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Understanding Level Reports

 

FGAR310 Level I Balance Sheet

This level report provides current month transaction detail of asset, liability and net asset subcodes for a specified university account number. Information includes subcode, reference number, transaction description, actual amount, “identifier” and batch name. Sort is by subcode then reference number with subtotals provided for both.

 

FGAR320A Level II – Balance Sheet

This level report provides cumulative balances for asset, liability and net asset subcodes for a specified university account number. Information includes subcode, reference number, subcode description and the following amounts: prior year ending balance (project-to-date), prior months of the current fiscal year, current month, current fiscal-year-to date and current balance (project-to-date). Sort is by subcode then reference number with subtotals provided for both.

 

FGAR320D Level II – Balance Sheet (Department Summary)

Same as the FGAR320A report except that it summarizes all accounts for a specified department number (e.g. 04.03020.xxxx.xxxxx.xxxxxx.xxxxx.xxxxx).

 

FGAR311 Level I – Financial Report

This level report provides current month transaction detail for revenue and expense subcodes for a specified university account number. Information includes subcode, reference number, transaction description, budget, actual, and encumbrance* amounts, PO/Req #, “identifier” and batch name. Sort is by subcode then reference number with subtotals provided for both.

 

FGAR321P Level II – Financial Report

This level report provides cumulative balances for revenue and expense subcodes for a specified university account number. Information includes subcode, reference number, subcode description and the following amounts: fiscal-year-to date/project-to-date budget, current month actual, fiscal-year-to-date-actual, project-to-date actual, outstanding encumbrances* and budget balance (budget less fiscal year-to-date actual). Sort is by subcode then reference number with subtotals provided for both.

 

FGAR321D Level II – Financial Report (Department Summary)

Same as the FGAR321P report except that it summarizes all accounts for a specified department number (e.g. 04.03020.xxxx.xxxxx.xxxxxx.xxxxx.xxxxx).

 

FGAR321A Level II – Financial Report (Area Summary)

Same as the FGAR321P report except that it summarizes all accounts for a specified area number (e.g. 04.03020.xxxx.xxxxx.xxxxxx.xxxxx.xxxxx).

 

FGAR322P Level II – Financial Report

Same as the FGAR321P report except sort is by reference number then subcode.

 

FGAR322D Level II – Financial Report (Department Summary)

Same as the FGAR321A report except sort is by reference number then subcode.

 

FGAR322A Level II – Financial Report (Area Summary)

Same as the FGAR321A report except sort is by reference number then subcode.

 

FGAR332 Level III – Financial Report

This level report provides total revenue and total expense amounts for all accounts assigned to a specified Responsibility Center. Amount types are the same as those on the Level II reports (FGAR32x).

RPAR001 Sponsored Projects Accounting Flexfield Summary of Activities–Level II

 

This monthly report provides financial information by project in entity 05 and entity 04 (RDFs) accounts in summary form. Financial information includes budget, current month activity, fiscal-year-to-date activity, grant-to-date expenses, encumbrances* and budget available. Sort is by subcode then reference number.

RPAR451 Overdraft Notice

Notification that total expenses exceed total budget.

 

RPAR450 Sponsored Project Termination Notice

Notification that a sponsored project is ending and closeout documents are due.

 

RPAR010 Summary by Billing Number

Since one billing number can have multiple projects tied to it, this report provides a one-line summary for each project including budget, grant-to-date expenses, encumbrances* and budget available.

 

RPAR007S Sponsored Projects Overdrawn Account Listing

This report summarizes projects that are overdrafted within a specific area/department. Information includes project number, department number, principal investigator name, agency name, method of payment code, project end date, amount overdrawn and remarks.

 

RPAR018 Summary of Expense – Level III

This report summarizes all sponsored programs for a specific area/department. The report has three sections: 1) project-to-date budget, direct and indirect expenses, encumbrances* and budget available, 2) current month direct and indirect expenses and total, and 3) fiscal-year-to-date direct and indirect expenses.

 

RPAR392 Expired Accounts with Out of Balance Conditions

This level report provides information on projects that have been closed but have not reached a zero balance. Departments use Research Accounting Contact List to work with Post Award Administrator to reach a closeout condition.

 

HLDR310 Labor Distribution by Account

This level report provides current month payroll detail (subcode 5xxx) for a specified university account number. Information includes subcode, employee name, social security number, current month actual, adjustments, and fiscal-year-to-date actual. Sort is by subcode.

 

AR –76 Student Aid Activity Report

This level report provides current month activity from the Integrated Student Information System (ISIS). Information includes account number (including subcode and reference number), fee code, abbreviation, student name, social security number, transaction date, term, and actual amount. NOTE: Due to the implementation of the Peoplesoft student administration system, this report has been replaced by the Department Aid Report available through Peoplesoft.

 

Header and Columnar Information

Basic Level Reports (FGAR)

header information

The page header on the “FGAR” series of reports is consistent and contains the following information: the report number, the date on which the report was run, the page number, “University of Pittsburgh,” the title of the report, the reporting period, the description of the account’s entity, the description of the account’s department, the Function code and description that is assigned to the account, the account number (unique combination of entity, department, purpose and project), the title of the account, and the responsibility center (RC) number and description that is assigned to the account. On the Level II Department Summary, Level II Area Summary and the RC Level III reports, the account number field will reflect the level of summarization (e.g. a Level II Area Summary for area 01 in entity 04 would display 04.01xxx.xxxx.xxxxx.xxxxxx.xxxxx.xxxxx).

 

Columnar Information

FGAR310 Level I Balance Sheet

  1. Subcode – classification of transactions as assets (1xxx), liabilities (2xxx) or net assets (3xxx).
  2. Reference – additional classification of transactions determined by each department.
  3. Description – information that helps identify the nature of a transaction (vendor name, item description, journal line description field, etc.).
  4. Current Month Actual – actual transaction amount where positive values are debits and negative values are credits.
  5. Identifier – additional information to help identify the nature of a transaction (invoice number, journal entry reference field, etc.).
  6. Batch Name – unique name assigned to the journal batch which identifies the department that entered the transaction into the system.

 

FGAR320 Level II Balance Sheet

  1. Subcode – classification of transactions as assets (1xxx), liabilities (2xxx) or net assets (3xxx).
  2. Reference – additional classification of transactions determined by each department.
  3. Description – subcode description.
  4. Prior Year Balance – ending balance (project-to-date) of the prior fiscal year (6/30/xxxx).
  5. Prior Months Actual – total actual activity of the current fiscal year excluding the current month.
  6. Current Month Actual – total actual activity for the current month.
  7. Fiscal Year To Date Actual – total actual activity for the current fiscal year.
  8. Current Balance – ending balance (project-to-date) of the current fiscal year.

 

FGAR311 Level I Financial Report

  1. Subcode – classification of transactions as revenues (4xxx) or expenses (5xxx-9xxx).
  2. Reference – additional classification of transactions determined by each department.
  3. Description – information that helps identify the nature of a transaction (vendor name, item description, journal line description field, etc.).
  4. Current Month Budget – budget modification request (BMR) transaction where positive values are debits (expense budget increase or revenue budget decrease) and negative values are credits (expense budget decrease or revenue budget increase).
  5. Current Month Actual – actual transaction amount where positive values are debits and negative values are credits.
  6. Current Month Encumbrance* – all amounts are shown as zero.
  7. PO/REQ# - purchase order number or purchase requisition number associated with a transaction that originated in the Purchasing module of Prism.
  8. Identifier – additional information to help identify the nature of a transaction (invoice number, journal entry reference field (e.g. IDC code), etc.).
  9. Batch Name – unique name assigned to the journal batch which identifies the department that entered the transaction into the system.

 

FGAR321 Level II Financial Report

  1. Subcode – classification of transactions as revenues (4xxx) or expenses (5xxx-9xxx).
  2. Reference – additional classification of transactions determined by each department.
  3. Description – subcode description.
  4. Budget – fiscal-year-to-date budget (entities 02 and 03) or project-to-date budget (entity 04 and 06).
  5. Current Month Actual – total actual activity for the current month.
  6. Fiscal Year To Date Actual – total actual activity for the current fiscal year.
  7. Project To Date Actual – total actual activity since the creation of the account (entities 04 and 06).
  8. Outstanding Encumbrances* – all amounts are shown as zero.
  9. Budget Balance – calculated as follows:

Please note that the Budget Balance column on the FGAR321 level report is not relevant for Entities 04 and 06 since the University does not budget for these entities. A net asset rollforward is provided at the end of the report that summarizes beginning net assets, fiscal year to date revenues and expenses, and ending net assets.

 

FGAR322 Level II Financial Report

Same columnar information as FGAR321 except Reference is the first column and Subcode is the second column.

FGAR332 RC Level III Financial Report

Same columnar information as FGAR321.

*Note: Effective in FY05, the University eliminated the encumbrance activity feature in PRISM. The encumbrance column on the various level reports now contains zeros. Consideration is being given to whether the level reports will be altered to take advantage of the extra space created by the elimination of encumbrances.

 

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