Award Management

Ledger V Procedure Reimbursements & Special Payments Signature Authorization Procedure Travel Documents & Links

Ledger V Procedure - Date: January 6, 2012, Revised March 22, 2018

This procedure outlines ��ϲ�� Research Foundation (��ϲ��RF) procedures for sponsored programs awarded to ��ϲ�� (��ϲ��) and established as accounts under the University’s Ledger V.

Principal Investigators
Co-Principal Investigators
University Faculty
University and Research Foundation staff responsible for sponsored programs administration

Grants and contracts that may be accepted in Ledger V will include those in which the agency requires, with accompanying documentation, that the university or other public entity be the awardee of record to accept and/or administer the award and other circumstances where ��ϲ��RF is ineligible to receive the award by virtue of its corporate status. The vice president for research will make a determination whether or not the Ledger V account is subject to 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), in general, including standards for allowability of costs, cost transfer, cost sharing, fixed asset, and effort reporting, in particular.�� If the Ledger V account is a sponsored program subject to Uniform Guidance, the vice president for research will also determine whether to assign it to ��ϲ��RF to administer. No project activity for such account may start without a formal proposal signed off by either ��ϲ�� office of research or ��ϲ��RF or both.

Educational institutions that receive Federal grants and contracts (including Federal flow through projects) must comply with Uniform Guidance, which sets forth the governing rules for determining the various costs that can be charged to grants and contracts, and for establishing whether those costs may be charged directly, or charged through the application of the institution’s Facilities and Administration (F&A) rate. ��ϲ�� and ��ϲ��RF apply these same cost principles to non-federal funding as well in order to be consistent. In some instances, program-specific requirements may define costs differently than is generally the case for federal sponsors.

The cost principles include Cost Accounting Standards (CAS) with which both ��ϲ�� and ��ϲ��RF are required to comply. The standards are listed in 2 CFR Part 200, 200.419 and require educational institutions with annual federal sponsored programs expenditures of $50 million or more to submit a disclosure statement (DS-2) to their cognizant agencies.�� ϲ�� and ��ϲ��RF submitted their joint DS-2 to the Office of Naval Research as required.�� ONR determined adequacy of our disclosure per FAR 30.202-7(a) on March 31, 2007 and the most recent determination of adequacy was received on January 7, 2011.

CAS seeks to (a) make the best use of available funds to achieve outcomes; (b) avoid problems of fraud, waste, and abuse of sponsor support; (c) prevent the charging of unallowable costs to awards; (d) standardize university costing practices; and (e) standardize requirements for recipients of federal funds. Non-compliance may result in sanctions, including fines and penalties, exclusion or suspension from participating in federal programs, and or criminal charges.�� The mandated federal standards are:

48 CFR 9905.501: Consistency in Estimating, Accumulating and Reporting Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by maintaining consistency in the manner in which budgets are prepared during the proposal submission period, and how those funds are budgeted and expenses accounted for upon receipt and during the life of an award.
48 CFR 9905.502: Consistency in Allocating Costs Incurred for the Same Purpose
The University must ensure compliance with this standard by ensuring that costs incurred for the same purposes, in like circumstances, must be given consistent treatment in the accounting system.
48 CFR 9905.505: Accounting for Unallowable Costs
Principal Investigators and administrative support personnel must ensure compliance with this standard by insuring that those costs defined as “unallowable” are not directly charged to Federal projects, and when incurred in accordance with university policy, are charged to other funding sources and identified as “unallowable” so that those costs are excluded as well from the University’s F&A rate.
48 CFR 9905.506: Cost Accounting Period
This standard requires that the University comply with a number of rules governing how costs are treated for the purpose of calculating and negotiating the University’s F&A and other institutional rates.

This procedure applies to all sponsored programs, Federal (including Federal flow through funding) and non-Federal, awarded to ��ϲ�� with postaward management delegated to ��ϲ��RF.

��ϲ�� Office of Finance
Within the ��ϲ�� Office of Finance, organization codes are established to record accounting transactions for each grant by award year. Upon completion and approval of the “Request for Establishment of University Organization” form, the Project Directors and ��ϲ��RF, if applicable, are notified of their respective budget number.�� A copy of the grant budget is submitted to the Budget Office for processing.

Principle Investigators (PI)/Budget Unit Directors are responsible for managing and monitoring each award function or activity supported by the award to ensure all applicable guidelines and regulations are met by reviewing financial data recorded in Banner and preparing reports timely.�� The PIs must work to ensure that they maintain high standards, achieve their stated goals and objectives, meet agreed upon deadlines, stay within budget, expend funds as required, comply with the granting entity’s terms and conditions, maintain appropriate records, meet financial and programmatic reporting requirements, and communicate results. The Grant Accountant is responsible for accounting, verifying that the expenditures/revenues relate to the specific objectives funded in the grant contract/agreement, provide guidance for budget changes and maintain effective control over and accountability for all funds, property and other assets.

��ϲ��RF

After all needed forms are completed, the PI obtains all required signatures (PI, Dean, VP of Academic Affairs, VP for Research) and delivers the materials to the ��ϲ��RF grant and contract administrator (GCA).

GCA reviews forms for completeness and assures that the RF project number is written in the upper right-hand corner of the Request for Establishment of University Organizational Code.�� The GCA then delivers the following Ledger V paperwork to the ��ϲ�� Office of Finance:

Request for Establishment of University Organization Code (Attachment B)
Budget Adjustment Form (Attachment C)
Project Setup Sheet;
Award document;
Fully-signed proposal transmittal form;
Budget; and
PI notification e-mail.

After the ��ϲ�� Office of Finance receives the Ledger V paperwork, they assign an ��ϲ�� Budget code number (five-character alpha/numeric code).�� This number is written on the ��ϲ��RF project abstract and in the “Notes” section of the ��ϲ��RF Project Setup sheet. The GCA then notifies the PI and the ��ϲ��RF Accounts Receivable Technician of the ��ϲ�� budget code.

Once the ��ϲ��RF account is established, the project is administered by ��ϲ��RF staff consistent with routine sponsored program practices and ��ϲ��RF procedures, including travel guidelines and procurement processes, will apply.�� The GCA monitors expenditures and works with the PI on administrative matters, such as sponsor approvals or no cost time extensions.��

Throughout the project and particularly at close-out, the GCA coordinates with the ��ϲ��RF Accounts Receivable Technician to ensure that the ��ϲ��RF’s final invoice is submitted to ��ϲ�� early enough, at least two weeks in advance, to allow ��ϲ�� to meet the sponsor’s final invoice due date.��

The ��ϲ�� Research Foundation processes a variety of reimbursement requests. Different types of reimbursements require adherence to different policies and regulations.�� If you have any specific questions, please contact Carey Bellamy at��cbellamy@odu.edu.

��ϲ�� Research Foundation’s (the Foundation) policies and procedures require that any financial transaction initiated be done so with appropriate levels of authorization. Signature authority is the responsibility of the designated Principal Investigator on individual project accounts, cost centers, overhead accounts, and discretionary accounts. Co-Principal Investigators have automatic signature authority for projects on which they are so designated. The signature authorization may be delegated to staff or research assistants only upon expressed written approval of the Principal or Co-Principal Investigator.

The ��ϲ�� Research Foundation Signature Authorization / Delegation Form is the mechanism that is used to authenticate or delegate signature authorization. Part A – SIGNATURE AUTHORIZATION is completed for any investigator with an account established at the Foundation. Part A is to be completed only once and becomes a permanent record for signature verification purposes. Part B – SIGNATURE DELEGATION is initiated by the Principal Investigator or Co-Principal Investigator to identify the specific projects or accounts and individuals for which authority is delegated. Limited signature authorization is allowed up to certain dollar limitations designated by the Investigator.

The signature authorization may be delegated for the following functions:

Advanced Travel Authorization Requests
Budget Revisions
Employee Timesheets
Purchase Requisitions
Procurement Card Settlements
Travel, reimbursements, and consultant payments

In addition to the delegated authority, Part B is used to grant employee access to reports sponsored projects, discretionary and cost center accounts via the Research Portal. Authorization to create Payroll Authorizations via ePAS can also be designated in this section.

The signature authorization form is located at . This fillable form is to be completed with original signatures of designated personnel obtained. The Principal or Co-Principal Investigator can digitally sign the form. The form is to be returned to the Research Foundation via email to rfpurchashing@odu.edu.��

Signature authorizations will remain in effect until superseded or rescinded by the Principal or Co-Principal Investigator.

The ��ϲ�� Research Foundation works with Principal Investigators to ensure that Principal Investigators obtain proper authorization for travel and are reimbursed in a timely manner.

All travel expenditures must be specifically authorized in accordance with the sponsoring agency’s rules and regulations. All foreign travel requires prior approval and export control review. Please check with your Grant and Contract Administrator for the specific regulations that apply to your sponsored program. All travel is subject to availability of funds on the particular sponsored program.

For a copy of the Research Related Travel process, please click here.

Any travel out of town for one or more nights and any travel, regardless of duration, requiring the use of a rental car requires advance authorization. Information collected to assign Advance Travel Authorization (ATA) numbers is used to track travel trends and provide our insurance providers with information for risk assessment. The ATA number should be included in all paperwork related to travel expenses including Requisitions and Travel Advance/Expense Reports. Please provide your post-award Sponsored Programs representative with a completed Advance Travel Authorization request form. The Sponsored Programs representative will review this information and your project then, if appropriate, issue an ATA number.

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Conference and registration fees are allowable costs subject to the specific rules and regulations of the sponsoring agency. If you would like the Research Foundation to prepay the registration fees, please complete an ��ϲ�� Research Foundation Requisition Form and forward it to the Foundation with the appropriate registration form at least ten (10) working days before the fee is due. The Foundation will issue a check and mail it with the registration forms no later than three (3) working days before it is due.

You may also request the registration fee as part of your travel advance. Proof of payment must be provided to be reimbursed for this expense.

Reasonable lodging expenses are an allowable cost, subject to the specific rules and regulations of the sponsoring agencies. The Foundation allows a conference participant to stay in the “conference headquarters” hotel even if other, less expensive, hotels are available.

Special lodging per diems can be authorized by the sponsoring agency and/or the Foundation for unusual travel circumstances. This usually involves extended travel in areas where normal commercial lodging is not available. Lodging per diems may also be appropriate for extended foreign travel. This type of travel needs to be anticipated at the time of proposal submission.

Unless a lodging per diem is authorized by the Foundation in advance, all lodging expenses must be substantiated with an original receipt from the lodging establishment. The receipt needs to provide sufficient detail for the Foundation to determine the cost of the room and any other charges included in the bill.

The Foundation can prepay room deposits using the same procedure described for prepaying registration/conference fees above. You may also request lodging expenses as part of your travel advance. In either case, the original lodging receipt is required as part of the travel settlement.

Per diem is the allowance for meals and incidental expenses (M&IE). The General Services Administration (GSA) establishes per diem rates for destinations within the Continental United States (CONUS). Please consult for current per diem rates.

Meals while on out-of-town travel (outside a 50-mile radius of traveler’s normal place of business) are an allowable cost subject to the specific rules and regulations of the sponsoring agency. When on travel status, the traveler can be reimbursed for actual meal expenses, if reasonable and documented by receipts, or for meal expenses using per diem. Only one system may be used while on travel. If traveler requests to be reimbursed for actual costs, receipts for all meals while on travel must be obtained. Travelers will only be reimbursed up to the amount of receipts provided with travel expense reports. No per diem rates will be used if receipts are submitted for actual cost reimbursement.

The per diem rate is calculated at 75 percent of the maximum daily reimbursement (per diem) rates for M&IE on the first and last days of travel. All other travel days are calculated at 100 percent of the maximum daily reimbursement M& IE per diem rate.

The M&IE rates differ by travel location. Please visit to view your destination(s) to determine which M&IE rates apply. If the city or the county of destination is not listed on the GSA per diem rate page, then the standard CONUS rates must be used. The current standard CONUS rate of $55.00 for meals applies. NOTE: Meals that are furnished, partially or in whole must be deducted from per diem reimbursement claims. The Foundation follows the Federal Code for determining the appropriate per diem rate.

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Commercial transportation expense is an allowable cost subject to the specific rules and regulations of the sponsoring agency. All Foundation travel should be procured at the lowest coach or tourist class services available that meet the specific needs of the traveler. First, business class, or comfort upgrade rail or air service is not an allowable cost.

The Research Foundation employs travel services from CI Azumano for Research Foundation business at no out-of-pocket expense to travelers. If you wish to use the services of CI Azumano, please contact them directly. When you contact them, you will need to provide the Advanced Travel Authorization (ATA) number issued by your Research Foundation’s Sponsored Programs Representative. CI Azumano’s contact information: 92 Ballard St, Suite 200, Virginia Beach, Norfolk, VA 23462; (757) 461-0022.�� aneary@citravel.com.

Please note that the Federal government requires almost all foreign travel on its sponsored programs to be conducted on U.S. airlines. This rule applies even if the cost is higher and the service less convenient. Foreign travel needs to be anticipated at the time of proposal submission.

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The Foundation will reimburse the traveler for actual miles traveled in one’s personal automobile, provided that:

the travel is an allowable cost, subject to the specific rules and regulations of the sponsoring agencies, and
actual cost does not exceed the lowest tourist or coach commercial air fare.

The Foundation may periodically revise its mileage reimbursement rate. Current rates are listed at the end of this policy. In no case will this rate exceed the mileage reimbursement rate set by the Internal Revenue Service.

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The Research Foundation maintains an insurance policy to cover “Hired and non-Owned Autos” rented by authorized individuals for research-related activities through the Research Foundation account. The policy provides for both liability and property damage (collision) coverage for vehicles valued up to $45,000. When renting cars in the United States it is not necessary to buy the additional damage waiver coverage from the rental car company. The insurance policy does not cover vehicle rentals outside of the United States. When renting a vehicle in a foreign country, the traveler must purchase insurance when the vehicle is rented.

A DMV information release to ��ϲ�� Research Foundation will determine either the employee is or is not eligible as a driver with this policy. If not eligible, insurance must be purchased when renting a car, paid at the driver’s expense. Employees must follow all state mandated laws when operating any vehicle owned, leased or rented. All employees are required to wear a seat belt. The use of communication devices when operating any vehicle is strictly prohibited, including cell phones. Authorized drivers must be employees of the ��ϲ�� Research Foundation to be covered by ��ϲ�� Research Foundation policies. In all cases, accidents that occur when conducting ��ϲ�� Research Foundation business must be reported immediately to the ��ϲ�� Research Foundation Human Resources.

Discounts -If reservations for an Enterprise vehicle are being booked through the on-line registration system for out of area travel, the traveler can get a discounted rate US-wide by entering our corporate account number and pin number where indicated on the reservation process screens.

The Foundation allows the following travel expenses provided that they are reasonable and consistent with the purpose of the travel:-

taxi fares/airport limousine service,
airport parking,
one personal long-distance call for each night on travel status
baggage fees

To obtain a travel advance and/or reimbursement, you must complete ��ϲ�� Research Foundation’s Travel Advance/Expense Report form. The top portion must be completed to include beginning and ending dates and times of travel, as well as destination and purpose. For advances, Part A needs to be filled out to include all amounts required in the various expenditure categories, including any miscellaneous items, such as tips for luggage handling, etc. For an advance to be issued, the bottom left portion must be completed including the signature of the traveler as well as the principal investigator responsible for the grant being charged.

The Foundation will reimburse mileage on personal automobiles at $0.655 per mile (effective 1/1/2023).
The Foundation will reimburse mileage on personal automobiles at $0.67 per mile (effective 1/1/2024).
The Foundation will reimburse per diem meal expenses at the daily rate specified for the city of travel destination.
Rates are available on the Web at . Daily rates are prorated in quarter-day increments based on time of departure and arrival.

��ϲ�� RESEARCH FOUNDATION GRANT I.D. NUMBER
The nine-digit ��ϲ�� Research Foundation project number and travel object code from budget.

CHECK IF FOREIGN TRAVEL
Check here if your travel will take you outside the continental U.S. Consult with your Grant and Contract Administrator concerning any foreign travel.

NAME OF TRAVELER
Place the name of the person who will be traveling in this space.

UIN
Place the UIN of the person who will be traveling in this space.

MAILING ADDRESS
Place the address of the person who will be traveling in this space. You may use either a home or a campus address. This is the address the check will be sent, unless otherwise specified.

PURPOSE OF TRAVEL
Place the reason for your travel in this space.

FROM/DATE
This is the date you will be departing on your travel.

FROM/TIME
This is the time you will be departing on your travel.

TO/DATE
This is the date you will be returning from your travel.

TO/TIME
This is the time you will be returning from your travel

NOTE: Times must be filled in to determine per diem rates.

DESTINATION
The place to which you will be traveling.

COMMON CARRIER
To be used for airplane, train, or bus tickets. These items should be prepaid. Obtain an ATA number from your Grant and Contract Administrator.

MILEAGE
Estimate the number of miles to be driven times the current rate per mile if you are using a personal vehicle. Consult with ��ϲ�� Research Foundation Accounts Receivable for applicable per mile rate. (Can only process 30 days before travel departure.)

LODGING
Enter costs based on price quote from the hotel or per diem rate will be used for lodging. Hotel rooms can be prepaid. Submit ��ϲ�� Research Foundation Requisition Form 109.

MEALS
Estimate the cost of meals during your travel. Consult with ��ϲ�� Research Foundation Accounts Receivable for applicable per diem rate. (Can only process 30 days before travel departure.)

TOLLS/PARKING
Estimate the cost of tolls or parking fees you may incur during your travel. (Can only process 30 days before travel departure.)

TAXI/BUS
Estimate the cost of taxi or bus fares you may incur during your travel. Do not include any bus fare for which an ATA number was issued. (Can only process 30 days before travel departure.)

REGISTRATIONS
All registration fees to conferences, seminars, etc. should be prepaid. Submit an ��ϲ�� Research Foundation Requisition to Purchase form for fees (��ϲ�� Research Foundation Form 109).

OTHER EXPENSES
Estimate the cost of any other expenses for which there is not a specific line on this form that you may incur during your travel.

ADVANCE REQUESTED
Total of all amounts listed above.

RECEIPT OR TICKET REQUIRED

Use this line if you used a common carrier and no ATA number was issued. A copy of a paid receipt must accompany this form.
___ #MI@ ___/#MI

Multiply actual total miles driven by per mile rate. Consult with ��ϲ�� Research Foundation Accounts Receivable for per-mile rate.

HOTEL RECEIPTS REQUIRED
Attach all itemized hotel receipts received during your travel, even if per diem rate for lodging was initially used to obtain advance.
# MEALS _______ RECEIPTS REQUIRED

Attach all meal receipts received during your travel if per diem rate was not used. If the per diem rate was used, no receipts are required. Indicate the per diem amount that is justified based on actual time of departure and actual time of return.

TOLLS / PARKING – RECEIPTS ATTACHED
Attach all other receipts pertaining to tolls/parking expenses.

TAXI / BUS – RECEIPTS ATTACHED
Attach all other receipts pertaining to taxi/bus expenses.

REGISTRATIONS – RECEIPTS ATTACHED
Attach all other receipts pertaining to registrations paid while on travel.

OTHER EXPENSES – RECEIPTS REQUIRED
Any additional expenditures listed as “other” must be verified with paid receipts.

TOTAL TRAVEL EXPENSES
Total amount of all items listed above.

PART C. TRAVEL SETTLEMENT SECTION

TOTAL TRAVEL EXPENSES
Total of Part B.

ADVANCE REQUESTED
Total of Part A.

BALANCE FOR SETTLEMENT
Difference between total advance and total expenses.

DUE ��ϲ�� RESEARCH FOUNDATION
If the amount of your advance is greater than your total expenses, place that amount here. This is the amount you will return to ��ϲ�� Research Foundation at the time you settle your advance

DUE TRAVELER
If the amount of your total expenses is greater than your advance, place that amount here. This is the amount you will be refunded by ��ϲ�� Research Foundation.

Do not use the areas in the right half of this section. They are for ��ϲ�� Research Foundation USE ONLY!

SIGNATURE OF TRAVELER
The person who actually will be traveling must sign the left-hand side at the time an advance is requested. The right-hand side must be signed at the time the advance is settled.

SIGNATURE OF PRINCIPAL INVESTIGATOR
The signature of the principal investigator in charge of the project to which travel will be charged. Principal investigators traveling under their own projects need only sign under APPROVALS. Again, only sign the left side for an advance, the right side to settle.

EXECUTIVE DIRECTOR

This signature is required only for travel by ��ϲ�� Research Foundation core staff.

NOTE:
All travel advances are to be settled within 10 days of return date. No new advance will be issued until all outstanding advances are settled.

Consistency in Charging Administrative and Clerical Costs Associated with Research

Cost Sharing on Federal Sponsored Agreements

Cost Transfers on Sponsored Agreements

Export Control Policy

Identification and Treatment of Unallowable Costs

IRBNet Quick Reference Guide for COI Disclosures

Procurement Card Policy

Procurement Card Settlement Procedure

Purchasing Policy

Qualifications to serve as Principal Investigator

Research Conflicts of Interest Policy