PowerPoint Slides

Report
Julie Thompson, ITS
September 29, 2011
Agenda
 We will be talking about Integrity, Month End, and
Year End queries collectively
 We’ll review what the queries are showing you
 Tips for finding variances
 Effect variances can have
5 Primary Types of Integrity Checks
1. Summary vs. Detail
2. Integrity within Commitment Control
 (APPROP vs ORG vs DETAIL)
3. Integrity between Commitment Control
and General Ledgers

(DETAIL_EX vs ACTUALS)
4. Checks for things that should not exist
5. Checks for things that should exist
Primary Players
Tables
Summary
LEDGER_KK
LEDGER
Ledger
Groups
APPROP, ORG, DETAIL,
PROJ_GRT, PRMST_EXP,
PRMST_REV, REVEST
ACTUALS, CAPITAL,
GAAP, ENCUMB
Detail
KK_ACTIVITY_LOG
JRNL_LN
Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_ACTIVITY_LOG
JRNL_LN
Integrity 05: BOR_CHK_KKLEDG_ACTV
Compares detail activity in KK_ACTIVITY_LOG to
summary amount in LEDGER_KK
Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_ACTIVITY_LOG
JRNL_LN
Integrity 08: BOR_CHK_LEDG_JRNL
Compares detail activity in JRNL_LN to summary amount in
LEDGER
Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_ACTIVITY_LOG
JRNL_LN
KK_BUDGET
_LN
Integrity 06: BOR_CHK_KKLEDG_BUD
Compares detail activity in KK_BUDGET_LN with
summary amount in LEDGER_KK
Summary vs Detail data example:
Integrity Check 05: BOR_CHK_KKLEDG_ACTV
LEDGER_KK
KK_ACTIVITY_LOG
Summary vs Detail data example:
Integrity Check 08: BOR_CHK_LEDG_JRNL
LEDGER
JRNL_LN
Type 1: Summary vs. Detail
 These queries should never have a variance
 A DBI is usually, but not always required to correct
 Update LEDGER_KK or LEDGER to reflect
correct activity, or
 Clean bad data out of KK_ACTIVITY_LOG or
JRNL_LN, or
 Can sometimes resolve functionally by clearing
Budget Check Exception
Type 2: Integrity within Commitment Control
LEDGER_KK
APPROP
ORG
DETAIL
PRMST_EXP
PRMST_REV
PROJ_GRT
REVEST
Integrity 01: BOR_CHK_PROJ_ENC_LEG
- Encumbrances between PRMST, PROJ_GRT, and DETAIL
Integrity 04: BOR_CHK_UNREST_LEDGER
- Encumbrances and Expense between APPROP, ORG, and
DETAIL
Integrity 10: BOR_CHK_REVAPPROP_BUD
- Budgets between REVEST and APPROP
Integrity within Commitment Control data
examples:
Integrity Check 01: BOR_CHK_PROJ_ENC_LEG
LEDGER_KK
Type 2: Integrity within Commitment Control
 These queries should never have variances since all
ledgers should be updated at the same time upon a
valid budget check
 Corrective Action is usually a journal entry directly to
Commitment Control
 If the variance is for a Project ledger, we will usually
opt to rebuild the project ledgers because many
schools still have residual variances from 8.9 upgrade
So, how do you find these variances?
 For variances in the Summary vs Detail and Integrity
within Commitment Control queries find the
accounting period where the variance exists
 Then use a detail query to identify the specific
transaction(s)
Finding variances …
Integrity Check 05: BOR_CHK_KKLEDG_ACTV
Finding variances …
Finding variances …
Integrity Check 05: BOR_CHK_KKLEDG_ACTV
Finding variances …
 Once you know the accounting period, you can use the
BOR_KK_ACTIVITY query to identify the transaction
 You may want to tweak it a bit. I
recommend adding a Business
Unit prompt (improves
performance), and changing the
LEDGER_GROUP = ‘DETAIL’
criteria to LEDGER = prompt
Finding variances …
So now what?
 Once you’ve found the transaction, check for any
budget errors. If they exist, clear them.
 Even if the transaction does not show as having a
Budget Error, re-budget checking can sometimes
clear the issue (may need to trick the system to reset the
budget flags)
 If the variance persists, submit a ticket to ITS
Type 3: Integrity between Commitment Control and
GL Ledgers
LEDGER_KK
LEDGER
Integrity 02: BOR_CHK_PROJ_EXP_LEG
- Expense between PRMST, PROJ_GRT, DETAIL, and ACTUALS
Integrity 03: BOR_CHK_PROJ_REV_LEG
- Revenue between PRMST, DETAIL, and ACTUALS
Integrity 07: BOR_CHK_DETL_ACTLS
- Expense between DETAIL and ACTUALS
Type 3: Integrity between Commitment Control and
GL Ledgers
LEDGER_KK
LEDGER
Integrity 09: BOR_CHK_REV_LEDGER
- Revenue between REVEST, DETAIL, and ACTUALS
Integrity 11: BOR_CHK_DTL_ENC
- “Encumbrance” between DETAIL and ENCUMB
- Corrective Action to re-run ENCUMB ledger build
- ENCUMB ledger is not closed and can be rebuilt at any time
Integrity between KK and GL Ledger data
example:
Integrity 03: BOR_CHK_PROJ_REV_LEG
LEDGER_KK
LEDGER_KK
LEDGER
Integrity between KK and GL Ledger data
example:
Integrity 07: BOR_CHK_DETL_ACTLS
LEDGER_KK
LEDGER
Type 3: Integrity between Commitment Control and
GL Ledgers
 Variances between Commitment Control and




ACTUALS very common
Timing Issue - Any transaction that has been budget
checked and not posted will be a variance
If running throughout year, monitor for lingering
variances
Will probably only be clear at Fiscal Year End
If “true” variance, then journals to Commitment
Control are usually needed
Finding variances…
 3 primary sources of variances:
 Vouchers budget checked, but not yet posted
(BOR_AP_UNPOSTED_VCHR)
 Expense Reports budget checked, but not yet
posted (BOR_EX_UNPOSTED_ACCRUALS)
 Expense Reports posting for different amount
than budget checked
Finding variances…
 “Known Issue” with Expense Reports not re-budget
checking when mileage is changed
 Workaround: uncheck/recheck “approve expense” box
 If you are an Expense user, add
BOR_KK_EX_ER_RECON to your month end list of
queries to run
 This query will return any Expense Reports budget
checked for a different amount than posted for
 Relatively easy DBI to fix if caught before Expense
Reports are closed
Type 4: Checks for Things that Should Not Exist
 Month End 01: BOR_CHK_JE_PENDING
- Returns transactions not journal generated or journals
with errors
 Month End 02: BOR_CHK_UNPOST_SUBSYSTEM
- Returns any subsystem journal that has been unposted
(ability to unpost subsystem journals has been removed)
- Will cause FDM errors
Type 4: Checks for Things that Should Not Exist
 Month End 03: BOR_CHK_CASH_ENCUMB
- Returns cash encumbrances (ITS can run utility to delete
them)
- Coming from Encumbrance journals on which the
‘DEFAULT’ transaction code is used. Can be either Payroll
Encumbrance process of manual Encumbrance journals
- Will cause your BOR_BTA_ENCUMB_PAYABLE query to
be out
- Will cause FDM editor errors for period 0
Type 4: Checks for Things that Should Not Exist
 Month End 04: BOR_CHK_REST_WOUT_PROJ
- Fund 20000 transactions without a Project
 Month End 05: BOR_CHK_ERROR_ENCUMB
- Encumbrances in Revenue or Balance Sheet accounts
 Month End 06: BOR_CHK_NEG_ENCUMB
- Negative Encumbrances
Type 4: Checks for Things that Should Not Exist
 Year End 01: BOR_CHK_12000_BALANCES
- Balances in Fund 12000 (inactive fund)
 Year End 02: BOR_CHK_FDM_CAPITAL_CF
- Returns CAPITAL transactions where CFs are missing and
Fund Code not equal to 52000
 Year End 04: BOR_CHK_PERSERV_ENCUM
- Returns Personal Services Encumbrances (only “shouldn’t
exist” if YE and Zero Personal Services process has been run)
 Integrity 12: BOR_CHK_BUD_REF_FISCAL_YEAR
- Returns transactions with Budget Ref greater than FY entered
Type 5: Checks for Things that Should Exist
 Year End 03: BOR_CHK_PERIOD0_POPULATED
- Ensure that ACTUALS, CAPITAL, GAAP, DETAIL_EN,
and ENCUMB have beginning balances
 Year End 05: BOR_NET_ASSET_ACCOUNT
- Returns beginning balances for Net Asset accounts
Why do we care?
 Variances undermine the intent of Commitment
Control
 If you have Encumbrances or Expenses recorded in
KK_ACTIVITY_LOG, but not LEDGER, transactions
may pass budget checking that shouldn’t
 If you have Encumbrances or Expenses recorded in
DETAIL, but not APPROP, transactions may pass
budget checking that shouldn’t, since we control at
APPROP
Why do we care?
 Can cause overspending or underspending
 Year End Reporting of Expenses does come from
ACTUALS, but if you’re spending based on KK,
then your numbers may not be what you expected
 Causes inaccurate reporting to your departments
Why do we care?
 Encumbrance errors can affect your ENCUMB
ledger which affects the BTA_ENCUMB_PAYABLE
query and the Budgetary Compliance Report
 Encumbrance errors will affect your
Surplus/Deficit reporting
 Bad data can cause FDM editor errors
Wrap-Up
 Run Summary vs Detail, Integrity within Commitment
Control, and Checks for things that shouldn’t exist
throughout the year, don’t wait until Year End
 Begin the hunt for variances by adding accounting
period to queries
 You may still need ITS to find or correct the variance
Questions

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