Reimbursement vs. Payment ACES Grant Recipients: Expenditures
can be either Cost Reimbursable Travel Expense Report Payment
Purchasing Card, Internal Transaction Voucher, Vendor Voucher
3
Slide 4
Payment/Reimbursement Flow ACES PI: Sign all
payment/reimbursement paperwork (keep copies of everything). PI:
Mail ALL Initial Payment/Reimbursement paperwork & Budget Mod
to ACES Admin. ACES Admin: Forward Budget Mod to ECDI. ACES Admin:
Budget balance & evidence. PI: Send follow-on papers to
requester. AU/PPS: Review/approval payment occurs. 4
Slide 5
Deadlines Payment/Reimbursement Filings: Minimum of Quarterly
(12/31/09, 3/31/10, 6/30/10, & 9/30/10) Maximum of Monthly Send
Project Update Form [2] (even w/o activity) Close-out: NLT 10/31/10
Final Payment/Reimbursement, Final Project Report, & Success
Story. 5
Slide 6
6
Slide 7
Non-AU/ACES GRANTEES 7
Slide 8
Non-ACES/AU Reimbursement Method AU Subrecipient Invoice
Handout Sample [4] FAQs: Link
http://www.auburn.edu/research/vpr/contracts/i nvoice05.xls
http://www.auburn.edu/research/vpr/contracts/i nvoice05.xls 8
Slide 9
Additional Evidence for Line Item Expenditures Salary/Wages:
Who received Salary/Wages How calculated Period of Performance
Evidence of payment [7] Copy of Check Payroll Report Cancelled
Check 9
Slide 10
Additional Evidence for Line Item Expenditures EE Benefits: Who
received EE Benefits How calculated Period of Performance Evidence
of payment Copy of Check Payroll Report Cancelled Check 10
Slide 11
Additional Evidence for Line Item Expenditures Equipment:
Original itemized receipt(s). Facilities: Original itemized
receipt(s). [8 & 9] Materials/Supplies: Original itemized
receipt(s). Postage: Original itemized receipt(s). 11
Slide 12
Additional Evidence for Line Item Expenditures Consulting: Who
received Period of Performance Agenda Participant list Evidence of
Payment 12
Slide 13
TRAVEL Rate: $0.585/mile (effective 7/1/08) Shortest distance
route on mapquest.com [31 - 37] To/From; No roundtrip (X2) Actual
expenses (w/ itemized receipts) Fill up before & after Mileage
usually beneficial to traveler 13
Slide 14
Computer Purchases CANNOT purchase through ACES CTU 14
Slide 15
AU Vendor Voucher Use Preparer Sample [38] Journey ACES Admin
Services AU/OSP AU/PPS Audit Exception(s) 15
Disallowed Items Local County Checking Account: Use is
PROHIBITED for 2010 RAI expenditures. Frames Awards Spouse Meals
18
Slide 19
Supporting documents: Original Itemized Vendor Invoice
Expenditure Summary (Line Item) [5 & 6] Business Purpose Cost
Payee RAI Grant Number (10-RAI-00XX) 19
Slide 20
20
Slide 21
21
Slide 22
Purchasing Card POC: Dana Barber (334) 844-8690 or
[email protected][email protected] Application/Training [44]
Debbie Griggs (AU Program Administrator) AU/PPS Guidelines:
http://www.auburn.edu/administration/busine
ss_office/policy_manual/purchasing.html
http://www.auburn.edu/administration/busine
ss_office/policy_manual/purchasing.html
http://www.auburn.edu/administration/busine
ss_office/policy_manual/purchasing.html All AU Policies still apply
to RAI expenditures. 22
Slide 23
23
Slide 24
Supporting documents: Purchasing Card Original Itemized Vendor
Receipts & Support docs to Reconciler; copies to ACES Admin.
[45] Business Purpose Cost Payee FOAP RAI Grant Number
(10-RAI-00XX) 24
Slide 25
25
Slide 26
Vendor Voucher Complete all Details Fund: 104001 Org: 404006
Acct: As Required (Handout) [46 - 51] Prog: 3010 PI must sign
Vendor Voucher Sample [52 - 58] 26
Slide 27
27
Slide 28
28
Slide 29
29
Slide 30
30
Slide 31
31
Slide 32
32
Slide 33
33
Slide 34
34
Slide 35
35
Slide 36
36
Slide 37
37
Slide 38
38
Slide 39
39
Slide 40
Supporting documents: Vendor Voucher Original Itemized Vendor
Invoice Business Purpose Cost Payee FOAP RAI Grant Number
(10-RAI-00XX) 40
Slide 41
Internal Transaction Voucher Request in writing: ACES Admin
process ITV (ex: IEDTC Registration fee) Transaction details to
ACES Admin: Grant # Participants name Amount Agenda Evidence of
registration 41
Slide 42
ITV (Contd) ACES Admin: Complete ITV [59] Assign DR FOAP (RAI)
Assign CR FOAP Update Budget Balance AU Business Office:
Review/approval & transfer funds. 42
Slide 43
43
Slide 44
Travel Expense Report Traveler completes & signs TER (must
register as an AU Vendor). Agenda Mapquest.com (shortest distance)
Explain variance Traveler & PI sign TER. [60 - 61] To/From; No
roundtrip (X2) AU/PPS Guidelines:
http://www.auburn.edu/administration/busine
ss_office/policy_manual/travel.html
http://www.auburn.edu/administration/busine
ss_office/policy_manual/travel.html
http://www.auburn.edu/administration/busine
ss_office/policy_manual/travel.html 44
Slide 45
45
Slide 46
46
Slide 47
Supporting documents: Travel Expense Report Agenda Business
Purpose Itemized receipts Out-of-State & Meals > $34/day,
etc. RAI Grant Number (10-RAI-00XX) Flying: Itinerary Proof of
purchase hitting Credit Card 47
Slide 48
Non-AU/ACES employee Travel TER Traveler register as AU Vendor
Reimbursed actual POV expenses w/ original itemized receipts OR
Mileage X IRS rate ($0.55/mile, effective 1/1/09). No per diem;
reimbursed for actual expenditures Expenditures must be reasonable
48
Slide 49
Additional Evidence for Line Item Expenditures Salary/Wages:
Who received Salary/Wages How calculated Period of Performance
Evidence of payment TES Direct Charge Form 49
Slide 50
Additional Evidence for Line Item Expenditures EE Benefits: Who
received EE Benefits How calculated Period of Performance Evidence
of payment Payroll Report 50
Slide 51
Additional Evidence for Line Item Expenditures Equipment:
[Items >=$5,000 & Lifetime >1 Year] Original itemized
receipt(s) Purchase Requisition/Purchase Order (Item >=$2,500)
Facilities: Original itemized receipt(s); AU/PPS signature if
Contract utilized. Materials/Supplies: Original itemized receipt(s)
Postage: Original itemized receipt(s) 51
Slide 52
Additional Evidence for Line Item Expenditures Meals: [10 15;
16 - 29] Original Itemized Receipt(s); No Alcohol Recipients names
Meeting Agenda Explain paying for > Participant list (A/R)
Honorariums: [30] Who received (Name, Title, address, etc.) Period
of Performance Agenda Participant list 52
Slide 53
53
Slide 54
54
Slide 55
55
Slide 56
56
Slide 57
57
Slide 58
58
Slide 59
59
Slide 60
60
Slide 61
61
Slide 62
62
Slide 63
63
Slide 64
64
Slide 65
65
Slide 66
66
Slide 67
67
Slide 68
68
Slide 69
69
Slide 70
70
Slide 71
71
Slide 72
72
Slide 73
73
Slide 74
Additional Evidence for Line Item Expenditures Consulting &
Catering: Fully-executed Professional Services Contract (PSC) &
IC 99-01 before event starts Who will receive payment Period of
Performance Agenda Participant list 74
Slide 75
Professional Services Contracts Authority to Enter: AU/PPS PSC
Form is at: [62 - 68] http://www.auburn.edu/administration/busine
ss_office/pdf/bo5520.pdf If Individual or Sole Proprietor: Form IC
99-01 http://www.auburn.edu/administration/busine
ss_office/pdf/ic9901.pdf 75
Honorarium vs. Speaker Fee Honorarium: Payment not legally or
traditionally required. Guest speaker & AU official guests
Cannot be used for professional services Speaker Fee: Required or
agreed upon. 84
Slide 85
Honorarium Non-AU employee Pay through: Travel Expense Report
CANNOT use Local County Checking Account to pay the Honorarium
Documentation (FAQs & Handout) 85
Slide 86
Speaker Fee Payment: Required or agreed upon. Payment: Required
or agreed upon. Requires a PSC and/or IC 99-01 (>=$600
threshold) Pay w/ Travel Expense Report 86
Slide 87
Budget Modifications When required: ANY Scope Change Line Item
Change > 10% Gross Award EX: Awarded $5,000 Approved Travel
Budget: $2,000 Actual Travel Needed: $3,400 Rec: Talk to ECDI
(Mike) first Send Signed Budget Mod Request to ACES Admin [39 &
40] Must receive written ECDI approval 87
Slide 88
88
Slide 89
89
Slide 90
Budget Report Target: E-mail after EOM Sample [41 - 42] Review
for accuracy Communicate discrepancies 90
Slide 91
91
Slide 92
92
Slide 93
Interstate vs. Parking Lot Preference? Sample [43] Each Driver
Contributes to the Flow 93
