Analysis of Annual Cash Commitment HRB120. Overview

Transcription

1 Analysis of Annual Cash Commitment HRB120 Overview Purpose This report provides detail information from the Human Resources system to allow analysis of all funds, including non-general Funds (e.g., development, endowment) entries on monthly financials reports. Schedules Included in Report Group 2 Schedule 2.1 Annual Cash Commitment Balances by Employee HRB120S21 Schedule 2.2 Statement of Changes from the Prior Month in Annual Cash Commitment Balances by Employee HRB120S22 Schedule 2.3 Human Resources/General Ledger Encumbrance Differences by ChartField HRB120S23 Schedule 2.4 Components of Net Activity Last Year HRB120S24 Best Time to Run All schedules are available at the close of the accounting period. In addition, the following schedules are populated at the end of each month with the Human Resources data: Schedule 2.1 Annual Cash Commitment Balances by Employee HRB120S21 Schedule 2.2 Statement of Changes from the Prior Month in Annual Cash Commitment Balances by Employee HRB120S22 Schedule 2.4 Components of Net Activity Last Year HRB120S24 Report Parameters The report uses four required parameters FY and GL Period Current Month Only (default) or Year to Date Activity VP/College, Department and Organization. Notes: Schedule 2.2 is available for the General Ledger Period specified only or cumulatively for the fiscal year to date.

2 Schedule 2.1 Annual Cash Commitment Balances by Employee HRB120S21 Schedule Overview Schedule Purpose Lists Year to Date payroll expenses and current encumbrances by employee all Funds (includes Research Foundation). Provides the Annual Rate for Reporting amounts by employee. Fields Selected The fields selected are: Account Account Description Annual Rate for Reporting Annual Rate for Reporting less Total Cash Commitments Change Flag Employee ID Employee Name Human Resources Payroll Expense Current Budget Year Human Resources Encumbrances Balance Current Budget Year Net Activity Last Year Program Total Cash Commitments Current Budget Year User Defined. Page Breaks This schedule breaks on: Program. Sorting This schedule is sorted by:

3 Program Account User Defined Employee Name. Notes: This schedule is available before the close of the accounting period with Human Resources system data only. For Account Code 60022, the July, August, and September payroll expenses will appear in the Net Activity Last Year column, netted against the Accrual Reversal. Expense for October through June of the current budget year will be reflected in the HR Payroll Expense Current Budget Year column. For the twelve and a half month employees, the HR Payroll Expense Current Budget Year column will also include the half-month of September pay. For Account Code 60055, in fiscal years that biweekly pay period 1 gets accrued in June, the amount of the Accrual Reversal will be reflected in the Net Activity Last Year column.

4 Report ID: HRB120S21 Analysis of Annual Cash Commitments Schedule Annual Cash Commitment Balances by Employee Page 1 of 8 Run Date: 02/11/02 01:49 PM Org: Fund: The Mershon Center Mershon Center Month Regular Faculty Project: Program: Acct User Def Emplid Employee Name Carlisle,John C Koontz,Richard S MSAL Polson,Lou Albert MSAL Rawling,Donald Robi Upshaw,Duncan Y Chng Flag Net Activity Last Year HR P/R Exp - Cur Bud Yr HR Enc Bal - Cur Bud Yr Total Cash Comm - Cur Bud Yr Annual Rate for Rpt Ann Rate for Rpt less Tot Cash Comm 18, , , , , , , , , , , , , , , , , , , Month Regular Faculty Acct User Def Emplid Employee Name VSAL Brasco,Donald Ph VSAL Cosby,Felisha VSAL Edmonds,Uma VSAL Parnell,Missy VSAL Underwood,Winon Chng Flag Net Activity Last Year HR P/R Exp - Cur Bud Yr HR Enc Bal - Cur Bud Yr Total Cash Comm - Cur Bud Yr Annual Rate for Rpt Ann Rate for Rpt less Tot Cash Comm * 29, , , ,25 7,50 13,75-13,75 3, , , , , , , , , , , , , , , , Unclassified Regular>=50% Acct User Def Emplid Employee Name Ott,Robert Casey EDUP Ward,Nancy Fulton,Carole LALR Maxwell,Karen Clemente,Juanita MSAL Struthers,Cindy Lou Chng Flag Net Activity Last Year HR P/R Exp - Cur Bud Yr 12,60 7, , , , , HR Enc Bal - Cur Bud Yr 12,60 7, , ,01 Total Cash Comm - Cur Bud Yr 25,20 15, , , , , Annual Rate for Rpt Ann Rate for Rpt less Tot Cash Comm -25,20-15, , , , ,526.00

5 Schedule 2.1 Annual Cash Commitment Balances by Employee Detailed Description These field descriptions correspond to the lettered fields on the sample Schedule 2.1 Annual Cash Commitment Balances by Employee. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only Human Resources system data was available. E ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year). F Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies). G Account Description The description of the specific type of asset, liability, equity, revenue or expense the Account represents. H User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. I Employee ID The ID number of the employee. J Employee Name The name of the employee. K Chng Flag The change flag indicates those employees whose annual commitments have changed from the previous accounting period. L Net Activity Last Year Net Activity Last Year is provided to separate activity related to last year s budget for activity related to this year s budget. For 9-month faculty, it is defined as the accrual reversal plus HR payroll expense plus the encumbrance balance for July, August, and September. In most cases, this sum nets to zero. However, if a PET is processed in this time period, or if the faculty member is paid an amount that is different from the June encumbrance, then this number will not be zero. It is separated so that the correct commitments for the current year may be presented. For biweekly employees, net activity last year is the accrual reversal for fiscal years when a portion of pay period one is accrued last fiscal year. M HR P/R Exp Cur Bud Yr Payroll expenses from GFSA funds which have been charged against the current year budget. N HR Enc Bal Cur Bud Yr The portion of the Human Resources current encumbrance balance that applies to the current budget year. O Total Cash Comm Cur Bud Yr The total cash commitments for the employee which will be charged against this year's budget (Human Resources Payroll Expense Current Budget Year plus Human Resources Encumbrance Balance Current Budget Year). P Annual Rate for Rpt The Annual Rate for Reporting is the budgeted salary for the employee during the fiscal or academic year. The rate is taken from the Annual Rate for Reporting field in Job Data. Q Ann Rate for Rpt less Tot Cash Comm Calculated by subtracting the Total Cash Commitment from the Annual Rate for Reporting. Recommended Review Procedures As needed.

6 Corrective Action If I find What does the College/Department do? What does the centralized unit do?...a non-zero Verify that an appropriate personnel action was entered in the Human Resources amount in the system. Annual Rate for Reporting less GFSA Comm Column

7 Schedule 2.2 Statement of Changes from Prior Month in Annual Cash Commitment Balances by Employee HRB120S22 Schedule Overview Schedule Purpose Provides detail by employee of changes in Annual GFSA Cash Commitments and Annual Rate for Reporting for all funds, including non-general Funds. Fields Selected The fields selected are: Account Account Description Change in Annual Rate for Reporting Change in Net Activity Last Year Change in Total Cash Commitment Current Budget Year Employee ID Employee Name Program User Defined. Page Breaks This schedule breaks on: Program. Sorting This schedule is sorted by: Program Account User Defined Employee Name.

8 Notes: This schedule is available before the close of the accounting period with Human Resources system data only. This schedule is available for either a specific accounting period or cumulatively for the fiscal year to date. Select Include YTD Activity when specifying parameters to view the cumulative activity. Since this schedule documents changes from the previous month, it is only available for accounting periods 2 through 12. Only employees who have a change in their cash commitment from the previous month will appear on this schedule.

9 Report ID: HRB120S22 Current Month Only Org: Fund: Analysis of Annual Cash Commitments Schedule Statement of Changes in Annual Cash Commitment Balances by Employee The Mershon Center Project: Mershon Center Program: Page 1 of 4 Run Date: 02/11/02 01:49 PM Month Regular Faculty Acct User Def Emplid Employee Name GL Period Chng Net Activity Last Year Chng Total Cash Comm - Cur Bud Yr Chng in Ann Rate for Rpt MSAL Rawling,Donald Robi Month Regular Faculty Acct User Def Emplid Employee Name GL Period Chng Net Activity Last Year Chng Total Cash Comm - Cur Bud Yr Chng in Ann Rate for Rpt VSAL Brasco,Donald Ph 6-40, , Classified Reg Sal/Hrly>=50% Acct User Def Emplid Employee Name Cardano,Vinent MSAL Angelou,Faye MSAL Kosub,Penelope MSAL Leganza,Fuade GL Period Chng Net Activity Last Year Chng Total Cash Comm - Cur Bud Yr Chng in Ann Rate for Rpt -2, , , , Classified Staff Overtime Acct User Def Emplid Employee Name MSAL Albert,Keith L MSAL Benito, Manuel GL Period 6 6 Chng Net Activity Last Year Chng Total Cash Comm - Cur Bud Yr Chng in Ann Rate for Rpt Graduate Research Associate

10 Schedule 2.2 Statement of Changes in Annual Cash Commitment Balances by Employee Detailed Description These field descriptions correspond to the lettered fields on the sample Schedule 2.2 Statement of Changes in Annual Cash Commitment Balances by Employee. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only Human Resources system data was available. E Current Month Only or YTD Activity Current Month Only indicates the schedule reflects only the accounting period specified. YTD Activity indicates the schedule includes all the activity in the fiscal year to date. F ChartField The set of values used to identify financial transactions and some Human Resources transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year). G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies). H Account Description The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J Employee ID The ID number of the employee. K Employee Name The name of the employee. L GL Period The accounting period in which the activity took place M Chng Net Activity Last Year The change in Net Activity Last Year from the previous accounting period. N Chng Total Cash Comm Cur Bud Yr The change in annual cash commitments from the previous accounting period. Annual cash commitments are defined as year-to-date payroll expense plus the current encumbrance balance by employee. O Chng Ann Rate for Rpting The change in Annual Rate for Reporting from the previous accounting period. Recommended Review Procedures As needed. Corrective Action If I find What does the College/Department do? What does the centralized unit do?...an unexpected Verify that an appropriate personnel action was entered in the Human Resources N/A change in GFSA system. Commitments

11 Schedule 2.3 Human Resources/General Ledger Encumbrance Differences by ChartField HRB120S23 Schedule Overview Schedule Purpose Assists in identifying where the General Ledger encumbrance balance may differ from the sum of the Human Resources encumbrances. This would happen in extremely rare circumstances (e.g., ChartField value inactivated after an encumbrance has been calculated by the Human Resources system but before it can be posted to the General Ledger). Fields Selected The fields selected are: Account Account Description Encumbrance Difference General Ledger Encumbrance General Ledger Pre-Encumbrance Human Resources Encumbrance Balance Last Budget Year Human Resources Encumbrance Balance Current Budget Ye ar Program User Defined. Page Breaks This schedule breaks on:. Sorting This schedule is sorted by: Program Account User Defined. Notes: N/A

12 Analysis of Annual Cash Commitments Report ID: HRB12O Page 1 of 1 Schedule HR/GL Encumbrance Differences by Chartfield Run Date: 02/11/02 08:59 PM FY 2002 GL Period: Mershon Ctr for Education Mershon Center Project Program Acct Acct Descr User Def Month Regular Faculty MSAL Month Regular Faculty VSAL Unclassified Regular>=50% EDUP LALR MSAL Classified Reg Sal/Hrly>=50% MSAL Graduate Research Associate BSTE CPSY CWH DIWG ECST LALR MPPO PTOL SYMM USIP Supplemental Compensation MSAL Unclassified Regular>=50% SCHA HR Enc Bal - Last Bud Yr HR Enc Bal - Curr Bud Yr Encumbrance Difference GL Encumbrance GL Pre- Encumbrance 54, , , , , , ,01 116,01 7, , , , , , , , , , ,60 3,60 3,60 3,60 7, , ,20 7,20 3,60 3,60 7,50 7,50 7, , ,02 7,02 7,20 7,20 7,20 7,20 7,20 7,20 17, , , ,180.59

13 Schedule 2.3 Human Resources/General Ledger Encumbrance Differences by ChartField - Detailed Description These field descriptions correspond to the lettered fields on the sample Schedule 2.3 Human Resources/General Ledger Encumbrance Differences by ChartField. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year). E Project A ChartField segment used to specify activities that have a specific start and end date. Required for sponsored projects (i.e., RF projects), capital projects, and small grants funded by the Office of Research. Can also be used as an optional management segment for other projects at the discretion of a college, department, or other unit. F Program A ChartField segment which is used, on an optional basis, to identify multidisciplinary activities, or any other special initiatives or activities which do not have specific start and end dates. G Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (e.g., Accounts Receivable, 9-month faculty salary, Office Supplies). H Acct Descr The description of the specific type of asset, liability, equity, revenue or expense the Account represents. I User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. J HR Enc Bal Last Bud Yr The portion of the HR Current Encumbrance Balance that applies to the last budget year. This field applies only to 9-month faculty during the months of July and August. The salaries encumbered at the old rate relating to services provided during the last academic year but which are to be paid by Human Resources during the current fiscal year are placed in this field. K HR Enc Bal Curr Bud Yr The portion of the HR Current Encumbrance Balance that applies to the current budget year. For example, in July there are 14 months of encumbrances posted to the GL for 9-month faculty: 2 months at last year's rate and 12 months at the new rate. This amount includes only the 12 months of encumbrances at the new rate (to be paid October through September). For all other employee categories, this field is always equal to the HR Current Encumbrance Balance. L Encumbrance Difference The difference between the current encumbrance balance posted in the General Ledger and the sum of the encumbrance balances reported by the Human Resources system for all employees for a given ChartField. M GL Encumbrance Current Encumbrance Balance posted in the General Ledger. N GL Pre-Encumbrance Current Pre-Encumbrance Balance posted in the General Ledger. Recommended Review Procedures Confirm that the encumbrance difference is equal to zero.

14 Corrective Action If I find What does the College/Department do? What does the centralized unit do? the Ensure that all current employees are paid from active ChartField combinations. N/A Encumbrance Difference is not Run the ChartField Where Used Report in ereports Portal to identify any necessary corrections. zero

15 Schedule 2.4 Components of Net Activity Last Year HRB120S24 Schedule Overview Schedule Purpose Identify the details of the Net Activity Last Year amounts for all funds, including non-general funds. Separates the impact on this year s budget balance related to last year s activity. Fields Selected The fields selected are: Account Account Description Accrual Reversal Employee ID Employee Name Human Resources Encumbrance Balance Last Budget Year Human Resources Payroll Expense Last Budget Year Program Net Activity Last Year User Defined. Page Breaks This schedule breaks on: Program. Sorting This schedule is sorted by: Program Account User Defined

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

17 Report ID: HRB12O Analysis of Annual Cash Commitments Page 1 of 1 Schedule Components of Net Activity Last Year Run Date: 02/11/02 08:59 PM Org: Fund: Mershon Ctr for Education Project: Mershon Center Program: Month Regular Faculty Acct User Def Emplid Employee Name Carlisle,John C Kootz,Richard S MSAL Jacobs,Jason L Accrual Reversal HR Enc Bal - Last Bud Yr HR P/R Exp - Last Bud Yr Net Activity Last Year 4, , , , , , , , Classified Reg Sal/Hrly>=50% Acct User Def Emplid Employee Name Kitt, Leroy James Flately, Mike Josephs,Janis Ann Rowlands,Kathlene MSAL MSAL MSAL MSAL MSAL Yaeger,Charles Hines Zoolander, Darryl Accrual Reversal HR Enc Bal - Last Bud Yr HR P/R Exp - Last Bud Yr Net Activity Last Year , , , , , , , , , ,855.20

18 Schedule 2.4 Components of Net Activity Last Year Detailed Description These field descriptions correspond to the lettered fields on the sample Schedule 2.4 Components of Net Activity Last Year. A Schedule ID The schedule identification number. B Schedule Title The title of the schedule. C Schedule Activity Period The fiscal year and accounting period which the schedule covers. D HR Data Only HR Data Only appears on the schedule if the report was run before the close of the accounting period when only Human Resources system data was available. E ChartField The set of values used to identify financial transactions. There are three required values (Organization, Fund and Account), three optional values (Project, Program and User Defined) and three default values (Business Year, Function and Budget Year). F Acct ChartField segment which identifies the specific type of asset, liability, equity, revenue or expense in each transaction line (i.e., Accounts Receivable, 9-month faculty salary, Office Supplies). G Account Description The description of the specific type of asset, liability, equity, revenue or expense the Account represents. H User Def ChartField segment used, on an optional basis, for any reporting needs not covered by other ChartField segments. I Employee ID The ID number of the employee. J Employee Name The name of the employee. K Accrual Reversal Posted in July for 9-Month faculty and biweekly employees, this entry reverses the salary accrual entries posted in June for the previous fiscal year. L HR Enc Bal Last Bud Yr The portion of the Human Resources current encumbrance balance that applies to the last budget year. This field applies only to 9-month faculty during the months of July and August. M HR P/R Exp Last Bud Yr Net of gross charges posted from the Human Resources payroll expense feeds for 9-month faculty during July, August and September. This column separates cash payments to 9-month faculty for services provided during the last budget year. In addition, it will include the Accrual Reversal for biweekly employees. N Net Activity Last Year Net Activity Last Ye ar is provided to separate activity related to last year s budget for activity related to this year s budget. For 9-month faculty, it is defined as the accrual reversal plus HR payroll expense plus the encumbrance balance for July, August, and September. In most cases, this sum nets to zero. However, if a PET is processed in this time period, or if the faculty member is paid an amount that is different from the June encumbrance, then this number will not be zero. It is separated so that the correct commitments for the current year may be presented. For biweekly employees, net activity last year is the accrual reversal for fiscal years when a portion of pay period one is accrued last fiscal year. Recommended Review Procedures As needed.

19 Corrective Action If I find What does the College/Department do? What does the centralized unit do?... an Enter a new PET transaction in the system to reverse it. N/A inappropriate or inaccurate PET