Office Hours: 7:30 am – 4:30 pm (Monday through Friday)
Office Location: J-106 (R&D Administration Building)
The R&D Center Accounting & Finance Office offers an array of services concerning post-award management, including project auditing, billing and closeout. It is also in charge of administrating the R&D Center Corporate Card – currently American Express.
Auditing of: (Preintervención)
Billing of: (Facturación)
The American Express Corporate Card was established in 1996 to reduce the costs and shorten the procedure of purchase orders and travel associated to the research enterprise. It is aimed to speed up the acquisition and receipt of materials, minor equipment or service orders, when urgent. The Corporate Card Program does not replace any Regulation or Procedure established by the University, regarding Purchasing, Traveling or others. Thus, the UPR Purchasing Regulations (Reglamento de Compras) still applies to AMEX purchases.
REQUEST AND AUTHORIZATION OF THE CORPORATE CREDIT CARD
Receipt of card, if approved, takes approximately 6 to 7 working days. The AMEX card must be picked up at the UPRM R&DC Administration and Services Office.
Note: Attendance to the Research Administration Academy CID-203: American Express Corporate Card seminar is required for all new AMEX users.
Additional Cards: The PI can authorize other credit cards (no more than two) for a Co-PI or Administrative Personnel. The PI will send the written request to the R&DC Director indicating the authorized accounts. However, the PI is responsible for each authorized card.
Expiration Date: It will depend on the project end date and availability of funds.
Amount of credit: It is determined in accordance with the needs of each project and the funds approved by the funding agency and allocated for the materials and supplies. Credit is authorized for the purchase of materials, services and minor equipment up to a total of $3,000 per purchase or service. UPR’s Regulations for Purchases and Supplies states that only one quote is necessary as long as the purchase does not exceed $3,000.
Please be advise that purchases made with the Corporate AmericanExpress card MUST follow the AMEX Receiving and Delivery Procedure.
The AMEX Credit Card must be used in accordance with the following Institutional and Federal Regulations:
Examples of Expenses with cannot be paid with the American Express Corporate Card are:
Note: Please consult the R&D Center Accounting Office PRIOR to executing the purchase, if questions arise on allowable or non-allowable purchases.
Use of AMEX for travel:
Travel outside Puerto Rico:
The researcher must fill out the Request and Authorization for Travel Form and obtain the corresponding authorized signatures approving the travel and the estimated expenses.
The PI sends the signed Request and Authorization for Travel Form to the Accounting Office before engaging in any expense, such as purchase of plane tickets, hotel reservations or any other travel expense.
Charges to the AMEX before the approval of the Request and Authorization for Travel will be considered unauthorized charges.
Travel in Puerto Rico:
In case of travel within Puerto Rico, the PI must fill in an open Travel Authorization Form for the current fiscal year.
If the use of AMEX for hotel or car rental is required, the PI must submit a justification for these charges approved by the Director of Department or the Dean.
Note: The maximum amount of money for travel will be determined based on the actual travel regulations and policies, in effect in our institution.
Purchase of Goods and Services Report (FORM CID – TC – 05)
Note: The day established in the General Procedures for the Use of the American Express Corporate Card to submit this report is the 24th day of each month.
The PI will use this document to justify expenditures, including the following information:
FREQUENT ERRORS in Purchase of Goods and Services Report (FORM CID – TC – 05)
The role of the Accounting & Finance Office in the processing of service contracts is:
What is the role of the R&D Center in the processing of Graduate Assistantships?
The UPRM Graduate School (http://grad.uprm.edu/oeg) oversees all matters concerning graduate assistantships on Campus. There are three types of assistantships: teaching, research and service assistantships. In the case of research assistantships, the student participates in a research project under the supervision of a UPRM researcher.
The role of the R&D Center in the process is to simply certify the availability of funds in the project where the student will be participating, upon being authorized by the PI of the project. Access the Authorization to Pay Graduate Student Tuition with External Funds here: Autorización de Pago de Matrícula con Fondos Externos (Estudiantes Graduados).
To process an assistantship it is the student’s academic department the one that fills in the Request for Assistantship Form (R3 Form) which is only available on line and accessible to authorized administrative personnel. It must be approved by the Director of the Department, the Dean of the College (or the R&D Center, in case the assistantship is paid with external funds) and, finally by the Office of Graduate Studies.
For information on Graduate Assistantships, access the Graduate School Office page at: http://grad.uprm.edu/oeg/AyudasEconomicas/#ayu
The R&D Center oversees the process concerning undergraduate research assistantships or fellowships since these are not regulated by the Graduate School. The PI must request and authorize the assistantship using the form Autorización de Pago por Beca Investigación y Enseñanza (Estudiantes Subgraduados): Authorization to Pay Research or Teaching Fellowship to Undergraduate Students, available. The R&D Center will certify availability of funds and will send the original document to the Deanship to be processed.
Billings to Sponsor
Generally, billings and payments for federal awards are handled through a Letter of Credit (LOC) type of agreement. The expenditures are reported to the agency and reimbursement of those funds is requested via the billing process. This is a semi-automated process and is managed by the R&D Center Office of Accounting & Finance. The frequency of billings is dependent upon the volume of activity occurring between UPRM and the sponsor. Payments are assigned to the correct project accounts by the UPR financial reporting accounting system. In rare occasions, a federal sponsor requires a manual bill as specified in the Award Notice, or the contract.
However, many other types of sponsors require manual billings, including sponsors who have issued a subcontract / subagreement to UPRM on federal or other flow-through funding. All billing activity will be handled through the Office of Accounting & Finance.
Payments from most federal sponsors are handled through a Letter of Credit process followed by subsequent posting of the electronic transfer to the corresponding project account. There are some federal sponsors with whom we have LOC drawdown authority. The method is fairly straightforward: individual project account expenditures are reviewed and approved and, if correct, the corresponding funds are drawn down from the sponsor and then applied to the project account. Other sponsors require different processes, for example, the sponsor bills are prepared and submitted, the sponsors remit payments to identified lockboxes, the lockbox is cleared and payments are applied to the correct project account. The Office of Accounting and Finance is vested with the responsibility for these activities as they relate to research and sponsored projects.
The frequency of payments from other types of sponsors, or contractors will be identified in the Notice of Grant Award, or the contract award document.
No UPRM employee should directly receive payment from a sponsor. If a payment is mistakenly directed to an employee, he/she should inform the R&D Center to deposit the funds to the institution.
Financial reporting is a critical element of every award. To sponsors, prudent fiscal management is an indication that the organization understands and follows commonly accepted accounting practices and can act as a good steward of the sponsor’s funds. In the case of federal sponsors, there are specific requirements that govern the management and reporting of award funds (Circular A-110). Failure to observe these requirements can result in serious negative consequences, including reduction in funding levels, interruption or suspension of an award for individual PIs, institutional interruption of federal support and even fines or other penalties.
The Financial Status Reports (FSRs) are prepared and submitted by the Office of Accounting and Finance. A copy is kept in the account file.
The R&D Center Account Receivable Unit is in charge of dealing with funding requests to federal, private and governmental sources that are pending receipt or have been declined. Contact: Frank Miranda at extension 5245 or email at: email@example.com.
The billing process with most funding agencies consists of a Letter of Credit, which results in reimbursement of approved expenses as defined in the funded proposal (award), or contract. Non-compliance with award or contract clauses may result in non-reimbursement of the expense, resulting in loss of institutional funds.
Common causes of non-compliance are:
Certification No. 78, 2005-06 (“Reglamento de Gastos de Viaje de la Universidad de Puerto Rico”) of the UPR Board of Trustees governs travel expenses at UPR. Thus, all travel arrangements must be made according to these regulations.
The R&D Center is required to enforce these regulations. Issues of particular concern to R&DC associated travels are:
Thus, in order to comply with UPR’s Travel Regulations and expedite your travel plans, you should follow these simple steps:
If you have any pending travel reports or travel advance settlements (liquidación de viaje), submit those travel reports, and contact the R&D Center Accounting Office to clear out your travel records.
For Guidelines on Travel Authorization for Academic Personnel at UPRM (“Guía para la Autorización de Viajes del Personal Docente del Recinto Universitario de Mayagüez (Cert. No. 90-91-366”), access: http://www.uprm.edu/ac/formularios/guia-viajes.pdf. Pg. 3: Academic personnel are required to submit a Travel Report addressed to the Chancellor, by means of its Director and Dean no later than 30 days upon return.
Instrucciones para Completar la solicitud y el Comprobante de Desembolso
Procedimiento para el Uso de la Tarjeta de Crédito Corporativa
Tabla de Objetos y Gastos de UFIS
Note: Most forms are drafted and posted in Spanish. For English version, if available, contact the R&D Center.
Form used monthly by all researchers with AMEX to report their purchases using the Card. Must be submitted before the 24th of each month.
Informe de Compras de Materiales con AMEX.
Factura entre Cuentas
Registro de Firmas Autorizadas
Autorización de Pago de Matrícula con Fondos Externos (Estudiantes Graduados)
Autorización de Pago por Beca Investigación y Enseñanza (Estudiantes Subgraduados)
Obligaciones / Aviso de Cambio
Anticipo de Viaje
Liquidación y Comprobante para Gastos de Viaje
Solicitud y Autorización de Orden de Viaje
Solicitud y Autorización para Uso de Vehículo Privado
Solicitud y Orden de Viaje en Puerto Rico
Autorización para Viajar en Avión
Comprobante de Pago de Caja Menuda
Liquidación y Petición de Fondos de Caja Menuda (Primera parte)
Liquidación y Petición de Fondos de Caja Menuda (Segunda parte)
Registro de Caja Menuda
Solicitud de Dinero - Caja Menuda
Solicitud y Designación de Pagador
Instrucciones para Solicitud y Comprobante de Desembolso y Pago Directo
Solicitud y Comprobante de Desembolso
The PI must complete and sign the AMEX Application Form and designate the account(s) that will be used for the charges. Only one card per PI is allowed. (Refer to the R&DC Administration and Services page for AMEX Form Request.) After the R&DC Administrator or Finance Officer certifies the accounts in the AMEX form are correct and have enough funds for allowable purchases, the application is presented to the R&DC Director for his authorization and signature. The Administration and Services Office sends the authorized application to American Express Company with a letter requesting a credit card. Receipt of card, if approved, takes approximately 6 to 7 working days. The AMEX card must be picked up at the UPRM R&DC Administration and Services Office. Attendance to the Research Administration Academy CID-203: American Express Corporate Card seminar, or equivalent, is required for all new AMEX users.
The day established in the General Procedures for the Use of the American Express Corporate Card is the 24th day of each month.
The invoice must be dated and contain details of the expenses (i.e: salaries, fringe benefits, equipment, travel, supplies, etc.) and an original signature of an authorized representative that certifies that the expenses reflected in the invoice(s) are actual expenditures consistent with the terms and conditions of the Subagreement.