103.ORG: Summary G&C/URF By CNAC/ORG/FUND/CREF
Last Updated: 9/10/06
This report provides a summary of project activity as of a specified accounting period. It is a tool to be used to support the monthly review/reconciliation of revenue and expenses for grants & contracts and URF accounts. Please note that this report can not be used to report on any other funds except grants & contracts and URF accounts.
The report provides a project-to-date view of both the budget (revenue & expense) and the budget balance available; project actuals are reported for the specified accounting period as well as fiscal-year-to-date and project-to-date. Outstanding encumbrances are summarized on a project-to-date basis only. Percentages are provided to compare project actuals to budget amounts as well as project actuals plus encumbrances to the project budget.
The report uses a matrix format. The balances are used to create the columns and are read from left to right. The rows represent the object code, or group of object codes, associated with the balances. The sort order is controlled by a combination of page breaks and report templates. Specific information regarding page-breaks, sort order and templates for this report is described below.
The companion detail report to 103.ORG is 151.ORG: Detail By CNAC/ORG/FUND/CREF.
The report break determines the page-break, the first level of sort order, and the level of aggregation for the report.
In Report 103.ORG, information is summarized and the report has page breaks at the CNAC/ORG/FUND/CREF level. This means that, within a given CNAC/ORG/FUND/CREF, revenue and expense activity is summarized across all programs for that same CNAC/ORG/FUND/CREF combination and each unique CNAC/ORG/FUND/CREF combination will result in a new page. All page-break combinations will be presented in ascending order (i.e., lowest combination of values to the highest).
Assume reporting on all funds and c-refs for two ORGs (0102 and 0103) within CNAC 020. Within CNAC/ORG 020/0102, funds will be listed in ascending order; within each fund, c-refs will be listed in ascending order. A page break will occur every time the c-ref changes for the same org/fund. Another page break will occur when the fund changes and again when the ORG changes from 0102 to 0103. When the ORG changes, the funds will start over and be displayed in ascending order.
revenue/expense activity summarized across all programs for ORG 0102 and FUND 521234 and CREF 0001.
|page break, new c-ref, same CNAC/ORG/FUND
revenue/expense activity summarized across all programs for ORG 0102 and FUND 521234 and CREF 0002.
|020/0102/521245/0001||page break, new fund, same CNAC/ORG
revenue/expense activity summarized across all programs for ORG 0102 and FUND 521245 and CREF 0001.
|020/0102/521245/0020||page break, new c-ref, same CNAC/ORG/FUND
revenue/expense activity summarized across all programs for ORG 0102 and FUND 521245 and CREF 0020
|020/0103/520005/0001||page break, new ORG
revenue/expense activity summarized across all programs for ORG 0103 and FUND 520005 and CREF 0001.
|020/0103/521890/0001||page break, new fund, same CNAC/ORG
revenue/expense activity summarized across all programs for ORG 0103 and FUND 521890 and CREF 0001.
As mentioned above, the first level of the sort order is determined by the page-break. In this case, the first level of sorting is at the CNAC/ORG/FUND/CREF level. The second level sort, how the revenue and expense object codes are ordered, is determined by the Report Template. In addition, the template determines the sub-totals on the report. The template used by this report is described below.
This report uses templates to determine the fund groups and the rows. Funds are aggregated into fund groups based on the Revised Responsibility Center Management (RCM) Model. For more information on how the fund groups are defined, see http://www.budget.upenn.edu/dlDocs/fund_aggregations.pdf
Row templates are used to create the rows on the report. The row template determines the order of the rows (e.g., revenue followed by expense, salaries followed by employee benefit expense), the group of object codes to be included in each labeled row (e.g., Travel & Entertainment includes 520x and 521x), and the level of sub-totaling.
Template 1C is used to define the rows. In this report, balances are reported down to the object code level. For more information on the row templates used in this report see http://www.budget.upenn.edu/dlDocs/RCM_template_1C.pdf
The following parameters are provided for account selection on the report:
1. Period Name
2. Org Low / Org High
3. Resp Org/Org Connector
4. Resp Org Low / Resp Org High
5. Fund Low / Fund High
6. Active Only ?
The first 5 parameters work just like they do for the other 10x.ORG general ledger reports in BEN Financials. For a discussion of these parameters, please refer to Section 6, Report Parameters.
The following provides information on the additional parameter used for the 103.ORG summary report.
Active Only?: Valid choices are ‘Y’ (Yes) or ‘N’ (No)
– Y (Yes): By selecting ‘Y’, the report will include only those account combinations which are currently "active"; all "inactive" combinations will be excluded. ‘Y’ is the default value.
– N (No): By selecting ‘N’, the report will include both "active" and "inactive" combinations.
In this context, an "inactive" grant/contract is defined as one which meets the common criteria specified in Section 1.4, Active vs Expired Accounts
The report heading includes the following information:
Indicates the chart of accounts segments used to create the report break. In this case CNAC/ORG/FUND/CREF is the break.
Indicates the accounting period for which information is being reported. Accounting period is specified as a parameter when the report is requested.
Indicates how the debits and credits are displayed on the report.
Next to this label, the values of the CNAC/ORG/FUND/CREF combination are displayed.
The alphabetic descriptions associated with the CNAC/ORG/FUND/CREF values are provided.
Freeze Status: Displays the Freeze Status of the fund as of the date and time the report was executed.
Not Frozen NONE of the transaction sources are currently frozen for this grant. Partially Frozen At least one, but not all of the transaction sources are currently frozen for this grant Fully Frozen All of the transactions sources are currently frozen for this grant. Fund Disabled The fund is disabled; its freeze status is irrelevant.
For grants and contracts, the name of the primary principal investigator associated with this fund will be displayed; this information will be blank for the URF fund.
Account Start Date
For grants and contracts, the initial start date of the contract will be displayed (see note below); this information will be blank for the URF fund.
Anticipated Account End Date
For grants and contracts, the anticipated end date for this project will be displayed (see note below); this information will be blank for the URF fund.
Current Budget End Date
For grants and contracts, the date displayed here represents the end date on the current contract for this grant (see note below); this information will be blank for the URF fund.
Special Note on Grant/Contract Start and End Dates:
When a new grant is awarded, the "account start date" for that grant represents the effective start date of the award and the "current budget end date" represents the end of the first performance period. The "anticipated account end date" should reflect the expected final end date on a renewable award. If the grant is subsequently renewed, the "current budget end date" will be updated to reflect a later end date while the "account start date" will remain unchanged.
All three of these dates (account start and current budget end dates plus the anticipated account end date) are associated with the individual grant/contract fund. This means that this information will be the same for all combinations using this fund.
Example: A grant is awarded on August 1, 1996; the first performance period ends on July 31, 1997; it is a three-year non-competing award.
In year 1:
Start Date = 01-AUG-96 End Date = 31-JUL-97
Account End Date = 31-JUL-99
In year 2 (after renewal):
Start Date = 01-AUG-96
End Date = 31-JUL-98
Account End Date = 31-JUL-99
In year 3 (after renewal):
Start Date = 01-AUG-96
End Date = 31-JUL-99
Account End Date = 31-JUL-99
The grant is considered "expired" when the current budget end date and the anticipated account end date are the same and the anticipated account end date has passed.
From left to right, the report columns will provide the following balances:
Current Project Budget: The balance in this column is the total project-to-date budget (i.e., the total budget from the beginning of the project up to and including the specified accounting period).
Current Month Actuals:
The balance in this column will contain the period-to-date actuals for the specified accounting period.
The balance in this column will contain fiscal-year-to-date actuals (i.e., total activity from the beginning of the fiscal year up to and including the specified accounting period).
Total Project Actuals: The balance in this column will contain the total project-to-date actuals (i.e., total activity from the beginning of the project up to and including the specified accounting period).
% Actual To Budget (xx% of FY): Two pieces of information are being provided:
The figure in the heading (xx% of FY) indicates the percentage of the fiscal year that has passed as of the specified accounting period.
The data in the column reflects the amount in the Total Project Actuals column divided by the amount in the Current Project Budget stated as a percentage.
The balance in this column represents all outstanding encumbrances including encumbrances from the specified accounting period.
Act & ENC To Budget:
The data in this column reflects the sum of the amounts in the Total Project Actuals column plus the Encumbrance column, divided by the amount in the Current Project Budget column, stated as a percentage.
Budget Balance Available:
This is a calculated column. It represents the amount of total project budget dollars that have not been spent or encumbered. The column is calculated as follows:
Current Project Budget - (Total Project Actuals + Encumbrance)
Section At The Bottom:
At the end of the 10x.ORG reports, the current year operating (surplus)/deficit is added to the cash effect of other current year activity not otherwise included on the report, together with the prior year net cash position, to provide the cumulative cash position (surplus)/deficit. On the 10x.ORG reports, the prior year cash position is always suppressed for the following funds: 000000, 000001, 000002 and 5xxxxx. In addition, the prior year cash position only appears when the BC and the report break are consistent.
Therefore, for the 100.ORG report, which breaks by CNAC/ORG/FUND, prior year information will be shown for funds that use a BC of 1 (other than 000000 and 000001).
For the 101.ORG and 106.ORG reports, which include breaks by PROG, no prior year information is shown because we do not have a BC based on program.
For the 102.ORG and 103.ORG reports, the prior year cash position is suppressed because they report on the 000002 and 5xxxxx funds.
For the 104.ORG report, which breaks by CNAC/ORG/FUND/CREF, prior year information will be shown for funds that use a BC of 2.
On 2xx.SCH reports, the prior year cash position is shown for all funds. Therefore, the section at the bottom will not be the same for 10x and 20x reports run for the same orgs and funds.
Last Page Of The Report:
On the last page of every report two pieces of important information are provided: Report Parameters and Report Break - Resolved Parameters. We recommend that you keep this parameters page with the report to document what the report includes.
1. Report Parameters
The parameters used to request the report are printed on the last page as confirmation of what was requested. If the account combinations returned to you in the report are not what you expected, the report parameters list is a useful first place to start. At a minimum, you can verify the range of values you provided at the time you submitted the request.
2. Report Break - Resolved Parameters
The list provided here represents the list of values within the range you provided as Report Parameters that passed security verification. When a report is submitted, ORGanization parameters that were provided are compared against your BEN Financials security profile. All ORGanizations in the range that match your profile will be returned to you in the report.
This is a good second place to look if you did not get the results you expected. Compare the list of ORGanizations in this list against the parameter range you provided. If an ORGanization is missing, chances are it does not exist in your security profile.