Effort Reporting Training Presented by Costing Andy McManus & Anne Hager 1

1

Effort Reporting Training

Presented by Costing

Andy McManus & Anne Hager

2

Welcome to Effort Reporting Training

(Short)

Please Take Your PARs and Sign In

3

Effort Reporting Policy

Federal Regulations– Allows the University to meet the requirements of (OMB Uniform Guidance Subpart E 200.430 Cost Principles)

http://www.ecfr.gov/cgi-bin/text-idx?node=2:1.1.2.2.1&rgn=div5

Purdue Effort Reporting Policy (II.C.1) : This policy established effort reporting procedures which documents the effort expended on sponsored projects.

http://www.purdue.edu/policies/business-finance/iic1.html



4

Effort Reporting Key Facts

Monthly paid staff who expended effort on a Sponsored Program or Federal Appropriation during the semester must certify their effort on a PAR.

PARs are distributed to the employee’s home department.If a monthly paid person expended effort on a Sponsored

Program or Federal Appropriation during the semester but did not receive a PAR, complete a blank PAR form from the Costing Website.

Personnel Activity Report (PAR) Reminder - CD% is the current cost distribution before

effort is certified or revised.

http://www.purdue.edu/business/mas/costing/Effort_Reporting/forms.html

5


The Effort Reporting Quick Reference Guide (QRG) outlines important policy reminders and responsibilities for PIs/faculty, and is printed on the back of each PAR.

• The business office should meet with the PI (Principal Investigator) or someone with direct knowledge of the work to review the PAR.

• The PAR must be signed by the employee or someone having direct knowledge of the work.

• Faculty/PIs should sign their own PARs. If they are unavailable, a person with direct knowledge of their work may sign for them.

• PIs sign PARs for the Graduate Students

6


Administrative Supplements are defined as a part of the base pay by the University and are included on the PARs.

Overloads and other special payments are not considered part of base pay and are not included on the PARs.

• Summer months or other period not included in the base salary

period will be determined for each faculty member at a rate not

in excess of the base salary divided by the period to which the

base salary relates

7

Wage Types that would be included in a PAR

Wage Type Wage Group

1. 1000-Salary 1

2. 1001-Salary Non-Eligible 1

3. 1003-NRA Salary 1

4. 1015-Administrative Adjustment 1

5. 1016-Temp/Short Term Admin Adjustment 1

6. 1315-Summer Pay 2

7. 1320-Sababatical Leave 1

8. 1501-NRA Salary Non-Eligible 1

9. 1515-NRA Administrative Adjustment 1

10. 1815-NRA Summer Pay 2

11. 1820-NRA Sabbatical Leave 1

8


Return the signed PARs to the Costing Office to be entered

When the Costing Office enters the PAR, IT27 for each month in the semester will change to match the PAR unless the difference is less than 5%

All PARs (original and revised) requesting a less than 5% change require explanations and approval from the Costing Office/Comptroller.

9


Certification must equal 100% per PERNR per wage group. It is recommended that known changes to cost distribution are

corrected in IT27 before the last payroll run of the semester, so that the distribution printed on the PARs is as accurate as possible. The keying deadline was December 16, 2015—if you changed cost distribution for this semester after that date, those changes will not be reflected on the PAR. Watch Business@Purdue for keying deadline reminders.

Something must be written in the Effort % column.Writing the word “SAME” in the Effort % column is acceptable

if the effort that is being certified is the same as the existing distribution that is reflected in the CD % column of the PAR.

Certify in whole percentages whenever possible.

10

EXAMPLES OF HOW TO USE THE WORD SAME

If there is more than one job and you put the word same on both of the jobs nothing will update.

This par will cause no change to cost distribution. Everything will remain the same.

11

EXAMPLES OF HOW TO USE THE WORD SAMEPAR EXAMPLE:

• The numbers that we would key for this par WG 1 would be 50%/50%. This would make each months cost distribution 50%/50%. There is nothing to tell the system that it should do anything else.

• If you want the cost distribution to be anything else a par calculator would be necessary to tell the system how exactly you want the cost distribution to look.

• If you have more than one job on a par it is a good idea to get into the habit of making a par calculator for the unchanged job as well making the change that are needed.

12


%CD printed on the PAR is calculated using the amount of Salary on each account

Effort certification is based on % Effort and not on salary.

When you change one account by more than 5%, all accounts will update in IT27 for each month in the PAR period

13

Less than 5% Changes

Less than 5% changes always require an explanation and approval from the Costing Office/Comptroller. Less than 5% changes on a Revised PAR or Post PAR are VERY RARELY approved. The following are examples of when a less than 5% change may be approved when CLEARLY REQUESTED AND DOCUMENTED:

• A less than 5% adjustment will be permitted to clear an over drafted account.

A less than 5% adjustment will be allowable to remove post-term charges from an account.

A less than 5% adjustment will be allowable if an employee is paid from a separately certified project but reports zero effort on the PAR.

A less than 5% adjustment is acceptable if, when coupled with committed cost sharing or a memo match on the PAR, the adjustment is equal to or greater than 1%.

If there is a signed contract that is approved by the Comptroller that requires tracking less than 5% adjustments.

14

• IS THE DIFFERENCE BETWEEN %CD AND % EFFORT ON ANY ONE LINE GREATER THAN 5%?

IF YES– YOU DO NOT NEED THE LESS THAN 5% ADJUSTMENT. THE SYSTEM WILL MAKE THE CHANGES THAT ARE REQUESTED.

IF NO—THEN A LESS THAN 5% ADJUSTMENT IS NEEDED. THIS WILL FORCE THE SYSTEM TO MAKE THE CHANGES THAT YOU ARE REQUESTING WHEN IT WOULD NORMALLY NOT MAKE THOSE CHANGES DUE TO A LESS THAN 5% CHANGE.

THE 5% DIFFERENCE IS NOT BASED ON A COMBINATION OF LINES.

HOW TO DETERMINE IF A LESS THAN 5% ADJUSTMENT IS NEEDED

15

ADDITIONAL NOTE

• On an original PAR, if an individual is not going to certify all his/her effort incurred on a sponsored program for the period and instead elects to report part of that effort on an unrestricted fund, this should be documented in the comment section of the PAR.

• Documentation should include the percent of effort not being reported on the sponsored program and the reason why.

• The benefit would be less scrutiny on a revised PAR, should one be necessary, resulting from the prior notification on the original PAR.

16

Additional Notes

Sick Leave and Paid Parental Leave are allowable direct costs that should be prorated on the basis of the projects or accounts the individual is working on at the time the leave is taken.

17

Additional Notes

Review the Sponsored vs Non-sponsored activities charts

https://sp2010.itap.purdue.edu/businessservices/bstc/courselist/Documents/BPARS%20Sponsored%20Non-Sponsored%20Activities%20Chart.pdfExample:

Proposal writing must be supported by general funds, gift funds etc... Writing proposals is only allowable on a sponsored project if it is for the continuation or renewal of that sponsored project.

https://sp2010.itap.purdue.edu/businessservices/bstc/courselist/Documents/BPARS%20Sponsored%20Non-Sponsored%20Activities%20Chart.pdf



18

When to Use a PAR Calculator

CThe PAR effort calculator is on the costing website:

http://www.urdue.edu/business/mas/costing/Effort_Reporting/index.html

• Salary dollars are different in at least one month during the par period

• Or when a grant expires some time during the par period

• And when a greater than 5% change is needed

http://www.purdue.edu/business/mas/costing/Effort_Reporting/index.html


19

PAR Calculator

Demo the PAR Calculator

20

Effort Report

Demo T-Code S_P7H_77000175

Actual Effort Certification

By Employee

https://erp-portal-prd.itap.purdue.edu/irj/portal

21

Fall Effort Reporting Timeline

• 12/31/2015 – PAR period ends

• 01/08/2016– Business Offices receive PARs at training

• 02/08/2016 – Certified PARs are due to the Costing Office

• 02/09/2016 – Post PAR period begins. Explanations and appropriate signatures are required.

• Keying of PARs will begin in the Costing office as soon as PARs are received. Adjustments will appear after the January or February payroll runs depending on when the PARs are keyed by costing.

• Note: The cost distribution deadline for January payroll is the 20th and February deadline is the 18th

22

FALL PAY DATES

09/01/2015 – 12/31/2015

September 2015 9/01/2015 – 9/30/2015

October 2015 10/1/2015 – 10/31/2015

November 2015 11/1/2015 – 11/30/2015

December 2015 12/01/2015 – 12/31/2015

23

Post PAR Procedures

PARs that are received after the January 9th deadline but DO NOT change cost distribution are considered late and require an explanation as to why the PAR is late.

PARs that are received after the January 9th deadline that change cost distribution are considered post PAR and require both an explanation AND pre-auditor signature.

All revised PARs require an explanation and pre-auditor signature, regardless of when they are received.

2 weeks after the end of PAR period

PAR Training completed and all PARs distributed

30 days after PARs are distributed PARs are due to the costing office

60 days after PARs are distributed Bus. Managers receive a listing of outstanding PARs with a memo from Dir. of Bus. Managers and/or the Associate Comptroller with a copy to the Dir. of Fin. Affairs or the Director of Accounting at the Regional Campus.

90 days after PARs are distributed Bus. Managers receive a listing of outstanding PARs with a memo from Comptroller with a copy to the Dir. Of Fin. Affairs and the Dir. of Bus. Managers or the Regional Campus Comptroller

120 days after PARs are distributed Dir. Of Fin. Affairs receive a listing of outstanding PARs with a memo from Vice President of Business Services and Assistant Treasurer with a copy to the Dean, Dir. of Bus. Managers or the Regional Campus Comptroller

PAR Timeline Dates

25

Questions

26

CONTACTS

CONTACT

Have Questions or Need Help?

[email protected] – this email address contacts all costing representatives

Anne Hager Phone: 49-44894 Email: [email protected]

mailto:[email protected]



27

Thank You for Attending!

28

Welcome to Effort Reporting Training

(Extended)

29

What is Effort Reporting?

• The process by which Purdue University documents the compensated Effort expended on Sponsored Projects during each Effort Reporting Period.

30

Effort Reporting Policies/Requirements

Purdue Effort Reporting Policy (II.C.1) : This policy established effort reporting procedures which documents the effort expended on sponsored projects.


Federal Regulations - Allows the University to meet the requirements of OMB Uniform Guidance Subpart E 200.430 - Cost Principles







31

OMB UNIFORM GUIDANCE- 200.430

200.430 (h) (8) (i) (I) (viii) (c) The non-Federal entity’s system of internal controls

includes processes to review after-the-fact interim charges made to a

Federal awards based on budget estimates. All necessary adjustment must be made such that the final amount charged to

the Federal award is accurate, allowable, and properly allocated.

200.430 (h) (8) (i) (1) Standards for Documentation of Personnel Expenses

-- Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:

(i) Be supported by a system of internal control which provides reasonable

assurance that the charges are accurate, allowable, and properly allocated;

32


(iii) Reasonably reflect the total activity for which the employee is compensated by the non-Federal

entity, not exceeding 100% of compensated activities

(iiii) by the non-Federal entity, on an integrated basis, but may include the use of subsidiary records a

defined in the non-Federal entity’s written policy.

200.430 (h) (8) (i) (1) (iii) (b) Significant changes in the corresponding work

activities are identified and entered into the records in a timely manner.

200.430 (h) (8) (i) (1) (viii) Budget estimates (i.e., estimates determined before the

services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes

33


200.430 (h) (2) Salary basis. In no event will charges to Federal awards, irrespective of the basis of computation, exceed

the proportionate share of the Institutional Base Salary for that period.

200.430 (h) (5) Periods outside the academic year. -- Charges for work performed by faculty members on Federal

awards during periods not included in the base salary period will be at a rate not in excess of the Institutional Base Salary.

200.430 (h) (8) (i) (3) Charges for the salaries and wages of

nonexempt employees, in addition to the supporting documentation described in this section, must also be supported by records indicating the total number of hours worked each day.

34

Personnel Activity Report (PAR)

• The Personnel Activity Report (PAR) form: • Documents the effort devoted to sponsored projects

expressed as a percentage of total effort worked during the effort reporting period

• Supports the final distribution of payroll charges to sponsored program and other accounts

• There are three reporting periods to correspond with each academic semester. These periods are defined as:

• Fall: September 1 to December 31• Spring: January 1 to April 30• Summer: May 1 to August 31

35

PAR Procedures

PARs are distributed to employee’s home department. The PAR must be signed by the employee or someone having direct knowledge of the work.

The business office acts as a liaison to Faculty/PI, they should not complete the PAR.

The person signing the form should be the one filling it out.

Faculty/PIs should sign their own PARs. If they are unavailable, a person with direct knowledge of their work may sign for them.

PIs sign PARs for the Graduate Students.

36


The Effort Reporting Quick Reference Guide (QRG) outlines important policy reminders and responsibilities for PIs/faculty, and is printed on the back of each PAR.

• The business office should meet with the PI (Principal Investigator) or someone with direct knowledge of the work to review the PAR.

• The PAR must be signed by the employee or someone having direct knowledge of the work.

• Faculty/PIs should sign their own PARs. If they are unavailable, a person with direct knowledge of their work may sign for them.

• PIs sign PARs for the Graduate Students

37


Monthly paid staff who expended effort on a Sponsored Program or Federal Appropriation during the semester must certify their effort on a PAR.

PARs are distributed to the employee’s home department.If a monthly paid person expended effort on a Sponsored

Program or Federal Appropriation during the semester but did not receive a PAR, complete a blank PAR form from the Costing Website.

Personnel Activity Report (PAR) Reminder - CD% is the current cost distribution before

effort is certified or revised.


38


• Each employee (Person ID) receives ONE PAR that is sent to their HOME department

• Charges for work performed by Professional Staff during the academic year will be based on the individual’s base pay regardless of the number of hours worked

• All monthly-paid staff who have effort on a Sponsored Program or Federal Appropriation during the semester needs a PAR. All effort during the semester related to their base pay must be certified.

39


Certification must equal 100% per PERNR per wage group. It is recommended that known changes to cost distribution are

corrected in IT27 before the last payroll run of the semester, so that the distribution printed on the PARs is as accurate as possible. The keying deadline was December 16, 2015—if you changed cost distribution for this semester after that date, those changes will not be reflected on the PAR. Watch Business@Purdue for keying deadline reminders.

Something must be written in the Effort % column.Writing the word “SAME” in the Effort % column is acceptable

if the effort that is being certified is the same as the existing distribution that is reflected in the CD % column of the PAR.

Certify in whole percentages whenever possible.

40


Administrative Supplements are defined as a part of the base

pay by the University and are included on the PARs.

Overloads and other special payments are not considered part

of base pay and are not included on the PARs.

• Summer months or other period not included in the base salary

period will be determined for each faculty member at a rate not

in excess of the base salary divided by the period to which the

base salary relates

41


• Summer months or other period not included in the base salary period will be determined for each faculty member at a rate not in excess of the base salary divided by the period to which the base salary relates

42


The PAR may be divided into multiple Personnel Numbers (PERNRs) and may have two wage groups (Summer Pay and Academic Pay). Certification must equal 100% per PERNR per wage group.

If an employee has multiple appointments the home department must coordinate with all other departments to make sure that effort is certified correctly.

The Effort Reporting Quick Reference Guide (QRG) printed on the back of the PAR outlines important policy reminders and responsibilities for PIs/faculty.

43


• What If I Didn’t Receive a PAR for someone that Needs One?

• Complete a blank PAR form from the Costing Website, and submit it with all other PARs.• Personnel Activity Report (SAP)• Note: The newest revision of the form is on the Costing website.

• What about Bi-weekly staff who are paid on Sponsored Programs?

• Bi-weekly staff are not included in the PAR process. Their effort is certified on their time cards. The cost distribution should match the effort expended during the period.


44

Important PAR Facts

%CD printed on the PAR is calculated using the amount of Salary on each account

Effort certification is based on % Effort and NOT on Salary.

When you change one account by more than 5%, all accounts will update in IT27 for each month in the PAR period

PAR Effort Calculator is on the Costing Website under the following link:




45

PAR Procedures

Something must be written in the Effort % column.Writing the word “SAME” in the Effort % column is

acceptable if the effort that is being certified is the same as the existing distribution.

Certify in whole percentages whenever possible

When a PAR with changes is keyed by the Costing Department, IT27 for each month in the semester will change to match the PAR unless the difference is less than 5%, or a PAR calculator is attached to show varying monthly distribution.

46

EXAMPLES OF HOW TO USE THE WORD SAME

If there is more than one job and you put the word same on both of the jobs nothing will update.

This par will cause no change to cost distribution. Everything will remain the same.

EXAMPLES OF HOW TO USE THE WORD SAMEPAR EXAMPLE:

• The numbers that we would key for this par WG 1 would be 50%/50%. This would make each months cost distribution 50%/50%. There is nothing to tell the system that it should do anything else.

• If you want the cost distribution to anything else a par calculator would be necessary to tell the system how exactly you want the cost distribution to look.

• If you have more than one job on a par it is a good idea to get into the habit of making a par calculator for the unchanged job as well making the change that are needed.

47

48

When Do I Use a CD-01?

Use a CD-01 to document a cost distribution change needed after payroll has been posted: For any Bi-Weekly employee paid on Sponsored

Program Funds or Federal Appropriations Monthly and biweekly Personnel paid from all other

funds will only require a CD-01 form to completed if the changes are for periods prior to July 1 of the previous calendar year.

You DO NOT need a CD01 when submitting a Revised PAR

49

EXAMPLES OF ACTIVITIES

SPONSORED

VS

NON-SPONSORED


50

DEFINING PAR FIELDS

51

DEFINING PAR FIELDS

52

DEFINING PAR FIELDS

53

DEMO -Example 1 : Simple PAR

Certify whole percentages whenever possible.

Certification must equal 100% per PERNR per Wage Group.

If change is less than 5%, IT27 will NOT change.

If no change is necessary, the word “same” can be written in the Effort Column (DO NOT LEAVE IT BLANK).

54

SIMPLE PAR

55

DEMO- Example 1 : PAR Without CalculatorDIFFERENCE BETWEEN HAVING A CALCULATOR AND NOT CALCULATOR

This is how cost distribution will look if no par calculator is sent along with the par.

Cost Center Order Fund September October November December

8000055682 41120000 7.5% 7.5% 7.5% 7.5%

8000041497 41100000 80% 80% 80% 80%

4027013000 21010000 12.5% 12.5% 12.5% 12.5%

56

DEMO-EXAMPLE 2: PAR WITH CALCULATOR

Use the numbers in the bottom box to be written on the face of the par.*Note*The total on the bottom must be exactly 100%.

Bottom Box—%Effort that should be entered on the PAR:

57

DEMO-EXAMPLE 2: PAR WITH CALCULATOR

Demo the PAR Calculator

411200007.5%7.5%7.5%7.5%

58

THIS IS THE COST DISTRIBUTION WOULD LOOK IF KEYED ACCORDING TO THE CALCULATOR.

Cost Center Order Fund September October November December

8000055682 41120000 10% 10% 10%

8000041497 41100000 90% 90% 90% 50%

4027013000 21010000 50%

59

WHEN TO USE CALCULATOR

(PAR Effort Calculator) If a grant expires during the PAR period, costing has to manually key each month to

enter the certified PAR if it includes changes to distribution.

When using a PAR calculator, use the exact figures shown at the bottom of the form.

Certification must equal 100% per PERNR per Wage Group.

IT 27 will update for ALL lines if the change is greater than 5% in any given line

One employee may have more than 1 PERNR

If necessary, coordinate with other departments to make sure that certification is

accurate and complete.

More than one person can sign as authorized administrator if necessary.

Please note: All employees paid on sponsored programs (grants) with concurrent

appointments must be certified on ALL appointments, even if only one of the concurrent

appointments is sponsored.

60

Post PAR Procedures

PARs that are received after the January 9th deadline but DO NOT change cost distribution are considered late and require an explanation as to why the PAR is late.

PARs that are received after the January 9th deadline that change cost distribution are considered post PAR and require both an explanation AND pre-auditor signature.

All revised PARs require an explanation and pre-auditor signature, regardless of when they are received.

61

Explanations

Explanations must be clearly and carefully worded so that regardless of the passage of time, a person unfamiliar with the situation can fully understand why and how the error occurred, understanding the corrective action and find it appropriate

62

EXPLANATIONS

Your explanation on both PARs or a CD-01 should include:

Why is the correction proper and necessary?Explain what is being corrected. Include person and PAR

period, and how the necessary change was discovered.

Explain the change being made- include account, % before change, % being changed to, and project period for SPS and AG funds.

If document is not timely, explain why the document is late.

PAR explanation refers ONLY to effort. Do not mention salary.

63


In very rare situations an adjustment of less than 5% will be allowed. Request for a less than 5% change requires an explanation and approval from the Costing Office /Comptroller.

Less than 5% changes on a Revised PAR or Post PAR are VERY RARELY approved. The following are examples of when a less than 5% change may be approved when CLEARLY REQUESTED AND DOCUMENTED:

64


• A less than 5% adjustment will be permitted to clear an over drafted account.

A less than 5% adjustment will be allowable to remove post-term charges from an account.

A less than 5% adjustment will be allowable if an employee is paid from a separately certified project but reports zero effort on the PAR.

A less than 5% adjustment is acceptable if, when coupled with committed cost sharing or a memo match on the PAR, the adjustment is equal to or greater than 1%.

If there is a signed contract that is approved by the Comptroller that requires tracking less than 5% adjustments.

65

REASONS BEHIND THE POLICY/PROCEDURE

WHY DO WE DISCOURAGE CHANGES OF LESS THAN 5%?

• Federal government realizes that measuring effort cannot be precise at all times.

• Process is based on an after the fact estimation of how the individual spent his/her time

• Purdue University negotiated the threshold of 5% with DHHS

• IS THE DIFFERENCE BETWEEN %CD AND % EFFORT ON ANY ONE LINE GREATER THAN 5%?

IF YES– YOU DO NOT NEED THE LESS THAN 5% ADJUSTMENT. THE SYSTEM WILL MAKE THE CHANGES THAT ARE REQUESTED.

IF NO—THEN A LESS THAN 5% ADJUSTMENT IS NEEDED. THIS WILL FORCE THE SYSTEM TO MAKE THE CHANGES THAT YOU ARE REQUESTING WHEN IT WOULD NORMALLY NOT MAKE THOSE CHANGES DUE TO A LESS THAN 5% CHANGE.

THE 5% DIFFERENCE IS NOT BASED ON A COMBINATION OF LINES.

HOW TO DETERMINE IF A LESS THAN 5% ADJUSTMENT IS NEEDED

66

67

Useful T-Codes

S_P7H_77000175 Actual Certification by Employee

ZHR_PAY_POSTINGShows Salary Distribution by Pay Period

PA20 Info type 27Displays Cost Distribution

PA20 Info type 15 STY 1315Displays Summer Payments

68

Demo of Useful T-Codes

https://erp-portal-prd.itap.purdue.edu/irj/portal

69

Effort Reporting Escalation Process

The Effort Reporting Period is to be closed within 60 days after the end of the reporting period in order to satisfy federal reporting requirements.

This is a follow-up process designed to identify unresolved issues for the period.

An email with the outstanding PAR list will be sent to the departments business manager and DFA beginning the week before PARs are due to the Costing Office, and will continue until all PARs are returned.

2 weeks after the end of PAR period

PAR Training completed and all PARs distributed

30 days after PARs are distributed PARs are due to the costing office

60 days after PARs are distributed Bus. Managers receive a listing of outstanding PARs with a memo from Dir. of Bus. Managers and/or the Associate Comptroller with a copy to the Dir. of Fin. Affairs or the Director of Accounting at the Regional Campus.

90 days after PARs are distributed Bus. Managers receive a listing of outstanding PARs with a memo from Comptroller with a copy to the Dir. Of Fin. Affairs and the Dir. of Bus. Managers or the Regional Campus Comptroller

120 days after PARs are distributed Dir. Of Fin. Affairs receive a listing of outstanding PARs with a memo from Vice President of Business Services and Assistant Treasurer with a copy to the Dean, Dir. of Bus. Managers or the Regional Campus Comptroller

PAR Timeline Dates

71

Fall Effort Reporting Timeline

• 12/31/2015 – PAR period ends

• 01/08/2016 – Business Offices Receive PARs at Training

• 02/08/2016 – Certified PARs are due to the Costing Office

• 02/09/2016 – Post PAR begins. Explanations and appropriate signatures

are required

• Keying of PARs will begin in the Costing office as soon as PARs are

received. Adjustments will appear after the January or February

payroll run, depending on when they are keyed.

• Note: The cost distribution deadline for January payroll is the 20th &

February deadline is the 18th.

72

FALL PAY DATES

SEPTEMBER 1, 2015 – DECEMBER 31, 2015

September 2015 9/01/2015 – 9/30/2015

October 2015 10/01/2015 – 10/31/2015

November 2015 11/01/2015 – 11/30/2015

December 2015 12/01/2015 – 12/31/2015

73

Questions

74

Have Questions or Need Help?

CONTACT

[email protected] – this email address contacts all Costing Representatives

Anne Hager Phone: 49-44894 Email: [email protected]



75

Thank You for Attending!