Accounting Services
Training Manual
Cost Center Reconciliation
Version: April 2010
Accounting Services Training Manual
Cost Center Reconciliation
Table of Contents
Cost Center Responsibility Information ...................................................................................... 2
Monthly Close Dates.................................................................................................................... 3
Journal Entries ............................................................................................................................. 4
G/L Posting Document Procedure ............................................................................................... 6
Reconciling Department Accounts .............................................................................................. 8
Reports Used for Reconciliation Purposes................................................................................... 9
Reconciling Revenue ............................................................................................10
Reconciling Revenue – Academic Center ...................................................................................10
Reconciling Revenue – Service Center........................................................................................11
Reconciling Payroll ..............................................................................................13
Executing SAP Cost Centers: Actual line Items Report with Doc Date ......................................14
Pay Schedules ..............................................................................................................................15
Payroll Expense Distribution Report ...........................................................................................18
Earnings Wage Type ....................................................................................................................23
College Work Study Accounts and General Student Assistants ..................................................25
Reconciling Supplies & Equipment (S/E) ..........................................................26
Cost Center: Actual Line Items Report Example.........................................................................27
Goods Receipt Slip Example .......................................................................................................28
Employee Reimbursement Voucher Template ............................................................................29
CMU Business Card Reconciliation Form...................................................................................30
Purchase Order Display Example ................................................................................................31
Goods Issue / Transfer Example ..................................................................................................32
Plant Maintenance: Actual Costs on Work Orders .....................................................................33
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Cost Center Responsibility Information
DESCRIPTION
ACCOUNTS STARTING WITH
WBS
ACCOUNTANT
TELEPHONE
TRICIA COTTER
7360
1XXXX
GENERAL FUND
2XXXX
3XXXX
DESIGNATED FUND
4XXXX
STEVE MILLARD
7366
AUXILIARY
5XXXX
TRICIA COTTER
7360
FEDERAL GRANTS/CONTRACTS
61XXX
F, P
LAKSHMI VUNGARALA
7359
FEDERAL MATCHING
91XXX
STATE GRANTS/CONTRACTS
62XXX
S, P
TRACEY DODAK
7361
STATE MATCHING
92XXX
PRIVATE GRANTS
63XXX
P
PRIVATE MATCHING
93XXX
LAKSHMI VUNGARALA
TRACEY DODAK
HILLARY PIERCE
7359
7361
1280
SCHOLARSHIPS
64XXX
INTERNAL GRANTS
65XXX
HILLARY PIERCE
1280
MATCHING
95XXX
ENDOWMENTS
66XXX
KIM WAGESTER
7388
67XXX + 9XXXXXX
HILLARY PIERCE
1280
HILLARY PIERCE
1280
RESTRICTED GIFTS
C, P
COLLEGE WORK STUDY
68XXX
ACG, SMART & TEACH
XXXXX
DIRECT LENDING, PELL, SEOG
XXXXX
PLANT FUND
7XXXX
PAT DUFFY
1139
8XXXX-88XXX
STEVE MILLARD
7366
89XXX
STEVE MILLARD
7366
AGENCY FUND
RETIREMENT FUND
To Display WBS # in SAP - GMGRANTD
WBS Master report - FMRA, Master Data,
WBS Master report, Execute, Enter 9999 in
maximum
in minimum click green check
NOTE: 60XXXX-61XXXX are WBS****
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F-Federal
S-State
P-Private
C-Contracts
Accounting Services Training Manual
Cost Center Reconciliation
Monthly Close Dates
2011
Month
UC Cash and Sales
February
March
April
May
June
All Dept. Entries and
Feeds
Feb 28 – noon
Mar 31 – noon
Apr 29 – noon
May 31 – noon
July 6 – noon
July
August
September
October
November
December
July 29 – noon
Aug 31 – noon
Sept 30 – noon
Oct 31 – noon
Nov 30 – noon
Jan 5 – noon
Aug 1 – noon
Sept 1 – noon
Oct 3 – noon
Nov 1 – noon
Dec 1 – noon
Jan 4 – noon
Mar 1 – noon
Apr 1 – noon
May 2 – noon
June 1 – noon
July 7 – noon
System Availability
for running reports
Mar 3 – 5:00 pm
Apr 5 – 5:00 pm
May 4 – 5:00 pm
June 3 – 5:00 pm
July 8 – 5:00 pm Pre
July 29 – 5:00 pm
Final
Aug 3 – 5:00 pm
Sept 5 – 5:00 pm
Oct 5 – 5:00 pm
Nov 3 – 5:00 pm
Dec 5 – 5:00 pm
Jan 9 – 5:00 pm
http://www.cmich.edu/Accounting_Services/SAP_Information/SAP_Month_End_Close_Dates.h
tm
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Journal Entries
Journal entry form: Journal entries (JEs) are used to record revenue, expense and transfer
activity into the proper cost center/WBS element and general ledger (G/L) account. Journal
entries should be prepared by departmental staff and approved by the person responsible for the
cost center/WBS element or their designee. The journal entry, along with supporting
document(s), should then be submitted to Accounting Services for review and processing.
Below is a blank journal entry form, available at
http://www.cmich.edu/Accounting_Services/Forms_.htm.
Additional training information on journal entries is available at
http://www.cmich.edu/Accounting_Services/Training/Journal_Entries.htm.
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Below is an example of a completed journal entry form, and what it looks like in SAP after it has
been reviewed and keyed by Accounting Services.
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G/L Posting Document Procedure
To prepare a journal entry, a G/L Posting Document (SA) form needs to be filled out.
The following are guidelines to filling out this form. You may also refer to a sample of the G/L
Posting Document.
Please send completed entries to Accounting Services, Warriner 304, for processing.
Guidelines for Filling Out the G/L Posting Document (SA) Form
1. Document Date
Use the date that you prepare the journal entry request. Example:
07012010 (mmddyyyy).
2. Period
Use a number to represent the (fiscal) month in which the entry
should be posted. Example: a Document Date of 07012010 would
use a Period of 1.
July = 1
August = 2
September = 3
October = 4
November = 5
December = 6
January = 7
February = 8
March = 9
April = 10
May = 11
June = 12
3. Reference Doc
If this field is left blank, Accounting Services will assign a
reference number.
4. P.K.
In this field, please specify a Debit or a Credit. Write a 40 to
indicate a Debit (taking money away from an account), and write a
50 to indicate a Credit (giving money to an account).
5. Cost Center/
Cost Center is the departmental account number. This is a 5 or 7digit number. Only use the 1st 5 spaces for a 5 digit cost center
number (no zeroes are needed in the last 2 blank fields).
WBS Element
This 6-digit number is used in place of a cost center number for
most grants created subsequent to 11/1/05. WBS elements ending
with the digit “1” or “3” represent EXTERNAL funding (e.g.,
grant F60064 would have the WBS element 600641). WBS
elements ending with the digit “2” or “4” represent INTERNAL or
matching funds (e.g., grant F60064 would have the WBS element
600642).
6. Internal Order
Internal orders are created by departments to segregate expenses
in a more detailed manner. The number can be 2 to 10 digits long.
For more information on internal orders, contact Accounting
Services. * For ProfEd, all journal entries must include an I/O
number.
7. Business Area
Business Areas are overall funds that contain the Cost Centers.
For example, the General Fund is 1xxx, the Designated Fund is
2xxx, etc. If you enter a Cost Center and a G/L Account Number
(below), you do not need to fill in this field (the system will
determine the Business Area). Refer to the list of Business Areas
for determination.
8. G/L Account No
G/L Account No is the General Ledger Account Number. The G/L
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account number that should be used depends on the costs centers
affected. Refer to the G/L Account Listing .
9. Amount
Enter the amount of the transaction, without a dollar sign. Always
use positive numbers. For example, to process a $100.00
transaction, write 100.00.
10. Explanation
In this field you have up to 50 characters to explain the
transaction. If your journal entry has several transactions and you
want each entry to read the same, then after entering the text in the
first line you can place a plus sign (+) in this field for the second
and subsequent items. Note, however, that the text must read
exactly the same as the previous line. So if entries vary even by
date, you must enter new wording in the Explanation field.
(additional journal entry line Repeat steps 4 through 9 as needed. Remember, each Debit must
items)
be accompanied by a Credit (and vice versa), and the Debit total
must match the Credit total.
11. Document No
Document numbers are generated automatically by the SAP
system. Please leave this field blank. Accounting Services will
note the document number once the journal entry has been entered
into SAP.
12. Total Debits
Add up all Debits (40-type transactions) and enter the total here.
13. Total Credits
Add up all Credits (50-type transactions) and enter the total here.
*Also, ensure the Total Debits equal Total Credits.
14. Prepared By
Please print your name here. Also, include your telephone number
behind your name so Accounting Services can contact you if there
are questions about your entry.
15. Date
Enter the date for the journal entry. Sometimes this date may vary
from the date the form is actually filled out.
16. Backup Attached?
Circle Yes and attach your supporting documentation (see
documentation guidelines (1) ). If you have not attached any
backup, circle No, and complete the Comments area explaining
the reason for the entry. This should be used infrequently.
17. Comments
Indicate any other helpful comments regarding this journal entry.
For example: Backup located in department due to confidentiality.
18. Department Approval
Obtain signature of person responsible, or their designee, for
WBS/cost center to indicate approval of department.
19. Keyed By
Currently Accounting Services is keying journal entries. Leave
this field blank.
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Reconciling Department Accounts
Below are suggested guidelines and other factors to consider when reconciling departmental
accounts:
1. Ideally, department accounts should be reconciled within two weeks from the month-end
closing date.
2. Month-end closings are at 5 p.m. of the third working day of the following month, except for
December and June. A Listserv is sent after the month is closed. For a complete list of close
dates, please see page 3.
3. Departments are responsible for retrieving their departmental report with SAP. It is
recommended that the Cost Centers: Actual Line Items report be used to reconcile
departmental transactions and be printed monthly for reconciliation purposes. This report is
available by using transaction code KSB1 in SAP.
4. It is important that the accounts be reconciled to ensure that they accurately include
authorized transactions. Each transaction should be supported by documentation. To access
the Central Mailroom Report, which gives a detailed list of all mailings charged to a cost
center, go to http://www.purchasing.cmich.edu/frametemp/mailroom_main.html. Click
Central Mailroom Reports, then View Report. Enter your cost center number and the current
month.
5. In addition to identifying unauthorized transactions, the reconciliation should include
identification of transactions initiated by the department but not yet posted to the account.
Financial information should be adjusted to reflect pending transactions identified, thereby
providing up-to-date financial information to be used in the monitoring of the availability of
funds.
6. Prepare journal entries to correct mistakes in postings found in the reconciliation process. If
there is an error in mailroom charges, please contact the mailroom and they will do a journal
entry to correct the mistake. Before sending the entries to Accounting Services for
processing, please have your supervisor approve and sign the journal entry.
After completing the reconciliation, the statements, correcting journal entries and the supporting
documentation should be given to a second person for review. This review and submission of
correcting journal entries should be completed before the next month end close. After the
review, it is a good practice to initial the statements and file them with supporting
documentation. These records should be kept for at least two years.
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Cost Center Reconciliation
Reports Used for Reconciliation Purposes
(SAP transaction codes in FMRA)
Report
Description
Summary
Reports
(BCS)
Available
Balance
This is a summary of all activity in
your account. This shows plan
revenue and expense, actual
revenue and expense, open
encumbrances (commitments),
carry forwards, and your available
balance. Users are able to drill
down to detail transactions. Users
should run this report as soon as
possible to get an accurate picture
of open encumbrances.
Cost
This report gives you the name and
Centers:
number of each G/L that had
Actual Line activity in it, along with a brief
Items
description in the text field as to
Report
what the charge or credit is for. This
(KSB1)
report is the most helpful in
reconciling your account. Any
changes to plan will not be
reflected. Users are able to drill
down to detail transactions.
Plant
This report only shows work orders
Maintenance that were entered into the system
Actual
for that cost center within the
Costs on
specific date range.
Work Orders
Period
covered
20000
39999
40000
49999
50000
59999
64000
64999
68000
68997
80000
90000
9000000
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
0 through the
month being
reconciled
Enter Date
Range for
period being
reconciled
Enter Date
Range for
period being
reconciled
Note: For Grants, please call x3707 to attend the Principal Investigator Training. For Information
concerning Endowments, please call x7388.
For BCS training please call Steve at x7366.
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Cost Center Reconciliation
Reconciling Revenue
Academic Center:
Revenue for an Academic Division will mainly come from tuition revenue and state
appropriations. The steps below outline the general guidelines that could be used for reconciling
cost center revenue:
1. Run the Cost Centers: Actual Line Items report for the month being reconciled, using a cost
element range of 500000 to 599999.
2. Compare enrollment and tuition revenue against the Tuition Distribution Report for
reasonableness. This report can be run by each college Budget Specialist and shows the
distribution for all colleges for specific courses. An operating assessment is levied monthly
based on the amount of tuition and state appropriations a cost center receives. The operating
assessment distribution percentage is determined by Financial Planning & Budgets. Tuition
is posted directly to the appropriate tuition G/L (512X00) and cost center and is posted
periodically throughout the semester.
3. Some departments receive funding from alumni or corporations that appear in their 9xxxxxx
cost centers. If you see PRIVATE GIFTS listed on your Actual Line Items report, you should
receive a Contribution Listing report from Development & Alumni Relations. You can use
this report for comparison to what has been posted against your 9xxxxxx cost center. Gifts
will be posted to G/L account 516700.
4. The Operating Budget Book lists every department’s plan for the year. The state
appropriation amount for each cost center can be found here. This amount should equal G/L
account 599970. Operating budget can also be found on the Financial Planning & Budgets
website
(http://www.cmich.edu/Financial_Planning_and_Budgets/Budgets/Operating_Budgets.htm).
5. Carryforward amounts are posted to G/L 599800, while commitment carryforwards are
posted to G/L 599801. Carryforward transfers within the same fund are posted to G/L
599802.
6. If your department made miscellaneous deposits, pull any backup – for example, a copy of
the check or advice, or a copy of the departmental receipt. These amounts should equal the
amount in the G/L account your department indicated on the departmental receipt. All funds
coming from outside the university should be put into a revenue G/L account coded for such
monies. Revenue should not be posted to an expense G/L account. There are some
exceptions, but you should verify with Accounting Services before submitting the deposit to
Student Account Services & University Billing.
7. When preparing a departmental deposit, ensure that you are using only the revenue general
ledger accounts that pertain to income coming from outside the university. If there needs to
be a journal entry that involves a department within the university being paid for goods
purchased or services provided from another department within the university, ensure that
you are using the revenue general ledger accounts that pertain to income coming from inside
the university (inter-university). Please contact Accounting Services if you need assistance
in determining the proper general ledger account to use.
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Service Center:
Revenue for Service Centers will mainly come from the operating assessment distribution. Some
Service Centers may also have external sources of revenue. The steps below outline the general
guidelines that could be used for reconciling cost center revenue:
1. Run the Cost Centers: Actual Line Items report for the month being reconciled, using a cost
element range of 500000 to 599999.
2. The Operating Budget Book lists every department’s plan for the year. The Operating
Budget Book indicates the operating assessment distribution for each service center.
Operating budget can also be found on the Financial Planning and Budgets website,
http://www.cmich.edu/Financial_Planning_and_Budgets/Budgets/Operating_Budgets.htm,
under Budgets and then Operating Budgets.
3. Carryforward amounts are posted to G/L 599800, while commitment carryforwards are
posted to G/L 599801. Carryforward transfers within the same fund are posted to G/L
599802.
4. If your department made miscellaneous deposits, pull any backup – for example, a copy of
the check or advice, or a copy of the departmental receipt. These amounts should equal the
amount in the G/L account your department indicated on the departmental receipt. All funds
coming from outside the university should be put into a revenue G/L account coded for such
monies. Revenue should not be posted to an expense G/L account. There are some
exceptions, but you should verify with Accounting Services before submitting the deposit to
Student Account Services & University Billing.
5. When preparing a departmental deposit, ensure that you are using only the revenue general
ledger accounts that pertain to income coming from outside the university. If there needs to
be a journal entry that involves a department within the university being paid for goods
purchased or services provided from another department within the university, ensure that
you are using the revenue general ledger accounts that pertain to income coming from inside
the university (inter-university). Please contact Accounting Services if you need assistance
in determining the proper general ledger account to use.
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Example of the Cost Center: Actual Line Items Report (Transaction Code KSB1 in SAP)
In order to run the Cost Centers: Actual Line Items report(KSB1) for revenue, you will need to
1) indicate the appropriate cost center, 2) use the cost element range 500000-599999, 3) indicate
the appropriate dates, 4) increase the number of maximum hits by clicking the More Settings
icon, and 5) execute.
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Reconciling Payroll
Payroll is separated into Regular Compensation and Other Compensation. Regular
Compensation includes all salaried faculty (regular and temporary), and both salaried and hourly
staff in your department. Other Compensation includes student assistants (CWS and GSA),
temporary staff (or soft funded positions), higher class pay, shift differential, and overtime.
Below is a list of recommended guidelines to follow when reconciling payroll:
1. Each employee group has a separate G/L account. Check your Cost Centers: Actual Line
Items report (KSB1) against your Expense Distribution report to verify that the charges
and corresponding employee names are correct. Report any discrepancies to Payroll.
a. Run the Cost Centers: Actual Line Items report for G/L accounts 610000 –
629999 and the document date range listed in the header of the Payroll Expense
Distribution Report.
2. For your Regular Compensation, you should generally see about the same amount
charged to your account for each pay period. Any large fluctuations should signal a “red
flag”, leading to further investigation.
3. For Other Compensation, check the Expense Distribution Report for the names of
students, overtime, or temporary staff charges.
4. Check G/L accounts on your Cost Center: Actual Line Items Report and your Expense
Distribution Report to ensure that College Work Study (CWS) students are being charged
to cost centers that begin with 68XXX. Also verify that GSA students are not being
charged to the 68XXX cost centers.
5. Separate any salary transfer entries from your other payroll charges. Such correcting
entries will not show on your Expense Distribution report. All salary and benefit
adjustments should be directed to the Payroll Accounting Department so that they can
correct the issue through the payroll system. If an adjustment is not possible through the
payroll system, the Payroll Department must approve the manual journal entry to move
the payroll or benefit expense.
6. Salary and benefit costs to G/Ls 616600 (Benefits Recharge), 623500 (Wage Recharge),
and 623501 (Wage Recharge-Students) reflect manual adjustments to payroll that were
made outside the payroll system; therefore, these general ledger accounts are not included
in the expense distribution report. For these adjustments, you should have copies of the
manual journal entry form that was submitted.
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SAP Cost Centers: Actual Line Items Report with Doc Date
Transaction Code – “KSB1”
To run the report, complete the selection screen below by updating the Cost Center field with the
appropriate cost center and the Cost Element fields with cost element range 610000 to 629999.
Then, update the Posting Date field by using a large enough date range to include the document
dates on the Payroll Expense Distribution report. Then, click the More Settings button and enter
99999999 in the Maximum No. of Hits field.
Next, press the Further Selection Criteria button.
Click on Further
Selection Criteria
Open the Documents/Objects folder and double click on Document Date.
Update the Document Date field with the date range found on the Payroll Expense Distribution
report and/or Pay Schedule.
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Cost Center Reconciliation
Pay Schedules
Central Michigan University
Payroll Department
Bi-Weekly 2010-2011
Pay Schedule
Hourly Staff / Students
PAY PERIODS
PAYDATE
06/13/1006/26/10
07/08/10
06/27/1007/10/10***
07/22/10
07/11/1007/24/10
08/05/10
07/25/1008/07/10
08/19/10
08/08/1008/21/10
09/02/10
08/22/1009/04/10
09/16/10
09/05/1009/18/10
09/30/10
09/19/1010/02/10
10/14/10
10/03/1010/16/10
10/28/10
10/17/1010/30/10
11/10/10
10/31/1011/13/10x
11/24/10
11/14/1011/27/10
12/19/10
11/28/1012/11/10
12/23/10
12/12/1012/25/10*
01/06/11
12/26/1001/08/11
01/20/11
01/09/1101/22/11
02/03/11
01/23/1102/05/11
02/17/11
02/06/1102/19/11
03/03/11
02/20/1103/05/11
03/17/11
03/06/1103/19/11
03/31/11
03/20/1104/02/11
04/14/11
04/03/1104/16/11
04/28/11
04/17/1104/30/11
05/12/11
05/01/1105/14/11
05/26/11
05/15/1105/28/11
06/09/11
05/29/1106/11/11
06/23/11
06/12/1106/25/11
07/07/11
06/26/1107/09/11**
07/21/11
*Last Date to use Personal Leave
**2010 - 2011 Accounting Prorate
***2010 - 2010 Accounting Prorate
X Due to holiday, pay will be on Wed.
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NO.
14
15
16
17
18
19
20
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23
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25
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2
3
4
5
6
7
8
9
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Central Michigan University
Payroll Department
Semi-Monthly 2010-2011
Pay Schedule
Salaried Staff / Faculty
NO.
22
23
24
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
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24
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PAY PERIODS
07/01/1007/15/10
07/16/1007/31/10
08/01/1008/15/10
08/16/1008/31/10
10/01/1010/15/10
10/16/1010/30/10
10/01/1010/15/10
10/16/1010/31/10
11/01/1011/15/10
11/16/1011/30/10
12/01/1012/15/10
12/16/1012/31/10
01/01/1101/15/11
01/16/1101/31/11
02/01/1102/15/11
02/16/1102/28/11
03/01/1103/15/11
03/16/1103/31/11
04/01/1104/15/11
04/16/1104/30/11
05/01/1105/15/11
05/16/1105/31/11
06/01/1106/15/11
06/16/1106/30/11
07/01/1107/15/11
07/16/1107/31/11
08/01/1108/15/11
16
PAYDATE
07/15/10
07/30/10
08/13/10
08/31/10
10/15/10
10/30/10
10/15/10
10/29/10
11/15/10
11/30/10
12/15/10
12/31/10
01/14/11
01/31/11
02/15/11
02/28/11
03/15/11
03/31/11
04/15/11
04/29/11
05/13/11
05/31/11
06/15/11
06/30/11
07/15/11
07/29/11
08/15/11
DAY
Thu
Fri
Fri
Tue
Wed
Thu
Fri
Fri
Mon
Tue
Wed
Fri
Fri
Mon
Tue
Mon
Tue
Thu
Fri
Fri
Fri
Tue
Wed
Thu
Fri
Fri
Mon
NO.
13
14
15
16
17
18
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24
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Save Icon
Press the Save icon.
Run the report by pressing the Execute button.
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Above is an example of what your Cost Centers: Actual Line Items Report with Doc Date –
(Payroll Expenses) will look like in SAP. Use this report and the Payroll Expense Distribution
Report you receive from Payroll to reconcile your payroll expenses. The Payroll Expense
Distribution Report is sent to all CMU departments semi-monthly after the 15th and last day of
the month.
Below is an example of a Payroll Expense Distribution Report for cost Center 21100.
Payroll Expense Distribution Report
PRD/010/SMITH1CL
CENTRAL MICHIGAN UNIVERSITY
ZPRPR006
CMU/HR PAYROLL EXPENSE DISTRIBUTION REPORT
DATE: 12/01/2001
TIME: 08:49
PAGE:
75
DOCUMENT DATE: 11/16/01 - 11/30/01
BURLINGTON RF
EMPLOYEE NAME
BR217
PERS #
WAGE
PERIOD
EARNINGS
BENEFITS
See Earnings Wage
Types for Explanation
TYPE
COST CENTER 21100 BIOLOGY
ACCOUNT 611000
CHRISTMAS, MERRY
CHRISTMAS, MERRY
CHRISTMAS, MERRY
EASTWOOD, CLINT
MCINTYRE, REBA
Version: April 2010
00000000
00000000
00000000
00000000
00000000
00AC
0SRG
3VP0
0SRG
0SRG
22/2001
22/2001
22/2001
22/2001
22/2001
18
437.67
2,004.43
200.48
1,527.17
1,203.45
0.00
0.00
0.00
0.00
0.00
Accounting Services Training Manual
Cost Center Reconciliation
MCINTYRE, REBA
PRESLEY, ELVIS
PRESLEY, ELVIS
00000000 3SP0
00000000 00AC
00000000 0SRG
TOTAL ACCOUNT
22/2001
22/2001
22/2001
611000
267.36
102.78
1,385.13
0.00
0.00
0.00
7,128.47
0.00
710.40
177.60
679.83
175.44
21.93
0.00
0.00
0.00
0.00
0.00
1,765.20
0.00
843.92
241.12
120.56
855.60
228.16
57.04
177.78
996.60
265.76
66.44
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
3,852.98
0.00
ACCOUNT 611200
SPRING,
SPRING,
LEAVES,
LEAVES,
LEAVES,
FLOWER
FLOWER
FALL
FALL
FALL
00000000
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
30RG
3HHR
30RG
3HHR
3SP0
25/2001
25/2001
25/2001
25/2001
25/2001
611200
ACCOUNT 612500
HUDSON, ROCK
HUDSON, ROCK
HUDSON, ROCK
HAMSTER, MOREY
HAMSTER, MOREY
HAMSTER, MOREY
DRACULA, COUNT
DRACULA, COUNT
DRACULA, COUNT
DRACULA, COUNT
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
30RG
3HHR
3VP0
30RG
3HHR
3VP0
00AC
30RG
3HHR
3PP0
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
612500
ACCOUNT 613200
NECKTIE, HAROLD
00000000 0DF1
22/2001
1,669.84
0.00
NECKTIE, HAROLD
BEDSPRINGS, RUSTY
BEDSPRINGS, RUSTY
CLAUS, SANTA
CLAUS, SANTA
CAT, TOM
BROOKS, GARTH
BLACK, CLINT
GILMORE, HAPPY
GILMORE, HAPPY
BUICK, SKYLARK
BUICK, SKYLARK
BEATLE, V. W
HAMSTER, JOSEY
HAMSTER, JOSEY
DOG, CHAKA
DOG, CHAKA
STEWART, ROD
STEWART, ROD
STEWART, ROD
SIMON, CARLY
SIMON, CARLY
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
556.61
2,959.13
986.38
4,043.71
1,347.90
4,687.11
2,820.83
3,649.06
510.13
169.71
1,916.67
638.89
2,147.72
2,734.17
911.39
1,961.83
653.94
266.67
2,874.00
958.00
2,481.17
2,783.25
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Version: April 2010
0DF2
0DF1
0DF2
0DF1
0DF2
0DF1
0DF1
0DF1
0DF1
0DF2
0DF1
0DF2
0SAC
0DF1
0DF2
0DF1
0DF2
00AC
0DF1
0DF2
0DF1
0DF1
19
Accounting Services Training Manual
Cost Center Reconciliation
SIMON, CARLY
HUTTON, E.F.
HUTTON, E.F.
GUMP, FORREST
GUMP, FORREST
GUMP, FORREST
WEBBER, ANDRES LLOYD
WEBBER, ANDRES LLOYD
HERB, ROSEMARY
HERB, ROSEMARY
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
0DF2
0DF1
0DF2
0DF1
0DF2
0DF1
0DF1
0DF2
0DF1
3PP0
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
613200
927.75
2,518.63
839.54
2,644.96
881.65
2,555.56
1,482.29
494.10
2,124.91
472.24
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
58,668.74
0.00
364.58
0.00
364.58
0.00
266.67
1,936.06
729.44
850.00
492.00
0.00
0.00
0.00
0.00
0.00
4,274.17
0.00
477.78
477.78
488.89
477.78
488.89
477.78
477.78
488.89
477.78
477.78
488.89
488.89
119.44
477.78
477.78
488.89
488.89
477.78
477.78
477.78
488.89
488.89
488.89
488.89
576.39
488.89
488.89
477.78
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ACCOUNT 613300
PITT, BRAD
00000000 00TM
TOTAL ACCOUNT
22/2001
613300
ACCOUNT 613500
CARLOFF, BORUSS
CHICKS, DIXIE
DISNEY, WALT
DOE, JOE
DEERE, JOHN
00000000
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
0DF1
0DF1
0DF1
0DF1
0DF1
22/2001
22/2001
22/2001
22/2001
22/2001
613500
ACCOUNT 613600
HAGGART, JESSICA
BERTONELLI, VALORIE
SMART, MAXWELL
BOND, JAMES
DIFFY, JOE
BEAR, WOOLEY
CROCKET, DAVEY
ST. NICK, JOLLY OLD
REINDEER, RUDY
BEAR, FRED
ARK, NOAH S.
LAS VEGAS, CHING
INDIANA, GARY
LINCOLN, ABE
INN, HAMPTON
FAUSETT, FARAH
BEAR, WOOLEY
BEAR, FRED
THATCHER, BECKY
CROCKET, DAVEY
STAR, RINGO
JONES, DAVEY
REINDEER, RUDY
CARTRIGHT, BEN
BING, CHANDLER
GELLER, MONICA
TRIBINI, JOEY
GELLER, ROSS
Version: April 2010
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
20
Accounting Services Training Manual
Cost Center Reconciliation
ST. NICK, JOLLY OLD
BEAR, FRED
TEXAS, HOUSTON
SMITH, KREGG M
LITTER, KITTY
REINDEER, RUDY
BEAR, WOOLEY
CROCKET, DAVEY
ST. NICK, JOLLY OLD
APPLE, CANDY
CANE, PEPPER MINT
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
0SGA
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
613600
488.89
488.89
488.89
570.33
477.78
358.33
477.78
488.89
488.89
488.89
488.89
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
18,568.99
0.00
0.00
0.00
0.00
0.00
843.46
455.23
410.96
352.10
0.00
2,060.75
0.00
0.00
550.41
465.07
0.00
1,015.48
ACCOUNT 615000
EINSTEIN, ALBERT
KRISPIE, RICE
BROWN, RUSTY
MOOSE, DELBERT
00000000
00000000
00000000
00000000
TOTAL ACCOUNT
22/2001
22/2001
22/2001
22/2001
615000
ACCOUNT 615200
GILMORE, HAPPY
GELLER, ROSS
00000000
00000000
TOTAL ACCOUNT
25/2001
25/2001
615200
ACCOUNT 615400
ST. NICK, JOLLY OLD
00000000
22/2001
0.00
614.86
BELL, JINGLE
GELLER, ROSS
EASTWOOD, CLINT
CHRISTMAS, MERRY
FIR, DOUGLAS
TAPE, SCOTCH
GILMORE, HAPPY
GUMP, FORREST
DISNEY, WALT
BLACK, CLINT
HUDSON, ROCK
PEPPER, SALTY
BEAR, FRED
DOG, CHAKA
HORSE, ZOOM ZOOM
SWAN, GRACE
CLIP, PAPER
SLEIGH, RED
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
22/2001
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
922.80
906.32
1,863.23
767.10
1,042.64
153.15
728.35
574.14
756.40
555.68
839.47
715.08
939.21
946.10
858.72
659.95
627.22
861.51
0.00
15,331.92
TOTAL ACCOUNT
Version: April 2010
615400
21
Accounting Services Training Manual
Cost Center Reconciliation
ACCOUNT 615600
LAVENDER, TEAL
KING, MARTIN LUTHER
BUSH, GEORGE
CLINTON, HILARY
KENT, CLARK
00000000
00000000
00000000
00000000
00000000
22/2001
22/2001
22/2001
22/2001
22/2001
TOTAL ACCOUNT
0.00
0.00
0.00
0.00
0.00
86.06
506.83
55.81
306.99
37.63
0.00
993.32
0.00
0.00
0.00
652.30
610.47
257.19
0.00
1,518.96
88.00
84.75
113.78
91.43
79.75
99.00
56.65
100.63
19.08
185.93
68.75
56.18
89.60
72.90
103.13
51.50
113.10
103.35
40.60
70.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,688.31
0.00
239.85
0.00
624300
239.85
0.00
21100
96,551.29
20,920.43
615600
ACCOUNT 616500
ANT, ADAM
SPOT, MARK THE
HAMMER, M.C.
00000000
00000000
00000000
25/2001
25/2001
25/2001
TOTAL ACCOUNT
616500
ACCOUNT 621800
NELSON, RICKY
CLEAVER, BEAVER
CLEAVER, WALLY
CLEAVER, JUNE
FLINSTONE, FRED
RUBBLE, BARNEY
RUBBLE, BETTY
FLINSTONE, WILMA
PICKLE, VLASICK
OHTHELLO, JAMES
MONOPOLY, MARY
YATZEE, FRED
SCRABBLE, ROSIE
UCKER, BOB
ZAPPA, MOON
SEARCH, STAR
GELLER, ROSS
GUMP, FORREST
MOOSE, DELBERT
BROWN, RUSTY
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
00000000
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
0HGS
TOTAL ACCOUNT
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
25/2001
621800
ACCOUNT 624300
SNOWMAN, BLUE
00000000 0HMU
TOTAL ACCOUNT
TOTAL COST CENTER
25/2001
(TOTAL EARNINGS & BENEFITS = 96,551.29 + 20,920.43 = 117,471.72)
TIP: To find out who this report is being mailed to, run the Cost Center Master Data List for the
appropriate cost center and note the Person Responsible on the report. Go into the FMRA tree,
select Master Data, then Cost Center Master Data. Enter the Person Responsible in the Person
Responsible field exactly the way that it is shown in the Person Responsible field on the Cost Center
Master Data List and click execute. The address shown in the CMU Address field of the 1st Cost
Center on this list is the address to which the report is being issued.
Version: April 2010
22
Accounting Services Training Manual
Cost Center Reconciliation
Earnings Wage Types
The following table provides an explanation of the wage type codes that appear on the Expense
Distribution. These codes are also used when filling out timesheets.
Wage Type
00AC
00AD
00AM
00BN
00CS
00EA
00LG
00LM
00LV
00ML
00MO
00MP
00NS
00PR
00PT
00RI
00RP
00RS
00RT
00RV
00SA
00SM
00SU
00TM
00TU
00VR
00VT
00WS
0ADJ
0BAB
0DF1
0DF3
Description
ACAD EARN MULT ASSGN
ADVISING RATE
CEL-ADV/MENTOR EARN
BONUS w/o RETIREMENT
CEL-COURSE EARN
EMPLOYEE EXCELLENCE
LONGEVITY
LUMP SUM PAY
LIVING ALLOWANCE
MEALS
MONITOR EARN-CEL
MERIT PAY
NON-STUDENT EARN
TERM-PERSONAL @ RET
TERM-PERSONAL @ TERM
REPORT IN PAY
RETIREMENT PAYOFF
RET SERVICE AWARD
RETIREMENT EARNINGS
CEL REVIEWER
SPECIAL PAY
SUMMER SESSION
SUPPLEMENTAL PAY
TWELVE MONTH
TUTORIAL-CEL
RET VACATION PAY
TERM VACATION PAY
CEL WORKSHOP
ADJUSTMENT EARN
BENEFITS ADJ PRETAX
10 MTH 1ST 18 PAYS
10 MTH LAST 6 PAYS
Version: April 2010
Wage Type
0SGA
0SHC
0SRG
30CA
30CB
30CP
30CS
30CT
30CU
30CW
30FL
30GS
30HP
30HW
30LW
30MG
30MU
30O2
30O3
30OL
30OP
30OS
30OT
30PA
30PP
30RG
30SH
30SP
30SS
30TS
30VP
3CS0
23
Description
GA SALARY
SALARIED HIGHER CLASS
REGULAR SALARY
CALL BACK ACTUAL
CALL BACK PAY
COMPTIME PAID
COURT REQUIRED SERVICE
COMPTIME WORKED
COMPTIME USED
COLLEGE WORK STUDY
FUNERAL LEAVE
GENERAL STUDENT ASST
HOLIDAY PAY
HOLIDAY WORKED
LEAVE W/PAY
MGWS STUDENT EARNINGS
MWS STUDENT EARNINGS
OT 2ND SHIFT PREMIUM
OT 3RD SHIFT PREMIUM
OT NON BASE COMP
OVERTIME
OVERTIME STRAIGHT
OVERTIME BASE
PAID ABSENCE
PERSONAL PAY
REGULAR PAY
SICK @ HALF
SICK PAY
2ND SHIFT PAY
THIRD SHIFT PAY
VACATION PAY
COURT REQ SERVICE
Accounting Services Training Manual
Cost Center Reconciliation
0HCW
0HGS
0HHC
0HMG
0HMU
0HR1
0HRG
0HSS
0HTS
0OB1
0OB2
0SAC
HOURLY / CWS
HRLY RATE GSA
HOURLY HIGHER CLASS
HRLY RATE MWG
HRLY RATE MWS
SPECIAL HIGHER CLASS RATE
HOURLY RATE REGULAR
HRLY RATE SECOND SHIFT
HRLY RATE THIRD SHIFT
HRLY RATE BLENDED OT1
HRLY RATE BLENDED OT2
REGULAR SALARY 12 MONTH
Version: April 2010
24
3CU0
3FL0
3HHR
3HP0
3OB1
3OB2
3PA0
3PP0
3REG
3SH0
3SP0
3VP0
COMPTIME USED
FUNERAL LEAVE
HOLIDAY PAY
HOLIDAY PAY
OT BLENDED RATE 1
OT BLENDED RATE 2
PAID ABSENCE
PERSONAL TIME
REGULAR PAY
SICK @ ½
SICK PAY
VACATION PAY
Accounting Services Training Manual
Cost Center Reconciliation
College Work Study (CWS) Accounts
For departments that currently employ work-study students, please note that the ONLY cost
centers and wage types to be designated on the students’ time sheets are as follows:
Federal Work Study
Cost Center: 68xxx
Wage Type: OHCW (G/L acct. 624200)
Michigan Undergraduate Work Study
Cost Center: 68xxx
Wage Type: OHMU (G/L acct. 624300)
Michigan Graduate Work Study
Cost Center: 62010 (Fiscal Year 2004)
Wage Type: OHMG (G/L acct. 624400)
NOTE: GLs 624200, 624300, and 624400 are NOT to be used in 2 accounts.
Departments that submit time sheets with cost centers and wage types other than what is
listed above may be charging their own department in error. Federal and Michigan
Undergraduate work-study wages must be paid from a cost center in the work-study series
68xxx.
CWS Fringe Chargeback
Fringe benefits accumulated in GL 625200 in the Work Study accounts will be charged back to
the department accounts (2 or 4 account) quarterly. CMU is required to pay FICA for students
who are not enrolled full time.
General Student Assistants (GSA)
Non-Work Study Students are only to be charged as GSA students.
General Student Assistants
Cost Center: 2xxxx or any except 68xxx
Wage Type; OHGS (G/L acct. 621800)
If there are any questions about work-study, please call Accounting Services at ext. 3707. If you
have any questions about information on student time sheets, please call Payroll at ext. 3481 or
email payroll@cmich.edu
Version: April 2010
25
Accounting Services Training Manual
Cost Center Reconciliation
Reconciling Supplies & Equipment (S/E)
There should be documentation for most everything that appears in Supplies & Equipment. In
some instances, the text field helps to identify what the charge is for. Make sure you have a
journal entry or documentation for each entry. Here are some other guidelines:
1. Postage Charges - Check postage mailroom deposit charges for reasonableness. Copies of
permit mailings can be requested from Accounting Services. If there are errors in mailroom
postings, please contact the mailroom and they will do a journal entry to correct the error.
Also, a listing of all mailings sent out during the month can be found in the Central Mailroom
Report at http://www.purchasing.cmich.edu/frametemp/mailroom_main.html
2. Phone Bill - Compare the phone bill you receive from Telecommunications to what has been
posted to your account using the Cost Centers: Actual Line Items report (KSB1). Make sure
that any telephone repairs or upgrades charged to your account are indeed yours.
3. Printing Costs - The job number or invoice number is displayed in the text field of each
entry. Match up charges to invoices. Printing Services can provide documentation if you did
not receive an invoice.
4. Office Supplies - The text field can help you with this. If you ordered supplies from Stores,
it will reference the number found on the upper right hand corner of your pink copy of the
University Stores Requisition form. Bookstore charges are referenced in the text section.
5. Credit Card Charges – Compare a copy of your Smart Data Online (SDOL) monthly credit
card purchases report to the charges on your Actual Line Items report. The SDOL report will
indicate what cost center and GL each expense was posted to. In the Actual Line Items
report, the credit card purchases will show up with the account short text JP Morgan Chase
Bank. The text will include the vendor name unless otherwise changed in SDOL.
6. Travel - For each travel charge you have, the text field lists whatever was put in the
Description / Comment line on the employee reimbursement voucher. If you wish to see
specific information in the text field, please write it in the description field of the voucher.
7. Approval - The department should establish policies for approval of expenditures. For
instance, the chair or director will approve all purchase requisitions and invoice vouchers. In
others, two levels of approval may be established; i.e., the assistant director can approve
expenditures up to a certain amount but the director must approve anything over that amount.
8. Authority - The person who approves expenditures must have the authority to do so and the
necessary knowledge to make informed decisions.
9. Segregation of Duties - The department should establish a segregation of duties, so the same
person who is authorized to approve expenditures is not also responsible for reconciling the
department’s accounts, unless a second person reviews the reconciliation.
10. Documentation - Detailed supporting documentation for all expenditures should be kept by
the department and used to reconcile the expenditures recorded in the accounts.
11. Other items – Additional items to have on hand when reconciling your S&E includes
Purchase Orders/Goods Receipts Slip, Goods Issue Slips (Stores Purchases), Invoice
Voucher requests, Facilities Management Recharge Invoices, and Copy Center and media
Center Slips.
In order to run the Cost Centers: Actual Line Items report (KSB1) for all the S&E expenses you
will need to 1) indicate the appropriate cost center, 2) use the cost element range 630000Version: April 2010
26
Accounting Services Training Manual
Cost Center Reconciliation
899999, 3) indicate the appropriate dates, 4) increase the number of maximum hits by clicking
the More Settings icon, and 5) execute.
Check Mailroom
Check(Postage)
mailroom
(postage)
charges
for
charges
for
reasonableness.
reasonableness.
Compare telephone charges
to your Telecommunication
report.
Compare printing costs to
copy center slips.
Compare bookstore
charges to bookstore to
bookstore report and
University Stores goods
issues to the Goods
Issue/Transfer report.
Compare the pro-card
expenses to your
department’s credit card
statement(s)
Compare the travel
expenses against your
departments travel
vouchers or credit cards
statements
Version: April 2010
27
Accounting Services Training Manual
Cost Center Reconciliation
Compare all purchase order
activity against the
Purchase Order document
(both online and hard copy)
and against the Goods
Receipt report.
Some expenses in your
report will need to be
compared against manually
created journal entry
documentation.
Below are examples of documents to use when reconciling your S&E.
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The Employee Reimbursement Voucher is used by CMU employees who do not have a CMU
business credit card.
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The Employee Reconciliation Form is used by CMU employees that have a CMU business card.
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Purchase Order Example – P.O. List Display
Purchase
order line
item
|PO
Type Vendor
Name
PGp Order date |
| Item Material
Short text
Mat. group |
| D I A Plnt SLoc
Order qty.
Un
Net Price Curr.
per Un |
|
SL del. date
Sched. qty.
Un
|
|45025053
NB
13053
TRAILMASTER
W
06/26/2001 |
| 00010
TRAILMASTER 1500 ACTIVE INDIVIDUAL GAME 78080000
|
|
K CMU STOR
4 EA
260.00 USD
1 EA |
|
D 07/19/2001
4 EA
|
|
Total goods receipts
4 EA
1,044.73 USD 100.00 % |
|
Total invoices
4 EA
1,044.73 USD 100.00 % |
|
Still to be delivered
0 EA
0.00 USD
0.00 % |
|
Still to be invoiced
0 EA
0.00 USD
0.00 % |
|Cat.|Doc. no. |Itm |MvT|Pstg.dt.|
Qty.in OUn |
Value in local curr|
|GR |50027364 |0001|101|07/18/01|
4 EA |
1,040.00 USD |
|Total variances through IR
|
|
4.73 USD |
|Total goods receipts
|
4 EA |
1,044.73 USD |
|IR |5100051934|0002|
|07/18/01|
4 EA |
1,044.73 USD |
|Total invoices
|
4 EA |
1,044.73 USD |
|Person resp.
Date
Time
Transaction Change document
|
|Doc. header 45025053
|
|Item
00010
|
|TRAVI1GK
06/26/2001 15.46.21 ME22
386888
|
|SCHPR
Estimated price indicator Changed
|
|Old:
|
|New: X
|
|Acct.assgt 01
|
|TRAVI1GK
06/26/2001 15.46.21 ME22
386888
|
|WEMPF
Goods recipient Changed
|
|Old: JEFF SCOFIEL
|
|New: J SCOFIELD
|
| 00020
TM-35-1 CAMERA KIT
64080000
|
|
K CMU STOR
4 EA
290.00 USD
1 EA |
|
D 07/19/2001
4 EA
|
|
Total goods receipts
4 EA
1,165.27 USD 100.00 % |
|
Total invoices
4 EA
1,165.27 USD 100.00 % |
|
Still to be delivered
0 EA
0.00 USD
0.00 % |
|
Still to be invoiced
0 EA
0.00 USD
0.00 % |
|Cat.|Doc. no. |Itm |MvT|Pstg.dt.|
Qty.in OUn |
Value in local curr|
|GR |50027364 |0002|101|07/18/01|
4 EA |
1,160.00 USD |
|Total variances through IR
|
|
5.27 USD |
|Total goods receipts
|
4 EA |
1,165.27 USD |
|IR |5100051934|0004|
|07/18/01|
4 EA |
1,165.27 USD |
|Total invoices
|
4 EA |
1,165.27 USD |
|Person resp.
Date
Time
Transaction Change document
|
|Doc. header 45025053
|
|TRAVI1GK
06/26/2001 15.46.21 ME22
386888
|
|F01 EN
Item text Changed
|
|Item
00020
|
|TRAVI1GK
06/26/2001 15.46.21 ME22
386888
|
|SCHPR
Estimated price indicator Changed
|
|Old:
|
|New: X
|
|Acct.assgt 01
|
|TRAVI1GK
06/26/2001 15.46.21 ME22
386888
|
|WEMPF
Goods recipient Changed
|
|Old: JEFF SCOFIEL
|
|New: J SCOFIELD
|
Unit Price
Will Match
Goods Receipt
Price difference
between P.O.
Goods receipt
and invoice.
TIP: To run a Purchase Order List Display go to: LogisticsMaterial ManagementPurchasingPurchase
OrderList DisplayBy PO Number, or enter transaction code ME2N. Enter the PO Number and change BEST to
ALLES, press execute.
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Business Process Procedure to Display Work Order Line
Detail
To display the Work Order Line Detail in SAP enter Transaction code FMRA; Open the Reconciliation node
of the departmental report tree and double click on Plant Maintenance: Actual Costs on Work Orders
This report can be used to display information in a number of ways by changing the information
entered in the selection fields. Also, work orders are now settled on a monthly basis, which
means any expenses incurred by the work order during the month will be charged to your
department’s cost center at the end of each month.
There are three different methods for running the report:
1.
2.
3.
By funds center and G/L account 754109: This method provides a summarized view
of the work order expenses related to your funds center that have been charged to
your account.
All work order activity, including the settlement G/L account 754109.
All work order activity, excluding the settlement G/L account 754109.
When you select the Plant Maintenance – Actual Cost on Work Orders report, the following
screen will be displayed.
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For an explanation about each field on the report selection screen above, refer to the
following table:
Data
Field
EQUIPMENT NO.
WORK ORDER NO.
WO COMPLETION
DATE
LOCATION
FUND CENTER
PO NO.
FISCAL YEAR
GL ACCT. NO.
PERIOD
LICENSE NO.
Number assigned to equipment or vehicles
Number assigned to repair or maintenance task
Date the work was completed
Building and/or room where repair or maintenance is
performed
Funds center charged for repair or maintenance
Purchase order used to purchase external items for work
order
Fiscal year in which funds/cost center is charged
for repairs/maintenance
General ledger number, represents the type of
Charge
Represents month the charge was posted for
repairs/maintenance
(Example: July =1, August=2 ….June=12)
Vehicle license plate number
Information about the report: The Actual Costs on Work Orders report displays information
for work being performed by Facilities Management that is, or will be, charged to a department’s
cost center.
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The table below explains each column of the Plant Maintenance: Actual Line Items report.
Data
Field
WRK ORD
WORK ORDER TEXT
CREATED
COMPLETED
LOCATION
FUND CENTER
GL #
GENERAL LEDGER
ACCOUNTS
QUANTITY
W/O AMOUNT
FUND CTR AMOUNT
ITEM TEXT
MATRL #
PO #
ITEM
M/R
EQUIPMNT #
LICENSE #
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Work order number
Short description of the work being performed
Date the work order was created. Generally is the date
the Service Center received the call
Date the work was completed
Location where work is being performed
The funds center charged for the work completed on the
work order
G/L account used to post expenses to the work order.
Labor – Regular
612199
Labor – Overtime
623199
Labor – CWS
624299
Labor – GSA
621899
Materials – Inventory 690199
Materials – External
731399
Shop Stock
730288
Misc Expenses
730299 (credit card/QPO)
Charge to Cost Center 754109
Materials quantity or number of hours of labor charged to
the work order
Cost charged to the work order
Portion of the work order charge that will be charged to
the cost center. This is important when more than one
funds center will be charged for services.
Description of what is being charged to the work order
Material number (used for materials purchased from
stores)
Purchase order number. (used for external purchases)
Purchase order line number
Code used to identify whether the work performed is
maintenance or recharge. Contact Facilities management
if you see a M displayed in this column.
Represents a piece of equipment or vehicle
License number of vehicle
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This is an example of the Plant Maintenance: Actual Line Items report for cost center 21100
Report (continued)
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WORK ORDER EXPENDITURES CHARGED (SETTLED) TO A DEPARTMENT
COST CENTER
1. By Funds Center and G/L Account 754109: This method displays total charges to your
account and should be used for monthly departmental reconciliation. Enter your funds
center, fiscal year, period and G/L account 754109.
NOTE: 754109 represents actual expenses charged (settled) to a cost center.
1.1 Press Execute and the following report appears:
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Report (continued):
NOTE: After running the Plant Maintenance: Actual Line Items report for G/L Account
754109, verify the results against the Cost Centers: Actual Line Items report for G/L account
754109. The amounts should match as they do below.
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ALL WORK ORDER ACTIVITY, INCLUDING THE SETTLEMENT G/L 754109
2. All work order activity, including settlement G/L 754109: This method will display
all work order activity, regardless of whether the costs have been charged to your account
or not. Enter your funds center, fiscal year, period, and select make sure that the G/L
Account field is blank, as seen below.
2.1 Press Execute and the following report will appear:
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Report (continued):
As you can see, this report shows both settled (754109) charges, as well as the individual line
item expenses for each work order that were settled to the department’s cost center.
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ALL WORK ORDER ACTIVITY, EXCLUDING THE SETTLEMENT G/L 754109
3. All work order activity, excluding settlement G/L 754109: This method will display
the individual line items of the work order without showing the settlement g/l account
754109. Enter your funds center, fiscal year, period, and make sure that the G/L Account
field has a not equal to sign and update the G/L Account field with 754109, as seen
below.
TIP: To update a field with the Not equal to sign, place your cursor in the desired field and
follow the menu path EditSelection Options. Double click on the Not equal to option
to update the selection screen.
3.1 Press Execute; the following screen will appear:
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Report (continued):
The report above shows all work order expenditures, excluding the settlement g/l account
754109.
Running this report by excluding the settlement g/l account can also be useful for forecasting
purposes to derive a relatively precise estimate of the current month’s expenditures, which, in
turn, provides a more accurate picture of your revenue vs. expenditures. For example, if you
were attempting to forecast the work order expenditures for your department’s cost center, you
could run the above line item detail report for the current (unsettled) month and see the
expenditures that will be charged to your cost center at the end of the month. This information
would then be included in the amount of non-work order expenditures you calculated for your
forecast.
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