Retro – Issues Moving Funding

When entering a Retro for an employee’s position, please remember to enter a single Retro, for a single employee, for a single funding source during the Pay Period.

Example :

Mrs. Smith worked during payroll 2017001.
Mrs. Smith is paid from four different funding sources.
The business manager realized that two of the funding sources are incorrect, but not until the week of Payroll 2017009.

Recommendation:

During Payroll 2017009, one RETRO can be entered to fix the first incorrect funding source.
During Payroll 2017010, another RETRO can be entered to fix the second incorrect funding source.

The RETROs must be done in separate Payrolls, because the system will reshuffle the employee’s E-N-T-I-R-E distribution for Payroll 2017001 when trying to calculate the RETRO. It cannot reshuffle more than once for 2017001 in this situation.

To the UMBC Grant Community,

This is a reminder that Effort Reports for Spring 2020 are available and ready for certification. The Spring 2020 period includes Payroll 2020015 through Payroll 2020026 (from January 05, 2020 through June 20, 2020). Certifications are due September 30, 2020.

Please remember that Effort Reports are both a Compliance Tool and a Grants Management Tool. After reviewing payroll charges, work with your business managers if any changes are needed. Payroll cost transfers (retros) must be processed prior to certification of Effort Reports.   

To find out whether you have open effort reports (see page 6, Year: 2020 Period: Spring) and to learn how to certify them, see the attached updated Effort Report Quick Reference Guide with screenshots and contact information for your convenience.

Your timely commitment to this process is appreciated.

The Office of Management and Budget (OMB) released memorandum M-20-17,"Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations").  Each federal sponsoring agency must implement this memorandum and provide relevant guidance for UMBC grant-supported activities affected by COVID-19. 

The following information is a summary of many federal agency guidelines for select expenditures.  As the COVID-19 emergency continues to evolve, please review each sponsor’s specific guidance to ensure you are properly charging awards.  The Council on Governmental Relations (COGR) has one of the most comprehensive sites for COVID-19 resources (https://www.cogr.edu/institutional-and-agency-responses-covid-19-and-additional-resources) with links to many federal agency specific guidance on federal award impact.

Salaries:

Many researchers and staff may be unable to work as a result of, or related to, the effects of COVID-19. If a recipient organization's policy allows for the charging of salaries and benefits during periods when no work is performed due to the effect of COVID-19, regardless of the funding source, including federal and non-federal, then such charges to grant awards will be allowable.

Note: Awarding agencies and/or auditors from the Office of Inspector General may request documentation to confirm the requirements of institutional policies. UMBC Updated Guidance on Remote Work and Leave provided by Human Resources supports administrative leave to be charged to awards.

Stipends:

Institutions affected by COVID-19 may continue to provide stipend payments to fellows and trainees who may be unable to work as a result of, or related to, COVID-19.  Recipients should notify the assigned grants management official and provide documentation demonstrating the effect of COVID-19 and how long the institution will be affected.

Travel:

Non-refundable costs associated with grant-related travel that has been canceled due to COVID-19 may be charged to an award if they would have otherwise been allowable.

Conference Registration Fees:

Non-refundable registration fees for conferences, symposiums, or seminars that have been canceled due to COVID19 may be charged to the award if they would have otherwise been allowable (e.g., necessary to accomplish program objectives).

Federal Agency-Supported Meetings and Conferences:

Scientific meetings, conferences, and workshops supported by federal funding may be delayed or canceled due to COVID-19. Non-refundable costs associated with federal supported meetings and conferences affected by COVID-19 are allowable and may be requested as an administrative supplement to the appropriate funding agency. Recipients should contact their assigned grants management specialist and program official to provide documentation demonstrating the effect of COVID-19. The funding agency will work with the recipient to address the impact on the grant.

Please be mindful of the following for any costs charged to a sponsored award during the COVID-19 crisis:

·       Recipients should not assume supplemental funding will be available should the costs incurred result in a shortage of funds to eventually carry out the project.

·       Recipients must maintain appropriate records and cost documentation to substantiate the charge for any cancellation or other fees related to interruption of operations or services.  Documentation should notate that the expense was incurred as a result of the COVID-19 crisis.

Per Uniform Guidance (200.474) travel costs charged directly to federal awards must be consistent with UMBC’s travel policy.  Charges are considered reasonable and allowable if there is consistency in charging to both the sponsored award and non-sponsored projects and the traveler is in travel status on official business of the university.  The below are excerpts from UMBC Travel Policy VIII-11.00.01:

·         Airline bookings should be made using the least expensive logical fare.

Ø  The UMBC requirement to purchase the least expensive logical fare and Uniform Guidance specifically stating “costs in excess of the basic least expensive unrestricted class is unallowable” precludes travelers from purchasing unrestricted airfare. 

·         The cost of flight insurance is not reimbursable.

Ø  Flight insurance may be purchased at the traveler’s expense but is not considered an allowable charge to a sponsored award.

·         If the traveler must change thier plans for the convenience of the campus or if changes are the result of a personal emergency, the campus will pay any penalty fees incurred. (Reference USM BOR policy VIII-11.00-1.2) Any change caused by a personal emergency requires a memorandum from the next higher authority and must be approved by the Dean or Vice President.

Ø  Cancellations/changes by the airline or conference sponsor are considered changes for the convenience of the campus.  Any fees resulting from this change/cancellation would be an allowable charge to a sponsored award. 

Ø  The occurrence of these charges cannot result in the need for additional funding requests to the sponsor.  The scope of work must be able to be completed within the approved sponsor budget provided.

Spread the word!

OCGA has two openings for Financial Accountants to join our team.

See the link below to apply. Applications will be accepted until the positions are filled, with a best consideration date of 2/28/2020.

Sponsored Projects Accountant