Contracts and Grants Accounting Project Costing ChartFields

Contracts and Grants Accounting Project Costing ChartFields Effective July 1, 2014 C&G Training Presentation June 4, 2014 Last Updated: 07-31-14

C&G ChartString Examples Program ChartField1 ChartField2 DeptID Account Fund PC BU Project Activity Attribute Attribute 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. 2

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 3

Award Structure Defined 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) AWARD_01 SPO 6 digit Core Award Number 056789 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. PROJECT_A The 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 ACTIVITY_A 1 Funding Period 01 4

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_01 SPO 6 digit Core Award Number 056789 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. PROJECT_B PROJECT_A The work of the award defined by Task/ Deliverable/Fabrication/PI combination 1000145 Deliverable/Fabrication/PI Combination 1000152 ACTIVITY_A 1 Funding Period 01 ACTIVITY_B Funding Period 01 Activity: the funding period(s) for a Project, allows expenses to be tracked to that period (rather than an accounting date) for reporting. In this example, the sponsor defines only one funding period, but since there are two Projects, each Project has an Activity 5

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_01 SPO 6 digit Core Award Number 056789 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. PROJECT_B PROJECT_A The work of the award defined by Task/ Deliverable/Fabrication/PI combination 1000145 Deliverable/Fabrication/PI Combination 1000152 ACTIVITY_A1 ACTIVITY_A2 ACTIVITY_B1 ACTIVITY_B2 Activity: the funding period(s) for a Project, allows expenses to be tracked to that period (rather than an accounting date) for reporting. Funding Period 02 Funding period 02 Funding Period 01 Funding Period 01 When the Award has more than one funding period, then each Project must have that number of Activities to meet Project reporting requirements. 6

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 7

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. 8

Simple Award Current State Future State Award 056789 056789 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 Business Unit 10000 10000 RA/Dept submits in budget CGA creates Account 58000 58000 Fund 85787 85787 Dept ID 13291 13291 Program Cd 44 44 CF1 CF2 EESIS EESIS Note: The Award # is not a Chart of Accounts ChartField. It is an identifier in BFS. PC Business Unit GM100 Project 1000145 Activity 01 By default, all awards have at least one Project and one Activity. Award ChartStrings values map to the new PC Chartfield values. 9

Award with 2 PIs Current State Future State 056789 Award 056789 Award features: One Department One F&A Rate TWO PIs No other Body of Work reporting/tracking required (for task, deliverable, fabrication) One funding period 10000 Business Unit 10000 RA/Dept submits in budget CGA creates 58000 Account 58000 Fund 85787 85787 Dept ID 13291 13291 Program Cd 44 44 CF1 EEMC1 CF2 EEJZ1 EEMC1 EEJZ1 PC Business Unit GM100 Project 1000152 1000145 Activity 01 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. 10

Award with 2 Bodies of Work Current State Future State Award 056789 056789 Award features: One Department One F&A Rate One PI Two Bodies of Work to meet reporting/ tracking requirement One funding period Business Unit 10000 58000 10000 58000 RA/Dept submits in budget CGA creates Account 85787 85787 Fund 13291 13291 Dept ID 44 44 Program Cd EEREU1 EEREU1 EEREU2 EEREU2 CF1 EESIS EESIS CF2 1st Body of Work is fabrication of a piece of equipment. 2nd Body of Work is using that equipment in experiments. GM100 PC Business Unit 1000145 1000152 Project Activity 01 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. 11

Award with 2 Funding Periods Current State Future State Award 056789 056789 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 10000 10000 RA/Dept submits in budget CGA creates Account 58000 58000 Fund 85787 85787 Dept ID 13291 13291 Program Cd 44 44 EEREU1 EEREU2 EEREU1 EEREU2 CF1 EESIS EESIS CF2 PC Business Unit GM100 Project 1000145 Activity 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. 12

2 PIs, 2 Funding Periods Current State Future State 056789 056789 Award Award 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 10000 10000 Business Unit RA/Dept submits in budget CGA creates Account 58000 58000 85787 85787 Fund 13291 13291 Dept ID 44 44 Program Cd EEREU1 EEREU2 EEREU1 EEREU2 CF1 EEMC1 EEJZ1 EEMC1 EEJZ1 CF2 Note: this Dept uses the CF1 value EEREU1 to represent Fund Year 1, and CF1 value EEREU2 represents Fund Year 2 GM100 PC Business Unit Project 1000145 1000152 Activity 01 02 01 02 Each PI s CF2 value maps to a Project. Each CF1 attributed as Fund Year maps to an Activity. Each Projectmust have a full set of Activities, so here each Project has two Activities. 13

2 Bodies Work, 2 Fund Periods Current State Future State Award 056789 056789 Award features: One Department One F&A Rate One PI Two Bodies of Work to meet reporting/ tracking requirements TWO years of funding Business Unit 10000 10000 RA/Dept submits in budget CGA creates Account 58000 58000 Fund 85787 85787 Dept ID 13291 13291 Program Cd 44 44 EEFA 11 EEFA 12 EEFA 21 EEFA 22 EEFA 11 EEFA 12 EEFA 21 EEFA 22 CF1 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. EESIS CF2 EESIS GM100 PC Business Unit 1000145 1000152 Project Activity 01 02 01 02 EEFA11 = Task 1 in year 1 EEFA12 = Task 1 in year 2 EEFA21 = Task 2 in year 1 EEFA22 = Task 2 in year 2 } Project 1000145 has Activities 01 and 02 } Project 1000152 has Activities 01 and 02 14

Award with Cost Sharing Current State Future State Award 056789 056789 Award 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) 10000 10000 Business Unit RA/Dept submits in budget CGA creates Account 58000 58000 Fund 85787 19900 85787 19900 Dept ID 13291 19231 13291 19231 Program Cd 44 44 CF1 200001 CF2 EESIS EESIS PC Business Unit GM100 Project 1000145 Activity 01 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. 15

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 16

How Do Transactions get PC ChartFields? 17

Challenges and Solutions Current Challenges System Limitations Feeder systems must be updated to use and pass along these additional ChartFields to BFS 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 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 PC ChartFields are passed from subsidiary systems (BearBuy, Travel) to BFS PC ChartFields are visible in CalAnswers Mapping Table defaults PC ChartFields for Interfaced Transactions Train online users how to key transactions PC ChartFields are not visible in BAIRS reports 18

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The PC Mapping Table Current State ChartString Future State ChartString At 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 Table so that transactions entered in feeder systems will process correctly Award Award GL Bus. Unit GL Bus. Unit Account Account Fund Fund Dept ID Dept ID The Interface Mapping Table Matches the shorter ChartStrings entered in feeder systems with the complete chart- strings in BFS Validates that ChartStrings using award funds have all the PC Chartfields in BFS Program Code Program Code CF1 CF1 CF2 CF2 $ amount PC Bus. Unit Project Activity $ amount 20

Creating the PC Mapping 21

Interfacing Transactions Process 22

New Error Messages Error Type Cause Action 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 Invalid Project ChartFields Mapping 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. Rejected activity status: B(Budget Only) 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 Warning activity status: E(Ended) 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 Rejected activity status: F(Final) 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: C(Closed) 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 Failure: Rejected activity status: A(Archived) 23

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. 24

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 25

Journal Entry PC CF Lookup Sample CSV File 26

Contracts & Grants Implementation Project http://controller.berkeley.edu/departments/contr acts-grants-accounting contractsgrants@berkeley.edu 27