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Job Aid: Award Reconciliation & Review Tool (ARRT)

December 2015

Revised April 15, 2014

CONTENTS

Table of Contents

RECONCILIATION PROCESS OVERVIEW................................................................................................................ 3

COMPASS REPORTS............................................................................................................................................ 4

OUTLOOK INBOX................................................................................................................................................. 9

ARRT TEMPLATE................................................................................................................................................ 10

COMPLETION OF RECONCILIATION.................................................................................................................... 18

APPENDIX – COMPASS TREE OF ACCOUNT CODE CATEGORIES...........................................................................19

APPENDIX – CAVEATS........................................................................................................................................ 21

Award Review & Reconciliation Tool Reference Manual 2

Reconciliation Process OverviewObjectives

• Reduce time taken to collect and analyze relevant financial records• Reduce errors and the need for rework• Create a standardized format for documenting adjustments made to award data in Compass and

communicating the justification• Reduce time taken by Finance of Grants & Contracts office to review reconciliations and finalize

the FSRRoles & Responsibilities

• Research administrators in departments or RAS units are responsible for preparing a draft FSR and collecting documentation in support of the FSR

• FGC will perform a review of the draft FSR and supporting documentation and prepare the final version of the FSR for submission to the sponsor.

There are five distinct stages to using the Award Review & Reconciliation Tool:


Compass ReportsLog onto Compass and navigate to:

Reporting Tools > Emory Custom Reports > EUOGC016-GM FSR

Depending on how you organize your Compass reports, either use an existing Run Control ID or start a new one.

4 Award Review & Reconciliation Tool Reference Manual

On the run control page:

1. Enter the award contract number – you can use the search function with % as a wildcard, (for example %1215). Pick the award you are looking for from the list returned by the search.

2. Select either All projects on the award or Active Only projects.

3. The As Of Date defaults to today’s date. If you want to run the reports up to a date different from today’s date then enter it using the pop-up calendar function

4. Click on the Run button to take you to the next screen (it does not yet ‘run’ the reports)

FFR Reconciliation Template Reference Manual 5

Selecting “Active Only” means that the report will contain no data on projects that

have already been deactivated in

Compass

Defaults to today’s date.

This will provide data from Award Start

Date to Award End Date , and data from Award End Date to As

Of Date

Select both reports by clicking on the checkboxes

The significance of the “As-of Date”The Compass report, EUOGC16A will collect data for Budget, Actual, Encumbrances and Project Resources across two time periods:

First column Second column

Award Start Date

Award End Date

today’s date

As Of

Default: As Of Date is today’s date

First column Second

As Of

First column Second column

As Of Date is before the Award End Date

As Of Date is after the Award End Date but before today’s date

As Of

Not captured

Not captured

The significance of this will become clearer when you see the output created by the EUOGC16A report



Leave these three fields blank Set these fields to “Email” and “CSV” if they are not already so

Click to go to the next screen to enter your email details

Choose a memorable subject line for ease of locating it in

your Outlook Inbox.Recommendation: include the

report name “16A” and the award contract number in the

subject line

No need to have any text in the body of the message

Enter your email address here

Click “OK” to go back to the previous screen


Exiting the Process Scdeuler

The system assigns Process IDs to the two reports

Clicking on “Process Monitor” brings up a list of all of the

reports that you have generated under the “Process Control ID” that you specified

on the first Compass run control page (see screenshot

on page 6)

Outlook InboxBoth reports will be delivered to the email address specified on the distribution page.

The EUOGC16A report takes less than a minute to run as it pulls data from a Compass table that is already populated with data summarized by account code.

The EUOGC16B report takes approximately 10-15 minutes for a typical award (i.e., with only a couple of projects), as it pulls every transaction on an award. For a very large award this report could take an hour or more to run.It is recommended to set up the reports to run before you leave work in the evening so that they are in your inbox the next morning when you arrive at work.

It is possible to work with the template after importing only the EUOGC16A report and import the EUOGC16B (all transactions) report when it becomes available


The reports are attached to the email as CSV files.The name of the CSV file uses the system assigned Process ID so it is

important to specify the award number in the subject line of the email so that you can recognize them when they appear in your inbox

Save the attachment to your drive (network drive or hard drive – in a folder where you can easily find them later).

The recommended approach is to add the 4 or 5 significant digits of the award number to the end of the file name

(eg EUOGC16A_3040542_2608 in this case)

ARRT Template

The ARRT Template has the following tabs:

A tab with a facsimile of the FSR form.

A total award tab that aggregates every project, including manual adjustments.

A tab for each project that looks somewhat similar to the existing SPP2242 report.

Two tabs that summarize all projects on the award

A tab that shows subtotals by account code for each project on the award.

A tab with all transactions on the award.

A tab that lists all account codes and those that are questionable as direct costs on a grant

The Project tabs will have the following features:

A filter that lists expense account codes that are normally disallowed as direct charges to federal grants (e.g. alcohol, employee parking, facilities, general office supplies, etc). The list of account codes ‘normally disallowed’ will be stored in the template and easily edited by the user.Any expenses on the list of normally disallowed will be displayed on each project tab.

A filter that lists direct expenses normally excluded from the F&A calculation.The list of account codes ‘normally excluded’ will be stored in the template and easily edited by the user.Any expenses on the list of normally excluded will be displayed on each project tab.

Columns for manual adjustments on each project tab, with automatic roll-up to the Award tab.

A space to note the manual adjustments made to the numbers so that corresponding journal entries can be made in Compass.

Use the most up to date, blank, version of the template can be found on the FGC website (www.ogca.emory.edu).


This is what the opening page of the Template looks like

Click on the large blue “Import: EUOGC16A” button


1 2 3

4 5

The two Compass reports are imported

to these tabs

6 7 8 9

Each tab contains the data on one of the

projects in the award

9

Clicking the blue Import button takes you to the tab where the data will be imported and opens the dialogue box for you to find the CSV file on your working drive. Make sure that you point to the 16A CSV file if it was the Import: EUFGC16A button that you pressed

You will be taken back to the Summary Instructions tab after the CSV file has been imported (this takes less than a second and all you will see is the screen ‘blink’).

Click on the large blue “Import: EUOGC16B” button


This is the Project tab where you can capture all of the adjustments that you make.


Project tab # P1 CUMULATIVE SUMMARY 09/05/13

Project G5404260Report As Of Run Date08/31/2013

Sponsor: NIH NATL INSTITUTE OF HEALTH Award Begin Date 06/01/2006 ARRA Funds:Award Descrpition VIRAL AND CELLULAR DETERMINANTS OF HIV-1 ASSEMBLY Award End Date 05/31/2013 Internal/Real FSR:Award No.: 0000002608 Funding Method: Cost Reimb - Letter of Credit Billing:Award Department ID 736520 Milestone Type FINRE Final FSR/Invoice:Department: SOM: Peds: Infectious Disease Milestone Code FFSRPI: Spearman,Paul William Terms: 30 / 45 / 60 / 90 days

Account Codesincluded in the row Description

Cumulative Authorized Budget as

of Award End Date

Manual Budget Adjustment Adjusted Budget

Project Cum. Expenses as of

Award End Date

Manual Expense Adjustments

Adjusted Project Expenses to Date thru Award End

Date

Variance to Budget(over)/under

budget

See Compass Tree Salary Expense 954,545.00 - 954,545.00 673,544.08 - 673,544.08 281,000.92 See Compass Tree Fringe - - - 147,806.07 - 147,806.07 (147,806.07)

SUB-TOTAL PERSONNEL: 954,545.00 - 954,545.00 821,350.15 - 821,350.15 133,194.85

- See Compass Tree Consulting Services - - - 665.00 - 665.00 (665.00) See Compass Tree Supplies 41,664.00 - 41,664.00 196,890.18 196,890.18 (155,226.18) See Compass Tree Travel 13,118.00 - 13,118.00 11,680.24 - 11,680.24 1,437.76 See Compass Tree Other Expense 6,848.00 - 6,848.00 26,396.59 - 26,396.59 (19,548.59)

68715 Human Subject Exp - - - 2,833.85 - 2,833.85 (2,833.85) See Compass Tree Animal Costs - - - - - - -

77600 Subcontracts in first 25k - - - - - - - Departmental Discretion (Adj) - - - - - Other / Catch all / uncategorized 93,700.00 93,700.00 1,350.00 1,350.00 92,350.00

SUB-TOTAL OPERATING: 155,330.00 - 155,330.00 239,815.86 - 239,815.86 (84,485.86)

MODIFIED TOTAL DIRECT COSTS: 1,109,875.00 - 1,109,875.00 1,061,166.01 - 1,061,166.01 48,708.99

Project expenses not in MTDC: - See Account Codes tab Equipment - - 45,216.32 - 45,216.32 (45,216.32) See Account Codes tab Patient Care (not in MTDC) - - 10.50 - 10.50 (10.50) See Account Codes tab Space Lease - - - - - - See Account Codes tab Student Aid - Graduate Fees - - 5,030.00 - 5,030.00 (5,030.00)

77610 Subcontracts (Not In MTDC): - - - - - - - Departmental Discretion (Adj) - - - Subtotal - - - 50,256.82 - 50,256.82 (50,256.82)

F&A Costs:

Project F&A Rate: 53.0%

See Compass Tree F&A Costs 561,734.08 - 561,734.08 562,418.50 - 562,418.50 (684.42)

TOTAL F&A COSTS: 561,734.08 562,418.50 (684.42)

TOTAL DIRECT BUDGET: 1,109,875.00 TOTAL DIRECT COSTS: 1,111,422.83

TOTAL PROJECT BUDGET: 1,671,609.08 TOTAL PROJECT COSTS: 1,673,841.33

ADJUSTMENTS AND NOTES:

Enter Notes on Budget Adjustments ( Column D)

Amount ReasonDocumentation

attached? Yes or

Enter Notes on Expense Adjustments ( Column G)

Transaction ID Amount Reason

Documentation attached? Yes or

No

QUESTIONABLE ACCOUNT CODES: Total found on this project 6,413.73

Project Account code Description Amount

Justification for Expense (or Note if removing charge) CAS on file?

Documentation attached?

G5404260 50130 Sal - Housing Allow 0.00

G5404260 51932 Benefits - Dental Plans 0.00G5404260 51933 Benefits - Wellness Program 0.00G5404260 51934 Benefits - Employee Assistance 0.00G5404260 51935 Benefits - Hr 0.00

Direct costs per MTDC Base

Costs not in MTDC

Make a note of each adjustment adding rows as needed

List of questionable account codes that are normally disallowed as direct costs. Total found in Compass will be shown in red text. Use the Data > Filter function and uncheck the $0.00 box to suppress rows with zero dollars

HeaderReconciling F&A calculation on projects that do not use the MTDC cost Base will require manually adjusting between these two regions of the tab


Overview of New FFR Reconciliation Template

24

Emory UniversityOffice of Grants & Contracts Accounting 05/16/13Contract 0000002939

Sponsor: NIH/NIE Project Period: 8/1/2006-7/31/2012 ARRA Funds: NAward No.: AWARD NUMBER Budget Period: 8/1/2010-7/31/2012 Internal/Real FSR: REALDepartment: SOM: Ophthalmology: Basic Research Funding Method:LOC Billing: NPI: PI NAME Terms: 90 days Final FSR/Invoice: FINAL

Account Code Description

Cumulative Authorized Budget as of 07/31/2012

Budget Adjustment

Adjusted Budget

Project #1 Cum. Expenses Per SPP as of

7/31/12


7/31/12

Award Cum. Expenses Per

SPP as of 07/31/12

AdjustmentsAdjusted Award Expenses to Date thru 07/31/2012

Variance

Project Resource

to GL Variance

Total Cum. Encumbrances as of 7/31/12

Salary & Wages 1,547,388.00 0,000.00 0,000.00 2,563,265.33 0.00 2,563,265.33 (1,015,877.33) 0,000.0051902/51914 Fringe Benefits 59,765.00 0,000.00 0,000.00 312,790.54 0.00 312,790.54 (253,025.54) 0,000.00 0,000.00

TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)

52190/52192 Consulting Services 0.00 0,000.00 0,000.00 6,117.83 0.00 6,117.83 (6,117.83) 0,000.00 0,000.0053300/53500/53800 Supplies 273,092.00 0,000.00 0,000.00 584,024.61 0.00 584,024.61 (310,932.61) 0,000.00 0,000.0056030/56100 Travel 27,798.00 0,000.00 0,000.00 52,153.83 0.00 52,153.83 (24,355.83) 0,000.00 0,000.00XXXXX-XXXXXX Other Expenses 118,346.00 0,000.00 0,000.00 236,269.99 0.00 236,269.99 (117,923.99) 0,000.00 0,000.00XXXXX-XXXXXX Human Subject Expenses 0.00 0,000.00 0,000.00 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX-XXXXXX Animal Costs/Expenses 13,440.00 0,000.00 0,000.00 237,054.71 0.00 237,054.71 (223,614.71) 0,000.00 0,000.0077600 Subcontracts (In MTDC): 100,000.00 0,000.00 0,000.00 200,000.00 0.00 200,000.00 (100,000.00) 0,000.00 0,000.00

Departmental Discretion (Adj) 0.00 0,000.00 0,000.00 0.00 0.00 0.00 0.00 0,000.00 0,000.00SUB-TOTAL OPERATING: 532,676.00 0,000.00 0,000.00 1,315,620.97 0.00 1,315,620.97 (782,944.97) 0,000.00 0,000.00

TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)

F&A COSTS:Total Costs for

F&A Rate89810 Project 1 xxxxx %89810 Project 2 xxxxx %89810 Project 3 xxxxx %89810 Project 4 xxxxx %89810 FAC 1,127,814.00 1,162,786.29 1,162,786.29 (34,972.29) 0,000.00 0,000.00

TOTAL F&A COSTS: 1,127,814.00 1,162,786.29 1,162,786.29 (34,972.29)Exclusions: 0,000.00 0,000.0075200 Equipment 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX Patient Care (not in MTDC) 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX Space Lease 0.00 0.00 0.00 0.00 0,000.00 0,000.0061610/61630 Student Aid - Graduate Fees 0.00 0.00 0.00 0.00 0,000.00 0,000.0077610 Subcontracts (Not In MTDC): 3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00

3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00

TOTAL AWARD COSTS: 6,896,926.00 12,527,986.75 12,527,986.75 (5,631,060.75)

CUM ULATIVE SUMMARY

Data pulled from Compass in green

User supplied adjustments in orange





Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)




3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUM ULATIVE SUMMARY





Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)




3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUM ULATIVE SUMMARY

1. Federal Agency and Organizational Element 2. Federal Grant or Other Identifying Number Assigned by Federal Agency Page of to Which Report is Submitted (To report multiple grants, use FFR Attachment) 1 1

NIH/NIE AWARD NUMBER pages

3. Recipient Organization (Name and complete address including Zip code)

Emory University, 1599. Clifton Rd. Atlanta, GA 30322

4a. DUNS Number 4b. EIN 5. Recipient Account Number or Identifying Number 6. Report Type 7. Basis of Accounting (To report multiple grants, use FFR Attachment)

8. Project/Grant Period 9. Reporting Period End Date

From: (Month, Day, Year) To: (Month, Day, Year) (Month, Day, Year)

10. Transactions

(Use lines a-c for single or multiple grant reporting)

Federal Cash (To report multiple grants, also use FFR Attachment): a. Cash Receipts b. Cash Disbursements c. Cash on Hand (line a minus b)

(Use lines d-o for single grant reporting) Federal Expenditures and Unobligated Balance: d. Total Federal funds authorized e. Federal share of expenditures f. Federal share of unliquidated obligations g. Total Federal share (sum of lines e and f) h. Unobligated balance of Federal funds (line d minus g) Recipient Share: i. Total recipient share required j. Recipient share of expenditures k. Remaining recipient share to be provided (line i minus j) Program Income: l. Total Federal program income earned m. Program income expended in accordance with the deduction alternative n. Program income expended in accordance with the addition alternative o. Unexpended program income (line l minus line m or line n)

a. Type b. Rate c. Period From Period To d. Base e. Amount Charged f. Federal Share11. Indirect Pre-Determined 08/01/06 07/31/12 Expense Pre-Determined

g. Totals:12. Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing legislation:

13. Certification: By signing this report, I certify that it is true, complete, and accurate to the best of my knowledge. I am aware that any false, fictitious, or fraudulent information may subject me to criminal, civil, or administrative penalities. (U.S. Code, Title 218, Section 1001)a. Typed or Printed Name and Title of Authorized Certifying Official c. Telephone (Area code, number and extension)

Evelyn Balabis, Director, Office of Grants and Contracts Accounting d. Email address

b. Signature of Authorized Certifying Official e. Date Report Submitted (Month, Day, Year)

14. Agency use only:

Standard Form 425OMB Approval Number: 0348-0061Expiration Date: 10/31/2011

FEDERAL FINANCIAL REPORT

□ Quarterly

□ Semi-Annual

□ Annual Final □ Cash Accrual

66469933 58-0566256 0000002939

$0.00

8/1/2006 7/31/2012 7/31/2012

Cumulative

$12,527,986.75$12,527,986.75

$0.00

$12,527,986.75$12,527,986.75

$12,527,986.75

$0.00

$0.00

53.50% 0.00 0.00 0.00

Paperwork Burden Statement According to the Paperwork Reduction Act, as amended, no persons are required to respond to a collection of information unless it displays a valid OMB Control Number. The valid OMB control number for this information collection is 0348-0061. Public reporting burden for this collection of information is estimated to average 1.5 hours per response, including time for reviewing instructions, searching exis ting data sources , gathering and maintaining the data needed, and completing and reviewing the collection of information. Send comments regarding the burden estimate or any other aspect of this collection of information, including suggestions for reducing this burden, to the Office of Management and Budget, Paperwork Reduction Project ( 0348-0061), Washington, DC 20503.

$0.00 $0.00 $0.00

404-727-4240

[email protected]

Questionable account codes automatically flagged

Can create FFR format

F&A exceptions automatically flagged

Additional tabs f or:• Summary by a/c code• All Transactions





Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12

AdjustmentsAdjusted Award

Expenses to Date thru 07/31/2012

Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)

52190/52192 Consulting Services 0.00 0,000.00 0,000.00 6,117.83 0.00 6,117.83 (6,117.83) 0,000.00 0,000.0053300/53500/53800 Supplies 273,092.00 0,000.00 0,000.00 584,024.61 0.00 584,024.61 (310,932.61) 0,000.00 0,000.0056030/56100 Travel 27,798.00 0,000.00 0,000.00 52,153.83 0.00 52,153.83 (24,355.83) 0,000.00 0,000.00XXXXX-XXXXXX Other Expenses 118,346.00 0,000.00 0,000.00 236,269.99 0.00 236,269.99 (117,923.99) 0,000.00 0,000.00XXXXX-XXXXXX Human Subject Expenses 0.00 0,000.00 0,000.00 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX-XXXXXX Animal Costs /Expenses 13,440.00 0,000.00 0,000.00 237,054.71 0.00 237,054.71 (223,614.71) 0,000.00 0,000.0077600 Subcontracts (In MTDC): 100,000.00 0,000.00 0,000.00 200,000.00 0.00 200,000.00 (100,000.00) 0,000.00 0,000.00


TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)




3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUMULATIVE SUMMARY

This is for draft only. Final FFR will be generated directly from Compass after all adjustments have been journaled.





Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)




3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUMULATIVE SUMMARY

EUOGC16A - By account code for each project, budget, actual, encumbrances, resources

Pro

ject

#

Contract ID Project ID Expense CategoryF&A

Rate %Account

Code Account Description Budget Thru 05/31/2013

Budget Between

05/31/2013 and 08/31/2013

Expense Thru 05/31/2013

Expense Between

05/31/2013 and 08/31/2013

Encumbrance Thru 05/31/2013

Encumbrance Between

05/31/2013 and 08/31/2013

Proj Resource Thru 05/31/2013

Proj Resource Between

05/31/2013 and 08/31/2013

P1 0000002608 G5404260 Salary Expense 53 50050 BDG-Salary Expense 954,545.00 - - - - - - - P1 0000002608 G5404260 Salary Expense 53 50110 Sal - Faculty-Tenured - - 100,658.22 - - - 100,658.22 - P1 0000002608 G5404260 Salary Expense 53 50115 Sal- Faculty-Tenure Track - - 61,691.18 - - - 61,691.18 - P1 0000002608 G5404260 Salary Expense 53 50120 Sal - Faculty-Nontenured - - 2,493.75 - - - 2,493.75 - P1 0000002608 G5404260 Salary Expense 53 50210 Sal-Ungrd Student Fica Exmpt - - 50,541.71 - - - 50,541.71 - P1 0000002608 G5404260 Salary Expense 53 50230 Sal-Grad Student Fica Exmpt - - 28,708.36 - - - 28,708.36 - P1 0000002608 G5404260 Salary Expense 53 50240 Sal - Work Study Fica Exmpt - - 51.73 - - - 51.73 - P1 0000002608 G5404260 Salary Expense 53 50310 Sal - Prof Nonfaculty - - 151,847.69 - - - 151,847.69 - P1 0000002608 G5404260 Salary Expense 53 50350 Sal - Post-Doctoral - - 277,551.44 - - - 277,551.44 - P1 0000002608 G5404260 Fringe 53 51914 Benefits - Fringe Pool Exp - - 147,806.07 - - - 147,806.07 - P1 0000002608 G5404260 Consulting Services 53 52190 Prof Fees - Other - - 665.00 - - - 665.00 - P1 0000002608 G5404260 Supplies 53 53000 BDG-Supplies 41,664.00 - - - - - - - P1 0000002608 G5404260 Supplies 53 53300 Supplies - Lab/Technical - - 194,466.80 465.11 443.44 (443.44) 194,466.80 465.11 P1 0000002608 G5404260 Supplies 53 54580 Radiopharmaceuticals Exp - - 2,423.38 - - - 2,423.38 - P1 0000002608 G5404260 Travel 53 56000 BDG-Travel 13,118.00 - - - - - - - P1 0000002608 G5404260 Travel 53 56030 Travel - International - - 1,709.25 - - - 1,709.25 - P1 0000002608 G5404260 Travel 53 56100 Travel - Domestic - - 5,385.07 - - - 5,385.07 - P1 0000002608 G5404260 Travel 53 56106 Taxi/Parking/Shuttle - - 250.92 - - - 250.92 - P1 0000002608 G5404260 Travel 53 56110 Travel - Conference - - 4,335.00 - - - 4,335.00 - P1 0000002608 G5404260 Other Expense 53 56300 Recruiting Exp - Faculty/Staff - - 268.93 - - - 268.93 - P1 0000002608 G5404260 Other Expense 53 56410 Conference Exp - Programs - - 8,890.28 - - - 8,890.28 - P1 0000002608 G5404260 Other Expense 53 56515 Food & Catering Expense - - 25.13 - - - 25.13 - P1 0000002608 G5404260 Other Expense 53 58100 BDG-Other Expense 6,848.00 - - - - - - -

Delving deeper within the FFR Reconciliation Template

26





Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)




3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUMULATIVE SUMMARY

Emory Univers ityOffice of Grants & Contracts Accounting 05/16/13Contract 0000002939

Sponsor: NIH/NIE Project Period: 8/1/2006-7/31/2012 ARRA Funds: NAward No.: AWARD NUMBER Budget Period: 8/1/2010-7/31/2012 Internal/Real FS R: REALDepartment: SOM: Ophthalmology: Basic Research Funding Method:LOC Billing: NPI: PI NAME Terms: 90 days Final FS R/Invoice: FINAL


Cumulative Authorized

Budget as of 07/31/2012

Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERS ONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)

52190/52192 Consult ing Services 0.00 0,000.00 0,000.00 6,117.83 0.00 6,117.83 (6,117.83) 0,000.00 0,000.0053300/53500/53800 Supplies 273,092.00 0,000.00 0,000.00 584,024.61 0.00 584,024.61 (310,932.61) 0,000.00 0,000.0056030/56100 Travel 27,798.00 0,000.00 0,000.00 52,153.83 0.00 52,153.83 (24,355.83) 0,000.00 0,000.00XXXXX-XXXXXX Other Expenses 118,346.00 0,000.00 0,000.00 236,269.99 0.00 236,269.99 (117,923.99) 0,000.00 0,000.00XXXXX-XXXXXX Human Subject Expenses 0.00 0,000.00 0,000.00 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX-XXXXXX Animal Cos ts /Expenses 13,440.00 0,000.00 0,000.00 237,054.71 0.00 237,054.71 (223,614.71) 0,000.00 0,000.0077600 Subcontracts (In MTDC): 100,000.00 0,000.00 0,000.00 200,000.00 0.00 200,000.00 (100,000.00) 0,000.00 0,000.00


TOTAL MTDC COSTS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)

F&A COSTS :Total Costs for


TOTAL F&A COSTS : 1,127,814.00 1,162,786.29 1,162,786.29 (34,972.29)Exclus ions: 0,000.00 0,000.0075200 Equipment 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX Patient Care (not in MTDC) 0.00 0.00 0.00 0.00 0,000.00 0,000.00XXXXX Space Lease 0.00 0.00 0.00 0.00 0,000.00 0,000.0061610/61630 Student Aid - Graduate Fees 0.00 0.00 0.00 0.00 0,000.00 0,000.0077610 Subcontracts (Not In MTDC): 3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00

3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00

TOTAL AWARD COSTS : 6,896,926.00 12,527,986.75 12,527,986.75 (5,631,060.75)

CUMULATIVE SUMMARY

Emory Univers ityOffice of Grants & Contracts Accounting 05/16/13Contract 0000002939

Sponsor: NIH/NIE Project Period: 8/1/2006-7/31/2012 ARRA Funds: NAward No.: AWARD NUMBER Budget Period: 8/1/2010-7/31/2012 Internal /Real FSR: REALDepartment: SOM: Ophthalmology: Bas ic Research Funding Method:LOC Billing: NPI: PI NAME Terms: 90 days Final FSR/Invoice: FINAL


Cumulative Authorized

Budget as of 07/31/2012

Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COS TS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)

F&A COS TS:Total Costs for



3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUMULATIVE SUMMARYEmory Univers ityOffice of Grants & Contracts Accounting 05/16/13Contract 0000002939

Sponsor: NIH/NIE Project Period: 8/1/2006-7/31/2012 ARRA Funds: NAward No.: AWARD NUMBER Budget Period: 8/1/2010-7/31/2012 Internal /Real FSR: REALDepartment: SOM: Ophthalmology: Bas ic Research Funding Method:LOC Billing: NPI: PI NAME Terms: 90 days Final FSR/Invoice: FINAL



Budget Adjustment

Adjusted Budget


7/31/12


7/31/12


SPP as of 07/31/12


Variance

Project Resource

to GL Variance



TOTAL PERSONNEL: 1,607,153.00 2,876,055.87 0.00 2,876,055.87 (1,268,902.87)



TOTAL MTDC COS TS: 2,139,829.00 4,191,676.84 0.00 4,191,676.84 (2,051,847.84)

F&A COS TS:Total Costs for



3,629,283.00 7,173,523.62 7,173,523.62 (3,544,240.62) 0,000.00 0,000.00


CUMULATIVE SUMMARY

1. Federal Agency and Organiz ational Element 2. Federal Grant or Other Identi fying Number Assigned by Federal A gency Page of to Which Report is Submi tted (To report multiple grants, us e FFR Attachment) 1 1

NIH/NIE AWARD NUMBER pages

3. Recipient Organization (Name and complete address including Zip code)

Emory University, 1599. Clifton Rd. Atlanta, GA 30322

4a. DUNS Number 4b. EIN 5. Recipient Ac count Number or Identifying Number 6. Report Type 7. Basis of Acc ounting (To report mul tiple grants, use FFR Attachm ent)

8. Projec t/Grant Period 9. Reporting Period End Date

From: (Month, Day, Year) To: (Month, Day , Year) (Month, Day , Year)

10. Transactions

(Use lines a-c for single or multiple grant reporting)

Federal Cash (To report multiple grants, a lso use FFR Attachment): a. Cash Receipts b. Cash Disburs ements

c. Cash on Hand (l ine a minus b)

(Use lines d-o for single grant reporting) Federal Expenditures and Unobligated Balance: d. Total Federal funds authorized e. Federal s hare of expenditures f. Federal s hare of unliquidated obligations

g. Total Federal share (sum of l ines e and f) h. Unobl igated balance of Federal funds (line d minus g) Recipient Share: i. Total rec ipient share required j. Recipient s hare of expenditures k. Remaining recip ient share to be provided (l ine i minus j) P rogram Income: l. Total Federal program income earned

m. Program income expended in accordance wi th the deduction alternative n. Program income expended in accordance with the addition alternative o. Unex pended program incom e (l ine l minus line m or line n)

a. Type b. Rate c. Period From Period To d. Base e. Amount Charged f. Federal Share11. Indirect Pre-Determined 08/01/06 07/31/12 E xpense Pre-Determined

g . Totals:12. Remark s: Attach any explanations deemed neces sary or information requi red by Federa l sponsoring agency in com pliance with governing legisla tion:

13. Certification: By signing this report, I certify that it is true, complete, and accurate to the best of my knowledge. I am aware that any false, fictitious, or fraudulent information may subject me to criminal, civil, or administrative penalities. (U.S. Code, Title 218, S ection 1001)a. Typed or P rinted Name and Title of Authorized Certi fying Officia l c. Telephone (Area code, number and extension)

Evelyn Balabis, Director, Office of Grants and Contracts Accounting d. E mail address

b. Signature of Authorized Certifying Official e. Date Report Submitted (Month, Day, Y ear)

14. Agency use only :

Standard Form 425OMB A pproval Number: 0348-0061

Expi ration Date: 10/31/2011

FEDERAL FINANCIAL REPORT

□ Quarter ly □ Semi-Annual □ Annual Final □ Cash Accrual

66469933 58-0566256 0000002939

$0.00

8/1/2006 7/31/2012 7/31/2012

Cumulative

$12,527,986.75$12,527,986.75

$0.00

$12,527,986.75$12,527,986.75

$12,527,986.75

$0.00

$0.00

53.50% 0.00 0.00 0.00

Paperwork Burden Statement According to the Paperwork Reduction Act, as amended, no persons are required to respond to a col lection of information unless it dis plays a va lid OMB Control Number. The val id OMB control number for this information col lection is 0348-0061. Publ ic reporting burden for this col lection of information is estimated to average 1.5 hours per response, includ ing time for reviewing ins tructions, search ing existing data sources, gathering and mainta ining the data needed, and completing and reviewing the co llection of in formation. Send comments regarding the burden estimate or any other as pect of this col lection of information, including suggestions for reducing this burden, to the Office of Management and Budget, Paperwork Reduction Pro ject ( 0348-0061), Washington, DC 20503.

$0.00 $0.00 $0.00

404-727-4240

[email protected]

EUOGC16B - All transactions on the award – can be filtered & sorted as required

By expense category for the award By expense category for each projectFFR form

Contract ID Project ID Account Code

Account Description Business Unit

Operating Unit

Department

Fund Class Program Event Smartkey Journal Date Journal ID Journal Line Journal Line Description

Transaction Date Posted/Accounting Date

Journal Source

Invoice ID PO Number Voucher ID Vendor Number

Vendor Name Transaction Amount

0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/7/2013 AP00350534 36 AP Accruals 5/7/2013 5/8/2013 AP 67490464 S995675 R339264 3352 LIFE TECHNOLOGIES/INVITROGEN CORPORATION18.50 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/7/2013 AP00350534 36 AP Accruals 5/7/2013 5/8/2013 AP 67490464 S995675 R339264 3352 LIFE TECHNOLOGIES/INVITROGEN CORPORATION809.64 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/8/2013 AP00350535 221 AP Accruals 5/8/2013 5/8/2013 AP 5197107L S994371 R339369 2638 FISHER SCIENTIFIC COMPANY 108.50 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/8/2013 AP00350535 221 AP Accruals 5/8/2013 5/8/2013 AP 944875A R339660 2629 ELECTRON MICROSCOPY SCIENCES / EMS 25.00 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/14/2013 AP00351538 216 AP Accruals 5/14/2013 5/14/2013 AP 5768000L T001474 R342477 2638 FISHER SCIENTIFIC COMPANY 102.41 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/14/2013 AP00351538 216 AP Accruals 5/14/2013 5/14/2013 AP 5768000L T001474 R342477 2638 FISHER SCIENTIFIC COMPANY 124.93 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/14/2013 AP00351538 216 AP Accruals 5/14/2013 5/14/2013 AP 5768000L T001474 R342477 2638 FISHER SCIENTIFIC COMPANY 151.16 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/14/2013 AP00351538 216 AP Accruals 5/14/2013 5/14/2013 AP 5768000L T001474 R342477 2638 FISHER SCIENTIFIC COMPANY 322.00 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/14/2013 AP00351838 38 AP Accruals 5/14/2013 5/15/2013 AP 8053948378 T001475 R343386 2917 VWR INTERNATIONAL INC 163.19 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/15/2013 AP00351839 280 AP Accruals 5/15/2013 5/15/2013 AP 5996796L T001474 R343565 2638 FISHER SCIENTIFIC COMPANY 171.00 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/15/2013 AP00351839 280 AP Accruals 5/15/2013 5/15/2013 AP 5996800L T001474 R343598 2638 FISHER SCIENTIFIC COMPANY 254.80 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 5/16/2013 AP00352365 267 AP Accruals 5/16/2013 5/16/2013 AP 02730146 S994367 R344884 2871 NEXAIR 46.32 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 6/19/2013 AP00362084 214 AP Accruals 6/19/2013 6/19/2013 AP 130387 S993562 R360792 9638 BIOLAND SCIENTIFIC LLC 38.75 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 6/21/2013 AP00362671 354 AP Accruals 6/21/2013 6/21/2013 AP 02740412 T004002 R369255 2871 NEXAIR 47.96 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/6/2013 AP00376788 292 AP Accruals 8/6/2013 8/6/2013 AP 529804518 S953364 R391071 2855 SIGMA ALDRICH CO 375.25 0000002608 G5404260 53300 Supplies - Lab/Technical EMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/15/2013 AP00379502 243 AP Accruals 8/15/2013 8/15/2013 AP 262 1096732 S985541 R406494 5813 UNIFIRST CORP 3.15 0000002608 G5404260 54580 Radiopharmaceuticals ExpEMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/1/2008 CNV0000005 27728 8/1/2008 8/15/2009 CON 693.40 0000002608 G5404260 54580 Radiopharmaceuticals ExpEMUNV 20000 736520 5200 A220 00000 0000 0000013726 12/7/2010 AP00115559 124 AP Accruals 12/7/2010 12/7/2010 AP 5302324720 S518249 Q669964 2782 PERKIN ELMER LIFE SCIENCES 88.99 0000002608 G5404260 54580 Radiopharmaceuticals ExpEMUNV 20000 736520 5200 A220 00000 0000 0000013726 7/22/2010 AP00074438 122 AP Accruals 7/22/2010 7/26/2010 AP 5302232107 S441608 Q574717 2782 PERKIN ELMER LIFE SCIENCES 393.61 0000002608 G5404260 54580 Radiopharmaceuticals ExpEMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/31/2007 CNV0041016 15254 8/31/2007 3/13/2010 CON 1,041.38 0000002608 G5404260 54580 Radiopharmaceuticals ExpEMUNV 20000 736520 5200 A220 00000 0000 0000013726 3/1/2009 CNV0000402 19020 3/1/2009 8/16/2009 CON 206.00 0000002608 G5404260 56030 Travel - International EMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/1/2008 CNV0000005 27730 8/1/2008 8/15/2009 CON 1,277.04 0000002608 G5404260 56030 Travel - International EMUNV 20000 736520 5200 A220 00000 0000 0000013726 3/1/2009 CNV0000402 19009 3/1/2009 8/16/2009 CON 432.21 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 3/1/2009 CNV0000402 11807 3/1/2009 8/16/2009 CON 176.20 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/1/2008 CNV0000005 27729 8/1/2008 8/15/2009 CON 318.50 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 3/19/2010 GEP0045676 26 GE Capital P-Card Feed3/19/2010 3/29/2010 GEP 95.00 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 8/19/2010 0000082259 23 Exp Rep Rev in Error 0000036478/19/2010 8/24/2010 ONL 408.62 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 6/10/2010 EX00068825 14 Expense Accruals 6/10/2010 6/29/2010 EX 88.00 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 6/23/2010 AP00067359 773 AP Accruals 6/23/2010 6/23/2010 AP 0FL7891380350 94441 6005 AMERICAN EXPRESS CENTRAL TRAVEL 659.40 0000002608 G5404260 56100 Travel - Domestic EMUNV 20000 736520 5200 A220 00000 0000 0000013726 6/15/2010 0000066815 62 ExpRepLINE:0000036473-16/15/2010 6/29/2010 ONL (408.62)

After reviewing the project tab, the next level of detail is in the EUOGC16A tab which lists 4 types of data, each with two time periods:

Budget, Actuals, Encumbrances and Project Resources for the two time periods determined by the As Of Date selected in the Compass Run Control Page (see the discussion on pages 7 & 8).

The data is subtotaled by account code for each project.

There is also a field called “Account Description” attached to each account code. This field is extracted from the Tree that is maintained in Compass. This Tree drives the subtotaling by account categories in the SPP2242 and on the Project tabs in the Template.

Please see the appendix for a description of which account codes are included within each account category in the SPP2242 Compass Tree.

The Project tabs pull data from the EUOGC16A tab using the SUMIFS function which means that columns cannot be added or deleted in this tab. This tab will be locked down and normally SHOULD NOT be edited. All adjustments should be made in the Project tabs in the designated areas that are shaded in pink.

However, sometimes closed projects have been inadvertently left active in Compass. As a workaround, it is possible to unlock the EUOGC16A worksheet and delete all the rows for a specific project if you did not want to include that project in the reconciliation. The ARRT template would still work but it would not be an accurate reflection of the current data residing in Compass. If projects have been clean-up, closed and formally deactivated (per Standard Operating Procedures) then they can be deselected in the run control page of Compass when running the EUOGC016A report. See page 7 for a description of the run control page.


The next level of detail is contained in the EUOGC16B tab which contains all of the transactions on the award.

No data is pulled from this tab into the project or award tabs. This tab exists solely for the purpose of you identifying transactions that you may need to reverse or modify by additional journal entries in Compass.

For most awards simply scrolling through the list is all that is needed.

For large awards with many hundreds of transactions you can use a number of techniques to facilitate inspection of the transactions, including:

apply Data > Filter to row 12 sort rows 13 onwards (by default it is sorted in ascending order of account code) use Ctrl+F to open a search box to find specific text or numbers in the tab

DO NOT edit any data in this tab.


This is what the project tab looks like after making the necessary adjustmentsProject tab # P1

CUMULATIVE SUMMARY 09/09/13Project G5404260

Report As Of Run Date08/31/2013Sponsor: NIH NATL INSTITUTE OF HEALTH Award Begin Date 06/01/2006 ARRA Funds:Award Descrpition VIRAL AND CELLULAR DETERMINANTS OF HIV-1 ASSEMBLY Award End Date 05/31/2013 Internal/Real FSR:Award No.: 0000002608 Funding Method: Cost Reimb - Letter of Credit Billing:Award Department ID 736520 Milestone Type FINRE Final FSR/Invoice:Department: SOM: Peds: Infectious Disease Milestone Code FFSRPI: Spearman,Paul William Terms: 30 / 45 / 60 / 90 days

Account Codesincluded in the row Description

Cumulative Authorized Budget as

of Award End Date

Manual Budget Adjustment Adjusted Budget

Project Cum. Expenses as of

Award End Date

Manual Expense Adjustments

Adjusted Project Expenses to Date thru Award End

Date

Variance to Budget(over)/under

budget

See Compass Tree Salary Expense 954,545.00 - 954,545.00 673,544.08 - 673,544.08 281,000.92 See Compass Tree Fringe - - - 147,806.07 - 147,806.07 (147,806.07)

SUB-TOTAL PERSONNEL: 954,545.00 - 954,545.00 821,350.15 - 821,350.15 133,194.85

- See Compass Tree Consulting Services - - - 665.00 - 665.00 (665.00) See Compass Tree Supplies 41,664.00 - 41,664.00 196,890.18 465.11 197,355.29 (155,691.29) See Compass Tree Travel 13,118.00 - 13,118.00 11,680.24 (2,347.10) 9,333.14 3,784.86 See Compass Tree Other Expense 6,848.00 - 6,848.00 26,396.59 - 26,396.59 (19,548.59)

68715 Human Subject Exp - - - 2,833.85 - 2,833.85 (2,833.85) See Compass Tree Animal Costs - - - - 423.00 423.00 (423.00)

77600 Subcontracts in first 25k - - - - - - - Departmental Discretion (Adj) - - - - - Other / Catch all / uncategorized 93,700.00 93,700.00 1,350.00 1,350.00 92,350.00

SUB-TOTAL OPERATING: 155,330.00 - 155,330.00 239,815.86 (1,458.99) 238,356.87 (83,026.87)

MODIFIED TOTAL DIRECT COSTS: 1,109,875.00 - 1,109,875.00 1,061,166.01 (1,458.99) 1,059,707.02 50,167.98

Project expenses not in MTDC: - See Account Codes tab Equipment - - 45,216.32 - 45,216.32 (45,216.32) See Account Codes tab Patient Care (not in MTDC) - - 10.50 - 10.50 (10.50) See Account Codes tab Space Lease - - - - - - See Account Codes tab Student Aid - Graduate Fees - - 5,030.00 - 5,030.00 (5,030.00)

77610 Subcontracts (Not In MTDC): - - - - - - - Departmental Discretion (Adj) - - - Subtotal - - - 50,256.82 - 50,256.82 (50,256.82)

F&A Costs:

Project F&A Rate: 53.0%

See Compass Tree F&A Costs 561,734.08 - 561,734.08 562,418.50 (773.26) 561,645.24 88.84

TOTAL F&A COSTS: 561,734.08 561,645.24 88.84

TOTAL DIRECT BUDGET: 1,109,875.00 TOTAL DIRECT COSTS: 1,109,963.84

TOTAL PROJECT BUDGET: 1,671,609.08 TOTAL PROJECT COSTS: 1,671,609.08

ADJUSTMENTS AND NOTES:

Enter Notes on Budget Adjustments ( Column D)

Amount ReasonDocumentation

attached? Yes or

Enter Notes on Expense Adjustments ( Column G)

Transaction ID Amount Reason

465.11 Supplies after date within period423.00 DAR expenses after date within period

(2,347.10) Dept. will remove the overage

Documentation attached? Yes or No

Yes - invoiceNo - already in CompassYes - email

Compare this to the unadjusted version shown on page 15.Explanations for the adjustments made are contained in the notes section at the bottom of the page. All adjustments to the numbers pulled from Compass have to be made in the adjustment columns.


Completion of ReconciliationWhen all of the adjustments have been made in the ARRT Template:

Ensure that all of the adjustments have an explanation in the Notes section of the project tabs.

Save the ARRT file using a name that includes the award number.

Collect together all of the supporting documentation.

Scan any paper documents and save them with a filename that is descriptive of the contents and includes the award number.

Complete the FGC Financial Status Report Checklist – save it with a filename that is descriptive of the contents and includes the award number.

Attach the Close-Out Checklist, ARRT Template and supporting documentation to an email addressed to the FGC team email address given to you on their contact list.

Complete the journal entries in Compass so that the university’s system of record is updated with the adjustments you have made in the Template.


Appendix – Compass Tree of Account Code Categories

The SPP2242 uses an aggregation of account codes into categories. The relation between an individual account code and the category to which it belongs, is maintained in Compass as a “tree”.This is the tree as at September 2013:


Thes

e co

des a

re n

ot

incl

uded

in th

e te

mpl

ate

Nodes marked will be aggregated into the “other/catch-all/uncategorized category” in the Project tabs.


Appendix – CaveatsMaintenance of the ARRT Template:

ARRT is, by definition, a personal productivity tool. Unlike the Compass system which is maintained by IT professionals to documented standards, the ARRT Template will not be maintained or upgraded. It is offered to you as an aid in performing the FSR reconciliation but it is your responsibility to ensure that the numbers in the template are accurate and complete.Always start your reconciliation with a fresh copy of the Template. Do not re-use a file from a previous reconciliation as the adjustments and notes you made there will not be deleted or overwritten by importing the Compass reports.

Integrity of Data

The two Compass reports are part of the institution’s system of record and, like the SPP2242, they should be a totally accurate representation of the data residing in Compass. If you feel that there are any discrepancies between data in Compass and the EUOGC16A or EUOGC16B reports, please notify your team leader of this immediately.

Timing of Data

In Compass, the data tables used by the Template are updated throughout the day but there may be a delay between making journal entries and being able to capture them in the 16A and 16B reports.

The 16A report pulls from a Compass table that contains a summary, by account code for each monthly period. Therefore using an As Of Date that is earlier than the period end date does not create a report for a partial month.

Modification of Data During Reconciliation

It cannot be overstressed that any adjustments that need to be made during the reconciliation process MUST be put into the adjustment columns on the Project tabs and explanations noted in the section below the numeric tables.

If you directly edit any of the numbers in other columns or in the EUOGC16A or EUOGC16B tabs, the Award summary tab or the FSR Report tabs then the data in the ARRT template will not accurately reflect what is stored in Compass.


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