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Title: | Roles and Responsibilities — Financial Management |
Publication date: | 1/2/2012 |
Effective date: | 8/25/2011 |
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
Manager, Field Operations
End Brief
Title: | Roles and Responsibilities — Financial Management |
Publication date: | 1/2/2012 |
Effective date: | 8/25/2011 |
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
This policy is written under the authority of the following University of California (UC), Berkeley Lab, and U.S. Department of Energy (DOE) regulations, guidelines, and documents:
- DOE Contract 31
- Section J, Appendix I – Adherence to DOE Orders: financial orders are listed
- 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.
Wiki Markup Section H -- Special Contract Requirements that include specific references to program development and budgetary administration (e.g., DOE and Work for Others \[WFO\])- 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.
- UC Contract and Grant Manual
- Chapter 13 – 910/920 (delegated authority to solicit and accept/execute grants and contracts
- Chapter 1 – 520 (leadership of a sponsored project)
- Chapter 10 – 330 (PI financial management responsibilities)
- Key Guidance/First Order Principles
- a. Roles and Responsibilities
- i. For each division, the Division Director and his/her senior management team have overall financial responsibility and accountability for all division-managed programs.
- ii. Principal Investigators/Program Managers have overall financial responsibility and accountability for the programs and projects they manage.
- iii. Resource Analysts/Resource Managers provide financial support, knowledge, and expertise to the divisions and have financial responsibility and accountability for their actions.
- The Laboratory’s “Ten Financial Commandments”
- 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.
- Spend funding only on the purpose for which it is intended.
- Don’t mix funding sources for projects without documented rationale.
Wiki Markup 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.- Have a causal-beneficial relationship between the cost elements of an indirect budget and its corresponding distribution base.
- Maintain consistency in cost distribution practices over time.
- Use Full Cost Recovery — No subsidies to programs/projects.
- 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).
- Transfer costs only if necessary, appropriate, fully documented, and justified (as outlined in the LBNL Resource Adjustment Policy).
- Comply with DOE funding categories and related thresholds (e.g., colors of money):
- i. $500,000 — Capital Equipment
- ii. $2,000,000 — Major Item of Equipment (MIE)
- iii. Less than $10,000,000 — General Plant Project (GPP)
- iv. $10,000,000 or greater — Line Item Construction Project
- a. Roles and Responsibilities
E. Roles and Responsibilities
Role | Responsibility |
Division Director and His/Her Senior Management Team |
|
Principal Investigator and/or Program Manager |
|
Resource Analyst/Managers (OCFO Field Operations) |
|
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
Term | Definition |
Allocable | A cost charged to one or more cost objectives in accordance with the relative benefit received or other equitable relationship |
Burdened | Indirect costs. Laboratory burdens tend to be local in nature, and apply to particular divisions or functions, such as procurement burden, travel burden, or organization burden. Also refers to the "tax" that is allocated to a direct cost objective to recover the cost of a set of indirect activities |
Spend Plan | A detailed program or map of how (a budget) will be used up, paid out, or consumed; a monthly plan of encumbrances, expenses, and income for a project or organizational unit. The sum of the months' planned obligations within the year should not exceed the corresponding appropriated or approved amount. Typically prepared prior to the start of a project and updated periodically as needed; includes details on how (budget or resource category) and/or when (monthly, quarterly, annual) a budget will be spent. |
Tree Structures | Refers to the divisions’ hierarchical organization of their Project IDs such that they reflect and are consistent with their programs/projects work breakdown structures and relevant Laboratory financial policies and procedures. |
G. Recordkeeping Requirements
none
H. Implementing Documents
Document number | Title | Type |
11.07.002.001 | List of policies |
I. Contact Information
- Manager, Field Operations
- Assistant Manager, Field Operations
J. Revision History
Date | Revision | By whom | Revision Description | Section(s) affected | Change Type |
1/2/2012 | 0 | Goodman | Reformat for wiki | All | Minor |
Remove this text after wiki tabs are set. End Policy.
DOCUMENT INFORMATION
Title: | Roles and Responsibilities – Financial Management |
Document number | 11.07.002.000 |
Revision number | 1 |
Publication date: | 1/2/2012 |
Effective date: | 8/25/2011 |
Next review date: | 8/25/2012 |
Policy Area: | Financial General Policies and Information |
RPM Section (home) | Financial Management |
RPM Section (cross-reference) | Section 11.11 |
Functional Division | OCFO |
Prior reference information (optional) | RPM Section 11.11 |
Source Requirements Documents
- Contract 31, App I, O, Section H
- UC Standing Order 100.4 (dd)
- UC Contract and Grant Manual
Implementing Documents
Document number | Title | Type |
11.07.002.001 | Policies |
Remove this text after wiki tabs are set. End Document Info.
ADDITIONAL INFORMATION
...
Title:
...
Roles and Responsibilities – Financial Management
...
Document number
...
11.07.002.000
...
Revision number
...
1
...
Publication date:
...
1/2/2012
...
Effective date:
...
8/25/2011
...
Next review date:
...
8/25/2012
...
Policy Area:
...
Financial General Policies and Information
...
RPM Section (home)
...
Financial Management
...
RPM Section (cross-reference)
...
Section 11.11
...
Functional Division
...
OCFO
...
Author name/contact info
...
Goodman
...
Revision 0 publication date
...
Retirement date
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n/a
...
Prior reference information (optional)
...
RPM Section 11.11
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Inputs from more than one Functional Area?
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No
...
List additional Functional Areas & contacts
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Inputs from more than one Policy Area?
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No
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List additional Policy Areas & contacts
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30-day notification needed?
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No
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30-day start date
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n/a
...
30-day end date
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n/a
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LDAP protected?
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No
...
Need TABL reminders?
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No
...
Frequency
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n/a
...
Brief reminder text:
...
n/a
...
Approval Sheet for this revision received (date)
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...
]]></ac:plain-text-body></ac:structured-macro>
Key labels/tags:
- Financial roles and responsibilities, financial management
- (list items not found and context (Policy Area name) – full definition would be included in Policy)
New terms that need to be added to Glossary/Acronym list:
Implementing Documents restricted to department/functional use
(optional – these will be used for tracing between requirements and associated documents)
...
Document number
...
Title
Side bars:
Side bar 1 location (cite by Policy Section # - for example: Section D.2.a)
Sidebar 1 text:
Sidebar 2 location
Sidebar 2 text:
Sidebar 3 location
Sidebar 3 text:
Remove this text after establishing wiki tabs End Additional Information
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