Contracts and Grants Accounting C&G Training Presentation June 4, 2014 Project Costing ChartFields Effective July 1, 2014

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

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

4 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_A 1 Funding Period 01 AWARD_01 SPO 6 digit Core Award Number PROJECT_A The ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination 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

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 Activity: the funding period(s) for a Project, allows expenses to be tracked to that period (rather than an accounting date) for reporting. ACTIVITY_A 1 Funding Period 01 PROJECT_A The ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination PROJECT_B Deliverable/Fabrication/PI Combination ACTIVITY_B Funding 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.

6 Award Structure Enables… AWARD_01 SPO 6 digit Core Award Number PROJECT_A The ‘work’ of the award defined by Task/ Deliverable/Fabrication/PI combination PROJECT_B Deliverable/Fabrication/PI Combination ACTIVITY_A1ACTIVITY_A2ACTIVITY_B1ACTIVITY_B2 Funding Period 01 Funding Period 02 Funding Period 01 Funding 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.

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 9 Note: The Award # is not a Chart of Accounts ChartField. It is an identifier in BFS. Future State EESIS GM RA/Dept submits in budget CGA creates PC Business Unit Project Activity Award Current StateBusiness Unit Fund Dept ID Program Cd CF1 CF2 Account EESIS 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

Award with 2 PIs 10 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 Current State Future State EEJZ1 EEMC GM EEJZ1EEMC 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 ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates

Award with 2 Bodies of Work 11 Award 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 Future State EESIS EEREU2 EEREU1 GM 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 ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates EESIS EEREU2 EEREU

Award with 2 Funding Periods 12 Current State Future State EESIS EEREU2EEREU EESIS GM EEREU2EEREU 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 ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates 58000

2 PIs, 2 Funding Periods 13 Current State 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 Note: this Dept uses the CF1 value EEREU1 to represent Fund Year 1, and CF1 value EEREU2 represents Fund Year 2 Future State EEREU2EEREU1 GM Business Unit Fund Dept ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates 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. EEJZ1EEMC EEREU2EEREU EEJZ1EEMC

2 Bodies Work, 2 Fund Periods 14 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 Future State EEFA 12 EEFA 11 EEFA 22 EEFA 21 EESIS EESIS EEFA 12 EEFA 11 EEFA 22 EEFA 21 Business Unit Fund Dept ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates 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 has Activities 01 and 02 } Project has Activities 01 and GM100

Award with Cost Sharing 15 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) Current State Future State EESIS EESIS GM 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 2 nd fund does not drive the creation of ProjectID and ActivityID in the award structure. Business Unit Fund Dept ID Program Cd CF1 CF2 PC Business Unit Project Activity Award Account RA/Dept submits in budget CGA creates 58000

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 = 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

17 How Do Transactions get PC ChartFields?

Challenges and Solutions Current 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 18 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 Transactions Train online users how to key transactions PC 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 Table 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 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 20 Current State ChartString GL Bus. Unit Award Fund Dept ID Program Code CF1 CF2 $ amount Account Future State ChartString GL Bus. Unit Award PC Bus. Unit Project Activity Fund Dept ID Program Code CF1 CF2 $ amount Account

Creating the PC Mapping 21

Interfacing Transactions Process 22

New Error Messages Error TypeCauseAction 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 23

Where to Find PC Chartfields Complete Chartstrings for an award can be found using the BFS Grants WorkCenter 24 Select “Project Chartfields Crosswalk” to view the complete ChartStrings for each award.

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 26 Sample CSV File

Contracts & Grants Implementation Project 27 acts-grants-accounting