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					   Training Module III
   Property and Travel
    Office of Contract and Grants
The University of Colorado at Boulder
             April 2, 2009
                 TODAY’S TOPICS
• TRAVEL:
• Presentation by Christian Scott, Travel Resource
  Coordinator, Travel Office
• Travel Authorization – Ted Jobe, Travel Officer, OCG
   – Fly America Act & Open Skies Agreement
• PROPERTY:
• Sponsored Project Property – Ted Jobe, Government
  Property Manager, OCG
• ABS Property Accounting – Greg Roers, Central
  Operations Manager
              Travel Office Topics
•   Traveling on fund 30’s
•   New mileage rate
•   TV’s on hold
•   Account Codes
•   Major problems on TV’s
•   Q&A
           Travel Authorizations

• OCG screens Travel Authorizations (TAs) daily
• Use FileMaker, PeopleSoft & Original Award
  – Is travel specifically related to the project?
  – Is the travel within the period of performance?
  – Are there funds to cover the travel?
  – Is the Authorizer different than the traveler?
  – Is Sponsor prior approval required?
  – Adequate Justification Required. (Attachment A)
             Travel Justification
                  (Attachment A)

• Provide Detailed Information on TA:
  – Purpose of travel.
  – How expenses benefit the project.
  – Specify subject title of Papers.
  – Specify Lecture Content.
• Identify conferences and meeting by name.
• No acronyms – use complete names.
                 Fly America Act
                     (Attachment B)
• Applies to U.S. Government funded travel.
• Use U.S. Flag Air Carrier Service.
• Code-share agreement allows foreign carrier.
• Exceptions: no U.S. carrier available; travel
  delay of 6 or more hours, 2 or more aircraft
  changes on the route, medical need.
• Exception: Approved Bilateral or Multilateral
  Air Transportation Agreements.
    – Open Skies (EU), Australia, Switzerland
          Open Skies Agreement
                  (Attachment B)

• Travel via any EU member state air carrier
  allowed.
• Travel Agreements with Australia and
  Switzerland basically the same as with the EU.
• Travel:
  – U.S. city to any member state city.
  – Between any two points outside the U.S.
         Exceptions to Open Skies
                     (Attachment B)

• Fly America Act takes precedence:
  – City-pair contract exists.
     • U.S. Government
     • State of Colorado
  – DoD sponsored travel.
                   OPAS Form
                (Attachments D & E)
• When the travel budget has insufficient funds for
  the requested travel, and we have Expanded
  Authority, OCG can approve a budget deviation
  via an OPAS form.
• Must justify the need for the travel, specify which
  budget categories funds are coming from to cover
  the travel and why they are no longer needed in
  that budget category.
• If there is a change in scope, we will need to
  obtain prior approval from the sponsor.
  Travel that Requires Prior Approval
• Check FileMaker for travel notes.
• Check the terms and conditions of the
  agreement for prior approval requirements.
  – Federal contracts and foundations often have
    prior approval requirements for foreign travel.
• Be sure to send OCG a copy of the approval
  before the TA is submitted.
  – If you need assistance with submitting your
    request, we can help facilitate the process.
     Travel Authorization on HOLD
• When OCG puts a Travel Authorization on
  hold, travel is not delayed, the reimbursement
  of costs is delayed.
• You are notified when an authorization is put
  on hold and when the hold is lifted.
• Some holds require an OPAS submittal.
  – When submitting an OPAS please note in email
    subject line what TA is on hold.
                Property Objectives
• New personnel Government Property training.
• Review Government Property in:
   –   Property Responsibilities
   –   Government Regulations
   –   Title to Property
   –   Bar Coding Pilot Project
   –   Government Fabrication Policy
   –   Acquisitions
   –   Maintenance
   –   Inventory
   –   Disposal
• Discuss problems and solutions in property
  management – Q & A
       Entities Dealing with Property
•   Office of Contracts and Grants (OCG)
•   ABS Property Accounting Office
•   Property Services
•   Procurement Service Center
•   Principal Investigators
•   Department Property Manager
•   Department Administrators
          Office of Contracts and Grants
•   Overall administration of Government property.
•   Tagging Government property – LASP Pilot Project Bar coding.
•   Approves all equipment purchases on contract/grants.
•   Sponsoring agency approval.
•   Government property inventory reports – annual & close out.
•   Notify PAO of Gov’t equipment transfers to and from CU.
•   Approves Sponsored Proj. Equip. Disposal Requests.
•   Approves OPAS and CAS request forms.
•   Government property inventory audits.
•   Creates and manages OCG Government Property Manual.
•   Knowledge of contract and grant property terms & conditions.
         Property Accounting Office
•   Maintains inventory records database (PAS).
•   Tags university-owned equipment (CU tags).
•   Inventories department equipment.
•   Reports from PAS inventory records.
•   Property Disposition.
•   Property Transfers.
•   Maintains all Government and CU property
    records on the CU Campus.
             Property Services
• Property disposals – pick up.
• Approve cannibalization or trade-in of old
  equipment.
• Donations to nonprofit organizations.
• Selling equipment to off-campus buyer.
• Approves equipment transfers to universities.
      Procurement Service Center
• Makes equipment procurements approved by
  OCG.
• Verifies Sole Source Suppliers.
  – Current requirement set at $4,500 and more per
    item.
           Principal Investigator
• Initiates equipment purchase requests.
• Responsible for proper use, maintenance and
  security of assigned property.
• Notifies OCG of shortage, damage loss or theft
  of Government property.
   Department Property Manager or
        Designated Personnel
• Custodians of Government-owned property in
  his or her department.
• Coordinates with OCG Property Officer on
  inventories and audits.
• Works with OCG Property Officer to retag
  Government Property to CU tagged.
      Department Administrators
• Handle property Purchase Requests (PRs),
  OPAS and CAS submittals to OCG.
• Submit JE’s for property account code
  changes.
   REGULATIONS – Source of Federal
            Guidelines
• OMB Circular A-21: Cost Principals for Educational
  Institutions. Defines “Allowable Costs” – What are
  allowable as direct costs on contract and grants.
• General requirements for allowable costs
   – Reasonable: prudent person principal.
   – Allocable: Benefits the particular project.
   – Consistent: Treated consistently as direct or
     indirect cost.
   REGULATIONS – Source of Federal
            Guidelines
• OMB Circular A-110: Defines requirements for
  adequate management systems on grants.
   – Purchasing Systems.
   – Property Control Systems.
   – Accounting and Financial Control Systems.
• FAR – Federal Acquisition Regulations on Federal
  contracts.
   – DFAR, NFS, DEAR.
   – FAR PART 45 – Government Property (June 2007).
     FAR 52.245-1 ALT II (June 2007)
• Required for Educational Institutions. Contracts only.
• Title to property <$5,000 vests with CU with
  Contracting Officers Approval (not Technical Officer).
   – DD1419 – Sponsor screening sometimes required.
   – Some sponsors consider inclusion in the approved budget
     as sponsor approval – no screening necessary.
• Title to property $5,000 or more must be defined in
  the contract. This requirement is sometimes not met
  requiring a contract modification.
               Types of Property
• Government Property – All property owned or
  leased by the Federal Government.
  – Government-Furnished Property (GFP).
     • Any value.
  – Contractor-Acquired Government Property.
     • Purchased by University titled to Government.
        – $5,000 or more (verify in contract terms)
  – All Government Property is tagged with a
    Government tag by OCG.
              Types of Property
• CU-Owned Property – Mostly capital equipment and
  non-capital departments wish to control.
• CU-Owned Property is tagged with an orange tag.
• Managed by PAO.
          Types of Capital Property
                      $5k and Over
• Equipment - tangible asset that is functionally
  complete for its intended purpose, durable, and
  nonexpendable. Equipment does not ordinarily lose
  its identity or become a component part of another
  article when put into use. It has a useful life of one
  year and an acquisition cost of $5,000.
• Use account codes 810100: CU-owned; 810200:
  Gov’t-owned
         Types of Capital Equipment
                     (Attachments J, H)
• Fabrication is the transformation of material,
  supplies, and hardware into a one-of-a-kind item of
  equipment that meets unique research or testing
  requirements.
   – One-of-a-kind item, fabricated at CU.
   – Meets unique research specifications.
   – Aggregated cost $5,000 or more.
   – Useful life of 1 year, 2 years for NASA.
   – Will not be affixed permanently to a building or structure.
• Use account codes 810700: CU-owned; 810800 Gov’t-owned.
          CU Fabrication Process
                   (Attachment H & I)
• PI informs Susan Wyn in PAO about new fabrication.
• PI completes and returns a Fabrication Tag Request
  Form (Attachment I) to Susan.
• PI notifies Jeanne Connely in PAO when the
  fabrication is complete – usually at time of first use.
   – CU tags are sent out by Jeanne; Gov’t tags are
      placed in the department by Ted Jobe in OCG.
• Changes to fabrications after fabrication completed
  require a new tag (new type of tag – a child tag –
  associated with the main fabrication w/same
  capitalization requirements.
   Government Contract Fabrications
                       (Attachment J)
• Included in the OCG Government Property Manual.
   – Required by 2008 Government Property Audit.
   – Applicable to some Government contracts starting April 1,
     2009.
• CU must capture cost of materials, components, and
  labor at completion of fabrications for first use.
   – Both for deliverables (fabrications sent into space) and
     fabrications staying at CU.
  Government Contract Fabrications
                   (continued)

• CU won’t capitalize labor and travel cost.
• Labor and travel cost information are collected
  and available for sponsor reporting and
  property management records only.
• Affected departments will provide OCG
  monthly with an total cost report – both direct
  costs and labor and travel costs included.
                 Title to Property
• Grants – CU has title unless Government Furnished.
• Contracts – Read contract terms.
   – Under $5,000 and contracting officer’s advanced
     approval – title vests in CU.
   – $5,000 or over – defined in contract. Possibilities:
      • CU Titled – Unconditional title (no further Government
        involvement.)
      • CU Titled – Conditional title. Government has right to
        claim equipment at contract close out.
      • Government Titled
                Before Acquisition
• Department is responsible for project cost.
• PI authorizes expenses.
• Know whether funds exist in the budget for
  equipment.
• If not – submit an OPAS or CAS form before doing a
  Property Purchase Request (PR).
• Obtain required sponsor approvals.
   – Contracting or Grants Officer approval.
   – DD1419s or email approval.
                   OPAS Form
                 (Attachments D & E)
• Organizational Prior Approval System
• Federal Government grants CU the right to act in its
  place in determining movement of direct cost within
  the project.
• Unbudgeted items $5,000 or more – sent by PI,
  signed by dept. chair or Institute Director.
• Six criteria.
• Grants only.
• Property or Travel OPAS to Ted Jobe. Other direct
  cost movements or continued spending contact
  Contract & Grant Administrator on award.
                   CAS Form
                (Attachment F & G)

• Requests exception to Cost Accounting
  Standards (A-21). Make what is usually an
  indirect cost (paid by department) into a
  direct cost (paid by the project).
• Page 2, Section II – General Purpose Box
   – Fill in all three parts.
   – Six criteria.
• CAS Requirements Checklist (Attachment G)
       General Purpose Equipment
                  Defined in OMB A-21
• General Purpose Equipment is equipment not limited
  to research, medical, scientific or other technical
  activities.
   – Computers
   – Office equipment
   – IT equipment and systems
• A-21 disallows General Purpose Equipment as a
  direct cost to a project unless Sponsor approved.
   – In approved budget
   – CAS submitted and approved by OCG
                     Acquisition

• Government-owned property may be purchased or
  sent by the agency.
• Property Purchase Requisitions are approved in
  PeopleSoft by OCG.
   – Insufficient funds – OPAS
   – Not in approved budget – CAS
• Agency approval sometimes needed – rebudgeting,
  unbudgeted equip. over $5,000.
   – Agency approval negates need for OPAS or CAS.
• Check FileMaker for property budget notes.
                  Acquisition
                   (Attachment K)
• Contract may require DD1419 Form.
• Equipment $10,001 - $24,999 – Dept. screens it’s
  inventory before submitting a PR.
• Equipment over $25,000 internal screen of CU
  inventory or sole-source.
• New Rule (2009) requires departments provide sole-
  source justification to the Procurement Service
  Center for property items $4,500 and over.
      OCG Procedures for Approving
     Equipment Purchase Requisitions
•   Adequate description.
•   Review budget if funds exist in equip. category.
•   Review budget if funds exist in overall budget.
•   Determine if equip. is in approved budget.
•   Determine if OPAS approval is needed.
•   Determine if CAS approval is needed.
•   Determine if agency approval in needed.
•   Approve PR or HOLD for needed actions.
        Account Codes OCG Approves
                      (Attachment L)
•   500800 – Computers bundled, less than $5,000
•   501900 – IT equip. less than $5,000.
•   500200 – IT equip. less $5,000 (never used).
•   537600 – Non-IT equip. less than $5,000.
•   537601 - Non-IT equip. less than $5,000.
•   537602 - Non-IT equip. less $5,000 (never used)
•   810100 – Fixed Asset, $5,000 or more
•   810200 - Fixed Asset, $5,000 or more, Gov’t tag
•   810700 – Fabrication, $5,000 or more
•   810800 - Fabrication, $5,000 or more, Gov’t tag.
                 Maintenance
• Capital equipment or Government-owned entered
  into PAS and monitored.
• Government tags issued by OCG.
• Unable to tag - keep in a log book.
• Fund 30 equipment in PAS require OCG approval for
  disposal or transfer.
• JEs to move sponsored project costs are reviewed
  and approved by OCG.
• Off-campus forms to PAO or OCG.
             On-site Inventory
• OCG conducts a physical inventory for
  Government Property at least every two years.
• PAO conducts a physical inventory for CU
  property every two years.
              Disposals & Transfers
                   (Attachments M & N)
• Government Property can’t be disposed of without
  agency approval.
   – OCG requests abandon-in-place from Sponsor.
   – Metal tags changed to CU tags before disposal.
• OCG approves disposal/transfers of fund 30 equip.
• OCG disposal form sent to Ted Jobe. Property
  Services disposal form sent to Jack Brubaker.
• Approved OCG disposal form sent to PAO, Property
  Services and the requesting department.
• PAO sends letter to University receiving transfer.

				
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