BUDGET EXECUTION

CAN CHANGES Can more funds be moved than have been disbursed?

A CAN Change can only occur once funds have been disbursed. A department/office cannot move more than the disbursed amount on a particular document number. A document does not need to be fully disbursed in order to process a CAN change, as long as the amount in question is less than or equal to the amount disbursed.

CAN CHANGES What is a CAN change?

A CAN change is a change in any or all of the following fields for a transaction that has already been obligated and disbursed: Common Accounting Number (CAN) Fiscal Year (FY) Task Number Object Class Code (OCC)

CAN CHANGES What is a CAN?

A Common Accounting Number (CAN) is a 7-digit identification code assigned to a program area for the obligation of funds.

BUDGET DISTRIBUTION What is a Continuing Resolution (CR)?

A Continuing Resolution (CR) is a resolution passed by the Congress and signed by the President that provides budget authority for programs or agencies whose regular appropriation is not enacted by the start of the fiscal year. A CR is usually a temporary measure that expires at a specified date or is superseded by enactment of the regular appropriations act.

DIRECT CAN CITATION (DCC) What is a DCC?

A Direct CAN Citation (DCC) agreement is a memorandum used WITHIN NIH that gives one IC permission to use another IC's CAN/funding.

BUDGET ADJUSTMENTS ​What is a budget adjustment?

A budget adjustment is an increase or decrease to a department/office budget for a variety of reasons including: owing money to another department/office; transferring money to another Object Class category within a department/office; or an approved request for additional funds (UNR, etc.).

FINANCIAL REPORTING What is a commitment and obligation?

A commitment is an agreement to assume a financial obligation at a future time. An obligation is a binding agreement such as a contract awarded or purchase order placed that will require payment. Budgetary resources must be available before obligations can be incurred legally.

UNBUDGETED NEEDS REQUEST (UNR) Is there a cutoff date for submitting UNRs?

All UNR's are due by August 30th.

BUDGET ADJUSTMENTS Is there a due date for budget adjustments?

All budget adjustments must be submitted by September 1st for all operational and research departments/offices. The only exception is for inter-department/office transfers. (e.g. DCRI store sales)

YEAR-END Can I submit a budget adjustment to cover my deficits within my department/office during year-end?

All budget adjustments must be submitted by September 1st. This includes within department/office adjustments to cover deficits.

CAN CHANGES Are all CAN change deadlines final?

All deadlines are finalized with no extensions, with the exception of emergencies.

UNBUDGETED NEEDS REQUEST (UNR) What is an Unbudgeted Needs Request (UNR)?

An unbudgeted needs request is an application for an unplanned expense that your budget is unable to sustain.

CAN CHANGES Is additional supporting documentation needed in order to cite another IC's CAN?

Any time a CAN other than the CC's is cited, approval from the other IC is needed via a Direct CAN Citation (DCC).

BUDGET DISTRIBUTION What is in my approved budget workbook?

Approved budget workbooks contain requested and approved budgets by major object class, and, other services/contracts breakout by category.

BUDGET DISTRIBUTION Where can I obtain a copy of my approved budget?

Approved budgets are posted on the OFRM Budget Reporting Repository (BRR).

YEAR-END When do I get my financial reports during the end of the year?

At year-end, OFRM posts financial reports to the Budget Reporting Repository (BRR) weekly beginning mid-August and daily in September.

CAN CHANGES What can I do if there is an ERROR message in the gray portion of the Payroll Request form?

Check the form for typos and errors. Ensure a "." is used for TASK numbers and NO "." used in expenditure types. Ensure date is selected in the top of the form. If error message still occurs, attempt populating a new form.

CAN CHANGES What fund type are the Clinical Center's operational and research CANs?

Clinical Center's operation and research CANs are within the Management Fund, which is Fund type MF-IAA Seller. All other IC's use Direct-Annual for their annual appropriations.

BUDGET DISTRIBUTION What if I don't have enough funding in my CR budget?.

If a department/office requires funding above the current CR distribution, please contact OFRM to request a Budget Adjustment

SALARIES & BENEFITS (S&B) / FTEs If we experience issues hiring new FTEs and need to hire contractors to keep clinical operations going, how can we fund them (like during a hiring freeze)?

If inability to hire federal staff results in a severe staffing issue that requires the addition of contract staff, you can request a budget adjustment to use Salary & Benefit (S&B) surplus; HOWEVER, these requests should be done by mid-year. In certain situations, such as during a hiring freeze, there is a lack of overall CC S&B to support additional staffing. In these situations, a department/office should submit an Unbudgeted Needs Request (UNR) for funding.

SALARIES & BENEFITS (S&B) / FTEs What if I cannot decide on an exact amount to return due to some charges that may or may not hit during year-end?

It is acceptable to keep a buffer but large non-S&B returns should not be happening late in the fiscal year.

FINANCIAL REPORTING How can I find out what MAPB charges are?

MAPB charges are Medical Arts charges. The above rate book also details the costs for each Medical Arts service. Customers can contact Medical Arts directly (phone 301-496-3221; e-mail [email protected]) to inquire about a specific charge.

SALARIES & BENEFITS (S&B) / FTEs Does this mean we can keep a surplus in Salaries & Benefits (S&B) and use it for non-S&B?

No, if a department/office is planning to use their S&B surplus for non-S&B please submit a budget adjustment request form immediately. Requests to move S&B to non-S&B are due in mid-August.

SALARIES & BENEFITS (S&B) / FTEs What if the department/office has a Salaries & Benefits (S&B) deficit, can we use funds from non-S&B to cover it?

Non-S&B funds can be used to offset a projected S&B deficit; HOWEVER, these requests must be done by September 1st.

SALARIES & BENEFITS (S&B) / FTEs My department/office is currently below the FTE target and plans to hire during the year. Will my department/office go over our Salaries & Benefits (S&B) budget? Are all my department/office vacancies funded?

Not all vacancies are funded. A specific percentage of FTE vacancies are funded each year and that percentage changes each year and is based on the CC-wide S&B budget available. A department/office's likelihood of exceeding its S&B budget is dependent on the number of FTEs hired and when the timing of the hires. FTEs hired earlier in the fiscal year have a greater financial impact on the bottom line.

SALARIES & BENEFITS (S&B) / FTEs OFRM uses the payroll CAN to determine FTE usage. Can each department/office receive a staffing list when we receive our budgets? And/or can it be maintained in the Budget Reporting Repository (BRR) when the FTE reports are updated?

OFRM annually rebases Salary & Benefit (S&B) budgets based on prior year actuals from the NIH central accounting system + inflation + percentage of FTE vacancies. NIH central accounting system S&B data is based on employee payroll CAN and is reported by Object Class code classifications that do not drill down to the individual level. Staffing data at the individual and/or CAN level can be obtained from nSight Finance, nSight HR, Beacon HR and nVision HR.

MID-YEAR What is a mid-year Salaries & Benefits (S&B) sweep?

OFRM conducts a sweep of department/office surplus S&B budgets. Surplus funds will be reprogrammed to the OCEO reserve to allow for reallocation to other critical needs. Department/Office budgets will maintain funding for the FTE level approved. In their budgets for the remainder of the fiscal year.

FINANCIAL REPORTING When does OFRM post financial reports?

OFRM posts monthly financial reports the first business day of each month in the Budget Reporting Repository (BRR).

YEAR-END When is the YEC deadline schedule provided?

OFRM provides the YEC deadline schedule during mid-year.

SALARIES & BENEFITS (S&B) / FTEs How are Salaries & Benefits (S&B) calculated and projections prepared?

OFRM uses a variety of data points pulled from BIIS to calculate each department/office S&B projection. Examples of the type of data that go into these calculations are the changes in FTE current rate, CAN Changes that have been processed, changes in average cost per FTE, the current usage rate, etc. This complex formula reports a more accurate projection as the year progresses as more data is accumulated to help support the calculation.

BUDGET DISTRIBUTION When does OFRM post CR financial reports?

OFRM will distribute CR budgets the first business day of each month in the Budget Reporting Repository (BRR) and/or soon after a new CR is signed. CR budgets provide funding through the CR period based on the daily rate of the previous fiscal year's initial approved budget.

CAN CHANGES How long does a CAN Change take to process?

OFRM will review and submit requests to NIH OFM via SharePoint within two business days. Once submitted to SharePoint, NIH OFM generally takes 7-10 business days to complete.

BUDGET DISTRIBUTION When does my department/office get an approved budget?

Official budgets will be distributed after the HHS/NIH budget is approved and signed by the President; the Director, NIH approves the CC's budget; and the funds are collected from NIH Institutes/Centers by the NIH OFM.

CAN CHANGES Who may I contact for information regarding Payroll & Non-Payroll CAN Changes?

Please email the CC CAN Change Mailbox with all CAN change questions. Refer to the OFRM POC list for staff associated with CAN changes, etc.

BUDGET ADJUSTMENTS I would like to submit a budget adjustment request form for a Research department/office. Is there anything I need to do differently?

Please fill out the budget adjustment request form from the Budget Reporting Repository (BRR). All research adjustments must be accompanied by an approval memo from the Chief Scientific Officer. Coordinate CSO approval with the Office of the Scientific Director (OSD) Administrative Officer. The Research budget adjustment memo template can be found on the OFRM BRR SharePoint site.

BUDGET ADJUSTMENTS I would like to submit a budget adjustment request form. What do I need to do?

Please fill out the budget adjustment request form located in the Budget Reporting Repository (BRR). Review the budget adjustment approval authority tab to obtain proper signatures based on the dollar thresholds.

UNBUDGETED NEEDS REQUEST (UNR) Who needs to approve an UNR?

Pre-approval is required before pursuing unbudgeted activities for the all departments/offices. UNRs >$100k must be signed/approved by DH AND your OCEO executive sponsor. UNRs <$100k must be signed/approved by DH and should be sent to the CFO and Chief, OFRM.

SALARIES & BENEFITS (S&B) / FTEs Who needs to approve the Salaries & Benefits (S&B) adjustment transfers to fund Other Services contract labor?

Requests to move S&B for contract labor must be approved by your OCEO executive representative and the CFO.

SALARIES & BENEFITS (S&B) / FTEs How are Research Salaries & Benefits (S&B) budgets managed?

Research S&B is managed in collaboration with the OSD. Departments/Offices should contact the OSD to request changes to research S&B or non-S&B allocations.

BUDGET ADJUSTMENTS Can I submit a budget adjustment request form to move my operational budget to research budget or vice versa?

Research budgets may be transferred to support operational budgets. Approval must be obtained from the Chief Scientific Officer. Operational budgets cannot be transferred to Research.

FINANCIAL REPORTING Can I use my department/office Salaries & Benefits (S&B) surplus for non-S&B expenses?

S&B is only for personnel costs; surplus is a "corporate asset" and cannot be used for non-S&B requirements

FINANCIAL REPORTING What are SSF charges? How can I project them?

SSF (Service and Supply Fund) charges are Fee-For-Service charges, based on research and support services provided to NIH customers by other Central Services. For detailed information about all the possible SSF charges and how much each one costs, please refer to the SSF Rate Book​ posted online by OFM at the start of each Fiscal Year. The charges are based on each department/office usage, so the only way to project them is to know what your department/office is planning to use and to look up the cost for that service in the rate book.

MID-YEAR What is a quarterly budget meeting?

Select departments have budget meetings in Q2, Q3, and/or Q4 with the CFO and OFRM. These meetings review the current budget status and assist with future spend plans for the remainder of the fiscal year. All Department Heads/Office Chiefs are responsible for their budgets and should closely manage them throughout the fiscal year.

CAN CHANGES What should be included in supporting documentation?

Supporting documentation for both Non-Payroll & Payroll CAN Changes should all be extracted from nVision, not Beacon. The amount requested on the CAN change needs to be less than or equal to the total amount disbursed for that document number.

SALARIES & BENEFITS (S&B) / FTEs When is the latest we can return non-S&B funds?

Surplus non-S&B funds should be returned by deadlines outlined in annual email request from the Chief, OFRM.

DIRECT CAN CITATION (DCC) Who assigns the DCC tracking number?

The AO assigns their own unique tracking number and tracks all DCC agreements for their department/office.

DIRECT CAN CITATION (DCC) How do I assign an "Agreement Tracking Number"?

The Agreement Tracking Number can be assigned at the department/office discretion. It is recommended to choose a unique number that includes such information as the Fiscal Year the DCC is initiated and the department/office abbreviation. For example, if the Clinical Research Training Program initiated a DCC in FY 2021 and it was the first DCC, then the agreement tracking number may be as follows: CRTP-21-DCC01.

CAN CHANGES Where do I send completed CAN Change Request forms?

The CC CAN Change Mailbox: [email protected]

DIRECT CAN CITATION (DCC) What Appropriation Number should be entered on the DCC for the Clinical Center?

The CC appropriation number is 75 [-Current FY]/[Current FY+1] 3966. Only the last two digits of the Fiscal Year are used. For example, for FY2021 the appropriation number for CC is 7521/223966.

BUDGET DISTRIBUTION Can my department/office go over the CR budget distributed?

The CR budget is to cover all department/office commitments and obligations during the CR period. CR non-S&B budgets can be managed to the total amount non-S&B amount provided.

DIRECT CAN CITATION (DCC) When can I use a DCC?

The DCC is an alternative means of obtaining funding compared to the Intra-Agency Agreement (IAA). It should only be used when very few transactions are involved and/or a small total dollar amounts is requested.

DIRECT CAN CITATION (DCC) Should OFRM be notified when a Clinical Center department/office is using a DCC?

The OFRM DCC POC needs to be notified when a CC department/office is using a DCC and should be provided a copy of the completed and signed paperwork.

SALARIES & BENEFITS (S&B) / FTEs What is the best way to track Salaries & Benefits (S&B)?

The best way to get an initial idea of tracking department/office S&B is to compare the current budget with the prior year's actuals. A helpful tool is OFRM's calculated S&B projection that is included at the bottom of the department/office financial report. Another method is comparing month to month to give you an idea of which way you are trending.

DIRECT CAN CITATION (DCC) What is the DCC process?

The issuing IC will complete the DCC form and assure all blocks are filled. The receiving IC will provide the appropriate CAN for obligations. Once the DCC is complete it is forwarded to the OFRM DCC POC for record keeping.

DIRECT CAN CITATION (DCC) When is it appropriate to use a DCC?

Whenever an NIH IC is involved, a direct CAN citation should be considered because it saves time and administrative resources to process. DCC are used when the awarding mechanism is a contract, task order, purchase order or other document whereby the awarding IC may cite the CAN of the other NIH IC providing the funds.

YEAR-END What are the consequences to a department/office for overspending?

Department/Offices that exceed their budget authority are reported to CC senior leadership including the CFO, COO and CEO. The CEO determines follow-up actions that may include a department/office debrief to the CEO, out-year budget reductions to offset the deficit, etc. Additionally, each CC Department Head/Office Chief has a PMAP budget management performance element that may be impacted by exceeding his/her approved budget.

SALARIES & BENEFITS (S&B) / FTEs Are departments/offices accountable for the Salaries & Benefits (S&B) funds provided?

Departments/Offices are expected to stay within their allocated S&B budget. S&B budgets are rebased annually to provide funding to support the prior year FTE utilization and a percentage of FTE vacancies. If funds are required for more staff than the vacancy funding provided, an Unbudgeted Needs Request (UNR) should be submitted prior to the department/office filling vacancies above the funding level.

FINANCIAL REPORTING Can I go over my Salaries & Benefits (S&B) budget?

Departments/Offices are expected to stay within their approved S&B budget.

YEAR-END What is a YEC deadline?

During the fiscal closeout OFRM provides key year-end processing dates. These deadline dates include: Open market purchases CAN changes Return of non-personnel budget surplus IAAs Government purchase card System shut down and reopening

YEAR-END What are the extra columns in my financial report?

During year-end, financial reports include pending POTS and SOARS/Kelly columns for planning purposes. The pending POTS column is what has not hit the system and could potentially obligate.

CAN CHANGES How can I check that a CAN Change has been completed?

Either Beacon or nVision can be used to confirm a CAN Change has been completed. It will appear as a line item under the CAN's financial data.

SALARIES & BENEFITS (S&B) / FTEs Why are the FTE reports so slow to be posted?

FTE data comes from PSC (BIIS), which is updated once a month, mid-month. For example, October FTE data is made available in the middle of November. After OFRM receives the data, the information needs to be verified and analyzed before posting FTE reports.

FINANCIAL REPORTING How do I read the monthly financial reports?

The monthly financial report includes the following: The fiscal year, department/office, designation of operational or research, and the date, which is the prior business day from the posting. Major object class number and category name. Initial budget, which is the department/office budget approved at the beginning of the fiscal year. Year-to-date (YTD) modifications Revised budget (initial budget plus or minus any adjustments) Commitments and obligations that have posted to the accounting system. Budget remaining (Revised budget minus commitment and obligations) CANs that are associated with the department/office and included in the financial report. If a department/office contains a research section, it will be on the second tab as a roll-up.

CAN CHANGES The SOP for CAN changes, refers to an nVision report. Where can I find this report?

The nVision supporting document template can be sent upon request. Please contact OFRM to receive a copy or for additional information pertaining to the report.

DIRECT CAN CITATION (DCC) Who signs the Intra-NIH Direct Citation Form on behalf of the Clinical Center?

The signatory of the DCC form is at the CC department/office discretion. This could be the Department Head/Office Chief, Senior AO, AO, or another CC employee involved in processing the DCC or its deliverables, such as the products and/or services being described in the DCC.

SALARIES & BENEFITS (S&B) / FTEs What is the best way to track Fellow costs?

The total year Fellow cost is obligated all at once when the award is processed. The best way to track Fellow costs is to know the Fellow start date and monitor financials. If the Fellow's award is to be renewed, the obligation will hit on the same day as the previous year.

CAN CHANGES What are the different types of CAN changes?

The two types of CAN changes are: Payroll CAN Changes: changing the CAN number for transactions with OC codes 11&12 Non-Payroll CAN Changes: changing the CAN, FY, Task and/or OC code for the transactions with OC codes other than 11&12

SALARIES & BENEFITS (S&B) / FTEs Why are Salaries & Benefits (S&B) budgets separate from non-S&B in the financial report? Do they abide by the same rules?

They are separate to make it easier to view and track S&B budgets/costs and non-S&B budgets/costs. Both categories should be managed individually. Most S&B is charged automatically while non-S&B are obligated through approved requests. Departments/Offices must refrain from exceeding either category without approved authorization.

YEAR-END What are Non-S&B Surplus Returns? Where does this money go?

Toward the end of each Fiscal Year, OFRM asks all departments/offices to return any anticipated non-S&B surpluses above a certain threshold. OFRM consolidates these surpluses into the OCEO reserve, which can be used to fund high-priority initiatives. It is critical for departments/offices to return these surpluses in a timely manner, so that CC leadership has enough time to repurpose the funds.

FINANCIAL REPORTING ​ When a travel authorization isn't closed (cancelled/vouchered), does the CC lose money?

Travel authorizations, like all other obligations, earmark government money for a specific purpose. If those funds remain obligated until after those funds expire, and the traveler either doesn't go on the trip or the actual cost comes out less than the original obligation, then the unused balance on the travel authorization is essentially lost. If the authorizations are de-obligated before the funds expire, then the de-obligated funds can be used for another purpose.

YEAR-END What is YEC?

YEC stands for year-end close.

DIRECT CAN CITATION (DCC) Is there a DCC form?

Yes, the DCC form is posted in the Budget Reporting Repository (BRR).

CAN CHANGES Are there different forms I need to use for CAN changes?

Yes, there are two different forms to use depending on the type of CAN change request. Both, payroll and non-payroll forms are available in the Budget Reporting Repository (BRR).