Policies & Compliance

Award Management

9.4 Detail Transactions Report

The Detail Transaction Report provides an itemized listing of all financial activity recorded during the current reporting period. Each transaction that contributes to project expenditures, revenues, budget adjustments, or encumbrances is displayed individually, allowing detailed review and reconciliation.

The report includes the following data elements:

OrgID
Identifies the Organizational ID (OrgID) or unit associated with the transaction.

Date
Indicates the date relevant to the transaction type:

For purchase orders and vouchers: the date the transaction was initiated
For travel, direct payments, and campus orders: the date the transaction posted to the system
For payroll charges: the last day of the applicable pay period

A/U (Allowed/Unallowable Indicator)
Indicates whether the transaction included in the calculation of Facilities & Administrative (F&A) costs:

1 = allowable for F&A
0 = unallowable for F&A

SRC (Source)
Identifies the office or system that generated the transaction (e.g., Payroll, Accounts Payable).

Journal ID
Displays the unique journal entry number associated with the transaction.

Line Reference
Provides additional identifying information about the transaction. For Accounts Payable entries, this field typically contains the voucher number.

Account
Identifies the account code, which classifies the transaction by cost type or function.

Description
Describes the nature of the transaction. For external purchases, the vendor or payee name is typically included.

Budget
Displays current-period budget entries that increase or decrease budget authority, summarized by account.

Actuals
Lists all current-period revenue and expenditure transactions that affect the project balance. Transactions are itemized and summarized by account.

Encumbrances
Reflects changes to encumbrances during the reporting period, including:

New commitments; and
Reductions ("liquidations") resulting from paid expenditures

Detailed encumbrance activity is further described in the Open Encumbrance Report.

9.4.1 Open Encumbrances Report

The Open Encumbrances Report itemizes outstanding commitments on a project at the time the report is generated. Encumbrances represent funds that have been reserved for future payment but have not yet been expended.

The report includes the following columns:

Account
Identifies the account category associated with the encumbrance.

Reference
Provides a unique identifier for the encumbrance, in combination with the account number.

Date
Shows the date the encumbrance was originally established on the project.

Detail
Describes the nature of the encumbrance:

Vendor name for purchase orders
Student name for scholarships or fellowships
"P/R Encumbrance" with pay-period reference for payroll commitments

Original Encumbrance
The original amount committed, summarized by account.

Liquidating Expenditure
The portion of the encumbrance that has been reduced through payments made to date.

Adjustments
Reflects increases or decreases to the encumbrance not associated with a payment (e.g., change orders).

Current Encumbrances
Displays the remaining committed amount at the time the report is run. Totals may differ from those shown on the Summary of Revenue & Expense report due to timing differences between reporting periods.

9.4.2 Balance Sheet

The Balance Sheet provides a snapshot of project-level balances for accounts that carry forward from period to period and reflect the project's overall financial position.

For most sponsored projects, the balance sheet includes the following key accounts:

Claim on Cash - represents cash available for the project
Accounts Payable (AP) Voucher Payable - reflects expenses recorded but not yet paid to vendors
Fund Balance - represents the net position of revenues minus expenditures

The Fund Balance reflects cumulative project activity, while AP Voucher Payable amounts remain until invoices are paid under applicable payment terms.

The Balance Sheet report is organized to show:

Prior -period balances
Current-period changes
Ending balances for each account

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