Business Office Standard Operating Procedures (SOP)

COLLEGE OF

COLLEGE OF SOCIAL WORK

MissionS tatement

The University of Kentucky, College of Social Work promotes community and individual well-being through its translational research and scholarship, exemplary teaching, and vital community engagement. The College is committed to the people and social institutions throughout Kentucky, the nation, and the world. The College, like the University, is an organization that cultivates a diverse academic community characterized by interpersonal fairness and social justice. The College is fiercely committed to developing outstanding social work professionals and scholars – leaders who will serve individuals, families, and communities through innovative and effective practices that are guided by cultural competence, systematic ethical analysis, and a keen and pragmatic understanding of the human condition.

COLLEGE OF SOCIAL WORK

V isionS tatement

We will make major contributions to the generation of knowledge social problems as the social work profession enters its second century of service to the nation and the world. By consistently striving for excellence, we will earn entry into the ranks of the foremost schools of social work through our research, teaching, and community engagement. We will invigorate the lives of all people who join us in this endeavor. We are committed to a renewal of collaborative public service grounded in an intellectual and moral seriousness that reflects the enormous challenges faced by our global community. Such achievements will require individual excellence, effective partnerships, and innovative solutions. This vision is the hallmark of our College.

1. Business Office Overview

Overview

The College of Social Work Business Office supports the college’s mission through strategic, ethical, and sustainable financial management. Grounded in the principles of Adaptive Financial Planning, Ethical Resource Allocation, Sustainability and Stewardship, the office ensures financial resilience and integrity.

Our core functions include budget development, financial reporting, procurement oversight, grants management, and resource planning. We prioritize flexibility by regularly reviewing budgets, maintaining reserve funds, and adapting to changing circumstances. Transparency and fairness guide our financial decisions, with active engagement from faculty, staff, and students.

Fiscal Approach

Long-term fiscal health is important to any academic unit. Thus, CoSW must conceptualize a fiscal philosophy congruent with meeting current, and future, CoSW needs. Our fiscal approach is rooted in four (4) key tenets:

• Think scale. Big or small, the cost is often the same.

• Be efficient. Spend on needs we have, not needs we think we have.

• Find savings. Pennies saved... will lead to dollars.

• Don't assume - innovate. We can't lean on what we were yesterday, to meet the needs of tomorrow's learners.

Structure

The structure of the Business Office is based on an Account Management approach.

Account management is defined as an individual(s) who are responsible for specific categories of account numbers based on the university Chart of Accounts, and functions that each of those accounts have during their life cycle. This structure requires a hierarchy due to certain positions having decision authority, and responsibility across multiple functions based on the account group. We refer to this as cross-functional account management.

New awards or needed accounts will be assigned to Account Managers based on the amount of budget, and transactions.

Transactions are defined as any activity on an account that gets reconciled at the end of the month.

CoSW Individual Account Structure

The individual account structure refers to the way a CoSW account is organized. All CoSW accounts adhere to this structure. To ensure clarity, each CoSW account includes three (3) components. The components are as follows:

Primary Account Name

• Primary Account Number

• Primary Account Budget Allocation

Secondary Account Name

• Secondary Account Number

• Secondary Account Budget Allocation

Line-Item Name

• Sponsor Class Name

• Line-Item Number

• General Ledger (G/L)

• G/L Description

• Line-Item Allocation

Example Individual Account Structure

CoSW is home to a Doctoral of Social Work (DSW) program. The DSW program is housed under the CoSW. Let us pretend that the DSW program wanted to participate in a student recruitment event. The example below illustrates an example of the DSW account would be structured, and the relevant line-item information associated with budgeting for a recruitment event.

Primary Account Name: College

• Primary Account Number: 8T110

• Primary Account Budget Allocation: $1,000,000

NOTE: This means that the Social Work account is allocated a budget of $1,000,000.

Secondary Account Name: DSW

• Secondary Account Number: 1234567890

• Secondary Account Allocation: $225,000

NOTE: This means that the DSW program account is allocated $225,000 of the $1,000,000 Social Work budget.

Line-Item Name: Exhibits and Seminar Fees

• Sponsor Class Name: CAS Services

• Line-Item Number: E532999

• General Ledger (G/L): 530127

• G/L Description: Payment for exhibit fairs for recruitment, marketing or community education

• Line-item Budget Allocation: $200,000

NOTE: This means that of the $225,000, the DSW program has allocated $200,000 to exhibits and seminar fees (i.e., recruitment).

As illustrated in this example, the College account is the primary account name. The DSW program rolls up to the College primary account because the DSW program is housed under CoSW. So, of the $1,000,000 budgeted for the College account, $225,000 is allocated to the DSW program. Now, based on the presented information, the DSW program is set to allocate $200,000 of the budget to a recruitment event.

2. Account Establishment Overview

Account establishment is based on new sponsored projects awards, donations, or a need to track financial activities separately from existing accounts. This ensures clarity, accountability, and accurate reporting.

I. Establish Justification

Depending on the source of funding (e.g., sponsored project, donation, etc.), to establish an account and trigger associated fiscal management processes, the requestor needs to provide the business office with justification: The following serve as the justification requirements for establishing fiscal management protocols (including but not limited to purchase request account option, account reviewers, reconciliations, hiring personnel, incentives, policies support, etc.), depending on the source of funding and/or account type:

A. External Sponsored Projected: Office of Sponsored Projects Administration Project Account Data Record (PADR).

B. Internal Sponsored Project: Award letter starting the start/end dates of the project, budget overview, budget justification, scope, and responsible unit for creating the account number.

C. Gift or Endowment Contract fully executed with signatures.

D. Email requests to the Business Officer for a new account to be established for state undesignated or designated funds for which financial activities need to be tracked separately from an existing accounts. Within that email request, please include the following:

i. Approval from the Office of the Dean (email or verbal confirmation is stated in the email).

ii. Justification for new tracking of funds.

iii. Provide details if there will revenue/income.

iv. Functional Area or if uncertain, clear explanation for the use of the funds.

II. Internal and External Grants Establishment

For external projects only: If a sponsor notified you that the funding is coming, but the official award has not been signed, you need to establish an e-account (pre-award account).

A. E-account is created to allow Principal Investigators (PIs) to begin working and posting expenses directly, and avoid cost transfers.

a. This account is temporary.

b. Typically, set-up with a 90-day budget.

B. An e-account (pre-award account) should be established if:

a. Federal or other sponsors often notify you that funding is coming, but the official award paperwork is delayed.

b. Work on the project needs to be begin before the formal award notice

c. No earlier than approximately 90 days in advance of when work on a project is set to begin.

C. E-account establishment:

a. Provide Grant Research Project Manager with a 90-day budget (if help is needed on the 90day budget, please set-up a meeting at the Research Drop-in) and request establishment via email.

• The Grant Research Project Manager will confirm with the Business Office that the department agrees to cover any pre-award expenses if the award isn’t funded.

b. The Grant Research Project Manager will communicate to Pre-award Collaborative Grants Specialists (CGS) that a Request for Revision/Action needs to be complete and provide the 90-day budget.

C. For an e-account extension, the PI—along with the Business Office Account Manager— may submit a prior approval revision request to OSPA 30 days prior to the original submission end date. If no additional funds are required and only a date extension is needed, an email from the PI and Assistant Dean may suffice, provided it includes a statement accepting responsibility for the co sts.

D. It is the responsibility for the Account Manager to ensure that the PADRs are received by Office of Sponsored Projects (OSPA). Periodic check-ins will need to occur 60 and 30 days from when the e-account ends.

• If a contract is still in review or status of an account being established is still trying to be determined, 30 days before the e-account end date, and an extention should be requested.

• If Collaborative Grant Services (CGS) in collaboartion with OSPA states that the account will be provided within 2 weeks or less, then an e-account extention is not required. The Account Manager should reach out to the Assistant Dean of Finance if the new PADR is not received within 20 days from CGS status confirmation. For more information on please refer to Appendix A.

B. Review Purchase Request procedure for items on project

• Advise that all PRs are submitted after this meeting for all fixed cost.

• Forms that need to be submitted

• Required documentation

• Reminder that justification should align with the submitted budget

• Workflow

• The source of funds for each expense is appropriate (e.g., sponsor funds versus costshared institutional funds).

C. Expectations of Reviewing Reconciliations

D. Explain Reconciliation Tracker Process (Review Business Office Manual for more details)

V. Timeframe

A. If an account number needs to be created through the College of Social Work Business Office, it can take 6-8 weeks for the account number to be received from AFRS. This timeframe is outside the control of the Business Office and based on the number of account creations received by AFRS. Internally, the account information is sent to PBO within a week of justification being provided.

3. Purchase Requests and Approvals

Overview

1-a-2: Delegated Procurement Policy for Departments – All University departments are delegated limited procurement authority for ordering goods and services. The department head or administrative officer authorizing a purchase or expenditure under the Delegated Procurement Authority is responsible to assure funds are available for payment of all obligations made under this authority. Delegated purchases may be made with the University of Kentucky procurement card except for certain merchants and commodity categories. These exceptions may be purchased with the Payment Request Document (PRD) form within categories specified or by processing an on-line requisition to the Purchasing Division for requirements that are not authorized by either process. See E-7-15 Disbursement Request for exceptions to this policy.

Purchase Request Purpose

It is a critical control mechanism that promotes transparency, efficiency, and good stewardship of resources within a college. It does this by:

Ensure budgetary control

Compliance with policies and regulations

Establishes internal accountability

Reduces risk of misuse or fraud, and

Improves operational efficiency with standardized workflows.

Functions

A. Each PR has at least two levels of approver.

The first approval is the Business Office Account Manager (BOAM). They will check to ensure that the proper documentation is attached, vendor selection falls within policy, funds are available and the correct account number was selected.

The second approval is based on who has budget authority over the account. For example,

the MSW Program Director would be approving at Level 2, unless she submits the PR. If she submits the PR, it flows to the Associate Dean of Student and Academic Affairs.

B. If the PR total is greater than $5,000, it flows the Dean for final approval.

C. Each level of approval is given 72 business hours to approve.

D. Documentation varies on what is being requested. Please refer to the Business Procedure Manual and then reach out to your BOAM for more information on documentation.

Preparation

A. Verify Funding Availability

Confirm budget is available in the account you intend to charge (e.g., grant, discretionary, startup).

If the purchase is funded by a grant or sponsored project, ensure the expense is allowable under the terms and conditions.

B. Check Existing Contracts or Preferred Vendors

Determine whether the item/service is available from a contracted or preferred supplier (e.g., through UK Purchasing).

Using contracted vendors may speed up the process and ensure compliance.

C. Collect Required Documentation

Have these documents ready, as they are typically needed when submitting a PR:

Quote or estimate from the vendor

Sole source justification (if applicable)

Vendor contact information

W-9 or Substitute W-9 if using a new vendor not in the system

Statement of work or contract (for services)

Any approval emails or correspondence relevant to the purchase

D. Determine if a Contract or Additional Review is Needed

For services or software, check if the Procurement or Legal office needs to review a contract or agreement.

If data is involved (especially with external systems), the IT Security or HIPAA office may need to review it.

E. Get Internal Approval

Confirm you have departmental approval (from your PI, supervisor, BOAM or Dean) to proceed.

F. Estimate the Full Cost

Include shipping, handling, taxes, and any additional fees in your estimate.

If submitting a blanket PR (for ongoing needs), estimate the total annual cost.

G. Determine Category (General Ledger) and Account Number

Review Charge Rules, and Account Structure

Assign the correct category (e.g., 540334 for general supplies).

Incorrect Account Number and Category can delay processing or misclassify the expense.

H. Prepare a Clear Business Purpose

Articulate the business justification for the purchase. This is especially important for audit and compliance purposes.

Include who will use it, what is being requesting, when it will be used, where is needs to be delivered or where you are traveling, how it supports college, and any relevant program or project.

I. Consider Lead Time

Factor in lead time for approvals, shipping, and invoice processing.

If urgent, consult with BOAM on possible options (e.g., procurement card use or expedited PR handling).

J. Review of the Purchase Request System Technical Process in Appendix A

4. Procurement Cards

Procurement Card Authorization and Limits –The University of Kentucky Procurement Card Program was implemented to increase the efficiency of the purchase and payment of small dollar acquisitions and is the primary purchasing method for delegated small dollar purchases.

I. Obtaining a Card

The College of Social Work limits procurement cardholders to staff serving in purchasing roles based on functions, Dean, Associate Deans, Assistant Deans, and Principal Investigators. Each procurement card allows purchases that are appropriate and specific to the individuals’ role within their work area. Employees serving in one of these roles, that have a need for a procurement card, should contact the Account Manager. The Account Manager will ensure to communicate with the Incentives Coordinator.

A. An online form is used for Declining Balance ProCard requests and is covered in the next section specific to Declining Balance ProCards.

II. Cardholder Use

All transactions must be in compliance with University policy, procedures, and regulations. Cardholders will adhere to the Procurement Card Program Cardholder Manual & User Agreement and all policies and procedures within the Cardholder Manual. Cardholders will only use procurement cards after a Purchase Request has been approved. ProCard holders will only allow others to check out a procurement card after a Purchase Request has been approved and the authorization form has been signed. ProCard holders maintain a log of individuals that check out their ProCard and the related authorization forms. See Addendum 3 - ProCard Use Overview for additional information on ProCard use.

III. Card Storage

All College of Social Work procurement cards are stored in a locked drawer in a secure location by the cardholder (or their designee) when not in use. If a staff or faculty member (non-cardholder) requests to use a physical procurement card after the associated Purchase Request form is approved, the individual will sign out the procurement card, an entry will be completed in the Procurement Card Physical Use Log, and the authorization form will be signed. The Procurement Card Physical Use Log must be completed when the card is signed out and returned. When the card is returned, the individual will upload expense documentation (invoice, receipt, and any other expense documentation) through Dynamic View. The Business Officer stores all declining balance ProCards in a locked safe when not being used.

IV. Concur Expense Reports

Expense Reports for procurement card transactions will be created and submitted according to the instruction found within the QRC, Concur Create and Submit ProCard Allocations on the General Expenditure Policy and will include all applicable receipts, invoices, and approved PRs (Concur —Attachments and Receipts). Expenses will be allocated based on information found on the Purchase Request form. All cardholders will designate the Grant Program Coordinator as their delegate on the procurement card (ProCard). They will monitor transactions on all ProCards. They will also edit all ProCard charges before notifying the cardholder that the expense report is ready for submission. Grant Program Coordinator will complete the editing process for charges on their ProCard without the assistance of a delegate. Cardholders are required to submit their own ProCard expense reports once the Grant Program Coordinator notifies them it is ready for review and submission. The cardholder must review each transaction and the attached documentation

to ensure expenses are allowable and appropriate based on procurement card policies and funding being used. Once submitted by the cardholder, the expense report flows to the cardholder’s supervisor. From the supervisor, it flows to the CoSW Business Office and then to Accounts Payable Services (APS) for posting. All monthly Concur travel and expense reports are due to Account Payable (AP) by the 15th of the month following the transaction. A ProCard will be temporarily suspended if outstanding transactions exist that are 60 days old. Grant Program Coordinator will track the progress of expense reports for all CoSW procurement cards to ensure university deadlines are met. Instructions for setting up delegates can be found at Concur — Setting Up/Updating/Deleting Delegates Approvals should be performed according to the instructions at Concur — Approval

V. Reconciliations

Grant Program Coordinator maintains all procurement card transaction information and reconciles postings to expense reports and documentation monthly. Grant Program Coordinator completes monthly reconciliations of all Declining Balance ProCards to reconcile purchases to distributions. Grant Program Coordinator approves these ProCard reconciliations and submits Declining Balance reconciliations to AP.

VI. Training

Cardholders and approvers within the business office are required to take the Procurement Card training (WBT FA-FF-PC-WBT) offered through

MyUK Learning annually. Supervisors of business office staff must address procurement card training annually during the Performance Review process and ensure their staff have taken the course during the calendar year being evaluated. If not, the course should be assigned to the staff member in MyUK Learning with a 30-day deadline and direct email communication goes to all cardholders about this requirement.

A. Cardholders are responsible for all charges put on their ProCards. Supervisor questions about assigning trainings through MyUK Learning should be directed to the ADoF.

4.a. ProCard Function Chart

I. ProCard Usage

In CoSW, ProCard usage/charges are delineated via expense function. Said another way, each ProCard assigned to CoSW personnel has a specific topical function dictating what charges are made on that card. Table 1 delineates ProCard functional areas (expense area), primary card holder (e.g., named cardholder) and authorized charger(s).

As needed, there are on-site ProCards for individuals that need to physically take a ProCard to a store to purchase an item. At Patterson Office Tower, please reach out to Sarah Orr. At Coldstream, please reach out to Carrie Taylor. A sign-out sheet will need to

be completed including a question related to your approved PR number.

Please note that NO charges shall be made by anyone without an approved PR. Any person with an approved PR may “sign out” a ProCard from the PRIMARY card holder. An individual who signs out a ProCard from the primary cardholder is an “authorized user.” Please note an authorized user cannot “sign out” a ProCard from anyone other than the primary cardholder. Once a charge is made by an authorized user, the authorized user shall provide a copy of any documentation (e.g., receipts, etc.) to the primary cardholder.

II. Table 1: ProCard Function Level, Cardholder

III. Charging Procedure Exception

In the event a charge needs to be made on a ProCard that falls outside of the function of that ProCard, a request may be made to the CoSW Business Officer, copying the primary cardholder. This request should be made via email. The Business Officer will review the request and respond to said request with a card that person should use for purchasing. All requests will be responded to within 5 days.

IV. Checkout Procedure Exception

In the event the primary cardholder is out of the office or otherwise unavailable, individuals should utilize the Charging Procedure Exception to checkout a card assigned to another functional area. Please note ALL declining balance ProCards specific to projects are held by the Incentives Coordinator. Authorized chargers for declining balance ProCards include Incentives Coordinator. Project personnel/staff can check out the card with an approved PR, thus becoming an authorized user.

4.b. Compensation to Research Subjects (Incentives) Policy and Procedure

E-9-1 Compensation to Research Subjects

B-3-2-1 Procurement Card Authorization and Limits

E-7-16 Procurement Cards

E-7-7 Payments to Foreign Nationals

Frequently Asked Questions for Certificate of Confidentiality

Submission of Certificate of Confidentiality to Joe Brown, Office of Research Integrity

IRB Submissions

Reloadable Card Program

I. Overview

This policy provides guidance for compensating human research participants (or other study/ program participants) when the project offers cash, gift cards or other non-cash incentives.

II. Key Definitions

Research Participant: A living individual who gives information, samples or interacts with an investigator, where personal/biospecimen data is studied.

Crowdsourcing Services: A third-party (e.g., Amazon MTurk, Prolific) pays many, usually anonymous, people a small amount to complete online tasks/surveys; payments go to the thirdparty, not directly to each participant.

Imprest Fund: An advance fund the University gives to a custodian for small-amount payments (e.g., research subject payments).

Declining Balance Procurement Card / Loadable Card: Payment methods approved under this policy for certain amounts/uses.

III. Who’s Responsible

PI & research business staff: Confirm compensation method is allowable (sponsor & regulation), obtain IRB review, authorize payments, ensure invoices / charges only after service completed, maintain detailed payment/ participant records, ensure tax/IRS filing compliance.

Accounts Payable Services: Audit payment requests/reimbursements, prepare 1099-MISC for U.S. participants who receive $600+ in a calendar year.

Treasury Services: Approve and audit requests for imprest accounts.

Procurement Services: Handle vendor master data, onboarding new vendors when needed for subject payments or crowdsourcing service contracts.

IV. Policy Highlights

Gift cards can ONLY be purchased as part of research. Under no circumstance should they be purchased without completing the Incentive Submission Form.

Payments to U.S. citizen/permanent resident participants are taxable income; if aggregate payments reach $600 or more in a calendar year, the University must issue a 1099-MISC. Payments to nonresident aliens follow different rules (Form 1042-S) and may require withholding.

There are four approved methods for compensating participants, each with thresholds and documentation requirements:

• University check via PRD (any amount; required for $600+).

• Imprest account (payments less than $600).

• Declining balance procurement card (< $600).

• Loadable card (< $600; reconciliation data provided when cards are loaded).

Documentation requirements:

• Payments up to $100:

▶ Cash/Check/Gift card Payments

▶ Approved Purchase Request

▶ Signed statement from the subject(s)/ participant(s), or the individual responsible for minors, certifying they participated in the research project

and acknowledging they have received or will receive the cash or gift card must be provided as documentation (if it is a check, ensure that you have the addresses).

▶ If gift cards, the receipt or invoice for monthly Concur Reports

▶ Non-Cash Compensation (up to $100 in value):

▶ Approved Purchase Request

▶ If you are shipping, collect address and full name(s);;.

▶ Authorization and approval by the PI. Procurement card edit documentation or the supporting authorization document must be approved through Concur workflow.

▶ Invoice, Receipts, and if available quote/ shipping confirmation.

For payments > $100 and < $600:

• Cash/Check/Gift card Payments

▶ Approved Purchase Request

▶ W-9 (if a check will be provided, does not need to be collected if individual completes PaymentWorks)

▶ If a check payment, added to PaymentWorks as a Vendor (Individual is required to complete the W-9 within the system)

▶ Signed statement acknowledging participation

▶ Invoice and/or receipts

▶ If reloadable card, the same information is required, and must be maintained for year-end tax reporting.

• Non-Cash Compensation (value is between $100 to $600)

▶ An IRS W-9 form must be completed and signed by the subject/participant.

▶ If purchased with a University check, this should be attached to the PRD labeled as W-9.

▶ A signed statement from the subject/ participant certifying they participated in the research project and acknowledge

receipt of the non-cash compensation.

▶ If payment by University check, this should be a separate attachment to the PRD from the W-9 and labeled as documentation.

For payments ≥ $600:

• Requirements:

▶ Approved Purchase Request

▶ Must be by University check1 . In other words, other methods of payment are not allowed.

▶ Participant must be established as vendor via PaymentWorks

▶ Appropriate tax form must be on file.

Crowd-sourcing services have special rules:

• Must use existing contract provider (Amazon MTurk and Prolific)

• Procurement cards must be consulted prior to entering into a contract with service provider.

• Pay via standard department procurement card

• Maintain report with participant IDs, date & payment amount.

• Participant names not required in this scenario.

Payments to nonresident aliens must go through the PRD via University check with proper documentation.

Other Items of Note:

• Collecting Participant Information

▶ Participant information is REQUIRED unless you have a Certificate of Confidentiality, and your IRB states that participant information needs to private.

• Paying for Gift cards/Reloadable/ Crowdsourcing with Personal Credit Cards

▶ Payments with a personal credit card are not allowed and will not be reimbursed.

1Can seek business exception to pay individual by Reloadable Card. Please submit a general question inquiry through Incentive Submission Form.

V. Checklist for Business Office

1. Prior to study start

• Obtain IRB approval letter.

• As applicable, obtain your Certificate of Confidentiality.

• Obtain the account number you need to charge

• Confirm sponsor allows participant compensation and method is allowable.

• Decide which payment method will be used (check, gift card, reloadable), total amount needed and estimated number of participants.

• Submitted Incentive Submission Form

2. During study payments

• Collect signed participant acknowledgement of participation & receipt of payment.

• For payments > $100: collect W-9 (or W-8BEN for nonresident alien).

• Make payment only after the participant’s service is complete.

• Track all payments by participant, date, amount, and method.

• Upload information to created SharePoint.

3. Reconciliation & tax tracking

• For funds via cards or imprest, reconcile monthly/quarterly as required.

• Upload receipts, tax documentation, participants information, and statement ofparticipation to SharePoint by the 1st of each month.

• Monitor cumulative payments per participant annually: if ≥ $600 → ensure correctvendor setup and tax reporting.

4. Documentation retention & audit readiness

• Keep participant records, payment authorizations, acknowledgements, receipts/ invoices.

• For gift card inventory: don’t purchase more than one month’s usage at a time; includeexpected use date for unused cards.

• Ensure privacy regulations and IRS requirements for confidentiality are followed.

VI. Getting Started

1. If new funding has been secured with incentives Compensation to Participants and/or you arelooking for general information about incentives/ Compensation to Participants, fill out theIncentive Submission Form.

a. Depending on your form selection, you will be asked different information pertainingincentives.

If you have secured funding, be prepared to provide the followinginformation:

i. Confirmation of IRB Letter

ii. Project Name

iii. Account Number

iv. Confirmation that you plan to collect participants names

1. If not, ensuring you have a Certificate of Confidentiality or Exemption

v. Purpose of Incentive

vi. Benefit to project or college

vii. Type of Incentive

viii. Amount Per Participant (you can put various)

ix. Estimated Number of Participants

x. Type of Gift- card

2. Once the form has been submitted, you will receive an email from the Business Office IncentivesCoordinator within 48 business hours, and a meeting will be established to review what is needed.

3. After the scheduled meeting, the Incentives Coordinator will outlining the type of incentive, action items, and next steps in an email and (as applicable) begin facilitating the necessary documentation based on the need.

4. If general questions are asked, a new Incentive Submission Form will need to be submitted if the individual has secured funding and/or would like to proceed with a type of incentive (e.g., check, gift card, reloadable, etc.,)

VIII. Preparation Based on Incentive Selection

1. If the individual selected gift cards/e-gift cards/ reloadable:

a. The Incentive Coordinator will complete to the best of their ability the Declining Balance Procard application and Supplemental form and/ or Loadable Card form. They will then submit it to the Principal Investigator (PI) to review, answer any outstanding questions, and signature.

ii. The Incentive Coordinator is responsible for updating the Incentive Set-Up as different steps are completed.

b. Once the forms have been signed by PI, forms will be sent to the Business Officer and Assistant Dean of Finance for review and signature within 24 business hours2 of receiving. They will return the form to the Incentive Coordinator who will submit it to the University of Kentucky Procurement Card/Reloadable card office within 24 business hours. Copying the Business Officer.

i. If there are any delays/issues, the Incentive Coordinator will note these delays on the Incentive Set-Up sheet.

2 Business hours does not include weekends

ii. The Business Officer should be copied on all emails related to incentives.

c. Once the declining balance card and/or reloadable card application has been approved by University of Kentucky Procurement/ Reloadable Cards, an email will be sent to PI, notifying them of the approval. This email should be forwarded to the Incentive Coordinator (if not copied) to begin the next steps.

d. Once the email is received by Incentive Coordinator this will trigger an email to PI outlining expectations (submission of PRs, adding Incentive Coordinator as a delegate in Concur) as applicable, timeline for reconciliation, required documentation for submissions, creation of SharePoint, and deadlines), create the tracker for Declining Balance Card, and/or Reloadable Documentation Audit, add to the Research Incentive Procard/Reloadable Card Sheet.

e. The PI (or delegate) will then need to submit the Purchase Request (PR).

f. Once approved and as applicable, the Incentives Coordinator will purchase the e/ gift cards needed and provide them to the individual by distributing or distributing the cards themselves.

i. Please note: If reloadable cards were selected, submission of cards can be completed by PI (or their delegate). If assistance is needed by the Incentive Coordinator, this needs to be communicated. If payment is > $100, ensure that you are obtaining W-9s for auditing purposes. The Incentive Coordinator will conduct a quarterly check and should have access to records.

g. On Monday, Wednesday, and Friday, the Incentive Coordinator will check SharePoints to ensure that all required documentation has been uploaded.

h. By the 15th of the following month, from when a purchase is made (e.g., purchase was made 11/20, the reports should be submitted by 12/15) the Incentive Coordinator will submit Reconciliation to Procurement and submit the Concur Expense Report.

i. The incentive Coordinator can begin creating the Concur Expense Report as e/gift cards are purchased, and required documentation is uploaded to SharePoints.

i. If reloadable card was selected, the Incentive Coordinator should conduct an internal audit on a quarterly basis to ensure the correct documentation is being obtained.

i. Statement of Participation

ii. >$100 W-9s (or added as a vendor in PaymentWorks)

j. If documentation is missing, the Incentive Coordinator should notify the PI (or their delegate) and ask them to upload the information within 30 calendar days from the date of the email.

k. After 30 days, if the required documentation is not uploaded the Incentive Coordinator notifies Business Officer, and Assistant Dean of Finance (ADoF) to let them know that we are out of compliance with policy E-9-1 and include an overview of the situation.

l. ADoF will reach out to Reloadable Cards and PI for next steps.

i. Noncompliance can result in the PI not being able to use the Reloadable Cards as an option for incentives.

m. The Incentive Coordinator is responsible for updating the Reloadable Card Audit Sheet.

2. If payment by check:

a. PI (or delegate) should submit a PR, and attach participant names, addresses, and Statement of Participation.

i. Note: If payment will be >$100, Program Coordinator’s should reach out to the participant to let them know they will receive an automatic email from University of Kentucky PaymentWorks, and the form needs to be completed PRIOR to being paid. Without completing, the individual will not be paid (draft notification can be seen below).

b. After the PR has been approved, the Incentive Coordinator will begin the process of paying the individual.

i. As needed, individuals will be added to PaymentsWorks

ii. Payment processed via Payment Document Request (PRD)

c. Incentive Coordinator will notify PI (or delegate) once payments are completed, and anything outstanding (with reasoning) within 48 hours of receiving approved PR.

Email Notification about PaymentWorks Automated Email

Subject: Action Required to Receive Your Payment from the University of Kentucky

Dear [Participant Name],

Thank you for your participation in our program. Because your compensation will exceed $100, the University of Kentucky requires some additional information before we can issue your payment.

You will soon receive an automated email from University of Kentucky PaymentWorks. Please follow the instructions in that message and complete the required form as soon as possible.

Important: We cannot issue your payment until this form is completed. If the form is not submitted, the University will not be able to process your payment.

If you have any questions or need assistance, please feel free to contact us.

Thank you again for your participation and timely attention to this step.

5. Payment Request Document (PRD)

I. Overview

Payment Request Document (PRD) — The PRD shall be used for the categories identified in BPM B-3-2-2 when approved sources will not accept the University of Kentucky procurement card or when the transaction is not authorized on the procurement card.

The categories referenced on the Purchasing AP Quick Reference Guide shall be processed on a PRD. Additionally, any transaction covered under the Discretionary Expenditures BPM E-7-10, regardless of funding type, must be paid using the PRD or Procurement Card, unless otherwise noted within the Procurement Services Quick Reference Guide. Please consult the ADoF to determine if nondiscretionary funds may be used.

The CoSW in compliance with the Business Procedures Manual utilizes Payment Request Documents (PRD) to purchase items not allowable on the procurement card or purchase order. Program Coordinators and Grant Program Coordinators process PRDs with approved Purchase Requests and vendor invoices. CoSW Account Managers approve PRDs dependent on funding.

II. PRD processors

A. Receive Invoice and approved Purchase Request (PR) form with request to pay through the PR portal.

B. Initiate vendor setup if needed.

C. Enter the PRD into the Payment Request tab in myUK with the information included on the PR and expense documents.

D. Attach all expense documentation (receipt, invoice) and the approved PR to the PRD.

E. Submit the PRD.

F. Find corresponding PR on the Smartsheet portal and add the system-generated PRD number starting with 1901* to the row. Note PRD must be submitted before number is populated.

G. Monitor PRDs as they process through workflow and verify that payment is issued.

H. Upload all PRD expense documents to the SharePoint corresponding account folder in the month the payment was processed.

III. The PRD will be routed electronically to the PRD

approver (ADoF and Administrative Business Officer).

IV. PRD approvers

A. Review the PRD to determine whether the account being used aligns with the Account Structure and Charge Rules. If not, they reject the PRD. If so, they proceed with the review process.

B. Ensure the correct account, g/l account are being used, and business justification is reasonable and appropriate.

C. Review all supporting documentation and validate address on invoice matches the address listed to be paid in UK SAP.

D. Ensure there are adequate funds in the budget.

E. If no changes are needed, the PRD is approved and routed electronically to Accounts Payable Services for review and approval.

6. SRM Shopping Carts and Purchase Orders

I. Overview

B-3-3-5: SRM Shopping Carts — Campus Areas — The SRM shopping cart informs the Purchasing Division of a department’s need to procure goods or services for campus areas. These items may be restricted from the procurement card and/or PRD.

Purchase Orders from a shopping cart initiated in the department are always the means in which contracted vendors are paid.

The College of Social Work in compliance with the Business Procedures Manual processes shopping carts and purchase order payments for contracted vendors. Designated purchasers depending on etc…). Each Shopping Cart/PO processor will add system-generated identifying numbers as POs to the designated line in Smartsheet’s PR portal. ADoF or ADoF delegates approve SRM shopping carts dependent on funding.

A separation of duties has been implemented to ensure no one staff member is able to submit, approve, and receive shopping carts/purchase orders.

II. Shopping Cart/PO processors

A. Receive Contract, Quote, and approved Purchase Request (PR) form.

B. Initiate vendor setup if needed.

C. Enter the Shopping Cart with the information included on the Contract and Quote or Invoice.

D. Attach all documentation (contract, quote, invoice) and the approved PR to the shopping cart.

E. Submit the Shopping Cart.

F. Write the system-generated number within the Smartsheet PR portal to the corresponding PR row.

G. Monitor shopping carts as they process through workflow and verify PO is created.

H. Facilitate Receipt/Delivery of Items being

Ordered.

I. Receive Invoices associated with POs and initiate payments.

J. Confirm Receipt of Items/Services.

K. Send invoices to Accounts Payable once receipt of items/services is Confirmed.

L. Upload all Shopping Cart/PO documents/ invoices to the SharePoint account folder.

M. Monitor invoices on POs as they process through workflow and verify payment is issued.

III. The Shopping Cart or Invoice

will route electronically to the designated approvers (Level 1 – Business Officer, Level 2 –ADoF, Level 3 – AP).

IV. Shopping Cart/PO Invoice approvers

A. Review the shopping card and/or associated invoices to determine whether the account being used aligns with the Account Structure and Charge Rules. If not, they reject the shopping cart or purchase order invoice. If so, they proceed with the review process.

B. Ensure the correct account and g/l account are being used.

C. Review all supporting documentation.

D. Ensure there are adequate funds in the budget.

E. If no changes are needed, the shopping cart or invoice is approved and routes either to the next level approval (dependent on amount) or directly to UK-Purchasing.

6.a. Contracting with Vendors

I. Overview

The typical contracts within the college are covered in this document – Personal Service Contracts, Independent Contracts, and Vendor Initiated Contracts. Contracts require a Purchase Request (PR). PRs are required prior to finalizing an agreement with a contractor. They allow the business office to initiate the appropriate process, ensure university policies are followed, and avoid unnecessary delays in payment processing. PRs should be submitted as soon as it is known a contract is needed and/or the contractor is identified. Some contracts, dependent on the services being provided, take 1 – 2 months to fully execute. Business Office staff will communicate with contractors about vendor setup, contract changes, and invoice submission.

Payments to Contractors: Contractors of all types should expect payment 4-6 weeks after submission of invoices as long as all necessary paperwork and vendor accounts are in order.

II. Personal Service Contracts

Personal Service Contracts (PSC) are defined (KRS 45A.690) as:

“… an agreement whereby an individual, firm, partnership, or corporation is to perform certain services requiring professional skill or professional judgment for a specified period of time at a price agreed upon.”

Professional services are defined (KRS 274.005) as:

“…any type of personal service to the public which requires as a condition precedent to the rendering of such service the obtaining of a license or other legal authorization…”

Utilizing the above definitions the following are offered as examples of what would constitute a personal service contract. PSCs require approval by the Government Contract Review Committee, and no one shall begin work on a PSC until notification of the PSC is filed with the committee.

Examples of (not all inclusive) Other Contracts (not PSC):

Maintenance contracts, Hazardous Waste Removal, Temporary/Recruiting Service, Honorariums, Visiting Speakers, Entertainers, Concessions, Laundry, Towing, Performing Artists

Please note that Personal Service Contracts require additional processing time. The policy links below detail these timelines and the necessary forms. The business office facilitates these contracts/forms/ requests with UK Purchasing after the Purchase Request is submitted. For questions about PSCs, contact the Administrative Business Officer or Account Manager.

A. Required Documentation

i. Standard Contract for Personal Service > $10,000

ii. Personal Services Contract $10,000 or Less

iii. Proof of Necessity

iv. As needed, Single/Sole Source Justification

B. Procedure

i. Set up a meeting with your Account Manager to discuss availability of funding for Personal Service Contract. They will decide if the funding is available, and if the Personal Service Contract is necessary. Once confirmed, complete the necessary documentation mentioned above.1

ii. Once the required documentation is completed by the college with all the appropriate signatures, determine the Contracting Officer with Purchasing by referring to the Price Contracts page. The Requestor will submit the contract to Purchasing Contractor Officer and cc’d the Account Manager on the email. The Purchasing Contract Officer can be found by reviewing the Price Contracts sorted by Vendor or Price Contracts sorted by Commodity documents.

iii. Once the contract is returned, signed by the Purchasing Officer, the Account Manager will notify you to submit your PR with fully executed documentation attached.

iv. The PR will flow through all the appropriate levels of approval, and when fully approved, the PR will flow to the Purchaser to complete the Purchase Order (PO) (to create a shopping cart). This does not mean payment will be made at this point.

v. After the PO (cart) has been submitted, and approved by the ADoF/ Administrative Business Officer, it will flow to Account Payable (UK Purchasing) to set up the PO.

vi. Once the PO, has been established, the Requestor will attach invoices to the created PR by using Dynamic View. Select the FY25 APPROVED PRs- Invoices/Receipts.

vii. Select the approved PR for the contract.

viii. After it populates on the right-hand side of the screen, select attachments at the top.

ix. The required invoice for the university can be found by clicking here

x. After it has been uploaded, go to Comments.

xi. Notify the Purchaser that a new invoice has been added by writing @(enter purchaser’s name) new invoice uploaded. This will trigger a notification to the Purchaser to submit for payment.

III. Overview of Independent Contractors

Independent contractor (IC): An individual that offers services to the general public on a consistent basis and must also meet the following conditions:

An independent contractor cannot be a current university employee and must not have been paid as an employee within the preceding twelve months. Payments from the University will be documented by the issuance of an IRS Form 1099.

Provides services to the University through a written scope of services.

Renders a service to the University for a specified time period and a specific amount of compensation.

Performs services for which the University does not have the authority to control the methods used to accomplish the results.

A. Required Documentation

i. Worker Status Evaluation

ii. Scope of Work

iii. Invoice (this can be a template created by the IC or you can reach out to the Business Office for a template).

B. Procedure

i. The Requestor completes the Worker Status Form and submits it to the Business Office PRIOR to completing the Scope of Work. Please complete this form and send it to coswbusiness@uky.edu. The Business Office will return once Compensation approves/rejects form.

1. While waiting for the form to be returned approved/rejected by Compensation, the requestor can start working on the Scope of Work if the Independent Contractor (IC) has notified them they have not worked at the university in the last 12 months.

ii. Once the form is returned by Compensation, the Business Office will return it to the requestor. If the Scope of Work (SOW) has not been completed, this would be the appropriate time to complete it.

iii. After all documentation has been completed and all signatures acquired², a PR can be completed and submitted through the portal. Ensure you attach the fully executed documents to the PR. Please submit a PR for payments remaining in the current Fiscal Year (e.g., if you enter the contract in January, but the full contract will end in December, a PR should be submitted for payments for January through June (end of Fiscal Year). Then, submit a new PR for the remaining balance to paid in the new Fiscal Year (July through December). You can commit to the IC that payments will be made quarterly, and submit the entire estimate for the year on one PR.

iv. The PR will flow through all levels of approval. If the PR is fully approved, an INVOICE will need to be attached using Dynamic View. Select the FY25 APPROVED PRs- Invoices/ Receipts.

v. Select the approved PR for the contract.

vi. After it populates on the right-hand side of the screen, select documents/attachments at the top.

vii. Attach the invoice. Multiple invoices can be attached throughout the term of the scope to the same PR.

viii. After it has been uploaded, go to Comments.

ix. Notify the Purchaser that a new invoice has been added by writing @(enter purchaser’s name) new invoice uploaded. This will trigger a notification to the Purchaser to submit for payment.

IV. Vendor Initiated Contracts

Contracts created by vendors (e.g., outside speaker agreements, standard contract used by a vendor) MUST be sent to Purchasing for review and approval. No one within the College of Social Work has the authority to sign a vendor initiated contract without prior written approval from Purchasing. Send contracts created by vendors to Administrative and Academic Business Officer. They will facilitate the necessary approvals from Purchasing and the next steps.

1 If the grant has a line that mentions a specific vendor, but it is not a vendor already contracted through UK, a Single/ Sole Source Justification will be required.

2 Refer to CoSW Delegation of Signature and Approval Authority to ensure the correct individuals sign the forms.

6.a.R. Contract Resources

Personal Service Contract Resources

B-4: Personal Service Contracts

B-4-1: Personal Service Contracts ($10K or less)

B-4-2: Personal Service Contracts (Exceeding $10K)

Independent Contractor Resources

E-7-3: Classifying a Worker as an Employee or Independent Contractor

Purchasing (includes links to How to Buy, PaymentWorks, and Approved Vendors)

Vendor Initiated Contract Resources

B-3: General Policies on How to Procure Supplies, Equipment and Services

B-4: Personal Service Contracts

B-4-1: Personal Service Contracts ($10K or less)

B-4-2: Personal Service Contracts (Exceeding $10K)

E-7-3: Classifying a Worker as an Employee or Independent Contractor

Purchasing (includes links to How to Buy, PaymentWorks, and Approved Vendors)

B-5: Single or Sole Source Purchases

B-4-3: Memorandum of Agreement

7. Travel

I. Travel Expense Overview

E-5-1: Reimbursement of Travel Expenses

Reimbursement of Travel Expenses –To provide guidance to faculty and staff traveling on behalf of the University of Kentucky and its affiliated corporations that will safeguard the assets and reputation of the University; to describe expenditures are reimbursable in accordance with Internal Revenue Service (IRS) guidelines; and to inform employees and expense report approvers of their responsibilities regarding the management of official University travel. This policy applies to all units, regardless of source of funds; however, additional sponsor-imposed regulations may apply to travel on sponsored projects.

All travel expenses must be necessary and reasonable.

Necessary means without it you could not fulfill the business purpose of the trip.

Reasonable means it is not excessive in usual or ordinary circumstances.

II. Additional information related to allowable and unallowable travel expenses

A. You can download the Concur application on your phone. The Concur App can automatically turn receipts into expenses and send them directly to Concur, making expense reports quicker and easier by doing a lot of the work for you. The University of Kentucky company code for the Mobile App is 7KCHJ.

B. Flight insurance is not reimbursable.

C. Travel reimbursements must be reduced by any amounts credited to you by airlines, hotels, or other travel vendors. Ex. If you are elite status at a hotel, and you purchase your lodging with your points, you will not be reimbursed for whatever those points are worth by the university.

D. If personal travel is mixed with business travel, additional flight expenses, such as earlyboarding, extended legroom, seat location, wifi

should not be added to your report UNLESS you have your supervisor’s approval. If anyone mixed personal with business travel, please make sure you have cost comparison for your flight.

E. Related to rental cars; mileage for rental car is not reimbursable. Insurance is provided by the University’s Actual Cash Value Comprehensive and Collison coverage plan. With that, Collison or any other additional insurance is not reimbursable for domestic travel. If an accident occurs contact your business officer immediately. They will need to reach out to Risk Management for the next steps.

F. Your lodging receipt must show the name of the traveler, the name of the hotel, dates of arrival and departure, room rate, type of credit card used for payment, payment for hotel charges and applicable taxes (“zero” balance).

G. Meals and incidental expense for domestic travel are reimbursed using per diem rates established by the U.S. federal government, based upon the travels destination for that date. You do not need to submit personal meals receipts.

i. The university reimburses meals and incidental expenses incurred on the first and last days of travel at 75%.

ii. Meals provided by the conference will not be reimbursed by the college. Meal reimbursement will not be given if a meal is provided by the conference regardless of if they choose to attend the meal or choose to have their own meal separately.

iii. Meeting or work meals requiring our attendance can be reimbursed with your supervisor’s approval. Make sure to have a list of all attendees, agenda, and clear business purpose.

iv. Laundry expenses, baggage, housekeeping tips, and other lodging related tips are not reimbursable.

v. Do not pay for meals with a University Procurement Card. Meals will be reimbursed using per diem rates established by the U.S. federal government or the KY Finance Cabinet for State H. Mileage

i. Motor Vehicle Record (MVR) must be completed and sent to Eausby@uky.edu to claim mileage.

ii. Starting location for mileage is your workstation, unless your home location is closer to your destination.

iii. Local travel is defined as less than 50 miles one way from the employee’s workstation. Barring exceptional business reasons, local travel does not qualify for an overnight stay or reimbursement of meals.

iv. Unless you are a fully remote employee, you cannot claim mileage to your first business location. You can claim mileage from one business location to another business location.

v. Driving distance must be the most direct route from your workstation.

vi. Mileage rate is based on IRS Standard Business Mileage Rates and is updated every quarter of the Fiscal Year.

vii. If a traveler chooses to drive more than 500 miles one way to the business destination, mileage reimbursement shall not exceed the equivalent commercial airfare expenses for the same trip.

viii. You are encouraged to use UK Travel Services AAA Corporate Travel Services, Concur Travel, or Avant Travel for all your official University travel arrangements. This includes air, hotel (other than conference hotels), and rental cars.

ix. UK Travel Services MUST BE USED for international travel.

III.Procedure for Travel Arrangements

Submit a Travel Form through the Smartsheet PR Portal. After the original submission, an email requesting additional information will be sent to the Requestor.

Once the additional information is submitted, it will go through the Smartsheet PR workflow.

A. After PR has been approved, the Requestor will be notified that they can initiate travel arrangement payments.

i. The Requestor will coordinate a time with the Purchaser to book any travel expenses that can be paid in advance. This typically includes registration, airfare, rental car, and lodging.1

ii. Once the expenses have been paid, the Requestor should shred or delete any copies of the ProCard number.

iii. If available, the traveler should download the Concur application to their phone. The Concur App can automatically turn receipts into expenses and send them directly to Concur, making reimbursement process quicker and easier by doing a lot of the work for you. The University of Kentucky company code for the Mobile App is 7KCHJ.

IV. Procedure for Travel Reimbursement

A. Within 30 days of the last day of travel 2, prepare all the necessary supporting documentation to submit the travel reimbursement. This includes:

i. Any receipts (this does not include meals. Meals and incidentals are reimbursed by adding per diem to the report) not uploaded to the Concur application.

ii. The meeting/conference agenda.

iii. Approved PR.

iv. As needed, cost comparisons if personal travel was included in the trip.

v. As needed, Air vs Auto Request Form

B. Once all the documentation has been prepared, you or you delegate will sign onto MyUK -> Enterprise Services -> Concur Travel and Expense Management -> Concur Travel and Expense Management.

C. Once on SAP Concur, select START A REPORT (do not select Request).

D. Complete the Header page.

i. Business Justification should be added to the “Additional Comments” field.

ii. Cost Object Type depends on the account number approved on your PR.

1. If the account number starts with 3*, select WBS.

2. If the account number starts with 1*, select cost center (CC).

iii. Cost Object ID will be the account number approved on your PR. Please ensure you select the cost object with your curser, and you do not hit enter.

iv. If you are going to request reimbursement for per diem, please ensure to scroll to the bottom of the “Header” page,and select “Yes” for claiming travel allowance. Click save.

E. Next, the traveler will need to enter their itinerary. In other words, you need to enter your departure date and time to the destination, and the return date and time.

F. Once you have successfully completed the itinerary, you will be prompted to the page for per diem. Ensure you are removing any provided meals. Then, click save.

G. The traveler should be redirected to report where they can add any additional cost incurred during the travel not purchased on the ProCard. This includes:

i. Baggage.

ii. Ground Transportation.

iii. Mileage.

iv. Business meals (this expense needs to have prior approval and a clear business purpose).

H. Once all items have been added, the report will be submitted. If a delegate is filling out the report, it will flow to the traveler requesting reimbursement to “submit.”

I. Once the traveler submits, it is now officially in the Concur approval workflow.

J. The Concur approval process is as follows – Traveler – Supervisor – Business Officer –Accounts Payable Services

K. Reimbursements will be directly deposited into employee’s bank account

1 Please note insurance on airfare and car rental are unallowable expenses. In other words, DO NOT put these expenses on a ProCard. If they are mistakenly charged, the amount will need to be reimbursed back to the college with personal funds.

2 Any travel reports submitted over 60 days if travel will be considered taxable, and the traveler will need to attach and signed Over 60 Day Taxation Form

7.R. Travel Resources

Travel Services

Travel Arrangements

Concur Information & Resources

KY Finance & Administration Cabinet — State Travel Regs

8. Student Payments

I. Overview

E-7-14: Student Payments — To provide guidelines for payments to or on behalf of students in accordance with federal and state regulations and university policies.

“Account Manager facilitates all payments to or on behalf of students for the College of Social Work, which are received through the Smartsheet Purchase Request (PR) portal. Procedures mentioned below follow the associated processes in this SOP for the indicated business processes (PRD, Procurement Card, Travel) in addition to rules specific to students found in E-7-14: Student Payments All PRD and Procurement Card payments to or on behalf of students will be submitted with a Student Payments — Payments on Behalf of Students (PBS) Form

II.

Scholarships, grants, tuition remission, and tuition waivers

(The U.S. Department of Education regulations stipulate these payments must be reported as a financial resource related to the student’s education. Therefore, they must be processed by the Student Financial Aid Office as an educational resource.)

A. Procedure

i. Ninety (90) days prior to the start of the upcoming semester, the Account Manager overseeing Scholarship accounts will send a comprehensive report of available funding to the Associate Dean of Academic and Student Affairs.

ii. The Account Manager will submit communication and form link through the Dean’s Weekly Brief to capture grant scholarships, including the submission process and deadlines.

iii. Once scholarship award decisions are made by the Associate Dean of Academic

and Student Affairs, and grant information is collected via forms, an Operating Expense form will be submitted through the Smartsheet PR portal by delegated individuals or by Associate Dean and/or PIs

iv. A PR will need to be submitted for each account a scholarship is awarded.

v. The PR should contain a Scholarship and Grant Authorization (SAG) form containing the following:

1. Student Name(s)

2. Student ID Number(s)

3. Amount of Payment

4. Obtain necessary signatures

vi. The Account Manager at Level 1 (L1) will select the appropriate payment type that automates the workflow for Student Payments.

vii. Once fully approved, the Student Payment, Administrative Support Associate I, submitter will review the form for accuracy, ensuring all signatures are obtained and an Aid ID exists via SAP transaction ZFI_COBJ. If no Aid ID exists, a request will be initiated with the Office of Student Financial Aid and Scholarships.

viii. Once validated, the submitter will forward all forms to the SAG@uky.edu, and store them in the account folder on SharePoint for reconciliation.

ix. Student Payment, Administrative Support Associate I, submitter will monitor the SAG forms until processed by reviewing the students’ financial records to verify the credit hits for the awarded scholarship.

x. If the payment results in a credit balance, a direct deposit or refund check will be issued by Student Account Services.

xi. To remove a scholarship, follow the same process as above using a Scholarship and Grant Decrease Authorization (SAGD) form

III. Assistantship

A. Procedure

i. Sixty (60) days prior to Graduate School deadlines, the Account Manager will submit communication and a Qualtrics link via the Dean’s Weekly Brief to capture Assistantships.

1. The requestor submits a personnel Student- Assistantship form through the Smartsheet PR portal

2. In addition to what is requested through the PR, please ensure to include:

a. Student Name(s)

b. Student ID Number(s)

c. If past GSAS deadlines, a completed Exception to GSAS Business Procedure

3. Once approved, the PR will automatically flow for Student Payment execution.

4. Student Payment, Administrative Support Associate I, submitter will ensure all students are fully onboarded by HR.

5. Once the student is onboarded by HR, the Student Payment, Administrative Support Associate I, submitter will process the tuition payment through the GSAS system and notify Payroll to establish the student’s stipend, charging the account on the PR. Note: Stipend amounts follow Graduate School compensation standards.

6. Student Payment, Administrative Support Associate I, submitter will monitor that tuition and stipend are processed. If the payment results in a credit balance, a direct deposit or refund check will be issued by Student Account Services.

IV. Hiring a Post Doctoral Scholar/ Postdoctoral Fellow

A. Eligibility Criteria

Postdoctoral candidates are required to have completed all their PhD requirements (final examination, dissertation submitted). Note: for candidates who have completed requirements (i.e. defended and submitted dissertation) but await their diploma, a letter of completion from the registrar, graduate school, or other

administrative unit from the institution where the degree will be conferred is acceptable.

Postdoctoral candidates are not allowed to be recruited in the same department or research unit where they received their PhD. Note: unless otherwise approved by the Provost

Postdoctoral candidates are required to have less than 5 years of postdoctoral training in the U.S.

Fellowships provide students with monetary support, often both tuition costs and a stipend for living expenses. The student in most cases has no obligation during the academic year other than making good progress in their academic and research program.

B. Procedure

i. Fellowship payments for tuition and fees follow the policy outlined above d (SAG Form, section 6.II.A.V.).

ii. Fellowship stipend payments that will be paid bi-weekly or monthly will be processed through payroll but are not considered to be compensation. However, Student Financial Aid must be notified of the award prior to the first disbursement.

1. Identify which postdoc you plan to hirescholar or fellow.

a. A scholar is considered an employee and receives a salary.

b The fellow receives a stipend and is supported by grant funds.

2. Once identified please fill out a personnel STUDENT-HOURLY Purchase Request Form through the Smartsheet PR portal

a. If a scholar:

i. Based on other postings from UK the salary ranges from $24.04-$29.33/ hour.*

ii. For the PR question “Total hours biweekly multiplied by length of the assignment” please enter 2080.

iii. Please indicate in the “Job responsibilities” this will be a Postdoc Scholar. Then, add the details related to the responsibilities.

b. If a fellow:

i. Hourly rate will be based on the funding in the grant

ii. The length of the assignment will be 2080

iii. Please indicate in the “Job responsibilities” this will be a Postdoc Fellow. Then, add the details related to the responsibilities.

3. Once the PR is approved, please send Human Resources a copy, and they will prepare the Postdoc position on IES.

4. After the candidate has been selected and completed the pre-employment screening, hiring packet, I-9, Payment Authorization Request, etc., and (as needed) immigration requests have been submitted to International Student and Scholar Services, an offer letter will need to be submitted to the candidate. Options for letters can be found here

5. Once a fully executed offer letter is returned, please complete a Notice of Appointment. Send a copy of the fully executed offer letter, Notice of Appointment, up-to-date Postdoc CV, and Proof of Doctoral Degree to the Account Manager that approved your PR at Level 1.

6. The Account Manager will submit the Notice of Appointment, up-to-date CV, and proof of doctoral degree to the Graduate School, and ensure the individual was added to SAP by Payroll.

7. The PostDoc can begin their assignment.

V. Reimbursements to students for participation in research studies or survey participation funded by externally funded grants (Grant/WBS element 304xxxxxxx) or cost center

A. Eligibility Criteria

i. For students enrolled in at least one UK credit hour, reimbursements are processed with a PRD. Follow the “Compensation to Research Subject section 2.b" for details.

ii. If participation is not limited to enrolled students, payments follow E-9: Compensation to Research Subjects

VI. Student Travel Payments

A. Requirements

i. If travel is part of a course or supplemental educational experience, payments may be made directly to vendors using PRD or a Procurement Card if:

1. The travel fees are included in tuition/ course fees, or;

2. A special fee is paid directly to the department.

ii. Group travel payments should be made directly to vendors or by Procurement Card.

B. Procedure

1. Submit an Operating Expense form through the Smartsheet PR portal

2. Ensure to include in the five W’s this is for a student group travel, and the reasoning this group travel/expenses is necessary and appropriate.

*For the most current information on stipends and monthly wages, please refer to: https:// grants.nih.gov/grants/guide/notice-files/NOTOD-24-104.html

3. Attach a Payment on Behalf of Student form. You can include all students and the amount paid for each.

4. The PR will go through the PR workflow and based on the Payment type selected by the L1 approver, it will automatically flow to the Purchaser for payment.

VII.

Payments for student traveling as an employee (not as a student)

A. Procedure

i. Refer to the Travel section of the Standard Operating Procedure (SOP)

VIII. Other payments

All other payments to or on behalf of students, such as recognition awards and prizes, must be made using the Payment Request.

A. Procedure

i. If this is a Student Recognition Award and Prive refer to policy E-7-11 Establishment of Student Recognition Awards and Prizes

1. Note: All awards need to be coordinated with the Office of Student Financial Aid and Scholarships.

2. Awards above $50 must be part of a program, and approved by the President/ Provost.

3. All awards must be on the approved awards that is maintained by the Office of Student Success. If a new award needs to be established, reach out to your account manager.

ii. Submit an Operating Expense form through the Smartsheet PR portal

iii. Ensure the five W’s clarify what the item/ service is for (e.g., if an award state the award number). Do not copy the same sentence into each section.

iv. Attach a Payment on Behalf of Student form. You can include all students and the amount paid for each.

v. The PR will go through the PR workflow, and based on the Payment type selected by the L1 approver, it will automatically flow to the Purchaser for payment.

8.R. Student Payments: Resources

E-7-14: Student Payments

Office of Student Financial Aid and Scholarships

Student Account Services

E-7-11: Establishment of Student Recognition Awards and Prizes.

UK eForms-S Student Payments - Payments on Behalf of Students (PBS) Form

UK eForms-S Scholarship and Grant Authorization Form

UK eForms-S Scholarship and Grant Procedures Instructions

9. Student Organization Guide / Agency Account Set-Up

I. Overview

The following student organizations are affiliated with the College of Social Work:

ORGANIZATION NAME

Association of Black Social Workers

DSW Student Community

PhD Student Community

Phi Alpha

Social Work Association

Criminal Justice Association

FACULTY OR STAFF ADVISOR

Laneshia Conner

Laura Escobar-Ratliff

Natalie Pope

Matt Moore

Kayla Powell

Matt Moore

If you are interested in joining a student organization affiliated with the College of Social Work, please consider joining one of the organizations listed above!

If the organizations listed above do not fit your needs and you are interested in establishing a new student organization affiliated with the College of Social Work, please reach out to the Director of Student Experience and Engagement.

The following information details requirements for the operation of student organizations affiliated with the college.

II. Registered Student Organization Status

In alignment with University of Kentucky Administrative Regulation 4:1, the College of Social Work requires all student organizations affiliated with the college obtain Registered Student Organization (RSO) status with the university.

RSO status is available via the Student Organizations and Activities organization registration process. Information regarding this process is available on the Student Organizations and Activities website

RSO status is granted on an annual basis and expires May 1 of each year; therefore, re-registration is required each year. The reregistration process begins in early April of each year. The College of Social Work requests each student organization affiliated with the college complete the re-registration process as soon as possible, but no later than August 1 of each year.

The Director of Student Experience and Engagemen can provide support during the registration / re-registration process.

III. Student Organizations and Activities Handbook

Student organizations affiliated with the college should operate in alignment with the Important Policies for Student Organizations

Specifically, the handbook covers information regarding UK policies with which student organizations must comply, including the Code of Student Conduct

IV. Organization Finances

Student organizations affiliated with the College of Social Work are responsible for their own financial management. Finances should be managed as described below:

Student organizations affiliated with the college should establish and maintain an agency cost center. To be eligible for an agency cost center, an organization must first obtain RSO status. Then, the organization must select an officer to serve as the “Responsible Person” for the account. This person will be responsible for:

Approving disbursements and paying liabilities

Contact Account Manager to see if the account has the proper funding to cover the requested disbursement.

Once funding is confirmed, you will be provided with a cost center and G/L for the disbursement request.

Use the cost center and G/L information to fill out a disbursement request form. The Responsible Person must sign and date on the line titled “Authorizing Official.” The completed form should then be sent to the Account Manager for processing.

Monitoring monthly reconciliations

Meet monthly to review with: Advisor

Account Manager

Director of Student Experience and Engagement

Maintaining positive cash flow

Should the organization have any cash or checks to be deposited, please hand deliver those to the Assistant Dean of Finance

Only using the cost center for purposes as designated annually on the account sheet

Providing renewal request information annually (by August 1) to the Account Manager as follows:

For Responsible Person:

Full legal name

Home address

Copy of Photo ID

Name of organization

Purpose of organization

Source of funds (e.g., membership dues, fundraising)

If an agency cost center is not properly maintained or is not renewed in a timely manner, it will be blocked.

V. Events Management

Student organizations affiliated with the college must plan any events in compliance with the Dean of Students Organization Events Policy. This includes registration of business meetings and any other events that are connected in some way to a student organization, including events which will occur off campus.

Hosting an event without appropriate event approval may result in a violation of the Code of Student Conduct.

Director of Student Experience and Engagement can provide support during the event management process.

VI. Communication

The College of Social Work can help facilitate communication with the college’s students at-large as appropriate (e.g., for announcement of meetings and events open to all students).

For assistance with distribution of emails to student populations, please contact your organization’s advisor.

For any promotional items that will be given away or sold, these must be approved by the college in advance of ordering. Please contact Kayla Powell regarding this approval process.

VII. Transition of Officers

Officers for student organizations affiliated with the college should be selected each spring based on the organization’s established procedures. This should occur no later than April 30 of each year.

Once this selection has occurred, an appropriate transition should occur, including:

Re-registration of the organization for RSO status

Transition of the responsibility for the organization’s finances

9. Account Reconciliation General Overview

I. Overview:

E-17-6: Reconciliation and Review of Financial Transactions — Verification of financial transactions ensures the accuracy and integrity of financial reporting records and protects University assets, serving as a key element of the University’s system of internal controls.

Accounts are reconciled monthly by Account Manager, Dean, Associate Dean, Programmatic Approver, and PIs in compliance with:

E-1-3: Fiscal Roles and Responsibilities

E-1-4: Internal Control

E-17-6 Reconciliation and Review of Financial Transactions

Reconcilers and associated approvers for current accounts are shown on the CoSW Account List.

Account Managers will run reports by department monthly to ensure all accounts with College of Social Work responsibility are captured and ensure reconciliations are completed for those accounts. Reconciliations are stored on the Business Office SharePoint. If access is needed, please reach out to your account manager or the Business Office.

The Account Manager reconciles their designated accounts by the 22nd of each month. If this falls on a weekend or holiday, the reconciliation will be completed on the following business day. Once the account is complete, recurring meetings should be set up with the level 2 personnel that has budget authority over the account. By the last day of the month (or next business day), an account reconciliation form should be signed by the Account Manager, and Programmatic Approver/PI/Associate Dean/Dean and uploaded to the Smartsheet Financial Tracker.

Reconcilers and approvers within the business office are required to take the Account Reconciliation (WBT FA- FF-AR-WBT) training offered through MyUK Learning annually. Supervisors of business office staff must address Account Reconciliation training annually during

the Performance Review process and ensure business personnel have taken the course during the calendar year being evaluated. If not, the course should be assigned to the staff member in MyUK Learning with a 30-day deadline. PIs or other approvers outside the business office are also strongly encouraged to take this training. Questions about assigning or taking trainings through MyUK Learning should be directed to Assistant Dean of Finance.

There are two types of transactions that need to be reviewed and verified during reconciliations. This includes personnel, and non-personnel.

II. Reconciling Personnel

A. Reconciling personnel entails validating that an individual is charging the correct account number at the right amount.

i. This is completed by looking at the Cost Distribution and multiplying it by the monthly salary (e.g., Susan Wildcat is on grant X at 15% from 01/01/XX through 06/30/XX. Her monthly salary is $10,000. To determine the correct amount on the grant X, multiple $10,000 by .15=$1,500. Wildcat should not exceed $1,500 per month on the account number.)

B. To ensure an employee is charging the correct college account, Account Managers (AM) should refer to the Account Structure and Charge Rules document and review the current year’s Cost Distribution sheet. If the individual is reviewing a grant account, the amount and account number should coincide with the Projects Account Data Record (PADR) budget.

i. All PADRs can be found on the CoSW Business Office Sharepoint Grant’s folder

C. When reviewing the amount, the AM should validate the employee is not exceeding the planned budget for the position, individual is supposed to be on the account number and charging the correct amount.

i. Position/Individual on the account

1. Review Account Structure and Charge Rules, PADR, and Cost Distribution sheet.

a. If an individual is incorrectly charging an account, the AM should determine where the individual needs to charge and reach out to the account manager who oversees the account to determine accuracy. Once this has been confirmed with pertinent parties, the AM will update the Cost Distribution internal record (as needed), and email Payroll to update the CDEM. This process should be completed for all employee types (Faculty, Staff, STEPS, and students).

b. Individual is charging the account correctly, proceed to ii.

ii. Correct FTE

1. The university now offers a cost distribution IT0027 report that provides an overview of personnel FTE for each account number. To ensure this coincides with internal records, this report should be pulled monthly and compared to internal records.

a. Tableau -->Financial Reporting--> HR Reports-->Account Reconciliation Reports-->Reconciliation Summary--> Reconciliation Summary Dashboard

i. Enter the Department Code, Fiscal Year, Fiscal Period, and Funds Center.

ii. In the IT0027 and IT0018 Contribution Section

(1) Re-enter the Department Number

(2) Start Date

(3) End Date

(4) Hit “Execute” on IT0027 Dashboard

2. Note when calculating the percentage of coverage on an account number, the AM should check if the employee is exempt or non-exempt.

a. If exempt, the AM should ensure the amount reflects 1/12 of the total annual salary multiplied by the FTE.

b. If non-exempt, the budget reflects the total hours in the month multiplied by FTE. That number should then be multiplied by the hourly rate.

3. Once the individual has been determined to be on the account, the AM should check the amount coincides with internal records (Account Structure and Charge Rules, Cost Distribution Sheet, and PADR (as applicable)).

a. If the incorrect amount is charging, the individual will need to determine what the correct percentage is, update internal records as needed, and reach out to Payroll to make the necessary adjustments.

b. If correct amount is charging, the individual should proceed to iii.

4. Note there are restrictions on grant(s). Overtime is unallowable. If an employee on a grant has been approved to work overtime, the individual should work with the AM to get an additional assignment added to their employee record.

a. This additional assignment will be set up to charge hours to a college cost center.

b. If the AM notices overtime during reconciliation, a Journal Voucher will need to be completed to remove the overtime.

iii. Budget Oversight

1. If the commitment shows a deficit by the end of project or fiscal year, for grants and cost centers, respectively, the AM should note this overage on the reconciliation and speak to the individual with budget authority over the account. If further assistance is needed, the AM should discuss this with the Administrative Business Officer (ABO) to determine the best course of action.

2. If the estimated budget is within the available funding for the position line-item, no action is required, and the AM can continue to the next individual.

a. If AM is reviewing a grant and there are three months until the end of the project, please work with the PI to see if they plan increase effort on the project or will be requesting carryforward or extension.

i. If they will be increasing effort on the grant, the AM should increase the amount of FTE not to exceed the budget.

ii. If they would like to process a carryforward/ extension, the AM should work with the post award Collaborative staff member to make necessary action.

III. Reconciling Non-Personnel

A. The Individual should review all supporting documentation to ensure the correct account, general ledger, amount, and justification are reasonable and accurate to what was committed on the Purchase Request (PR).

i. If a transaction is incorrectly charged, the AM works with the individual who oversees the account, as applicable, to process correction by Journal Voucher. If the amount is wrong, the AM should work with Purchasing to contact the vendor to receive a refund or determine if additional approval was received over the 10% threshold.

1. If approval was not received, the AM should ensure there is funding to cover the expense and reach out to the PR requestor to ensure they receive the required approval in the future.

a. If funding is not available, determine if the requestor has another source of funds, request to use college funds, or ask the requestor to pay the college back for the cost of the transaction.

2. If approval was received, the AM can move on to the next transaction.

ii. If a transaction is correct, you can move on to the next transaction or mark the account reconciliation as completed, and ready to review with Dean, Assistant Dean, or Programmatic approver.

IV. Account Reconciliation Tracker Implementation

The College of Social Work (CoSW) has implemented a new Account Reconciliation Tracker to ensure deadlines are met and streamline the reconciliation signature process. This tool facilitates automated submission of reconciliation forms to the Programmatic Approver, Principal Investigator (PI), or the individual with budget authority over the account.

1. A folder has been created for each individual with budget authority within CoSW.

A. Responsibilities of the Account Manager

1. Record the date they began reconciling the account.

2. Document the date of the scheduled review meeting with the Programmatic Approver or PI.

3. Indicate whether errors were found:

a. If errors were found, note the date they were corrected.

b. If no errors were found, select “N/A for Errors.”

4. Once all three items—account reconciled, account reviewed, and no errors/errors corrected—are checked, the account status will change from RED to GREEN. This status change will automatically trigger a DocuSign email to the account reconciler and then to the Programmatic Approver or PI for signature.

5. After being signed, the form will be stored in the appropriate Account Reconciliation Tracker folder, organized by month.

B. Responsibilities of the Progammatic Approver or PI (Level 2 Approval)

1. When you receive the DocuSign notification, it indicates that you have met with your Account Manager and reviewed the account’s available balance, personnel, and non-personnel transactions.

2. If discrepancies were identified during the review meeting, ensure they are noted in the Account Reconciliation Tracker under the notes section. You may revisit this form to verify that the error has been resolved or confirm its resolution at your next reconciliation meeting.

3. By signing the form, you affirm that, to the best of your knowledge, the account information is accurate and reasonable.

V. Procedure (summarized)

A. The Business Office gathers all supporting documentation for the current month’s activity (i.e. approved PR’s, receipts, invoices, payroll reports, Concur travel reports, emails, etc.) and saves it to the account number folder on SharePoint. Run system report on Tableau and SAP for Month after fiscal period has closed.

B. Confirm Beginning Balance equals Ending Balance on Prior Month Reconciliation. If it does not, review each GL account to find the difference. Once the difference is found, request supporting documentation from the individual or department who processed the transaction (i.e. JV, SAP batch upload, etc.). Once received, update prior month’s reconciliation and subsequently the current month beginning balance.

C. Validate that each transaction on the system reports with supporting documentation ensuring it aligns with the Account Structure and Charge Rules, and backup documentation exists for everything posted to the account.

D. Research discrepancies and report issues to the Supervisor/Business Officer if supporting documentation cannot be located and/or errors are discovered.

E. Ensure all charges are allowable, reasonable, allocable, accurate, and approved for the account.

F. Review encumbrances to ensure all encumbrances are allowable, reasonable, allocable, accurate, and approved for the cost object.

G. Confirm budget availability in summary ledger reports to ensure funds exist to cover all line items posted and to ensure account is not overspent. Contact the appropriate business officer for your unit to assist with any budget related issues.

H. Review all committed expenses for the account from the PR portal to ensure that the account is not overspent after considering actuals, and commitments. Contact the appropriate business officer for your unit for assistance with any budget related issues.

I. Save the reconciliation file by supporting documents with SharePoint and certify the reconciliation by signing the account reconciliation form.

J. Meet with the programmatic approver to ensure that expenses align with expectation and ensure that they sign the account reconciliation form.

K. Retain reconciliation files in accordance with the Records Retention Schedule and any sponsor requirements.

A. 1st Level Approver

A. Review supporting documents, actual charges, committed expenses, and transfers.

B. Initiate Journal Vouchers and Payroll Changes as necessary.

C. Ensure all charges are allowable, reasonable, allocable, accurate, and approved for the account.

D. Review encumbrances to ensure all encumbrances are allowable, reasonable, allocable, accurate, and approved for the cost object.

E. Confirm budget availability in summary ledger reports to ensure funds exist to cover all line items posted and to ensure account is not overspent. Contact the appropriate budget officer for your unit to assist with any budget related issues.

F. Prepare budget reports for CoSW Dean, PIs, Program Directors, Senior Business Officer, Faculty with Startups/Professorships, etc.

G. Review budget report, and then update the Financial Tracker with date the Reconciliations was completed.H. Meet and review with the 2nd Level Approver to ensure accuracy and appropriate transactions.

H. Meet and review with the 2nd Level Approver to ensure accuracy and appropriate transactions. Once meeting occurs update on the Account Reconciliations Financial Tracker and trigger the release of signature form. The form will be sent through Docusign to Account Manager and then Level 2 Approver for signature.

I. Ensure that the fully executed form is uploaded to the account number Financial Tracker.

See Appendix A for details related to reports that need to be pulled, and where specific university ITS, CNS, and other fees supporting documentation can be pulled.

B. 2nd Level Approve

PI is the second level approval for all grants and contracts.

A. PI, Dean, Associate Dean, Programmatic Approvers will:

i. Access shared budget and reconciliations when the 1st level approver notifies them that reconciliations are available.

ii. Review budget report with available balance, expenses, and reconciler notes.

iii. Ensure all charges are reasonable, appropriate, and accurate.

iv. Approve the reconciliation by signing the Account Reconciliation form.

10.R. Account Reconciliation General Overview: Resources

E-1-3: Fiscal Roles and Responsibilities

E-1-4: Internal Control

E-17-6: Reconciliation and Review of Financial Transactions

Account Reconciliation Toolkit

Records Retention Schedule

Overview

ECC/ECRT is the final validation process to ensure that the individuals and the amounts charged to the WBS element align with the budget awarded by the sponsor. Below are the steps for validation as an Account Manager.

I. STEP 1: Validate Individuals on the Statement

Compare the individuals listed on the ECC/ECRT statement with the grant’s Project Account Data Record (PADR) budget or confirm with the Principal Investigator (PI).

Actions to take on ECC/ECRT:

A. If an unfamiliar individual is listed

i. Check to see if they filled a vacant position listed in the PADR budget.

1. If they did, proceed to STEP 2

2. If they did not, select REVISION REQUESTED check box next to the person’s name.

a. Confirm with the PI if the individual is supposed to charge the account.

b. Begin compiling a list of errors found in the statement. Once an item is added to the list, continue to STEP 2

B. If an individual is missing from the statement

i. Select REVISION REQUESTED on any random person on the statement.

1. Confirm with the respective college or department to add the individual on the project, including the effective start and end dates, and percentage of FTE.

2. If it’s a College of Social Work employee, reach out to the Payroll Specialist.

Please note: The Account Reconciliation Budget may not always be accurate if changes occur throughout the month and the Account Manager does not stay updated. If there is a signed reconciliation form with no notes of discrepancies for each month within the quarter, this serves as assurance that the individuals charging are correct. If

no signed account reconciliation exists, the Account Manager must validate individual or positions against the PADR budget.

II. STEP 2: Verify the Correct Salary Amount Charged

To validate the salary charging to the project, the Account Manager needs to understand the percentage of Full-Time Equivalent (FTE) for each individual in the budget. This information is found in the PADR. If the PADR budget is accurately reflected in the Account Reconciliation Budget, that can also be used for validation.

A. Information Needed for Validation:

i. FTE for each month in the quarter (note: this may change monthly)

ii. Each individual’s base salary for each month within the quarter (note: salary can change due to promotions, equity changes, and any other adjustments)

iii. Appointment length (staff have a 12-month appointment; faculty may have 9-12 months appointments. Check SAP transaction PA20)

iv. Pay frequency (monthly or biweekly).

B. Validating amount

i. 12-month employee

1. To validate, multiply base monthly salary by the FTE for each month in the quarter. Example:

Suzann Wildcat annual base salary is $120,000 and she has a 12-month appointment. You are reviewing the PADR and she is supposed to charge 20% in July, 10% in August, and 10% in September, or quarter 1. The calculation would be:

July: ($120,000/12)*.20 = $2,000

August: ($120,000/12)*.10 = $1,000

September: ($120,000/12)*.10 = $1,000

Q1 Total $4,000

The ECC/ECRT statement should reflect a total of $4,000.

ii. 9-Month Employee (most faculty)

1. To validate, multiply the base monthly salary by the FTE for each month in the quarter.

Example:

Suzann Wildcat annual base salary is $120,000 and she has a 9-month appointment. You are reviewing the PADR and she is supposed to charge 20% in July, 10% in August, and 10% in September, or quarter 1. The calculation would be:

July*: ($120,000/9)*.20 = $2,666.67

August*: ($120,000/9)*.10 = $1,333.33

September: ($120,000/9)*.10 = $1,333.33

Q1 Total $5,333.33

The ECC/ECRT statement should reflect a total of $5,333.33.

iii. Hourly employee

1. For hourly employees, consider the number of biweekly pay periods within the quarter, FTE per month, hours worked, and the hourly rate. Calculate the total hours for the month, multiply by the FTE, and then by the hourly wage.

Example:

Chandler Bing has 30% FTE on the SNAP project. Chandler is a student that works about 40 hours per biweekly pay period. His hourly wage is $15.00. For quarter 1, he was on the project for 4 of the 6 biweekly pay periods, and started working on August 1. The following is how you would calculate:

July: No salary should hit the statement since he was not on the project

August: ((40x2)*.30)*$15 = $360

September: ((40x2)*.30)*$15 = $360

Q1 Total $720

The ECC/ECRT statement should reflect a total of $720.

Important Note:

Do not use the Account Reconciliation Budget as a reference point unless you have performed the validation steps above for all individuals on the project, ensured the budget is not in deficit, and the PI has signed the reconciliation form. Matching the salary on the reconciliation budget to the ECC/ECRT statement does not guarantee accuracy, as discrepancies may occur due to data errors (e.g., typos in SAP, incorrect FTE entries, or misplaced individuals). Always crosscheck the reconciliation budget with internal records like the PADR and cost distribution sheets.

III. What to do on ECC/ECRT if:

A. An individual is charging a higher FTE than the PADR budget

i. If it’s an hourly employee, see if there was a higher number of hours submitted that week.

If yes, and the hours charged are based on the correct FTE, then the statement is correct.

If no, the FTE is not correct and a discussion needs to be had with the PI, employee submitting hours, or Payroll depending on why it is wrong.

Select “REVISION REQUESTED” check box.

Add this to the list of items to discuss with the PI.

Proceed to STEP 3

ii. If monthly employee, select “REVISION REQUESTED” check box.

Add the item to the list of revisions to discuss with PI.

Proceed to STEP 3

B. An individual is charging a lower FTE than the PADR budget

i. If it’s an hourly employee, see if there was a lower number of hours that week.

*With an appointment of 9 months, July and half of August’s payment would be considered summer salary and paid out as an additional payment. Faculty CANNOT exceed 1/9 of their true annual base salary in May, June, July, and August.

If yes, and the hours charged are based on the correct FTE, then the statement is correct.

If no, the FTE is not correct and a discussion needs to be had with the PI, employee submitting their hours, or Payroll depending on why it’s wrong.

Select “REVISION REQUESTED” check box.

Add this to the list of revisions to discuss with the PI.

Proceed to STEP 3

ii. If monthly employee, select “REVISION REQUESTED” check box and add item to the list of revisions to discuss with PI. Proceed to STEP 3

C. FTE is correct, but the Amount is Wrong

i. Check to see if a change in salary was initiated or more hours were submitted for the pay period than the budget hours.

If yes, this should trigger the account manager to forecast the remaining salary to charge the budget. If this salary increase causes a budget deficit by the end of the budget period.

Select REVISION REQUESTED check box.

Have a discussion with the PI to determine if the FTE needs to be lowered to remain within budget.

Proceed to STEP 3

If no, continue to ii.

ii. Check to see if overtime was submitted

If yes, Select REVISION REQUESTED check box.

Process JV to remove the overtime on the project. This is an unallowable expense.

Proceed to STEP 3

If no, continue on to iii.

iii. Check to see if stipend, overload, or additional payments were mistakenly charged.

If yes, select REVISION REQUESTED check box.

Contact Payroll Specialist to remove the payment.

Proceed to STEP 3

If no, review the reasons above and check to see if anything was missed.

STEP 3: Finalizing Statement

A. If Revisions Were Requested:

i. Select the REVISIONS REQUESTED at the bottom of the statement.

ii. Work with the PI and any other relevant individuals to correct the error or obtain clarification.

iii. Once all salary adjustments have been submitted, check the statement again after the updates have been posted to the grant. Ensure the statement is open for prereview again.

iv. Repeat STEPS 1 and STEP 2 to revalidate the statement.

v. If corrections were made, select PREREVIEW at the bottom of the statement.

vi. If prereview is not automatically activated, contact ECC/ECRT support and request that the statement move to PREREVIEW. In the email state that the revisions have posted to the WBS element OR the revisions are not necessary.

B. If No Revisions Were Needed:

i. If all individuals who are supposed to be on project are listed, and that the amount and FTE align with the budget, select PREREVIEW at the bottom of the statement.

ii. The statement will now move to the PI for review to ensure accuracy of amounts and FTE, and confirm alignment with the discussion held with the Account Manager.

10.b. Procurement Card Reconciliation

I. Overview

The University of Kentucky (UK) College of Social Work (CoSW) issues procurement cards (ProCards) to authorized employees to streamline purchases related to university business. The reconciliation process ensures that ProCard transactions are accurately recorded, validated, and approved to maintain compliance with university policies and financial integrity. Timely and accurate reconciliation is critical for identifying errors, fraud, and unauthorized transactions. All ProCard transactions are reconciled during the Concur Editing Process, with receipts and other documentation submitted for review. In other words, the Procurement Card Reconciliation occurs before the 15th of the month.

II. Procedures

A. Transaction Review and Verification:

i. Log into Tableau Business Officer Reports Concur Reports to review monthly transaction.

ii. Filter the Concur ProCard Transactions report to:

1. Department Code: 8T110

2. Transaction Dates: July 1, 2024 – current date (e.g,, If we need to review the September transaction, the transaction dates should be 07/01/2024–10/22/2024.)

3. Department- No selection is necessary

4. Employee ID: All

5. Employee: All

6. Transaction Status: UN (unassigned)

iii. Log into Employee Self Service/ Concur Travel and Expense Management/Edit my transactions or Act as Another User/ view transactions daily in each Concur ProCard Holder’s profile.

iv. Verify that each transaction is legitimate, aligns with university policies, was made for function purpose for each individual based on the function chart, and has all necessary approvals on the PR.

1. If no, contact the ProCard holder and ask for details related to why the transaction is on the card. Ask the ProCard holder to provide an exception request from the Account Manager that approved the transaction on the PR.

a. Account Manager should discuss exceptions requests with the Administrative Business Officer (ABO) and Assistant Dean of Finance (ADoF). This will ensure that the function provided to the individual is still accurate or if changes need to made.

2. If yes, continue to next step.

v. Ensure that all transactions were posted to the correct department accounts.

vi. Review the amount for accuracy and ensure it matches receipts and supporting documentation.

B. Gather Documentation:

Collect receipts, invoices, purchase request (PR) or proof of payment for each transaction. Ensure that these documents clearly show the amount and nature of the purchase.

i. On a transaction basis upload documentation to respective cost center or grant folder in SharePoint, after each transaction.

ii. On a monthly basis, upload receipts for each ProCard to the Sharepoint Procurement Cards Individual’s name Fiscal Year Folder Month.

C. Upload Receipts:

i. Receipts and other supporting documentation must be uploaded to the transaction into the university’s Concur Expense Report.

ii. A report should be created for cost center and grants.

1. Report name includes: month/year, ProCard holder’s last name

iii. Ensure all uploaded receipts are clear, legible, and complete, and include the date amount of each purchase, and enter the business

purpose listed on the PR in the comments section/additional information section for each transaction.

D. Account Allocation:

i. Review the default account codes assigned to each ProCard transaction.

ii. If necessary, reallocate expenses to the appropriate cost center, or grant based on the PR.

iii. Add purchase amount and date to corresponding PR on SmartSheet.

iv. After a transaction is allocated watch for “Posting Failed” notification on WBS Elements.

1. If posting failed populates work with ADoF and PI to resolve issue.

E. Review and Approval:

i. After verifying and uploading all necessary documentation, submit the Concur Expense Report for review by the designated departmental approvers.

(Email cardholders to alert them they have a report to review/submit in Concur)

1. This is an automatic workflow that goes to the supervisor and then to the business office.

ii. The approver will check for accuracy, ensure compliance with university policies, and approve or return the report for corrections as necessary.

iii. Person initiating reports verifies that reports are approved / posted by AP.

F. Missing Documentation:

i. If receipts or documentation are missing, work with relevant parties to retrieve them before the report deadline. Use internal systems like Tableau to track missing reports or missing items.

ii. If receipts cannot be obtained, follow the university’s process for documenting lost or missing receipts.

1. Complete a Missing Receipt Declaration

G. Compliance and Deadlines:

i. ProCard reports are due by the 15th of the following month from posting date. Failure to complete them on time may result in the suspension of ProCard privileges.

ii. Ensure all reports are completed by the university’s set deadlines, and any discrepancies or errors are reported escalated to the ABO (or ADoF if ABO is vacant) who will work with the financial office immediately.

H. Audit and Record Retention:

i. The university regularly audits ProCard transactions to ensure compliance with financial policies.

ii. Maintain all receipts and documentation for a specified period in case of audit, usually 3-7 years depending on the university’s record retention policy.

These procedures help ensure accountability and financial control while using procurement cards at the College of Social Work.

10.c. Income Accounts

Overview

This is to perform reconciliation of an income account. Income cost center is supported by revenue generated from activities or services, rather than state funds or gifts. When posting revenue, these accounts use recharge G/L that start with 6*. Income cost centers are expected to breakeven each year, and are not expected to generate profit. This is why, when you are reviewing SAP Transaction GR55, or Tableau, and notice a debit and credit in the budget column. This indicates a break-even budget approach, where incurred expenses equal revenue, and no profit is gained. Anything remaining is considered a net assets. This indicates that we expect revenue to be “x” dollars, and the expenses to match the revenue generated.

Revenue is shown by credit.

Expense is shown by a debit.

The college's income accounts are:

Continuing Education (1013154430)

Fees Account (1013182570)

Online Program Support (1013213560)

I. Continuing Education

A. Revenue

i. Continuing Education (CE) Courses

1. Revenue is generated from online courses.

a. Internal Process

i. Set-Up

(1) To have a full understanding of “how” the income is generated, the Account Manager is required to take the training of a Merchant Department Responsible Person (MDRP).

(2) Courses are purchased by credit card online, Bluefin credit card machine held at Coldstream*, check, or Journal Voucher (if department is paying for an employee to take the course).

ii. Internal Process

(1) Each course purchased online flows through Authorize.net. Authorize.net will send a receipt to the Account Manager.

(2) The transaction then flows through to a third-party vendor, Worldpay, who removes the funding from the bank in batches.

(3) Worldpay settlements take about 2-3 days. Within that timeframe, WorldPay only settles on business days.

(4) The reconciliation process should ensure that all Authorize.net receipts have been settled by WorldPay and transferred to the CE account.

a. Consider sending a list of registrants to the CoSW’s Continuing Education Specialist to confirm that the list of registrants for that month reconciles to the JVs, and Authorize. Net/Worldpay settlements. DO NOT send any credit card information.

b. If CE Specialist shows someone was registered, and we cannot find the WorldPay Settlement/ JV that shows payment was received, contact the Assistant Dean of Finance.

2. Expenses

a. Bluefin credit card device fee of $15 monthly

b. Merchant Card Services Fee .0015% of prior sales amount

c. Banking Fees

d. Course Development fees

ii. Behavioral Health Therapist (BHT)

1. Revenue

a. Agreement with University of Kentucky Human Resources

i. College of Social Work (CoSW) Process the Personal Service Contracts (PSC) and Proof of Necessity form each fiscal year.

ii. CoSW has three behavioral health therapists (this can change):

(1) Jonathan White

(2) SOAR Consulting and Consulting LLC

(3) Iris Gutierrez

b. Internal Process

i. Set-Up

(1) After the PSC and Proof of Necessary are completed, sent to Purchasing, and returned signed from Purchasing. The fully executed contract should be updated to the SharePoint.

(2) PR should be submitted for each month related to the BHT invoices.

(3) Once fully approved, Purchaser should set up a reverse PO to post against each month. Please note: This will initially show as an expense against the account, but turns into revenue in step iii.

ii. Processing Payments

(1) Each month the Assistant TRC Director and Purchaser should receive an invoice from each BHT.

(2) Once hours are approved internally by Assistant TRC Director, Purchaser initiates payment.

iii. Revenue Initiated

(1) Each quarter, Purchaser will send all BHT invoices to the Account Manager.

(2) The Account Manager will create one invoice combining all BHT hours for the quarter and send it to Human Resources Director and Ccing Assistant Dean of Finance (ADoF).

(3) Human Resources will approve the hours that match their records and process a budget transfer.

a. BHT are paid $100/hour by the CoSW.

b. Revenue is generated because HR pays CoSW $150/ hour.

1. Expenses

a. Original contract payments between BHT and CoSW that is recoup by the revenue above

II.Fees Account

A. Revenue

i. Practicum and Experiential Learning Fee. See chart below for FY25 approved fee, and fund center.

B. Expenses

i. Liability Insurance for students

III.Online Program Support

A. Revenue

i. Annual funding from Wiley to support advising positions.

1. College fronts the cost for salary and benefits and Wiley sends a check for $308,000.

ii. Internal Process

1. College fronts the cost for salary and benefits and Wiley sends a check for $308,000.

2. In December of each fiscal year, send an invoice to the Assistant Dean of Finance (ADoF) replicating the information below.

3. ADoF will work with Dean to ensure that we are meeting the most current contract terms, and once approved by Dean, will send an invoice to Wiley Representative.

4. When the check is received, a transmittal should be processed that puts $288,000 in the Online Program Support (1013213560), and the remaining amount to the Wiley Scholarship Account (1215519540) to support scholarships for students. General Ledger is 420100.

B. Expense

i. Not Applicable

10.d. Gifts and Endowments

I. Donation Reconciliation

The College of Social Work (CoSW) Business Office is committed to ensuring all donations are received and deposited in a timely manner and used according to the donor’s intentions. The reconciliation process provides the following benefits:

A. Accountability: Regular reviews ensure that we are on track with our commitments.

B. Progress Monitoring: Help identify where donor contributions are meeting needs and highlights areas that still require support.

C. Adaptivity: Enables CoSW to adjust to the evolving needs of our programs and address emerging priorities.

D. Motivation: Reflects on how small donations, make a big impact at the CoSW.

E. Goals: If certain donations are no longer relevant or achievable, reviewing them monthly allows for refinement or replacement of goals with more realistic or meaningful ones.

II. Internal Donation Tracking

A. Business Associate will maintain records of any checks sent directly to the CoSW. Based on the Business Officer’s instructions, they will process a transmittal to deposit the funds into the correct account and general ledger.

B. The Business Associate will compile a list of monthly deposited checks, and DDN reports, which will be saved to SharePoint Documents Endowments and Gifts Pledge Tracking

i. This report will be used to verify transactions sent from UK Philanthropy’s office.

III. Reconciliation Process

There are two parts to the Endowment and Gift reconciliation process:

(1) Account Manager verifies transaction on endowment and gift account each month:

A. Communicate any missing transactions based on contracts to the Business Associate.

B. Verify that donations outlined in contract are received within their timeframe and send any outsanding donations to the Business Associate.

i. Review payment schedules in fully executed contract.

C. Verify transmittals for mailed donations to the college are deposited in a timely manner and to the correct account.

D. Verify that UK Philanthropy deposits donations accordingly

i. Advancement Fees are correct.

ii. The donation amount on DDN report matches the deposited amount.

iii. The donation was deposited into the correct account and general ledger.

1. If not, processes JV to the correct account.

(2) Each month the Office of Philanthrophy’s Financial Analyst sends Comprehensive Pledge Report (CPR) to the Assistant Dean of Finance (ADoF) and Business Associate:

The CPR contains the monetary value of the donations within that month, account name (where funding should be deposited), account number of deposit (if an account is not created, it will deposit into the Undistributed Account, and moved when the account number is active), and aging schedule.

The following will be performed by the CoSW Business Office when received:

A. Provided report will be reviewed to verify the accuracy of UK Philanthropy pledge data:

i. Business Associate will verify using the Pledge Tracking report

ii. Communicate errors or omissions in such a way that UK Philanthropy can determine an appropriate course of action from your notes.

1. UK Philanthropy’s preference is for you to highlight the entire row in red and add your comments in the note’s column to the right of the pledge data.

2. If assistance is needed, reach out to the Business Officer.

B. Send any pledges that have ‘Aging 25+’ to Account Manager and Business Officer to determine course of action:

i. Account Manager and Business Officer determine if outstanding balances should be written off:

1. If no, escalate reasoning to ADoF, and once approval is received, add justification to CPR and highlight “green.”

i. If needed, ADoF will communicate with the Dean.

2. If yes, no further action is needed. UK Philanthropy will write-off the amount.

3. The decision will be communicated to Business Associate to respond to CPR.

C. Missing a pledge:

i. Business Associate will review internal account reconciliations to check for notes indicating donation was missing.

1. If no, the Business Associate will sign Monthly Pledge Report and send back to the UK Philanthropy.

a. All of the above actions should have been discussed and resolutions made PRIOR to returning signed form.

2. If yes, Business Associate includes specific details regarding the donor, date of commitment and amount in the comments of your report sign-off form along with a copy of the pledge agreement. The Monthly Pledge form is returned to UK Philanthropy.

a. All of the above actions should have been discussed and resolutions made PRIOR to returning signed form.

IV. Donation Reporting

On a quarterly basis, the Business Officer will provide reports to the ADoF, including:

A. Donations received for the quarter, and the total endowment and gift balances:

i. The report should show a percent increase or decrease.

ii. Report should note any payments that were not received as the contract stated.

B. Any balances that are close to hitting the aging schedule (25+ months) requirement:

i. To show good stewardship of funds, the university aims to have less than two years’ worth of spending available in accounts. A report explaining how funds will exceed the two years should be included.

On an annual basis, the Business Officer will provide reports to the ADoF, including:

A. Endowment and Gifts that are not being used, along with their balances

i. This report should show the criteria of use from contract with donor.

11. Journal Vouchers

I. Overview

E-4: Journal Voucher (JV) — JVs are the official document used to make entries between SAP funds, cost centers, internal orders and WBS elements. JV’s are typically used for four types of transactions:

Corrections related to previously recorded transactions.

Posting charges for goods or services rendered by a department for another University department when a satellite billing system is not used.

Journal entries to record accounting transactions such as accruals for accounts receivable and accounts payable and transfers between business areas.

Allocations of costs to accounts based on a reasonable, verifiable method.

The College of Social Work in compliance with the Business Procedures Manual utilizes Journal Vouchers (JV) to accurately post expenses to the appropriate account. Assurances will be made to ensure the correct account is charged the first time. However, instances occur when this is not feasible.

II. Procedure

A. When identified that a JV must be completed to transfer and/or distribute an expense between multiple accounts the Account Manager will have seven days to complete or facilitate instructions of the JV to the Collaborative.

B. The Account Manager who is responsible for the transactions based on where the transaction/s needs post, will initiate the JV through the Online JV Process. They will be notified by the Account Manager who found the discrepancy during their account reconciliation process.

C. The Account Manager will ensure to select the appropriate G/L, Account Number, Fund Number (as needed for cost share), credit and debits.

D. All supporting documentation will need to be attached.

i. Documents to include:

1. The original transaction posting

2. Invoices/receipts, and contracts

3. JV Explanation form

4. As needed, a breakout of how calculations were determined (e.g., if an expense incorrectly charged general 100% of the cost, but it was supposed to be split between PhD and DSW. The JV preparer shows how that amount was calculated).

E. Approval from the Administrative Business Officer and/ or Assistant Dean of Finance is always required to be added into the JV workflow to ensure appropriate accounting.

F. All documentation is uploaded by JV preparer to the account folders affected by the JV.

G. Additional requirements are necessary when processing JVs on sponsored projects. See Cost Transfer policy.

i. Additional approvals for JVs that include WBS Elements are: the Principal Investigator if the expense is older than 90 days, the Dean if the expense is older than 120 days. All approvals and submissions are performed through electronic workflow per the Online JV Process .

III.CoSW JVs

A. Rent

i. A Rent JV will need to be processed from Clearing Account (1012810900) to General (1012005250) and WBS Elements with budget lines for rent.

B. Cost Share

i. UK-CAN Project (P.I. Julie Cerel) requires manual entry of cost share with individuals at the College of Social Work for their cost share portion.

1. Dean Justin “Jay” Miller has hit the maximum number of lines in CDEM. In order to ensure that his salary charges projects correctly, a JV will need to be submitted monthly to move his salary from Academic Admin and Support (1012107990) to WBS Elements cost share funding not submitted on CDEM.

a. The WBS Elements to be included on the JV can be found on the FY25 Cost Distribution sheet, filtered by “Justin Miller” name, and SAP Type JV. i. FY25: JV for 3048116494 of 1%

JVs are submitted to Accounting and Financial Reporting Services if they only involve cost centers. JVs are submitted to Research Financial Services when a WBS Element is involved.

Employees that prepare or approve Journal Vouchers must follow all processes and policies found within the following links. Business office staff involved in these transactions must thoroughly review this information at least annually. Supervisors should address the review of this material during the annual performance evaluation process.

11.R. Journal Voucher Resources

E-4: Journal Voucher (JV)

Online JV Process

Cost Transfer Policy

Helpful Resources

12. Treasury Operations

E-2-1 : Treasury Operations Manual — To establish University policies and procedures for:

accepting, depositing, recording, safeguarding, and reconciling all cash assets (i.e., U.S. coin and currency, checks drawn on U.S. banks and issued in U.S. dollar values, ACH credit transactions, credit card sales drafts, wire transfers, and currency and checks in foreign funds); managing personnel issues related to cash handling; entering into banking relationships on behalf of the University; and, processing credit card transactions and complying with Payment Card Industry Data Security Standards (PCI DSS).

The College of Social Work in compliance with E-2-1: Treasury Operations Manual deposits all funds (cash, check, coin, credit card sales) received by the CoSW appropriately based on University guidelines and cash handling policies. Employees with cash handling duties are required to take the Cash Handling Basics (WBT FA-FF-CHB-WBT) training offered through MyUK Learning annually. Supervisors of employees that handle cash must address Cash Handling Basics training annually during the Performance Review process and ensure that staff ave taken the course during the calendar year being evaluated. If not, the course should be assigned to the staff member in MyUK Learning with a 30-day deadline. Questions about assigning or taking trainings through MyUK Learning should be directed to Assistant Dean of Finance.

I. Procedure for Cash, Coin, Checks

A. At the direction of the Account Manager, the Business Associate initiates and processes check and cash transmittals for funds at the College of Social Work.

B. Business Associate will endorse check, prepare deposit, log funds, enter transmittal form. As

needed, they will complete the Reduction/ Reimbursement Deposits form.

C. Completed transmittals are reviewed and officially approved for deposit by the Assistant Dean of Finance or Administrative Business Officer.

D. Business Associate will hand deliver deposit to Treasury Services in secure cash bag.

E. Business Associate will upload and log the transmittal confirmation and documents to the account.

F. Account manager will reconcile deposit transmittals with supporting documents.

II. Credit Cards Machine Overview

Credit Card transactions must be managed in an efficient manner and must comply with Payment Card Industry Data Security Standards (PCI DSS). Security breaches can result in serious consequences for the University, including the release of confidential information, damage to reputation, added compliance costs, substantial fines, possible legal liability and the potential loss of the ability to accept credit card payments. Administrative Business Officer serves as the Merchant Department Responsible Person (MDRP) and completes/maintains documentation related to PCI DSS compliance for the College of Social Work.

No University employee, contractor or agent who obtains access to payment card or other personal payment information while conducting business on behalf of the University may sell, purchase, provide or exchange said information in any form to any third party other than to the University’s merchant card processor, depository bank, VISA, MasterCard or other credit card company, or pursuant to a government request. This includes, but is not limited to:

imprinted sales slips; photo or carbon copies of imprinted sales slips; mailing lists; electronic files or media obtained by reason of a

card transaction.

Data is considered to be secure only if the following criteria are met:

R Only those with a need-to-know will be granted access to credit card payment data.

R E-mail must not be used to transmit credit card or personal payment information.

R Credit card or personal payment information must never be downloaded onto any portable devices such as USB flash drives, compact disks, laptop computers or personal digital assistants.

R The three digit card validation code (CVV2, CVC2) printed on the signature panel of a credit card must never be stored in any form.

R If it is necessary to display credit card data, all digits except the last four digits of any credit card account number must always be masked.

R If it is necessary to maintain physical records, documents containing credit card and/or personal payment data must be securely stored in a locked file cabinet.

R All physical and electronic credit card and personal payment data no longer deemed necessary or appropriate to store must be destroyed or rendered unreadable.

Under no circumstance will credit card information be obtained or transmitted via email. Credit card numbers submitted on hard-copy documents must be rendered unreadable and stored in a manner that would protect the individual cardholder information from potential misuse. In the event anyone within the CoSW knows or suspects that credit card data, including card number and card holder name, has been disclosed to an unauthorized person or stolen, the following steps will immediately be taken: Notify MDRP Administrative Business Officer. The MDRP will immediately call the Merchant Card Services Director.

If the MDRP cannot be immediately reached, the person suspecting the breach will call the Merchant Card Services Director.

If an actual breach of credit card data is confirmed, the Merchant Card Services Director will alert the merchant bank, the University of Kentucky Police Department, the Legal Office, the Office of the Treasurer, the Director of Internal Audit, the Director of IT and any relevant regulatory agencies of the breach.

Manual Terminal

Program Coordinators process credit card transactions on the manual credit card terminal located at Coldstream for events associated with the Office of Professional Development & Continuing Education.

Program Coordinators redact all credit card information but the last 4 numbers from the manual credit card terminal transaction documents and forward to the account reconciler to verify posting to the account.

Ecommerce Terminal

Credit Card Deposits are accepted for the Office of Professional Development & Continuing Education through the online Learning Management System (LMS).

Ecommerce Credit Card customers are routed through Worldpay and Authorize.net for secure credit card processing.

Account Manager will verify postings by comparing Worldpay, Authorize.net, and Tableau reports.

Account Manager will prepare itemized budget reports for review by the Office of Professional Development & Continuing Education Coordinator to ensure all registrants that show as paying by credit card in the LMS are accounted for in the credit card transactions.

See Income Account in Account Reconciliation section for review on procedure.

Additional information for Credit Card Processing and PCI DSS Compliance Procedures can be found in Appendix B.

12.R. Treasury Operations: Resources

E-2-1: Treasury Operations Manual

Treasury Services

Merchant Card Services (Credit Card Polices)

Online Transmittal System - Q

13. Inventory

I. Purpose

To establish policy, responsibilities and procedures for the inventory of capital and non-capital equipment to enable the College and University to collect the following information:

a. Values and types of property owned for financial reporting

b. Building content values for insurance purposes

c. Location of property

d. Depreciation expense

e. Data used in calculation of the facilities and administrative costs rate for sponsored projects

II. Related Policies

a. E-12-3 Equipment Inventory

b. E-10-2 Fiscal Year-end Closing Inventory

c. E-12-1 Capitalization Policy

d. E-12-2 Facilities and Space Inventory System

e. E-12-4 Property Disposition Policy

III.Definition

Capital Equipment – Any moveable equipment purchased from vendors or fabricated by the University costing $5,000 or more.

Non-Capital Equipment – Any property purchased by the College of Social Work with a cost exceeding $200 and a usable life of two or more years and does not meet the requirements for Capital Equipment.

IV. Non-Capital Inventory Process

A. Receiving

i. When equipment is received it is entered into the WASP online inventory system by the Information Technology Manager and Computer Support Specialist. All cataloged equipment is given:

1. A property tag number.

2. Serial numbers

3. Descriptions are recorded in the WASP system.

4. In the event an item cannot be physically tagged due to size or other limitations the serial number is used as the property tag number within the inventory system

ii. Cataloged items are then checked out to the person or room who will be utilizing the item.

B. Annual Inventory

i. Scanning Period for eBARS Annually November 1st – December 15th in alignment with the University's Annual Physical Equipment Inventory.

ii. All inventory items are scanned by the inventory administrator and descriptions and estimated value are updated in the WASP system.

iii. Each fiscal year the IT Support staff will conduct a random check of a sample of “x” equipment (cycle counting) to ensure that all equipment is in possession of the assigned personnel, and that the equipment is at the location stated on the WASP online inventory system.

C. Equipment Transfer

i. In the event equipment is moved items are checked back in and then checked out to the new location assignment.

ii. In the event equipment is no longer needed reach out to IS Technical Support Specialist to facilitate next steps.

D. Removal

i. Items having reached the end of their useful life are removed from the catalog and are sent to surplus.

E. Depreciation

13.a. Space Inventory

I. Purpose

To establish policy, responsibilities, process and procedures for the space inventory allocation.

II. Policy

The College of Social Work will maintain accurate space allocation data. The Facilities Liaison and Logistics Manager will update the space allocation and utilization of all spaces through the eBARS Space Module and the College of Social Work Space Layout on a continual basis.

The Facilities Liaison and Logistics Manager will also be responsible for the oversight of keys & access and repairs & renovations.

III. Related Policy

E-12-2 Facilities and Space Inventory System

E-3-1-Unexpended Plant Fund Policy

E-3-2 Minor Renovation Policy

E-3-9 Capital Construction Projects

IV. Responsibilities

A. Facilities Liaison & Logistics Manager

i. Assign offices, workstations, and other rooms in College of Social Workspaces both on and off campus.

ii. Maintain and update regularly the Social Workspaces in eBARS and the College of Social Work Space Layout throughout the year to maintain accurate data.

iii. Maintain the room barcode numbers and notify Capital Assets Accounting if there are discrepancies between the room barcode number and the room number on the Space Inventory Report.

iv. Maintain an accurate key inventory.

v. Disseminate college office keys.

vi. Maintain offices, workstations, and other rooms in College of Social Workspaces both on and off campus.

vii. Request and oversee all renovations in College of Social Work Facilities.

viii. Approve and process requests for office and building furnishings.

B. College of Social Work HR

i. Obtain office locations for new employees directly from the Facilities Liaison and Logistics Manager.

ii. Notify the Facilities & Logistics Manager of employees who are separating or transferring.

iii. Obtain keys from departing employees and return the keys to the Facilities Liaison & Logistics Manager.

V. Procedures

A. The Facilities & Logistics Manager will manage College of Social Work Facilities and Space

i. Maintain an accurate record of space allocation in both eBARS and the College of Social Work Space Layout.

ii. Update space allocation throughout the year to reflect any and all changes in space allocation.

B. Space Allocation for new employees:

i. College of Social Work HR will

1. Contact the Facilities Liaison & Logistics Manager directly to obtain office space information for new employees at least one week prior to their state date.

2. Draft an ID Badge Application and give it to the new employee during New Employee Orientation to take to the ID Badge office to obtain their badge.

ii. The Facilities Liaison will then

1. Assign space based on availability and University space utilization requirements.

2. Notify the College of Social Work HR of the office or workstation location.

3. Prepare any keys necessary for new employees.

C. Keys and ID Badge Access for New Employees

i. Facilities Liaison & Logistics Manager will disseminate keys to new employees during the Facilities & Logistics presentation at

New Employee Orientation. Should a key be unavailable, the Facilities & Logistics Manager will obtain a key and present it to the new employee as soon as possible.

ii. Once the new employee has their ID Badge, College of Social Work HR will email the Facilities Liaison & Logistics Manager, carbon copying (CC) the new employee, with the new employee’s ID number.

iii. The Facilities Liaison and Logistics Manager will

1. Request and/or enter the access.

2. Reply all to the email once access has been added to inform then the access has been added.

D. Space Allocation for Exiting Employees

i. College of Social Work HR will

1. Email the Facilities Liaison & Logistics Manager of employees who are separating or transferring.

2. Collect keys from the exiting employee.

3. Return the key to the Facilities Liaison & Logistics Manager.

ii. Facilities Liaison & Logistics Manager will

1. Receive keys from College of Social Work HR and put them back into the key inventory.

2. Remove badge access effective at the end of the employee’s last workday for the college.

E. Requests for Office Moves

i. Any requests for office moves must be made directly to the Facilities Liaison and Logistics Manager.

ii. Facilities Liaison Logistics Manager will review the requests.

iii. The Facilities Liaison & Logistics Manager will

1. Contact the requestor to let them know if the request is approved or denied.

2. If approved, seek assistance to help the requestor with the move.

F. Repairs

i. All repairs must be requested to the Facilities Liaison and Logistics Manager.

ii. Facilities Liaison & Logistics Manager will schedule the maintenance team or a company to perform the repairs.

G. Renovations

1. All non-capital renovations must be requested to and approved by the Facilities Liaison & Logistics Manager.

a. The Facilities Liaison & Logistics Manager will

i. Submit and approve the request to the Facilities Project Team.

ii. Oversee the Project Manager and Contractor of the project from beginning to end.

iii. Communicate important dates and information to College of Social Work faculty, staff, and students.

iv. Coordinate all necessary moves.

2. All Capital renovations must be requested by the Dean.

3. All Capital renovations will be overseen by both the Dean and the Facilities Liaison & Logistics Manager.

a. The Facilities Liaison & Logistics Manager will

i. Oversee the Project Manager and Contractors of the project from beginning to end.

ii. Communicate important dates and information to College of Social Work faculty, staff, and students.

iii. Coordinate all necessary moves.

14. Meeting and Logistics

I. Overview

This policy and procedure document is being created to encourage collaboration and to provide a policy and standardized process for meeting and event logistics that will apply to all faculty and staff in the college and for all programs (grant funded, college, alumni, etc.).

II. Goals

The goals of for this policy & procedures document are:

To expedite processing of meeting and event paperwork and payments

Provide delineation of duties for accounting and auditing

Provide additional time and resources for the Program Coordinators and Project Managers

III. Policies and Procedures

A. Any UK College of Social Work gathering involving more than 2 people must be coordinated with the UK Facilities, Logistics & Events Team. This applies to all UK College of Social Work programs and departments (grant funded, college, alumni, etc.)

i. All payments under $5,000 will be paid by the Facilities Liaison & Logistics Manager using a Procard

ii. Expense Under $5,000 where a credit card cannot be used will be processed through the payment method determined by UK Purchasing (Purchase Order or Payment Request Document).

iii. Expenses over $5,000 must be paid through Purchase Order or Payment Request Document and require additional information (being a vendor in PaymentWorks). This process can take up to 10 days to release payment. Please keep this in mind when submitting your request.

iv. Any exceptions to allow use of the ProCard for purchases over $5,0000 must be

approved by the Assistant Dean of Finance, Facilities Liaison & Logistics Coordinator, and UK Purchasing.

v. Requests for meeting rooms reservations, event assistance, event logistics, and catering should be made through the Event Request Form on the College of Social Work “Faculty and Staff Resources” Page. Requests for room reservations for meetings involving less than 15 people should be made 3 business days in advance.

vi Requests for meetings involving 15 or more people should be made a week in advance.

vii Requests for all other items (e.g., catering, A/V. venue, event assistance and logistics) should be made at least 2 weeks in advance.

B. The Facilities, Logistics, & Events Team will review the request and contact the requestor withing two (2) business days to

i. Confirm the Room Reservation Request or offer alternative locations

ii. Get any additional information needed to get quotes from venues and/or vendor

C. The Facilities, Logistics, & Events Team will obtain venue, catering, and AV quotes and communicate those to the Program Coordinator or Project Leader for the Purchase Request. Prior to submitting the Purchase Request, Facilities, Logistics and Events Team will secure signature for central Purchase on contracts with any terms and conditions.

D. Purchase Requests for all meetings and events must be completed by the Program coordinator or project leader. This applies to all UK College of Social Work programs and departments (grant funded, college, alumni, etc.)

E. All sales or rental agreements, rooming lists, and other documents for meetings, events, or gatherings involving more than 2 people must go through the Facilities Liaison and Logistics Manager for processing.

i. The Facilities Liaison & Logistics Manager will return the completed documents to the venue and copy the program manager and/or contact.

14. Meeting and Logistics

F. All Banquet Event Orders (BEOs) must be signed by The Facilities Liaison and Logistics Manager.

G. The Facilities Liaison & Logistics Manager will return the completed BEOs to the venue and copy the program manager and/or contact.

H. Prior to an event, the Program Coordinator or Project Leader must send the following documents to the Facilities, Logistics, & Events Team for Purchase Request Processing:

i. Approved Purchase Request

ii. Agenda

iii. Rooming List (if we are providing lodging)

iv. RSVP List

I. After the event, if a sign-in sheet is used, it must be sent to the Facilities, Logistics, and Events Team.

J. The Events Team will send copies of all invoices to the Program Coordinator or Project Manager to attach to their PRs using Dynamic View for payment to be processed

15. Payroll Administration, Time & Leave Entry

I. Overview

In accordance with the policies within E-8: Payroll (link currently being updated) and processes outlined by UK Payroll Services, the College of Social Work will ensure that faculty, staff, and students are paid accurately, appropriately and in a timely manner. The College of Social Work Payroll Department monitors payroll activities prior to payroll deadlines and throughout the payroll run processes for biweekly paid and monthly paid employees.

College Payroll enters all Payroll Actions for College of Social Work employees (not considered STEPS employees) with the appropriate approval and documentation. The Dean and/or Project PIs in coordination with UK-HR Employment and UK-HR Compensation are responsible for approving all pay rates within the College of Social Work. Additional approvals may be required.

Hiring and Position Creation

Questions about payroll status should be directed to the college’s payroll department at CoSWPayroll@uky.edu University of Kentucky Payroll Central Office link to pay schedules and additional forms: https://www.uky.edu/ufs/ payroll-services-links

II. Non-exempt (Biweekly) Employees (Includes Hourly Paid Student Employees)

A. Non-exempt biweekly paid employees are paid on the dates found on the established Payroll Schedules and are required to record time through an on-line time sheet in myUKEmployee Self Service for each pay period (2 weeks) according to the Record Working Time instructions, established Payroll Schedules and the college’s payroll department.

Staff are also required to submit leave requests during the payroll period through myUK, in accordance with the Submit Leave Requests instructions

The supervisor will review the timesheet and ensure the work and leave time recorded is accurate. The supervisor will approve the timesheet according to Approve Working Time & Leave Requests, prior to the payroll deadlines established in Payroll Schedules, and as communicated by the college’s payroll department.

If questions arise regarding the submitted timesheet, all efforts will be made to ensure that the issues are corrected and re-entered prior to the final payroll run. Questions about entering online time can be directed to the CoSW payroll department. Questions about Pay Statements should be directed to college’s payroll department.

All biweekly employees in a full-time position are required to meet the minimum FTE of their position each pay period. Any time short of the position’s FTE will need to be discussed with CoSW HR, as this is a University requirement.

All biweekly employees are paid every two weeks. There are 26 pay periods in a fiscal year. Please refer to UK’s Payroll schedule for details on the pay dates.

CoSW HR Administrator notifies college payroll department of all regular staff new hires, including accounts that should be charged.

College payroll department maintains a list of all non-exempt biweekly paid employees.

College payroll department sends reminder emails during the payroll cycle that include payroll deadlines for the current period.

College payroll department reviews actual pay amounts to expected pay amounts per account charged each pay period.

Payroll reviews are completed each month and stored on department’s shared drive.

III. Exempt (Monthly) Employees

Employees housed within the CoSW that are paid through the exempt (monthly) payroll run are NOT required to submit weekly time entry.

Exempt employees are required to submit any leave time taken. Leave time is considered any time not worked. Leave entries are completed through MyUK under the Employee Self-Service tab.

Supervisors are required to review and approve leave entries created by employees that report to them before the final run of that pay period.

Monthly employees are paid on the last working day of the month. If that day falls on a weekend, employees are paid the Friday before.

CoSW Payroll department maintains a primary list of all employees paid through the monthly payroll run.

College payroll department sends reminder emails during the payroll cycle that include payroll deadlines for leave entry the current period.

College payroll department reviews actual pay amounts to expected pay amounts per account charged each pay period.

Payroll reviews are completed each month and stored on department’s shared drive.

IV. Leave Entry: Full-Time Regular Employees (Faculty and Staff)

All monthly and biweekly employees are required to enter leave time when not working during a normally scheduled workday. All employees follow the same leave entry procedures; reference the main UK leave entry at Submit Leave Requests Instructions

Examples of leave entry that will need to be recorded:

Temporary Disability Leave (Sick Time) – Does not apply to faculty Vacation Leave

Holiday Leave – Does not apply to faculty Travel Leave

(Check with your supervisor regarding an allinclusive list available for your specific position.)

UK’s official holiday list can be found using the link below: https://hr.uky.edu/official-staff-holidayschedule

UK’s Leave Policy and Procedures can be found under HR Policies #80-#89. The link below will provide you with more details on each specific leave type: https://hr.uky.edu/policies

16. Human Resources: Position Creation, Posting, Hiring and Offboarding

I. STEP 1: Position Request

Requestor submits a Purchase Request (PR) via the Business Office (please see Purchase Request SOP for more details)

A. Once the PR has been reviewed and approved by the necessary parties, the requestor downloads a copy of their approved position PR and contacts CoSW HR to create position specifications.

II. STEP 2: Building & Posting a Position

A. Brand New Position

Depending on the position need, the requestor works with CoSW HR to iron out details required to post that position type [e.g., permanent staff, STEPS, student, part time instructor (PTI), or fulltime faculty]. All positions are built and housed in UK’s Integrated Employment System (IES) and managed fully by CoSW HR

i. For permanent staff positions Position buildout details include but are not limited to Defining detailed Major Job Responsibilities (MJRs)

Minimum skillset/education/experience requirements

Level of responsibility and autonomy for the role (e.g., supervision, budget management)

Expected hours per week & shift (part vs full-time roles)

Special credentials/licensing

Position access (from secure information, to research, access to minors, etc.)

1. When position specifications have been ironed out, CoSW HR submits the proposed position in the Integrated Employee System (IES ) to Supervisor, Business Officer, and then UK Compensation for classification (position grade and classification title assignment).

a. After a classification has been assigned, it is then pushed to UK Employment for posting.

b. Once position details and posting classifications have been confirmed (e.g., how long position should be up, whether it will be shared externally, etc.) position goes live on UK Jobs & additional job boards the University subscribes to:

Higher Ed Jobs

Academic Keys

Diverse Issues in Higher Education

Latinos in Higher Education

Disability Solutions

disABLED Person

EmployDIVERSITY

Hire Our Heros

Job Opportunities for Disabled American Veterans

Military Hire

Military Vet Jobs

Rally Point

tapAbility

c. Permanent staff positions can only have one applicant hired out of each pool/ position number.

d. Positions can be full or part-time.

e. Dependent on reaching the minimum required full-time equivalent (FTE), permanent staff positions can be eligible for full benefits at UK.

ii. For temporary staff positions (STEPS)

After ironing out position details with the requestor/position manager, CoSW HR works on pushing the position buildout to the STEPS office and they post to the UK Jobs website under STEPS/temporary employment.

1. Unlike permanent staff positions, STEPS positions are comprised of a detailed job summary outlining the position responsibilities. Minimum requirements such as education/licensing/experience are listed directly on the job posting.

STEPS positions

Do not require MJR buildout

Can be slated for part-time or full-time Are always hourly positions

Can be eligible for UK Health Credit ONLY if they meet the minimum FTE of 30 hours per week

Can have several applicants hired out of one pool

iii. For student positions CoSW HR works with the position supervisor/requestor to build out job summary specs and requirements (similar process to building out a STEPS position where a detailed job summary and requirements comprise the posting).

1. Student positions can be paid hourly or via stipend on a set payment basis. This is dependent on the type of position (e.g., RAs/TAs, hourly student workers, other types of assistantships, etc.)

2. Student positions can have several applicants hired out of one pool.

3. Internal/targeted hires: CoSW HR creates the posting with an internal link (meaning it does not appear on any jobsite) and sends directly to targeted hire to begin the application and subsequent onboarding process.

4. External (public-facing) postings: CoSW HR creates the posting and directly posts on UK Jobs under the “student employment” category.

iv. For Part-Time Instructors (PTIs) CoSW HR creates a general position template for PTIs to apply directly to the college. The details on requirements for this position are reviewed by the Associate Dean for Academic and Student Affairs (ADASA) each year to ensure the information being applied is accurate.

1. These postings are generally hidden (applicants can access by receiving direct link only) and are sent to pre-selected individuals vetted by the ADASA and academic program directors.

2. From there, CoSW HR initiates hire with all applicants and works in tandem with CoSW Payroll and UK’s central Employment Office to process.

3. PTI postings can have several people hired out of one pool.

v. For full-time faculty CoSW HR receives approval for posting from the Provost Budget Office per the budget approval process that CoSW Business Office submits. Specifications for faculty title series are built out by CoSW HR in conjunction with the Dean’s Office. See CoSW Faculty Hiring Protocol for more information

1. The number of applicants hired out of each faculty posting pool is dependent on budget and PBO approval per position.

2. Faculty postings remain open until fully filled (e.g., if hiring for one position vs several).

3. Full time faculty in the regular/clinical/ lecturer/research/special title series are eligible for full benefits at UK. Visiting & special title series have limited benefits.

B. Existing Position

When looking to repost a vacancy for an existing position, the supervisor of record is sent the entire position specifications so they may review, make any adjustments as needed, and CoSW HR pushes the already classified/set up position through the same steps outlined above.

III.STEP 3: Hiring & Onboarding

A. Permanent Staff

i. As soon as a posting closes, applicant referrals are sent to the requestor/direct position manager for review. Following the Staff Interview Guidelines located in the CoSW Staff & Faculty Resources webpage, the position supervisor forms their committee and moves through the screening and interview process.

ii. Once a candidate has been selected, the requestor/position supervisor will submit a salary proposal to their immediate area supervisor. Along with the proposed amount, the requestor/position supervisor will need to submit a justification for selecting that candidate and their proposed salary. Justifications may include comparable market salaries, candidate’s goodness of fit for the position, relevant education/ experience to the role, additional information that was discovered at the time of interview which makes them an ideal candidate, etc.

1. If approved by immediate area supervisor, the proposed amount is then sent to the Dean for final approval to submit.

iii. CoSW HR works directly with UK Compensation and UK Employment to submit candidate education/experience calculations and a subsequent Hiring Proposal via IES.

1. If the hiring proposal comes back with issues—such as insufficient candidate experience for the proposed amount, equity issues internal or external to the college and other equally classified positions, etc., further negotiation and approval will need to be discussed.

2. For final salary offer, if the hiring proposal is approved by UK Employment Office, CoSW HR communicates with the requestor/position supervisor to confirm the salary and then communicates directly with the candidate for a verbal offer **note: no one should make verbal offers except for CoSW HR unless there is written exception from the Dean**

iv. Once an offer is accepted, CoSW HR works in tandem with UK’s Employment, CoSW Business Office, and CoSW Payroll to process hire documentation/system entry for the candidate.

v. New Employee Orientations (NEO) take place bi-weekly and run concurrently with UK biweekly pay period start dates. All permanent staff positions are onboarded on these set start dates without exception unless a valid excuse is provided by the college Dean.

1. NEO encompasses:

a. HR overview including benefits & eligibility, orientation period, types of leave, staff holidays, UK wellbeing resources, retirement options, CoSW resources, new employee policies based on classifications.

b. Various departments also present an overview of their core areas. Participating units include:

IT equipment setup/software overview MarComms

Research

Academic Programs

Centers & Labs

Facilities

Business Office & Payroll

Wellbeing

Student Facing Areas (Admissions/ Student Affairs/Advising)

2. The completion of the new employee’s full onboarding takes place within the first six (6) months of a permanent staff member’s new position and is led and evaluated by the employee’s direct supervisor/manager.

B. STEPS Employees

i. Once the requestor/position supervisor has selected their candidate, their area supervisor will grant final approval on budgeted hourly pay and FTE. The supervisor provides CoSW HR with this information and the department takes care of making the offer to the candidate.

ii. CoSW HR then sends pertinent pre-hire information to the STEPS office, and they perform the entire hire process for the candidate.

iii. STEPS employees also start on standard NEO dates with the rest of the college and participate in the first day orientation

to become familiarized with CoSW’s departments, policies, & processes.

C. Student Employees

i. Once a candidate has been selected, position details have been ironed out and a target start date has been set, CoSW HR works on initiating the hire process for the student employee.

ii. CoSW Payroll is sent the completed hire paperwork (including approved pre-employment screening, I9, position information, and candidate application).

iii. CoSW HR follows up with the student and position supervisor to clear them for work.

D. Part-Time Instructors

i. PTIs are hired out of a Smartsheet workflow initiated by the academic program directors. Various roles such as Academic Coordinator, Faculty Database Manager, CoSW Business Office and CoSW Payroll perform processes through the workflow to establish:

1. Purchase Request (through CoSW Business Office)

2. Letters of agreement (pushed by the Academic Coordinator)

3. PTI academic data being entered into the FDB (Faculty Database)

4. Hire process into UK (done by CoSW HR and in similar fashion to student and permanent staff employees)

5. Assignment entry and pay (done by CoSW Payroll)

ii. PTIs are hired based on semester cycles and need. They do not participate in NEO with permanent staff or STEPS employees.

E. Full-Time Faculty

i. Full-time faculty members are hired based on need for the college. See CoSW Faculty Hiring Protocol for more information **full details on faculty posting and hiring process can be found on CoSW’s Faculty Hiring Protocol**

ii. Full-time faculty are invited to participate in the university-wide New Faculty Orientation, which occurs in August and January each academic year.

iii. CoSW New Faculty Orientation (NFO) is slated to take place bi-annually with unique exceptions on out of cycle faculty and administrative appointment hires as needed.

1. During NFO, Human Resources covers:

Human Resources policy and procedure overview

Administrative and governing regulations for faculty

Leave types and protocols for submission

Benefits eligibility and parameters

Additional wellbeing resources

Other areas also covered during NFO include

Academic and Student Affairs

Faculty Advancement

Centers and Labs

Strategic Operations

Business Office

Wellness

Facilities

Information Technology

IV. STEP 4: Position End/ Separation

A. For Permanent Staff

i. Formal notice of resignation is required from permanent staff positions. UK’s Separation from Employment policy requires two weeks’ notice for non-exempt employees and four weeks’ notice for exempt employees.

1. Formal resignation is sent to CoSW HR directly or via the employee’s supervisor/ manager.

2. CoSW HR initiates the offboarding process depending on type of resignation (e.g., whether the employee is leaving UK altogether or just transferring to another college/dept within the university).

ii. A separation is an individual no longer employed at the University of Kentucky. For complete separations:

1. CoSW HR fills out a Separation Sheet with employee’s information; supervisor and employee sign; then it is sent to CoSW Payroll for processing along with pertinent paperwork.

iii. For department transfers:

1. CoSW HR provides CoSW Payroll office with notice re: last date worked so payroll knows when to stop pay on behalf of our college.

iv. CoSW HR follows up with departing employee on:

1. Benefits consultation for exiting employees

2. Equipment return

3. WildCard ID and key access returns

4. Contact information for various departments on any pending/relevant items: such as payroll, business office (open PRs, reimbursements, pro-card return, final pay, etc.).

5. Voluntary exit interview for employee (college personnel files only)

B. For STEPS Employees

i. Notice is not required but welcome and dependent on how much time the employee/ supervisor wants to leave as the closing out period.

ii. CoSW HR contacts the STEPS office for official offboarding process (as this is done through their office same as their hire).

iii. CoSW HR ensures position manager/ supervisor fills out the STEPS Performance Evaluation outlining review of employee’s performance during their tenure in the position.

iv. CoSW HR follows up with departing employee on:

1. Equipment return

2. WildCard ID and key access returns

C. For Student Employees

i. Notice is not required.

ii. Assignment end is usually based on longevity of project or if the student was employed on a semester/academic year basis.

D. For PTIs

i. Notice is not required.

ii. Assignment longevity is based on semester/ course load.

E. For full-time Faculty

i. Notice is required based on their title series in accordance with Administrative Regulations Affecting Employment .

ii. CoSW HR Manager is notified and works with departing employee to arrange an optional exit interview. Guidelines on questionnaire are currently distributed by UK’s Office of Faculty Advancement (OFA). **Note that the exit interview process is currently under review and the exit interviews could involve the CoSW’s Associate Dean of Faculty Advancement moving forward**

iii. CoSW HR follows up with employee on:

1. Benefits consultation

2. Equipment return

3. WildCard ID and key access returns

4. Contact information for various departments on any pending/relevant items: such as payroll, business office (open PRs, reimbursements, pro-card return, etc.)

16.a. Human Resources: Corrective Action

SuperVision: All supervisors at CoSW are required to complete the SuperVision Program if they are to supervise student employees, PTIs, faculty, staff or STEPS employees.

7 To sign up for SuperVision, please contact the CoSW HR Manager

7 Note that the program takes a few months to complete due to the availability of instructor-led courses. It is not required that it be completed prior to assigning an employee supervision duties; nevertheless, supervisors should begin training and schedule out their courses immediately after receiving access

Supervisors are responsible for the delegation of workload, performance tracking, training (when applicable), mentorship, guidance, and accountability of their direct employee reports.

In the event of a situation that will require conversations with the employee based on performance, behavior in the workplace, or any of the reasons cited in the university’s HR Policy and Procedure #12 - Separation from Employment, it is recommended that the supervisor reach out to the CoSW HR Manager for consultation on how/if to implement Corrective Action.

Corrective Action (CA) processes are situation based and the way to address them will vary. Many factors play into the approach the supervisor should take when considering formal conversations with their direct report. It is important to note that all CA processes MUST be administered with the guidance of the CoSW HR Manager OR UK’s Office of Employee Relations (UK ER). Supervisors should not perform any of the CA processes on their own/ without consultation from these departments.

Prior to contacting Human Resources, please consider:

7 Initiating conversations to address the issue(s) with your employee directly

7 Citing evidence to back up the issue(s) such as: Directives/assignments/deadlines related to the subject that took place on university channels (e.g., slack/project management. boards, Teams, Email)

Meetings/conversations related to the issue (reference time or date they took place + any backup notes)

Employee MJRs/primary job responsibilities and how they relate to the issue(s) at hand UK HR Policy and Procedure and how it relates/ties into the issue(s) being discussed

7 Granting your employee an opportunity to respond or share their thoughts on the matter(s) and documenting outcome

Should the issue(s) with the employee be complex, ready for the next step due to lack of improvement (see prior suggestions), or unique in nature, it is advised that you reach out to the CoSW HR Manager for guidance on next steps. Should you wish not to consult HR within the college, you are always welcome to reach out to UK’s Employee Relations directly for advice.

Please note that if you decide to communicate with UK ER directly, any documentation referencing administered CA process/situation outcome MUST be turned in to CoSW HR for the employee’s personnel file.

Tips for Supervisors on Initiating Conversations:

7 Setting: select an appropriate time and place to address problems (e.g., setting up a formal meeting either in person or virtually to discuss)

7 Only involve the necessary parties. (e.g., if the issue is with a single employee, do not address the issue(s) at a team meeting/publicly)

7 Approach the employee with clarity on what the issue(s) is/are

7 Reference appropriate communication(s) on the subject (as outlined above) to support your claim(s)

7 Cite the appropriate UK HR Policy and/or UK CoSW policy when applicable

7 Have documented and structured follow-up to the conversation in writing—even if the employee is not yet officially on CA. This will serve as dated documentation and could potentially need to be referenced down the road should the issue persist or grow

Reach out to CoSW HR Manager immediately If:

7 The employee has referenced a potential health or ability issue as reason/contribution to their performance/behavioral issue (this could potentially fall under protected classes such as Family Medical Leave or ADA Compliance)

7 The employee cites personal issues as contributor/reason for their performance/ behavioral issues

7 The conversation between the employee/ supervisor escalates and becomes disrespectful or aggressive in tone **if this happens, end the conversation immediately and reach out to HR**

A reminder to approach these discussions professionally, in an organized fashion, and to grant the employee an opportunity to respond to the matters being addressed.

16.b. Faculty Distribution of Effort (DOE)

I. DOE Definition

This workload of CoSW faculty is encapsulated in the Distribution of Effort (DOE) forms, which will be completed and finalized at the outset of each contract period. The workload is defined as professional activities and responsibilities related to teaching, research, interacting with students, lecturer, clinical social work supervision and/or care, institutional and professional service, service to the community (e.g. general public), and professional development.

Per Administrative Regulation 3:8, individual faculty workloads (be they regular-, special-, clinical-, or research-title series; or adjunct series) are determined by CoSW administrative personnel, in collaboration with faculty.

II. Areas of DOE

A. Instruction

i. Definition This category includes instructional activities for academic credit courses applicable toward a post-secondary degree, certificate, or professional training in an academic program or field of study. The courses are offered through a regular educational unit. It is important to recognize that teaching workload cannot be measured solely by the number of courses or credit hours taught, although these are a prime consideration in that determination. Other activities that may not be covered in the instruction area include course development (for which one is not otherwise compensated), clinical supervision, academic advising, etc.

ii. Allocation In general, a three-credit hour course will constitute 12.5% of DOE allocation. Teaching loads vary by title series. Teaching loads assume ACTIVE participation with identifiable outcomes in other areas (e.g., research, etc.) designated in the DOE.

iii. Change Requests All requests for teaching workload reassignments shall be initiated by the faculty, in writing, to the Associate Dean

for Academic and Student Affairs (ADASA). These requests should be made within one week of the dissemination of the faculty teaching assignment and should include a rationale for the request.

B. Research

i. Definition Research, which entails research activities funded from regular departmental accounts; individual scholarships; research and development activities funded by federal and non-federal agencies and organizations; gifts in support of research missions or initiatives; activities separately budgeted and competitively awarded by the institution through an internal allocation of institutional funds and other forms of research. Individual research efforts such as those leading to publication and/or presentations are also included here.

ii. Expectations For faculty with research allocation in their DOE, an active, productive research program is an expectation. This expectation should be actualized in measured, observable ways. These ways entail publications in refereed national or international journals, multiple scholarly presentations at national or international meetings, significant contributions to leading student research teams, and/or successful applications for external funding.

iii. Allocation The continuation of workload assignment for research activity in subsequent semesters will depend upon the extent to which the research activity is productive. Unless supported by external funding sources, research workloads greater than 40% of DOE will require prior approval of the Dean.

iv. Tenure Track Tenure-track faculty shall receive sufficient time to establish their research agenda, as evidenced by grant writing, data generation, publication, establishing collaborations, or other work products appropriate to their research trajectory.

C. Service

i. Definition Service is fundamental to the core mission and consists of professional support provided to CoSW, the University, the community and/or the profession. Service to CoSW includes the expectation of membership on CoSW committees described in the Administrative and Faculty Governance by-laws.

ii. Allocation Based on performance goals and deliverables, faculty members will collaborate with their Associate Deans, and subsequently the Dean, to determine DOE service allocations. Service DOE allocation will vary by faculty member and not all faculty members will have service allocations. It is pertinent to note that the service must have a broad professional service; some service responsibilities, while notable, may not be appropriate for DOE allocation. Service attributed to DOE allocation should be significant in scope. Assessment of DOE service allocation will be based on a qualitative evaluation of a faculty member's past service productivity, the potential of the proposed services, or the potential to revitalize the faculty member’s service record.

D. Administration

i. Definition: Activities in which the faculty member provides significant administrative support and management direction for an administrative unit within the University structure. Including responsibilities such as associate or assistant provost, college dean, associate dean, assistant dean, department chair, division chief, or center director.

E. Professional Development

i. Definition: Activities that provide the faculty member with opportunities for professional growth and development. Excluded are civic, religious, social, political and other such activities in which the faculty member may participate as a citizen.

III.Effort Planning System

A. Definition: The Effort Planning System (EPS) is a web-based application designed to support dialogue between the faculty supervisor (chair, school director, or other academic director) and the faculty member when completing the annual DOE. (A.R. 3.8)

B. Workflow:

i. Initiation

ii. Educational Unit Approval

iii. Faculty

1. Comments to Educational Unit Administrator for possible adjustment

2. Faculty Signature

iv. Multidisciplinary Research (MDR) Center Approval (if applicable)

v. Dean Approval

vi. Print for Standard Personnel File

IV. Annual Timeline

A. DOE’s are initiated and routed for Educational Unit and Faculty approval during the summer period.

B. DOE’s must complete the approval process prior to the University deadline in early October.

16.b.r. Faculty Distribution of Effort (DOE) Resources

University of Kentucky: College of Social Work: Workload overview DOE

University of Kentucky: College of Social Work: DOE Completion Instructions

16.c. Faculty Distribution of Effort (DOE) Workflow

16.d. Research Course Buyouts

What Is a Research Course Buyout?

A research course buyout allows a faculty member to be released from teaching a course by using external grant funds to cover a portion of their salary.

Why Do We Allow Course Buyouts?

CoSW encourages faculty to pursue external funding and supports this via “first dollar in” approach. In essence, this approach gives faculty credit towards a release before requiring them to cover internally funded research effort.

Standard Buyout Rate

As of July 1, 2025, the standard buyout rate for one course is 15% . That means a faculty member would need to cover 15% of their academic year (AY) salary.

Exceptions to the 15% standard rate are extremely rare. An exception would be considered based on sponsor restrictions and/or other strategic budget considerations.

Procedures for Requesting Research Course Buyouts

Research Course Buyout requests MUST be requested via the CoSW Pre-Award College Support Request Form, which is completed during the CoSW Proposal Submission Protocol. This protocol is managed by CoSW Research Project Manager, Rachel Jewell.

Please note that if the potential research course buyout is NOT indicated via the proposal development process, the buyout request may not be able to be honored.

First Dollar In Research Course Buyout Example

Here is an example of how the approach works: Let’s say Dr. Dollars has a base salary of $100,000

annually and has a distribution of effort that reads as follows:

Research (Internally Funded) = 40%

Instruction = 50%

Service = 10%

At the beginning of the academic year, Dr. Dollars is awarded an external grant that includes $15,000 toward their base salary. Now, this award should shift Dr. Dollars’ DOE to read as follows:

Research (Internally Funded) = 25%

Research (Externally Funded) = 15%

Instruction = 50%

Service = 10%

In this example, Dr. Dollars would NOT be granted a release because they have not covered their internally funded research time.

Because of the “first dollar in” approach, CoSW allocates Dr. Dollars’ DOE as follows:

Research (Internally Funded) = 40%

Research (Externally Funded) = 15%

Instruction = 37.5%

Service = 7.5%

As indicated in this allotment, Dr. Dollars’ is credited with an ADDITIONAL bank of research effort, which brings down the effort associated with instructional time. Thus, Dr. Dollars’ is credit with a research course buyout.

Questions

If you have questions about a research course buyout, please contact Rachel Jewell, CoSW Research Project Manager.

17. Overload Assignments

I. Overview

Consulting and Overload Assignment

(Administrative Regulation 3:9) — The University of Kentucky recognizes that there are instances where staff and faculty may enrich the University by appropriate involvement with external consulting activities or an employee is the most appropriate person to undertake a specialized internal assignment that would otherwise necessitate employment of an additional individual.

The College of Social Work (CoSW) will evaluate consulting and overload assignments based on Administrative Regulation 3:9. Both consulting and overload assignments should not interfere with the fundamental responsibilities of a faculty or staff to meet regularly assigned duties and obligations. For faculty this also includes being available to students and colleagues., which are normally expected of a full-time faculty employee. The dean and Provost have the authority to limit external consulting and overloads assignments when necessary to meet the college’s commitments.

If an overload/ consulting assignment is disapproved by an official of the university, this individual is obligated to verbally notify the faculty/staff, upon request, with an oral statement of the reason for the decision. If a consulting or overload assignment is extended past the fiscal year end date, June 30th, a request will need to be resubmitted for the following fiscal year. Please refer to AR 3:9 for limitations on maximum days consulting is allowable.

If the internal overload assignment is to be compensated from sponsored project funds, approvals from the principal investigator for the sponsored project and the Director of the Office of Sponsored Projects Administration also must be obtained prior to final approval by the dean of the college or the head of the administrative/operating division who will be administratively responsible for the employee's overload assignment.

II. Faculty Specific Items of Note

A. Faculty and staff must avoid any situations in

which their involvement may conflict, or appear to conflict, with their university’s duties and responsibilities (see AR 7:2)

B. For faculty consulting assignments, compensation above the individual’s regular university contract shall be negotiated with the Dean and employee, and approved by the Provost. There are limitations to how much compensation can be provided for overload assignments.

C. Approval will never be granted for a blanket authorization to consult. Each submission of consulting should provide specific details about the consulting assignment, and compensation.

D. Faculty should submit their overloads/ consulting assignment through MyUK, and each submission will flow to the Dean of the college, and then Provost for approval.

E. If the CoSW identified an overload assignment is necessary, a Purchase Request (PR) will need to be submitted by the supervisor of the employee or a delegate of the supervisor.

F. If another department/college would like to initiate an overload, the faculty employee should submit a Faculty Overload Form through myUK and NOT submit a PR as CoSW is not financially obligated to pay the assignment’s compensation.

III. Staff Specific Items of Note

A. Staff employee’s supervisor (or delegate of supervisor) will submit a PR to initiate the overload request.

B. If another department/college would like to initiate an overload, staff employees should work with supervisors to initiate approval.

i. Do NOT submit a PR as CoSW is not financially obligated to pay the assignment’s compensation.

C. Consulting responsibilities will be carried out on vacation leave, weekends, evening, or times when an employee is not expected to carry out responsibilities of the position held at CoSW.

D. The overload assignment must clearly be beyond the scope of specified duties (in MJRs) that are performed during working hours.

E. The assignment is typically outside the CoSW, in which the employee is regularly assigned (exception is made for teaching of a night or extension course or preparations and/or grading of class materials).

F. Performance of overload/consulting activities is performed outside working hours (An exception is made for teaching. Working hours will be adjusted to make up the time).

G. The assignment is of a special and infrequent nature therefore making it unfeasible to hire a temporary employee to perform the assignment.

H. Serves in the best interest of the college and university.

I. Any compensation is limited to the hourly rate of the regular assignment unless covered by a fee schedule (which is approved by the Provost).

i. For exempt employees, it would be their true annual salary divided by 2080.

J. Total overload assignments cannot exceed 20% of the employee's annual salary for that year.

IV. Procedure for CoSW Overload Assignment Request

A. All supervisors or their delegate should submit a personnel PR through the Smartsheet Purchase Request portal

i. If Staff, ensure to attach a completed Internal Overload Form. (Note: FACULTY DO NOT NEED THIS FORM ATTACHED).

B. Once the PR has been fully approved, the Administrative Business Officer (ABO) will be notified by Account Manager (AM) to add the overload to the Cost Distribution form that commits the overload on the budget.

C. If Faculty overload submission:

i. The faculty is required to submit an overload form through MyUK. Enterprise Services Faculty Overload Form

ii. Ensure to select “Internal Overload” and fill out the corresponding fields.

iii. Attach any pertinent documentation justifying the overload assignment.

iv. After this has been submitted the overload form flows to the Dean and Provost office for approval. Once returned, send a screen shot of approvals to Coswpayroll@uky.edu to initiate payment.

D. If Staff overload submission:

i. Once the PR is fully approved, it will flow to the Payroll Office to initiate payment. No further action is required.

V. Procedure for Faculty Consulting

A. The faculty should notify the CoSW Dean by scheduling a meeting or by email to discuss consulting activities.

B. Prior to the discussion or included in the email, a formal proposal should be outlined with compensation details included. Ensure that you are meeting the length of consulting assignment and compensation outlined in AR 3:9

C. Once verbal/written approval has been received from the Dean confirming appropriateness of the consulting activity, the faculty employee should submit overload form through MyUK Enterprise Services Faculty Overload Form

D. Ensure to select “External Overload.”

E. Select the appropriate expectation of monetary compensation.

F. Hit continue and fill out all appropriate fields with information of the consulting activity.

G. Attach any pertinent documentation for the consulting activity.

H. Hit “Check” to ensure that you haven’t missed any required fields.

I. If requirements have been fulfilled, select “Submit to Workflow.”

J. The overload for consulting will then flow to the Dean and Provost for approval.

i. If approved, you can begin the consulting activity during the specified duration on the submission.

ii. If rejected, please reach out to the individual who rejected the overload for further information.

Please note: Only the faculty employee, Dean, and Provost office can view overload submissions.

VI. Procedure for Staff Consulting

A. If outside working hours and there isn’t a conflict of interest with University, the staff employee does not need to take any action to proceed with the consulting activity.

i. It may be in the employee's best interest to consult with the Dean/ ADoF if there are questions related to a potential conflict of interest.

17.R. Overload Assignments Resources

Office of Sponsored Projects Administration Conflict of Interest

Administrative Regulation 3:9 Consulting and Overload Employment

Human Resources Policy and Procedure #30 Compensation Administration

Administrative Regulation 7:2 Financial Conflicts of Interest in Research

Office of Research Integrity Conflict of Interest Q&A

18. Faculty Summer Assignments and Other College

I. Overview

Summer Assignments procedure provides guidelines and policies related to summer salary payments for faculty, specifically to support faculty compensated for research conducted during the summer term (May 16- August 15). Policies are covered in administrative regulations (ARs) that address compensation eligibility, distribution of effort, and faculty payments for research activities outside of the regular academic year. Faculty members engaging in research assignments or compensated research over the summer may refer to these administrative guidelines for eligibility, procedural requirements, and documentation. See the related regulations and policies section for more information.

a. Summer supplements are for 9-,10-,11-month faculty.

b. Summer is considered one session, no longer than 4–8-weeks.

c. Faculty cannot be paid more than 1/9th, 1/10th, 1/11th (based on their appointment term) of their true annual salary for each month during the summer term.

II. Items to note

a. In collaboration with the Business Office, faculty are required to keep a record of effort to be paid over the summer term on sponsored projects.

b. To qualify for summer salary, a faculty must work both in the Spring and Fall semester of a given year.

c. Summer payments are entered on original assignment but are classified as “Summer” wage types when paid out.

i. If faculty is performing summer work through a department/college that is not CoSW, the CoSW will be responsible to add the payment on the regular assignment.

ii. An account number needs to be provided to the college in order to submit the payment.

d. Additional assignments during winter term are to be considered as an overload. Please refer to the Consulting and Overload SOP.

e. All summer payments will occur while the work is being performed, and not at the end or beginning of the summer term.

f. The CoSW is required to follow the Uniform Guidance issued by the federal government, the following rules apply to all funding sources:

i. Annual base salary equals X

ii. Annual stipend equals Y

iii. Summer salary (Z) equals 1/9 of X (base salary only; or 1/10, 1/11 as appropriate). Total compensation equals X+Y+Z.

iv. The administrative stipend is not included in base when setting summer salary

III. Procedure Summer Research Payments

a. March of each fiscal year, the Account Manager (AM) will work with the Administrative Business Officer (ABO) to track all summer effort on sponsored projects.

b. Once all the research effort and available funding has been obtained, the ABO will reach out to each faculty with summer effort, and outline compensation to ensure alignment.

c. Once aligned, the ABO will send a final overview of the effort covered during summer, with funding to be paid out for each month on sponsored research projects to the ADoF.

Additionally, ABO will update the FY25 Cost Distribution sheet to ensure the payment is being reflected.

d. The ADoF will review the numbers for accuracy and add funding provided in the faculty’s offer letters and administrative appointments, as applicable.

e. Once finalized, ADoF will provide the Dean with final funding to be distributed and receive approval to coordinate payout with the Payroll office.

f. Once Payroll office receives the list to be paid out, they will add the summer salary to the regular assignment of the faculty, and classify the payment as one of two wage types:

i. Wage type 2340=Summer Research < 1/9th

ii. Wage type 2350=Summer Research > or = 1/9th

g. Retirement eligibility for summer research is based on the wage type selection.

i. If the total between summer research effort and administrative stipend is more than 1/9 of your true annual salary, retirement will be paid out. Payroll will select wage type 2350.

ii. If the total between your summer research effort and administrative stipend is less than 1/9 of your true annual salary, retirement will not be paid out. Payroll will select wage type 2340.

IV. Procedure for Summer Teaching Payments

a. Teaching during summer will be submitted by Program Directors through PTI form on the Smartsheet Purchase Request Portal.

b. Payment amounts and criteria are based on the CoSW’s PTI Instructor Rates.

c. Once the PR has been fully approved, it will flow to Payroll to process payment. Account Manager should update the FY25 Cost Distribution sheet, and notify the ABO.

d. Payment will be paid using wage type:

i. Wage 2320= Summer Teaching Flat Tax

e. Retirement will not be paid out for summer teaching when this wage type is entered.

V. Summer Administrative Payments

a. Each summer, the Dean approves 1-month of summer salary to be paid out for Program Directors.

i. These program directors are performing administrative work outside of their academic period.

b. Once all the research effort has been submitted to the ADoF, administrative stipends will be added to the final overview of summer assignment sheet to be sent to the Dean for final approval.

c. After approval is received by Dean, ADoF will notify Payroll to process payments using wage type:

i. Wage Type 2230-Faculty Admin

ii. Wage Type 2395-Summer Admin w/ Benefits

d. Retirement eligibility for summer administrative stipend is based on the wage type selection.

i. If the total between summer research effort and administrative stipend is more than 1/9 of your true annual salary, retirement will be paid out. Payroll will select wage type 2395.

ii. If the total between your summer research effort and administrative stipend is less than 1/9 of your true annual salary, retirement will not be paid out. Payroll will select wage type 2230.

VI. Other Faculty Payouts:

a. Winter Intersession Payments

i. Winter Intersession payments are for faculty who are working during December/January and paid by overload.

ii. The Program Director will need to submit a personnel OVERLOAD form for faculty through the Smartsheet Purchase Request Portal.

iii. Once the PR has been fully approved, the “Requestor” will need to submit a faculty overload form through MyUK Enterprise Services Workflow Faculty Overload Form.

Wage type-1010 Monthly Salary

iv. Once the form has been submitted and fully approved by Dean and Provost, requestor should send a copy of the fully approved workflow to coswpayroll@uky.edu

v. Once approval of workflow has been received by Payroll, they will facilitate payout.

b. Lump Sum Payouts

i. Faculty receiving awards or being paid for course development, will need an operating form submitted on the Smartsheet Purchase Request Portal.

ii. In addition to checking for correct account number, category (G/L), required documentations, and justification, L1 Account Manager should ensure to select “Payroll” has the payment type.

iii. The Account Manager should update the FY25 Cost Distribution sheet and notify the ABO.

iv. Once the PR is fully approved, it will flow to Payroll to facilitate payment with wage type:

1. Wage Type 2270-Lump Sum Payment If lump sum amount is greater than 1/9 of pay, retirement payout will need to be paid out.

c. Wethington Awards

i. Wethington awards are calculated based on salary savings and course buyouts.

ii. Each April, ABO will send the ADoF salary savings from faculty.

1. Salary savings is effort/ FTE that would have been covered by the college, if the faculty did not have effort on the grant.

iii. Salary Savings will be reviewed by the ADoF, and sent to the Dean for final approval.

iv. Once approval has been completed, ADoF will notify ABO to add to the FY25 Cost Distribution sheet, and Payroll to facilitate payment.

Wage Type: 2175 Wethington Award

Note: retirement payout will not be paid out.

18.R. Faculty Summer Assignments and Other College Payouts Resources

Office of Faculty Advancement Summer Assignments SOP

Office of Faculty Advancement Policies and Procedures

Appendix A Establishment of E-Accounts for Sponsored Projects

Purpose:

To ensure accurate financial tracking, compliance with University of Kentucky accounting conventions, and adherence to sponsor requirements, all externally funded research and sponsored projects must be assigned a distinct e-account.

Policy Statement:

An e-account shall be established for any sponsored project that:

7 Has been formally awarded by an external sponsor and set up by the Office of Sponsored Projects Administration (OSPA), or

7 Requires tracking of expenditures prior to the formal award notice, provided that the Principal Investigator (PI) and College leadership authorize an advance e-account with the understanding that the College assumes financial responsibility should the award not be executed.

Conditions for Establishing an e-Account:

1. Awarded Funding: An e-account is required once an external sponsor (federal, state, industry, or foundation) has committed funds to a research project, contract, or cooperative agreement.

2. Advance Spending: An e-account may be established in advance of the award when expenditures must begin prior to final execution and the College is willing to guarantee costs if the award does not materialize.

3. Project Uniqueness: Each sponsored project, renewal, or supplement will receive a distinct e-account to ensure separate tracking of costs, reporting, and compliance with sponsor terms and conditions.

4. Compliance: Federal regulations (Uniform Guidance, 2 CFR 200), UK accounting convention, and sponsor requirements mandate that sponsored funds be tracked independently from internal College or University funds.

When an e-Account is Not Required:

7 Projects supported exclusively by internal UK funds (e.g., seed funding, startup allocations, or discretionary resources) that do not require sponsorspecific reporting.

7 State or University initiatives managed through existing University accounts unless otherwise directed.

Responsibilities:

7 The PI is responsible for requesting the establishment of an e-account through Research Project Manager (who notifies CGS/OSPA/Account Manager) when an award is received or when advance spending is needed.

7 Extensions of an E-Account will be requested through the Account Manager to CGS. CGS will need a budget for any newly requested funds. If it will just be an extension of funds already provided, this needs to be clearly stated.

7 The Business Office ensures compliance, initiates setup, and monitors expenditures for accuracy and allowability.

Appendix B Purchase Request System

Overall Concept and Approach

The CoSW Purchase Request Protocol will be administered by the CoSW Purchase Request System (PRS). The PRS entails an automated workflow with action points that move a purchase through the flow. Advancing the request is based on status changes/updates.

Foundational Assumptions

The purchase request process is delineated on the foundational assumption that ALL budgets are entered into the operating system BEFORE the first day of each fiscal year.

CoSW Accounts

CoSW accounts are individual pots of money established for a specific purpose.

Accounts are organized by CoSW Fund Grouping categories. These categories represent specific activities, objectives, restrictions, or regulations associated with the account. It is pertinent to note that CoSW Fund Groupings have an intended use or purpose and may have spending restrictions imposed by donors, sponsors, federal or state requirements, or the University.

CoSW Fund Grouping Categories

There are 8 CoSW Fund Grouping categories:

State Funds Accounts (1012*): These funds primarily consist of tuition and fee revenue collections and State General Fund appropriations. State funds are used to support the academic programs and the general operating expenses of the unit.

Restricted-Private Gifts (121*) Funds that are restricted to the contract of the donor. Some of which are considered a special fund whereby the principal is held for investment and the interest earned on the principal is spent as directed by the donor. Does not include scholarships.

Self-Supporting Fund Accounts (1013*): Funds generated by revenue from an established revenue enterprise. A revenue enterprise is a separately organized unit or activity that exists

predominantly to sell products or services on a continuing basis and is managed essentially as a self-supporting business. CoSW revenue enterprises generally support the instructional, research, or public service activities of CoSW. An example of a revenue enterprise is Continuing Education (CE). The goal is to break even with expenses and revenues each fiscal year.

Sponsored Projects Fund Accounts (304* or 32*): Restricted funds received from Federal, State, or other governmental agencies or private organizations that are provided on a contractual or grant basis with the restriction that the funds be used for a specific purpose.

Scholarship Accounts (121*): Funds used to support a student's education, awarded on the basis of academic or other criteria described within a donor contract. Some of which are special funds whereby the principal is held for investment and the interest earned on the principal is spent as directed by the donor.

Renovation Fund Accounts (1012*): Fund account established for the renovation (to include updates) of physical and digital infrastructure.

Discretionary Fund Accounts (121*): Financial Resources allocated for expenses that, while not essential to the university’s core instructional, research, and public service mission, support and enhance its overall objective. These funds offer the college flexibility to cover cost that are necessary and reasonable but not permissible under other funding sources.

Agency Fund Accounts (112*): Funds that are not from state appropriations or federal government. They are used for student and professional organizations.

A full list of current CoSW accounts is captured via the CoSW Chart of Accounts and Charge Rules (CACRs). CACRs include a complete list of all CoSW financial accounts, personnel involved with overseeing and authorizing expenditures on accounts, and a brief description of charges that should be made to the account.

CoSW Individual Account Structure

The individual account structure refers to the way a CoSW account is organized. To ensure clarity, each CoSW account includes three components. The components are as follows:

A. Primary Account Name:

i. Primary Account Budget Allocation

B. Secondary Account Name

i. Secondary Account Budget Allocation

B. Line Item Name:

i. Line-Item Budget Allocation

ii. General Ledger Number

iii. General Ledger Classification Description

vi. Sponsored Class

v. Sponsored Class Description

Please note that each account included in the CoSW Chart of Accounts and Charge Rules will adhere to this structure.

Example1

CoSW is home to a Doctoral of Social Work (DSW) program. The DSW program is housed under the CoSW. Let us pretend that the DSW program wanted to participate in a student recruitment event. The example below illustrates an example of the DSW account would be structured, and the relevant line-item information associated with budgeting for a recruitment event.

A. Primary Account Name: College

i. Primary Account Budget Allocation: $1,000,000

NOTE: This means that the Social Work account is allocated a budget of $1,000,000.

B. Secondary Account Name: DSW

i. o Sub Account Allocation: $225,000

NOTE: This means that the DSW program account is allocated $225,000 of the $1,000,000 Social Work budget.

B. Line Item Name: Recruitment

i. Line-item Budget Allocation: $200,000

1 Allocations included throughout this document are for example/illustration purposes ONLY and do not reflect actual budget allocations.

NOTE: This means that of the $225,000, the DSW program has allocated $200,000 to recruitment.

ii. Line-Item Number: 424

iii. General Ledger Number: 530127

vi. General Ledger Classification: Exhibit and Seminar Fees

v. General Ledger Description: Payment for exhibit fairs for recruitment, marketing or community education

vi. Sponsored Class: E532999

v. Sponsored Class Description: Cost Accounting Services (CAS) Services

As illustrated in this example, the College account is the primary account name. The DSW program rolls up to the College primary account because the DSW program is housed under CoSW. So, of the $1,000,000 budgeted for the Social Work account, $225,000 is allocated to the DSW program. Now, based on the presented information, the DSW program is set to allocate $200,000 of the budget to a recruitment event.

The general ledger (GL) number, description, sponsored class, and sponsored class description is information that the CoSW Business Office uses to track finances. GL information helps track purchase categories, purposes, etc. Sponsor class information helps track and organize expenses used for financial reporting at the university.

Technical Procedure

List of User Roles

There are an array of user roles that may be involved with each submitted PR. While not every role will be involved with every PR, it is pertinent to define each role at the outset of the process. NOTE: Back-up roles are not included in the table below.

User Role Description

Requestor An individual who identifies a need for a specific good or service and formally communicates that need through the Purchase Request (PR).

Level 1 Approver Business Office Account Manager ensures the request is fiscally responsible and reviews supporting documentation for correctness.

Level 2 Approver A programmatic approver or an individual with budgetary authority over a specific account verifies that a purchase aligns with the account’s goals and objectives and ensures the cost is reasonable and appropriate.

Level 3 Approver Dean (or assigned delegate) ensures appropriateness of a request that is >= $5,000 in cost.

Purchaser Individual responsible for procuring goods and services at the best value for the college’s operations. This individual is an expert at purchasing policies.

Receiver An individual responsible for accepting and documenting all goods delivered to their designated building (POT or Coldstream).

Inventory An individual responsible for tracking, documenting, and managing purchased assets to ensure proper recording, storage, and compliance with institutional inventory policies within the purchase request process.

Item Recipient An individual who is responsible for picking up the item(s) (typically, this would be the requestor of the PR).

Phase 1: Initiation Phase

Brief Description. Phase 1 entails the requestor accessing and submitting the purchase request form. Prior to beginning Phase 1, the requestor should review and understand the following:

CoSW Purchase Request Form

CoSW Purchase Request Tip Sheet

Each PR shall only include one item or purchase transaction

Step 1. Requestor accesses, completes, and submits the CoSW Purchase Request (PR) Form.

Once submitted, the requestor receives an automated email indicating that their request has been received, and the PR goes through an iterative check associated with assessing budgetary constraints and compliance. This check compares information from the PR against budget information pre-loaded into the CoSW Purchase Request System at the beginning of the Fiscal Year (or grant budget project period, as applicable).

NOTE: Upon initiation, ALL PRs are assigned a tracking code. This code follows the PR throughout the workflow process and will be used to confirm/ affirm and support recon processes.

Component 1. Two letters identifying prime account.

Component 2. Two letters identifying the subaccount name.

Component 3. Three letters identifying line-item.

Component 4. Six numbers identifying GL code.

Component 5. Numeric four-digit tracking number (randomly assigned).

Example

As an example for what a tracking code would like, let us revisit the previous DSW example. Recall, here is what the individual account structure looks like:

Primary Account Name: College

• Primary Account Budget Allocation: $1,000,000

Sub Account Name: DSW

• Sub Account Allocation: $225,000

Line-Item Name: Recruitment

• Line-item Budget Allocation: $200,000

• Line-item Number: 424

• General Ledger Number: 530127

• General Ledger Classification: Exhibit and Seminar Fees

CO indicates that this charge request is associated with the College of Social Work primary account.

DS indicates that this charge request is associated with the DSW secondary account

• General Ledger Description: Payment for exhibit fairs for recruitment, marketing or community education

• Sponsored Class: E532999

• Sponsored Class Description: Cost Accounting Services (CAS) Services

Based on this information, the PR tracking code would be as follows: CO-DS-REC-530127-1092. This breakout indicates:

REC indicates that this charge request is associated with the recruitment line item.

This is the six-digit general ledger number.

Tracking codes for components 1 – 3 can be found here.

During Phase 1 – Step 1, the system administers a funding balance check.

Check #1. The system checks the line-item account balance for available funding.

If the funding is available, the system automatically advances the PR to Phase 2 and the PR is considered AWAITING LEVEL 1 REVIEW.

If the funding is NOT available, the PR is automatically returned to the requestor with an email indicating insufficient funds. At this point, the PR is considered REJECTED.

Phase 1 Statuses

Status 1A Status 1B

AWAITING LEVEL 1 REVIEW REJECTED

This is a four-digit number randomly assigned by the CoSW PR System.

IF a PR is designated as Status 1A: AWAITING LEVEL 1 REVIEW, the PR is considered active, not approved, and with the Level 1 Approver.

IF a PR is designated as Status 1B: REJECTED, the PR is closed.

Phase 2: Review

Brief Description. Phase 2 involves multiple levels of authorization to ensure compliance with financial policies and audit protocols. Every submitted PR will receive at least two (2) reviews/approvals prior to advancing to Phase 3.

Based on selections indicated during Phase 1 (CoSW PRS Form completion), PRs are automatically designated into one of the following CoSW Account Groupings:

• State Funds Account

• Restricted-Private Gifts Funds

• Self-Supporting Fund Accounts

• Sponsored Projects Fund Accounts

• Agency Fund Accounts

• Scholarship Fund Accounts

• Renovation Fund Accounts

• Discretionary Fund Accounts

For a complete list of all accounts, and their appropriate CoSW Account Grouping, please see the CoSW Chart of Accounts and Charge Rules (CACRs).

For each account, no matter the category, Level 1 and Level 2 Approvers will be identified at the time an account is established. For protocols associated with establishing accounts, please see the CoSW Business Manual

Level 1 reviews are always conducted by the Business Office Account Manager (BOAM).

Level 2 reviewers are individuals who have been delegated budget authority over an account based on the nature of their position or someone within Business Office leadership.

Level 3 Approver will be assigned to any request greater than or equal to $5,000.

For a complete list of account Approvers please see the CoSW Account Approver List

The prescribed workflow for each account is as follows:

CoSW Account Groupings and Approvers

Step 1. PR routes to Level 1 Approver (BOAM) to verify the following statements:

1. PR has supporting documentation necessary to complete payment.

2. Justification is both reasonable and appropriate.

3. Vendor selection aligns with University of Kentucky Purchasing policies or sponsored guidelines.

4. As applicable, supervisor’s approval was obtained.

5. Accounting information is correct for item/ service.

6. Request/Purchase is allowable.

If Level 1 Approver indicates NO to any of the statements #1-5, the PR is automatically returned to the requestor with an email indicating insufficient verification at Phase 2 – Step 1 and Level 1 Approver’s comments/reasoning. At this point, the PR is considered REJECTED, NEEDS EDITS5

If the Level 1 Approver indicates NO to statement #6, (i.e., the PR is deemed unallowable), the PR is automatically returned to the requestor indicating that the purchase is not allowed at Phase 2 – Step 1. At this point, the PR is considered REJECTED.

If Level 1 Approver indicates YES to all statements, the PR automatically routes to Phase 2 – Step 2.

Step 2. Level 1 Approver verifies payment type and Purchaser for the PR.

Once the Level 1 Approver completes verification, the PR automatically routes to the Level 2 Approver. At this point, the PR is considered APPROVED BY LEVEL 1, AWAITING LEVEL 2 REVIEW.

Step 3. PR routes to Level 2 Approver to verify the following statements:

1. Justification is both reasonable and appropriate.

2. Request/Purchase is allowable.

If the Level 2 Approver indicates NO statement #1, the PR is automatically returned to the requestor with an email indicating insufficient verification at Phase 2 – Step 3 and Level 2 Approver’s comments/

reasoning. At this point, the PR is considered REJECTED, NEEDS EDITS4.

If the Level 2 Approver indicates NO to statement #2 (i.e., the PR is deemed unallowable), the PR is automatically returned to the requestor indicating that the purchase is not allowed at Phase 2 – Step 3. At this point, the PR is considered REJECTED.

If Level 2 Approver indicates YES to both statements, the PR automatically routes to one of the following phases or steps based on the amount ($) requested:

▶ For requests less than $5,000, the PR routes to one of three roles to make the purchase. The PR is now considered FULLY APPROVED, SENT FOR PURCHASE.

▶ For requests greater than or equal to $5,000, the PR routes to Phase 2 – Step 4. At this point, the PR is considered APPROVED BY LEVEL 1 & LEVEL 2, AWAITING LEVEL 3 REVIEW.

Step 4. PR routes to Level 3 Approver to verify the following statements:

1. Item/Service and request amount is appropriate.

2. Request/Purchase is allowable.

If Level 3 Approver indicates NO statement #1, the PR is automatically returned to the requestor with an email indicating insufficient verification at Phase 2 –Step 5 and Level 3 Approver’s comments/reasoning. At this point, the PR is considered REJECTED, NEEDS EDITS4.

If the Level 3 Approver indicates NO to statement #2 (i.e., the PR is deemed unallowable), the PR is automatically returned to the requestor indicating that the purchase is not allowed at Phase 2 – Step 4. At this point, the PR is considered REJECTED.

If Level 3 Approver indicates YES to both statements, the PR automatically routes to Phase 3. At this point, the PR is considered FULLY APPROVED, SENT FOR PURCHASE.

NOTE: Once a PR is designated as Status 2C: FULLY APPROVED, SENT FOR PURCHASE:

4 Level 3 review is required when a purchase is greater than or equal to $5,000, or it is a submission of a position.

5 For PRs deemed REJECTED, NEED

The estimated purchase amount will be encumbered against the available amounts for the Prime Account, Secondary Account, AND Line-Item.

The PR will route to the purchaser delineated by the BOAM during Phase 2 - Step 2. There are 3 purchaser roles to which a PR may be routed:

(1)

Purchaser

• PR routes to the Purchaser/Phase 3.

(2) Business Office Account Manager (BOAM)

• PR routes back to the BOAM. Examples include payments made via Budget Transfer/ Journal Voucher (i.e., internal to the University Payment types)

(3) Requestor

• PR routes back to the Requestor. Examples include payments via Concur Travel (e.g., per diem, employee mileage, baggage, parking, etc.).

Phase 2 Statuses

NEEDSEDITS

APPROVED BY LEVEL 1, AWAITING LEVEL 2 REVIEW

FULLY APPROVED, SENT FOR PURCHASE

IF a PR is designated as Status 2A: REJECTED, NEEDS EDITS, the PR is sent back to the requestor to modify/edit the request and/or append additional documentation. For this status, the PR will MAINTAIN the same PR Tracking Code. Once edits are made by the requestor, the PR will be resubmitted and route through the regular phases (i.e., start back at Phase 1).

IF a PR is designated as Status 2B: APPROVED BY LEVEL 1, AWAITING LEVEL 2 REVIEW, the PR is considered active, not approved, and with the Level 2 Approver.

IF a PR is designated as Status 2C: FULLY APPROVED, SENT FOR PURCHASE, the PR is sent to the appropriate purchaser (i.e., purchaser, BOAM, or requestor) outlined in Phase 2 – Step 2.

NOTE for Status 2C:

• If a PR is deemed Status 2C, and sent back to the REQUESTOR to make the purchase, the PR will be designated Status 5A: FULLY EXECUTED.

• If a PR is deemed Status 2C and sent to the

APPROVED BY LEVEL 1 & LEVEL 2, AWAITING LEVEL 3 REVIEW REJECTED

BOAM to make the purchase, the PR will be deemed Status 5A: FULLY EXECUTED.

• If a PR is deemed Status 2C and sent to the PURCHASER to make the purchase, the PR will continue in the workflow (i.e., Phase 3: Purchasing).

IF a PR is designated as Status 2D: APPROVED BY LEVEL 1 & LEVEL 2, AWAITING LEVEL 3 REVIEW, the PR is considered active, not approved, and with the Level 3 Approver.

IF a PR is designated as Status 2E: REJECTED, the PR is considered rejected and inactive.

Phase 3: Purchasing

Brief Description. Phase 3 involves payment for items/services. NOTE: Each PR shall only include one item or purchase transaction.

Each CoSW account has a designated purchaser. For clarity, these purchasers are assigned by grouping. Table 2 designates the primary and backup purchasers by account grouping.

Table 2. Primary and Back-up Purchasers, by account grouping.

CoSW Account Groupings and Purchasers

The key for purchasers for FY26 is as follows:

Purchaser 1 Jennifer Lyons

Purchaser 2 Megan Slucher

Purchaser 3 Carrie Taylor

Purchaser 4 Bryan Back

Step 1. PR routes to the appropriate Purchaser (based on Phase 2 – Step 2) to verify the following statements:

1. PR has supporting documentation necessary to complete payment.

2. Purchase price is within 10% of the approved/requested amount.

If the Purchaser indicates NO to statement #1, requestor receives an automated email indicating insufficient documentation at Phase 3 – Step 1. At this point, the PR is considered PURCHASING ON HOLD5.

If the Purchaser indicates NO to statement #2, the PR is automatically sent back to Phase 2 – Step 1 for re-review at the higher purchase price, and the PR is considered PURCHASE EXCEEDS APPROVED AMOUNT - ADDITIONAL REVIEW NEEDED.

If the Purchaser indicates YES to both statements, PR automatically routes to Phase 3 – Step 2. At this point, the PR is considered PURCHASING IN PROGRESS.

Step 2. Purchaser processes payment.

For non-personnel items/services, purchasers enter the following information into the PR system:

• Purchase Method (Procard, Supplier Relationship Management (SRM), Payment Request Document (PRD), Budget Transfer/ Journal Voucher (Internal to the University Payments types)

• Purchase date

• Final purchase price

Step 3. Verification that purchase is complete.

Once the final purchase price is updated, the Purchaser marks “Purchasing Complete” and the PR is considered PURCHASING COMPLETE. As it pertains to the CoSW PR, “Purchasing Complete” is defined as the payment for the good and/or service has been processed or an exchange of funds for items/services has occurred (it does not mean the item was delivered). At this point, the requestor receives an email indicating that their item has been purchased and, the Purchaser will upload any pertinent documentation (e.g., confirmation of payment).

Once the PR status reaches “Purchasing Complete”, the purchaser will confirm whether the good needs to be inventoried.

For all other funding accounts, if the amount of

the item listed on the PR is greater than $200, and has an expense classification of: 540358, 550080, 550130, and/or 540357, it will be stored on a separate report from the Sponsored Projects called College Inventory.

If, “Inventory Required” is designated, the PR will advance to Phase 4 and the PR is considered INVENTORY REQUIRED.

If “Inventory NOT Required” is designated, the PR will advance to Phase 5 and the PR is considered INVENTORY NOT REQUIRED - AWAITING CLOSEOUT.

NOTE: Purchasers will confirm if an item needs to be inventoried using the criteria established via the CoSW Inventory Protocol. That protocol can be found HERE .

Phase 3 Statuses

ON HOLD

EXCEEDS APPROVED AMOUNTADDITIONAL REVIEW NEEDED

IF a PR is designated as Status 3A: PURCHASING ON HOLD, the PR is sent back to the requestor to append additional documentation to the request.

IF a PR is designated as Status 3B: PURCHASE EXCEEDS APPROVED AMOUNT – ADDITIONAL REVIEW NEEDED, the PR is sent back to the Level 1 Approver (BOAM) at Phase 2 – Step 1 for review at the higher purchase price.

IF a PR is designated as PURCHASING IN PROGRESS, the Purchaser has reviewed the request and accompanying documentation and will initiate purchasing.

IF a PR is designated as PURCHASING COMPLETE, the Purchaser has completed all purchase transactions for the PR.

IF a PR is designated as INVENTORY REQUIRED, the Purchaser has completed all purchase transactions and the item(s) on the PR will need to be inventoried upon receipt.

IF a PR is designated as INVENTORY NOT REQUIRED, PR CLOSED, the Purchaser has completed all purchase transactions for the PR and no item(s) need to be inventoried. At this point, the PR is considered CLOSED and is awaiting reconciliation.

Phase 4. Inventory

Any property, and/or equipment purchased by any source of funding is required to be appropriately inventoried and reviewed on an annual basis by ITS Support. To facilitate an efficient and streamlined inventory process, CoSW will utilize a “central receiving” model by which all items needing to be inventories will be shipped to the following central locations:

Coldstream Location and Receiver: [ENTER NAME OR POSITION], 1648 McGrathiana Pkwy, Suite 400, Office [ENTER NUMBER], Lexington, KY 40511

Patterson Location and Receiver: Monica Burham, Office 606, 120 Patterson Drive, Lexington, KY 40508-0027

If a PR item is designated as “Inventory Required” the Inventory Receiver will get a Notification to Initiate Inventory. This will notify the Inventory Receiver to be aware of a pending delivery and the need to initiate the inventory process.

Once a delivery is received at the centralized location, the Inventory Receiver will update the status of the PR to “DELIVERY RECEIVED.” Once that designation is made, a notification will be sent to designated Inventory Personnel. See Designated Inventory Personnel List.

Once the designated Inventory Personnel receives the notification, they will retrieve the item from central receiving, and then take the following steps:

1. Enter item into the SWAT system.

2. Update PR system with status “ITEM IN INVENTORY.”

3. Initiate contact with the individual (i.e., Item Recipient) who is slated to receive the item. Note: this may or may not be the requestor.

Phase 4 Statuses

IF a PR is designated as Status 4A: DELIVERY RECEIVED: the item or items have been received at a central location by the Receiver. In other words, the Receiver is in possession of the item(s).

IF a PR is designated as Status 4B: ITEM IN INTENTORY, the item or items have been cataloged in the Inventory system by Inventory personnel and are ready for final delivery to the Item Recipient.

Phase 5: PR Close Out

Brief Description: Phase 5 is the final step in closing out Purchase Requests (PRs).

Once the PR is designated as Status 4A or Status 4B, the PR is considered fully executed and will be designated with Status 5A: FULLY EXECUTED. Status 4A

Phase 5 Statuses

Addendum 1.

Purchase Request System (PRS) Email

Notifications

The PRS has a total of nineteen (19) email notifications, listed in order by phase below. Note: not every email notification will apply to every PR.

Phase 1

Email 1A: Email to Requestor indicating that their PR has been received: includes tracking number and link to PR dashboard.

Email 1B: Email to Requestor indicating that their PR has been rejected, funding is not available.

Phase 2

Email 2A: Email to Level 1 Approver (BOAM) indicating a PR needs review

Email 2B: Email to Requestor indicating that their PR has been rejected and needs edits at L1.

Email 2C: Email to Requestor indicating that their PR has been rejected at L1.

Email 2D: Email to Level 2 Approver indicating that a PR has been approved by Level 1 and needs review.

Email 2E: Email to Requestor indicating that their PR has been rejected and needs edits at L2.

Email 2F: Email to Requestor indicating that their PR has been rejected at L2.

Email 2G: Email to Requestor indicating that their PR has received all necessary approvals and has been sent to purchasing.

Email 2H: Email to Requestor indicating that their PR has received all necessary approvals and that they can proceed with purchasing in Concur.

Email 2I: Email to Level 3 Approver indicating that a PR has been approved by Level 1 and Level 2 and needs review.

Email 2J: Email to Requestor indicating that their PR has been rejected and needs edits at L3.

Email 2K: Email to requestor indicating that their PR has been rejected at L3.

Email 2L: Email to Level 1 Approver indicating that a requestor has edited a PR and that review is needed.

Phase 3

Email 3A: Email to Purchaser indicating a new PR has received all necessary approvals and is ready for purchasing.

Email 3B: Email to Requestor indicating purchasing is on hold, additional documentation/information is needed

Phase 4

Email 4A: email to Receiver indicating that an item is incoming and to look for delivery.

Email 4B: Email to Inventory Personnel indicating that an item has been received and needs to be inventoried.

Email 4C: Email to Item Recipient (note: this may or may not be the requestor)

Appendix C Account Reconciliation, Monthly Reconciliations

Monthly Reconciliations

All CoSW accounts listed here:

CoSW Accounts.xlsx

On the 1st working day of each month copy over all account reconciliations from the previous month to capture all the actual data up until that point.

Make sure to use the “Copy to” function, so that the spreadsheet from the previous month stays as is.

Once the month’s expenses have posted, pull all reports and receipts noted in the steps below. This should be completed 8 business days after the month’s expenses have posted.

Account Managers will review the Reconciliation for accuracy and update the budget spreadsheet by the 22nd of the month.

During reconciliation, add purchase dates to the columns labeled as such in Smartsheet Purchase Request Portal.

Add purchase dates to the Smartsheet columns labelled as such in Smartsheet Purchase Request Portal.

I. Cost Centers – Standard Reports

a. Labor Report

i. In the reconciliation spreadsheet, go to the tab labeled, “Labor Distribution” or “Payroll Expenses” and delete the previous month’s report.

ii. Go into Tableau and pull the Labor Report for the month you are reconciling.

1. Click on “Explore” in the left-hand Navigation

2. Click on Financial Reporting HR Reports Labor Reports Labor Distribution by Funds Center Variable Selections

iii. On the Variables page:

1. In the fifth drop down, type in the cost center number and when the account comes up, check the box, and hit apply.

2. In the sixth drop down, put the current fiscal year and click apply.

3. Once those selections are in, click on the “Labor distribution analysis” tab at the top.

iv. Once in the Labor distribution analysis tab, and the report shows, click on the download icon (on the right side of the top navigation) and select “Crosstab”

v. Select CSV and then download.

vi. Open the downloaded CSV and copy and paste all the information into the reconciliation spreadsheet for that cost center.

1. Note, if the columns show ######, then make the column wider before copying and pasting, and do the same once pasted into the reconciliation spreadsheet, so that all the numbers are visible.

vii. After you pull the first report, click on the “Variable Selections” tab on top.

viii. Then, you can enter your next cost center. When you go to the “Funds Center & Funds Center Name” drop down, select “All” and then deselect “All” so that it clears out the previous cost center before you put in the next one, otherwise, it will select multiple cost centers.

b. Monthly Line-Item Report

i. In the reconciliation spreadsheet, go to the tab labeled, “Monthly Line-Item Detail” or “SAP” and delete any data in the tab from the previous month.

ii. Go into myUK then click on IRIS.

iii. Type in the T-code “KSB1” in the bar on the top left-hand side of the screen and hit enter. You will be taken to the “Display Actual Cost Line Items for Cost Centers: Initial Screen”

1. Enter in the Cost Center Number.

2. Next enter in the posting dates for that month.

a. Example: 05-01-2023 to 05-31-2023

3. In Layout, enter /CRISTIN.

4. Then click on the execute button (circle with a green plus sign), on the top left.

iv. Once in the report, click the top of the window to get the navigation bar, and select List Export Spreadsheet.

v. Click the green check mark when the selection box appears and save the spreadsheet to your desktop.

vi. Copy and paste all the information in the “Monthly Line-Item” tab of the reconciliation spreadsheet for that cost center.

c. Budget vs. Actual Tab

i. In the reconciliation spreadsheet, go to the tab labeled, “Budget vs. Actual” or “Tableau” and delete any data in the tab from the previous month.

ii. Go into Tableau and pull the Budget Vs. Actual report for the month you are reconciling.

1. Click on “Explore” in the left-hand Navigation.

2. Go to Financial Reporting FI Financial Accounting Funds Management/ Budget Control Budget Vs. Actual Budget vs. Actual -1 Variables Screen

iii. On the Variables Page

1. In the “Funds Center” drop down, enter in the cost center number and when the account comes up, check the box, and hit apply.

2. Enter the current fiscal year in “Fiscal period” and click apply.

3. Enter the current FY, in “Fiscal Year” and click apply.

4. Once those selections are in, click on the “Budget vs. Actual” tab at the top.

iv. Once in the Budget vs. Actual tab, and the report shows, click on the download icon (on the right side of the top navigation) and select “Crosstab”

v. Select CSV and then download.

vi. Open the downloaded CSV and copy and paste all the information into the reconciliation spreadsheet for that cost center.

1. Note, if the columns show ######, then make the column wider before copying

and pasting, and do the same once pasted into the reconciliation spreadsheet, so that all the numbers are visible.

vii. After you pull the first report, click on the “Variable Selections” tab on top.

viii. Then, you can enter your next cost center. When you go to the “Funds Center” drop down, select “All” and then deselect “All” so that it clears out the previous cost center before you put in the next one, otherwise, it will select multiple cost centers.

II. Grants – Standard Reports

a. Grant Labor Report

i. In Tableau, click on “Explore” in the left-hand Navigation.

ii. Click on Financial Reporting HR Reports Labor Reports Labor Distribution by Grant Variable Selections

iii. On the Variables page:

1. In first drop down in the second column, type in the WBS number and when the account comes up, check the box and hit apply.

2. In the sixth drop down, put the current fiscal year and click apply.

3. In the seventh drop down, put in the current period and click apply.

4. Once those selections are in, click on the “Labor distribution by grant” tab at the top.

iv. Once in the Labor distribution analysis tab, and the report shows, click on the download icon (on the right side of the top navigation) and select “Crosstab”.

v. Select CSV and then download.

vi. Open the downloaded CSV and copy and paste all the information into the reconciliation spreadsheet for that WBS.

1. Note, if the columns show ######, then make the column wider before copying and pasting, and do the same once pasted into the reconciliation spreadsheet, so that all the numbers are visible.

vii. After you pull the first report, click on the “Variable Selections” tab on top.

viii. Then, you can enter in your next WBS. Before you enter the next WBS into the drop-down selector, select “All” and then deselect “All” so that it clears out the previous information before you put in the next one.

b. Account Spreadsheet Labor Report

i. In Tableau, click on “Explore” in the left-hand Navigation

ii. Click on Financial Reporting HR Reports Account Reconciliation Reports

Reconciliation HR Details Reports Variable Selections

iii. On the Variables page:

1. Change the “In Period Date” to the first day of the reporting month and the last day of the reporting month.

2. Under “Department & Department Name (Combined)" *Required, select All and hit apply.

3. Then where it says “Grant & Grant Number (Combined)” select the account number for the report

a. Note, if you enter a grant number and 2 selections populate for the same grant number, then select them both.

4. Once those selections are in, click on the “Reconciliation HR Detail” tab at the top.

iv. Once in the Reconciliation HR Detail tab, and the report shows, click on the download icon (on the right side of the top navigation) and select PDF.

v. Then select “At most 1 page wide” with letter size and landscape, and download.

vi. Save the downloaded report to the account reconciliation folder. Please save as “Grant Name - HR Detail - Month”

c. Grant Ledger Report

i. In Tableau, click on “Explore” in the left-hand Navigation

ii. Click on Financial Reporting FI Financial Accounting Grants Management Grand Ledger Report Variable Screen

iii. On the Variables page:

1. In first drop down, type in the Grant number and when the account comes up, check the box and hit apply.

2. In the second drop down, put the current fiscal year and click apply

3. In the third drop down, put in the current period and click apply

4. Once those selections are in, click on the “Grant Ledger” tab at the top.

iv. Once in the Grand Ledger tab, and the report shows, click on the download icon (on the right side of the top navigation) and select “Crosstab”

v. Select CSV and then download.

vi. Open the downloaded CSV and copy and paste all the information into the reconciliation spreadsheet for that WBS.

1. Note, if the columns show ######, then make the column wider before copying and pasting, and do the same once pasted into the reconciliation spreadsheet, so that all the numbers are visible.

vii. Note: For any grants with cost share (ex. 3048114976) - there will be 2 grant ledger reports that you need. For the “Grant Ledger (Extern)”, use the report above. For the “Grant Ledger (Cost Share)” do the following:

1. Do the same 5 steps above (So you will stay in the same report)

2. On the right-hand side, where it says, “Fund Type (GM)” Select only “CSTSHR” and Apply.

3. Then follow steps to download this version as CSV and put it into the spreadsheet you are working on.

viii. After you are done pulling the reports for the WBS, click on the “Grant Ledger” tab on top

ix. Then, you can enter in your next WBS. When you go to the “Grant Number” drop down, select “All” and then deselect “All” so that it clears out the previous grant before you put in the next one, otherwise, it will select multiple grants.

d. Monthly Line-Item Detail (SAP):

i. Go into MyUK, then go to Iris.

ii. Go to the S_ALN_01000003 report.

iii. Once in the report, click on the second icon at the top: Get Variant (this is underneath the “Budget vs. Commit/ Actual Journal” title)

1. In “Created by” enter PPBROW2

2. Click the green check mark button.

3. Click “EXP only”

4. Click on the green check mark button.

iv. Enter “Grant” number.

v. Add in “Posting Dates” for the month (ex. 0501-2023 to 05-31-2023)

vi. For “Budget Version” put 0

vii. Then click on the execute button (Green checkmark), at the top left.

viii. Once in the report, click the top of the window to get the navigation bar, and select “list.”

ix. Go to Export then click on spreadsheet.

x. Click the green check mark and save the spreadsheet to your desktop.

xi. Copy and paste all the information into the “Monthly Line-Item”

III. Cost Centers & Grants –Other Reports

a. STEPS Report

i. Pull a STEPS report for any Cost Center or WBS that has STEPS charges.

ii. In the reconciliation spreadsheet, delete the current data in the STEPS tab.

iii. Go into Fieldglass (If you have 2 Fieldglass accounts, login under the business officer account).

1. Go to “Analytics” in the left navigation.

2. Go to “All Reports”.

3. Click “Invoice Report”.

4. In “Invoice Approved Date” put in “Between” and the period for the month (ex. 05/01/2023 to 05/31/2023)

5. Click the “Run” button at the top right.

6. Open the downloaded spreadsheet and highlight row 2. Then Go to “Data” and click “Filter”.

7. In the “Account” Column, filter for a specific Cost Center or WBS to get the charges for that account only.

a. Copy and paste this report into the monthly spreadsheet for that Cost Center/ WBS.

b. CNS Reports

i. For STEPS Employees

1. Have STEPS Administrative Services Assistant Senior send you the monthly CNS Report for STEPS employees.

a. Once you receive from STEPS, save here: CNS

2. For any Cost Center or WBS that has CNS STEPS Fees, please add this report to the reconciliation tab for that account and filter by the specific account number.

ii. For Regular Employees

1. Go to Tableau.

2. Go to Financial Reporting HR Reports ITS Converged Fees Detail Dashboard

a. Enter “Fiscal Year”

b. Enter “Fiscal Month”

c. Enter “Proposed Cost Center”

3. Click on the download icon at the top (on the right side of the navigation) and select "Crosstab".

4. Select CSV and click download.

5. Open the download then copy and paste all the information into any account reconciliation that has regular employee CNS fees. Filter the list to that specific account.

c. MPS Billing Tab

i. For any account reconciliation that has the “MPS Billing Tab,” delete the current tab data.

ii. Go here: https://www.uky.edu/MPS/Billing

1. Click the current Fiscal Year

2. Click on the current month’s report (Ex. 07.2023 UK MPS Website File)

3. Open the file and Filter the “Department” tab to “College of Social Work” and “College of Social Work – Patterson”

4. Copy and paste the report into the monthly account reconciliation for that account.

d. DDN Report

i. Transactions for the DDN Report are emailed throughout the month from ukdevis1@uky. edu

1. Business Associate will compile all DDNs for the month into one report and save here: DDN

ii. For any account listed on the DDN report, please include it in the account reconciliation spreadsheet for that account.

1. Add a tab to that account reconciliation spreadsheet for that month and copy/ paste in the DDN’s for that specific account

IV. Cost Centers & Grants –Receipts

a. Before pulling any receipts, please do the following:

i. Look at the “Monthly Line Item” tab of each account reconciliation to see what expenses hit for the month.

1. All items with a Cost Element of 53**** and 54**** will need a receipt.

2. Any payroll item that is a JV will need documentation added to the folder. This would be a 51**** or 52***** cost element code that has a JV description in it, in the “Name” column.

a. Ex. 1010 M 01/31/23 J Miller

b. Ex. 3030 B 06/03/23 J Miller

ii. Check the current monthly folder for that account, to see if the receipts are already in that folder (Purchasing should be putting receipts in the account monthly folder as they are purchased).

1. For any receipts not in the folder, please locate and add to the folder (see step “b. Finding Receipts” below).

2. If there are additional receipts in that month’s folder that did not post, please copy to the next month, as they will most likely post in the next month.

b. Finding Receipts – Use the below methods to access receipts:

i. STEPS Invoices

1. On the “Monthly Line Item” detail report, these items will have a UKYIN******* number in the “Name” column for Cost Centers and “Text” column for WBS accounts.

2. First go into Fieldglass (If you have 2 Fieldglass accounts, log in under the business officer account).

3. In the left hand navigation, go to Payments > Invoice.

a. Put in the period dates for the month (Example: 5/1/2023-5/31/2023).

4. Click on the button with three dots at the top right and select “View Past Data”

5. Click on each invoice. Once you click on it, you will see under the “Accounting” section, which cost center or WBS was billed in that invoice.

6. Go to the “Actions” button on the top right and click “Print.”

7. Save the PDF with the following name convention:

a. STEPS-Last name-invoice #- amount charge to cost center/WBS.

i. Example: STEPS-Lau-UKYIN00057075$585.60

b. If an invoice charges to multiple accounts, you will need to save a PDF for each account, with the amount charged to that account.

8. When you are done with the one you were looking at, click on the “invoices list” to go back to the full list.

9. Save each PDF invoice in the respective account folder.

ii. Concur Receipts

1. Any expense that was purchased with a ProCard, has a receipt in the Concur system.

2. On the “Monthly Line Item” detail report, look for any detail that notes the Concur reports (starting with Grant or CC) or any travel items (530019)

a. Ex. CCJuly2023ALyonsProCard

b. Ex. GrantMay2023LyonsProCard

3. In Concur, go to Assistant Dean of Finance delegate profile.

4. Click on “Approvals” at the top

5. Click on “Reports”

6. Select “View” and “All Reports You Approved”

7. Use the filters at the top to find a report and receipt that you are looking for.

a. Example, search “Employee Last Name” and “Contains” and type “Lyons” to access any reports from Jennifer Lyons.

iii. Purchase Order Invoices

1. Go to SAP and type “ZECM_FIDOCS” in the top left hand corner and hit the green check mark.

2. Enter in the following parameters:

a. Company – UK00

b. Current fiscal year

c. Document type: RE

d. Current fiscal period

e. Cost center or WBS number

3. Click the execute button at the top left (circle with a clock and a green check mark)

4. In the next screen, click the two double down blue arrows icon to open the full view

5. Click and download any PDFs that show up for the month that you entered and save to the account reconciliation folder if they are not already there.

6. For any Office Max or ARIBA invoices, these do not show up in SAP and you will need to reach out to Jennifer Lyons in order to get those receipts.

iv. Receipts from FB03 in SAP

1. You can use the FB03 report in SAP to access any line item that has a Document Number

a. Document numbers that start with 10* or 87* are JVs

b. Document numbers that start with 75* are POs

2. In FB03, enter the Fiscal Year and Document Number and hit enter.

3. To look for a receipt, click on the box next to the “Display Document: Overview” header, and click “Attachment List.”

v. Receipts from GR55 for Cost Centers

1. In SAP, go to report GR55

2. Enter “z100” in the “Report Group”

3. Enter “Financial Management Area” UK00, Version 0 and the current Fiscal Year

4. Enter in the Funds center value (cost center account number)

5. Click the execute button at the top (circle with a clock and a green check mark)

6. Double click on any Actual amounts to see a list of all the expenses.

7. Click the green arrow, when the box pops up.

8. Double click on a single line item. To look for a receipt, click on the box next to the “Display Document: Overview” header, and click “Attachment List.”

vi. Receipts from S_ALN_01000003 for Grants

1. In SAP, go to report S_ALN01000008

2. Once in the report, click on the second icon at the top: Get Variant (this is underneath the “Budget vs. Commit/ Actual Journal” title)

a. In “Created by” enter PPBROW2

b. Click the green check mark button.

c. Click “EXP only”

d. Click on the green check mark button.

3. Enter “Grant” number.

4. Add in “Posting Dates” for the month (ex. 0501-2023 to 05-31-2023)

5. For “Budget Version” put 0

6. Then click on the execute button (Green checkmark), at the top left.

7. You can click on the “RefDocument” items to view POs or JVs

V. Job Orders

a. Pulling Work Order Charges

Go to transaction KSB1 and input the selection criteria as follows:

Example:

Execute. Once the results appear, find the original charges from the work order. Look for the specific charge amount or a combination of the specific charge amounts within the results by finding transactions without a doc type and with a RefDocNo. These charges would fall into one or more of the cost elements starting with 5, 6, or 9.

Example:

The SA document and the total charges for the month from work order request.

Here are the original charges that make up these amounts.

Double click on the RefDocNo of the original charge to see more information on the work order.

This is for the two charges that make up the $94.98 charge.

If you need more information, please contact the appropriate PPD area; Campus accounts — Farida Masters or Mark Fain, UKHC accounts - Medical Center PPD — Jay Bazzell.

Appendix D Treasury Services — PCI DSS Compliance

DATE: December 9, 2023

TO: ALL UK College of Social Work Employees

FROM: Sarah Orr,

Assistant Dean of Finance

RE: Credit Card Processing and PCI DSS Compliance Procedures

In order for the University of Kentucky to be compliant with the Payment Card Industry Data Security Standards (PCI DSS), all departments who accept credit cards are required to develop and maintain departmental procedures for processing credit card payments. The College of Social Work (CSW) employees must know what is required and expected in protecting cardholder data when processing on-line payments and credit cards. It is imperative that any employee involved in the processing of credit cards take the necessary precautions in protecting cardholder data. These procedures will be communicated to, and reviewed annually by all departmental employees involved in the processing of credit card transactions. Any new departmental employees will receive a copy of this procedure and be trained in the processing of credit card transactions and the protection of the cardholder data.

The college is required to follow several steps in order to maintain our PCI compliance. Failure to comply can result in the college losing the capability to process credit cards. PCI compliance of the college and its service providers will be reviewed annually.

Worldpay is the 3rd party service providers to the CSW. Worldpay does not provide full access to credit card data. CSW does not handle or store any credit card data on any media form in our processing environment. We do not accept payments by mail, email, fax or phone.

CSW will process credit card payments via these methods.

Online via a hosted webpage hosted by College of Social Work; Payment gateway, Authorize.net; Processor, Worldpay; Bluefin Swipe terminal

Worldpay Credit Card Vendor Information for College of Social Work

1. College of Social Work

a. Online (web) credit card form:

b. Merchant ID: 542929805572294 and 542929803589571

c. Prospective students pay application fees, continuing education registrations, and incoming students pay seat fees, payments for development & marketing events, and ad hoc one-time event payments

2. Bluefin Swipe Terminal: LK843262

a. College of Social Work Continuing Education payments are swiped on this terminal

b. Terminal permanently housed in 1648 McGrathiana Parkway, Suite 400, Lexington KY 40511

c. Terminal Type: Bluefin P2PE

d. PCI SSC Reference Number:2020-00897.017

e. Terminal Model #: PAX A80

f. Terminal S/N#: TBD

g. P/N#: TBD

h. MID: TBD

Sarah Orr

University of Kentucky

Business Office

645 Patterson Office Tower Lexington, KY 40506

Phone: 859-562-2940

Email: Sarah.Alegria@uky.edu

Chrsitina Krantz

University of Kentucky Continuing Education

1648 McGrathiana Pkwy, Suite 400 Lexington, KY 4051

The Department will comply with the Office of the Treasurer Business Procedures for Credit Card Merchants E-2-1 for processing credit cards.

The person designated as the Merchant Department Responsible Person (MDRP) for the credit card processing in the College of Social Work is the Administrative Business Officer, Paige Noland.

Assistant Dean of Finance, Sarah Orr, is the secondary MDRP contact for Social Work. In the absence of ABO, the Assistant Dean of Finance will be the contact responsible.

The person responsible for processing in-person swipe terminal for the Containing Education is Christina Krantz.

The MDRP or the responsible person will do the following; however, in their absence, the designated back-up employee must adhere to the following:

1. Online (web) credit card form for UK Social Work:

a. Paige Noland is the primary transaction manager.

b. Christina Krantz is the secondary transaction manager.

c. Webforms are built in College of Social Work.

2. Bluefin P2PE Credit Card Terminal

a. ABO, Paige Noland is the overall College contact. ADoF, Sarah Orr, is the backup.

b. Christina Krantz is the primary contact for the swipe terminal – it is permanently housed

at 1648 McGrathiana Pkwy, Suite 400, Lexington KY 40511.

c. In the absence of Christina Krantz, Assistant TRC Directors will have working knowledge of the credit card terminal.

A. On-line payments: On-line payments can be received utilizing a third-party company called an internet processing gateway (e.g., Worldpay). Worldpay is a secure provider that enables the University to accept and manage credit card payments online. A Hosted Order Page model will be utilized for web-based transaction processing in which all credit card data will be entered by the cardholder directly onto a page hosted by Worldpay for processing the transaction. This model prevents any cardholder data from being collected, stored, or transmitted by the departmental websites. Under no circumstances will credit card data be collected, stored, or transmitted via the departmental website because this will significantly increase the risk of a potential compromise in security and ultimately could result in the discontinued use of the credit card terminal and on-line processing within the College. Additionally, all departmental websites and web servers that accept credit card payments are required to comply with the Security Standard for UK Credit Card Processing Systems.

If the College is required or is planning to make a change in the company that provides the third party internet processing gateway we will consult with the UK Purchasing, UK Office of the Treasurer, and the Treasury & Merchant Card Services to ensure the new/replacement vendor is PCI DSS compliant. The vendor must also be listed on the VISA Global Registry of PCI DSS Validated Service Providers.

Payment and Registration forms: Forms may be hosted on the Continuing Education website and are created by Gary Trumble, College of Social Work’s IS Technical Support Specialist.

To request a form be created or updated send an email to Gary Trumble at Gary.Trumble@uky. edu IS Technical Support Specialist will work

with the requestor and the MDRP to create a working form for accepting online payments. The IS Technical Support Specialist will create the programming to ensure the payment is successfully processed through Worldpay. The MDRP receives an email confirming all Worldpay payments or credits. The email is generated through Worldpay.

At the end of each day the internet payment gateway will settle transactions processed during the day. A batch settlement will be sent to the card processor for collection of transactions. The funds are sent to the University and then settled in SAP to the merchants cost center(s).

The MDRP will reconcile the credit card activity posted to the general ledger by running a Worldpay transaction report and a SAP ledger report. These reports will be reconciled to each other and the email information. This is for the seat fees, application fees and any miscellaneous onetime events. Continuing Education (CE) payments are deposited directly to the CE account. If the funds need to be moved for a onetime event, the MDRP will process JVs to move the funds from the CE account to the correct general ledger and cost center accounts.

The College of Social Work employees MAY NOT register an individual for a course/conference/ event via the web from their own computer workstation. This allows the cardholders’ information to be placed in the employees’ computer memory and transmitted unsecured across the UK network, which could lead to the cardholders’ information being compromised. People wishing to register for a conference/ event, etc., must enter their information on their own personal computer.

All departmental websites and web servers that accept credit card payments are required to comply with the Security Standard for UK Credit Card Processing Systems (link: https://www. uky.edu/ufs/merchant-card-services-pci-dss).

B. On-Site Payments: The

Continuing Education Bluefin swipe terminals should be used for processing in person or over the phone payments. The terminals are plugged into phone lines dedicated to the machines. The terminals are maintained at Coldstream at the primary contact’s work areas. The Clinics areas are locked nightly after hours and on weekends. The Bluefin swipe terminals are inspected weekly to detect tampering or substituting. Staff will inspect the model as well as the serial numbers to confirm there have not been any changes. The inspections will be recorded in the Terminal Inspection Log stored on the department network drive.

The steps for processing the swipe terminal payments are: 1) swipe the customer’s credit card, 2) the terminal will prompt the amount to be charged, 3) the terminal links with the bank and a merchant copy (receipt) is printed. The copy is given to the customer for their signature, 4) the terminal will then ask if you want to print a customer copy. Hit “yes” and give the customer copy receipt. (Hand back the credit card at this time.) 5) Tape the merchant receipt to the cashier receipt form.

On a monthly basis transaction receipts and cashier receipts are delivered to the Business Office. The paperwork is placed in a locked safe and removed when the staff prepares the reconciliation.

The terminals should be batched or settled at the end of each day. After it is batched, a confirmation receipt will print showing the machine has successfully settled with the bank.

C. Breach: In the event of a breach in cardholder data has occurred, or is suspected, the person discovering the breach will report it to the Business Officer (Paige Noland, 859-562-2940), who will report it to UK Treasury & Merchant Card Services (Kevin Sisler, 859.257.7356, klsi222@ uky.edu).

Appendix E CoSW Account Structure Overview

Primary Account Name:

Secondary Account Name:

Charge Rules:

Business Office Account Manager (BOAM):

Authorizing Personnel: Total Allocation ($):

Advertising media includes magazines, newspapers, radio and television, direct mail, exhibits, electronic or computer transmittals, and the like-except publications. Note: This should be used for promotional items on grants.

Purchase of supplies used in materials handling, shipping and receiving and other warehousing operations. (e.g., banding strips, shipping tape, labels, markers, twine.)

and

Payments to graduate students for scholarships, prizes, and awards.

Unspent Balance Transfer (balance remaining transferred back to Sponsor)

For the disposal of hazardous waste. Charges 1.08% for any items that charge specific GLs. Found here: https://ehs.uky. edu/objcodes.php

Gratuitous payments to non-university individuals solely to express appreciation for services performed when no written or verbal agreement exists, and payment is not expected or legally due. Refer to Business Procedures Manual E-7-3 and E-7-5. Not to be used on grants

Services provided by independent contractors who are not consultants, visiting speaker, or subcontractors. This may include travel and other related expenses paid by the University.

(does not fall in any other category)

Materials and Supplies

530171

Charges for long-distance telephone calls made on each telephone are charged back to the individual telephone number.

To be used only for other current expenditures not included in any other category.

Other Communications (installs, pulling cable or wire and performing other requested telephone or network related work)

Wildcard ID Badges; Need to budget $25 for every new employee.

Non-Cash Research Subject Payments up to $100 individual

and incentive items less than $500 in value allowed on Procurement card (e.g., swag sent to participant)

Cost of non-recurring maintenance services (e.g., major equipment replacements, structural changes, electrical failures.,)

Registration fees for local meeting paid to sponsor or reimbursed to employee.

530172

Transportation, meals, and lodging for official guests of the University. Not to be used on sponsored program accounts (ledger 4 accounts) since this implies that there will be no services performed.

Purchase of all other expendable supplies and material not included in any other category.

of institutional subscriptions to business, professional, and technical periodicals.

Charges by Parking and Transportation Services to other University departments for shuttle bus service, value cards for visitors in gated areas and parking control officers for special events.

Non-service related payments made to an individual, participant or trainee (not employee) for a non-clinical sponsored project activity such as participation in meetings and other training activities.

Direct costs for items such as subsistence allowances, travel allowances, and registration fees paid to or on behalf of participants or trainees (but not employees) in connection with conferences or training projects.

Participant Other is for additional categories such as gifts, incentives, souvenirs, t-shirts and/or other memorabilia and requires prior approval from the sponsor. Intended for grant use only.

Costs of postal cards, stamps, stamped envelopes, parcel post, postage meters.

Charges for all printing services excluding printing supplies, duplicating services and forms. For sponsored projects, costs of manuscripts, manuals, and large reports can be directly charged as special circumstances.

of specific part,

or material that is not a standard item within University financial system.

Items with University of Kentucky or College of Social Work logo. (Note: Cannot be used on grants. Please use Advertising G/L 530130)

534072 Operating Lease Principal Expense [Bldg Rent/Lease]

fees for buildings

Rental& Lease of Equipment Rent E534040 534042

Rental fees for general purpose equipment other than data processing equipment, (e.g., typewriters, calculators, adding machines, diesel equipment). Research Subject Payment

Fees paid to contributors of surveys or other measurement instruments for a sponsored project purpose (e.g. research, service)

A conference is defined as a retreat, seminar, symposium, workshop or event. In terms of a sponsored project, the primary purpose must be to the dissemination of technical information to non-employees and is necessary and reasonable for successful performance under the award. Allowable conference costs may include rental of facilities, costs of meals and refreshments, local transportation and other items incidental to such conferences unless restricted by the terms and conditions of the Federal award. Payments to individuals, working lunches or employees’ meals are not allowable.