Management Reports

Description

The Management Reports host a variety of critical accounting reports about Activities, Projects, Funds and Orgs.

Navigation to Management Reports

  • Log in to CIS
  • Financial & Business Services pagelet
  • REPORTS
  • Management Reports

Definitions

Payment TipsClearing cache and cookies can resolve many issues. Click here to learn how.

Other Resources

The Financial & Business Services Index and Glossaryhas information about Management Reports:

The following FS resources help explain various aspects of Management Reports:

PDF will not open in Chrome, Click Here

Ask UsNot finding an answer to your question, Ask Us!

Management Reports General

  • Browser Recommendations – Internet Explorer is the preferred browser
  • Definitions:
    • Criteria Page – Initial page used to select the Accounting Period, Chartfield and Report desired.
    • Criteria Frame – Criteria information at the top of every report page. You cannot change between Activity and Project reports in the frame. You must return to the Criteria Page to switch between Activity and Project reports.
    • Report Area – Area below the Criteria Frame that displays requested report information.
    • Header Links (red) – Opens a new window to provide additional information pertinent to the data selected.
    • Report Area Links (blue) – Drills down to additional financial transaction detail.
    • Hover Links (green) – Information provided by just placing the mouse pointer on the link. Information will be displayed for a few seconds, then disappear.
  • Printing Browser Results:
    • Page Orientation
      • Is set by you in your browser. For best results, we recommend setting the page orientation to “landscape”.
    • Print just the Report Area
      • Click somewhere in the Report Area and hit the print button.
    • Print shaded lines
      • Internet Explorer – In the Tools menu, click on Internet Options, Advanced tab, then scroll down to “Printing-Print background colors and images” and check the box.
      • Netscape – In Page Setup, check the box labeled Print Background.
  • “To Excel” Button:
    • MUST run the report before sending the data to Excel.
    • Populates an Excel spreadsheet with the data shown in the Report Area.
  • “EOR” Button:
  • “EOR_AE” Button
    • Opens the “Evidence of Review (EOR)” application with criteria from displayed Management Report.
      • Account Executive.
      • Month/Year.
      • Business Unit.
  • “PDF” Button
    • Creates a PDF of the displayed Project/Activity including:
      • Balance Sheet
      • Summary of Revenue & Expense/Revenue & Expense by Budget Category
      • Journal Detail

Criteria Page and Frame

  • Month Criteria Default – The Month criteria defaults to the current month unless the previous month has not been closed, in which case the previous month is the default.
  • Report Periods:Summary of Revenue & Expense
  • Report Periods:Summary of Revenue & Expenseby Budget Category
    • Projects – Fiscal year through end of month specified and beginning of Project through end of month specified.

Balance Sheet-as of the end of the month specified. Journal Detail – for the month specified. Encumbrance Summary* – as of the end of the current month. Funds Available*- as of the end of the current month. * Regardless of the month selected, the report will be run as of the current month

Cognizant Accountant

At the bottom of each of the different reports in Management Reports is the name and contact information of the Cognizant Accountant. This is the person to contact with any questions about that Management Report.

Summary of Revenue & Expense or Summary of Revenue & Expense by Budget Category

  • Report Column Definitions:
    • Activities:
      • Budget -shows the total current budget which includes the original budget and any revisions to the budget during the year.
      • Month Rev/Exp – shows the total revenue, expenses and/or transfers for the Accounting Period specified.
      • FYTD Rev/Exp – shows the total revenue, expenses and/or transfers for the fiscal year of the Accounting Period specified.
      • Encumbered– shows the remaining balance of encumbrances (purchase orders and payroll) as of the Accounting Period specified.
      • Budget Balance – shows the balance of Budget less FYTD Rev/Exp and Encumbered amounts.
      • Budget Less Rev/Exp – shows the balance of Budget less FYTD Rev/Exp.
    • Projects:
      • Budget– shows the total current budget which includes the original budget and any revisions to the budget. The report is organized by Budget Categories.
      • Month Rev/Exp – shows the total revenue, expenses and/or transfers for the Accounting Period specified.
      • FYTD Rev/Exp – shows the total revenue, expenses and/or transfers through the fiscal year of the Accounting Period specified.
      • PTD Rev/Exp – shows the total revenue, expenses and/or transfers since the beginning of the Project through the Accounting Period specified.
      • Encumbered – shows the remaining balance of encumbrances (purchase orders and payroll) as of the Accounting Period specified.
      • Budget Balance – shows the balance of Budget less PTD Rev/Exp and Encumbered amounts.
    • OrgIDs:
      • Budget – shows the total current budget which includes the original budget and any revisions to the budget during the year.
      • Month Rev/Exp – shows the total revenue, expenses and/or transfers for the Accounting Period specified.
      • FYTD Rev/Exp – shows the total revenue, expenses and/or transfers for the fiscal year through the Accounting Period specified.
      • Budget Balance – shows the balance of Budget less FYTD Rev/Exp.

Report Area Links

  • Month Rev/Exp – will take you to the Journal Detail report showing the detail for just the Account specified. Notice that the Criteria Frame now shows that the report is Journal Detail. Clicking on the “Run Report” button at this point will produce the Journal Detail report for all Accounts for the Activity, Project or OrgID and Accounting Period specified in the Criteria Frame.
  • FYTD Rev/Exp – clicking on this link will take you to the Transaction Detail Search for Journals, Search Criteria Page. The appropriate Chartfields (Business Unit, OrgID, Fund, Activity, Project, and Account), Fiscal Year Begin Date and the appropriate Accounting Period End Date criteria will be filled in for you. All you need to do is click on the “Display on Screen” button, at the bottom of that page, to see all journal lines for that Chartfield combination for the fiscal year. If you wish, you can further filter your search as needed before clicking the “Display on Screen” button.
  • Encumbered– will take you to the Encumbrance Summary report showing the encumbrance detail for just the Account specified. Notice that the Criteria Frame now shows that the report is Encumbrance Summary. Clicking on the “Run Report” button at this point will produce the Encumbrance Summary report for all Accounts for the Activity or Project and the Current Month which is now specified in the Criteria Frame.

Balance Sheet

  • Report Column Definitions:
    • Beginning Balance – shows the balance as of the beginning of the Accounting Period specified.
    • Changes– shows the total changes for the Accounting Period specified.
    • Ending Balance – shows the balance as of the end of the Accounting Period specified.
  • Report Area Links
    • Changes Column – will take you to the Journal Detail report showing the detail for just the Account specified. Notice that the Criteria Frame now shows that the report is Journal Detail. Clicking on the “Run Report” button at this point will produce the Journal Detail report for all Accounts for the Activity, Project or OrgID and Accounting Period specified in the Criteria Frame.
    • Accounts 10500 and 30000 – no links are provided for these Accounts because the amounts are calculated by the programs, not by a summation of journals.

Journal Detail

Encumbrance Report

Payroll Encumbrance Summary

Navigation to this report can be done two ways through the Management Reports. One way is through the Summary of Revenue & Expense report: click on any hyper-linked Personal Services amount under the “Encumbered” column. Another way is through the Encumbrance Report: click on a hyper-linked amount in the “Encumbrance Amounts/Current” column. All encumbered accounts in the range of 50000-58999 for an Activity or Project will be displayed. This report reflects encumbrances that are calculated daily. The header shows when the calculation was last updated. The encumbrance amounts in the Summary of Revenue & Expense and the Encumbrance Report may reflect a lag time, but the encumbrance amounts in the Payroll Encumbrance Summary are the most up-to-date because of the daily calculation. There is a transition time during the first few days of a pay period when the encumbrances will reflect the previous pay period until payroll is processed. The Calc Begin date will show in what pay period the encumbrance begins. The calculation considers the current pay period, distribution dates, and job effective dates to come up with a Calc Begin and Calc End date for each distribution row. It then uses the following equations to calculate the encumbrance:

  • For Annual Salary: distribution factor * (comp rate * 1/24) * number of pay periods left
    • When a distribution date does NOT begin or end on the boundaries of a pay period, the following calculation is used for that pay period: distribution factor *((comp rate * 1/24) * (number of work days in partial pay period/total number of work days in pay period))
  • For Hourly encumbrance: distribution factor * comp rate * (standard hours/5) * number of work days
    • Standard hours is equivalent to FTE * 40.

The Benefit Rate looks at the most recent on-cycle pay check within 90 days. For employees not paid within the last 90 days, the Employee Benefit Rate will be zero. Any employees with a rate higher than 200% will be capped at 200%.

  • Employee Benefit Rate calculation (calculated once a pay period): (sum of benefits and taxes / sum of earnings)
    • Benefits and taxes exclusions: supplemental retirement (MPP and 403EXE)
    • Gross pay exclusions: cell phone allowance (CPA)
  • Benefit Encumbrance calculation (calculated daily): (Employee Benefit Rate * Salary Encumbrance)

Benefit encumbrances are not posted to the General Ledger for Fund 1001. All other benefit encumbrances will be posted to Account 59000

The report shows:
  • D column—clicking on this hyperlink leads to the Employee Distributions page.
  • Account, from the chartfield string (Account Code)
  • Employee Name
  • Employee ID
  • ER#–Employee Record Number
  • Occurrence Code—this designates each distinct distribution row. If the same distribution has a percentage split, it will show on the report that way.
  • Calc Begin—this reflects the start of the pay period or date within the pay period the distribution and encumbrance is for.
  • Calc End—the calculation end date considers the payroll distribution, and takes into account any future changes.
  • Fiscal Year—Projects are reflected for future fiscal years if the distribution has been set up, where applicable.
  • Dist—Distribution factor
  • Salary Encumbrance
  • Benefit Encumbrance
Expand/Collapse Button—opens more columns and detail:
  • Comp Rate
  • Benefit Rate
  • Account Code—chartfield string
  • FTE
  • Pay Group
  • Dist Begin—Distribution begin date
  • Dist End—Distribution end date
  • Pay Status—only paid statuses are encumbered: A (Active), P (Leave with Pay), and Q (Retired with Pay).
  • Comp Frequency
  • Job Code
  • Job Description
  • Reporting Department—Org ID
  • Reporting Department Name

Downloading to Excel will bring back the expanded columns as well as the main columns. The Demo button at the bottom of the page can be used for training purposes. It hides sensitive information by making all hourly rates $5.00, all annual rates $5,000.00, and all remaining encumbrances $20,000.00.

The following table lists whether an account is encumbered:

From Account Thru Account Account Title Encumbered
50000 50024 EXECUTIVE SALARIES Yes
50130 50130 HOUSESTAFF-RESIDENTS Yes
50131 50131 HOUSESTAFF-FELLOWS Yes
50200 50214 FACULTY SALARIES Yes
50400 50400 NIH SUPPLEMENT Yes
50405 50405 K AWARD SUPPLEMENT Yes
50600 50601 ADMINISTRATIVE INCREMENT Yes
50800 50849 OTHER SALARIES Yes
51000 51008 CLERICAL & ADMIN – OTHER SALAR Yes
51400 51407 TEACHING ASSISTANT SALARIES Yes
51600 51600 EXTENDED DAY & AOCE TEACHING Yes
52400 52418 CLINICAL INCOME PAY Yes
53000 53009 HOURLY No
53025 53034 HOURLY – ENCUMBERED Yes
53200 53203 CLERICAL & ADMIN – HOURLY No
53225 53228 CLERICAL & ADMIN HOURLY-ENCUM Yes
53400 53400 HOURLY UNDERGRAD – IC EXEMPT Yes
54000 54002 WORK-STUDY No
54200 54200 WS COMM SERV LABOR-ON CAMPUS No
54400 54400 WS COMM SERV LABOR-OFF CAMPUS No
54600 54602 CLERICAL & ADMIN-WORK-STUDY No
54900 54900 HESSP WORK-STUDY No
54950 54950 READING TUTOR FINANCIAL AID No
54951 54951 READING TUTOR SUPERVISOR No
54960 54960 MATH TUTOR FINANCIAL AID No
54961 54961 MATH TUTOR SUPERVISOR No
54970 54970 FEDERAL WORK STUDY MATCH No
55400 55401 HOUSESTAFF TRAINING SAL STIPND No
55700 55700 EARLY RETIRE INCENTIVE EARNING No
58000 58000 PAYROLL SYSTEM SUSP SAL No

Monthly Budget Variance Report

This report is for Activities and BU02 OrgIDs. It is not for Grant and Contract Projects. The report shows budget, actual revenue and expense, and the budget variance for both the current month and year-to-date.

Funds Available

  • This report is provided only for Activities in Business Unit 01.
  • Regardless of the Accounting Period selected in either the Criteria Page or the Criteria Frame, the report data will always be as of the current month (the date the report is run).
  • This report indicates the Cash available to spend, not the Fund Balance.
  • The “Smiley” face indicates a positive cash balance.
  • The “Frowny” face indicates a negative cash balance.

Payroll Earnings, Benefits and Taxes

This report show earnings and benefits for Activities and Projects. This report is available monthly or year to date.

Ebt Extra Criteria

This report shows earnings and benefits by Account or emplID. It is accessed by clicking on the date range in the tile of the Payroll Earnings, Benefits and Taxes report.

Project Status

Projects will no longer have a status of “Active” or “Inactive”. Below are the new statuses for Projects only:

  • Prior to Open – Project has been set up. Encumbrances and budgets can be created.
  • Open – Project chartfield is active – All financial transactions can be executed on the project.
  • Hold – No spending on project (very limited use)
  • Ended – Limited spending, automatic on end date
  • Closed – Cuts off spending as of closed date
  • Final – Project closed, chartfield inactive

Evidence of Review (EOR)

University policy requires that monthly Management Reports are reviewed each month. “Evidence of Review” is required. This application(EOR) provides an overview of the financial transactions on the Activity or Project during the specified month.  If the name field is blank, you can enter the EmplID (begins with zero) or the last name and the application will search for the Account Executive.  Click the links below to learn more.

Project Burn Rate

Project Burn Rate % = (Expenses/Budget)/(Days so far/Total Days in Project)*100

Burn rate is only reflected on the management reports for federally funded cost reimbursable projects. Project burn rate is the relationship between the percent of current budget spent to the percent of project days elapsed.

Caution: Project Burn Rate will be significantly skewed when a project budget is incrementally funded while the project end date reflects that of the final funding period. This would be the case for an NIH award covered under SNAP or an NSF award which is funded annually.

F & A Base

Costs involved in conducting sponsored projects are categorized in two ways: direct costs or indirect costs. The federal government refers officially to indirect costs as facilities and administrative (F&A) costs, sometimes simply called “overhead” costs. Direct costs and F&A costs together are the actual cost of a sponsored project.

F & A Attribute Description
MTDC** Modified Total Direct Cost
M5SUB MTDC Minus 62820-62824 (Subawards under $25,000)
M6280 MTDC Minus 62800 (Subawards under $25,000)
M6630 MTDC Minus 66300 (Other Services)
MPAR MTDC Minus 62300 (Participant Support)
MRENT MTDC Minus 65500-09 (Space Rental)
MSCH MTDC Plus 66900-09 (Scholarships)
MSCPC MTDC Plus 62900-62999 (Subawards over $25,000)
MTDC Plus 66500-66599 (Patient Care)
MSUB MTDC Minus 62800-62899 (Subawards under $25,000)
None No Indirect Costs
SWEB Personal Services (50000 – 59990)
TDC Total Direct Costs

**MTDC – Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000.