Analysis of General Funds Uncommitted Budget Balances – HRB110

Overview Purpose • This report assists in the analysis of changes to uncommitted GFSA and Annual Rate balances for General Funds. Schedules Included in Report Group 1 • Schedule 1.1 – Balance History Report – HRB110S11 • Schedule 1.2 – Statement of Changes in Annual Commitments by Employee – HRB110S12 • Schedule 1.3 – Statement of Current Annual Commitment Balances by Employee – HRB110S13 • Schedule 1.4 – GFSA Transfers – HRB110S14 • Schedule 1.5 – Annual Rate Transfers – HRB110S15 • Schedule 1.6 – Non-Human Resources General Ledger Transactions – HRB110S16 • Schedule 1.7 – Components of Net Activity Last Year – HRB110S17 Best Time to Run • All schedules are available at the close of the accounting period. In addition, the following schedules are populated at the end of each month with the Human

Resources data: − Schedule 1.2 – Statement of Changes in Annual Commitments by Employee – HRB110S12 − Schedule 1.3 – Statement of Current Annual Commitment Balances by Employee – HRB110S13 − Schedule 1.7 – Components of Net Activity Last Year – HRB110S17 Report Parameters • The report uses four required parameters

− Fiscal Year and GL Period − Current Month Only (default) or Year To Date Activity − VP/College, Department and Organization − Fund or Fund range.

Notes: • Schedules 1.1, 1.2, 1.4, 1.5, and 1.6 are available for either the General Ledger Period specified only or cumulatively for the fiscal year to date.

Schedule 1.1 – Balance History Report– HRB110S11

Schedule Overview Schedule Purpose • Provides high-level reasons for changes in Budget Balance Available for General Funds. • The Budget Balance Available may change due to manual revisions entered in as a General Ledger GFSA Transfer or a change in total employee commitments

(payroll expense and encumbrances). Fields Selected • The fields selected are:

− Account Group − Annual Rate − Fund − General Funds Spending Authority − General Ledger Period − Organization − Program − Project − Reconciliation Category − Reconciliation Category Description.

Page Breaks • This schedule breaks on:

− Organization − Fund.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program − Account Group.

Notes: • This schedule is available for either a specific General Ledger Period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying

parameters to view the cumulative activity. • The Reconciliation Categories have been created for this schedule to identify types of changes to budget balances. • For nine month faculty on the August and September reports, there could be a change in Net Activity (Reconciliation Category 71) for the Accrual Reversal plus the cash expenditures paid in July, August, and September plus encumbrances for July, August, and September if a PET was processed. • Period 1 is used to load carry forward, original budgets, and annual commitments. • Detail is provided at the intermediate Account level. • The Ending Uncommitted Balance for GFSA equals the Budget Balance Available column in the GLU007OS-90 report.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.1 - Balance History Report

Page 1 of 2 Report ID: HRB110S11

FY 2002 GL Period: 6Run Date: 02/11/02 03:09 PM

Current Month Only

07330 Geography 011200 GF-Departmental Budgets Pool

Prog:Proj:

60020-9 Mo Faculty

Rec Cat Rec Cat Descr Annual Rate GFSA516389

Beginning Uncommitted BalanceBudget RevisionsChange in Annual Commitments

34,140.000.000.00

-938.84-40,392.0040,392.00

34,140.00 -938.84

60040-Admin Professional

Rec Cat Rec Cat Descr Annual Rate GFSA5189

Beginning Uncommitted BalanceChange in Annual Commitments

-1,596.000.00

0.00-0.01

-1,596.00 -0.01

60050-Classified

Rec Cat Rec Cat Descr Annual Rate GFSA5189

Beginning Uncommitted BalanceChange in Annual Commitments

0.000.00

-0.01-0.01

0.00 -0.02

60060-Specials

Rec Cat Rec Cat Descr Annual Rate GFSA516389

Beginning Uncommitted BalanceBudget RevisionsChange in Annual Commitments

482,225.500.000.00

-23,575.878,829.00

34,295.76482,225.50 19,548.89

60150-Student Workstudy

Rec Cat Rec Cat Descr Annual Rate GFSA51 Beginning Uncommitted Balance 0.00 1,712.82

0.00 1,712.82

10965 SBS Research SupportProg:Proj:

60060-Specials

Rec Cat Rec Cat Descr Annual Rate GFSA51 Beginning Uncommitted Balance 0.00 -8,286.00

0.00 -8,286.00

Schedule 1.1 – Balance History Report - Detailed Description These field descriptions correspond to the lettered fields on the sample Schedule 1.1 – Balance History Report.

A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund, and

Account), three optional values (Project, Program, and User Defined) and three default values (Business Year, Function and Budget Year).

E Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

F GL Period Accounting period from which the data is pulled. The Reconciliation Category is a code used to identify reasons for changes to uncommitted general funds budget balances. The codes specific to this report are as follows:

G Rec Cat

00 Budget Carry Forward 05 Original Budget 20 Net Activity Last Year 21 Accrual Reversal Difference 35 Difference GL/HR Encumbrance 40 Load Annual Commitments 45 Pre-Encumbrances 51 Beginning Uncommitted Balance 63 Budget Revisions

71 Change in Net Activity Last Year 75 GL Transactions Non-HR Source 79 Change in Difference GL/HR Payroll 84 Change in Difference GL/HR Encumbrances 89 Change in Annual Commitments 92 HR Year-End Accrual 94 Change in Pre-Encumbrances 98 Ending Uncommitted Balance

H Rec Cat Descr The description of the Reconciliation Category. I Annual Rate In the July report, the Annual Rate reflected will be the PBA Original Budget from the General Ledger less any

budget revisions or changes in total employee commitments. In all other months, the Beginning Uncommitted Balance will be the Ending Balance from the previous month. If the Ending Balance is zero, the PBA and total Annual Rate for Reporting balance.

J GFSA General Funds Spending Authority is a college or unit's cash for the current fiscal year. If the Ending Balance is zero, the GFSA and cash commitments are in balance.

K Annual Rate Ending Balance The Annual Rate Ending Balance is the original Budget plus Annual Rate Transfers less the total Annual Rate for Reporting.

L GFSA Ending Balance The GFSA Ending Balance is the GFSA Total Balance less annual GFSA cash commitments (employee expenditures and encumbrances).

Recommended Review Procedures • Use the GFSA total to reconcile the Budget Balance Available for Personnel Accounts on the Revenue and Expense – Budget versus Actual (GLU007OS-90).

Corrective Action

If I find… What does the College/Department do? What does the centralized unit do? …budget revisions or changes in commitments that I do not recognize

• For the GFSA budget revisions, refer to Schedule 1.4 for the detailed break down. • For total employee commitments, refer to Schedule 1.2 for the detailed break down. • For the Annual Rate budget revisions, refer to Schedule 1.5 for the detailed break

down.

• N/A

…a Reconciliation Category for GL Transactions Non-HR Source (Reconciliation Category 75)

• Refer to Schedule 1.6 for the detailed break down. • N/A

…a Change in Net Activity Last Year (Reconciliation Category 71)

• Refer to Schedule 1.2 for the detailed break down. • N/A

Schedule 1.2 – Statement of Changes in Annual Commitments by Employee – HRB110S12

Schedule Overview Schedule Purpose • Provides detail by employee of changes in Annual GFSA Cash Commitments and Annual Rate for Reporting. • Provides detail by employee for reconciliation categories: 89 – Change in Annual Commitments and 71 – Changes in Net Activity Last Year on Schedule 1.1. Fields Selected • The fields selected are:

− Account − Account Description − Account Group − Change in Annual Rate for Reporting − Change in General Funds Spending Authority Commitments − Change in Net Activity Last Year − Employee ID − Employee Name − Fund − General Ledger Period − Organization − Program − Project − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program − Account

− User Defined − Employee Name.

Notes: • This schedule is available before the close of the accounting period with Human Resources system data only. • This schedule is available for either a specific accounting period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying

parameters to view the cumulative activity. • Since this schedule documents changes from the previous month, it is only available for accounting periods 2 through 12. • Only employees who have a change in GFSA commitment from the previous month will appear on this schedule.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.2 - Statement of Changes in Annual Commitments by Employee

Page 1 of 3 Report ID: HRB110S12

Run Date: 02/11/02 10:03 AMCurrent Month Only

07330 Geography011200 GF-Departmental Budgets Pool

Org:Fund: Program:

Project:

60020-9 Mo Faculty

Acct Acct Descr User Def Emplid Employee NameGL

PeriodChng Net Activity

Last YearChng GFSA

CommitmentsChng Ann Rate for

Rpt60022 9 Month Regular Faculty 84432838 Guevaroo,Ernesto Che 6 0.00 -40,392.00 0.00

0.00 -40,392.00 0.00

60040-Admin Professional

Acct Acct Descr User Def Emplid Employee NameGL

PeriodChng Net Activity

Last YearChng GFSA

CommitmentsChng Ann Rate for

Rpt60044 Unclassified Regular>=50% 83311153 Zwilling,Bryan Micl 6 0.00 0.01 0.00

0.00 0.01 0.00

60050-Classified

Acct Acct Descr User Def Emplid Employee NameGL

PeriodChng Net Activity

Last YearChng GFSA

CommitmentsChng Ann Rate for

Rpt60055 Classified Reg Sal/Hrly>=50% 97321150 Onueh,Luther Donely 6 0.00 0.01 0.00

0.00 0.01 0.00

60060-Specials

Acct Acct Descr User Def Emplid Employee NameGL

PeriodChng Net Activity

Last YearChng GFSA

CommitmentsChng Ann Rate for

Rpt6007160091600916009160091600926009260092600926009260092

Faculty Temp/Term Non BEGraduate Teaching Associate

Graduate Research Associate

9652546697064445859360298708538297011529990298570059783588733426969545850229150298886555

Drake,MitchellBlakely,Michelle JFowler,ChristianKosar,Bernie Perty,Kyle WDiggekofsky,RichardHughley,SandraMcCarthy,Jennifer MMopather,ThomasO'Connel,DorathyMumme,Gregory

66666666666

0.000.000.000.000.000.000.000.000.000.000.00

-12,006.00-13,998.00

-3,600.001,200.00

-7,200.005,886.00

-7,200.00-7,200.00-3,600.007,200.005,886.00

0.000.000.000.000.000.000.000.000.000.000.00

Schedule 1.2 – Statement of Changes in Annual Commitments by Employee - Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.2 – Statement of Changes in Annual Commitments by Employee. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only

Human Resources system data was available. E Current Month Only or YTD

Activity Current Month Only indicates the schedule reflects only the accounting period specified. YTD Activity indicates the schedule includes all the activity in the fiscal year to date.

F ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund, and Account), three optional values (Project, Program, and User Defined) and three default values (Business Year, Function, and Budget Year).

G Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028, which all relate to nine month faculty.

H Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue, or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies).

I Acct Descr The description of the specific type of asset, liability, equity, revenue, or expense the Account represents. J User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. K Employee ID The ID number of the employee. L Employee Name The name of the employee. M GL Period The accounting period in which the activity took place. N Chng Net Activity Last Year Net Activity Last Year is provided to separate activity related to last year’s budget for activity related to this

year’s budget. For 9-month faculty, it is defined as the accrual reversal plus HR payroll expense plus the encumbrance balance for July, August, and September. In most cases, this sum nets to zero. However, if a PET is processed in this time period, or if the faculty member is paid an amount that is different from the June encumbrance, then this number will not be zero. It is separated so that the correct commitments for the current year may be presented. For biweekly employees, net activity last year is the accrual reversal for fiscal years when a portion of pay period one is accrued last fiscal year.

O Change GFSA Commitments The change in GFSA commitments from the prior month. GFSA commitments (Annual Cash Commitments) are defined as HR YTD payroll expense plus the current encumbrance balance by employee. A negative value indicates positive cash and vice versa.

P Chng Ann Rate for Rpt The change in Annual Rate for Reporting from the previous accounting period.

Recommended Review Procedures • As needed to confirm changes in Annual Commitments from Schedule 1.1 (Reconciliation Category 89) by employee.

Corrective Action If I find… What does the College/Department do? What does the centralized unit do? …an unexpected change in GFSA Commitments

• Verify that an appropriate personnel action was entered in the HR system. • N/A

Schedule 1.3 – Statement of Current Annual Commitment Balances by Employee – HRB110S13

Schedule Overview Schedule Purpose • Lists Year-to-Date expenditures and current encumbrances by employee. • Provides the Annual Rate for Reporting amounts by employee. Fields Selected • The fields selected are:

− Account − Account Group − Annual Rate for Reporting − Annual Rate for Reporting less General Funds Spending Authority Commitment − Change Flag − Employee ID − Employee Name − Fund − Human Resources Payroll Expense – Current Budget Year − Human Resources Encumbrance Balance – Current Budget Year − Net Activity Last Year − Total GFSA Commitment – Current Budget Year − Organization − Program − Project − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project

− Program − Account − User Defined − Employee Name.

Notes: • This schedule is available before the close of the accounting period with Human Resources system data only. • This schedule separates activity which relates to the last fiscal year from activity for the current fiscal year. • See Schedule 1.2 for the amount of the change if the change flag is active. • Net Activity Last Year for 9-month faculty is defined as the accrual reversal plus cash payments made in July, August and September plus the portion of the current

encumbrance balance which is attributable to July, August, and September (Net Activity Last Year = Accrual Reversal + Cash Payments in Periods 1, 2, & 3 + Current Encumbrance Balance for Periods 1, 2, & 3). This will generally net to zero.

• Net Activity Last Year for biweekly employees will equal the reversal of the pay period 1 accrual made at the end of the previous fiscal year. • For account code 60022, the July, August, and September payroll expenses will appear in the Net Activity Last Year column, netted against the Accrual Reversal.

Expense for October through June of the current budget year will be reflected in the HR Payroll Expense – Current Budget Year column. For the twelve and a half month employees, the HR Payroll Expense – Current Budget Year will also include the half-month of September pay.

• For account code 60055, in fiscal years that biweekly pay period 1 gets accrued in June, the amount of the Accrual Reversal will be reflected in the Net Activity Last Year column.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.3 - Statement of Current Annual Commitment Balances by Employee

Report ID: HRB11OS3 Page 1 of 4 Run Date: 02/13/02 03:57 PM

07330 Geography011200 GF-Departmental Budgets Pool Program:

Project:Fund:Org:

60020-9 Mo Faculty

Acct User Def Emplid Employee NameChng Flag

Net Activity Last Year

HR P/R Exp - Cur Bud Yr

HR Enc Bal - Cur Bud Yr

Total GFSA Comm - Cur

Bud YrAnnual Rate

for Rpt

Ann Rate for Rpt less

GFSA Comm60022600226002260022600226002260022600226002260022600226002260022600226002260022600226002260022

73022465890803489207508687881362874524237346186101236068710559069478562861085541961135618443283896386619784731568605595277658731011095930110903795532991

Balboa, AdrianBischette,DanteBoyle, Laura FlynnCarter, Christopher DCalavito, RockafellerDoby, LarryDouglas, Flora AnneElmers SuzanneEsswein,Hazel OEverett,MichaelJones, PaulaGuevarro, Ernesto Lajoie, NapNagy, Chuck HarrisonSockalexis, LouisSpeaker, TrisTurner, Tina MVizquel, OmarZiele, Samantha

*

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

15,966.0015,684.0016,920.0014,928.0034,932.0011,766.0012,351.0012,084.0013,605.0017,871.0017,280.0020,196.0013,611.0025,422.0017,634.0022,161.0014,001.1212,501.0012,315.00

47,898.0047,052.0050,760.0044,784.00

104,796.0035,298.0037,053.0036,252.0040,815.0053,613.0051,840.00

0.0040,833.0076,266.0079,353.0066,483.0034,002.7237,503.0036,945.00

63,864.0062,736.0067,680.0059,712.00

139,728.0047,064.0049,404.0048,336.0054,420.0071,484.0069,120.0020,196.0054,444.00

101,688.0096,987.0088,644.0048,003.8450,004.0049,260.00

63,864.0062,736.0067,680.0059,712.00

139,728.0047,064.0049,404.0048,336.0054,420.0071,484.0069,120.0060,588.0054,444.00

101,688.00105,804.00

88,644.0050,004.0050,004.0049,260.00

0.000.000.000.000.000.000.000.000.000.000.00

40,392.000.000.00

8,817.000.00

2,000.160.000.00

0.00 321,228.12 921,546.72 1,242,774.84 1,293,984.00 51,209.16

60040-Admin Professional

Acct User Def Emplid Employee NameChng Flag

Net Activity Last Year

HR P/R Exp - Cur Bud Yr

HR Enc Bal - Cur Bud Yr

Total GFSA Comm - Cur

Bud YrAnnual Rate

for Rpt

Ann Rate for Rpt less

GFSA Comm600446004460044

910008129301722983311153

Feller,EdwinaReaves, Andrew KZwilling,Bryan Michael

0.000.000.00

28,542.0022,500.0026,657.02

28,542.0022,500.0026,790.00

57,084.0045,000.0053,447.02

57,084.0045,000.0053,580.00

0.000.00

132.980.00 77,699.02 77,832.00 155,531.02 155,664.00 132.98

60050-Classified

Schedule 1.3 – Statement of Current Annual Commitment Balances by Employee - Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.3 – Statement of Current Annual Commitment Balances by Employee report. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only

Human Resources system data was available. E ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund and

Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year).

F Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

G Acct Account; the description of the specific type of asset, liability, equity, revenue or expense the Account represents. H User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. I Employee ID The ID number of the employee. J Employee Name The name of the employee. K Chng Flag The change flag indicates those employees whose annual commitments have changed from the previous month. L Net Activity Last Year

Net Activity Last Year is provided to separate activity related to last year’s budget for activity related to this year’s budget. For 9-month faculty, it is defined as the accrual reversal plus HR payroll expense plus the encumbrance balance for July, August, and September. In most cases, this sum nets to zero. However, if a PET is processed in this time period, or if the faculty member is paid an amount that is different from the June encumbrance, then this number will not be zero. It is separated so that the correct commitments for the current year may be presented. For biweekly employees, net activity last year is the accrual reversal for fiscal years when a portion of pay period one is accrued last fiscal year.

M HR P/R Exp – Cur Bud Yr Payroll expenses from GFSA funds, which have been charged against the current year budget. N HR Enc Bal – Cur Bud Yr The portion of the Human Resources current encumbrance balance that applies to the current budget year. O Total GFSA Comm – Cur Bud

Yr Sum of the Human Resources Payroll Expense – Current Budget Year figure plus the current encumbrance balance.

P Annual Rate for Rpt The Annual Rate for Reporting is the budgeted salary for the employee during the fiscal or academic year. The rate is taken from the Annual Rate for Reporting field in Job Data.

Q Ann Rate for Rpt less GFSA Comm

Calculated by subtracting the Total GFSA Commitment from the Annual Rate for Reporting.

Recommended Review Procedures • Use the Current Encumbrance Balance total to reconcile the Pre-Encum/Encumbrance figure on the Revenue and Expense – Budget versus Actual financial report

(GLU007OS-90). If there are any Pre-Encumbrance amounts, there will be a difference.

Corrective Action If I find… What does the College/Department do? What does the centralized unit do? …a non-zero amount in the Annual Rate for Reporting less GFSA Comm Column

• Verify that an appropriate personnel action was entered in the HR System. • N/A

Schedule 1.4 – GFSA Transfers – HRB110S14

Schedule Overview Schedule Purpose • Identifies GFSA transfers which have impacted the Budget Balance Available for the specified accounting period. Fields Selected • The fields selected are:

− Account − Account Group − Account Description − Fund − General Funds Spending Authority − Journal ID − Journal Line − Line Description − Operator ID − Organization − Posted Date − Program − Project − Source − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program − Account

− User Defined − Journal ID − Journal Line.

Notes: • This schedule is available for either a specific accounting period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying

parameters to view the cumulative activity.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.4 - GFSA Transfers

Report ID: HRB11OS14 Page 1 of 1 Run Date: 02/11/02 08:11 PM

FY 2002 GL Period: 6

07330 Geography011200 GF-Departmental Budgets Pool Program:

Project:Fund:Org:

60020-9 Mo Faculty

Acct Acct Descr User Def Journal IdPosted

Date Oprid SourceJournal

Line Line Descr GFSA60020 9 Month Regular Faculty Bdgt P 0000176901 01/08/02 JORD2778 XFR 3 Guevarro Term-40 -40,392.00

-40,392.00

60060-Specials

Acct Acct Descr User Def Journal IdPosted

Date Oprid SourceJournal

Line Line Descr GFSA60060 Specials Budget Pool 0000176901 01/08/02 JORD2778 XFR 2 wait list relief 8,829.00

8,829.00

Schedule 1.4 – GFSA Transfers – Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.4 – GFSA Transfers.

A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D Current Month Only or YTD

Activity Current Month Only indicates the schedule reflects only the accounting period specified. YTD Activity indicates the schedule includes all the activity in the fiscal year to date.

E ChartField The set of values used to identify financial transactions and some Human Resources transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year).

F Account Group An Account Group is a high level Account value (from the ACCT_INTER level of the Account tree) which rolls up similar Account values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies).

H Acct Descr The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J Journal Id Unique, 10 digit system generated identifier for a journal entry. Journal IDs can be numeric and alpha-numeric,

depending on the source of the journal. K Posted Date The date the journal was posted to the General Ledger. L Oprid The operator ID of the user who initiated the journal entry. M Source The department, entity, medium that initiated the journal entry. N Journal Line The journal line number on which the transfer appears. O Line Descr The description for the journal line as entered by the journal initiator. P GFSA The amount of the GFSA transfer.

Recommended Review Procedures • Use to reconcile, by individual transfer, the amounts in Budget Revisions (Reconciliation Category 10) under the GFSA column from Schedule 1.1. Corrective Action

If I find… What does the College/Department do? What does the centralized unit do? …a GFSA transfer I do not recognize

• Contact your assigned Resource Planning Budget Analyst. • Research the situation and determine if corrective action is necessary.

Schedule 1.5 – Annual Rate Transfers – HRB110S15

Schedule Overview Schedule Purpose • Identifies PBA budget revisions posted during the specified accounting period. Fields Selected • The fields selected are:

− Account − Account Description − Account Group − Annual Rate − Fund − Journal Date − Journal ID − Journal Line − Line Description − Operator ID − Organization − Program − Project − Source − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program − Account

− User Defined − Journal ID − Journal Line.

Notes: • This schedule is available for either a specific accounting period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying

parameters to view the cumulative activity.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.5 - Annual Rate Transfers

Report ID: HRB11OS15 Page 1 of 1 Run Date: 02/11/02 08:11 PM

FY 2002 GL Period: 6

07000 Social & Behav Sci Admin011000 GF-Departmental Budgets Program:

Project:Fund:Org:

60060-Specials

Acct Acct Descr User Def Journal IdJournal

Date Oprid SourceJournal

Line Line Descr Annual Rate60060 Specials Budget Pool P000167919 12/11/01 HILL3036 XFR 2 Fund New Dept 14 145,000.00

145,000.00

Schedule 1.5 – Annual Rate Transfers – Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.5 – Annual Rate Transfers. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D Current Month Only or YTD

Activity Current Month Only indicates the schedule reflects only the accounting period specified. YTD Activity indicates the schedule includes all the activity in the fiscal year to date.

E ChartField The set of values used to identify financial transactions and some Human Resources transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year).

F Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies).

H Acct Descr The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J Journal Id Unique, 10 digit system generated identifier for a journal entry. Journal IDs can be numeric and alpha-numeric,

depending on the source of the journal. K Journal Date A specific date that determines the period to which a journal is posted. L Oprid The operator ID of the user who initiated the journal entry. M Source The department, entity, medium that initiated the journal entry. N Journal Line The journal line number on which the transfer appears. O Line Descr The description for the journal line as entered by the journal initiator. P Annual Rate The amount of the Annual Rate (PBA) transfer.

Recommended Review Procedures • Use to reconcile, by individual transfer, the amounts in Budget Revisions (Reconciliation Category 10) under the Annual Rate column from Schedule 1.1. Corrective Action

If I find… What does the College/Department do? What does the centralized unit do? …an Annual Rate Transfer I do not recognize

• Contact your assigned Resource Planning Budget Analyst. • Research the situation and determine if corrective action is necessary.

Schedule 1.6 – Non-HR GL Transactions – HRB110S16

Schedule Overview Schedule Purpose • Identifies transactions posted to the General Ledger Actuals Ledger which were not part of the standard Human Resources payroll transactions. This includes

Release Time and Workstudy. Fields Selected • The fields selected are:

− Account − Account Description − Account Group − Amount − Fund − Journal ID − Journal Date − Journal Line − Line Description − Operator ID − Organization − Program − Project − Source − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program

− Account − User Defined − Journal ID − Journal Line.

Notes: • This schedule is available for either a specific accounting period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying

parameters to view the cumulative activity.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.6 - Non-HR GL Transactions

Report ID: HRB11OS16 Page 1 of 1 Run Date: 02/11/02 08:12 PM

FY 2002 GL Period: 6

07330 Geography017000 GF-Release Time Program:

Project:Fund:Org:

60060-Specials

Acct Acct Descr User Def Journal IdJournal

Date Oprid SourceJournal

Line Line Descr Amount6010160101

9 Month OSURF Faculty-RT9 Month OSURF Faculty-RT

00001764200000176420

12/31/0112/31/01

EXTERNALEXTERNAL

RSFRSF

265385

DEC01 BRUBAKER,SALLY JDEC01 BRUBAKER,SALLY J

-1,488.96-3,023.04-4,512.00

Schedule 1.6 – Non-HR GL Transfers – Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.6 – Non-HR GL Transfers. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D Current Month Only or YTD

Activity Current Month Only indicates the schedule reflects only the accounting period specified. YTD Activity indicates the schedule includes all the activity in the fiscal year to date.

E ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year).

F Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies).

H Acct Descr The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J Journal Id Unique, 10 digit system generated identifier for a journal entry. Journal IDs can be numeric and alpha-numeric,

depending on the source of the journal. K Journal Date A specific date that determines the period to which a journal is posted. L Oprid The operator ID of the user who initiated the journal entry. M Source The department, entity, medium that initiated the journal entry. N Journal Line The journal line number on which the transfer appears. O Line Descr The description for the journal line as entered by the journal initiator. P Amount The amount of the Annual Rate (PBA) transfer.

Recommended Review Procedures • As needed. Corrective Action

If I find… What does the College/Department do? What does the centralized unit do? …a Release Time action that I do not recognize

• Contact Research Foundation Payroll at 688-8506. • Researches the situation and provides feedback.

…anything else I do not recognize

• Contact Accounting at 292-4156. • Researches the situation and provides feedback.

Schedule 1.7 – Components of Net Activity Last Year – HRB110S17

Schedule Overview Schedule Purpose • Identifies the details of Net Activity Last Year amounts. • Separates the impact of last year’s activity from this year’s budget. Fields Selected • The fields selected are:

− Account − Account Description − Account Group − Accrual Reversal − Employee ID − Employee Name − Fund − Human Resources Encumbrance Balance – Last Budget Year − Human Resources Payroll Expense – Last Budget Year − Net Activity Last Year − Organization − Program − Project − User Defined.

Page Breaks • This schedule breaks on:

− Organization − Fund − Project − Program.

Sorting • This schedule is sorted by:

− Organization − Fund − Project − Program − Account

− User Defined − Employee Name.

Notes: • This schedule is available before the close of the accounting period with Human Resources system data only. • Since Net Activity Last Year does not change after September, this schedule will not change after accounting period 3.

Analysis of General Funds Uncommitted Budget BalancesSchedule 1.7 - Components of Net Activity Last Year

Report ID: HRB11OS7 Page 1 of 1 Run Date: 02/11/02 08:10 PM

07330 Geography011200 GF-Departmental Budgets Pool Program:

Project:Fund:Org:

60020-9 Mo Faculty

Acct Acct Descr User Def Emplid Employee NameAccrual Reversal

HR Enc Bal - Last Bud Yr

HR P/R Exp - Last Bud Yr

Net Activity Last Year

6002260022600226002260022600226002260022600226002260022600226002260022600226002260022

9 Month Regular Faculty 7302246589080348920750868788136287452423734618610123606871055906947856286108554196113561844328389638661978473156860559527765873195532991

Balboa, AdrianBischette, DanteBoyle, Laura FlynnCarter, Christopher DCalavito, RockafellerDoby, LarryDouglas, Flora AnneElmers, SuzanneEsswein,Hazel OEverett,MichaelJones, Paula SueJoss, AddieLajoie, NapNagy, Chuck HarrisonSockalexis, LouisSpeaker, TrisZiele, Samantha

-15,867.00-14,910.00-16,821.00-14,829.00-34,833.00-11,667.00-11,280.96-12,034.50-12,831.00-17,772.00-17,181.00-15,048.00-12,837.00-24,072.00-17,568.00-22,062.00-11,715.00

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

15,867.0014,910.0016,821.0014,829.0034,833.0011,667.0011,280.9612,034.5012,831.0017,772.0017,181.0015,048.0012,837.0024,072.0017,568.0022,062.0011,715.00

0.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.000.00

-283,328.46 0.00 283,328.46 0.00

60050-Classified

Acct Acct Descr User Def Emplid Employee NameAccrual Reversal

HR Enc Bal - Last Bud Yr

HR P/R Exp - Last Bud Yr

Net Activity Last Year

6005560055

Classified Reg Sal/Hrly>=50% 9995224597011256

Smith,Josephine CWohlers,Carroll R

-1,016.80-1,000.00

0.000.00

0.000.00

-1,016.80-1,000.00

-2,016.80 0.00 0.00 -2,016.80

Schedule 1.7 – Components of Net Activity Last Year – Detailed Description

These field descriptions correspond to the lettered fields on the sample Schedule 1.7 – Components of Net Activity Last Year.

A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only

Human Resources system data was available. E ChartField The set of values used to identify financial transactions and some Human Resources transactions. There are three

required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year).

F Account Group An Account Group is an Account node (from the ACCT_INTER level of the Account tree) which rolls up similar Account detail values. For example, the 60020-9 Mo Faculty Account Group includes Accounts 60022, 60026, and 60028 which all relate to nine month faculty.

G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies).

H Acct Descr The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J Employee ID The ID number of the employee. K Employee Name The name of the employee. L Accrual Reversal Posted in July for 9-Month faculty and biweekly employees, this entry reverses the salary accrual entries posted in

June for the previous fis cal year. M HR Enc Bal – Last Bud Yr The portion of the Human Resources current encumbrance balance that applies to the last budget year. This field

applies only to 9-month faculty during the months of July and August. N HR P/R Exp – Last Bud Yr Net of gross charges posted from the Human Resources payroll feeds for 9-month faculty during July, August and

September. This column separates cash payments to 9-month faculty for services provided during the last budget year.

O Net Activity Last Year Net Activity Last Year is provided to separate activity related to last year’s budget for activity related to this year’s budget. For 9-month faculty, it is defined as the accrual reversal plus HR payroll expense plus the encumbrance balance for July, August, and September. In most cases, this sum nets to zero. However, if a PET is processed in this time period, or if the faculty member is paid an amount that is different from the June encumbrance, then this number will not be zero. It is separated so that the correct commitments for the current year may be presented. For Biweekly employees, net activity last year is the accrual reversal for fiscal years when a portion of pay period one is accrued last fiscal year.

Recommended Review Procedures • As needed.

Corrective Action

If I find… What does the College/Department do? What does the centralized unit do? ... an inappropriate or inaccurate PET

• Enter a new PET transaction in the HR system to reverse it. • N/A