EFM Frequently Asked Questions

1. Which fund manager is responsible for my fund?

2. What is the difference between 40xxxx, 44xxxx, 62xxxx or 78xxxx accounts?

3. Who links PI cost centers to account numbers on the account table?

4. Has my award been received, processed, and appropriated?

5. Have the funds for my award been received from the agency?

6. How is an UC intercampus subcontract paid?

7. Why is the overhead on my fund not being charged correctly?

8. How do I update the system with a new overhead rate for awards with split overhead rates?

9. How do I deposit checks for contracts and grants?

10. Should I use the on-campus or off-campus indirect cost rate when preparing a proposal budget?

1. Please contact the appropriate EFM fund manager according to the Team Assignments.  For any funds not listed, please contact General Accounting.

2. The relationship between expense accounts and the Coeus award activity type is explained in the matrix titled Linking Expense Accounts to Sponsored Award Funds.

3. Please email Terri Kirkman of General Accounting or call her at (310) 794-2603. 

4. First, please check with the Office of Contract and Grant Administration (OCGA) to see if the award synopsis or RAS has been sent over to EFM. If it has, then please contact the Data Integrity team in EFM. If you are included in the online budget transfer of funds (TOF) email list, you will receive email notification when the award appropriation is made. You can also check for the appropriation on the Fund Summary by Fund under the Financial Systems tab of the UCLA Financial Web Reports.

5. First, review the Fund Summary by Fund under the Financial Systems tab of the UCLA Financial Web Reports. The inception to date revenue indicates the total revenue invoiced/received to date. Second, to confirm that all the revenue has been received, check if there are any pending accounts receivable on the UCLA Financial Web Reports site, under the Accounts Receivable Report (search by fund range).

6. First, the Office of Contract and Grant Administration must send the corresponding UC campus a notification of award (NOA). Upon receiving the NOA, the corresponding UC campus sets up a full accounting unit (FAU), and then bills EFM monthly via intercampus requests for funds. EFM then prepares an intercampus financial journal to transfer the requested amount. The department must complete an online rebudgeting of funds  from their main expenditure account to the 119800, or 119850, account for the total subcontracted amount.

7. According to the UCLA Financial Policy, departments are responsible for reviewing ledgers on a monthly basis. If there is a discrepancy in the overhead being charged, please prepare an overhead reconciliation spreadsheet detailing the correct overhead charge. Email the spreadsheet to EFM Customer Service.

8. Please email EFM Customer Service with a list of funds that need updating with the new overhead rate.

9. Please see deposit instructions.

10. Are faculty and staff that are paid from the project located in any building on the 419 acre UCLA campus?

• The off-campus rate applies to projects conducted in 100 Medical Plaza.
• The on-campus rate applies to projects conducted elsewhere on campus.

Are faculty and staff that are paid from the project located in an off-campus building owned by the UC Regents?

• The on-campus rate applies to projects conducted in buildings owned by the UC Regents regardless of where a building is physically located.

Are faculty and staff that are paid from the project located in a building owned by a third party (not the UC Regents)?

• The off-campus rate applies to projects when the rent is charged directly to the project.
• The on-campus rate applies to projects when the rent is paid by UCLA, but not charged directly to the project.

If a project involves work at both UC Regent-owned and third party-owned sites, the rate applied should be consistent with the location where the majority of the work is to be performed. For this purpose, salary costs are generally accepted as the measure of work performed

The use of both rates for a given project may be justified if both rates can be clearly identified with a significant portion of the work performed as determined by salary costs. For this purpose, significant is defined as approximately 25% or more of the total project costs and a project's total salary costs exceed $250,000.

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Last updated 06/29/2006