Contracts and Grants Accounting

Contracts and Grants Accounting

C&G Training PresentationJune 4, 2014

Project Costing ChartFields Effective July 1, 2014

C&G ChartString Examples

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Account ChartField1

Attribute

ChartField2

Attribute

DeptIDFund Program Project ActivityPC BU

This session looks at how ChartField values in the existing 7-field ChartString drive the creation the new Project Costing ChartField values, as well as the creation and necessity of PC ChartField Mapping.

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What the C&G Structure Serves• Relates all transactions to a single, trackable Award number

– Links sponsor-provided funding, cost-share funding, links subawards to the primary award, etc.

• Enables financial reporting appropriate to sponsor requirements– Per sponsor terms/conditions, groups expenses into cost categories,

AND/OR ‘bodies of work’ as required for reporting• Expense transactions from different cost categories, different DeptIDs,

different Fund #s, different CF1s or CF2s can be grouped into ‘Projects’ for financial reporting

– Defines award funding periods (separate from transaction date)

• Prepares for eventual integration with other campus and UC-wide system implementations

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Award Structure Defined

Project: A defined “body of work.” All awards have at least one Project, but may have more if the work of the award is done by multiple PIs or departments, has different tasks or phases, etc.

Award: An executed agreement between the institution and a sponsor. When a proposal becomes an award, SPO’s 6-digit core award number is used as BFS Award # (Note: an Award # is not a Chart of Accounts ChartField value)

ACTIVITY_A1Funding Period01

AWARD_01SPO 6 digit Core Award Number

056789

PROJECT_AThe ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination

1000145

Activity: the funding period(s) mandated by the sponsor. Every Project has at least one Activity, or may have more if reporting requirements define separate funding periods

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Award Structure Enables…Award: relates all the ChartField values in the award budget’s ChartStrings to a single number, thereby relating all ledger transactions –subawards, allocations to other departments, cost sharing, etc.– to the award.

AWARD_01SPO 6 digit Core Award Number

056789

Activity: the funding period(s) for a Project, allows expenses to be tracked to that period (rather than an accounting date) for reporting.

ACTIVITY_A1Funding Period01

PROJECT_AThe ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination

1000145

PROJECT_B Deliverable/Fabrication/PI

Combination1000152

ACTIVITY_BFunding Period

01

In this example, the sponsor defines only one funding period, but since there are two Projects, each Project has an Activity

Project: group funding allocations and transactions into discrete Bodies of Work, identified with a unique ChartField value, so that costs can be grouped and reported.

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Award Structure Enables…AWARD_01

SPO 6 digit Core Award Number056789

PROJECT_AThe ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination

1000145

PROJECT_B Deliverable/Fabrication/PI

Combination1000152

ACTIVITY_A1 ACTIVITY_A2 ACTIVITY_B1 ACTIVITY_B2Funding Period

01Funding Period

02Funding Period

01Funding period

02

When the Award has more than one funding period, then each Project must have that number of Activities to meet Project reporting requirements.

Award: relates all the ChartField values in the award budget’s ChartStrings to a single number, thereby relating all ledger transactions–subawards, allocations to other departments, cost sharing, etc.– to the award.

Project: group funding allocations and transactions into discrete Bodies of Work, identified with a unique ChartField value, so that costs can be grouped and reported.

Activity: the funding period(s) for a Project, allows expenses to be tracked to that period (rather than an accounting date) for reporting.

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Chartfield Project Values• Every Award has at least one Project • Project ID values are auto-generated and auto-numbered (no

underlying logic to these numbers)– A Project ID is associated with only one Award. Different awards cannot

“share” Projects• Additional Project IDs are necessary when award $ are allocated using

– DeptIDs (allocates award budget across departments)– CF2 attributed as “PI/Faculty” (allocates budget to different PIs)– CF1 attributed as “Fabrication” or “Task/Deliverable” (allocates budget to

distinct Bodies of Work for reporting)• Project IDs are NOT created by CF1 attributed as “Program Income” or

“Cost Share” (CF1 values that begin with 2). These CF1 values track expenses, but do not generate new Project IDs

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Chartfield Activity Values• Every Project has at least one Activity

– If an Award has multiple funding periods, then each of the Award’s Projects has multiple Activities (one for each funding period)

• Activity ID values are 01, 02, 03, etc.– Activity ID value “01” can represent either the entire award

period (where there is no requirement to delineate funding years) or Year/Period One (for multi-year funding)

• Activity IDs are created only by CF1s attributed as “Fund Year”– Departments can establish “standard” CF1 values to represent

Year 1, Year 2, etc. for use in all award ChartStrings.

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Simple Award

Note: The Award # is not a Chart of Accounts ChartField. It is an identifier in BFS.

Future State

10000

85787

1329144

EESIS

GM1001000145

01

056789

RA/Dept submits in

budget CGA creates

PC Business UnitProjectActivity

85787

056789Award

Current State

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

Account10000

1329144

EESIS

58000 58000

By default, all awards have at least one Project and one Activity. Award ChartStrings values map to the new PC Chartfield values.

Award features:• One Department• One F&A Rate• One PI• One “Body of Work”

(No reporting/tracking requirement for task, deliverable, fabrication)

• One funding period

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Award with 2 PIsAward features:• One Department• One F&A Rate• TWO PIs• No other “Body of Work”

reporting/tracking required (for task, deliverable, fabrication)

• One funding period

Current State

10000056789

Future State

10000

056789

85787

1329144

EEJZ1EEMC1

85787

1329144

GM100

01

EEJZ1EEMC1

1000145

Each PI has a CF2 value unique to them (which can be used for many BFS transactions). In this award, these CF2s (attributed as PI/Faculty) map to two unique Projects in the award structure.

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

PC Business Unit

ProjectActivity

Award

Account 58000 58000

RA/Dept submits in

budget CGA creates

1000152

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Award with 2 Bodies of WorkAward features:• One Department• One F&A Rate• One PI• Two “Bodies of Work”

to meet reporting/ tracking requirement

• One funding period

1st Body of Work is fabrication of a piece of equipment. 2nd Body of Work is using that equipment in experiments.

Current State

10000

056789

Future State

85787

1329144

EESIS

EEREU2EEREU1

GM100

011000145 1000152

The RA has set up a CF1 for each Body of Work to group and report on transactions (attributes = CF1 attributed as Fabrication, CF1 attributed as Task). These CF1s map to two unique Projects in this award structure. There is only one PI, who will see transactions for BOTH of these Projects in PI Portfolio.

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

PC Business Unit

ProjectActivity

Award

Account RA/Dept submits in

budget CGA creates

5800010000

056789

85787

1329144

EESIS

EEREU2EEREU1

58000

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Award with 2 Funding PeriodsCurrent State

10000056789

Future State

10000056789

85787

1329144

EESIS

EEREU2EEREU1

85787

1329144

EESIS

GM100

1000145

EEREU2EEREU1

01 02

The CF1 attributed as “Fund Year” results in the creation of an Activity (not a Project). This award has one Project with two Activities.

Award features:• One Department• One F&A Rate• One PI• One “Body of Work”

(No reporting/tracking requirement for task, deliverable, fabrication)

• TWO years of funding

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

PC Business Unit

ProjectActivity

Award

Account RA/Dept submits in

budget CGA creates

58000 58000

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2 PIs, 2 Funding PeriodsCurrent State

10000056789Award features:

• One Department• One F&A Rate• Two PIs• No other “Body of Work”

reporting/tracking required (for task, deliverable, fabrication)

• TWO years of funding

Note: this Dept uses the CF1 value EEREU1 to represent Fund Year 1, and CF1 value EEREU2 represents Fund Year 2

Future State

85787

1329144

EEREU2EEREU1

GM100

1000145 1000152

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

PC Business Unit

ProjectActivity

Award

Account RA/Dept submits in

budget CGA creates

58000

Each PI’s CF2 value maps to a Project. Each CF1 attributed as Fund Year maps to an Activity. Each Project must have a ‘full set’ of Activities, so here each Project has two Activities.

EEJZ1EEMC1

10000056789

85787

1329144

EEREU2EEREU1

58000

EEJZ1EEMC1

01 02 01 02

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2 Bodies Work, 2 Fund Periods

Award features:• One Department• One F&A Rate• One PI• Two “Bodies of Work”

to meet reporting/ tracking requirements

• TWO years of funding

Here, each CF1 value has TWO attributes: a “task” attribute drives the creation of the Project, and a “Fund year” attribute drives the creation of the Activity.

Current State

10000

056789

Future State

10000

056789

85787

1329144

EEFA12

EEFA11

EEFA22

EEFA21

EESIS

85787

1329144

EESIS

EEFA12

EEFA11

EEFA22

EEFA21

Business Unit

Fund

Dept IDProgram Cd

CF1CF2

PC Business Unit

ProjectActivity

Award

Account RA/Dept submits in

budget CGA creates

58000 58000

EEFA11 = Task 1 in year 1EEFA12 = Task 1 in year 2EEFA21 = Task 2 in year 1EEFA22 = Task 2 in year 2

} Project 1000145 has Activities 01 and 02

} Project 1000152 has Activities 01 and 02

1000145 1000152

01 02 01 02

GM100

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Award with Cost SharingAward features:• One PI• One Department• One F&A Rate• One “Body of Work”

(No reporting/tracking for task, deliverable, fabrication)

• One funding period• Cost Sharing

commitment (funded by source other than the award fund)

Current State

10000056789

Future State

10000056789

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EESIS

1990085787

1923113291

44200001

EESIS

GM1001000145

01

1990085787

1923113291

This award has two funding sources: the award FundID, and the Cost Sharing FundID (in this case, cost share funding is provided by a different department, too). CGA creates a CF1 to track Cost Share transactions. Note that the 2nd fund does not drive the creation of ProjectID and ActivityID in the award structure.

Business Unit

Fund

Dept ID

Program CdCF1

CF2

PC Business UnitProjectActivity

Award

Account RA/Dept submits in

budget CGA creates

58000 58000

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Chartfield: PC Business Unit• This field is required by C&G modules

– Value assigned by CGA at award set up

• Relates the “Project Costing” Business Unit to the GL Business Unit – GL Business Unit 10000 = PC Business Unit GM100– GL Business Unit J0000 = PC Business Unit is GMJ00

• System interface will populate the default value from feeder systems– RA will need to know the PC BU value only when entering

online transactions…

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How Do Transactions get PC ChartFields?

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Challenges and SolutionsCurrent Challenges• System Limitations – Feeder

systems must be updated to use and pass along these additional ChartFields to BFS

• Change Overload – With the number of concurrent projects on campus, educating and training everyone on how and when to use these new ChartFields within our launch timeline would be challenging

Interim Solution• Slowly roll out PC ChartFields

as feeder systems are upgraded, integrated

• Mapping Table appends correct PC Chartfields to ChartStrings interfaced from feeder systems

We are here

Mapping Table defaults PC ChartFields for Interfaced TransactionsTrain online users how to key transactionsPC ChartFields are not visible in BAIRS reports

PC ChartFields are visible in CalAnswers

PC ChartFields are passed from subsidiary systems (BearBuy, Travel) to BFS

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The PC Mapping TableAt Award set-up, CGA has two days to:• Complete the Award Structure in BFS

– Create and append the PC Chartfield values to each ChartString

• Update system interface Mapping Tableso that transactions entered in feeder systems will process correctly

The Interface Mapping Table• Matches the shorter ChartStrings

entered in feeder systems with the complete chart-strings in BFS

• Validates that ChartStrings using awardfunds have all the PC Chartfields in BFS

Current StateChartString

GL Bus. UnitAward

Fund

Dept IDProgram Code

CF1CF2

$ amount

Account

Future StateChartString

GL Bus. UnitAward

PC Bus. UnitProjectActivity

Fund

Dept IDProgram Code

CF1CF2

$ amount

Account

Creating the PC Mapping

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Interfacing Transactions Process

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New Error MessagesError Type Cause Action

Invalid Project ChartFields Mapping

• C&G Fund used with no mapping on the Project Costing Mapping Table

• Cost Share CF1 value used with no mapping on the Project Costing Mapping Table

• Verify that the ChartFields keyed in are accurate• Lookup Fund on PC Mapping Table to see what

ChartStrings are valid (RAs Only)• Talk to the RA in charge of the award to determine if

budget should be allocated

Rejected activity status: B(Budget Only)

• CGA is still setting up the award. The only transactions that are allowed at this point are budget entries.

• The award setup must be complete. If a budget has not yet been submitted, the RA should submit the budget.

Warning activity status: E(Ended)

• The award or funding period end date has past.

• Contact the RA to determine if costs coded to this ChartString should have ended and/or should be coded to a different ChartString

Rejected activity status: F(Final)

• The final financial report has been sent for this competitive segment – transactions can no longer be coded to this ChartString

• Transactions must be coded to a different ChartString

Failure: Rejected activity status: C(Closed)

• Deficit Clearing has run for this award. No further transactions are allowed for this award.

• Transactions must be coded to a different ChartString

Failure: Rejected activity status: A(Archived)

• The award ended 7 years ago. No transactions have occurred on this award for over 7 years. This award is eligible for archiving.

• Transactions must be coded to a different ChartString

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Where to Find PC Chartfields• Complete Chartstrings for an award can be found using

the BFS Grants WorkCenter

Select “Project Chartfields Crosswalk” to view the complete ChartStrings for each award.

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When to Use PC Chartfields• RA /BFS User will be required to enter the complete C&G

ChartString for transaction within BFS:– Processing journal expense transfers– Updating a blucard transaction

• To go from a blucard default ChartString to a C&G ChartString– Creating an accrual for award closeout

Journal Entry PC CF Lookup

Sample CSV File

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Contracts & GrantsImplementation Project

http://controller.berkeley.edu/departments/contracts-grants-accounting

[email protected]