State funds cannot be used to reimburse the moving expenses for a prospective employee. For an explanation of the limited instances when a current employee could be eligible for reimbursement, see eXpendit at https://fmx.cpa.texas.gov/fm/pubs/purchase/state_emp/?section=state_emp&page=moving_expenses.

For State Funds in the 11, 12, or 14 range: According to eXpendit (https://fmx.cpa.texas.gov/fm/pubs/purchase/restricted/?section=payments& page=adv_payments), a State agency may not pay for goods or services before their delivery to the agency, unless the advance payment is necessary and serves a proper public purpose. For specific questions regarding this matter, please contact Procurement Services. For 13 Funds – According to Texas Education Code Section 62.021 (https://statutes.capitol.texas.gov/Docs/ED/htm/ED.62.htm) advance payments are not allowed except for the payment of principal or interest on bonds or notes or for a payment for a book or other published library material as authorized by Section 2155.386 Government Code.

14 Funds can only be used for expenses directly related to research so travel to attend a conference is not allowable, unless presenting research findings.

According to TTU Operating Policy 79.05 International Travel, state appropriated funds (11, 12, 13, and 14) are not allowed for international travel expenditures.

HEAF is for equipment purchases only. Please see HEAF purchasing guidance: https://www.depts.ttu.edu/procurement/resources/how-to-guides/documents/purchasing/procurement-heaf-funds-20140612.pdf for allowable HEAF purchases.

Software purchased are allowed as well as cloud computing purchases if the contract is for a period more than one year.

No, you cannot pay for salaries, travel or consumables on HEAF funds. The HEAF appropriation is for major capital expenses, including land acquisition, constructing buildings, acquisition of capital library books and capital equipment. For HEAF purposes, capital equipment is defined as having a useful life on more than one year. Here is a link to acceptable HEAF purchases:

No. 11A and 12A funds can only be used for salaries to maximize state state funded benefits.

Payroll transactions will not be allowed to be moved on or off of an 11 or 12 fund after the end of a year due to the way state benefits are paid. There is no exceptions to this rule. You may be able transfer salaries between two 11, two 12 or an 11 and 12 fund in subsequent years.

According to TTU OP 62.40 Graduate Tuition and Fee Waivers, to be eligible, the student must meet certain criteria. The appointment must be made before the 12th class day for fall/spring and the 4th class day for summer and the ePAF must be completed on or before the 20th class day for fall/spring and the 15th class day for summer.

No. State funds cannot transfer to non-state fund classes

With the funding department's approval, budget can be transferred back to that department and then they can grant the same budget amount in another fund class where the expenses would not be restricted. Please work with your department to find an alternative funding source.

When a FOP/Fund is not allowed in BRS, a manual transfer by Accounting Services must be entered. Please see the Fund Transfer Request Form on our website. Once the form is filled out, submit it to accountingservices@ttu.edu for processing

Once new FY budgets are released and the FY roll has been completed, you will need to set up budgets for your FOP by budget pool.

The labor redistribution (LR) form is located on the budget office website under forms. https://www.depts.ttu.edu/budget/forms/

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

No, travel expenses cannot be moved from a non-state FOP to a state FOP unless the State of Texas travel card has been used. Texas Administrative Code (TAC), Section 20.413 requires a state travel credit card to be used for all travel expenditures when using state appropriated funding. Paying for travel with non-state funds and then moving them to a state FOP does not negate the fact that the state travel card should have been used for travel to have been done on state funds. https://texreg.sos.state.tx.us/public/readtac$ext.TacPage?sl=R& app=9& p_dir=& p_rloc=& p_tloc=& p_ploc=& pg=1& p_tac=& ti=34& pt=1& ch=20& rl=413

A cost transfer for prior year expenses typically are not allowed except on multi-year funds. The expenses will be charged/credited in current year.

TTU OP 65.04 outlines extenuating circumstances. OP65.04.pdf Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985 The Compliance Coordinator will be happy to assist you with this process.

Allowable cost transfers:

• To correct clerical and data entry errors or other errors identified during monthly review of grant ledgers
• A reallocation of salary costs to reflect actual expended effort
• Removal of unallowable expenses
• Transfer of expenses from non‐sponsored accounts used prior to the execution and setup of the award (the use of advanced accounts is preferred, refer to OP 65.10, Budgeting Sponsored Projects Prior to Receipt of Award)
• To clear charges on overspent sponsored projects to non‐sponsored accounts.

Cost transfers that may be allowable:

• To reallocate expenses where multiple projects benefit and a reasonable allocation was not possible until a later date;
• To transfer charges from a departmental source pending identification of the sponsored project to which it should be charged;
• When subsequent information indicates the initial charge was incorrect; or To transfer expenses on a continuing project from the prior year FOP to the current FOP, provided there are no agency restrictions for such action. Unallowable Cost Transfers
• To utilize unexpended funds on a sponsored project
• Transfers between sponsored projects to avoid or eliminate cost overruns
• For other cost management strategies
• To circumvent award terms and conditions
• For matters of convenience

The transfer of an asset to another department must be processed in the Property Inventory System located https://www.fiscal.ttuhsc.edu/propinv/Report/Dashboard See the Property Inventory System Help guide instruction videos for the step-by-step procedures. Property Inventory System - Property Transfers Training Video

If an item is transferred from another Texas institution or Texas agency, the department receiving the asset must submit an Inter-Agency Property Transfer Request (Attachment F) to property.management@ttu.edu so that the item can be added to the Fixed Asset System. OP63.08F.pdf

Refer to https://www.depts.ttu.edu/odpa/Surplus/surplus.php for instructions.

The Property Custodian should be of Director level or higher. One custodian is allowed per department. To add or update the custodian, send an email to property.management@ttu.edu include the name, R#, department and any related organization codes the custodian should have access to. Reference OP 63.08 for further guidance. OP63.08.php

A department delegate should be updated in the Property Inventory System by the Property Custodian. See the step-by-step process on the Property Management website. https://www.depts.ttu.edu/accountingservices/Property-Management/Property-Inventory-System-Help.php

Before an asset can be sold listed approvals must be obtained:

• Federal funded assets (21Funds) agency disposition approval
• Department Dean and Chair
• Vice President of Research Services Office
• Property Management and Surplus review to determine pricing before the sale and are the final approval step. Computers and laptops are not allowed to be sold.

Depreciation is processed in Accounting Services monthly on all depreciable assets. A depreciation FOP is not necessary in departments.

Building and room locations may be added by sending a request to property.management@ttu.edu. Include the building name and room numbers needed.

Property asset tags are processed by Property Management once the asset has been paid, invoiced, and marked as received in Techbuy. Once these are complete the fixed asset system will generate a tag sheet. The department custodian or delegate should receive the tags within the week these processes are completed. If the invoice is NOT marked as received the tags will not be generated. If a tag has not been received verify that the correct account codes were used and that all the listed items above are complete. Email Property.Management@ttu.edu for further assistance.

Certifications for all inventory at TTU/TTUS are due by June 30th of each fiscal year. The Property Custodian or the Property Delegate may submit and approve the certification. Departments do not have to wait until June to do their certification. They can do it at any point from September to June.

Damaged or Missing assets are reported on the Request to report missing or damaged property form Attachment B of OP 63.08.

Stolen assets must be reported immediately to Property Management by submitting Request to delete stolen property report from Attachment C OP 63.08. A copy of the official police report must be attached with the form.

Send an email to Property.Managment@ttu.edu with the asset tag number that needs replacement tag.

Please see FI067 in COGNOS for the appropriate account codes or utilize the DMFR Account Code Description application. https://apps.dmfr.ttu.edu/accountCodeDescriptions/. If further assistance is needed contact Property.Managment@ttu.edu

There could be many reasons why Gateway rejected an upload. To find out, go to ePrint under the repository for your System ID and open the document to view the error messages. If you are still unsure, send your ePrint document and the Excel template to accountingservices@ttu.edu and we will help you troubleshoot.

Go to Create IV, select the System ID, enter the FOAP to receive revenue, enter the FOAP to bill, upload the required documentation, select Submit.

If a Gateway has been uploaded twice, then the department will need to do a reversal. To process a reversal, you will upload another Gateway document but with the lines reversed.

All users have access to FiTS to process cost transfers and revenue JVs. IVs need to be requested and approved by the department's director, dean or financial manager and then submitted to accountingservices@ttu.edu.

Gateway access is granted by email request to accountingservices@ttu.edu with a supervisor's approval. NEW, CHANGE, OR CLOSE FUND/FOP

Prior to closing a FOP, the budgets and encumbrances need to be removed from the FOP. Once those are completed, you can send the request to close the FOP to accountingservices@ttu.edu.

Prior to closing a fund, the budgets, encumbrances, and fund balance needs to be cleared. Once that is completed, you can send the request to close the fund to accountingservices@ttu.edu .

Please see the FI067 in Cognos for the appropriate account codes.

Once the request is made and approved in Finance New FOP departments need to be notified to make the transfers:

• Accounting Services accountingservices@ttu.edu – Revenue and Expenses
• Procurement https://www.depts.ttu.edu/procurement/ – PO's or Encumbrances
• Financial Services financial.services@ttu.edu – Exemptions
• Travel travelservices@ttu.edu – Travel Expenses
• Budget ambud@ttu.edu – Budget and Payroll

For PI Orgns (tied to 21,22,23 funds), Accounting Services will set it up and PI will be notified from New FOP. All other Orgns will be created by the department.

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

The eCRT system is utilized by Texas Tech University to report effort. eCRT is available in Raiderlink under the Research Administration Tab or you can access it here at this link: https://ecrt.texastech.edu/ecrt/RedirectHome.do. If you are having difficulties accessing your eCRT homepage, please reach out to Accounting Services-Research at ora@ttu.edu or 806.742.2985 and the Compliance Coordinator will be happy to assist you with this process.

eCRT is available in Raiderlink under the Research Administration Tab or you can access it here at this link: https://ecrt.texastech.edu/ecrt/RedirectHome.do. Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

Effort reporting is required by the federal government and University policy, since Texas Tech University receives federal, state, and private funds to be used for sponsored research. Please note that effort reporting applies only to those faculty and staff who are involved in sponsored/externally funded research (i.e. those who charge or cost share part of their salary to sponsors). An effort report serves as an after‐the‐fact confirmation that the assignment of time and associated salary and fringe benefit costs to individual sponsored projects is fair, consistent, and timely. Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985; for more information, view TTU OP 65.02; OP65.02.pdf.

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

You are not able to Certify a statement in “Effort Statement Building” Status, if you received an email to certify for others working on your project select their name in your queue and you will see the Green Certify button at the bottom of the statement. All Certifiable statements will be in “Not Certified, Not Processed” Status. Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

Per TTU OP 65.02 all Faculty and PI's will certify their own effort statements in eCRT. PI's will also certify for the researchers who work on their grants. If an individual or PI is not available to certify the effort report, an individual having direct knowledge of the employee's total effort, or suitable means of verification that the work was performed, may certify under certain circumstances, with approval from Accounting Services-Research. Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process. OP65.02.pdf

At TTU, effort is certified on a semi-annual basis in July and January. Certification for work performed from January to June begins on July 16th. Certification for work performed from July to December begins on January 16th. Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

For purposes of proposing and certifying effort, TTU faculty and staff should consider “100% effort” to be the total time spent conducting professional activities for which the individual is compensated by TTU (i.e., University effort), irrespective of the normal work schedules. This includes worked performed outside of the '8 to 5' work schedule, work performed on vacation, off‐hours and on or off campus. Effort does not include work performed outside of the normal workday (whether that is a ‘8 to 5' day or something else).

As effort certification is an after-the-fact confirmation, effort will need be certified and fortunately Accounting Services-Research has a couple of ways of making this an easy process. Please contact us at ora@ttu.edu or 806.742.2985 to let us know you will no longer be at TTU so that we can set up how we will get effort certified.

The Effort Coordinator is a key resource to the faculty and the department in the effort reporting process. Effort Coordinators assist PI's with ensuring payroll is correct and submitting labor redistributions to the budget office if necessary. Effort coordinators will also need to process effort statements once they have been certified if the statement was certified differently from what was in the system.

The Effort Coordinator assists in the processing of effort reporting and can be a key resource to faculty and the department by submitting labor redistributions to the budget office and ensuring payroll is correct, if necessary. During the Effort Certification, effort coordinators will process effort statements that have been changed during certification. As they process effort statements, they are not able to certify effort.

You are not able to Certify a statement in “Effort Statement Building” Status. If you received an email to certify for others working on your project, select their name in your queue, review their effort statement, and you will see the Green Certify button at the bottom of the statement. All Certifiable statements will be in “Not Certified, Not Processed” Status. If you are receiving emails regarding effort certification and don't have any pending effort statements, please let us know at ora@ttu.edu or 806.742.2985.

The eCRT system will allow you to certify between 99-101%, due to rounding. If your effort statement is outside of this allowable range, please reach out to Accounting Services-Research at ora@ttu.edu or 806.742.2985 for assistance.

Whether an individual worked 2 months, 5 months, or the complete 6-month period; effort will always equal 100% regardless of the amount of time the individual was employed at TTU during the effort period.

Please contact Accounting Services-Research, ora@ttu.edu or your departmental business administrator for assistance.

Please contact Accounting Services-Research, ora@ttu.edu or your departmental business administrator for assistance.

You can find more information about Effort at TTU Operating Policy 65.02. If you have any additional questions or need any assistance, please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Compliance Coordinator will be happy to assist you with this process.

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Grant Specialist or Cash Management Specialist will be happy to assist you with this.

Please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985 to facilitate the audit process.

You can utilize the “Available Budget” tab on Raiderlink by following these instructions. You can also run the Cognos report “FI071 – Multi Year Funds Budget & Actual by Account Pool”. If you have additional questions, please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Grant Specialist will be happy to assist you with this.

No, tuition needs to directly correspond to the effort on the project; the student's appointment should be set up to reflect their effort, and the tuition benefit charged in the same percentage.

This varies between sponsors. The Sponsored Project Setup Form you received when the award was set up should provide information (see Money Move Restrictions). Some sponsors have no restrictions, some allow revisions up to a certain dollar amount, and some don't allow any revisions without sponsor approval. If you have additional questions, please contact Accounting Services-Research at ora@ttu.edu or 806.742.2985. The Grant Specialist will be happy to assist you in determining what revisions you can make.

This practice is not allowed on state or federal funds, so any costs incurred would need to directly link to purchases made for the project. On other sponsored funds, you should have documentation to show that items being replenished have the same or similar price to the items used for the project.