll Payroll W2W2

No Services, no withholding, reportableNo Services, no withholding, reportableInvoice Voucher Invoice Voucher -- 10991099

No services no withholding receiving academicNo services no withholding receiving academicNo services, no withholding, receiving academic No services, no withholding, receiving academic credit (URI student receives small stipend to offset credit (URI student receives small stipend to offset costs for a project that he/she is required to complete)costs for a project that he/she is required to complete)

Invoice Voucher Invoice Voucher with backupwith backup –– Not reportableNot reportablepp ppForm on Controller’s web site Form on Controller’s web site http://www.uri.edu/controller/in_house.htmlhttp://www.uri.edu/controller/in_house.html or or http://www.uri.edu/controller/general_accounting.htmlhttp://www.uri.edu/controller/general_accounting.html

Fellowship / Stipends / Participant Support Payment Characterization Checklist

Recipient Name: Student ID: or PS Vendor ID #: Payments are to be considered either a stipend or a payment involving services, depending on the following factors.

Payment f

Payment I l i for

Stipend Involving Services

A. Recipient 1. Is the Recipient currently or will be enrolled in a degree program at the University of

Rhode Island at the time payment is made? YES NO

2. Foreign National-if yes, enter country YES NO B. Activity Control & Benefits

1. Does a representative of the University or other entity tell the recipient where, when d h k?

NO YES and how to work?

2. Does the University or other entity have the right to exercise control or supervision over the sequence of work performed?

NO YES

3. Is the recipient required to report on anything other than academic progress? NO YES 4. Is the benefit primarily to the University or other entity? NO YES 5. Is the recipient serving in a capacity for which the University, in the absence of that

same recipient, would need to hire an employee or contractor? NO YES

6. Does the University have contractual obligations with outside entities under which the NO YES recipient is required to produce specific deliverables?

E. Other Factors 1. Is the payment awarded in consideration of past services or future services to the

University or other entity required? NO YES

2. Was the recipient selected primarily on the basis of work experience? NO YES 3. Is the amount of the payment based upon compensation of employees performing

similar activities? NO YES

4. Is this payment for any of the following: Travel, Tuition, Student Fees, Books/Supplies/Equipment, Housing/Room & Board YES NO

For Stipend payments, complete an invoice voucher and W-9 with PeopleSoft vendor ID. If no vendor ID in PS, complete a W-9. Also provide a copy of the Grant Award or other documentation to support the purpose of the payment along with the payment checklist. For “Payments Involving Services” an IP-1, I-9 and Drug-Free Workplace Acknowledgment form must be completed and sent to Human Resources. Also provide a copy of the Grant Award or other documentation to support the purpose of the payment along with the payment checklist. If you have any questions, please refer to the Controller’s website or contact Jim Cacciola. Department Chair has indicated his/her approval by signing below that to the best of his/her knowledge, the payment has been correctly categorized as a stipend OR payment for services to the recipient is appropriate. Authorized Signature - Print name Signature Date Department Chair - Print name Signature Date Review by: Human Resources Payroll’s Office Documents Attached

INVOICE VOUCHER INVOICE VOUCHER (N US V d )(N US V d )(Non US Vendor)(Non US Vendor)

NonNon--Vendor Vendor –– Yes / NoYes / NoNot completed on most Invoice VouchersNot completed on most Invoice Vouchers

Federal Regulations on the taxation of Federal Regulations on the taxation of US CitiUS Citinonnon-- US CitizensUS Citizens

30% on “Independent Personnel Services”30% on “Independent Personnel Services”Performed in the USPerformed in the USPerformed in the USPerformed in the US

Tax treaty may exemptTax treaty may exemptForm located on web atForm located on web athtt // i d / t ll / l ti ht lhtt // i d / t ll / l ti ht lhttp://www.uri.edu/controller/general_accounting.htmlhttp://www.uri.edu/controller/general_accounting.htmlContact Tracy Cardillo (Payroll) 874Contact Tracy Cardillo (Payroll) 874--5827 5827

prior to arrival in USprior to arrival in USprior to arrival in USprior to arrival in US

FORM A12 TO ACCOUNTING: original & 1 copy

Revised 1/2 /07

voucher no:voucher date:

URI - Controller's Office

ACCOUNTING USE ONLY:INVOICE VOUCHERUNIVERSITY OF RHODE ISLANDOFFICE OF THE CONTROLLER

1099 Reportable YES / NO

FORM CAN ONLY BEUSED TO PAYURI Controller s Office103 Carlotti Admin. Bldg,75 Lower College RoadKingston, RI 02881-0806

NAME, ADDRESS OF VENDO R AND PS VENDO R'S IDPS vendor ID

Yes / No

See Instructions on URI Controller's website

Invoice Voucher Instructionshttp://www.uri.edu/controller/

HONORARIUM

FORM CAN ONLY BE USED TO PAY NON-COMPETITIVE PURCHASES

BILL TO

Yes / NoNON-US VENDOR

NUMBER OF

VENDOR INVOICE DATE:

VOUCHER DATE:

VENDOR INVOICE NO.:

URI DEPT

-$ -$ -$ -$ -$ -$ -$

DESCRIPTION OF ITEMS TOTAL PRICENUMBER OF

UNITS PRICE PER UNIT

-$ -$ -$ -$ -$ -$ -$ -$ -$$ -$ -$ -$

ACCT FUND DEPT PROG PROJ AMOUNT TO TAL $0.00PEOPLESOFT CHARTFIELD DISTRIBUTION:

AUTHORIZED SIGNATURE Date

P R E- A U D IT C HEC K N O D A TE P A ID TOTAL: $0.00 GRANTS & CONTRACT Date

DIRECT DEPOSIT / W4 INPUT DIRECT DEPOSIT / W4 INPUT FOR STATE EMPLOYEESFOR STATE EMPLOYEESFOR STATE EMPLOYEESFOR STATE EMPLOYEES

Still a paper process through HRStill a paper process through HR

PeopleSoft self service for PeopleSoft PeopleSoft self service for PeopleSoft employment onlyemployment only

EFFORT CERTIFICATIONEFFORT CERTIFICATIONEFFORT CERTIFICATIONEFFORT CERTIFICATION

Policy on Controller’s web sitePolicy on Controller’s web sitePolicy on Controller s web sitePolicy on Controller s web siteRecent audit findings at other institutionsRecent audit findings at other institutions

Govt focusing on timeliness of returnsGovt focusing on timeliness of returnsGovt. focusing on timeliness of returnsGovt. focusing on timeliness of returns

New Policy Developed to Avoid PotentialNew Policy Developed to Avoid PotentialNew Policy Developed to Avoid Potential New Policy Developed to Avoid Potential Disallowances of Salary/Fringe ChargesDisallowances of Salary/Fringe Charges

Don’tDon’t wait until third notice to react to a wait until third notice to react to a problemproblemproblemproblem

USP2USP2DISTRIBUTION %DISTRIBUTION %DISTRIBUTION %DISTRIBUTION %

Avoid requesting distribution changes thatAvoid requesting distribution changes thatAvoid requesting distribution changes that Avoid requesting distribution changes that appear to be for the purpose of fund appear to be for the purpose of fund availability rather than effortavailability rather than effortavailability rather than effortavailability rather than effortExamples:Examples:

211111211111 50%50%211111211111 50%50%533333533333 24.24.22%%

3333433334 1414 66%%533334533334 14.14.66%%533335533335 11.11.22%%

USP2USP2DISTRIBUTION %DISTRIBUTION %DISTRIBUTION %DISTRIBUTION %

ExampleExampleExampleExampleUSP2 #10000USP2 #10000

533333533333 50%50%533333533333 50%50%533334533334 50%50%

USP2 #10050USP2 #10050USP2 #10050USP2 #10050533333533333 48%48%533334533334 52%52%%%

QUESTIONSQUESTIONSQUESTIONSQUESTIONS