Project Directors Handbook

TABLE OF CONTENTS I.INTRODUCTION .....................................................................................................................1 A.Purpose of the Manual.....................................................................................................1 B.History of the CSU Fullerton ASC..................................................................................1 C.
Structure of the CSU Fullerton ASC ..............................................................................3 II.GRANT ADMINISTRATION..................................................................................................3 A.Pre-Award Review and Approval of Proposal Submission.............................................4 B.Approvals, Authorities and Responsibilities....................................................................5 C.Pre-Award Financial Commitment of Expenditures........................................................6 D.New Account Set-Up .................................................................................................6
E.Orientation Meeting ......................................................................................................7 F.Conflict of Interest............................................................................................................8 G.Cash Flow .......................................................................................................................9 H.Budget ..........................................................................................................................10 1.Grants/Contracts.................................................................................................10 2.Discretionary Funds............................................................................................10 I.Allowable Costs ..............................................................................................................11 1.General Concept .................................................................................................11 2.Specific Allowable Costs....................................................................................12 3.Non-allowable Costs ..........................................................................................13 J.Encumbrances ................................................................................................................14
1.Definition............................................................................................................14 2.How Funds Are Encumbered..............................................................................14 3.Limit14 4.Phone Purchase Orders (POs).............................................................................15 5.Clearing...............................................................................................................15 K.Cost Overrun ..............................................................................................................15 L.Approval for Grant Changes .....................................................................................16
1.No-Cost Extension..............................................................................................16 2.Changes Requiring Sponsor Approval................................................................16 3.Budget Adjustments............................................................................................17 4.Budget Change Requests....................................................................................17 M.Cost Transfer ............................................................................................................17
1.Corrections..........................................................................................................17 2.How to Request...................................................................................................17 3.Notification.........................................................................................................18 4.Related Projects..................................................................................................18 5.Documentation....................................................................................................18 N.Cost Sharing ..............................................................................................................18
1.Types of Cost Sharing.........................................................................................19 2.Cost Sharing as a Proportion of the Total Budget..............................................19 3.Procedures for Collecting Cost Sharing Information..........................................19 4.How to Document Cost Sharing.........................................................................19 O.Project Renewals ........................................................................................................19 P.Program Income .........................................................................................................20
Q.Technical Progress/Performance Reports ..................................................................20 R.Financial Report .......................................................................................................21
S.Grant/Contract Closeout ..............................................................................................21 1.Items Required for Closeout...............................................................................21 T.Audit Requirements & Record Retention ..................................................................22
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The ASC and all sponsored projects are subject to audits. An external, independent accounting firm conducts annual audits; this same firm performs the A-133 audit of federally funded programs, required each year of organizations that expend $500,000 or more in a year of federal awards.......................................................22 III.HUMAN RESOURCES ......................................................................................................22 A.Employee Definitions and Classifications.....................................................................22 1.Definitions...........................................................................................................22 2.Classifications.....................................................................................................23 3.Types of Employment.........................................................................................24 4.University Employees in general, persons who are performing services under the will and control of the University and are compensated by the University payroll system. ........................................................................24 5.Overload is additional employment over the equivalent of a full-time assignment within the California State University and its auxiliaries. Within the CSU system including all auxiliaries, employees may not be employed more than a total of 125% time. ...............................................24 B.Non-Student Recruitment Procedures .....................................................................24
1.Recruitment.........................................................................................................24 2.Qualification Assessment/Screening..................................................................26 3.Interviews 4.Selection ....................................................................................................26 .......................................................................................................27
5.Notification.........................................................................................................27 6.Retention of Records...........................................................................................28 C.Student Recruitment Procedures ..................................................................................28 1.New Hires...........................................................................................................28 2.Change Notice.....................................................................................................29 3.Terminations.......................................................................................................30 D.Payroll Procedures 1.Wages ...................................................................................................30
............................................................................................................31
2.Payroll Taxes......................................................................................................32 3.Check Disbursement...........................................................................................32 4.Payroll Deductions..............................................................................................32
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5.Benefits
...........................................................................................................33
6.Wage Garnishment..............................................................................................34 E.Payments to Faculty.......................................................................................................34 1.Release Time.......................................................................................................34 2.Summer and Intersession and Overload Salary..................................................34 Employees performing duties that are outside of their normal work assignment are eligible for overload employment. This employment is for work performed outside the normal work hours of the employees regular assignment. For faculty this is typically during the Summer and Intersession periods.......35 F.Personnel Policies...........................................................................................................35 1.At-Will Employment..........................................................................................35 2.Equal Employment Opportunity ......................................................................35 3.Sexual Harassment..............................................................................................36 4.Conflict of Interest..............................................................................................37 5.Drug-Free Workplace.........................................................................................38 6.Health and Safety ...........................................................................................38
G.Performance Appraisal ...............................................................................................39 A.Independent Contractors ...........................................................................................41
1.Description..........................................................................................................41 2.Types of Independent Contractors .................................................................47
3.Methods of Payment .......................................................................................48 B.Personal Income Payments ......................................................................................48
1.Payment Methods................................................................................................48 b.Payroll.................................................................................................................48 2.Important Definitions ........................................................................................49 A. B. SERVICES.........................................................................................................................49 NONRESIDENT ALIEN.................................................................................................49 1.Types of Personal Income to Payment Type .................................................49
C.Information Returns ....................................................................................................51
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1.Many payment types are reportable to the IRS, however, there are certain types of personal income payments that are not reportable. In some circumstances, including student financial aid for which no service was required to receive the funds, the IRS explicitly asks that no report be made. However, the student may still be responsible for some tax liability related to this income! If the student uses the funds for expenses that are not educationally related, he or she may have to pay some taxes. Items that qualify as educational expenses are tuition, books and supplies. Items that do not qualify as educational expense include room and board, travel, car payments, or leisure activity. Students with any doubts should consult with a tax specialist or the IRS. The summary of reporting documents follows:......................................................................................................51 2. If only a portion of a stipend or fellowship grant represents payment for services, the grantor must determine the amount of the stipend or fellowship grant to be allocated to payment for services. Factors to be taken into account in making this allocation include, but are not limited to, compensation paid by................................................................................52 VII.PURCHASING POLICY ................................................................................................52
A.Small, Minority- and Women-owned Businesses..........................................................52 B.Contract Selection..........................................................................................................53 C.Contracts over $10,000..................................................................................................53 D.Construction Contracts...................................................................................................53 E.Conflict of Interest..........................................................................................................53 F.Vendor Selection ........................................................................................................53 VIII.PURCHASING PROCEDURES........................................................................................54 A.Purchase Orders (POs) .................................................................................................54 1.Assignment.........................................................................................................54 2.Form ................................................................................................................55 3.Verification.........................................................................................................56 4.Phone Purchase Orders ...................................................................................56 5.Procedures for Receiving Products ...................................................................56 6.Payments.............................................................................................................56 B.Check Requests..............................................................................................................56 1.Procedures...........................................................................................................57
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2.Signers .............................................................................................................57 3.Valid Documentation..........................................................................................57 4.Check Issuances..................................................................................................57 5.Payments for Stipends, Awards, Royalties, Honorarium, Fellowships and Independent Contractors............................................................................58 C.Advance Payments.........................................................................................................58 D.Sales Tax Liability.........................................................................................................58 IX.TRAVEL .............................................................................................................................59 A.General Description.......................................................................................................59 B.Travel Authorization and Advance Form.......................................................................59 C.Foreign Travel ............................................................................................................59 D.Travel Advances............................................................................................................59 E.Travel Expense Reimbursement.....................................................................................60 F.Mileage and Per Diem Rates..........................................................................................60 G.Mileage Documentation.................................................................................................60 H.Complete Travel Documentation...................................................................................60 I.Exceptions to Policy Standards.......................................................................................60 X.EQUIPMENT .......................................................................................................................61 A.Definition.......................................................................................................................61 B.Acquisition Procedures..................................................................................................61 C.Equipment Inventory......................................................................................................62 D.Title of Equipment ....................................................................................................63
E.Government-Furnished Equipment................................................................................63 F.Equipment Disposition...................................................................................................63 G.Equipment Maintenance and Repair..............................................................................63 H.Facility Modification......................................................................................................64 XI.FORMS....................................................................................................................................28
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I. INTRODUCTION A. Purpose of the Manual
This manual is a guide for Principal Investigators and Program Directors who manage research grants or other contracts and agreements administered by the CSU Fullerton Auxiliary Services Corporation (ASC). By reading this manual, you will become familiar with the ASCs implementation of federal, state, local, private and non-profit laws, policies, rules and regulations. You will also understand how you, as a Principal Investigator or Program Director, play an integral part in insuring that grant or contract monies are managed consistent with the intent of the donor and in accordance with the law. Every effort has been made to keep these policies and procedures consistent with the overall policies of the ASC, CSUF and the CSU. Where there are conflicting rules, you should seek the opinion of the ASCs Sponsored Programs Office. It is a great responsibility to follow the policies and procedures of the ASC and the grant sponsor. The consistent and successful administration of grant money allows the University to pursue additional funds for important projects of interest to you, your department, the University and the community at large. Future funding is largely determined by our success in managing todays sponsored programs. B. History of the CSU Fullerton ASC
CSUF ASC, like all other CSU auxiliaries established under Title 5 of California Code of Regulations, was founded: To conduct activities essential to the educational program of a campus; To provide a reasonable and effective administrative system for certain non-state funded activities essential to the educational mission of the campus; and To receive gifts, property, and funds to be used for the benefit of such campus.
The Foundation was incorporated in 1959 as a non-profit, public benefit corporation to promote and assist the educational mission of California State University, Fullerton. In 2006 the name changed to the CSU Fullerton Auxiliary Services Corporation (ASC). The ASC has responsibility for the following: Administration of federal, state, local and private research grants and contracts; Custodial responsibility for non-state funds generated by Universityaffiliated activities; Management and oversight of Titan Shops; Administration of all food and vending service on campus; Business administration of Tucker Wildlife Sanctuary; and Other projects and entrepreneurial efforts that support the mission of the University but which cannot be funded through state funds. Such projects include the Artists Village in Santa Ana, University Gables faculty/staff housing in Buena Park, the CSU Fullerton Housing Authority and the acquisition and management of the College Park building across the street from the main campus in Fullerton.
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www.universitygables.com C. Structure of the CSU Fullerton ASC
www.santaanaartistsvillage.com
The ASCs Executive Director reports to both a Board of Directors and the Vice President for Administration of Cal State Fullerton. The 20-member Board of Directors is composed of CSUF students, faculty, administrators and community leaders. The Board meets quarterly to conduct ASC business while its Executive Committee meets monthly. The Vice President for Administration is an ex-officio voting member of the Board of Directors and is engaged in providing continuous oversight of the ASCs activities.
The Director of Sponsored Programs reports to the ASCs Director of Finance and Administration. The Director of Grants and Contracts (an ex-officio, non-voting member of the Board) reports to the Vice-President for Academic Affairs, another ex-officio voting member of the Board.
II. GRANT ADMINISTRATION In January 2004 Chancellor Charles B. Reed issued Executive Order 890 (EO890) charging each CSU Campus President to establish a policy on his/her campus relating to all Sponsored Programs applied for, awarded to and/or administered by their campus or any of their campus Auxiliaries. Effective July 1, 2004, CSU Fullerton submitted the campus policy titled: Administration of Grants and Contracts in Support of Sponsored Programs (Attachment A) to the Chancellors Office as the guidelines for applying for and administering all Sponsored Programs for our campus.
A.
Pre-Award Review and Approval of Proposal Submission
Proposals for Sponsored Programs shall not be submitted to the Sponsor without prior written approval of: (1) the President of the University or the Presidents University designee, (2) the Director of the Office of Grants and Contracts and (3) the Chief Financial Officer of the University or the Chief Financial Officers University designee.
Who is authorized to apply for grants and enter into contracts in the Universitys name? All grants/contracts go through the pre-award process; this is the only approved method to submit a grant/contract application to any prospective granting agency in the name of CSUF or ASC. The ASC will review and approve extramural grant/contract proposals prior to submission to assure reasonable scope of work to the budget, budget accuracy, appropriate indirect cost calculations, contractual obligations and liabilities. When awarded, grants/contracts are issued in the name of the ASC. .
Who is authorized to review, approve and sign-off on proposals? Pre-identified staffs from various departments and colleges review the application during the pre-award/sign-off process. The Office of Grants and Contracts coordinates the signoff process.
Who is authorized to be a Principal Investigator? Only persons approved by their college dean or higher may approve an individual to act as a Principal Investigator. This authorization is obtained during the sign off process. The Principal Investigator is not legally permitted to be the recipient of a grant and may not enter into a contract with a sponsor. Only the ASC may enter into a contract or be awarded a grant on behalf of the University. Although the ASC is legally and financially responsible to the sponsor, the Principal Investigator is responsible for project administration, submission of the technical reports, and proper fiscal management. The ASCs Sponsored Programs Office provides administrative and financial services and has also established policies and procedures to meet various fiduciary and administrative requirements.
B.
Approvals, Authorities and Responsibilities
A Principal Investigator/Account Holder is responsible for a variety of matters. Among them, the Principal Investigator will: Develop and maintain technical and program progress and other deliverables to ensure project is completed in accordance to the guidelines; Ensure that project records are kept in ASC or campus offices. Records may not be removed from or maintained at any off campus location without University or ASC approval; Authorize expenditures and maintain tight control on approval authority; Keep accurate and current accounting records; Submit expense and employee records in a timely manner; Monitor monthly financial reports for accuracy and contact the account administrator whenever discrepancies occur; Contact the account administrator when major program objectives or budget expense revisions are necessary (budget flexibility depends on the granting agency); Complete all personnel paperwork in a timely manner and ensure adherence to HR policies (including recruitment, supervision, compensation, termination, etc.); and Ascertain that the appropriate project staff has a good working knowledge of this guide.
Who is authorized to sign check requests, payroll records and other project expenditures? The Principal Investigator has signature authority and must sign all transaction requests. In some cases, the Principal Investigator may delegate authority, in writing, to another University or ASC employee. For the Principal Investigator to receive a reimbursement, his or her supervisor must sign the request for payment. In order for the Principal Investigators supervisor to receive salary or reimbursements, both the Principal Investigator and the official who has supervisory responsibility over the payee must approve the request. Only original signatures are accepted. Email and fax signatures are acceptable as temporary substitutes for original signatures.
How does the Principal Investigator designate alternate signers? If the Principal Investigator wishes to designate an alternate signer on his or her project account, that request must be made in writing. The Account Update Form must be signed by the Principal Investigator and show the name and sample signature of the alternate signer. C. Pre-Award Financial Commitment of Expenditures
On occasion, Principal Investigators may wish to access grant funds before they are made available from the sponsor. In such cases, the ASC may provide an advance to initiate the project. The advance should be requested using the OPAS form that must be signed by The Director of Sponsored Programs. The federal government will only reimburse the ASC for pre-approved start up expenses that are incurred prior to the start of the project-funding period; therefore, any advances by the ASC will be limited and closely scrutinized.
D.
New Account Set-Up
The ASC establishes an account when a copy of the official award notification is received from the sponsor. Because the awarding agency may notify any number of people that funding has been awarded, if you receive an award notice, forward a copy to the Director of Sponsored Programs. Some awards, especially contracts, may be negotiated after the sponsor has decided to carry out a project with the ASC. The Office of Grants and Contracts coordinates that process. Once negotiated, the contract award is complete, and the contract is prepared and signed by the ASCs Executive Director and by the sponsors designated authority. The ASC does not expect federal, state and local governments to provide funding in advance. In these cases, once official notice of award is received by the ASC, funds are available to the Principal Investigator. Private, for-profit sponsors must provide a portion of the project funds upon signing and must pay all invoices within 30 days of receipt.
E.
Orientation Meeting
Once award notification is received, the Principal Investigator will be scheduled to attend an orientation meeting with the ASC. There are several purposes for this meeting: to review and distribute the Principal Investigators handbook; to inform about University and ASC policies and procedures; to review the terms and conditions of the award; to review and adjust the project budget; to establish the Principal Investigators signature record; and to provide an account number to the Principal Investigator.
The orientation should include the Principal Investigator and any other staff that will have significant involvement in the administration of the award. The Director of Sponsored Programs is the ASCs official orientation leader and will typically conduct the orientation session. The orientation is mandatory and must take place prior to the expenditure of grant funds. The orientation will provide extensive information about the fiduciary responsibilities of a Principal Investigator. During the orientation, you will receive an overview of the consequences which may result if there is a violation of policies and procedures. Those consequences include:
First Violation: a copy of the policies and procedures will be sent to the Principal Investigator clearly identifying the violation and remedial action to be taken; Second Violation: a face-to-face review of the policies and procedures will be conducted and the Principal Investigators Chair will be notified that a review of policies was necessary;
Third Violation: this violation will be reported to the appropriate Dean; Further Violations: additional violations will be reported to the Vice President for Academic Affairs. This notification may include the recommendation that the Principal Investigator be removed from this or any other project and that consideration be given to denying the Principal Investigator involvement on future projects.
Policy and procedure violations that have legal or financial consequences will result in immediate freezing of the account. The account will remain frozen until the matter is rectified. F. Conflict of Interest
The ASC considers it a conflict of interest when financial or personal considerations may appear to compromise a Principal Investigators judgment in conducting or reporting research, carrying out grant activity or conducting contracts. CSU policy states that it is unlawful for: any person to utilize any information, not a matter of public record, that is received by that person by reason of his or her employment by, or contractual relationship with, the trustees, the California State University, or an auxiliary organization of the California State University, for personal pecuniary gain, not contemplated by the terms of the employment or contract, regardless of whether the person is or is not so employed or under contract at the time the gain is realized. The ASC follows campus policy for reporting conflicts of interest. The Office of Grants and Contracts oversees the completion of the Conflict of Interest forms in the initial stages of proposal preparation; the Office of Sponsored Programs keeps current conflict of interest forms once the award arrives. It is the responsibility of the Principal Investigator to provide an updated Conflict of Interest Statement any time an event occurs that is or may be construed as a conflict of interest. The Conflict of Interest Policy does not prohibit the appointment of a closely related individual to a project so long as the Principal Investigator does not supervise or otherwise make personnel-related decisions regarding that relative. Transactions between the Principal Investigator and the related employees must be consistent with that of other employees. For purposes of this policy, closely related individuals are husbands, wives, mothers, fathers, sons, daughters, sisters, brothers or partners, who are related by blood or marriage.
G.
Cash Flow
The government agency related projects: The ASC will advance funds for project-related expenses and then request reimbursement in arrears from the government agency. For new sponsors that are not government entities: Grants/contracts should be negotiated so that an advance payment of funds is awarded when the agreement is fully executed. The terms of a grant/contract should be negotiated to allow for reimbursement of expenses often enough to minimize the amount of ASC funds advanced to a project. Past due notices of increasing seriousness will be sent to sponsors when payments are 30, 60 and 90 days past due. Projects with invoices that are more than 90 days past due will be suspended and no further charges against the project will be allowed until payments are made. Projects that continue to experience collection problems may be terminated and outstanding invoices may be turned over to collection agencies. Principal Investigators are responsible for ensuring that all funds received from any grant or contract are deposited into an ASC account. The ASC is responsible for: Disclosure of each projects history, including: the documentation as to the source of fund awards, the accepted uses of those funds, history of authorizations, list of obligations, accounting of assets, detailed list of expenditures and incomes; Control and accountability for all funds, providing a comparison of budget to actual expenditures, and administering procedures that minimize elapsed time between expenditures and receipt of funds; Access to grant funds through letters of credit, invoicing, advances and other financial instruments; Audits of the ASCs financial management systems through the services of an independent accounting firm to insure that internal controls are well documented and are being effectively operated.
H.
Budget 1. Grants/Contracts
In most cases, a budget is provided to the Office of Sponsored Programs when the proposal is submitted to the sponsor. It is the Principal Investigators responsibility to ensure that the ASC has a copy of the final approved budget with line item detail before work begins. The ASC will then develop a Notice of Award & Control Record. This assigns an account number, budget categories and allocations; and identifies reporting requirements, agency terms and conditions, and agency contacts. The official Notice of Award is the controlling budget document that will be distributed to Principal Investigators, department chairs, college deans and the Office of Grants and Contracts. Modifications among the budget categories may be made within the guidelines of the funding agency. Other modifications or revisions not covered by the funding agency guidelines will be honored only upon written authorization from the funding agency. Principal Investigators must control project expenditures as required by granting agency guidelines. On or about the fifth (5th) working day of each month, the ASC will prepare monthly Principal Investigator financial reports for the prior months activities. These reports detail monthly expenditures, encumbrance activities, variances, and balances for each budgeted category. The monthly report will assist the Principal Investigator to insure that expenditure progress is in conformance with the approved budget. Principal Investigators should promptly review their monthly financial reports and contact the Sponsored Programs Office to resolve any discrepancies. If the project has personnel, payroll reports will also be provided with the monthly finance reports. Vacation accrual, CTO earned and staff pay are identified for each pay period. Employees should schedule to take vacation/time off during the grant funding period to avoid cash pay-out when the grant ends or the employee leaves. 2. Discretionary Funds
Discretionary Funds are monies generated through conference registration, royalties, non-credit courses, sale of publications or other activity-
generated income where no particular restrictions are defined. Discretionary funds may also be gifts or donations where no conditions are attached. Discretionary Funds may be used under the general policy of the University for cost sharing or university business related activities.
I.
Allowable Costs
Regulations and policies governing costs may vary significantly among different sponsors. However, the guidelines of federal sponsors are typically the most prudent and will typically be used (along with GASB and FASB) to determine allowable costs. The Federal Acquisition Regulations (FAR), Office of Management and Budget (OMB) Circulars A-21, A-110, A-133, A122, and A-87 are some of the most frequently used guidelines to determine whether an expenditure is allowable. In general terms, costs are allowable if they are: REASONABLE NECESSARY ALLOCABLE.
When the decision is difficult or unclear, the legal approach is to ask the prudent person question: Would a prudent person make this expense? Another is the front page test: If I were to read about this expense on the front page of the paper, would I be embarrassed or proud? Either implies that if there is doubt, err on the side of caution.
1. a.
General Concept Reasonable An expense is reasonable if the purchase is necessary, allocable, appropriate in quantity, and fairly priced. Occasionally, a purchase, which on its own may look unreasonable, may be reasonable when examined in context with its necessity. For
example, a fishing trip to Hawaii in December may look unreasonable. However, in context (it is the only time the researcher can sample the migration of specific fish to their winter home), the expense becomes reasonable. b. Necessary An expense is necessary if the purchase is needed to carry out the project. Will the project be harmed if this purchase is not made? The sponsor considers all expenses specifically identified in the approved budget necessary expenses. c. Allocable A cost is allocable if the goods or services involved are chargeable in accordance with benefits received, or if it is incurred solely to advance the work under that project. Costs that benefit more than one project are not allocable when it cannot be determined how much each project benefits. Allocable costs may not be shifted to other sponsored projects to meet deficits caused by overruns. Nor may those cost be shifted to avoid restrictions imposed by law or the terms of the sponsored project. Allocable funds may not be shifted for reasons of simple convenience either. 2. Specific Allowable Costs
The following examples provide a brief overview of some expenses. See the award letter instructions for specific information about your award. a. Communication Costs incurred for local and long distance telephone calls, telegrams, faxes, postage, etc., are allowable. (However, monthly telephone service charges are not allowable on most federal grants unless specified in the award.) b. Salaries, Wages and Benefits Payments to individuals employed on the project during the award period are allowable when the total compensation to individual employees conforms to the established policies of the University and the ASC. Salaries and wages must be for work directly performed on sponsored projects and clearly documented. c. Equipment
Generally, equipment purchases are not allowable on federal grants and contracts. Permanent equipment is allowable only when such purchases are approved by the sponsoring agency or stated in the terms of the agreement. Equipment purchases must follow the ASCs Purchase and Inventory Policies. d. Publication Costs for publishing or printing technical, progress or final findings on a sponsored project is allowable. e. Materials Costs for materials, supplies and fabricated parts directly related to the project are allowable. f. Meetings and Conferences Costs for attending meetings whose primary purpose is the dissemination of technical information are allowable. Cost for attending meetings where the purpose is to further objectives clearly identified in the proposal are usually allowable. This includes cost of meals, transportation, rental facilities and other items incidental to such meetings or conferences. g. Travel Travel expenses are allowable when specific work is directly attributable under an agreement. First-class air travel is not allowable. Travel on federal grants MUST comply with Federal Buy American Act (i.e., use of American air carriers only). All travel expenses must follow the CSU travel policy established by the Chancellors Office.
3.
Non-allowable Costs a. Alcoholic Beverages Purchase of alcoholic beverages with federal funds is never allowable. Purchase of alcoholic beverages are not allowable on
non-federal grants unless authorized in the approved budget and consistent with the purpose of the award. b. Capital Expenditures Equipment, furnishings, buildings and substantial repairs (that materially increase the value or useful life of buildings or equipment) are not allowable except as provided in the sponsored agreement. Government funds shall not be used for the acquisition of land or any interest therein, except with the sponsoring agencys specific prior approval c. Entertainment Amusement, social activities, entertainment, gifts and any items relating thereto such as meals, lodging and gratuities are unallowable unless specifically approved in the agreement. These expenses are generally seen as benefiting an individual rather than promoting project objectives. d. Memberships and Subscriptions Costs for civic, business, technical or professional organizations are normally not allowable (they are identified as benefiting an individual).
J.
Encumbrances 1. Definition
An encumbrance is how funds are committed, set aside or spoken for. The ASC reserves encumbered funds for payment at a later time. 2. How Funds Are Encumbered
Complete a purchase order form and forward it to the ASCs Accounts Payable. The form must include vendor name and address, projected expense, account number and object codes, and the amount. Purchase orders must follow all the regular Expense Policies. Subcontracts and consultant services are typical expenses for which funds should be encumbered. 3. Limit
Encumbrance expenditures must be incurred during the grant/contract period and must be used prior to the end of funding period. Invoices and billings for encumbrances may be received after the grant/contract end date. However, final invoices for encumbered funds must be received within 60 days of the project end date. 4. Phone Purchase Orders (POs)
ASC purchase order numbers may be obtained from Accounts Payable, by phone, for up to $500.00 for emergency purchases only. After receiving the PO number via phone, complete the Purchase Order Form as usual (be sure to include the PO number just assigned), then send it to the ASC to encumber the fund. 5. Clearing
When goods or services are received, verify and forward the receiving report (the pink copy of PO) to the ASC to pay the invoice. Invoices received by the project must be sent immediately to Accounts Payable. Accounts Payable will pay invoices for purchase orders if a Receiving Report is on file. Notify the ASC as soon as possible for cancellations or changes to the order. This will disencumber funds for other expenses. Outstanding POs must be cleared before the project can be closed. POs are closed either when the invoices are received and paid, or when Accounts Payable is notified that an order is cancelled.
K.
Cost Overrun
A cost overrun is when total expenditures and obligations exceed funding. Principal Investigators must ensure that all expenditures and obligations are within the approved budget. Principal Investigators must rectify cost overruns should they occur. Some available options to remedy cost overruns are: Principal Investigators available agency funds; Department funds, which will require the Chair or Dean to approve; Indirect Cost reallocation funds, which will require Dean approval; or
Transfer expenditures to another closely related project (e.g., a cost sharing account, a subsequent project or prior project if the funding agency allows the expense).
Contact the Director of Sponsored Programs to determine which options are available and appropriate.
L.
Approval for Grant Changes
Each sponsor has preferences about how changes to the grant should be handled. Check the Control Record page of Notice of Award for approved or allowed changes. 1. No-Cost Extension
When Principal Investigators need more time to complete the work, most sponsoring agencies will agree to some extension of time with no changes in budget (No-Cost Extension). To request an extension, contact the Director of Sponsored Programs 45 days before the scheduled grant/contract termination. Extensions that require additional costs require detailed justification and negotiation and will go through the standard grant review and approval process. 2. Changes Requiring Sponsor Approval
The following always require prior granting agency approval: Changing the scope or objective of the approved project; Sub-contracting or transferring substantive project activities to a third party; Changing the Principal Investigator; Absence of the Principal Investigator for more than three consecutive months; Substantially changing the level of effort of key personnel (i.e., PI); Budget reallocations in excess of the sponsor designated percent of the approved budget;
3.
Reallocation of funds specified for participant support to nonparticipant categories; and Reallocation of funds from other program costs to salaries and wages. Budget Adjustments
Budget adjustments within approved categories not exceeding up to 25% of the total project budget are typically allowable. Refer to the specific terms and conditions of your award to determine the limits. 4. Budget Change Requests
Change requests must be made in writing; email requests will be honored so long as the email is sent from authorized signer(s) on the account. Requests to reallocate funds within approved budget categories may not exceed the maximum allowable amounts set by the sponsoring agency. Requests must include the following information: Reason for the request; Account Number(s); Object code and amount from which the funds are to be transferred; and Object code and amount to which the funds are to be transferred
The request will be reviewed and, if allowable, your request will be processed. You will be notified of any problems with the request; otherwise, you will be emailed when the request is completed.
M.
Cost Transfer 1. Corrections
Cost transfers to correct clerical or bookkeeping errors must be made upon discovery. Request for error correction must include an explanation of how the error occurred and approval by the Principal Investigator. An explanation to correct an error or to transfer to the correct object/project is not sufficient. 2. How to Request
Requests may be emailed to the Sponsored Programs accountant and must include the following information: 3. Full explanation of the transfer; Account numbers being corrected; Object codes; Transaction date of the charge in error from the Account Directors Report; and/or The amount and vendor name of the transaction being corrected. Notification
The request will be reviewed and if allowable, your request will be processed. You will be notified of any problems with the request; otherwise, you will be emailed when the request is completed. 4. Related Projects
When work on two or more closely related projects are supported by different funding sources, costs may be transferred from the originally charged project to the other project(s) when all of the following conditions are met: 5. The cost is a proper and allowable charge to each grant; The transfer is supported by documentation from the Principal Investigator containing a full explanation and justification; The transfer is reviewed and approved by the ASC; and The transfer is made within 120 days of the original charge. A transfer request after 120 days requires an explanation. Documentation
Documentation of cost transfers are kept for a period of three years unless otherwise specified in the terms and conditions of the award.
N.
Cost Sharing
Many sponsored agreements require the University to contribute a portion of the costs. Documentation and accounting for cost sharing is as important as documentation of costs charged to the sponsor. Specific cost sharing commitments are usually identified in the proposed budget and, unless renegotiated with the sponsor, are a firm commitment of University resources to the project 1. Types of Cost Sharing
Cost sharing may be either cash or in-kind. a. Cash Monetary contributions made by another entity, usually the University, to the project. b. In-Kind Contributions of value such as goods, materials, services, faculty release time or other donations that are necessary to the successful completion of the project. 2. Cost Sharing as a Proportion of the Total Budget
Expenditures will be allowed only in proportion to the documented cost sharing. 3. Procedures for Collecting Cost Sharing Information
Requests for cost sharing documentation will be made to the Principal Investigator each quarter. Sponsored Programs will provide forms and suggestions for adequate cost sharing documentation. 4. How to Document Cost Sharing
Cost sharing documentation follows the same criteria as allowable expenses; however, original receipts are not required on cost sharing.
O.
Project Renewals
Principal Investigators must ensure that continuation/renewal procedures are properly completed. In order to secure the second and successive years of a grant/contract, reports should be submitted within 45 days to 120 days prior to the expiration date of the current budget period. Refer to the specific terms and conditions of your award to determine the timeline and required reports.
P.
Program Income
Any project-related income (such as workshop registration fees, rental fees, sales of publications, royalties, or sales of materials and service fees) must be deposited in an ASC account in accordance with the sponsors regulations and agreements and reported to the sponsor. Program income shall be retained and added to the project to be used to further program objectives; used to finance the cost sharing of the project; or deducted from the total project costs when determining the sponsor share of the project. The sponsor will direct how program income must be handled.
Q.
Technical Progress/Performance Reports
Most granting agencies require progress reports at various intervals of a grant/contract. Progress reports will always be requested for grant continuation, renewal and close-out. Upon project completion or termination, a final technical report, prepared in accordance with the applicable program rules, is required. Principal Investigators must submit reports directly to the granting agency. Principal Investigators who have contracts instead of grants may be required to deliver specified products or services. Principal Investigators must also submit copies of all reports and transmittal letters to the Office of Sponsored Programs. If the report is too long to submit a complete copy to the Office of Sponsored Programs, provide a copy of the table of contents and executive summary as well as the transmittal letter. Technical progress reports may present: A statement of actual accomplishments towards goals and/or the findings of the Principal Investigator; Reasons why goals were not met; Other pertinent data; Other requirements of the sponsor, and Problems or favorable developments during the reporting period.
Technical reports, data, findings, published papers, deliverables, copyrights or final products are the property of the University/ASC unless the contract/agreement specifies joint ownership with the sponsor. All project records must be kept on campus and in the office of the Principal Investigator or the ASC.
R.
Financial Report
In addition to Progress Reports, most sponsors also require financial reports. The ASC provides financial reports that include all expenditures, program income, cost sharing contributions and other financial information as required by the sponsor. Depending on the terms and conditions of the grant or contract, unobligated project funds will be returned to the sponsor or remain in the account until fully expended on project-related activities. Principal Investigators must have the Director of Sponsored Programs review and approve financial reports before they are submitted to the sponsor.
S.
Grant/Contract Closeout
As with any major endeavor, a project account cannot be closed until all paperwork is complete. The ASC sends close-out notices 90, 60 and 30 days prior to the end date. These notices request the Principal Investigator to take certain actions to facilitate the close of the project. 1. Items Required for Closeout Submission of the final technical report by the Principal Investigator; Final invention statement; Final fiscal report (from the ASC); Cost sharing data, if required; Account of all equipment (if any) purchased under the project, as well as disposition status of the equipment; All project allowable costs submitted to the ASC (including assurances that all personnel payments, including release time have been processed, paid and documented); Clearing of travel, advances and encumbrances; Final arrangements for all personnel assigned to and/or working on a sponsored project;
If personnel on a grant are not going to be reassigned to another sponsored project or department or University account, Principal Investigators must complete employee termination forms following ASC procedures; Disposition of over expenditures; and Other miscellaneous requirements of the sponsor. (Sponsors sometimes have other requirements or expectations to be met before a grant can be closed. These may include presentations, publications, or other activities. All expectations specified in the notice of award or contract must be met before a grant can be closed.)
T.
Audit Requirements & Record Retention
The ASC and all sponsored projects are subject to audits. An external, independent accounting firm conducts annual audits; this same firm performs the A-133 audit of federally funded programs, required each year of organizations that expend $500,000 or more in a year of federal awards. Periodic audits are also performed by the Chancellors Office, federal funding agencies, private sponsors and other interested parties. It is imperative that policies and procedures are followed at all times and that current and accurate records are kept. Research materials and records must be retained on campus so that they are readily available for auditor reviews.
III. HUMAN RESOURCES A. Employee Definitions and Classifications 1. Definitions
Employer is the legal entity that directly or indirectly employs or exercises control over the wages, hours or working conditions of another person. The employer is legally responsible for the collection and payment of payroll taxes including federal and state income taxes, Social Security and unemployment taxes and workers compensation insurance. The employer must also provide designated fringe benefits for eligible employees.
Employee is one who performs services under the direction and control of the employer. It does not matter that he/she is permitted considerable discretion of freedom as long as the employer has the legal right to control both the method and result of the services. Non-Employees, typically called Independent Contractor or Consultant, are generally self-employed individuals with direct control over their work and whose services are undertaken on a fee arrangement. Independent Contractors/Consultants are not on the payroll of University or ASC. The IRS has specific rules to determine if someone is an Independent Contractor/Consultants; therefore, it is important to obtain advance approval from the ASC prior to engaging the services of an Independent Contractor/Consultant. For details and more information regarding Independent Contractors, see the Independent Contractors section. 2. Classifications
Full-time employees work a regular schedule of 40 hours or more a week. Part-time benefited employees work a regular schedule of at least 30, but less than 40, hours a week. Part-time employees work a regular schedule of one 1 to 25, but less than 30, hours a week. On-call employees work only when scheduled for a specific assignment or for a set number of hours as required. Normally, on-call employees do not work a regular daily schedule. Temporary employees are offered employment for a specified duration. Normally these appointments are made from one 1 to 90 consecutive workdays but generally do not exceed 18 months. Temporary employees do not typically receive benefits. The maximum appointment for a temporary, full-time employee without benefits is nine (9) months. Temporary, full-time appointments for a minimum of 12 months will be eligible to receive benefits. Acting appointments are positions that perform duties of a position for a specified length of time, generally not to exceed one year. Grant/contract employees are hired for a specified time and are paid from external funding sources other than the ASC. The terms and conditions of employment are set forth in the funding agencys contractual agreement. However, all agreements regarding employment should be made in accordance with the ASCs policies and procedures. Employment is normally for a one-year duration, but may be extended. Employment may be considered full-time, part-time, temporary or on-call.
Student employees are enrolled at CSUF either part- or full-time, with a regular work schedule not to exceed 20 hours a week. 3. Types of Employment
ASC employees are either exempt or non-exempt. Exempt employees are paid for the duties and responsibilities of the position they perform, and not according to hours worked. These employees are exempt from overtime regulations. Minimum salary requirement for exempt employees is a weekly salary equivalent to two times the hourly minimum wage rate. Part-time and temporary employees are usually not considered exempt. The ASC will determine if employment is exempt from overtime or non-exempt. Non-exempt (including hourly) employees are paid for hours worked and are paid overtime for hours worked over eight (8) hours a day or 40 hours a week. These employees are covered by wage and overtime regulations. 4. University Employees in general, persons who are performing services under the will and control of the University and are compensated by the University payroll system. 5. Overload is additional employment over the equivalent of a full-time assignment within the California State University and its auxiliaries. Within the CSU system including all auxiliaries, employees may not be employed more than a total of 125% time.
B.
Non-Student Recruitment Procedures 1. Recruitment a. Recruitment must be conducted for all vacant full-time and benefited part-time ASC positions. b. The ASC shall post a position announcement for a minimum of seven (7) days or until a qualified applicant is selected for the position. c. Internal recruitment announcements will be posted at the ASC administration office, website, Bookstore, Food Court, Carl's Jr., Associated Students, Career Development
Center, University HR office, and other appropriate locations. d. Consideration will be given to all employees who apply for a position with qualifications essential to perform the required job duties. e. Vacant positions may be filled by internal applicants or recruitment may be extended to other CSU campuses. General advertising may also be conducted using various publications, newspapers and electronic media. f. Recruitment will not be required for grant/contract positions where an individual was named specifically in the agreement, or a grant was created for that individual. g. When a position vacancy occurs, the appropriate hiring manager/supervisor should complete an Employment Requisition form. h. The Employment Requisition form will require the following information: Position title If the position is new to the ASC, a formal job description (for evaluation and grade assignment) Type of position, length of assignment and number of hours to be worked Recruitment instructions Specific announcement information and any changes to be made to the formal job description The Employment Requisition form must be signed by the initiating supervisor, the department manager, the project director and the department chair.
i. All applicants/resumes received will be dated and logged according to the date received. j. All applications/resumes received will be given to the initiating supervisor, manager, department or committee for qualification assessment and interview selection.
2.
Qualification Assessment/Screening a. Applications and/or resumes will be accepted from applicants for available positions. b. The assessing (screening) of applicant qualifications may be performed by the department requesting the position, HR, assessment committee members or any combination thereof. c. If a committee is used, it should be composed of at least three (3) individuals, with one designated to coordinate procedures with HR. d. Applications/resumes will be evaluated based on each applicants qualifications with regard to the minimum requirements, experience and education stated on the job announcement. e. An explanation shall be provided applications/resumes deemed as unqualified. for all
3.
Interviews a. A search/assessment committee is recommended for the interview and selection of professional, administrative and management staff. b. Interviews for clerical support may be conducted by an assessment committee, the initiating supervisor, staff within the department, director of the department and/or human resources. c. Whenever possible, a minimum of three (3) applicants should be interviewed for each position. The department or the assessment committee will determine the maximum number of applicants to be interviewed. d. Before the interview process begins, the committee shall review the job description, the minimum requirements for the position, responsibilities of the position, clarify questions that may be asked, and review the criteria that will be used to select the individual for the position.
e. The interview process will be person-to-person interaction with the applicant. The interview should be used to obtain information about the applicant and to assess their knowledge, skills, experience and qualifications.
4.
Selection a. Recommendation of an applicant to fill a vacancy shall be based on the decision of management, assessment committee, Human Resources, and/or other individuals conducting the interview. The chair/dean/unit director and/or the Executive Director will have the final decision regarding selection of an individual to fill a position. b. Consideration shall be given to the qualifications, knowledge, experience, skills and ability of the applicant to meet the needs of the department. Verification of references, education (degrees, certificates, credentials) and other relevant information should be conducted during the consideration process. c. The rating of each applicant will be completed on an Applicant Evaluation form. Each member on the interviewing committee should evaluate each applicant individually and the coordinator shall be responsible for completing an overall evaluation; making a recommendation for selection; and providing a justification or explanation as to why other applicants were not recommended. d. The Human Resources Manager and/or the Executive Director or his/her designee shall review the recruitment documentation used in making the selection to ensure that the selection was based on the qualification of the applicants. e. Typically, a verbal offer will be extended to the applicant by the department supervisor/manager or Human Resources. Human Resources will provide written notification (an appointment letter) restating the verbal offer, providing an explanation of benefits, as well as spelling out any conditions of the appointment.
5.
Notification
Notification letters will be sent to applicants not selected by the Human Resources department within 14 days after the selection is made. 6. Retention of Records
All resumes/applications are to be returned to the ASC Human Resources department after completion of recruitment process. Applicant and interviewee records and paperwork will be retained by the Human Resources department for one (1) year.
C.
Student Recruitment Procedures
A student employee is one who works for the ASC and takes course(s) at CSUF. Student employees qualify for Social Security and Medicare tax exemptions as long as student status is maintained with CSUF Admissions and Records. ASC Payroll requires a copy of the fee receipt to exempt Social Security and Medicare taxes. Students are normally recruited directly by Principal Investigators or the department. The newly hired student must be scheduled for orientation before the student starts employment. During the orientation, new hire documents will be completed, which will formally place the student on payroll. The I-9 form should be completed during the orientation, but must be completed no later than the third day of employment. 1. New Hires
The ASCs Human Resources department recommends that all newly hired employees be scheduled for orientation and/or be sent to HR for completion of new hire documents. Human Resources is located at College Park, Suite 275. Documentation for newly hired or re-hired employees should be completed on or before the first day of employment. If the ASC is informed of new hires, Human resources will schedule and complete the new hire documents with the employees. To be placed on the ASCs Payroll, the documents required are as follows: Personnel Transaction Report (PTR). The PTR must include the name of the department, job title and salary or hourly wage (compensation for part-time employees is submitted as hourly wage). All appropriate sections of the PTR must be completed. Application. The original application must be submitted with the PTR. All requested information must be completed including a
complete work history. The application must be signed by the applicant. I-9 Form. The I-9 must be completed within three (3) business days of the start of employment. Original documents that establish identity and employment eligibility must also be submitted. Copies of the documents used to verify employment eligibility should be submitted with the completed I-9 form. (If using more than one document, documents must be in the same name). Employees unable to provide acceptable documentation after three (3) business days will not be scheduled for work. The individual verifying the documents must sign and date the I-9 Form. I-9 documentation must be copied separately. For the requirement of an employee completing an I-9, the ASC and the University are considered separate entities. Therefore, employees of the University who accept positions with the ASC must also complete new hire documents including the I-9. Affirmative Action Data Sheet. Complete all appropriate lines. W-4 Form. If a W-4 is not submitted with the new hire paperwork, the maximum income tax deduction (Single, 0) will be taken. Work Permit. Work permits are required for individuals under 18 who have not completed high school. The Work Permit must be completed before the minor starts employment. Drug-Free Workplace Form. These forms are required for federal and state grants/contracts. Change Notice
2.
All Payroll-related changes must be made on a PTR with the appropriate authorized signatures. Check the Change Notice Box on the PTR and specify the appropriate changes to be made. Include present status and the new, proposed, status on the appropriate line. Employee status changes, such as department account number, Salary/wage, should be made at the beginning of a pay period. If the reason for the change is not provided on the PTR form, use the remarks/reason section to identify the change to be made. Employees transferring from one department to another should be processed as a change notice from the current department to the new. If this method is used, it will not be necessary to terminate an employee from
the current department or account and hire the individual in the new department or account To correct information in personnel files and payroll, submit a PTR. 3. Terminations
For terminations, check appropriate box on the PTR and complete the Termination Data section. In the Remarks section, or as an attachment, provide an explanation for the termination. By law, if the employee gives the supervisor 72 hours notice of termination, that employee must be given a final check their last day of work. Supervisors must notify the ASC immediately of all termination notices.
D.
Payroll Procedures All ASC employees are paid through the ASCs payroll which requires federal and state tax withholding. At the end of each calendar year, employees will receive a Wage Statement Form W-2. Independent Contractors are paid through the use of Personal Income Check Request (PICR) or Purchase Order (PO) forms through Accounts Payable.
Timesheet deadlines All employees, including salaried and hourly, must submit electronically or a hard copy timesheet to receive pay. Both the employee and supervisor must sign the hard copy timesheet to document hours worked and/or leave taken for each pay period. Only the supervisor will be required to sign time submitted through Time Trak, the automatic system. University non-exempt employees working for the ASC must submit a copy of the University completed time sheet when submitting time sheets to the ASC for payment. Paychecks for timesheets submitted late may be issued the next pay period. Payroll schedules listing pay period begin and end dates, timesheet due dates, and pay dates, are available at HR.
Work Week/Rest Period The workweek begins 12:01 a.m. Sunday and ends 12:00 a.m. (midnight) Saturdays. Supervisors set the time of work for their employees including scheduling a minimum of a 30-minute meal period. All non-exempt employees must take a minimum of one (1) 10-minute break for each four (4) hours worked. Rest periods should be taken in the middle of the fourhour work period. Rest periods may not be taken at the beginning or end of the work period and rest periods are not cumulative.
1.
Wages
Minimum wage is currently (as of 01/01/2007) $7.50 per hour. The ASC is required to pay the higher of either the federal or state minimum wage. Principal Investigators may pay above the minimum wage in accordance with project budgets and position. Overtime wages are paid to non-exempt employees for work over eight (8) hours in a workday, 40 hours in a workweek. By law, the ASC is required to pay overtime and must count time worked on campus towards total hours worked. Double-time wages will be paid to non-exempt employees who work over 12 hours in a workday or on hours worked, consecutive day, during the workweek. By law, the ASC is required to pay double-time and must count time worked on campus toward total hours worked. Make-up time is used by employees, at straight time pay, to compensate for work time missed. Make-up time may be used if the following conditions are met: Time is made up in the same workweek that the time was missed; Employee submits a written request each time the make-up time is requested; Time missed was because of the employees personal obligation; Time made up does not cause the employee to work more than 11 hours in a workday or more than 40 hours in a workweek; The supervisor approves the employees written request; and
2.
The ASC/supervisor does not solicit or encourage the employee to make up the time. Payroll Taxes
As an employer, the ASC is required by law to contribute to Social Security taxes (FICA), State Unemployment Insurance (SUI) and Workers Compensation for each employee. 3. Check Disbursement
Payroll checks are disbursed every two weeks on Friday from Payroll or the work area department. All employees must sign for their checks/check stubs whether their checks are direct-deposited, mailed, released to another individual or received in person. Direct deposits are available to all ASC employees. Complete an Authorization Agreement for Automatic Deposit form from Payroll. Submit the completed form along with a voided check to Payroll. Checks to be mailed require the employees initials on the timesheet or an employee- completed authorization form for the appropriate pay period. Checks will be mailed to the address on record. Check releases authorize another individual to pick up an employees check from the department or Payroll. The payee must complete an Authorization to Release Paycheck form or provide written authorization indicating the pay period of the check and the name of the individual to whom the check is to be released 4. Payroll Deductions
Automatic payroll deductions are made for federal and state income taxes, mandatory Social Security and Medicare (FICA) taxes and mandatory State Disability Insurance (SDI) taxes. If an employee is eligible and participating in the retirement plan, TIAA-CREF contributions are also deducted. Employees may authorize additional voluntary deductions for various insurance plans, tax annuity programs and parking decals.
5.
Benefits
Employees who have completed two years of employment and are scheduled to work 1,000 hours yearly are eligible for retirement benefits. As an employer, the ASC/Project funds will also contribute to retirement, health, dental, life, long term disability insurance and vision care benefits. The project funding is responsible for paying the employers contribution for all employee benefits. Regular and 12-month temporary/acting employees may be eligible for the following benefits: dical ntal ion irement e Insurance ng Term Disability Me De Vis Ret Lif Lo alth Flex Plan cation k Leave liday Pay y Duty pplemental Annuities He Va Sic Ho Jur Su Retirement
Tui tion Reimbursement
Part-time employees who work a regular schedule of a minimum of 30, but less than 40, hours weekly may be eligible for the following benefits: dical ntal Me De irement e Insurance Ret Lif
cation k Leave
Va Sic
liday Pay pplemental Annuities
Ho Su Retirement
Hourly employees who work less than a regular schedule of 30 hours weekly are not eligible for benefits. 6. Wage Garnishment
The ASC is required by law to accept and process Abstracts of Judgment, Federal Notices of Levy, Court Orders of Assignment, and State Franchise Tax Board Levy Notices against employee wages. Employees will be notified when such orders are received. E. Payments to Faculty 1. Release Time
Faculty Release Time is used to buy out a faculty members time. Weighted teaching units (WTUs) are released when a Dean authorizes a faculty member to spend time working on a project instead of teaching a class. The grant reimburses the University for this time. Based on WTUs, the faculty member is released to work on the project at their regular salary rate. Occasionally, the Dean may contribute in-kind cost sharing to a project by matching the faculty release time or accepting a lower reimbursement rate, based on the difference in the tenured faculty pay rate and the adjunct faculty pay. A faculty member working on a project during the academic year must complete a Release Time form that identifies the number of units being released for each project. The form also identifies which of those WTUs the project reimburses or is cost-sharing. The form must be approved by the Dean and returned to the Office of Sponsored Programs. Sponsored Programs will work with the campus payroll office to determine the dollar value of the release time. Principal Investigators are required to complete and sign a purchase order to encumber the funds for the University Cashiers Office in care of the designated department account (vendor). Department chairs or college deans are required to sign the purchase order, at which time, Accounts Payable will then send the PO to the University Cashiers Office. Upon receipt of a University invoice, Sponsored Programs will reimburse the funds from the project. Reimbursements are made once each semester. 2. Summer and Intersession and Overload Salary
Employees performing duties that are outside of their normal work assignment are eligible for overload employment. This employment is for work performed outside the normal work hours of the employees regular assignment. For faculty this is typically during the Summer and Intersession periods.
F.
Personnel Policies 1. At-Will Employment
All ASC employees are employed at-will. This means that either the ASC or the Employee may terminate the employment relationship at any time, with or without notice, or with or without cause. The ASC retains the right to establish compensation, benefits and working conditions for all of its employees. This means that the ASC retains the sole discretion to change employees work hours, modify work schedules, compensation and benefits, position, duties and other terms and conditions of employment, including the right to impose discipline of whatever type and for whatever reasons the ASC, at its sole discretion, determines to be appropriate. Accordingly, the ASC does not enter into written or oral contracts or agreements guaranteeing employment or compensation for any particular period of time with any employee.
2.
Equal Employment Opportunity
The CSU Fullerton Auxiliary Services Corporation (CSU Fullerton ASC) is an equal opportunity employer and is committed to an active nondiscrimination program. It is the stated policy of the CSU Fullerton ASC that all employees and applicants shall receive equal consideration and treatment. All recruitment, hiring, placements, transfers and promotions will be made on the basis of qualifications of the individual for the positions being filled regardless of race, color, religion, ancestry,
national origin, age sex marital status, medical condition and physical or mental disability. All other personnel actions such as compensation, benefits, layoffs, returns from layoffs, training, social and recreational programs, discipline and terminations are also administered regardless of race, color, religion, ancestry, national origin, age, sex, marital status or physical or mental disability. The ASCs nondiscriminatory program actively recruits and includes for employment consideration all employees including members of minority groups, females and physically/mentally challenged individuals. All decisions of employment and promotions will be made solely on the individuals qualifications for the job in question and the feasibility of any necessary job accommodations. It is the responsibility of each employee to help maintain a work environment that promotes this policy. Any employees with questions or concerns about any type of action that is or perceived to be discriminatory in the workplace should bring these issues to the attention of the department, Human Resources Manager or the Executive Director. Employees may raise concerns and make complaints without fear of reprisal. Anyone found to be engaging in any type of discrimination will be subject to disciplinary action up to and including termination of employment. 3. Sexual Harassment
Sexual harassment violates state and federal laws. Sexual harassment of ASC employees, by any individual or employee, in or around the workplace in any form is prohibited. Sexual harassment includes, but is not limited to, the following: Sexual innuendo, suggestive remarks, vulgar or explicit language or unwelcome propositions; Sexually oriented kidding, teasing, practical jokes or telling of sexual stories; Unwelcome physical contact such as brushing against another's body, pinching or patting; and An offensive overall environment, including the presence of sexually explicit photographs and other materials.
Sexual harassment includes, but is not limited to unwelcome sexual advances, requests for sexual favors, or other verbal, visual or physical conduct of a sexual nature when:
Submission to such conduct is made either expressly or implicitly, by a term or condition of an individual's employment; Submission to or rejection of such conduct by an individual is used as the basis for employment decisions affecting the individual; Such conduct has the purpose or effect of unreasonably interfering with an individual's work performance; creating an intimidating, hostile or offensive working environment; or adversely affecting the employee's performance, evaluation advancement, assigned duties or any other condition of employment or career development; or Any act of retaliation against an employee for reports of violations of this policy or for participation in the investigation of a sexual harassment complaint.
Each project Director, Principal Investigator, Department Manager and Supervisor has the responsibility of maintaining a work environment free of sexual harassment. This responsibility includes discussing the Sexual Harassment Policy with his/her employees and informing them of the procedures to be taken if they are subjected to unacceptable behavior or working conditions. All employees are responsible for ensuring that the ASC remains free of workplace harassment. Employees experiencing or witnessing workplace harassment should immediately inform their supervisor or the Human Resources Manager. Each complaint will be investigated as quickly and confidentially as practicable to determine the merits of the complaint. An individual who knowingly makes false accusations regarding sexual harassment that are unsubstantiated by an investigation, will be subject to appropriate disciplinary action up to and including termination. The determination of an employees involvement in any type of sexual harassment will result in disciplinary action up to and including termination. 4. Conflict of Interest
Section 89006 of the California Education Code reads as follows: a. It is unlawful for any person to utilize any information, not a matter of public record, that is received by that person by reason of his or her employment by, or contractual relationship with, the trustees, the California State University, or an auxiliary organization of the California State University, for personal pecuniary gain, not contemplated by the terms of the employment or contract, regardless
of whether the person is or is not so employed or under contract at the time the gain is realized. 5. Drug-Free Workplace
It is the policy of the ASC to prohibit the use, sale, dispensing, procession or manufacture of illegal drugs (controlled substances) in the workplace. This prohibition also covers all legal or prescription drugs that may impair an employees ability to perform his or her job safely or properly. The ASC maintains routine communication of this policy to grant/contract employees; additionally, all employees are informed of the dangers of drug abuse in the workplace. Employees in need of counseling or other related assistance will be provided with referrals to available assistance programs. Any supervisor who becomes aware of an employee who is demonstrating behavior patterns that appear to be related to illegal drug activity should report the observed behavior to the director or the Human Resources manager or designee. Violations of this policy may lead to disciplinary action, up to and including termination of employment.
6.
Health and Safety
The health and safety of employees on the ASCs properties are critical concerns to the ASC. The ASC strives to attain the highest possible level of safety for all activities and operations. The ASC also intends to comply with all health and safety laws applicable to our business. To attain this objective, the ASC must rely on each employee to ensure that work areas are kept safe and free of hazardous conditions. Employees should be conscientious about workplace safety and follow proper operating methods as well as report any known dangerous conditions or hazards to the supervisor immediately. Employees should be informed that it is their responsibility to report a workplace injury, accident or illness to the supervisor/manager immediately (at the time of occurrence) regardless of how minor the injury or accident may appear. If the supervisor/manager is not available, the report of injury should be made to the department director or Human
Resources. Failure to report accidents may result in a violation of legal requirements and may lead to difficulties in processing the claim. The notification is required to enable the ASC to provide immediate treatment for any work-related injury and to correct unsafe conditions. Employees informing the supervisor or any other ASC staff of a work related injury or an unsafe working condition will not be retaliated against in any manner. Workers Compensation insurance is available through State Compensation Insurance Fund. Concentra Medical Center (a.k.a. Fullerton Placentia Medical Center) is designated for treatment of workrelated injuries for ASC employees. The Concentra Medical Center is located at 640 S Placentia Ave, in the city of Placentia and in various cities in Southern California. Their phone number is 714-579-7772.
G.
Performance Appraisal H. Newly hired employees shall be evaluated following approximately six (6) months of employment. This evaluation will typically not include any commensurate increase in salary. At this appraisal, goals and objectives should be made for exempt employees. I. All employees shall be evaluated annually by their supervisor. Salaried exempt and non-exempt employees should be evaluated during June or July of each year. Adjustments for salaried full-time employees will be effective at the beginning of the pay period for the first payday in August. J. All part-time employees may be evaluated annually or semiannually as determined by the department. Part-time employees may be appraised February through March and/or August through September. Adjustments for part-time employees will be effective at the beginning of the pay period for the first payday in March/April or September/October. K. Performance appraisals should also be conducted at any time a noticeable change in an employees performance is observed.
a. b.
Good performance should be documented and new goals and objectives established that reflect the capabilities and strengths of the employee. Performance that requires improvement should be documented to identify specific areas requiring improvement. Specific goals and objectives should be
established that outline any behavioral changes required including an appropriate time period in which progress or completion of the desired goals should be attained. IV. a. electronically. b. c. d. Human Resources will issue performance appraisals and salary review forms for each salaried employee eligible for an appraisal during the month of June. Human Resources will issue performance appraisals and salary review forms to supervisors/managers for part-time employees during the month of August. Managers and supervisors who wish to appraise their employees outside the regular review cycle period or every six (6) months should request forms from Human Resources at least one (1) month prior to the effective date of the appraisal. V. a. b. Appraising the Employee All appraisals should be completed in ink, typed or on the computer. The performance appraisal is to be completed by the supervisor/manager, discussed with the next level of supervision, discussed with the employee and, if appropriate, recommend a salary increase. The appraisal should be based on the position description and the accomplishment of specific goals and objectives established for the appraisal period. The evaluation should consider the total performance of the employee throughout the entire appraisal period and should avoid the tendency to only include information that occurred during the final months. The performance of the employee should be evaluated, not the employee. f. g. h. Supervisors/managers should consider input provided by the employee in completing the appraisal that will be submitted for the personnel file. For management and exempt staff, goals and objectives should be established during the appraisal period. Salaried employees should not be informed of merit adjustment recommendations until the adjustments are approved. Part-time employees should not be informed of merit increase recommendations until approved by the director or Program Manager. VI. Employee Signature Process for submission of Employee Appraisals: Appraisal forms are available in hard copy, on disk or
c. d.
e.
Employees should be encouraged to provide comments on the appraisal and acknowledge the discussion of the appraisal by signing the form. In the event an employee declines to sign the form, the supervisor/manager should sign and date the document nonetheless.
A.
Independent Contractors Employees of the CSU or its auxiliaries cannot be Independent Contractors for the ASC. By definition, independent contractors are selfemployed individuals whose services are engaged by contract to perform specialized work. These services often require a high level of skill, discretion and independent judgment. The recipient of services by the Independent Contractor may not control or direct either the work or worker. Such control indicates the arrangement of employment, not of Independent Contractor services. Independent Contractors may be retained directly by the company or may be provided by a staffing. At the end of the calendar year, Independent Contractors will receive a Miscellaneous Income Statement Form 1099 if they earned $600.00 or more. If independent Contractor is from outside of state or country a 542B will be received for taxes deducted during the year and at a 7% (state) and 30% (federal).
Here are more guidelines to determine if someone can be classified as an Independent Contractor: 1. Description
a.
INSTRUCTIONS. Is the person providing services required to comply with instructions about when, where and how the work is to be done?
A worker who is required to comply with others instructions about when, where and how he or she is to work is ordinarily an employee. This control factor is present if the person(s) for whom the services are performed has the right to require compliance with instructions. Independent Contractors are not controlled by detailed instructions, but rather by specific deliverables that they are contracted to provide.
b.
TRAINING. Is the person providing services given training to enable him to perform a job in a particular method or manner?
Training a worker indicates that the person(s) for whom the services are performed wants the services completed in a particular method or manner. Extensive training is usually reserved for employees, not Independent Contractors. This rule does not preclude the Independent Contractor from receiving adequate knowledge and instruction to perform their services.
c. INTEGRATION. Are the services provided integrated into the business operations? Integration of the workers services into the business operations generally shows that the worker is subject to direction and control. When the success or continuation of a business depends to an appreciable degree upon the performance of certain service, the workers who perform those services must necessarily be subject to a certain amount of control by the owner of the business. Persons strongly integrated into regular business operations are typically employees, not Independent Contractors.
d. SERVICES RENDERED PERSONALLY. Must the service be rendered personally? If the services must be rendered personally, presumably the person for whom the service are performed is interested in the methods used to accomplish the work as well as in the results. This indicates an employment situation, not that of an Independent Contractor relationship.
e. HIRING, SUPERVISING, AND PAYING ASSISTANTS. Does the business hire, supervise, or pay assistants to help the person performing services under contract? If the person(s) for whom the services are performed hire, supervise and pay assistants, that factor generally shows control over the workers on the job. However, if one worker hires, supervises and pays the other assistants pursuant to a contract under which the worker agrees to provide materials and labor and
under which the worker is responsible only for the attainment of a result, this indicates an Independent Contractor status.
f. CONTINUING RELATIONSHIP. Is the relationship between the individual and the person who performs the service a continuing relationship? A continuing relationship between the worker and the person for whom the services are performed indicates that an employer/employee relationship exists. A continuing relationship may exist where work is performed at frequently recurring although irregular intervals. Independent Contractors may have a long term relationship, but there should be periods where no services are provided.
g.
SET HOURS OF WORK. Who sets the hours of work? The establishment of set hours of work by the person(s) for whom the services are performed is a factor indicating control. If the work hours are controlled, this indicates employment relationship, and not that of an Independent Contractor relationship.
h. FULL TIME REQUIRED. Is the worker required to devote his full time to the person he performs services for? If the worker must devote substantially full time to the business of the person(s) for whom the services are performed, such person(s) have control over the amount of the time the worker spends working. This implies that the worker is restricted from doing other gainful work. An Independent Contractor, on the other hand, is free to work when and for whom he or she chooses.
i. DOING WORK ON EMPLOYERS PREMISES. Is the work performed at the place of the business of the potential employer? If the work is performed on the premises of the person(s) for whom the services are performed, that factor suggests control over the worker, especially if the work could be done elsewhere. Work done off the premises of the person(s) receiving the services, such as at the office of the worker, indicates some freedom from control. However, this fact by itself does not mean that the worker
is not an employee. The importance of this factor depends on the nature of the service involved and the extent to which an employer generally would require that employees perform such services on the employers premises. Control over the place of work is indicated when the person(s) for whom the services are performed have the right to compel the worker to travel a designated route, to canvass a territory within a certain time, or to work at specific places as required.
j. ORDER OR SEQUENCE SET. Who directs the order or sequence in which the work must be done? If a worker must perform services in the order or sequence set by the person(s) for whom the services are performed, that factor shows that the worker is not free to follow the workers own pattern of work. Often, because of the nature of an occupation, the person(s) for whom the services are performed do not set the order of the services or set the order infrequently. It is sufficient to show control, however, if such person(s) retain the right to do so. Independent Contractors retain that right, employees do not.
k. ORAL OR WRITTEN REPORTS. Are regular oral or written reports required? A requirement that the worker submit regular or written reports to the person(s) for whom the services are performed indicates a degree of control. Employees can be required to submit such reports, Independent Contractors can be compelled to do so if it is a condition of their agreement, but otherwise, may not be required to do so.
l. PAYMENT BY HOUR, WEEK, MONTH. What is the method of payment hour, week, commission, or by the job? Payment by the hour, week or month generally points to an employer/employee relationship, provided that this method of payment is not just a convenient way of paying a lump sum agreed upon as the cost of a job. Payment made by the job or on a straight commission generally indicates that the worker is an Independent Contractor.
m. PAYMENT OF BUSINESS AND/OR TRAVELING EXPENSES. Are business and/or traveling expenses reimbursed? If the person(s) for whom the services are performed ordinarily pay the workers business and/or traveling expenses, the worker is ordinarily an employee. An employer, to be able to control expenses, generally retains the right to regulate and direct the workers business activities. An Independent Contractor, if permitted in their agreement, may be able to seek reimbursement for expenses incurred on behalf of the client, but may not be reimbursed for general expenses that are part of conducting a business.
n. FURNISHING OF TOOLS AND MATERIAS. Who furnishes tools and materials used in providing services? The fact that the person(s) for whom the services are performed furnish significant tools, materials and other equipment tends to show the existence of an employer/employee relationship. Independent Contractors typically provide for their own tool and materials.
o. SIGNIFICANT INVESTMENT. Does the person providing services have a significant investment in facilities used to perform services? If the worker invests in facilities that are used by the worker in performing services and are not typically maintained by employees (such as the maintenance of an office rented at fair value from an unrelated party), that factor tends to indicate that the worker is an Independent Contractor. On the other hand, lack of investment in facilities indicates dependence on the person(s) for whom the services are performed for such facilities and, accordingly, the existence of an employer/employee relationship.
p. REALIZATION OF PROFIT OR LOSS. Can the person providing services realize both a profit or a loss? A worker who can realize a profit or suffer a loss as a result of the workers services is generally an Independent Contractor, but the worker who cannot is an employee.
q. WORKING FOR MORE THAN ONE FIRM AT A TIME. Can the person providing service work for a number of firms at the same time? If a worker performs more than de minimis services for a multiple or unrelated persons or firms at the same time, that factor generally indicates that the worker is an Independent Contractor. Of course, there are workers who are employees of more than company, but of course, that does not inherently make them an Independent Contractor.
r. MAKING SERVICE AVAILBALE TO GENERAL PUBLIC. Does the person make his services available to the general public? The fact that a worker makes his or her services available to the general public on a regular and consistent basis indicates an Independent Contractor relationship.
s. RIGHT TO DISCHARGE. Is the person providing services subject to dismissal for reasons other that nonperformance of contract specifications? The right to discharge a worker is a factor indicating that worker is an employee and the person possessing the right is an employer. An employer exercises control through the threat of dismissal, which causes the worker to obey the employers instructions. An Independent Contractor, on the other hand, cannot be fired so long as the independent contractor produces a result that meets the contract specifications.
t. RIGHT TO TERMINATE. Can the person providing services terminate his relationship without incurring a liability for failure to complete a job? If the worker has the right to end his or her relationship with the person for whom the services are performed at any time he or she wishes without incurring liability, that factor indicates an employer/employee relationship. If an Independent Contractor terminates a business relationship, there may be significant liability for non-performance of services.
2.
Types of Independent Contractors
Independent Contractors may be from a variety of different professional backgrounds. They may be providing a wide variety of services such as consulting or lecturing. They may be paid under a variety of descriptions such as honorarium, stipends or fellowships. They may also be from foreign countries. To qualify as an Independent Contractor, certain criteria must be met as a domestic/foreign individual. a. Foreign independent contractors may be employed in professional and business occupations. Foreign individuals in the U.S. to give or to perform other shortterm services may be paid as an independent contractor. Any individual who receives a service compensation must have a U.S. Social Security Number or an Individual Taxpayer Identification Number. Certain visa, treaty, and federal/state tax payment requirements must be considered before a contract for services is executed. Treaties with some countries may have limits in regards to maximum presence in the U.S., amount of compensation, type of work performed and other regulations. If an Independent Contractor is required to pay state and federal income taxes and would like to avoid the deduction, Form 8233 must be sent to the Internal Revenue Service in order for the IRS to determine if taxes need to be withheld. There is a ten (10) day waiting period from the time the form is mailed to the IRS. If payment is made during the waiting period, U.S. federal tax must be withheld at a rate of 30% unless there is a tax treaty. A tax return may be filed to recover the withholding from the IRS. Postdoctoral Fellowship recipients cannot receive a refund of federal tax. If payment is in excess of $1,500.00, and the service was performed in California, the payment will be subject to 7% California state tax (no waiting period applies). b. In regards to Grants/Contracts, effective with FY 2006 Appropriated funds, payments should be comparable to the normal or customary fees charged and received by the consultant for comparable services, especially on non-government contracts and grants. The Department of Justice requires fees of $450.00 or more to receive written approval. Funds awarded prior to the FY06 appropriation are subject to the consultant rate of pay limitation until those funds are expended. The daily rate as of 2005 was $537.00
c. Criteria to meet Independent Contractor Status is outlined in the 20 Factor Test above (Section H-1) and IRS publication 533 Behavioral control, financial control of relationship between both employer and individual. d Both lecturers and consultants must complete a Consulting Agreement prior to beginning services. Similarly, Independent Contractors must complete an Independent Contractors Agreement
prior to beginning services. The consultant and/or independent contractor status will be reviewed and approved by the Executive Director to insure compliance with federal and state guidelines.
3.
Methods of Payment
Once the appropriate agreement has been signed, a Purchase Order Request should be completed and submitted to the ASC. Invoices should be presented for payment as agreed upon services are concluded or milestone in work reached. The Principal Investigator should submit the approved invoices to the ASC for payment along with a completed PICR form.
B.
Personal Income Payments Personal income payments are scholarships, stipends, fellowships, honorariums, royalties, awards/gifts and independent contractor fees. 1. Payment Methods
There are two possible methods by which to pay personal income payments: a. PICR (Personal Income Check Request) The PICR is a check request form for personal income payments which also includes a W-9 form on the last page in order to document the tax I.D. and tax status of independent contractors. The PICR does not process all personal income payments as some payment types must be processed as payroll. There are circumstances when personal income payments will need to be split between the PICR and through payroll. b. Payroll When it is necessary to make a personal income payment through payroll, you may need to contact the ASC Human Resources department at 278-4117. ASC Human Resources requires a current PTR (Personnel Transaction Report) and other information to be on file for a payee.
2. A.
Important Definitions
SERVICES Independent contractors and consultants provide services. The IRS actually defines many academically oriented activities as services as well. The straightforward definition of services is work done or duty performed for others. In academia the IRS offers such examples as teaching, grading papers, conducting research, performing office work, tutoring, mentoring, or running errands.
B.
NONRESIDENT ALIEN A nonresident alien is someone who is not or will not be considered a lawful permanent resident of the United States during the current calendar year according to the immigration laws. Green Card holders are considered lawful permanent residents. There is a box on the PICR to identify if the payee is a nonresident alien. This is important because the ASC is required to file with the IRS a report summarizing all payments made to nonresident aliens. In addition, the ASC may be required to withhold a portion of a personal income payment to a nonresident alien in accordance with certain tax laws.
1.
Types of Personal Income to Payment Type Scholarship: A scholarship is generally an amount of money paid to benefit a student at an educational institution. Scholarships never require any type of service to be performed, such as teaching or grading. They are strictly funds provided to support academic merit or potential. Scholarship payments are issued to the University Cashier office for its distribution and reported to the Financial Aid office. Fellowship Grant and Stipend: A fellowship grant is generally an amount of money paid to benefit students at an education institution. The student is usually a graduate degree candidate and the grant is often awarded in consideration of services such as teaching or research. A stipend is usually a regular, fixed payment. The stipend recipient is usually a degree candidate. However, there are circumstances in which the recipient is not a degree candidate, or may not be a student at all, such as compensation paid to high
school teachers for attendance at a training seminar on campus. Stipends may be awarded for enrollment in and/or attending classes. Stipends may be in exchange for services provided to support a program, grant or project. Stipends may also be awarded to an individual to support his/her training and education. Fellowships or Stipends are sometimes awarded in consideration of services provided. In the case of a student who receives a fellowship or stipend due in at least part to providing some type of service, the portion of the aid that is in consideration of the service must be awarded through payroll. Only the portion of aid which is attributed to services provided should be payrolled. The remainder should be paid through PICR. If no services are involved, the entire payment should be made through the PICR. Stipends for non-CSUF students are paid in the same manner as student stipends. There is a difference in how the payment is reported to the individual at tax time, which is covered later in this memo. Honorarium: An honorarium is usually in recognition of professional services or contribution, where custom, propriety, or agreement precludes the payment of a standard business rate of compensation. An honorarium for a non-CSUF employee always involves services and is always paid through the PICR. In addition, the PICRs W-9 form should be completed so that the ASC may document the honorarium recipients taxpayer number. Honorarium for CSUF employees is limited to $75 per quarter, and is considered a payment of gratitude for assistance to a department, project, committee or other activity. However, honorariums to CSUF employees in excess of $75 per quarter may be determined to be employment income by the IRS. Therefore, if the sum of honorarium payments to a CSUF faculty or staff member will be $75 or less in any quarter, the payments should be made through the PICR, but if the honorarium exceeds that amount, the entire sum should be compensated through payroll. Award/Prize: Awards and prizes are similar. They are offered in recognition of excellent work or extraordinary effort. An award or prize may also be won by lottery, luck, or chance. Awards and Prizes never involve services and are always paid in full through the PICR. If a prize or award is granted to an individual, for example, in recognition of an outstanding academic project, the accomplishment of that project is NOT a service. Even though effort and work are involved, the individual was not specifically directed to accomplish the project for promised compensation.
Royalty Payments: Royalties include payments for the right to exploit intangible property, such as copyrights, trade names, trademarks, franchises, books and other literary compositions, musical composition, artistic works, secret processes and formulas, and patents. Royalty payments are always paid through the PICR. Technically, services are not directly provided, however, the IRS views the residual benefit to an individual from licensing their work as a reportable income.
C.
Information Returns 1. Many payment types are reportable to the IRS, however, there are certain types of personal income payments that are not reportable. In some circumstances, including student financial aid for which no service was required to receive the funds, the IRS explicitly asks that no report be made. However, the student may still be responsible for some tax liability related to this income! If the student uses the funds for expenses that are not educationally related, he or she may have to pay some taxes. Items that qualify as educational expenses are tuition, books and supplies. Items that do not qualify as educational expense include room and board, travel, car payments, or leisure activity. Students with any doubts should consult with a tax specialist or the IRS. The summary of reporting documents follows: Recipients of any type of payment made through payroll will receive a W2 in January for payments received the previous calendar year. However, they may receive reporting documents from the Universitys Office of Financial Aid. Recipients of scholarships will not receive any reporting documents from the ASC. However, they may receive reporting documents from the Universitys Office of Financial Aid. Student recipients of fellowship grants or stipends who were not required to perform services will not receive any reporting documents from the ASC. Non-student recipients of fellowship grants or stipends who were not required to perform services will receive form 1099 Misc. in January for payments received the previous calendar year only if the sum of qualified payments totaled $600 or more. The income will be reported in box 3, Other Income.
Recipients of prizes and awards will receive a 1099 Misc. marked in box 3 if the sum of their payment(s) totaled $600 or more. Non-faculty recipients of honorarium as well as independent contractors will receive form 1099 in January for payment received the previous calendar year only if the sum of qualified payments was $600 or more. The income will be reported in box 7, non-employee compensation. Form 542-B is mailed for out of state taxes if qualified payments were $1,500 or more for the calendar year. Faculty and staff recipients of honorarium will not receive any reporting documents from the ASC unless the honorarium was required to be paid through payroll, in which case a year end W-2 will be issued. Those who received royalty payments of $10 or more will receive a 1099 Misc. in January for payments received the previous calendar year. The payment total will be recorded in box 2, royalties. 2. If only a portion of a stipend or fellowship grant represents payment for services, the grantor must determine the amount of the stipend or fellowship grant to be allocated to payment for services. Factors to be taken into account in making this allocation include, but are not limited to, compensation paid by
The grantor for similar services performed by students with qualifications comparable to those of the recipient, but who do not receive stipends or fellowship grants; The grantor for similar services performed by full-time or part-time employees of the grantor who are not students; and Educational organizations other than the grantor of the stipend or fellowship for similar services performed either by students or other employees.
VII.
PURCHASING POLICY
In addition to the ASCs current purchasing policy, all federal awards must be in compliance with federal procurement regulations as follows: A. Small, Minority- and Women-owned Businesses
Positive efforts must be made to utilize small and minority-, women-, veteran- or disabled person-owned business sources of supplies and services. Such efforts should allow these sources the maximum feasible opportunity to compete for contracts utilizing federal funds. B. Contract Selection
Procurement records and files for purchases in excess of $10,000 should include basis for contractor selection, justification for lack of competition when competitive bids or efforts are not obtained, and basis for award cost or price. C. Contracts over $10,000
All contracts in excess of $10,000 are required to have provisions for administrative, contractual or legal remedies for instances in which contractors violate or breach contract terms, and provisions for termination by the ASC including the manner in which the termination will be effected and the basis for settlement. The contract should also describe the conditions under which the contract may be terminated by default, as well as the conditions under which the contract may be terminated because of circumstances beyond the control of the contractor. The contract also must require compliance with Executive Order 1246, Equal Employment Opportunity, as amended and supplemented. The ASC, the federal sponsoring agency, the Controller General of the United States, or any of their authorized representatives, shall have access to any books, documents, papers and records of the contractor which are directly pertinent to specific programs for the purpose of making audits, examinations, excerpts and transcriptions. The ASC requires that contractors comply with all applicable standards, orders or regulations issued pursuant to the Clean Air Act of 1970 and the Federal Water Pollution Control Act as amended. D. Construction Contracts
All contacts for construction or facility improvement in excess of $100,000 shall provide appropriate bonding. E. Conflict of Interest
In order to protect Principal Investigators and other project staff from possible charges of conflict of interest, purchases should not be made from companies in which the Principal Investigator or other project staff have an economic interest. Such purchases have the appearance of wrong-doing and should be avoided. The ASC Accounts Payable staff may make random checks of company ownership to ensure that integrity is maintained in all purchasing practices.
F.
Vendor Selection
In selecting a vendor, project personnel should consider the price, terms and conditions that the vendor offers. Generally, price is the most important consideration in vendor selection. In some cases, however, factors such as payment terms, product quality, existing equipment compatibility and delivery schedules are equally important. The ASC has established accounts with a variety of vendors in California and throughout the country. Information concerning these vendors may be obtained from the ASCs Sponsored Program or Accounting offices. VIII. PURCHASING PROCEDURES A. Purchase Orders (POs) 1. Assignment
A purchase order is a legal document that obligates funds to pay for services rendered or merchandise delivered. Some vendors require a formal purchase order, while others may accept a purchase order number. A purchase order must be initiated by the department and approved by the Principal Investigator and the ASCs Sponsored Programs Director or Accounting Manager before the expenditure may be incurred. In regards to Grants/Contracts, most grantors require that all expenditures be properly documented. In no case will the ASC approve purchase orders for expenditures incurred following termination of a grant. If you cancel your order after receiving a purchase order number, return the confirming pink copy of the purchase order. Incomplete purchase orders will be returned to the department for completion. Once the purchase order is received by Accounts Payable, the information is verified (project account numbers, signatures, purchase and overall completion of purchase order) and submitted for approval by the Sponsored Programs Director. Once the Purchase Order is approved, it is entered in the system and posted. If it is a Grant/Contract account number, all purchase orders are recorded in the monthly report Account Directors Report with Encumbrances. All other ASC account purchase orders are recorded in the monthly report Deposits and Withdrawals under the Encumbrance column. Once the purchase order is paid, if it is a Grant/Contract related PO, the expense will be recorded under the expense column and removed from the encumbrance column of the Account Directors Report with Encumbrances. If it is a non-Grant/Contract ASC account, the PO is recorded as a withdrawal the Deposits and Withdrawals monthly report and will be removed from the Encumbrance column.
2.
Form
The four-part Purchase Order Form will be initiated and approved by the Principal Investigator or his/her designee. The purchase order must be completed with the following information: Name and address of vendor. Ship To address where the ordered merchandise should be delivered. The date the purchase order is typed or the date the order is placed. The name of the person who can be contacted in the department for questions about the purchase order. The campus extension or phone number of the person to be contacted in case any questions arise. The campus department name. The campus department room number. Department room number where the yellow and pink copies of the purchase order will be mailed. The yellow copy is the department file copy and the pink copy is to be sent to the ASC when the good/services are received. Purchase Order Status must be completed in order to proceed with the process of the purchase order. This section must be completed before payment is processed. The quantity received, the date received and by whom the product/services were received. Quantity ordered, description, account number (if Grants/Contracts enter number listed in the award notice), object code (if Grants/Contracts enter expenditures listed on the award notice), unit price (if available), taxes, shipping costs, and total amount. Under Remarks enter the purpose of the expenditure. P.O. is valid for six months unless specified otherwise in the P.O. request.
3.
Verification
Upon receipt of the four-part purchase order, the ASC will verify the account number, determine availability of budgeted funds, determine whether the expenditure/expense is allowable, assign a PO number if not already assigned and distribute copies of the purchase order as follows: White copy ASC, Green copy Vendor (the ASC will mail to vendor by indicating yes under #9), Pink copy after receiving and signing for receipt, the PO must be returned to the ASC to acknowledge date of receipt for the merchandise/service and authorize payment, and Yellow copy department copy.
4.
Phone Purchase Orders
Purchase order numbers for materials and supplies less than $500 may be obtained by calling the ASC. PO numbers obtained from the ASC via telephone, must be received by the ASCs Sponsored Program/Accounting Offices within five (5) working days after issuing the number. PO numbers for Grants/Contracts will not be assigned by telephone during the last two (2) months of the grant. 5. Procedures for Receiving Products
When the merchandise/service is received by the department or project, it must be checked for accuracy. When approved, the Principal Investigator /Account Holder must acknowledge satisfaction by signing and dating the pink copy of the purchase order where indicated and returning it to the ASC. 6. Payments
All grants/contracts expenditures, other than payroll and reimbursements, will be processed by purchase orders. No payment will be made until the ASC receives the pink copy of the purchase order along with the vendors invoice. All purchase order payments must be signed by the Principal Investigator. B. Check Requests
1.
Procedures
Check requests may be used for reimbursement of individual out-ofpocket expenses or vendors who will not accept Purchase Orders.
2.
Signers
Reimbursements to the Principal Investigator, if approved by the PIs supervisor (department chair or higher), must be submitted to the ASC within 30 days of the expense. For requests over $2,500, a second approval signature for non-grant accounts is required. Payments or reimbursements for hospitality are not permitted when these expenses are related to employee birthdays, weddings, baby/bridal showers, anniversaries and farewell gatherings that are not directly related to official University business. Hospitality expenses that are directly related to, or associated with, the active conduct of official University business may be paid if it is in compliance with CSUFs Directive 11 policy. The Directive 11 form must be approved by a Vice President or his designee and submitted with the check request. Individuals with delegated approval authority may not approve their own expenses. Furthermore, individuals may not approve expenses for their supervisors. 3. Valid Documentation
All check requests for payments or reimbursements require original purchase receipts, clear description of the goods or services stated on the receipts, and a check request form. 4. Check Issuances
Check requests submitted by Wednesday before noon, will be ready that Friday after 3:00 p.m. Check requests submitted by Friday before noon, will be ready the following Wednesday after 3pm. Urgent check requests submitted by 10:00 a.m. will be ready for pick up after 3:00 pm on the same day. However, a $25 processing fee will be assessed to cover the cost associated with handling these requests on an emergency basis for non-grant accounts. After the check request is processed, the yellow department copy will be attached to the check if the check is being picked up at the ASC. If the
check is being mailed off-campus to the vendor, the yellow department copy will be returned to the originating department via intercampus mail. For accounts with insufficient funds, the request will not be processed until funds are available. 5. Payments for Stipends, Awards, Royalties, Honorarium, Fellowships and Independent Contractors The PICR (Personal Income Check Request) form must be completed for payments issued to individuals for scholarships, stipends (student and nonstudent), awards/prizes, royalties, honorarium (CSUF employees and nonCSUF employee), fellowship grants and independent contractor. The IRS requires foreign individuals receiving payments of this type to meet certain qualifications. The IRS also requires a W-9 form for payments for services provided. The W-9 allows the ASC to obtain the necessary information to issue a 1099 (federal) and 542-B (state) at yearend (by January 31). The completed and signed W-9 must be submitted before payment is processed. C. Advance Payments
If the services or merchandise requires advance payment, documentation indicating how the price was determined must be attached. Appropriate documentation includes order forms, conference registration form (travel authorization required for travel advances), Travel Advance/Authorization form, or a copy of the page indicating that advance payment is required. Allow enough time for processing the payment. All advances must be cleared within 30 days-after the use of the advance-by sending appropriate receipts to the ASC. Travel advances must be cleared within one (1) week after return of trip. Advances are cleared by submitting original receipts to the ASC; the receipts must indicate the check request number and project number on which the advance was issued. The ASC will not grant additional advances until prior advances have been cleared. Individuals with delegated approval authority may not approve their own advances; furthermore, individuals may not approve advances for their supervisors. D. Sales Tax Liability
The ASCs tax-exempt status does not exempt purchases from the California sales tax. With the exception of items purchased for resale and certain library-related items, all purchases made with grant or discretionary funds are subject to California sales tax. Even if vendors fail to include sales taxes on the invoice, the ASC will calculate and pay the sales tax liability. If it is a California business, sales taxes will be included with the payment; if it is a business in another state, the sales tax will be submitted to State of California.
IX. TRAVEL A. General Description
Employees undertaking business-related travel are required to submit a Travel Authorization and Advance Request form, if airfare is required, 30 days before travel. If airfare is not necessary, the travel advance form must be submitted a week prior to travel. All required approval signatures must be obtained to receive payment and/or travel advance. Individuals with delegated approval authority may not approve their own travel authorization/advance; furthermore, individuals may not approve travel authorization/advance of their supervisor. Reimbursable costs include transportation, lodging, subsistence, conference registration and other related expenses. With respect to Grants/Contracts, travel costs are allowable when they are directly attributable to specific work under a sponsored agreement and have been included in the budget. B. Travel Authorization and Advance Form
The ASC follows the State of California Travel Policy as specified in the CSUF Travel Handbook. A Travel Authorization and Advance Request Form (Form Index 17) must be completed and submitted to the ASC by individuals requesting travel authorization. For Grants/Contracts, the Travel Authorization and Advance Request form must be signed by both the traveler and the PI. A PIs travel request must be signed by the department chair and/or college dean.
C.
Foreign Travel
For Grants & Contracts, requests for foreign travel should be submitted 90 days prior to the departure date. Upon return from a trip to a foreign country, a special travel report may be required by the projects sponsor. Foreign travel must be made on an American carrier unless a foreign carrier is approved by the sponsor. Questions concerning foreign travel should be directed to Sponsored Programs. D. Travel Advances
Travel advances are issued by the ASC for approved trips equal to a maximum of the total estimated cost of the trip. All travel advance requests must be accompanied by a Purchase Order or a Check Request. The travel advance must be cleared within a week after return from the trip by sending a copy of the advance Purchase Order/Check Request and actual receipts to the ASC. No travel
advance will be issued to anyone who has an outstanding travel advance from a previous trip. E. Travel Expense Reimbursement
Travel reimbursement requests must be completed on the approved Travel Expense Claim Form. If the claim results in a reimbursement to the traveler, a Check Request Form approved by the PI, must accompany the Travel Expense Claim Form with original receipts. The PIs claim form must also be approved by the department chair or the college dean. A complete address for mailing of the check must be indicated on the Check Request form. The form should be submitted promptly (within 30 days) upon completion of the trip. If a University employee is requesting partial travel reimbursement from an ASC discretionary account, an approved University Travel Authorization form must be attached to the Request for Check. F. Mileage and Per Diem Rates
The mileage and per diem rates are the same as those approved by the Board of Control of the State of California as delineated in the California State University, Fullerton Travel Handbook. These rates are available in the ASC Office. G. Mileage Documentation
Flat monthly travel or mileage allowances are not permissible. Mileage must be documented with destination, date, miles traveled and purpose of the trip. The current mileage rate is 0.485/mile. H. Complete Travel Documentation
The information provided on all travel claims must be complete and accompanied by original receipts. Incomplete travel claims may result in delaying the reimbursement until all travel claims are verified. I. Exceptions to Policy Standards
The ASC provides, within its general travel policy, for exceptions to its usual travel reimbursement standards. Accordingly, the Executive Director has the authority to make exceptions to the foregoing travel reimbursement standards in such cases where it is determined that circumstances warrant such on grounds of either cost effectiveness or equity. Such exceptions may occasionally involve special classifications of allowable cost, but they will more likely involve authorizing reimbursements at the rate of actual costs rather than using an arbitrary formula.
X. EQUIPMENT A. Definition
The ASC Fixed Asset Policy identifies, records, controls and manages all existing ASC assets and future assets to be acquired. This policy guides all ASC cost centers including Sponsored Programs. However, assets acquired by Sponsored Programs must ultimately be administered according to the appropriate funding agencys guidelines. The fixed assets record for items purchased through the ASC will reside in the IFAS VI database and will be maintained by the Accounting department. The database is arranged to accurately extract asset information for any individual cost center or any specific grant. This policy outlines the periodic inspection and verification process, and elaborates on the procedure used to update the status of an asset as soon as it changes. Equipment purchased on a grant is defined by the ASC as Any items which are usable for activities of the University as well as the ASC, such as research equipment, office equipment and furnishings, air conditioning, reproduction or printing equipment, motor vehicles, or any automatic data processing equipment which has an acquisition cost of $5,000 or more and has an expected life of one year or more. B. Acquisition Procedures
Purchase of ASC fixed assets is budgeted the prior year unless an emergency situation occurs. The ASC may determine at the time of acquisition that an asset may have an estimated life longer/shorter than the stipulated policy; an assessment will be made of the useful life, which may deviate from the prescribed term. All assets that have a service life of one year or more remaining and an estimated current value of $5,000 or more shall be tagged. Equipment purchased on a grant after approval of award during the project period must follow these procedures: Prior to the purchase of equipment, an analysis shall be made of the lease and purchase alternatives to determine which would be more economical and/or practical method of procurement; After obtaining cost and delivery quotations from suppliers or vendors, PIs shall submit an ASC PO for the purchase of equipment as approved in the budget; Some granting agencies allow the total equipment expenditure to equal 125% of the amount allotted for equipment category by the
sponsoring agency (through an approved budget or other document), with an approval from the sponsoring agency. Although the expenditure can exceed the budget by 25%, the total budget does not increase and the overrun for that expenditure must be funded by another budget category. Total expenditures can never exceed the total award; For items of equipment not approved in the original budget, a written approval from the Grants Officer of the sponsoring agency must be obtained before the purchasing process begins;
For equipment purchases requiring University cost-share, PIs must first contact the CSUFs Procurement Officer and the ASCs Grant Administrator to insure proper funding and coordination of the equipment purchase; and All equipment procurement shall comply with ASC purchase policy and federal regulations for federal grants and contracts. Equipment Inventory
C.
The ASC, upon receipt of the invoice and receiving report of the equipment purchased, will issue an equipment tag number and will record the description, location, model/serial number, vendors name and cost of the equipment in the ASCs property management system. Once the assets are purchased and recorded in ASC Accounting, Accounting will send a FAR (Fixed Asset Record) and a tag to the appropriate cost center manager. Each project managers administrative duties include acting as authorized custodian for the assets located in his/her department. The project manger oversees the tagging of the assets to verify that all items within the cost center that meet the threshold are tagged. Furthermore, the project manager insures that an accurate FAR is completed for each tagged asset. Computers (PC) are generally depreciated (expensed) over three (3) years and furniture and fixtures are generally depreciated (expensed) over five (5) years. Building improvements and leasehold improvements are amortized (expensed) over their estimated useful life or the term of the lease, whichever is less. All assets are depreciated using the straight-line method of depreciation. All Grants/Contracts require annual and final equipment inventories. The ASC will initiate the request of the PI for equipment inventories, as necessary. The ASC will provide, at least annually, a final equipment inventory list for all PIs, department chairs, college deans and the Office of Grants & Contracts. This data will assist the PI in determining if similar grant-funded property may already exist prior to purchasing new equipment. All equipment acquired through research grants and contracts remains the property of the ASC unless some other ownership is specified within the Grant/Contract. Equipment purchased under any grant should be ordered long before the grant is scheduled for completion.
D.
Title of Equipment
Equipment purchased through grants is legally owned by the ASC. In some instances, at the conclusion of a grant, equipment may be transferred to the University, however, the funding agency and Executive Director, in consultation with the Vice President for Administration and the Vice President for Academic Affairs, must approve such transfers. Title of equipment purchased through the ASC agency accounts will be transferred to the University automatically. E. Government-Furnished Equipment
Government-owed equipment furnished for use under terms of a grant/contract will be specifically identified within the contract document. The project account is not charged for this equipment, which remains under government ownership and is subject to government disposition instructions at the completion of the project. All such items must be reported to the ASC Office upon acquisition. F. Equipment Disposition
At least once a year, each project director/manager will be sent a list of its assets. The project director/manager will visually identify every asset on the list, record any substantive changes in an asset or its location, note of disposed or missing assets, and make a list of any new qualifying assets which have not been tagged. Equipment acquired through a grant/contract may not be sold, traded-in, scrapped, transferred to another grant or contract, or otherwise disposed of without the written approval of the ASC. PIs desiring to do any of the above must provide the ASC with the project number, original cost and acquisition date of each piece of equipment. The ASC may be required to contact the funding agency to obtain specific instructions regarding its proper disposition. In the event a PI leaves the University, all equipment acquired under his/her grant/contract remains the property of the ASC. In some instances, the equipment may be transferred to another institution, but only with written approval of the funding agency, the department chair, the college dean, and the ASCs Executive Director. Department chairs may recommend transfer only when the equipment is unique to the particular grant/contract being transferred and would not be used by the department, if returned. Upon termination of funding, it is the responsibility of PI to furnish the ASC with a list and location for all equipment obtained under the grant or contract. All equipment remains the property of the ASC and by working with the dean, the ASC will determine the proper disposition of the property/equipment. G. Equipment Maintenance and Repair
Project Directors must request funds in the original budget to cover costs of repair and maintenance or identify the source where such funds will be obtained by working with the ASC, the department chair and/or the college dean. H. Facility Modification
Principal Investigators must request funds in the original budget to cover all costs for facility modifications required to house project-related equipment, such as electrical or air conditioning for computers. PIs may request assistance in determining the cost of equipment installation by contacting the Office of Facility Planning.
XI. FORMS
OPAS FORM CHECK LIST AGREEMENT SIGN OFF FORM CONFLICT OF INTEREST FORMS PURCHASE ORDER FORM CHECK REQUEST FORM PERSONNEL TRANSACTION FORM ACCOUNT AGREEMENT ACCOUNT SIGNATURE CARD CHECK REQUEST DEPOSIT FORM FUNDS TRANSFER REQUEST IN-KIND CONTRIBUTION REPORT PAYROLL DEDUCTION FORM PERSONAL/PROFESSIONAL SERVICES AGREEMENT
TYPE Scholarship
WERE SERVICES PROVIDED?
PAYMENT METHOD
WILL FOUNDATION REPROT INCOIME? WHICH FORM? NO
NOTES ON REPORTING INCOME:
ALWAYS NO PICR Check Request YES Payroll service portion, remainder through PICR Check Request PICR Check Request Payroll service portion, remainder through PICR Check Request PICR Check Request Payroll service portion, remainder through PICR Check Request PICR Check Request PICR Check Request with attached W-9 PICR Check Request, maximum payment of $75/qtr.
Fellowship Grant NO YES Stipend, Student NO YES Stipend, Non-Student NO Honorarium, Non-CSUF Employee Honorarium, CSUF Employee Award/Prize Royalty YES N/A
ALWAYS NO PICR Check Request N/A PICR Check Request
The Foundation issues year-end W-2s to those received Yes, service portion on who compensation through W-2 payroll. NO If a 1099 is issuable as stated to the left, one Yes, service portion on will be issued only if W-2 an individual has been paid $600 or more in NO stipends, honorarium, awards/prizes or as an Yes, service portion on independent W-2, remainder 1099 contractor; or to an Misc. Box 3 individual paid %10 or more in royalties. Yes, 1099 Misc. Box3 Corporations paid royalties or Yes, 1099 Misc. Box7 independent contractor fees will not receive a NO 1099 Misc. if a W-9 is received certifying corporate status. Yes, 1099 Misc. Box3 Yes, 1099 Misc. Box2 Questions? Call Foundation Accounting at x4140

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Project Directors Handbook

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Q.Technical Progress/Performance Reports ..................................................................20 R.Financial Report .......................................................................................................21

Table of Contents Page ii

Table of Contents Page iii

G.Performance Appraisal ...............................................................................................39 A.Independent Contractors ...........................................................................................41

1.Description..........................................................................................................41 2.Types of Independent Contractors .................................................................47

3.Methods of Payment .......................................................................................48 B.Personal Income Payments ......................................................................................48

C.Information Returns ....................................................................................................51

Table of Contents Page iv

Table of Contents Page v

Table of Contents Page vi

I. INTRODUCTION A. Purpose of the Manual

Principal Investigator Reference Manual Page 2

www.universitygables.com C. Structure of the CSU Fullerton ASC

Principal Investigator Reference Manual Page 3

Pre-Award Review and Approval of Proposal Submission

Principal Investigator Reference Manual Page 4

Approvals, Authorities and Responsibilities

Principal Investigator Reference Manual Page 5

New Account Set-Up

Principal Investigator Reference Manual Page 6

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Principal Investigator Reference Manual Page 11

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Principal Investigator Reference Manual Page 13

Principal Investigator Reference Manual Page 14

Principal Investigator Reference Manual Page 15

Approval for Grant Changes

Principal Investigator Reference Manual Page 16

Cost Transfer 1. Corrections

Principal Investigator Reference Manual Page 17

Principal Investigator Reference Manual Page 18

Principal Investigator Reference Manual Page 19

Technical Progress/Performance Reports

Principal Investigator Reference Manual Page 20

Principal Investigator Reference Manual Page 21

Audit Requirements & Record Retention

III. HUMAN RESOURCES A. Employee Definitions and Classifications 1. Definitions

Principal Investigator Reference Manual Page 22

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Principal Investigator Reference Manual Page 24

Principal Investigator Reference Manual Page 25

Principal Investigator Reference Manual Page 26

Principal Investigator Reference Manual Page 27

Student Recruitment Procedures

Principal Investigator Reference Manual Page 28

Principal Investigator Reference Manual Page 29

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Principal Investigator Reference Manual Page 31

Principal Investigator Reference Manual Page 32

Tui tion Reimbursement

Principal Investigator Reference Manual Page 33

liday Pay pplemental Annuities

Principal Investigator Reference Manual Page 34

Personnel Policies 1. At-Will Employment

Equal Employment Opportunity

Principal Investigator Reference Manual Page 35

Principal Investigator Reference Manual Page 36

Principal Investigator Reference Manual Page 37

Health and Safety

Principal Investigator Reference Manual Page 38