Fund Manager Basics PostAward UCLA Department of Medicine

Fund Manager Basics Post-Award UCLA Department of Medicine Office of Research Administration

Glossaries & Acronym Lists • OCGA Research Administration Resource Glossary • NIH Glossary & Acronym List • DOM ORA Acronyms UCLA Department of Medicine Office of Research Administration

Accounting Resources • UCLA Accounting Manual • UCLA Accounting Class – e. Learning Class • ALL fund managers should take this class! UCLA Department of Medicine Office of Research Administration

Understanding the FAU Sample Full Accounting Unit (FAU) 4 -441357 -AF-32222 -BRUINS-03 -4630 -ALAN Location Account Cost Center Fund Project Sub Object Source 4 441357 AF 32222 BRUINS 03 4630 ALAN • Location – Designates which campus within the UC system. UCLA = 4. • Account – See following slides • Cost Center – Are either PI or Operational • Fund – A discrete monetary source. Each contract, grant, new service, or auxiliary activity is given a separate fund number, which is established and controlled by the University (EFM or Accounting). UCLA Department of Medicine Office of Research Administration

Understanding the FAU Sample Full Accounting Unit (FAU) 4 -441357 -AF-32222 -BRUINS-03 -4630 -ALAN Location Account Cost Center Fund Project Sub Object Source 4 441357 AF 32222 BRUINS 03 4630 ALAN • Project – Optional. Can be used to identify a group of activities that require financial tracking. The project field is established and controlled by the Department. • Sub – Combines groups of expenditures for reporting. • Object Code – Used to break expenditures into categories. Object codes are established and controlled by the University. • Source – Optional. Can be used to best meet the needs of the Department, such as breaking down an expense into a lower subset or classification, similar to a Project Code. Departments are allowed to establish and control the Source field. UCLA Department of Medicine Office of Research Administration

Account Function (most common ones highlighted) ACCOUNT 40 XXXX 42 XXXX 43 XXXX 44 XXXX – 599999 60 XXXX 61 XXXX 62 XXXX 64 XXXX 66 XXXX 68 XXXX 72 XXXX 76 XXXX 77 XXXX – 799999 80 XXXX – 899999 94 XXXX 99 XXXX FUNCTION Instruction Teaching Hospitals Academic Support Research Libraries University Extension Public Service Physical Plan Operations Administration Student Services Institutional Support Auxiliary Enterprises Student Financial Aid Non-Reportable Expenditures Plant Control Improvement Programs Control Accounts UCLA Department of Medicine Office of Research Administration

Fund Ranges FUND DESCRIPTION 00001 - 00299 04100 - 09799 18000 - 18199 18200 - 18887 18888 18889 - 18999 19900 - 19999 20000 - 20399 20500 - 20599 20600 - 20939 20940 - 20999 21000 - 33999 34100 - 39799 39800 - 56999 57000 - 59999 60000 - 65999 66000 - 69999 70000 - 74999 75000 - 75999 76000 - 76999 77001 - 77149 78000 - 78299 78300 - 78799 78800 - 79999 Agency Funds Endowment Principal State of California - Special State Appropriation State of California - Contracts & Grants Special - Balance Sheet Control State of California - Contracts & Grants General Funds Student Tuition and Fees State of California - Special State Appropriation State of California - Contracts & Grants Local Government Federal Government Endowment Income Private Gifts Private Contracts and Grants Sales and Services Other Sources (Sales and Services) Auxiliary Enterprises Reserves for Renewal and Replacement Local Government (Contract and Grants) Private Contracts and Grants Clinical Trials Private Contracts and Grants UCLA Department of Medicine Office of Research Administration

Sub Codes • • • 00 – Academic Salaries 01 – Staff Salaries 02 – General Assistance Salaries 03 – Supplies and Expense 04 – Inventorial Equipment 05 – Special Items (i. e. travel & student stipend fees) 06 – Employee Benefits 07 – Special Items (i. e. student tuition fees, subawards, rent) 08 – Special Items (i. e. unallocated appropriations) 09 – Recharges 9 H – Overhead UCLA Department of Medicine Office of Research Administration

Type Entry (TE) Codes TYPE 11 ENTRY 12 13 14 15 32 33 34 41 42 43 44 50 51 52 53 54 58 59 70 EN ML DESCRIPTION (most common ones highlighted) Annual Operation Budget Appropriation Reappropriation of Prior Year Balances Budget Appropriations or Adjustment (Non-Operating Funds) Adjustment to Operating Budget Funds Inter-Campus Budget Transfer Cash Receipts - Main Cashier Cash Receipts - Other Cashiers Accounts Payable - Invoice Accrual Accounts Payable - Check Issuance Accounts Payable - Check Cancellation Accounts Payable - Invoice Cancellation University Invoice - SBAR Sundry Debtor Bills - General University Sundry Debtor Bills - Tissue Typing Lab Financial Journal Entry Non-Payroll Expenditure Adjustment Request (NPEAR) On-line Financial Journal and Adjustment On-line Recharge Billing Overhead Encumbrance Memo Lien UCLA Department of Medicine Office of Research Administration

Recharge ID # • The Recharge ID # is a shorthand for the Loc-Account. CC-Fund-Sub, and is essential when ordering goods and services from certain UCLA on-campus vendors. • Recharge IDs are made up of 4 alpha/numeric characters, e. g. MV 22. • Recharge IDs are being phased out, but some service centers still require them. Examples: • DLAM, UCLA Catering, Faculty Center, and Mail & Document Services • Recharge IDs are not automatically established when a new fund number is created. You have to request one. • To establish a Recharge ID, click on the Recharge ID link (Under “Contact Us”) on Corporate Accounting’s website. UCLA Department of Medicine Office of Research Administration

Operational Cost Center Definitions • Link to list of all Operational Cost Centers in the DGSOM • Common Operational Cost Centers: • 1 A – Academic Patient Care Salaries • 1 B – Academic Research Salaries • 1 C – Academic Teaching Salaries • 2 D – Division Teaching Administration • 2 E – Division Research Administration • 2 X – Department Teaching Administration • 2 Y – Department Research Administration • 3 H – House Staff Salaries • 3 P – Postdoctoral Scholars • 3 M – Clinical Education Programs • 3 X – General Teaching Programs • 3 Y – General Research Programs • 4 R – Research Recruitment UCLA Department of Medicine Office of Research Administration

• Creating FAU Linkages Links from Today’s Class • http: //ora. med. ucla. edu/workfil es/postawardmanual/Cost. Ce nters-Links. pdf • Establishing a New Fund Number • https: //www. finance. ucla. edu/ corporateaccounting/establishing-anew-fund-number UCLA Department of Medicine Office of Research Administration

• Link to List on DOM ORA Website Recommende d Courses for Fund Managers • OCGA Training Resources • Post Award Administration Handbook • ERS Training Resources • UC Learning Center site (LMS) • Post-Award Admin – April 6 -7 UCLA Department of Medicine Office of Research Administration

• DOM Weekly FM Training Winter/Spring 2020 • Semester begins February 11, 2020 • OCGA Master Training Calendar • NIH ASSIST Basics – February 19 th • Filling out the EPASS – March 18 th • What Constitutes a Complete Proposal Package – Training Opportunities April 15 th • S 2 S Grants Basics – May 20 th • Budgets – June 17 th • ORA Research Admin Forum (RAF) • Every Second Thursday of the Month • 10: 00 AM – 11: 30 AM • C 8 -103 Semel Institute – Louis Jolyon West Auditorium • Updates from OCGA, EFM, TDG, CTAO, Animal & Human Subject Offices • Fundamentals of Gift Administration • TBA UCLA Department of Medicine Office of Research Administration

Next RACC Bio. Basics Lay Seminar TBD 12: 00 PM – 12: 45 PM Room _3 -105 CHS Lunch is provided, so get there early! UCLA Department of Medicine Office of Research Administration

DOM Office of Research Administration Raellen Man: 310 -995 -9326 • Who can I call? All Topics Cathy Rujanuruks: 310 -206 -6287 • All Topics Tsegaye Teshome: 310 -206 -8351 • • Sales & Service Effort Reporting Kayla Brown: 310 -825 -4749 • • T 32 s, Grad Division, Go Grad, Form 10 s, x. TRAIN UCPath Peter Vittachi: 310 -825 -8349 • Pre-Award Leslie Cortez: 310 -794 -5772 • Clinical Trials UCLA Department of Medicine Office of Research Administration

Survey Link http: //goo. gl/forms/C 3 gdjs. L 5 y 1 We appreciate if you would take a few moments to complete a short 5 question anonymous survey to help us improve your training experience. Thank you! UCLA Department of Medicine Office of Research Administration