Acctg Project in Oracle Reconciliation

Rev.
4/17/2009

OFFICE OF THE COMPTROLLER
ACCOUNTING FOR YOUR
PROJECT IN ORACLE
Rev. 4/17/2009

TABLE OF CONTENTS
1. RECONCILIATION QUICK REFERENCE GUIDE ....................................................................................... 2
GENERAL LEDGER RECONCILIATION CHECKLIST ............................................................................ 2
PROJECTS/GRANTS MANAGEMENT SYSTEM RECONCILIATION CHECKLIST (PA/GMS) ..................... 6
2. INTRODUCTION ................................................................................................................................... 9
3. PROJECT MANAGEMENT RESPONSIBILITIES ...................................................................................... 10
KEY MEMBER ROLES DEFINED ................................................................................................... 10
RECONCILE PROJECT ACTIVITY .................................................................................................. 11
ANNUAL PROJECT CERTIFICATION PROCESS DUE AT END OF FISCAL YEAR (DEADLINE) .................. 12
4. NAVIGATION - GENERAL LEDGER (GL) .............................................................................................. 13
INQUIRY FUNDS....................................................................................................................... 14
ACCOUNT LEVEL ALL ....................................................................................................................... 18
ACCOUNT LEVEL DETAIL .................................................................................................................. 19
ACCOUNT LEVEL SUMMARY .............................................................................................................. 20
PROJECT BALANCE VIA SUMMARY TEMPLATES ............................................................................ 21
FUNDS CHECK PROCESS............................................................................................................ 25
MANUAL FUNDS CHECK FOR SPONSORED PROJECTS ............................................................................ 26
TRANSACTIONS DETAIL DRILLDOWN TO SUB LEDGERS ................................................................. 27
PERIOD BALANCES ............................................................................................................................. 29
BUDGET DRILL-DOWN ......................................................................................................................... 31
ACTUAL DRILL-DOWN .......................................................................................................................... 36
ENCUMBRANCE DRILL-DOWN ............................................................................................................... 41
RECONCILIATION DETAILS .......................................................................................................... 45
SUBMITTING CORRECTIONS (GL)/CONTACT OFFICES .................................................................. 46
ENCUMBRANCE/BUDGET CARRY FORWARD RULES AT YEAR-END CLOSE ..................................... 47
CHART OF ACCOUNTS STRUCTURE (ACCOUNTING KEYFLEXFIELD) ............................................... 49
5. NAVIGATION - PROJECTS/GRANTS MANAGEMENT SYSTEM (GMS) ..................................................... 50
REVIEW OF PROJECTS/GRANTS MANAGEMENT SYSTEM (GMS) ACCOUNTING TRANSACTIONS ...... 50
CUSTOM EXCEPTION APPROVAL PROCESS ................................................................................. 51
EXPENDITURE INQUIRY ACTUAL ............................................................................................... 57
COST DISTRIBUTION LINES .................................................................................................................. 62
REVENUE DISTRIBUTION LINES ............................................................................................................ 63
AP INVOICES ..................................................................................................................................... 64
PO RECEIPTS .................................................................................................................................... 73
PROJECT ACCOUNTANT ASSIGNED TO SPONSORED PROJECT ...................................................... 74
ADDITIONAL CHECKLIST FOR SPONSORED PROJECTS .................................................................. 78
SUBMITTING CORRECTIONS FOR EXPENDITURES - CONTACT OFFICES .......................................... 80
6. REPORTS ......................................................................................................................................... 82
CUSTOM EIS GENERAL LEDGER REPORTS ................................................................................. 82
EIS ADHOC JOURNALS REPORT (GL) ......................................................................................... 85
EIS ADHOC TRANSACTIONS (GMS) ............................................................................................ 93
E-BUSINESS SUITE FINANCIALS REPORT OF TRANSACTIONS ..................................................... 95
FSG PROJECT BALANCE REPORT ............................................................................................ 100
PURCHASING ENCUMBRANCE DETAIL REPORT ....................................................................... 109
PURCHASING OTHER OPEN ENCUMBRANCE BALANCE REPORT ............................................ 114
EXPORT FROM ORACLE E-BUSINESS SUITE TO MS EXCEL ......................................................... 115
7. FORMS .......................................................................................................................................... 120
REQUEST FOR NEW ORACLE PROJECT ..................................................................................... 120
ORACLE FINANCE ROLES AND RESPONSIBILITIES ...................................................................... 121
PROJECT MANAGEMENT AUTHORIZATION .................................................................................. 122
8. FREQUENTLY ASKED QUESTIONS (FAQS) ...................................................................................... 123
Rev. 4/17/2009 Page | 2

RECONCILIATION QUICK REFERENCE GUIDE
GENERAL LEDGER RECONCILIATION CHECKLIST

Reconciliation Details
Accounting Contacts for General Ledger
Accounting Period
Project
Reviewed by Date
Approved by Date

Items to Look for in General Ledger (GL) Yes No Required Action
1 Confirm that the revised budget balance agrees
with the previous months revised budget,
adjusted by applicable budget changes and
approved carry forwards approved since the
previous reconciled month-end period.
a. For Educational & General projects (begins
with 1), you should see an increase in
budget allocation to cover the longevity fringe
benefits for the month.

Criteria - Your beginning revised budget balance
needs to be correct in order for the Project Manager to
place reliance on the Available Balance reflected in GL
at any point in time. If the beginning balance is
incorrect, by default, the available balance is also
incorrect, and needs to be adjusted accordingly.

Oracle Options (click hyperlink for detail instructions)
a. Refer to the Budget column under GL
Inquiry-Funds use Account Level Summary
b. Refer to Budget Section on the Report of
Transactions pdf document
c. Refer to Balance Type column (Budget) on
the UTPA Adhoc Journals Report - MS
Excel format
Who to contact:
d. Frances Rivera (frivera@utpa.edu) from
Budget Office
Common exceptions and resolutions:
e. Budget adjustment is not posted the
pending item may be in review status
within the Budget office. If adjustment
remains unposted, contact the Budget
Office.
f. Budget for an encumbrance was not

Rev. 4/17/2009 Page | 3

carried forward review the encumbrance
carry forward rules; and contact the
Accounting Office with questions.
g. Negative budget is reflected within the
Employee Benefits summary for a State
project (begins with a 1); no action the
Budget Office will adjust the budget.
2 Review/reconcile each receipt posted as revenue
in GL.
a. Does your expected revenue match to the
revenue posted in GL?
b. Is the revenue posted to the correct project or
GL string combination (i.e., funding source,
org, object, etc.)?
c. Do you see any unexpected revenue posted
incorrectly to your project/GL string
combination? If so, request correction.

Criteria Revenue should be recognized in the proper
project or GL account using the correct revenue object,
and all expected revenue should be accounted for in
your project. Revenue posted incorrectly to your
project should be reported to Accounts Control for
research and correction.

a. Refer to the Actual column for revenue
objects (4XXXX) under GL Inquiry-Funds
b. Refer to Report of Transactions Revenue
Sections pdf document
c. Refer to Account Type column (Revenue)
on the UTPA Adhoc Journals Report - MS
Excel format
Who to contact:
d. Magda Garcia (mgarcia1t@utpa.edu) from
Accounts Control Office
e. Edna Reyes (edna@utpa.edu) from Grants
and Contracts Office if Grant related
f. Expected revenue not recognized in
project contact Accounts Control to
research. Revenue might have been
posted against an incorrect project.
g. Revenue posted to your project in error
submit details to Accounts Control for
correction.
h. Revenue posted to an incorrect object
within your project - submit details to
Accounts Control for correction.

3 Review/validate each outstanding encumbrances
reflected in GL.
a. Are the outstanding encumbrances still valid?

Rev. 4/17/2009 Page | 4

If not, action is needed to liquidate invalid
encumbrance(s).
b. Confirm that encumbrances are not negative.

Criteria Only valid encumbrances should be reflected
in your project.

Note: Purchasing encumbrances are posted twice
daily in GL - by 9:00 a.m. and 1:00 p.m.

a. Refer to the Encumbrance column under
GL Inquiry-Funds
b. Refer to Encumbrance Sections on the
Report of Transactions pdf document.
These represent all the encumbrance
debits and credits which transpired for the
month.
c. Refer to Balance Type column
(Encumbrance) on the UTPA Adhoc
Journals Report - MS Excel format. These
represent all the encumbrance debits and
credits which transpired for the month.
d. Refer to Encumbrance Detail Report this
report provides the balance for
encumbrance obligations by requisition.
e. Refer to Other Open Encumbrance Report
- This report provides the balance for all
purchasing related encumbrances.
Who to contact:
f. Purchasing Office at purch@utpa.edu
g. Encumbrance is no longer valid cancel
encumbrance using Requisition and PO
maintenance procedure through your
Purchasing Responsibility. Refer to
Materials Management website below for
Information on Purchase Order and
Requisition Maintenance Update:
http://www.utpa.edu/materialsmgt/Oracle%
20Support/Oracle%20Purchasing%20Sup
port.htm
h. Encumbrance is not appearing on your
project Verify document status; if
incomplete, in-process, or requires re-
approval; provide details to the Purchasing
Office for research.

4 Ensure that your overall project balance is NOT
negative. If so, corrective measures need to be
followed.

Criteria Project spending is limited to approved
budget only. Overdraft balances may be due to
processing timing issues, where multiple transactions
were attempting to simultaneously claim against

Rev. 4/17/2009 Page | 5

available balances. These negative balances need to
be addressed.

a. Refer to the Funds Available column in GL
Inquiry-Funds use Account Level Summary
b. Refer to Fiscal Year to Date Summary
section in Report of Transactions pdf
document
Who to contact:
c. Frances Rivera (frivera@utpa.edu) from
Budget Office
d. Negative balance in Employee Benefit for
State project no action; the Budget office
will adjust.
e. Negative balance in 60000 Non-Labor
category submit a budget change or
correct an expenditure to a different
project.
5 Has all documentation been filed for audit
purposes?

Criteria Per Internal Audits, all documentation which
supports the reconciliation should be filed within the
department and made available upon request. This
documentation may include budget change
authorizations, receipt of funds, transfer of funds
authorizations, etc.

Who to contact:
a. Isabel Benavides (benavidesi@utpa.edu)
from Internal Audits

Rev. 4/17/2009 Page | 6

PROJECTS/GRANTS MANAGEMENT SYSTEM RECONCILIATION
CHECKLIST (PA/GMS)

Review Project Activity

Accounting Contacts for Expenditure Corrections
Additional Checklist for Sponsored Project
Accounting Period
Project
Reviewed by Date
Approved by Date

Items to Look for In GMS Yes No Required Action
1 Are all Payroll Related costs accounted for?
a. Validate the employees listed w/costing are
true employees for the project.
b. Are the costs charged to the correct project?
c. Are the cost distributions correct for the
salary, wages, and employee benefits?
d. Are all expected employees to be charged
against the project reflected in the project?
e. The Time and Effort report will be accurate
based on payroll costs posted against this
project.

Criteria Payroll costs should be charged to the
proper project and the correct accounting period.

Oracle Options (click hyperlink for detail
instructions)
a. Run the UTPA Adhoc Transactions
Revised Report for your project for any
given period. Validate all payroll costs
listed and identify any labor/benefit charges
missing.
b. Refer to PA/GMS Actual Expenditure
section on the Report of Transactions pdf
document. Validate all the listed
employees charged to the project.
Who to contact:
c. Refer to contact list depending on expense
type and Sub Ledger criteria.

2 Validate all supplier costs charged to the project.
a. Are the costs charged to the correct project?

b. Are the amounts correct?

Rev. 4/17/2009 Page | 7

Note: Supplier costs are posted once in GL by
9:00 a.m. these represent supplier costs
processed for the prior day.

Criteria Supplier costs should be charged to the
proper project and with the correct amounts.

instructions)
given period. Validate all the listed supplier
costs charged to your project.
b. Refer to PA/GMS Actual Expenditure
document. This will list all supplier costs
charged to your project.
Who to contact:
c. Ana Salinas (alsalinas@utpa.edu) from
Accounts Payable.
d. Supplier costs are charged to the project in
error contact Accounts Payable and
request correction.
e. Supplier costs were charged with an
incorrect amount contact Accounts
Payable and request a vendor credit.
3 Validate that charges from internal departmental
transfers (IDTs) have been recorded properly.
a. Physical plant, print shop, telephone
services, media services.
b. Project Costing Corrections/Changes
c. Phone Interface; Postage; Ozarka Water
d. Food Service costs
e. Labor cost corrections
f. Scholarship Expense

Criteria Internal departmental transfers (IDTs)
should be charged to the proper project as
originally authorized by both parties.

instructions)
given period. Validate all the listed IDT
costs charged to your project.
b. Refer to PA/GMS Actual Expenditures
document. This will list all IDT costs
charged to your project.
Who to contact:
c. Refer to contact list.

Rev. 4/17/2009 Page | 8

d. Correspond with the appropriate service
department when charging issues arise.
4 Validate that appropriate expense
reimbursement credits have been recorded
properly.
a. Expense receipts from CORE (P&C cashier
system).

Criteria Expenditure reimbursements are the only
receipt of funds to be credited against expense e-
types all other receipt of funds should flow
through revenue objects.

instructions)
given period. Validate transactions with
GMS CORE Interface or GMSA CORE
Interface as transaction source. These
should represent expense credits.
b. Refer to PA/GMS Actual Expenditures
document. Identify the expense credits by
transaction source.
Who to contact:
c. Refer to contact list depending on expense
type and sub ledger criteria.

5 Has all documentation been filed for audit
purposes?

Criteria Per Internal Audits, all documentation
which supports the reconciliation should be filed
within the department and made available upon
request. This documentation may include
memorandums of employment, supplier invoices,
travel registration fees, non-routine work orders etc.

Who to call:
a. Isabel Benavides(benavidesi@utpa.edu
from Internal Audits

6 Are Key Members on the Project Current?

Criteria Key Member roles play an integral part in
the project. If the assignments are incorrect, route
Project Management Authorization form to update
these.

Rev. 4/17/2009 Page | 9

INTRODUCTION
The purpose of this training manual is to equip Project Managers and other Key Members with
the information they need to comply with fiscal requirements as it relates to financial
transactions recorded against funds entrusted to them (project accounting).
This manual describes the general guidelines for reconciling and certifying financial transactions
posted to University projects and accounts. It also contains other pertinent information relating
to your project (i.e., funds check process, encumbrance carry forward, sponsored project close-
out, etc.).
Rev. 4/17/2009 Page | 10

PROJECT MANAGEMENT RESPONSIBILITIES
KEY MEMBER ROLES DEFINED
There are three key member roles defined in Oracle E-Business Suite. These key members
represent project management and play an integral part in ensuring that good internal control
practices are adhered to in managing the details of the projects financial operations.
Each project should have all three key members filled, but NO one project can have multiple key
member assignments during the same timeframe (i.e., a project is not allowed to have two
Project Managers simultaneously, etc).

Project Manager (PM) assumes the overall responsibility for a project. The PM acts as an
approver and is responsible for verifying the legitimacy, appropriateness, and necessity of
transactions recorded against the project. The active PM at the end of the fiscal year is
responsible to submit the annual certification for the entire Fiscal Year regardless of when the
PM was assigned this role.

Alternate Approver (AA) during the Project Managers absence (or by request), the alternate
approver acts as the approver on behalf of the PM, verifying the legitimacy, appropriateness,
and necessity of transactions recorded against the project.

Project Reviewer (PR) is responsible for reviewing each transaction posted against the
project, ensuring its accuracy and validating that sufficient source documentation exists (paper
form or electronic data residing in Oracle E-Business Suite). The PR also reviews the non-
standard transactions reflected on the GMS Custom Exception Approval screen. These
transactions represent items which were not initially authorized (via workflow) by the Project
Manager or Alternate Approver. Examples: telephone charges, physical plant work orders,
bookstore charges, manual labor cost adjustments, etc.

These key member assignments are also called upon by all project workflow related
notifications (i.e., purchase requisitions, budget changes, etc.).

Approval notifications flow to the Project Manager (or Alternate Approver) for
authorizations such as budget changes, purchase requisitions and purchase orders.
Action notifications flow to Project Manager and Project Reviewer at each month-end
close for custom exception approval process (and overall project review/reconciliation).

Rev. 4/17/2009 Page | 11

RECONCILE PROJECT ACTIVITY

The purpose of the Monthly reconciliation is to identify and correct mistakes in a timely manner.
The timely reconciliation of transactions for all University projects and accounts is critical to
maintaining the integrity of the University's accounting records. Unusual transactions should be
reported promptly to the appropriate Accounting office for feedback and/or correction. Refer to
sections on submitting corrections/contact offices (GL and GMS).

Even under the new Oracle E-Business Suite environment (workflow approval), financial
activities associated with projects should be reconciled to the departments records. This helps
ensure that financial transactions recorded in the Universitys Oracle E-Business Suite are
accurate. By reconciling against supporting documentation, the department gains additional
assurance that all financial transactions are appropriate.

The amount of effort placed on this reconciliation should match the level of responsibility
assumed by the Project Manager, depending on the type of funds and level of reporting
requirements.

All projects/accounts must be reconciled (to the level identified above) on a regular basis
throughout the year, and preferably within 10 days following the official accounting period close.

With the completion of the reconciliation, the Project Manager can place a high reliance factor
on the available balance reflected in General Ledger, and can proceed in transacting with
confidence as applicable.

Why reconcile project/account financial transactions?
To ensure that expenditures which have been charged to the departments projects were
properly approved and charged to the correct project.
To ensure that revenues which have been earned/collected by the department have
been credited and charged to the correct GL account.
To abide with regulations mandated by State Comptroller, UT System, Federal
Government, etc.

Any supporting documentation related to financial transactions must be retained by the
department in such a manner as to satisfy local, state, and federal audit requirements, as well
as state and federal records retention requirements. The determination as to the extent of
support documentation retained is left up to the departments discretion.

Key examples of financial transactions which require reconciliation are receipts, payroll
expenses, encumbrances, etc.
The guidelines on this manual will illustrate the transactions to be reconciled via the General
Ledger (GL) and those transactions to be reconciled via the Grants Management System
(GMS).

Rev. 4/17/2009 Page | 12

ANNUAL PROJECT CERTIFICATION PROCESS DUE AT END OF
FISCAL YEAR (DEADLINE)

As required by The University of Texas System, the Division of Business Affairs is to obtain an
annual project certification (as defined above) from each Project Manager. This deadline falls
during the last week of September, following the end of each Fiscal Year. The certification
is used to substantiate the Annual Financial Report.

The official September deadline will be published via oracle notification to all Project Managers.
By responding yes to the annual project certification at year-end, the Project Manager is
certifying:
That ALL financial transactions recorded against the project were properly authorized
and were appropriate and allowable in relation of fund restrictions and all other
applicable University policies.
That all reconciling items identified were satisfactorily resolved.
There were no misstatements or omissions in the financial information provided by the
Project Manager.
That all frauds known to the project manager were reported accordingly (timely) and
appropriately addressed.
This manual describes the general guidelines for reconciling and certifying financial transactions
posted to University projects and accounts. It also contains other pertinent information relating
to your project (i.e., funds check process, encumbrance carry forward, sponsored project close-
out, etc.).
It is highly recommended for ALL Key Members to follow the guidelines on this manual timely
throughout the fiscal year to place the Project Manager in an excellent position to submit yes to
the annual project certification at year-end.
The Project Manager assigned to a project at the end of each fiscal year (8/31/xx) is held
responsible for submitting the annual project certification for the entire fiscal year regardless of
when the Project Manager assumed this role.

If the Project Manager assumed this role any time after the beginning of the fiscal year:
It is the new Project Managers responsibility to obtain a partial off-line certification (in
writing) from the outgoing Project Manager, covering transactions from the beginning of
the fiscal year to the point of transition. If the outgoing PM is no longer on campus,
request this from the outgoing PMs staff.
If the PM has changed numerous times during the Fiscal Year, the latest outgoing PM
should have a certification on file from the previous outgoing PM. The new Project
Manager should obtain copies of those partial certifications as well.

These partial certifications will be used by the current Project Manager as justification to support
his/her annual project certification.
Rev. 4/17/2009 Page | 13

NAVIGATION - GENERAL LEDGER (GL)
In lieu of transaction reports, the Oracle navigation guide listed below will demonstrate how to
use the GL screens to obtain your project balance and drilldown to specific detailed
transactions.

Typographic Convention in Oracle Applications Navigation Path

(N) Navigator (M) Menu Bar (T) Tab (B) Button
(H) Hyperlink (I) Icon

Rev. 4/17/2009 Page | 14

INQUIRY FUNDS

The Funds > Inquiry function is a powerful feature in GL. This feature allows you to review the
funds available for your project and compare encumbrances and actuals with budgets. You can
review budget, encumbrances, actual and funds available for the project and accounting period
specified.

The selection criterion is critical in obtaining the proper financial information for your reporting
needs.

Our recommendation is to initiate your project view using the Summary Account level. You can
then select other view levels to pull details as needed.

Login to Oracle E-Business Suite with UTPA GL Inquiry Responsibility
Click on (B) to expand all selections

(N) Inquiry > Funds; Click on (B) Open

Rev. 4/17/2009 Page | 15

SELECTION CRITERIA:
Enter the Selection Criteria: use caution in selecting your criterion, as this defines the output
of your results.

Form Funds Available Inquiry

Budget:
Original Budget: Will only reflect the original budget amounts from the University
Operating Budget (budget changes are NOT reflected under this selection).
Revised Budget: Always select Revised Budget for this category. The revised budget
is defined as Original budget plus budget revisions/changes. This is the default option.

Period: The period is the accounting period, and it is defined as the month and the fiscal year
that month pertains to. The university fiscal year runs from September thru August. FY2008 is
comprised of Sep 2007 (Sep FY2008) thru Aug 2008 (Aug FY2008).
For your most current balance, select the Current Accounting Period. This should be the
latest opened period.
To inquire on a previous accounting period, select the specific period of interest. This
could be any closed period within the current year or prior year(s).

Amount Type:
Period to Date (PTD): Displays Current Month Totals only
Quarter to Date Extended (QTDE): Displays Totals for the past Quarter to date.
Year to Date Extended (YTDE): Displays Fiscal Year Totals, up to the selected period.
This is the default option.
Project to Date (PjTD): Displays totals from the inception of the project (if available).
Rev. 4/17/2009 Page | 16

Encumbrance Type:
All: Includes a combination of all encumbrance types. (Default)
Commitment: Includes Requisition encumbrance type only, where Commitments
equals Requisitions.
Dossier: Do not use.
Invoice: Includes Invoices paid by Accounts Payable which require no prior purchase
order.
OLD: Payroll encumbrances as define by Labor Distribution.
Obligation: Includes Purchase Order encumbrance type only, where Obligations equal
Purchase Orders.

Account Level:
All: Displays both Detail and Summary Account Totals (Default)
Detail: Displays Detail Accounts only
Summary: Displays Summary Accounts only

Rev. 4/17/2009 Page | 17

Once the search criterion has been populated, you may click in the Funds Available (USD)
/Summary Account section (refer to circled section on screen shot). The Find Accounts
window pops up. You can also click (M) View and select Find.

Enter the Project Value in the Project segment or select it from the list of values (LOV) Ex.
100CMPT00

Click (B) OK


The Funds Available Inquiry balance for the selected project is displayed below.
Rev. 4/17/2009 Page | 18

ACCOUNT LEVEL ALL

By selecting Account Level as All, the Account Lines will display both Detail and Summary
Account Balances.

The summary account balances are those lines denoted with a T. The T indicates a total of
sub-lines which make up the summary.


Note: For projects with numerous account lines, you can Export these to MS Excel and decipher
the lines as needed.
Rev. 4/17/2009 Page | 19

ACCOUNT LEVEL DETAIL

By selecting Account Level as Detail, the Account Lines will display only Detail Account
Balances. Even account combinations with zero amounts are returned.


Rev. 4/17/2009 Page | 20

ACCOUNT LEVEL SUMMARY

By selecting Account Level as Summary, the Account Lines will display only Summary
Account Balances.

This account level is the recommended display for users to follow when obtaining your project
balance, as it will display the information at a high level for a quick review.

The summary template definitions (and how to interpret each line) are outlined on the next
section.


Rev. 4/17/2009 Page | 21

PROJECT BALANCE VIA SUMMARY TEMPLATES

Summary templates are defined in General Ledger for particular levels of revenue and expense
objects. The templates facilitate the financial display for your project. They calculate the net
amount within a range of GL objects and return the resultant (sum) for all columns including
budget, encumbrances, actual, and available balance.

The template levels are defined below, where the items splashed in blue are the summary
templates. The objects listed immediately below represent the object range defined within that
template.

Summary template 12500 CAPITAL ASSETS is included as part of the 60000 template, as
this category is considered an expense to the project (but an asset to the University).

Below is a sample view of a project using the Summary account level option. Note how you can
see all categories within the screen (this will be the case for most projects), for a quick analysis
of your project status.

To recap, this project reflects an available balance of $694,792.72 for labor costs, $32,959.13
for non-labor costs, and $727,751.85 overall balance.


Rev. 4/17/2009 Page | 22

Summary templates Defined:

General Ledger Summary Templates Defined

GL Object
Value Object Description Parent
12500 CAPITAL ASSETS Yes
12501 Capital Purchases Clearing
12502 CIP Clearing

40000 REVENUE SUMMARY Yes
Object Ranges 40001 41999

42999 BURDEN COST SUMMARY Yes
42002 Indirect Cost Fed
42101 Indirect Cost Fed Pass Thru
42201 Indirect Cost State
42302 Indirect Cost ST Pass Thru
42401 Indirect Cost Local
42501 Indirect Cost Private

49999 REVENUE + BURDEN COST SUBTOTAL SUMMARY Yes

51000 SALARIES SUMMARY Yes
51001 Single Incumbent Salaries
51003 Longevity
51010

Pooled Salaries

51100 WAGES SUMMARY Yes
51101 Wages

52000 EMPLOYEE BENEFITS SUMMARY Yes
52001 Employee Benefits

52999 TOTAL LABOR EXPENSES SUMMARY Yes
51000 SALARIES SUMMARY Yes
51100 WAGES SUMMARY Yes
52000 EMPLOYEE BENEFITS SUMMARY Yes

53999 OPERATING SUMMARY Yes
53001 Operating Budget
53005 Materials and Supplies
53010 Utilities
53015 Repairs and Maintenance
53020 Rental and Leases
Rev. 4/17/2009 Page | 23

53025 Printing and Reproduction
53030 Telecommunications
53035 Contracted Services
53040 Operating Student Services
53045 Bad Debt Expense
53050 Other Operating Expenses
53055 Professional Fees and Services
53060 Settlement of Claims
53065 State Grant Pass Through
53070 Federal Pass Through
53073 Indirect Cost
53075 State Wide Cost Allocation
53080 Retainage
53400 Trnsfrs to UT System Mandatory
53405 Interest on Bonds
53410 Principal on Bonds
53415 Trnsfrs to UT Sys Non Mand
53420 Reclassify to Other Components
53425 Transfers Out Intrafund
53430 Transfers Out Interfund
53500 Reclass Capital Asset Purchase
53505 Depr Exp Buildings and Imp
53510 Depr Exp Facilities and Imp
53515 Depr Exp Infrastructure
53520 Depr Exp Personal Property
53521 Depr Exp Library Books
53525 Depr Exp Other Assets
53527 Depr Exp Vehicles
53530 Bonus Expense Capital
53535 Non Depre Categories Clear
53536 Non Depre Controlled Equipment
53537 Non-Depre Buildings

54999 BOOKS SUMMARY Yes
54001 Books
54500 Capital Asset Purchases-Library Books

55999 SCHOLARSHIP SUMMARY Yes
55001 Scholarships

56999 RESTATEMENTS SUMMARY Yes
56001 Restatements

57999 TRAVEL SUMMARY Yes
57001 Travel

58999 CAPITAL OUTLAY SUMMARY Yes
58001 Capital Outlay
58500 Capital Asset Purchases

59999 COST OF GOODS SOLD SUMMARY Yes
Rev. 4/17/2009 Page | 24

59001 Cost of Goods Sold

60000 TOTAL NON-LABOR EXPENSES SUMMARY Yes
12500 CAPITAL ASSETS Yes
53999 OPERATING SUMMARY Yes
54999 BOOKS SUMMARY Yes
55999 SCHOLARSHIP SUMMARY Yes
56999 RESTATEMENTS SUMMARY Yes
57999 TRAVEL SUMMARY Yes
58999 CAPITAL OUTLAY SUMMARY Yes
59999 COST OF GOODS SOLD SUMMARY Yes

99999 TOTAL OF ALL SUMMARY ACCOUNTS Yes
(Revenues - Expenditures)
Object Ranges-->12501-12502 & 40000-60000

Rev. 4/17/2009 Page | 25

FUNDS CHECK PROCESS

The funds check process for all projects resides in the General Ledger module, and more
specifically, within the Summary template 60000 Total Non-Labor Expense summary. This
funds check process applies to all transactions attempting to process against funds available
within the 60000 summary level as of the current period. Examples are purchase requisitions,
purchase orders (including capital asset purchases), printing, work orders, phone charges, etc.

If the current available balance for the summary template 60000 is insufficient to cover the
anticipated encumbrance/expense, the transaction will fail funds check and it will be disallowed
from processing within Oracle.

Note: If insufficient funds are reflected for your project, the seeded purchase requisition and
purchase order process will reject the transaction at the submission stage and send a
notification Unable to Reserve Document to the preparer of the document to take some action.
For other transactions (phone, IDTs, etc.), the expense will process in GMS (if allowed for
posting) and reject in GL during the interface process. This is why users are contacted at this
late stage to rectify insufficient fund issues.

Although the automated funds check process is the same for all projects, a manual funds check
is required to be conducted for Sponsored Projects (project begins with a 4 and has an award
associated with it). Refer to page 26

For the screen shot below, funds are available for non-labor costs to the extent of $32,959.13.
The fact that $3,572.71 of deficit is reflected in the travel summary (57999) plays no impact on
the funds checking process in GL.

Rev. 4/17/2009 Page | 26

MANUAL FUNDS CHECK FOR SPONSORED PROJECTS

INTERPRETATION OF FUNDS AVAILABLE INQUIRY SCREEN FOR SPONSORED PROJECTS

Sponsored projects have budgets approved by external funding agencies, and each agency has
spending restrictions within those budgets. It is imperative that you conduct a manual funds
check prior to processing an expense transaction in Oracle.

As the available balance reflected under the summary template 60000 incorporates all non-
labor expense categories (i.e., operating, scholarships, travel, and capital), you should NOT
utilize this balance when deciding if a project has sufficient funds to process an expense
transaction. Instead, to determine if funds are sufficient, you should evaluate the available
balance reflected on the specific expense categories, whether its salary, employee benefits,
travel, scholarships, etc. (i.e. 51000, 51100, 52000, 53999, 55999, 57999, & 58999).


Example: If the current available balance for summary template 57999 has insufficient funds to
cover the anticipated travel encumbrance/expense of $500, the PM or PR should not submit the
transaction (even if sufficient funds are available under the 60000 summary template) until a
budget change is processed and allowed by the grant guidelines.
Rev. 4/17/2009 Page | 27

TRANSACTIONS DETAIL DRILLDOWN TO SUB LEDGERS

Oracle GL allows you to drilldown to specific transaction information. This process is
recommended if you have a limited amount of transactions to review or analyze.

For large scale transactions, it is preferred that you run an EIS report to obtain the equivalent
information.


(N) Inquiry > Funds; Click (B) Open

Rev. 4/17/2009 Page | 28

As mentioned in the earlier section, this screen will display the Budget, Encumbrance, Actuals
and Funds Available for the Project value specified.

Enter the Selection Criteria and project value as described in an earlier section. Use 57001 as
the object code.


Only Account Combinations with the selected criteria will be returned.

Rev. 4/17/2009 Page | 29

PERIOD BALANCES

For the example queried, only two code combinations are returned. The second code
combination may be disregarded, as it reflects zero amounts (alert: this combination may
contain detail which nets to zero, so dont be too quick to dismiss).

To Drill-down to the Period Balances, highlight the specific code combination as depicted on the
funds available screen shot below.

From the menu, select (M) Tools > Period Balances

Rev. 4/17/2009 Page | 30

The Period Balances (YTDE) screen will be displayed. This screen will display balances from
the start of the Fiscal Year (SEP-FY2008) to the Current Opened Period, sub-totaled by month.

Note: Any differences between the Funds Available Inquiry screen and the Period Balances
(YTDE) screen may be attributed to carry forward balances from the previous fiscal year.

Form Period Balances

From this screen, you can now drill-down to Budget, Encumbrance, or Actual for any month
displayed.
Rev. 4/17/2009 Page | 31

BUDGET DRILL-DOWN

To Drill-down on any Budget amount on the Period Balances (YTDE) screen, click on the
amount in the budget section of the Period Balances form

Select (M) Tools > Budget Lines.

Rev. 4/17/2009 Page | 32

The output displayed are Budget Journals.

To drill-down ever further, select the first Account Entry and click on the (B) Journal.

Form Accounting Entries Detail

Rev. 4/17/2009 Page | 33

Note that this Budget Journal was processed against the Original Budget. You can review the
detail lines on the journal as needed.

Original Budget is used to load budgets approved via the University Operating Budget cycle. All
other budgets are posted under the Revised Budget.

Form Journals

Close Journals window

Rev. 4/17/2009 Page | 34

Select the second Accounting Entry and click on the (B) Journal.


Rev. 4/17/2009 Page | 35

This Budget Journal was entered under the Revised Budget. Again, you may review the detail
lines on the journal as needed.

Form Journals

Close Journals window

Close Accounting Entries Details window

Rev. 4/17/2009 Page | 36

ACTUAL DRILL-DOWN

To Drill-down on any Actual amounts on the Period Balances (YTDE) screen, click on the
amount or Period on the Period Balances form.

Select (M) Tools > Actual Lines.


Since JAN FY2008 does not have any amounts, DEC FY2008 will be used in this example

Rev. 4/17/2009 Page | 37


Click on (B) Journals
Rev. 4/17/2009 Page | 38

Form Journals

Note: The source of the above criteria is coming from Payables with Purchase Invoices as
Category.

Close the Journals window and return to Accounting Entries Details
Rev. 4/17/2009 Page | 39


Click on (B) Drilldown

Rev. 4/17/2009 Page | 40

Form Payables Invoice Accounting

Close Payables Invoice Accounting Window

Close Accounting Entries Details window
Rev. 4/17/2009 Page | 41

ENCUMBRANCE DRILL-DOWN

To Drill-down on any Encumbrance amount on the Period Balances (YTDE) screen, click on the
amount in the encumbrance section of the Period Balances form.

Select (M) Tools > Encumbrance Lines.

Same Example: Project value: 100CMPT00
Object: 57001 (Travel)
Period: SEP - FY2008


The following are the Accounting transactions that make up the Encumbrance total of $572.05.
There are quite a few, so you may elect to export these entries into MS Excel to facilitate your
review.

Rev. 4/17/2009 Page | 42

To review the actual GL journal click on the (B) Journal.

To Drill-down on a specific transaction, click on the amount and select the (B) Drilldown. This
drilldown will take you to the Purchasing sub ledger.


To Drilldown on the first item for $85.00 for Purchasing Requisition; click the (B) Drilldown
Rev. 4/17/2009 Page | 43

The Purchasing Requisition Accounting screen is displayed. Click on the (B) Show Transaction
for more information.

Form Purchasing Requisitions

Rev. 4/17/2009 Page | 44

The Requisition Headers Summary screen will display the requisition status, the preparer, and
other related information.

To view outstanding encumbrances for a project, using your purchasing responsibility reports,
run the Encumbrance Detail Report

Rev. 4/17/2009 Page | 45

RECONCILIATION DETAILS

The check lists located below may be used as a guide to reconcile the transactions posted
directly in General Ledger (GL) and Grants Management System (GMS).

Although General Ledger holds all transactions from all sub ledgers (Oracle modules), you will
reconcile all activity via GL, except expense transactions. Expense detail resides in the Grants
Management System (GMS), and should be reconciled from that perspective.
To facilitate your reconciliation, the E-Business Suite Financials (Report of Transactions) report
should be available (received from Accounting or re-printed by the department), and all detail
transactions should be checked for appropriateness, accuracy, and the existence of supporting
documentation. If this report is not readily available, you may use a series of other reports
outlined in the Reports section.
During year-end (August 13
th
month), the Project Reviewer may print reports (at their discretion
no need to wait for Accounting) needed to reconcile the August transactions, in preparation for
the fiscal year-end certification by the Project Manager.
The Project Reviewer should:
Reconcile all transactions posted against the project for each accounting period and
sign/date the report(s). You may elect to attach the reconciliation checklists (GL &
GMS) to these reports.
Forward the reconciliation results to the Project Manager for review/initials. This is the
justification the Project Manager will use to substantiate a Yes on the required Annual
Project Certification.
Report all discrepancies to the Accounting Office for feedback/action.
Track to completion, all remaining outstanding corrections.
Rev. 4/17/2009 Page | 46

SUBMITTING CORRECTIONS (GL)/CONTACT OFFICES

Your timely review of revenue, budget, and encumbrances is critical to identify errors posted
against your project/account string.

Processing corrections to any financial transaction requires that it be applied (whenever
possible) through the originating source (sub ledger or general ledger).

Identify the correct project/account string information where applicable, such as:
Debit Account
o Fund
o Funding Source
o Organization
o Project number
o Object
o NACUBO
Credit Account
o Fund
o Funding Source
o Organization
o Project number
o Object
o NACUBO
Transaction Amount
Description
Effective Date

Populate this information on the Project Changes and Corrections Template to request this
change and route it to the office listed below:

This template is located on the Oracle24-7 website under Procedures.

Transaction Type Sub Ledger Contact
Revenue General LedgerAccounts Control Magda Garcia [mgarcia1t@utpa.edu]
Budget Budget Office Frances Rivera [frivera@utpa.edu]
Encumbrance Purchasing Office Maggie Rangel [purch@utpa.edu]

Rev. 4/17/2009 Page | 47

ENCUMBRANCE/BUDGET CARRY FORWARD RULES AT YEAR-END
CLOSE

The Accounting office follows the rules below to account for encumbrance and budget carry
forward during the fiscal year-end close process. These rules determine the amount of prior
year budget (if any) that is carried forward to the new Fiscal Year for your project.

Please identify the rule below which applies to your project(s). You may follow these
rules/examples to validate the budget carried forward for your project.

Carry Forward of Budget and Encumbrance Balances: Old FY to New FY

Rule 1 Encumbrances only
Rule 2 Encumbrances and Matching Budget
Rule 3 Funds Available (after encumbrances)

Category Starting Project Ending Project Rule 2 only Rule 3 only Rule 3, then 2

E&G 100AAAA00 159ZZZZ99 X
E&G 161AAAA00 199ZZZZ00 X
E&G-HEAF 160AAAA00 160ZZZZ99 X

DES 21AAAA000 21ZZZZ999 X
DES-SVC 22AAAA000 22ZZZZ999 X
DES-TPEG 23AAAA000 23ZZZZ999 X
DES-IC 24AAAA000 24ZZZZ999 X

AUX 300AAAA00 399ZZZZ99 X

REST 41AAAA000 46ZZZZ999 X

LOAN 510LOANAA 530LOANZZ X

PLANT 70AAAA000 70ZZZZ999 X

AGENCY 81AAAA000 82ZZZZ999 X

For example 1 below, for the E&G project 100CMPT00, only $7,415.87 out of the $53,684.89
available balance would be carried forward as budget to the new fiscal year to cover valid
encumbrances. This illustrates the application of rule 2 from above.
For example 2 below, for the Designated project 21CMPT000, the sum of $6,601.15 (funds
available) and $5,573.66 (encumbrances) for a total of $12,174.81 would be carried forward as
budget to the new fiscal year. This illustrates the application of rule 3, then rule 2 from above.

Rev. 4/17/2009 Page | 48

Example 1: Rule 2:

Example 2: Rule 3, then 2:

Note: You should use the Adjusting period (Adj FY2007 in this example) to query the final
year-end results for your project.

Rev. 4/17/2009 Page | 49

CHART OF ACCOUNTS STRUCTURE (ACCOUNTING
KEYFLEXFIELD)

Refer to the Chart of Accounts document located under the Division of Business Affairs form
repository website http://dba.panam.edu/forms/index.html#AP_index0.
Rev. 4/17/2009 Page | 50

NAVIGATION - PROJECTS/GRANTS MANAGEMENT
SYSTEM (GMS)
Review of Projects/Grants Management System (GMS) Accounting
Transactions

The Grants Management System (GMS) module holds the lowest level of detail (expenditure
type) for your project expenditures. These expenses include payroll, supplier, and all other
costs regardless of the type of project you hold.

The reconciliation for expenditures should be conducted from this module.

There are three main project categories; Sponsored, Non-Sponsored (operating), and Capital.
This manual does not illustrate capital projects. Sponsored projects have an award linked to the
project, and non-sponsored (operating) projects have a funding source.

The GMS module also accounts for sponsored projects in that an award is assigned to the
project, which assists the G&C staff to maintain information for the grant (internal usage).

SPONSORED PROJECTS:
Sponsored projects are activities funded by external agencies (Federal, State, Local, or Private).
Important aspects of the project (i.e., its start and end dates) are determined by the terms of the
external agency.
The sponsored projects allow expenditure based on the approved budget categories
(SALARIES, OPERATING, WAGES, INDIRECT COST, TRAVEL, SCHOLARSHIPS, etc) along
with its associated POETAs (Project/Org/E-type/Task/Award). However, when the budgeted
funds are depleted, charges cannot be made against the POETA.

NON-SPONSORED PROJECTS:
Non-sponsored (operating) projects are activities supported by funding sources other than a
sponsored award. Examples of funding for non-sponsored projects are state appropriations, tuition,
local funds, etc. A non-sponsored project cannot be linked to an award.
Rev. 4/17/2009 Page | 51

CUSTOM EXCEPTION APPROVAL PROCESS

The Custom Exceptions file in GMS represents an accumulation of non-standard expenditures
which have been charged to a Project, and have not been previously reviewed or approved by
the PM via the Oracle workflow approval process.

Examples of non-standard expenditure transactions include:
Phone Interface
Postage
Ozarka water
Scholarships
Project costing corrections/changes
Labor cost corrections (occasionally)

Project Managers (PM), Project Reviewers (PR), and Project Accountants are notified monthly
via workflow notifications that there are GMS exception transactions that need review/approval.
This notice also serves as a reminder to review all other financial transactions posted to your
project for the accounting period.

The Project Reviewer is responsible for reviewing all expenditures accumulated on this
exceptions file, and should do the following:

Validate the expense as belonging to the project.
If transaction is questionable, conduct the necessary research to decipher the expenses
validity.
Reject transaction ONLY if the research results prove the transaction was made in error;
and send the follow-up correcting strings to Accounting (refer to contact list).
Communicate the results of your review to your Project Manager.

The GMS navigation listed below outlines the steps the Project Reviewer should take to review
the transactions on this exceptions file.

Rev. 4/17/2009 Page | 52

Login to Oracle E-Business Suite with UTPA PA/GMS Project Manager Responsibility

(N) Notifications; Click on (B) Open

The UTPA Self Service Workflow window appears. Click on Please review GMS Exception
Notifications, and the following page will be displayed

Rev. 4/17/2009 Page | 53

Once the notification is opened, the following information will appear

Rev. 4/17/2009 Page | 54

Click on (B) icon to expand all selections

(N) Custom Exception Approval; Click on (B) Open

Rev. 4/17/2009 Page | 55

Form Exception Approval Form

The accounting period pertaining to most current closed period is displayed on the top right of
the screen.

The Project List section will display the projects for which this review is pending. If your project
reflects no such activity, this section will remain unpopulated (i.e., no action required). Recall
that this exercise is for non-standard expenditures only. You still need to review all other
transactions as outlined in this manual (i.e., revenue, payroll costs, encumbrances, etc.).

All non-standard expenditures that need approval or rejection will appear in the Exception
Approval block.

Rev. 4/17/2009 Page | 56

Form Exception Approval Form (continued)

Click on the box to select the project you elect to review. The expenditures associated with that
project will be displayed on the exception approval block section.

Approve or reject expenditures using the Approve or Reject check box. Recall: Reject a
transaction only after proper research. Rejecting a transaction during this process does NOT
create any accounting correcting entries. The GL Business Analyst will contact the transaction
originator for corrections needed; however, you need to send the new GL string(s) to the
appropriate Accounting contact to process the correcting entry (refer to contact list).

NOTE: Changes must be saved to approve/reject expenditures.

If more than one project is displayed in the project list block, click on the box for the next project
to proceed with approval/rejection process.

Rev. 4/17/2009 Page | 57

EXPENDITURE INQUIRY ACTUAL

In lieu of transaction reports, the Oracle navigation guide listed below will demonstrate how to
use GMS screens to obtain your project expenditure detail and drilldown to specific information.

This process is recommended for viewing/analyzing a limited amount of transactions. For large
scale transactions, it is preferred that you run the EIS Adhoc Transactions Report Revised
report to obtain the equivalent information.

Expenditure Inquiry The Actuals window can be used to review project expenditure
transactions. A Project value is required to inquire on any expenditure. Information can be
narrowed down by amount, e-type, employee name, supplier name, expenditure item date,
expenditure type class, etc. It can also be narrowed even further by using the following
expenditure categories:

BOOKS
CAPITAL OUTLAY
COST OF GOODS SOLD
EMPLOYEE BENEFITS
INDIRECT COST
OPERATING
REVENUE
SALARIES
SCHOLARSHIPS
TRAVEL
WAGES

Expenditure Item Details can be viewed using the following criterion:

Cost Distribution Lines
Revenue Distribution Lines
AP Invoices
PO Receipts

Rev. 4/17/2009 Page | 58

Click on (B) icon to expand all selections

(N) Expenditure Inquiry > Actuals; Click on (B) Open

A Project value is required when searching for project expenditure items.
Rev. 4/17/2009 Page | 59

Form Find Project Expenditure Items

Use any of the following parameters on the above screen to restrict selection criteria.

Information provided in the Example column will be used to complete this exercise.

Rev. 4/17/2009 Page | 60

* indicates required field
Rev. 4/17/2009 Page | 61

Form Find Project Expenditure Items

Click (B) Find.

To clear the form and start over, click (B) Clear.

Form Project Expenditure Items

This screen will display expenditures based on the criterion selected. Scroll to the right on this
screen to see more information about the expenditure items.

Rev. 4/17/2009 Page | 62

COST DISTRIBUTION LINES

On Project Expenditure window, click on (B) Item Details and select Cost Distribution Lines.
Click (B) OK

Form Cost Distribution Lines

Cost Distribution Lines brings up the GL Debit and Credit string entries posted to GL for this
transaction. It also gives the PA and GL processing dates, the period the entry is posted, and
the status of the transfer to GL. Close the Cost Distribution Lines window
Rev. 4/17/2009 Page | 63

REVENUE DISTRIBUTION LINES

On Project Expenditure window, click on (B) Item Details and select Revenue Distribution Lines.
Click (B) OK

Since the Revenue Distribution Lines feature in disabled the following error will be displayed

Click (B) OK to return to the Project Expenditure Item window

Rev. 4/17/2009 Page | 64

AP INVOICES

On Project Expenditure window, click on (B) Item Details and select AP Invoices. Click (B) OK

Form Invoice Overview

Rev. 4/17/2009 Page | 65

This screen displays information pertaining to the expenditure; date it was paid, check number,
etc. Using this screen, one can view details regarding the payment, purchase order, supplier,
and invoices associated with the expenditure.

On the Invoice Overview window, place your cursor in the Actual Payments region to activate
the (B) Payment Overview.

Form Invoice Overview

Click on (B) Payment Overview
Rev. 4/17/2009 Page | 66

Form Payment Overview

This screen displays the payment information for the expenditure, such as check number,
amount paid, date paid, supplier information, bank information, and all associated invoice
number associated to the expenditure.

For security purpose, Bank, Supplier, and Payment option on the above screen are disabled for
the UTPA PA/GMS Project Manager responsibility.

Close Payment Overview window.

Rev. 4/17/2009 Page | 67

On the Invoice Overview window, Click on (B) View PO

Form Purchase Order Shipments

This screen will display all the purchase orders associated with the invoice. Scroll to the right to
see more information about the purchase order.

Click on (B) Distribution on the Purchase Order Shipments window to view details regarding a
particular purchase order.

Rev. 4/17/2009 Page | 68

Form Purchase Order Distributions

This screen will display purchase order number, description, quantity ordered, charge account
string, amount etc., pertaining to the purchase order.

Close the Purchase Order Distributions window.

Close the Purchase Order Shipments window.

Rev. 4/17/2009 Page | 69

On the Invoice Overview window, click on (B) Supplier

Form Suppliers

Click on the (B) Sites

Rev. 4/17/2009 Page | 70

Form Suppliers Sites

Click on the tabs to get more information on Supplier.

Close Supplier Sites window.

Close Suppliers window.
Rev. 4/17/2009 Page | 71

On the Invoice Overview window, Click on (B) Invoices

Form Invoices

This screen displays supplier, supplier number, invoice date, invoice number, invoice amount
etc.

Click on (B) Distribution

Rev. 4/17/2009 Page | 72

Form Distributions

This screen will display all associated invoices with the expenditure.

Close Distributions window.

Close Invoices window.

Close Invoice Overview window.
Rev. 4/17/2009 Page | 73

PO RECEIPTS

On Project Expenditure window, click on (B) Item Details and select PO Receipts. Click (B) OK

Form Project Expenditure Items

The following error will appear

Click (B) OK on the above screen to close.

Close the Item Details window.
Rev. 4/17/2009 Page | 74

PROJECT ACCOUNTANT ASSIGNED TO SPONSORED PROJECT

All sponsored projects have an assigned Accountant. This accountant plays the role of
validating expenditures against Grant requirements.

To identify the Accountant assigned to your project, you may follow the navigation path below.

Click on icon to expand all selections

(N) Project Status; Click on (B) Open

Rev. 4/17/2009 Page | 75

Form Find Project Status

Under Project Block, enter project number in the Number section Ex., 41CLSP008

Click (B) Find

Rev. 4/17/2009 Page | 76

Form Find Project Status

Click (B) Project
Rev. 4/17/2009 Page | 77

Form Project Information

Click on (T) Key Members to view the active Project Accountant assignment.

You can also view the other Key Members on the project.
Rev. 4/17/2009 Page | 78

ADDITIONAL CHECKLIST FOR SPONSORED PROJECTS

All sponsored projects have a pre-determined termination date. This date is critical in closing
out the accounting for the project. Please utilize this checklist during your reconciliation process
for a sponsored project.

Contact the Grants and Contracts Office at 381-2711 if you have specific questions on this list.

Accounting Period
Project
Reviewed by Date
Approved by Date

Description Yes No Required Action
GL items:
1 Is your project headed for a deficit condition due
to expected/unexpected charges?
a. Should the unexpected charges accounted for?
b. Is a correction required to fix the deficit
condition?

2 Are budget changes required?
a. Have budget changes been submitted?

3 If the PM is rebudgeting, do the terms and
conditions of the funding agency allow it?

4 If cost sharing was committed to the agency for
this project, has the proper documentation or
steps been completed to create a new cost
share account?

5 Are encumbrances valid for purchase or
requisitions? If not, contact the Purchasing
department.

GMS Items:
6 Is the indirect/burden cost (IDC) that is being
charged to the account in compliance with the
approved award grant?

7 Are expenditure close-out procedures* being
followed?

Rev. 4/17/2009 Page | 79

* Close-out Procedures to consider when a sponsored project is nearing its
termination date.
Merchandise must be received, used, and depleted by the grant end date. This includes
Print Shop orders, Follet (Book Store) orders, and etc.
Physical Plant work orders must be finalized before the end of the grant period.
Travel, if applicable, must be completed before the grant end date.
Salaries and wages charged to a grant must be for work performed during the grant
period.
Orders for general purpose equipment, (computers, printers, fax machines, copiers,
office supplies, etc) will not be approved unless approval is received by the funding
agency.
The spending of funds towards the end of the grant period for the purpose of depleting
unexpended balance is strongly discouraged due to audit purposes.
Rev. 4/17/2009 Page | 80

SUBMITTING CORRECTIONS FOR EXPENDITURES - CONTACT
OFFICES

Your timely review of expenditures is critical to identify errors posted against your project.
Expenses should be posted via GMS, for the exception of transfer transactions. If you identify
expenses posting directly to GL (bypassing GMS), please notify Accounting and follow-up with
corrective measures.

Processing corrections to any financial transaction requires that it be applied (whenever
possible) through the originating source (sub ledger).

For Labor Cost errors, identify the source error to determine proper action:
If employee did not receive pay or if employees pay amount is incorrect, check with the
Human Resource office.
If employee was paid in the incorrect month, check with the Human Resource office.
If employee was paid from an incorrect project, check this against the latest
Memorandum of Employment (MOE) for that employee.
o If actual posting does NOT match the MOE and the posting is a different fiscal
year, please confirm with the department if the timecard was late. If the timecard
was late, confirm that the project on the MOE is still active. If the project is still
active, please notify LD to enter an adjustment with an explanation that the
adjustment is required due to a late timecard. This is to avoid paying beyond
employment dates on the MOE. Late timecards crossing fiscal years does not
extend employment dates, just payment dates.
o If actual posting does NOT match the MOE and the posting is within the same
fiscal year, please confirm the employment dates on the MOE. If the payroll
charge is beyond the employment dates on the MOE, a new MOE for the
employment dates would need to be routed.
o If actual posting does NOT match the MOE and there are hand written project
changes, please confirm with Grants & Contract if the hand written changes are
recorded in the files. If the hand written changes are recorded with G&C, please
provide LD with the signed MOE on file at G&C.
o If actual posting matches MOE, but the project is still incorrect, please route a
change of MOE to HR (LD will correct costing once the approved MOE is
received).

If a receipt of funds (money) was posted incorrectly against an expenditure e-type (reduction of
expense), please request for Accounting to correct this to a revenue object.

For all other expense errors, identify the correct costing information, such as:
Debit [charge account]
o Project number
o Organization
o Expenditure Type
o Task
o Award (for sponsored Projects that start with a 4)
Credit [recover charges]
o Project number
o Organization
o Expenditure Type
Rev. 4/17/2009 Page | 81

o Task
o Award (for sponsored Projects that start with a 4)
Transaction Amount
Description
Effective Date

Populate this information on the Project Changes and Corrections Template to request this
change and route it to the office listed below:

This template is located on the Oracle24-7 website under Procedures.

Expense Type Sub Ledger Contact
Labor Costs Labor Distribution (LD) Alicia Moreno [morenoa@utpa.edu] or
Edwin Cordero [corderoev@utpa.edu]
Supplier Costs Accounts Payables (AP) Beatriz Guzman [guzmanb@utpa.edu]
Sponsored Costs Grants Management (PA/GMS) Edna Reyes [edna@utpa.edu]
Miscellaneous Costs Grants Management (PA/GMS) Magda Garcia [mgarcia1t@utpa.edu]
Expenditure Credit CORE (cashier system) Magda Garcia [mgarcia1t@utpa.edu]

Rev. 4/17/2009 Page | 82

REPORTS
Numerous custom Oracle E-Business Suite reports have been created to assist in deciphering
financial transactions posted within the system. These reports stem from GL and GMS
modules.

Also included in this section are Financial Statement Generator (FSG) reports. These reports
are run from GL only.

CUSTOM EIS GENERAL LEDGER REPORTS

Login to Oracle E-Business Suite with XXEIS General Ledger Reports Responsibility

The EIS e-Business Reporting page will appear which lists all the reports the user has access to
run.

The XXEIS General Ledger Report responsibility gives access to two types of custom reports.

Below is a listing of all reports with their corresponding Description, Parameters and Columns.

Rev. 4/17/2009 Page | 83

LISTING REPORTS

1. UTPA Projects Listing Report Revised

Description This report lists all the current projects in Oracle E-Business Suite and its
corresponding Key Members.
Parameters As of Date *
Columns Project Name, Project Description, Project Number, Project Organization,
Project Role Type, Member Name, Award Number, Award Full Name, Award Organization,
Funding Source Name, Funding Source Award Number, Project Start Date, Project
Completion Date, Project Type, Project Status Code, Supplier Cost Funding Source, Labor
Cost Funding Source.

2. UTPA Object Code Listing Report

Description This report lists all current GL objects in Oracle E-Business Suite.
Parameters As of Date *
Columns Object Code, Object Code Description, Expenditure Type, Exp Description.

3. UTPA Expenditure Types Listing Report

Description This report lists information about Expenditure Types that resides in the
Projects Module and there correlation with the GL Object Codes.
Parameters As of Date*
Columns Expenditure Type, Exp Description, Object Code.

TRANSACTION REPORTS

1. UTPA Adhoc J ournals Report (GL)

Description This report lists all journals detail from GL, which include; Actual, Budget,
and Encumbrance journals. Use the column labeled Balance Type to distinguish the
transactions from Actual, Budget, or Encumbrance. The output from this report reconciles
to the activity posted in GL for any given period.
Parameters Start Date, End Date, Project Number, Journal Period, GL Account, Fund,
Funding Source, Organization, Object Code.
Columns Project Number, Journal Period, Gl Account, Account Type, Acquisitions,
Apprn No, Apprn Year, Pca, Fund, Je Source, Je Category, Balance Type, Batch Name,
Journal Name, Je Line Num, Line Description, Entered Dr, Entered Cr, Funding Source, Gl
Fund, Object Code, Org.

2. UTPA Adhoc Transaction Report Revised (GMS)

Description The report lists all expenditures (i.e., payroll, supplier, IDT, etc) by project
that reside in the GMS module. The expenditures on this report will agree to GL only if all
expenses were posted to GMS initially. Use the Distribution Line Cost amount on this
report for your analysis.
Rev. 4/17/2009 Page | 84

Parameters Start Date, End Date, Project Manager, Transaction Source, Project
Number, Debit Organization, Debit Object Code, Expenditure Type, Credit Object Code,
Expenditure Category, Expenditure Group.
Columns Project Number, Project Name, Project Manager, Expenditure Item Date, Gl
Date, Gl Period Name, Debit Fund, Debit Funding Source, Expenditure Organization,
Expenditure Type, Exp Category, Dr Object Code, Dr Object Desc, Task Number, Dr
Nacubo, Item Raw Cost, Project Func Burden Cost, Distribution Line Cost, Transaction
Source, Batch Name, Expenditure Batch, Expenditure Class Code, Trans Id, Supplier,
Employee Name, Orig Transaction Reference, Voucher Number, Invoice Date, PO Number,
Cr Fund, Cr Funding Source, Cr Project, Cr Object Code, Cr Object Desc, Bank Account
Name, Exp Creation Date, Dr Org, Dr Org Name, Comments.
3. UTPA Project Manager Summary Report PDF-P

Description This report is distributed to Project Managers at month end (UTPA E-
Business Suite Financials Report of Transactions). It recaps your project available balance
as year-to-date, and your project activity for the period (month). It lists all transactions for a
project that resides in General Ledger (Revenue, Budget, Encumbrances). Also, it lists all
PA/GMS Actual expenditures as well. The report is available in PDF format only. This is
the report that the PR should use to conduct their reconciliation.

Parameters Project Manager, Project Number, *Period Name.

Note: * Indicates Mandatory Parameter
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EIS ADHOC JOURNALS REPORT (GL)

This report lists all journals detail from GL, which include; Actual, Budget, and Encumbrance
journals. Use the column labeled Balance Type to distinguish the transactions from Actual,
Budget, or Encumbrance. The output from this report reconciles to the activity posted in GL for
any given period.


From the screen below, click on UTPA Adhoc Journals Report

Rev. 4/17/2009 Page | 86

The following screen will appear

The screen displays the parameters available for this report. You may select a single parameter
or a combination depending on how narrow or wide of a report you are running.

Click on the Calendar Icon to select a Start Date and End Date.

Click on the Folder Icon to select any of the other parameters (Ex. Project Number,
Organization, Object Code, etc).

Entering the parameter information directly in the fields below without selecting from the LOVs
may cause your report to error out or to process with No Data Found.

Once the Parameters are selected Click Submit

Click View Request

Once the Status of the report has Completed, Click on the Output Column and select the format
you would like to open your report in. Excel and Pivot Excel are among the most commonly
used formats.

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If the following Internet Explorer pop-up message displays, click Yes.

If instead, the following pop-up message is displayed, contact the help desk at ext. 2020 or your
system administrator.

This EIS Reporting Plug-in will first need to be installed before any EIS Report can be opened in
Excel format. Usually this only occurs the first time you try to open a report in Excel.

Rev. 4/17/2009 Page | 88

For this exercise, select the following criteria:
Select: UTPA Adhoc Journals Report
Click on the Calendar Icon to select:
Start Date: 01-JAN-2008
End Date: 31-JAN-2008

Click on the Folder Icon to select the following:
Project Number: 100CMPT00

Use the Icons to move between periods and years. Once
selected, click on the calendar day.

Enter the Project Number in the Project Number field. You can use the wild card % to enter a
partial part of the project number.

Click on (B) Search

Select all Projects to be run in the report. You can run the report for multiple projects. Projects
that should not be run in the report should not be checked. You can use the (B) Clear to
uncheck these.

Once the Project Number(s) have been selected Click (B) Done

Rev. 4/17/2009 Page | 89

Click (B) Add To List and the selected project number(s) will be populated in the Selected Data
field.

The report parameters should now be populated. At this point you can select to run the report
with the parameters specified or other parameters can be selected depending on how wide or
narrow results are required.

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Click (B) Submit

Click (B) View Requests

The Requests tab will be displayed.

Look at the User Name column to find the report that you have submitted.

The Status column needs to display Completed before you can view the report(s) you have run.
To speed this process, you can click (B) Refresh. Otherwise, this window automatically
refreshes very 30 seconds.

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Once completed, select from the Output column the format you would like to view your report in.
Excel is a common format used because it allows the user to format the data.

Click (B) Yes

The report opens in Excel.

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To run a different report, Click on the (T) Home and select another report to run.

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EIS ADHOC TRANSACTIONS (GMS)

The report lists all expenditures (i.e., payroll, supplier, IDT, etc) by project that reside in the
GMS module. The expenditures on this report will agree to GL only if all expenses were posted
to GMS initially. Use the Distribution Line Cost amount on this report for your analysis.


From the screen below, click on UTPA Adhoc Transactions Report Revised

Rev. 4/17/2009 Page | 94

The screen shot below displays the parameters available for this report.

You may select a single parameter or a combination depending on how narrow or wide of a
report you are running.

Click on the Calendar Icon to select a Start Date and End Date.

Click on the Folder Icon to select any of the other parameters (Ex. Project Number,
Expenditure Category, Debit Organization, etc).

Entering the parameter information directly in the fields below without selecting from the LOVs
may cause your report to error out or to process with No Data Found.

Note: Delete the Expenditure Creation Start Date and the Expenditure Creation End Date
before submitting this report or your results will complete with No Data Found.

Once the Parameters are selected Click Submit

Click View Request

Once the Status of the report has Completed

Click on the Output Column and select the format you would like to open your report in. Excel
and Pivot Excel are among the most commonly used formats.

DELETE
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E-BUSINESS SUITE FINANCIALS REPORT OF TRANSACTIONS

This report is distributed to Project Managers following each month-end accounting period close
(UTPA E-Business Suite Financials Report of Transactions).

The report:
Recaps your project available balance as year-to-date
Summarizes and details your project activity for the period (month).
Lists all transactions for a project that resides in General Ledger (Revenue, Budget,
Encumbrances, and Expenditures). The expenditures are in summary form as
interfaced from a sub-ledger module (i.e., labor costs).
Lists the PA/GMS Actual expenditure detail (by expenditure type).

The report is available in PDF format only.


From the screen below, click on UTPA GL Project Manager Summary Report PDF P

It is recommended that you run this report for a closed accounting period; else, transactions
processed in a sub-ledger, but not yet interfaced to GL, may produce an unbalanced report.

Rev. 4/17/2009 Page | 96


For this exercise, use the following criteria
Project Manager: Granado, Mr Esequiel Jr
Project Number: 100CMPT00
*Period Name (Mandatory Parameter): JAN FY2008
Project Manager Field - Type Granado and tab or use the Folder Icon

The LOV-Project Manager window will pop up and will list all PM names that start with
Granado.

Select the PM name and click on (B) Add To List
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Click (B) Done

Project Number Field This field is case sensitive so, enter the exact project number. Type
100CMPT00 and tab.

The LOV Project Number window will pop up. Select the project number and click on Add To
List button; Click on Done button

Period Name Type JAN FY2008 and tab.

The LOV Period Name window will pop up. Select the period name and click on Add To List
button; Click on Done button

See the completed fields on next screen

Click Submit button and the following screen will appear

Click on View Requests button and the following screen will appear

From the XML Publisher Output column, Select UTPA GL Project Manager Summary. The
following screen will appear.

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On the XML Publisher Outputs section; click on PDF. The following screen will appear

Once the file is downloaded the following screen will appear, either save the document or click
open

The file will open in PDF format
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Print Document
Rev. 4/17/2009 Page | 100

FSG PROJECT BALANCE REPORT

Report Name: UTPA Funds Available New-Rev/Trans
This Financial Statement Generator report incorporates Revenue, Transfers and Capital
Reclass in the Funds Available balance. You can run this report to extract all projects, or
specifically for one project only.

Click on to expand all selections

(N) Reports > Request >Financial; Click on (B) Open

Rev. 4/17/2009 Page | 101

Form Run Financial Reports (UTPA BOOKS)

For this exercise, select the following criteria:
Report: UTPA Funds Available New-Rev/Trans
Period: JAN - FY2008
Currency: USD
Segment Override: Project 100CMPT00

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Click on the Reports LOVs to select the report UTPA Funds Available New-Rev/Trans
Click (B) OK

Rev. 4/17/2009 Page | 103

Select the Period from the LOVs JAN - FY2008

The Currency USD is automatically populated.

Skip over to the Request ID field. This field will automatically populate once the report is
submitted.

In the Segment Override field select from the LOVs the project value the report will be run
for100CMPT00

Note: If no project value is specified, the report will run for all projects values.

Click (B) OK

Rev. 4/17/2009 Page | 104

Once all the Fields have been populated as seen in the screen shot below, click (B) Submit

Note: The request ID field has been populated by the request number for the report you have
just submitted

Rev. 4/17/2009 Page | 105

From the menu, select (M) View > Requests

Rev. 4/17/2009 Page | 106

Form Find Requests

Select (B) Find

Rev. 4/17/2009 Page | 107

Form Requests

Once the request has a Phase of Completed and a Status of Normal as seen below, select (B)
View Output.

Otherwise, click on the (B) Refresh Data until the report completes Normal.

Below is the output for this report. If this output is to be printed use Legal size paper to fit all
columns into one page.
Rev. 4/17/2009 Page | 108

Rev. 4/17/2009 Page | 109

PURCHASING ENCUMBRANCE DETAIL REPORT

This report will display the details for outstanding Purchasing encumbrance obligations reflected
on your project. Alert - This report may NOT represent all the purchasing encumbrance
obligations reflected on your project.

Login to Oracle E-Business Suite with your Purchasing Responsibility

Ex., UTPA SBBV Bronc Village Apartments PO Granado

(N) Run; Click on (B) Open

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Form Submit a New Request

Select Single Request and click (B) OK

Form Submit Request

Type Encumbrance Detail Report in the Name field and the following screen will appear
Rev. 4/17/2009 Page | 111

Form Parameters

Click in the Accounts From section and the following screen will appear

Form Parameters

The Encumbrance Date From parameter should be left blank, the To parameter should be the
latest Accounting Period.

Click (B) OK
Click (B) OK on the Parameters form
Click (B) Submit on the Submit Request form
Rev. 4/17/2009 Page | 112

Form Requests

Click on (B) Refresh Data until the Phase changes to Completed and Status changes to
Normal

Rev. 4/17/2009 Page | 113

Click on (B) View Output to display all pending encumbrances. Note the requisition number on
the far left column.

Rev. 4/17/2009 Page | 114

PURCHASING OTHER OPEN ENCUMBRANCE BALANCE
REPORT

This report will display the details for all outstanding Purchasing encumbrances reflected in your
project.

This seeded report may only be run for a single period; however, the Accounting office
is in the process of expanding the date parameters by converting this into an EIS
report. It will be made available to users once it becomes functional.

This report is being made available to view under your UTPA PO Inquiry responsibility. Run it
the same as you would any seeded Oracle report.

Rev. 4/17/2009 Page | 115

EXPORT FROM ORACLE E-BUSINESS SUITE TO MS EXCEL
Exporting transaction lines from Oracle E-Business Suite to Microsoft Excel is available from
most screens in any module.

In the following example, data is exported from the Funds Available Inquiry screen.

As mentioned earlier (N) Account Level All with the following criteria;

Period: JAN FY2008
Project: 21CMPT000
Account Level: All



Rev. 4/17/2009 Page | 116

To Export this information, click on the first line in the account region

(M) File > Export

The following dialog box will appear; click on (B) Save.

Rev. 4/17/2009 Page | 117

The following dialog box will appear:

In the File name: type 21CMPT000.xls and click on (B) Save

Note: it is very important to use .xls extension while saving the file to open in Microsoft Excel,
otherwise the document will be saved as .tsv and will open in WordPad.

The following dialog box will appear; click on (B) Open

Rev. 4/17/2009 Page | 118

If Microsoft Excel 2007 version is used to open this document , the following message will
appear; click Yes to proceed

The following downloaded information will appear in Microsoft Excel.

Note: Additional formatting need to be applied to view the data (columns and rows). The above
screen shows the document without prior formatting.

Rev. 4/17/2009 Page | 119

View After formatting:

On the above screen, the colors on the top (Details) and the bottom (summary) add up to each
other.

Rev. 4/17/2009 Page | 120

FORMS
REQUEST FOR NEW ORACLE PROJECT

The New Oracle Project Checklist may be used as a guide to ensure all necessary information
is in place and correct prior to using the new project for transacting.

1 Has a Request for New Oracle Project form
been submitted?

2 Have you received New Oracle Project email?
(see sample below)

3 Is the project setup correctly?
4 Is budget (if any) setup for the project?
5 Are Key Members current on the new project?
6 Do all Key Members have access to the new
project in Oracle E-Business Suite?

New Oracle Project Email Sample:

<Project Manager>,

As per your request, a new project has been created in Oracle. Here is the Project Information:

Project Number <Project Number>
Project Name <Project Name>
Project Start Date <Start Date>

The following are the Key Members for the project.

Project Manager <Project Managers Name>
Alternate Approver <Alternate Approvers Name>
Project Reviewer <Project Reviewers Name>

Project budget information has been forwarded to the budget office for processing. Budget should be
available within three business days.

If Key Members or Staff from your department needs access to the new project, please complete and
submit Oracle Finance Roles and Responsibilities form to AB 217 B.
Rev. 4/17/2009 Page | 121

ORACLE FINANCE ROLES AND RESPONSIBILITIES

When to submit the Oracle Finance Roles and Responsibilities form:

If the end user is obtaining access to Oracle for the first time.
If the end user's duties change, for example;
o Transfer to another department
o Changes to Key Members (i.e., Project Manager, Alternate Approver, and Project
Reviewer)
o New duties are assigned within the department.
If there are changes in Project Manager, or end user is no longer a UTPA employee.

The checklist below may be used as a guide to ensure all necessary information is in place and
correct prior to submitting the request form to Accounts Control.

1 Is Section 1 on the form completed?
2 Is the form signed by the end user and Project
Manager?

3 Were changes made to the Key Members for
the project access is requested for?

4 If yes to (3), has Project Management
Authorization form submitted to Accounts
Control?

5 Has the form been routed to Accounts Control,
217 B for processing?

Business Analysts Contacts

Module Name Email
General Ledger (GL) Karina Esparza kesparza@utpa.edu
Projects/Grants Management (PA/GMS) Uzma Farooqui farooquiu@utpa.edu
Labor Distribution (LD) Edwin Cordero corderoev@utpa.edu
Fixed Assets (FA) Karina Esparza kesparza@utpa.edu
Accounts Receivable (AR) Alaina Andrade aeandrade@utpa.edu
Accounts Payable (AP) Alaina Andrade aeandrade@utpa.edu
Purchasing (PO) Josie Lopez Valdez@utpa.edu
Budget (PSB) Maria Rincon merincon@utpa.edu

Rev. 4/17/2009 Page | 122

PROJECT MANAGEMENT AUTHORIZATION

When to submit the Project Management Authorization form:

Key Member assignments for a project are changed. There are three Key Member roles
defined - Project Manager, Alternate Approver & Project Reviewer.

Refer to Key Member Roles Defined (Project Management for detail description of Key
Members.

Note: Existing Purchasing Responsibilities will be disabled if this request results in a
change in Project Manager.

The checklist below may be used as a guide to ensure all necessary information is in place and
correct prior to submitting the request form to Accounts Control.

1 Is requester information on the form complete?
2 Has the form completed only for ONE Project
Manager?
Note: Submit additional forms if different personnel will
be assigned as Key Members for certain projects

3 Is the form signed by the changed Key
Members?

4 Has Oracle Finance Roles and Responsibilities
submitted to Accounts Control?

5 Has the form been routed to Accounts Control,
217 B for processing?

Business Analysts Contacts

Module Name Email
Projects/Grants Management (PA/GMS) Uzma Farooqui farooquiu@utpa.edu
General Ledger (GL) Karina Esparza kesparza@utpa.edu

Rev. 4/17/2009 Page | 123

FREQUENTLY ASKED QUESTIONS (FAQS)

Grants Management System
What is the difference between the Grants Management System (GMS) and General
Ledger (GL) Applications?
The primary difference between the Grants Management System and the General Ledger
modules is that revenue is deposited and resides within GL, while expenditures are recorded in
GMS. Projects should reflect expenditures for labor distribution (salary/wages, fringe benefits),
purchasing, and exchange of goods and services between internal service providers and
university customers (IDT) in GMS in order to capture the lowest level of expenditure detail
expenditure type (i.e., full time faculty, in-state travel, postage, etc.).
By system design, a small percentage of expenditures do NOT flow through GMS. If expense
transactions flow directly to GL, bypassing GMS, the lowest level of detail is NOT captured in
the system. This complicates the reporting of several expenditure reports.

Currently, the Accounting office has a manual process in place to identify expense variances
between GMS and GL, with a manual correction process. Project reviewers should also alert
the Accounting department regarding expense variances between the modules.
What is the difference between raw, burden, and burdened costs? Do I budget for it, or is
it done for me?
Raw cost is the actual cost of an expense.
Burden cost refers to the Indirect Cost (IDC) expense.
Burdened cost is the summation of the raw cost and the burden cost (IDC).
As a user of burden cost (IDC), you must make sure that there are enough funds
budgeted for IDC throughout the life of the grant. For example: If your IDC rate is 50%
of Salaries & Wages and at any point in time you process a budget revision to increase
salaries or wages, you must also make sure to move funds into the IDC budget line item.
If this is not done, you will have a deficit in the IDC budget balance.
If your approved budget from the funding agency includes an IDC budget line item, the
Grants & Contracts staff will budget that amount in your project. If any budget changes
are made, that will affect the IDC budget during the life of the grant, it is up to the
department to process a budget revision to move funds into the IDC budget line item.

How do I know whether a potential applicant I want to hire will be classified as contract
work or employee status?

The Human Resource staff can provide guidance on this issue.

What is the difference between the expenditure item date, effective date, and GL date of a
transaction?

The expenditure item date should be the date that the expenditure actually occurred and the GL
date is the date it was interfaced to the General Ledger.

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