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Recent Editions: January 26, 2009 December 19, 2008 November 25, 2008 October 28, 2008 September 29, 2008 September 10, 2008

From the Controller’s Office – February 23, 2009

In this Edition:

• Extramural Funds
• Cash Handling and Deposits
• Payroll
• General Accounting
• Petty Cash Administration
• Capital Asset Custodian
• How to sign up for the newsletter

Extramural Funds

Target Audience: Department Managers, Financial Managers, Research Service Analysts (RSAs), and Post-Award Administrators who work with sponsored project funds

Converted RAS Funds Project Status Expired Fund Closeout Project Status EMF Collection Team Unapplied Cash Advance Fund Request Whom to Contact

Converted RAS Funds Project Status
In August 2008, EMF embarked upon a project to resolve accounts receivable, revenue, billing and F&A technical problems in 343 converted funds. Thanks to the efforts of many people across campus, all 343 have been corrected. We were even able to collect $450,000 (out of $1 million) of accounts receivable associated with these problem funds.

Expired Fund Closeout Project Status
EMF has now begun to tackle the closeouts of old expired funds. At the beginning of January 2009, there were 3,200 still “open” funds that had expired before May 2008.

• Thus far, 1,200 funds have been closed. EMF has written off small balances, departments have removed overdrafts, and together they have collected or adjusted the outstanding accounts receivable.
• Of the remaining 2,000 funds, 1,200 have a surplus balance and 800 are in deficit. Tackling them in groups of about 200 at a time, EMF will analyze the deficit funds by reviewing them for deferred revenue, unbilled accounts receivable, and other problems. As these issues are resolved, EMF will contact the applicable department to remove any remaining deficit.

A list of funds EMF is currently analyzing is posted and will be updated periodically in the Award Closeout section under Communications on the EMF website. Note that fund balances on this list may change due to the ongoing clean-up effort. Contact Jennifer Heissel at Jennifer.Heissel@ucsf.edu or at 476-9298 if you have any questions or concerns about these funds.

We now have a “milestone” field in RAS to use for “at risk” funds. Please notify Jennifer if one of your expired funds is not “dead,” but is pending additional funding or renewal or other contract action. “At risk” funds will be removed from the closeout project. Once we have identified and analyzed the population of “at risk” funds, appropriate processes for their ongoing management and control will be developed.

EMF Collection Team
In order to improve cash management and AR collections, EMF has established a Collections Team under the leadership of Robert Chang, the new Collections Manager. Robert brings more than 10 years of billing, collection, and cash management experience to UCSF. Join us in welcoming Robert and providing him your support as he works to reduce our accounts receivable.

Unapplied Cash
A list of unapplied cash deposits is posted under the Revenue and Cash Management section of the Communications page on the EMF website.

Advance Fund Request

If there is a need to start a project before the official award paperwork arrives and the department will guarantee the funding if the award does not materialize, the Office of Sponsored Research (OSR) may approve an Advance Fund Request to allow the project to begin. Proper advance fund request and setup will avoid unnecessary cost transfers and delayed billing and payment.

Whom to Contact about Extramural Funds
For questions, please contact Wendy Hom, Compliance Manager, at 415-476-8688 or Wendy.Hom@ucsf.edu.

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Cash Handling and Deposits

Target Audience: Cash Handlers including Department Managers, Financial Administrators and Depositors

Deposits at Mission Bay, Laurel Heights and MCB Drop Safes Credit Card Charges via Fax Whom to Contact

Deposits at Mission Bay, Laurel Heights and MCB Drop Safes
Depositors using the drop safes at Mission Bay, Laurel Heights and Mission Center Building (MCB) need to be sure to turn the combination dial to lock the top compartment after completing the deposit process.

Credit Card Charges via Fax

Departments that accept credit card charges via fax but have not previously requested an exception to policy should contact Toni Sims at Toni.Sims@ucsf.edu for information.

Whom to Contact about Cash Handling and Deposits
For questions, please contact Toni Sims, Cash Coordinator, at 415-502-8432.

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Payroll

Target Audience: Individuals at UCSF who are either responsible for processing Payroll forms and data entry into OLPPS, or responsible for the management of the process within Departments.

Transferring Benefit Expenditures with No Associated Gross Whom to Contact

Transferring Benefit Expenditures with No Associated Gross
Campus departments are now able to utilize the Payroll Expenditure Transfer Simplified Form (UPAY 773) to transfer benefit expenditures that do not have an associated gross.

• Background and Previous Process: The implementation of Consolidated Billing and the Postdoctoral Scholar Benefits Program resulted in an increase in the number of benefit expenditure lines with no associated gross on the Distribution of Payroll Expense report. Since the OLPPS payroll expense transfer process only permitted the transfer of benefit expenditures if there was a related gross, departments were using General Ledger financial journals to move these “orphan benefit expenditures.” This disrupted the clear audit trail of expenses since the entries were reflected only in the WebLinks General Ledger Detail but not in OLPPS or the Distribution of Payroll Expense.


• New Process: Departments are now able to utilize UPAY 773 to move orphan benefit expenditures.  These benefit expenditure transfers will now be reflected in both OLPPS and the General Ledger, providing a clear audit trail.  Orphan benefit expenditure transfers will not be allowed for the following Description of Service codes: TRM, LSI, SRD, IAP, VLA, SLA, PLA, ABP, NDI, SAP, TIA, ZZZ.

For transfer of orphan benefits, please follow the same procedures and approval processes that are already established for traditional payroll expenditure transfers.

• Payroll Expense Transfer Presentation
• Payroll Expenditure Transfer Simplified Form (UPAY 773) and Instructions

For questions, please contact Jim Huang in the Campus Payroll Office at (415) 476-9793.

Whom to Contact in Payroll

• Payroll Processing – Esther Carmona, 476-8427 or Esther.Carmona@ucsf.edu 
• Payroll Benefits – Delia Cavizo, 476-9130 or Delia.Cavizo@ucsf.edu
• Payroll Customer Service – Naheed Kalhor, 476-1661 or Naheed.Kalhor@ucsf.edu
• Payroll Manager – Steven Engen, 476-3169 or Steven.Engen@ucsf.edu

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General Accounting

Target Audience: Individuals responsible for department verification and review processes

Reminder to Reconcile Employee Leave Balances and Submit Corrections Whom to Contact

Reminder to Reconcile Employee Leave Balances and Submit Corrections
Departments must submit corrections and adjustments to employee leave balances in a timely manner. Leave Reporting Worksheets are due in Payroll around the 15th of each month. See last month’s newsletter for more information.

Whom to Contact about Key Controls and SAS 112 Processes

For questions, please contact Scott Fong, General Accounting Manager, at Scott.Fong@ucsf.edu or 415-476-0834.

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Petty Cash Administration

Target Audience: Petty Cash Fund Custodians and Managers of Petty Cash Fund Custodians

Comprehensive Workshop for Petty Cash Custodians Important Reminders “Change” on the Horizon Whom to Contact

Comprehensive Workshop for Petty Cash Custodians
The Controller’s Office is in the process of setting up a comprehensive workshop for petty cash custodians.  If you have any suggestions for topics, guest speakers, or workshop sessions, please send them to Kevin.Leung@ucsf.edu. Stay tuned for more information as we get closer to the event.
 
Important Reminders

• The Cash and Controls Unit strongly recommends that the Department Manager or assigned staff conduct quarterly cash counts for all funds.
• The Controller’s Office conducts random cash counts as a normal part of its controls testing.  In addition, departments or any individual may request a cash fund be counted as part of normal testing.
• Funds without verification letters on file will be terminated 2/28/2009. Contact Rachel Francisco at 415-476-8746 immediately if you are one of the few who has not returned this letter.
• A “Change of Custodian” form is required and must be completed and submitted immediately to Rachel Francisco at Box 0812 for any transfer of cash between custodians, including temporary transfers of cash when a custodian is on leave or vacation.

“Change” on the Horizon

The Controllers Office continues to look at new ways of becoming more efficient and responsive to our customers. To that goal we are aiming to improve the petty cash process, controls, and utilization. If you have any suggestions or ideas, please send them to Kevin.Leung@ucsf.edu or Stan.Zimmerman@ucsf.edu. We will keep you apprised as these changes roll out and welcome your feedback.

Whom to Contact about Petty Cash

For questions, please contact Toni Sims, Cash Coordinator, at 415-502-8432.

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Capital Asset Custodian

Target Audience: Asset Custodians, Financial Managers

Asset Custodian Training Workshop Taking Stock of Our Rolling Stock FAQ: Why does disposal of assets purchased on active Federal grants require granting agency approval? Whom to Contact

Asset Custodian Training Workshop

• Thursday, March 19, 2009 – Workshop will be held at Dental Clinics Building, Room D3209 from 10:00-11:00 AM.

Taking Stock of Our Rolling Stock
Among the capitalized assets owned or leased by the University are 225 campus vehicles in various shapes and sizes serving a variety of needs: 59 sedans, 57 passenger vans, 48 buses (Jitneys, mini-buses, etc.), 19 trucks, 16 cargo vans, and 14 forklifts. Numbered among these are 24 Toyota Prius hybrid sedans, three (3) Toyota Highlander hybrid trucks, a Honda Insight hybrid sedan, and a Honda Civic nitrogen gas (NGV) powered Honda Civic sedan to promote clean air and sustainability.

How are vehicles acquired?  Campus vehicles are purchased or leased through UCSF Procurement and Business Contracts.  When a department has received budgetary approval to purchase a vehicle, the following steps are taken:

• Department prepares a purchase requisition containing all the pertinent information including the custody code and forwards to Procurement Services.
• Procurement notifies Transportation Services of the request.
• Transportation contacts department to discuss the types of vehicles that would best suit the department’s automotive needs.  With the campus mandate to promote sustainability, Transportation will encourage purchase of alternative fuel or hybrid vehicles and offer as an incentive to waive permit parking fees for UCSF garages and lots.
• Both the department and Transportation inform Procurement of the vehicle selection.
• Procurement issues a Purchase Order to the dealership awarded the sale.
• Representatives from Transportation and the department go to dealer to pick up the vehicle when it becomes available.
• Transportation then:

• Assigns an internal 4-digit vehicle identification number and the 9-digit UCSF property tag number;
• Provides DMV with all the necessary paperwork to register vehicle and obtains the state exempt license plate;
• Adds vehicle to UC self-insurance program administered by Risk Management;
• Furnishes department a gasoline credit card.
• Receives and holds the State of California DMV Certificate of Title (commonly referred to as the “pink slip”) for purchased vehicle; for leased vehicles, the registration card.

• Capital Accounting creates an asset record based on the information furnished by Transportation, emails department custodian a request for serial number and location, and sends out a property number decal for affixing to the vehicle.  (Note:  Leased vehicles are placed on inventory only if total amount of the lease agreement exceeds $100,000.00.)

How are vehicles insured?  Cost for liability coverage is borne by all departments within UCSF.  UC Office of the President (UCOP) establishes the rate.  A department’s share of cost is based on the number of employees on their payroll and thus bears a proportionate share of the cost. All departments are recharged for this expense irrespective of whether or not they have a vehicle. The program, called General, Automobile and Employee Liability Assessment (GAEL), covers both general automobile and employment claims.

The program for physical damage coverage is administered by Transportation.  The premium is based on a formula that includes a flat fee per vehicle plus a surcharge for vehicles with a cost exceeding $25,000 and a set weight.  Claims for physical damages are filed with Campus Risk Management.
 
How are vehicles disposed of? When a University-owned vehicle is no longer needed:

• Department completes an Equipment Inventory Modification Request form (EIMR) and sends it to Capitalized Assets Management (CAM). 
• CAM reviews the form and emails signed copies to CLS Distribution & Storage and to department custodian.
• Department drives or has car towed to Distribution’s facility at 612 Forbes Blvd., South San Francisco, CA.
• Distribution calls Transportation for Blue Book pricing and determines the best means of disposal.

If the vehicle is sold to a private party or another institution, the progression of events are as follows:

• Buyer tenders payment to Distribution.
• Distribution issues a sales receipt to purchaser, sends a copy of receipt to CAM, and contacts department to obtain a fund/DPA to credit if sales proceeds exceed all costs associated with sale.
• CAM takes the asset off the active inventory of capitalized assets.
• Buyer brings sales receipt to Transportation Office located at Mission Bay Community Center Garage.
• Transportation provides the Certificate of Title in exchange for a copy of the sales receipt.

Of Note: General purpose vehicles have a useful life of 4 years based on the UCOP Useful Life Index (EUCLID). Garbage trucks have a useful life of 5 years.

FAQ: Why does disposal of assets purchased on active Federal grants require granting agency approval?
Office of Management and Budget Circular A-110 states that ownership of Federal grant-funded asset purchases is granted to the Regents conditionally during the period the grant is active and one year past the expiration date.  Terms and conditions as it applies to disposal include the following:

• If the recipient has no need for the equipment, the recipient shall request disposition instructions from the Federal awarding agency. The Federal awarding agency shall determine whether the equipment can be used to meet the agency's requirements. If no requirement exists within that agency, the availability of the equipment shall be reported to the General Services Administration by the Federal awarding agency to determine whether a requirement for the equipment exists in other Federal agencies. The Federal awarding agency shall issue instructions to the recipient no later than 120 calendar days after the recipient's request and the following procedures shall govern.
• If so instructed or if disposition instructions are not issued within 120 calendar days after the recipient's request, the recipient shall sell the equipment and reimburse the Federal awarding agency an amount computed by applying to the sales proceeds the percentage of Federal participation in the cost of the original project or program. However, the recipient shall be permitted to deduct and retain from the Federal share $500 or ten percent of the proceeds, whichever is less, for the recipient's selling and handling expenses

In compliance with this requirement, authorization from the granting agency in the form of a written letter or email needs to accompany the EIMR requesting disposal when it is submitted.  If you need assistance in identifying the government agency to contact for approval, please contact Controller's Office Extramural Funds at 415-514-2065 or emfsvcdesk@ucsf.edu.

Whom to Contact about Capital Asset Custodian

For questions, please contact Stephen Lee, Physical Inventory Analyst, at 415-502-2657 or Stephen.Lee@ucsf.edu.

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This page last updated on: Wednesday February 25 2009