Page History

BRIEF

Policy Summary

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. The roles and responsibilities in this policy are set forth under the authority of the following University of California (UC), Berkeley Lab, and U.S. Department of Energy (DOE) regulations, guidelines, and documents:
   1. DOE Contract 31
      1. Section J, Appendix I – Lists DOE orders, including financial orders, to which Berkeley Lab must adhere.
      2. Section J, Appendix O – The Berkeley Lab Deputy Director and Associate Laboratory Director for Operations are specifically named as the primary responsible and accountable managers for operational and scientific activities within the Laboratory.
      3. Section H – Special Contract Requirements that include specific references to program development and budgetary administration (e.g., DOE and Work for Others [WFO])
   2. UC Standing Order 100.4 (dd) – UC Delegation of Authority (DA) 2100. UC Regents delegated signature authority to the Berkeley Lab Director and any subsequent designees.
   3. UC Contract and Grant Manual
      1. Chapter 1 – 520 (leadership of a sponsored project)
      2. Chapter 10 – 330 (PI financial management responsibilities)
      3. Chapter 13 – 910/920 (delegated authority to solicit and accept/execute grants and 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

has been retired and replaced by Financial Management Core Principles.

J. Revision History

DOCUMENT INFORMATION

Source Requirements Documents

• Contract 31, Section J.9, Appendix I, Contract 31's Directives List
• Contract 31, Section J.15, Appendix O, Key Personnel
• Contract 31, Section H, Special Contract Requirements
• UC Standing Order 100.4
• UC Contract and Grant Manual

Implementing Documents

none