Page History

BRIEF

Policy Summary

This policy identifies and clarifies the major financial management roles and responsibilities for senior Berkeley Lab division management teams, Principal Investigators (PIs)/Program

Managers

(PMs),

and

Office

of

the

Chief

Financial

Officer

(OCFO)

Field

Operations

Resource

Analysts

(RAs)/Resource

Managers

(RMs).

Who

Should

Read

This

Policy

All

Berkeley

Lab

employees

with

financial

responsibilities

To

Read

the

Full

Policy,

Go

To:

The

POLICY

tab

on

this

wiki

page

Contact

Information

Field

Operations

Manager, OCFO

POLICY

A.

Purpose

This

policy

identifies

the

major

financial

management

roles

and

responsibilities

at

Lawrence

Berkeley

National

Laboratory

(Berkeley

Lab).

B.

Persons

Affected

All

Berkeley

Lab

employees

with

financial

responsibilities

C.

Exceptions

None

D.

Policy

Statement

Berkeley

Lab

will

perform

its

financial

management

responsibilities

in

accordance

with

the

terms

of

Contract

DE-AC02-05CH11231

(Contract

31),

the

Federal

Acquisition

Regulations

(FAR),

Cost

Accounting

Standards

(CAS),

and

all other

relevant

laws

and

regulations.

This

policy

identifies

and

clarifies

the

major

financial

management

roles

and

responsibilities

for

senior

division

management

teams,

principal

investigators

(PIs)/program

managers

(PMs),

and

Office

of

the

Chief

Financial

Officer

(OCFO)

Field

Operations

resource

analysts

(RAs)/resource

managers

(RMs).

1. Authority.

1. The

1. roles

1. and

1. responsibilities

1. in

1. this

1. policy

1. are

1. set

1. forth

1. under

1. the

1. authority

1. of

1. the

1. following

1. University

1. of

1. California

1. (UC),

1. Berkeley

1. Lab,

1. and

1. U.S.

1. Department

1. of

1. Energy

1. (DOE)

1. regulations,

1. guidelines,

1. and

1. documents:

1. 1. DOE

1. 1. Contract

1. 1. 31

1. 1. 1. Section

1. 1. 1. J,

1. 1. 1. Appendix

1. 1. 1. I

1. 1. 1. – Lists

1. 1. 1. DOE

1. 1. 1. orders,

1. 1. 1. including

1. 1. 1. financial

1. 1. 1. orders,

1. 1. 1. to

1. 1. 1. which

1. 1. 1. Berkeley

1. 1. 1. Lab

1. 1. 1. must

1. 1. 1. adhere.

1. 1. 2. Section

1. 1. 1. J,

1. 1. 1. Appendix

1. 1. 1. O

1. 1. 1. – The

1. 1. 1. Berkeley

1. 1. 1. Lab

1. 1. 1. Deputy

1. 1. 1. Director

1. 1. 1. and

1. 1. 1. Associate

1. 1. 1. Laboratory

1. 1. 1. Director

1. 1. 1. for

1. 1. 1. Operations

1. 1. 1. are

1. 1. 1. specifically

1. 1. 1. named

1. 1. 1. as

1. 1. 1. the

1. 1. 1. primary

1. 1. 1. responsible

1. 1. 1. and

1. 1. 1. accountable

1. 1. 1. managers

1. 1. 1. for

1. 1. 1. operational

1. 1. 1. and

1. 1. 1. scientific

1. 1. 1. activities

1. 1. 1. within

1. 1. 1. the

1. 1. 1. Laboratory.

1. 1. 2. Section

1. 1. 1. H

1. 1. 1. – Special

1. 1. 1. Contract

1. 1. 1. Requirements

1. 1. 1. that

1. 1. 1. include

1. 1. 1. specific

1. 1. 1. references

1. 1. 1. to

1. 1. 1. program

1. 1. 1. development

1. 1. 1. and

1. 1. 1. budgetary

1. 1. 1. administration

1. 1. 1. (e.g.,

1. 1. 1. DOE

1. 1. 1. and

1. 1. 1. Work

1. 1. 1. for

1. 1. 1. Others

1. 1. 1. [WFO

1. 1. 1. ])

1. 2. UC

1. 1. Standing

1. 1. Order

1. 1. 100.4

1. 1. (dd)

1. 1. – UC

1. 1. Delegation

1. 1. of

1. 1. Authority

1. 1. (DA)

1. 1. 2100

1. 1. .

1. 1. UC

1. 1. Regents

1. 1. delegated

1. 1. signature

1. 1. authority

1. 1. to

1. 1. the

1. 1. Berkeley

1. 1. Lab

1. 1. Director

1. 1. and

1. 1. any

1. 1. subsequent

1. 1. designees.

1. 2. UC

1. 1. Contract

1. 1. and

1. 1. Grant

1. 1. Manual

1. 1. 1. Chapter

1. 1. 1. 1

1. 1. 1. – 520

1. 1. 1. (leadership

1. 1. 1. of

1. 1. 1. a

1. 1. 1. sponsored

1. 1. 1. project)

1. 1. 2. Chapter

1. 1. 1. 10

1. 1. 1. – 330

1. 1. 1. (PI

1. 1. 1. financial

1. 1. 1. management

1. 1. 1. responsibilities)

1. 1. 2. Chapter

1. 1. 1. 13

1. 1. 1. – 910/920

1. 1. 1. (delegated

1. 1. 1. authority

1. 1. 1. to

1. 1. 1. solicit

1. 1. 1. and

1. 1. 1. accept/execute

1. 1. 1. grants

1. 1. 1. and

1. 1. 1. contracts)

2. Key Financial Roles and Responsibilities. Financial management is a shared responsibility at Berkeley Lab. Guiding principles for the key roles and responsibilities are as follows:
   1. For each division, the Division Director and his/her senior management team have overall financial responsibility and accountability for all division-managed programs.
   2. Principal Investigators/Program Managers have overall financial responsibility and accountability for the programs and projects they manage.
   3. Resource Analysts/Resource Managers provide financial support, knowledge, and expertise to the divisions and have financial responsibility and accountability for their actions.
3. Key Financial Principles. In executing the above roles and responsibilities, employees should follow Berkeley Lab's "Ten Financial Commandments":
   1. Don't spend dollars you do not have. Funding must be placed in Contract 31, not just in the DOE Approved Funding Program (AFP) or contract award, before work can proceed.
   2. Spend funding only on the purpose for which it is intended.
   3. Don't mix funding sources for projects without documented rationale.
   4. Don't charge research costs to an indirect budget (except for Laboratory Directed Research and Development [LDRD]); i.e., overhead, organization burdens, recharges/service centers.
   5. Have a causal-beneficial relationship between the cost elements of an indirect budget and its corresponding distribution base.
   6. Maintain consistency in cost distribution practices over time.
   7. Use Full Cost Recovery — No subsidies to programs/projects.
   8. Record all costs of a project in the accounting period for which services were performed or goods delivered (include accruing for all appropriate costs in the correct period of performance to that project).
   9. Transfer costs only if necessary, appropriate, fully documented, and justified (as outlined in the LBNL Resource Adjustment Policy).
   10. Comply with DOE funding categories and related thresholds (e.g., colors of money):
       1. $500,000 — Capital Equipment
       2. $2,000,000 — Major Item of Equipment (MIE)
       3. Less than $10,000,000 — General Plant Project (GPP)
       4. $10,000,000 or greater — Line Item Construction Project

E. Roles and Responsibilities

See LBNL Major Financial Management Roles and Responsibilities for further guidance and details for specific major financial management roles and responsibilities for each position described above.

F. Definitions/Acronyms

G. Recordkeeping Requirements

none

H. Implementing Documents

none

I. Contact Information

Field Operations Manager, OCFO

J. Revision History