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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
Sridhar Edupalli
