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
Account
Fund
DeptID
Program
ChartField1 ChartField2
Attribute
PC BU
Project
Activity
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_01
SPO 6 digit Core Award Number
056789
PROJECT_A
The ‘work’ of the award defined by Task/
Deliverable/Fabrication/PI combination
1000145
ACTIVITY_A
1Period
Funding
01
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)
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.
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
4
Award Structure Enables…
AWARD_01
SPO 6 digit Core Award Number
056789
PROJECT_B
PROJECT_A
The ‘work’ of the award defined by Task/
Deliverable/Fabrication/PI combination
1000145
ACTIVITY_A
1Period
Funding
01
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.
Deliverable/Fabrication/PI
Combination
1000152
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_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
Activity: the funding period(s)
for a Project, allows expenses
to be tracked to that period
(rather than an accounting
date) for reporting.
5
Award Structure Enables…
AWARD_01
SPO 6 digit Core Award Number
056789
PROJECT_B
PROJECT_A
The ‘work’ of the award defined by Task/
Deliverable/Fabrication/PI combination
1000145
ACTIVITY_A1
Funding Period
01
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.
ACTIVITY_A2
Funding Period
02
Deliverable/Fabrication/PI
Combination
1000152
ACTIVITY_B1
Funding Period
01
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_B2
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.
Activity: the funding period(s)
for a Project, allows expenses
to be tracked to that period
(rather than an accounting
date) for reporting.
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
Note: The Award # is not a
Chart of Accounts ChartField.
It is an identifier in BFS.
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
EESIS
EESIS
CF1
CF2
PC Business Unit
GM100
Project
1000145
Activity
01
RA/Dept submits in budget CGA creates
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
Current State
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
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
CF1
CF2
EEMC1
EEJZ1
EEMC1
EEJZ1
PC Business Unit
GM100
Project
1000145 1000152
Activity
01
RA/Dept submits in budget CGA creates
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
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
1st Body of Work is fabrication
of a piece of equipment.
2nd Body of Work is using that
equipment in experiments.
Future State
Award
056789
056789
Business Unit
Account
10000
58000
10000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
CF1
EEREU1 EEREU2
EEREU1 EEREU2
CF2
EESIS
EESIS
PC Business Unit
GM100
Project
Activity
1000145 1000152
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.
RA/Dept submits in budget CGA creates
Award features:
• One Department
• One F&A Rate
• One PI
• Two “Bodies of Work”
to meet reporting/
tracking requirement
• One funding period
Current State
11
Award with 2 Funding Periods
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
CF1
EEREU1 EEREU2
EEREU1 EEREU2
CF2
EESIS
EESIS
PC Business Unit
GM100
Project
1000145
Activity
01
02
RA/Dept submits in budget CGA creates
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
Current State
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
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
CF1
EEREU1 EEREU2
EEREU1 EEREU2
CF2
EEMC1
EEMC1
Note: this Dept uses the CF1
PC Business Unit
value EEREU1 to represent
Project
Fund Year 1, and CF1 value
EEREU2 represents Fund Year 2
Activity
EEJZ1
EEJZ1
GM100
1000145 1000152
01 02 01 02
RA/Dept submits in budget CGA creates
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
Current State
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.
13
2 Bodies Work, 2 Fund Periods
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.
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
85787
Dept ID
13291
13291
Program Cd
44
44
CF1
EEFA
11
EEFA
12
EEFA
21
EESIS
CF2
PC Business Unit
EEFA
22
EEFA
11
EEFA
12
EEFA
21
EEFA
22
EESIS
GM100
1000145 1000152
Project
Activity
01 02 01 02
EEFA11 = Task 1 in year 1
EEFA12 = Task 1 in year 2 Project 1000145 has Activities 01 and 02
EEFA21 = Task 2 in year 1
EEFA22 = Task 2 in year 2 Project 1000152 has Activities 01 and 02
}
}
RA/Dept submits in budget CGA creates
Award features:
• One Department
• One F&A Rate
• One PI
• Two “Bodies of Work”
to meet reporting/
tracking requirements
• TWO years of funding
Current State
14
Award with Cost Sharing
Future State
Award
056789
056789
Business Unit
10000
10000
Account
58000
58000
Fund
85787
19900
85787
19900
Dept ID
13291
19231
13291
19231
Program Cd
44
CF1
CF2
44
200001
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.
RA/Dept submits in budget CGA creates
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
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
Interim Solution
•
•
•
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
•
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
PC ChartFields are
visible in
CalAnswers
PC ChartFields are
passed from
subsidiary systems
(BearBuy, Travel)
to BFS
Train online users
how to key
transactions
PC ChartFields are
not visible in BAIRS
reports
18
19
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 chartstrings in BFS
•
Validates that ChartStrings using award
funds have all the PC Chartfields in BFS
Current State
ChartString
Future State
ChartString
Award
Award
GL Bus. Unit
GL Bus. Unit
Account
Account
Fund
Fund
Dept ID
Dept ID
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
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
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