Demystifying Grants and Project Accounting - Atlanta...

Demystifying Grants and Project

Accounting

MARTA’s case story

Sandra Eichelberger

Sridhar Edupalli

System Facts

• Ninth largest transit system in US

• Operations budget funded by fares and ½

penny sales tax locally. No Fed/State funds

• 500,000 passenger boardings each weekday

• 38 heavy rail train stations, 375 rail cars

• 600 buses, 100+ paratransit vans

• 5000+ employees

• Went live with Oracle Financials in 2006 • GL, AP, AR, FA, PO, INV, OM, CM, Treasury,

Project/Grant Accounting

• Went live with Oracle HRMS in 2008 • HR, Payroll, Labor Distribution

• Went live with Oracle iRecruitment in 2011

• Went live with Oracle Time & Labor in 2012

• Upgraded to R12 in 2012

• Going live with Oracle iSupplier this weekend!

• Using Polaris Reporting Workbench since

2007 for all Operational Reporting needs

Our Oracle Story

• Few Operating Projects, most are Capital

• Capital Projects funded through many Awards

• Awards may fund many Projects

• Projects can have multiple funding sources

• Tracking Project/Award Expenses and

Budgets

• Reporting to Grantor on Awards Expenses

MARTA’s use of Oracle Projects/Grants

Accounting

General Ledger Key Flex Fields

• Fund – 4 characters

• Account – 6 characters

• Cost Center – 5 characters

• Site – 3 characters

• Program – 5 characters

• Future 1 – 6 characters (not used – all 0)

• Future 2 – 6 characters (not used – all 0)

POETA

• Project

• Organization

• Expenditure Type

• Task

• Award

PA Site is also required

Creating GL KFF from POETA

Fund = Award DFF

Account = Expenditure Type

Cost Center = Organization

Site = PA Site (Usually 000)

Program = Project NTD Classification

Future 1 = 000000

Future 2 = 000000

Generate Assets

lines and interface

to Oracle Assets

OGA

/PA

Fixed

AssetsPost mass

Additions

SLA

Transfer Oracle GL

GL

Cost and Revenue

distribution lines

HR

Employees , Jobs,

BG’s & Org

HierarchiesLD

Interface Payroll

Transactions

Summarize and

Transfer

Encumbrances to

GL & OGA

AP

(Accru

al)

Invoices unaccrued

& Actuals

Payments

Discounts

Interface Supplier

CostExpenditures

POiProcur

ement

Track as

Committed Cost

AR

Released Invoices

Interface to SLA

Interface to GL

Interface from OGA/PA

Interface to OGA/PA

Oracle Grants Accounting Transaction Flow

Grants Accounting Cycle

Grants Accounting Implementation Options

Auto Award

Distribution

‘Auto Allocate’

Project Template Setup

Note Burden

Schedule

AutoAccounting Lookup Sets

Org to Cost Center

AutoAccounting Lookup Sets

Expenditure to

Account

AutoAccounting Rules

Builds GL KFF

from POETA

Award Templates

Templates vary by

source and purpose

Award Setup

Note Fund as DFF

Project Setup

Note required fields

NTD Classification

Award Funding

Done at Project level

Project Budgeting

Award Budget at

Project level

Project Budget at

Task level

Project Funding Pattern

Note 50/50 split

between 2 Awards

Sample iProcurement Requisition

POETA enforced

Award = Auto Allocate

Awards split

Accounting built

Sample PO prior to Award Distribution

Project - 91101

Task - 020.020

Award - Auto Allocate

Exp Type – Office Supplies

Org – Dir of Tech Ent.

PA Site - 000

PO After Award Distribution

Project split between 2

Awards – GA-04-0036

and LOC-3502B

Split is 50/50

AutoAccounting created

PO distributions

Journal Lines Post Payment

Award LOC-3502B

Journal Lines Post Payment

Award GA-04-0036

Project Expenditure Items

Both awards shown

Sample Custom Requests

Sample Custom Requests

Other Custom Reports MARTA PA Direct Invoices by Project

Other Custom Reports

MARTA PA Expected MassAllocation Reclass

Other Custom Reports

MARTA Project Budgets

GASB-51 Implications

• Only affects Intangible Capital Projects

w/Federal Funds

• Multiple Award usually needed for

Project funding

• Cannot fund Planning or Post Imple.

w/Federal Funds

• Must do Project Funding Pattern at

Task level

Lessons Learned

• Keep each Award in a separate

Fund

• Oracle Projects/Grants Accounting

should be sole system of record

• Insist that user community do

some serious planning for

reporting needs

Questions?

Comments?

THANK YOU

Sandra Eichelberger

seichelberger@itsmarta.com

Sridhar Edupalli

sedupalli@itsmarta.com