eReports Financial Reconciliation · number. The other three stay the same for everyone. B. Enter Funds: 060984,243169,247569, 291296,291384,301789, 302641,307724,311838, 313889,500384,500392,

eReportsFinancial Reconciliation

CFAES Business Office, Columbushttp://cfaesfinance.osu.edu

Contents• Introduction

• Reconciliation Steps1. Fund Exception Report

2. Did I use the wrong fund?

3. Documentation

4. Accuracy

5. Budget

6. Certification and Retention

• Other Considerations

8/7/2014 1

Introduction to eReportsFinancial Reconciliation

PURPOSE

Transactions EnteredUniversity Financial Reports

Transactions Submitted

Unit’s records

Look for Errors

Request Corrections

What is Reconciliation?

8/7/2014 2

Responsibility of any unit that owns a Fund to Reconcile all transactions on those funds.

Supporting documentation –either paper or electronic –must be adequate to explain the transaction, show proof of receipt and should be maintained in the Unit

Identify Problems – Units are responsible for identifying, reporting and monitoring the correction of any problems on the financial statements.

What is Reconciliation?

Reconciliation Goals

8/7/2014 3

Goa

ls

Fund Exception Report

Did I use the wrong fund?

Documentation

Accuracy Budget Certification


Purpose: The standard monthly reports show only data related to your ORG. However your FUND can be used with any ORG. After a fiscal year passes it is very difficult to make corrections – timeliness is key! You will do this for all funds that you own. (those on your 3OS-61 report)

Method: Detail Activity Report. This is also sometimes called the Org/Fund mismatch report, the Did Someone Use my Fund report or the Did Someone Use my Money report. The auditors will ask you for the Fund Exception Report.

Tools needed: A current 3OS-61 report. 8/7/2014 4


1. Sign into eReports – ereports.osu.edu

2. Navigate to Financials – Flexible reports

3. Double click on the

Detail Activity Report

Double Click Here

Then Double Click Here


4. Pull the 3OS-61 Report

Note: In some instances a unit may not have any owned funds. If you don’t have a 61 report this step isn’t necessary.

You will enter these numbers in the FUND row of the Chartfield Parameters section.

Note: If at some point you create a new fund you will need to edit your report to add that new fund.

8/7/2014 5


5. Enter Chartfield

A. Exclude Orgs:57017,85890,85898,85972

The first org is YOUR number. The other three stay the same for everyone.

B. Enter Funds:060984,243169,247569,

291296,291384,301789,

302641,307724,311838,

313889,500384,500392,

501516,501517,643169,

647569 These are the funds from your 3OS-61 report. The first org is YOUR number.

C. Set Print OrderA “1” should go in the Print Order Column of the Fund Row.

1

Multiple values separated by

Commas with NO spaces


5. Enter Ledger Info

A. Choose Beginning and Ending Fiscal Year and Period.

Jul 2013 = FY2014 01 – July Aug 2013 = FY2014 02 – Aug

Sep 2013 = FY2014 03 – Sept Oct 2013 = FY2014 04 – Oct

Nov 2013 = FY2014 05 – Nov Dec 2013 = FY2014 06 – DecJan 2014 = FY2014 07 – Jan

B. Choose Accounts Payable Yes P_Card Yes

1

8/7/2014 6


6. Click RUN

Save the Report

The first time you do this report you can SAVE it is the next time you go in you won’t have to type all of the numbers again.

Click the SAVE checkbox and give the report a Name. 7. Click OK


9. Double click the PDF version of the report.

8. Double Click on your Report OUTPUT

Sometimes reports take longer to run than the time it takes you to get back to the screen. You may need to click the refresh button to get the output to show.

8/7/2014 7


Viewing the Report: The report will appear in a separate window of eReports. Use the small X’s at the top of the screen to close tabs.

Problems: What you want to see on the reports is “No Data for this report”. If something appears, review it and email the PDF to someone if corrections are needed. Laura Keesor – Payroll Transaction Errors or Your Business Office Rep – All other errors

Documentation: For Reconciliation – print a copy or save an electronic copy of the report for your records to prove that you are running it.

Running the report again: Double click on the Detail Activity Report – Choose Publisher Defaults – Find your saved report – correct the time frame - click RUN

Exploration “Home” tab Table of Contents Report

8/7/2014 8

Page one of the report documents what you ran. It isn’t necessary for you,

but print it for reconciliation purpose.

8/7/2014 9

First Check the Activity Period of the report - make sure you ran the right months.

Then check the output of the report.

“NO DATA FOR THIS REPORT” means there weren’t any problems.

Print both pages for your reconciliation records.

8/7/2014 10

8/7/2014 11

Note the time period.

Also note that this is a Credit transac-tion and represents a correction to the

error we saw last month.

Corrections and Errors will both show on this report.

8/7/2014 12


Purpose: The standard monthly reports show only data related to your ORG. However any FUND at the University can be used with any ORG. Although this doesn’t affect your cash you can help identify errors for others and correct before it becomes a long term issue.

Method: Review the 4OS-91 report and look for funds that you don’t own.

Tools needed: The 4OS-91 report for the month being reconciled. A list of funds that are OK for your org. - All of the funds on your 61 report are ok. - Common shared funds are 01xxxx, 530189, 530801, 550052, 560808, 560806

8/7/2014 13


On the current month of the 4OS-91 report review the funds used. Look for any that are incorrect.

8/7/2014 14

BALANCE FORWARD - REVENUE -4,863.53

40301 Endowment Income0003425546 JRNL END DF-HOLMES COUNTY 4-H 04/04/2014 3312014 -0.26

TOTAL ENDOWMENT INCOME 0.00 -0.26

TOTAL 0.00 -0.26

TOTAL INVESTMENT INCOME 0.00 -0.26

ENDING BALANCE - TRANSFERS IN 0.00 0.00

TOTAL REVENUE WITH TRANSFERS IN 0.00 -0.26

ENDING BALANCE - REVENUE WITHOUT TRANSFERS IN 0.00 -4,863.79

ENDING BALANCE - REVENUE WITH TRANFERS IN 0.00 -4,863.79

Business Unit: UNIV THE OHIO STATE UNIVERSITY Page No. 842Fiscal Year: 2014 REVENUE AND EXPENSE TRANSACTION DETAIL Run Date: 04/08/2014

Run Time: 00:27:08Report ID: GLU004OS-91

Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57025 Holmes County Project: Fund: 203258 Holmes Co 4-H Endow Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------

--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Request ID: STNDCOLL Report Group: OSUE User ID: EWIN1837 Distribution Code: 55010

8/7/2014 15

BALANCE FORWARD - REVENUE 0.00

BALANCE FORWARD - EXPENSE 25.00

64414 Seminar &Training Registration0003423759 JRNL ONL Remove exp from Fund 500242 04/03/2014 0003375690 4HINSV -25.00

TOTAL SEMINAR &TRAINING REGISTRATION 0.00 -25.00

TOTAL OTHER EXPENDITURES 0.00 -25.00

TOTAL SUPPLIES & SERVICE 0.00 -25.00

ENDING BALANCE - TRANSFERS OUT 0.00 0.00

TOTAL EXPENSE WITH TRANSFERS OUT 0.00 -25.00

ENDING BALANCE - EXPENSE 0.00 0.00

ENDING BALANCE - EXPENSE WITH TRANSFERS OUT 0.00 0.00



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57025 Holmes County Project: Fund: 500242 Clinical Research Facilities Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


8/7/2014 16


40203 Other - Appropriations0003400377 OBA ONL 1st Quarter Appropriation 2014 03/19/2014 -22,250.00

TOTAL OTHER - APPROPRIATIONS 0.00 -22,250.00

TOTAL 0.00 -22,250.00

TOTAL GOVERNMENT APPROPRIATIONS 0.00 -22,250.00


TOTAL REVENUE WITH TRANSFERS IN 0.00 -22,250.00



BALANCE FORWARD - EXPENSE 49,548.12

60055 Classified Regular>=50%0003405844 JRNL HR Payroll Expense 03/07/2014 03/24/2014 PAYROLL HOLM 748.800003405851 JRNL HR Payroll Expense 03/21/2014 03/24/2014 PAYROLL HOLM 748.80

TOTAL CLASSIFIED REGULAR>=50% 0.00 1,497.60

TOTAL CLASSIFIED REG SAL/HRLY>50% 0.00 1,497.60

TOTAL PERSONNEL 0.00 1,497.60

60255 Bnft-Class Reg Sal/Hrly>=50%BN30000001 JRNL ALO UNIVERSITY BENEFIT RATE 3 04/02/2014 HOLM 684.40

TOTAL BNFT-CLASS REG SAL/HRLY>=50% 0.00 684.40

TOTAL BENEFITS CLASSIFIED CIVIL SERV 0.00 684.40

TOTAL EMPLOYEE BENEFITS 0.00 684.40

TOTAL BENEFITS 0.00 684.40

67101 Cost Distributions0003392713 JRNL ONL Educators March 2014 03/28/2014 HOLM 3,541.67

TOTAL COST DISTRIBUTIONS 0.00 3,541.67



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57025 Holmes County Project: Fund: 500338 Holmes Co Commissioner Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


8/7/2014 17



60033 12 Month Regular Faculty0003405834 JRNL HR Payroll Expense 03/31/2014 03/24/2014 PAYROLL HOLM 1,673.00

TOTAL 12 MONTH REGULAR FACULTY 0.00 1,673.00

TOTAL 12 MONTH REGULAR FACULTY 0.00 1,673.00

60044 Unclassified Regular>=50%0003405834 JRNL HR Payroll Expense 03/31/2014 03/24/2014 PAYROLL HOLM 1,088.50

TOTAL UNCLASSIFIED REGULAR>=50% 0.00 1,088.50

TOTAL ADMINISTRATIVE & PROFESSIONAL 0.00 1,088.50


60233 Bnft-12 Mo Regular FacultyBN10000002 JRNL ALO UNIVERSITY BENEFIT RATE 1 04/02/2014 HOLM 495.21

TOTAL BNFT-12 MO REGULAR FACULTY 0.00 495.21

TOTAL BENEFITS 12 MO REGULAR FACULTY 0.00 495.21

60244 Bnft-Unclass Regular>=50%BN20000001 JRNL ALO UNIVERSITY BENEFIT RATE 2 04/02/2014 HOLM 383.15

TOTAL BNFT-UNCLASS REGULAR>=50% 0.00 383.15

TOTAL BENEFITS ADMIN & PROFESSIONAL 0.00 383.15




TOTAL EXPENSE WITH TRANSFERS OUT 0.00 3,639.86

ENDING BALANCE - EXPENSE 0.00 32,497.58

ENDING BALANCE - EXPENSE WITH TRANSFERS OUT 0.00 32,497.58



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57025 Holmes County Project: Fund: 560808 ES - Smith-Lever 3B/C Program: 13315 Extension Educator--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


8/7/2014 18

Documentation

Accuracy Purpose: To make sure that what was submitted is what appears on your reports and that you have the backup information for each transaction. Method: Review the 4OS-91 report line by line. Tools needed: The 4OS-91 report for the month being reconciled. A pending reconciliation folder (or online file) with saved

transactions that have been submitted. A computer and your OSU Internet Username and Password

8/7/2014 19

Documentation

Accuracy

Transaction Type Documentation Required & where to find Reference # example OSU Stores Order Packing Slip attached to eRequest (online) IN02697425 INV (reference#)

eStores Order Packing Slip attached to eRequest (online) 570172AA27 (reference #)

Internal Orders Packing Slip attached to eRequest (online) PR736212 (PR#)

Reimbursements eRequest (online) PR736213 (PR#)

Payments eRequest (online) PR736214 (PR#)

Refunds eRequest (online) PR736215 (PR#)

EREQUESTS http://erequest.osu.edu/ 1. Verify packing slips have been added to eRequest 2. If you don’t recognize a transaction review it online

8/7/2014 20

http://erequest.osu.edu/



61201 Office SuppliesINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03393542 JRNL AP AP - Accrual 03/11/2014 ACCRUAL MG 89.86PR1577145-1 03-10-14 BOLEN,PEGGY ANN 14ER6KHU PR1577145 89.86

TOTAL OFFICE SUPPLIES 0.00 89.86

61203 Scientific & Educational SupplINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL TREE 65.72PR1611201-1 03-19-14 MORROW,LEVI A 14ER6T62 PR1611201 65.72

TOTAL SCIENTIFIC & EDUCATIONAL SUPPL 0.00 65.72

TOTAL SUPPLIES 0.00 155.58

TOTAL SUPPLIES & SERVICE 0.00 155.58


TOTAL EXPENSE WITH TRANSFERS OUT 0.00 155.58





Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 060984 Washington Co. Misc. Fund Program: 15127 OSUE Washington Hort--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Documentation

Accuracy Transaction Type

Documentation Required & where to find Reference # example

PCard/TCard Transactions Original receipt (in file) & eRequest (online) Chartfield info & PR#

Note for PCards: In lieu of tracing to original documentation you may also review the eReports PCard Reconciliation Report and if the Recon By is your normal Reallocator you can skip tracing to the documentation.

Deposits Copy of Receipt Ledger or Deposit Transmittal Form sent to Business Office

0002929695 OBA (Journal)

Journal Entries Copy of Exp. Transfer Form submitted to the Business Office or backup documentation for transfers completed. 0002932206 (Journal)

T Number Travel Copies of Travel Forms submitted to the Business Office T000141243 (VCHR T#)

Credit Card Systems

With the exception of RegOnline – credit card systems and terminals will be accompanied by a bank statement. Use your receipt ledger and bank statement to reconcile to the eReports.

0002932206 (OBA)

ACTUAL PAPERWORK

8/7/2014 22

INVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNTAP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL ADMIN 217.16

740373614802 02-19-14 AT&T 14EE6DTR PR1493115 570174AA22 57017412AA 217.16AP03419341 JRNL AP AP - Accrual 03/31/2014 ACCRUAL ADMIN 212.37

740373614803 03-19-14 AT&T 14EE74UG PR1493115 570174AA22 57017412AA 212.37TOTAL LOCAL CALL CHARGES 0.00 429.53

TOTAL COMMUNICATIONS 0.00 429.53

62804 Lease/Purchase EquipmentINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03409369 JRNL AP AP - Accrual 03/26/2014 ACCRUAL ADMIN 165.009623738MR14 03-13-14 PITNEY BOWES INC 14EE709U PR1172086 570174AA05 57017402AA 165.00

TOTAL LEASE/PURCHASE EQUIPMENT 0.00 165.00

62806 Lease/Purchase Duplictng Equip0003409914 IDB ONL WC7775 Comdoc Mar2014 UniPrint 03/28/2014 MCP47 1,315.32

TOTAL LEASE/PURCHASE DUPLICTNG EQUIP 0.00 1,315.32

TOTAL EQUIPMENT RENTAL 0.00 1,480.32

63201 Copy Services0003411856 JRNL ONL February SNAP ED Copies 03/28/2014 FNP -101.13

TOTAL COPY SERVICES 0.00 -101.13

TOTAL REPRODUCTION SERVICES 0.00 -101.13

63401 Ohio Travel - Univ EmployeeINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL 56.00PR1619150-1 03-19-14 MORROW,LEVI A 14ER6T60 PR1619150 56.00

AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL KD 131.60PR1616327-1 03-19-14 DODRILL,KATHRYN K 14ER6TCS PR1616327 131.60

TOTAL OHIO TRAVEL - UNIV EMPLOYEE 0.00 187.60

TOTAL TRAVEL 0.00 187.60

64401 Dues and MembershipsINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL ADMIN 100.00PR1543433-1 02-28-14 WASHINGTON COUNTY - OSU EXTENSION 14ER6BSQ PR1543433 100.00

TOTAL DUES AND MEMBERSHIPS 0.00 100.00

64414 Seminar &Training Registration



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 500384 Washington Co Commissioner Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Documentation

Accuracy Transaction Type Documentation Required & where to find Reference

# example Gifts/Development GL Post by Dept Org Report (online via TAS)

http://tas.osu.edu/ 0002933787 DEV (Journal)

Cost Per Copy Copiers: Printers:

Uniprint bill (online via Uniprint) https://uniprint.osu.edu/custserv/cpcequipment.aspx https://uniprint.osu.edu/custserv/pcmpreports.aspx

0002934622 IDB (Journal)

University Mail Mail bill (online via mail services) https://receivingandmail.osu.edu/secure/reporting.aspx#reportform

0002934621 MAI (Journal)

University Phones UNITS (online via AWI) https://oam-awi.units.ohio-state.edu/dcs_login.html

0002934621 TEL (Journal)

State Car Expenses Voyager bill (online via T&P) https://secure.tp.ohio-state.edu/secure/vehicle_billing/default.aspx

0002934621 IDB (Journal)

PO Invoice* If the amt is correct you don’t have to download.

Vendors invoice (online via Controller’s ofc) http://controller.osu.edu/viewinvoice/ViewInvoice.aspx

13EE2AWM (VCHR ID)

REPORTS ONLINE TO DOWNLOAD

8/7/2014 25

http://tas.osu.edu/

https://uniprint.osu.edu/custserv/cpcequipment.aspx

https://uniprint.osu.edu/custserv/pcmpreports.aspx

https://receivingandmail.osu.edu/secure/reporting.aspx#reportform

https://oam-awi.units.ohio-state.edu/dcs_login.html

https://secure.tp.ohio-state.edu/secure/vehicle_billing/default.aspx

http://controller.osu.edu/viewinvoice/ViewInvoice.aspx

INVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNTAP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL ADMIN 217.16

740373614802 02-19-14 AT&T 14EE6DTR PR1493115 570174AA22 57017412AA 217.16AP03419341 JRNL AP AP - Accrual 03/31/2014 ACCRUAL ADMIN 212.37

740373614803 03-19-14 AT&T 14EE74UG PR1493115 570174AA22 57017412AA 212.37TOTAL LOCAL CALL CHARGES 0.00 429.53


62804 Lease/Purchase EquipmentINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03409369 JRNL AP AP - Accrual 03/26/2014 ACCRUAL ADMIN 165.009623738MR14 03-13-14 PITNEY BOWES INC 14EE709U PR1172086 570174AA05 57017402AA 165.00

TOTAL LEASE/PURCHASE EQUIPMENT 0.00 165.00

62806 Lease/Purchase Duplictng Equip0003409914 IDB ONL WC7775 Comdoc Mar2014 UniPrint 03/28/2014 MCP47 1,315.32

TOTAL LEASE/PURCHASE DUPLICTNG EQUIP 0.00 1,315.32

TOTAL EQUIPMENT RENTAL 0.00 1,480.32

63201 Copy Services0003411856 JRNL ONL February SNAP ED Copies 03/28/2014 FNP -101.13

TOTAL COPY SERVICES 0.00 -101.13

TOTAL REPRODUCTION SERVICES 0.00 -101.13


AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL 56.00PR1619150-1 03-19-14 MORROW,LEVI A 14ER6T60 PR1619150 56.00

AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL KD 131.60PR1616327-1 03-19-14 DODRILL,KATHRYN K 14ER6TCS PR1616327 131.60




AP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL ADMIN 100.00PR1543433-1 02-28-14 WASHINGTON COUNTY - OSU EXTENSION 14ER6BSQ PR1543433 100.00


64414 Seminar &Training Registration





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RECEIPT

UniPrint - The Ohio State University

2500 Kenny Road

Columbus, OH 43210-1017

Phone: 614-292-2000

FAX: 614-292-4799

Print Date:

ORG:

5/7/2014

57017

Bill To Contract # Billing Month

Food Agricultural & Environmental Sciences E4264-01 Mar-14

Contract Contact Start Date Exp. Date Receipt Total

Mike Lloyd 740-732-5681 12/01/2012 01/01/2015

Contract Information:

$1,315.32

Summary:

Contract base rate charge for Mar-14 billing period:

Contract overage charge for Mar-14 billing period:

$1,315.32

$931.02

$384.30

Equipment included under this contract:

Equip # Make Serial Org Fund Acct Project Program UserDef Base Amt

57017 500384 62806MCP47 Xerox WC7775 RFX016754 $384.30

** Overage detail

MeterType BeginMeter EndMeter Credits Allowance Total Billable Rate Overage

323,657B\W 403,468 0 79,811 49,811 $0.0075 $373.58 30,000

27,263Color 35,839 0 8,576 8,576 $0.0650 $557.44 0

$931.02

The Ohio State University - UniPrint8/7/2014 27

Documentation

Accuracy

Transaction Type Documentation Required & where to find Reference # example Extension Computer/Tablet Depot

Depot invoice showing amount of computer and your monthly cost. Acct 65514

0002111111 (Journal) Computer Depot in Journal Line Reference.

Educator Cost Share

See http://cfaesfinance.osu.edu/resources for annual rates and divide by 12 per Educator FTE. Acct 67101

0002111111 (Journal) County Educator in Journal Line Reference.

PERIODIC CHARGE BUT ONLY RECEIVE DOCUMENTATION ONCE

8/7/2014 28

http://cfaesfinance.osu.edu/resources

0003423861 JRNL ONL Dodrill LHLW Reg 04/03/2014 KD 12.00TOTAL SEMINAR &TRAINING REGISTRATION 0.00 12.00

TOTAL OTHER EXPENDITURES 0.00 112.00

TOTAL SUPPLIES & SERVICE 0.00 4,385.94

67101 Cost Distributions0003392713 JRNL ONL Educators March 2014 03/28/2014 WASH 5,625.00












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Documentation

Accuracy Transaction Type Documentation Required & where to find Reference # example Alarm Systems on campus

Note on the eRequest that this is a periodic fee – no documentation provided.

0002111111 (IDB) Alarm Account in Jrnl Line Reference.

Physical Plant Charge For units with space on campus this is a periodic fee based on a calculation of square footage and the University’s rate. http://www.rpia.ohio-state.edu/upa/

Development Fees Calculation based on development activity for a unit http://www.rpia.ohio-state.edu/upa/

Endowment Income Calculation based on earnings on endowments for a unit http://www.rpia.ohio-state.edu/upa/

Credit Card Fees Fees from credit card companies for use of services http://www.rpia.ohio-state.edu/upa/

Benefit rates for salaries Fee based on account number/employee type used. http://www.rpia.ohio-state.edu/upa/

F&A Calculations Fees based on grant or contract agreement http://osp.osu.edu/

Endowment Donations These don’t show on the GL Transaction report on TAS – but you can see them in the Gift Receipt report if you wish. http://tas.osu.edu/

Payroll - Extension Units don’t need to do this as this is taken care of centrally.

Payroll on the 91 report should be reconciled using the HR Reconciliation Checklist.

https://controller.osu.edu/forms/payroll/ChecklistMonthly.pdf

ITEMS WITH NO DOCUMENTATION

8/7/2014 30

http://www.rpia.ohio-state.edu/upa/





http://osp.osu.edu/

http://tas.osu.edu/





60081 Unclassified Temp or <50%0003405844 JRNL HR Payroll Expense 03/07/2014 03/24/2014 PAYROLL WASH 126.500003405851 JRNL HR Payroll Expense 03/21/2014 03/24/2014 PAYROLL WASH 126.50

TOTAL UNCLASSIFIED TEMP OR <50% 0.00 253.00

TOTAL STAFF SPECIALS 0.00 253.00

TOTAL SPECIALS 0.00 253.00

TOTAL PERSONNEL 0.00 253.00

60281 Bnft-Unclass Temp, Reg<50%BN40000003 JRNL ALO UNIVERSITY BENEFIT RATE 4 04/02/2014 WASH 40.73

TOTAL BNFT-UNCLASS TEMP, REG<50% 0.00 40.73

TOTAL BENEFIT SPECIALS 0.00 40.73



61230 Food and Meal CostsINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03383305 JRNL AP AP - Accrual 03/04/2014 ACCRUAL 23.00PR1576705-1 03-03-14 PIERSON,KAREN D 14ER6DFH PR1576705 23.00

AP03410497 JRNL AP AP - Accrual 03/27/2014 ACCRUAL 23.00PR1626012-1 03-26-14 PIERSON,KAREN D 14ER6ZS0 PR1626012 23.00

TOTAL FOOD AND MEAL COSTS 0.00 46.00








Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 501517 Washington County Carteens Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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looks like duplicate - but one receipt is 2/19 and one is 3/19

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Extension Units: Look for variations you weren't expecting Academic Units: Reconcile using the HR Reconciliation Checklist

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Calculated based on Salaries (above) and account number.

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Reconciling OSP Projects This job aid is meant to help you do a monthly reconciliation of OSP Projects. This can be done by the PI or by a support staff.

First, Sign into the PI Portal. See the PI Portal Summary from the Reading eReports training manual for help with this.

1. http://osp.osu.edu/ - Then click on PI Portal. Use your username and password to sign on.

2. The first screen should be a list of all of the projects you have access to, click into your projects:

3. For any project that is not closed, click on the Budget Amount.

4. Watch for alerts in the alert column for potential problems with the project!

5. Then click on the Month End Financial Statement

Note: if you miss a month, just reset the period at that top to go back a month.

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http://osp.osu.edu/

11180Department:60030096Project:The Ohio State University - Office of Sponsored ProgramsBirkenholz,Robert JamesPrincipal Investigator:GRT00023157Project Financial Summary Award:

Knipe,Curtis LynnCo-Investigator:National Institute of Food & AgricultureSponsor:MAR 31, 2014For the Month Ending:Busque,Ginette A.Sponsored Program Officer: 09/01/2011 08/31/2014Project Period: to 2011-38414-30483Grant/Contract:

14.95 %Facilities & Administration Rate:

Project/Award Title: Improving food safety and security instruction in secondary agricultural education

Sponsor

Expenses ExpensesCategory Budget This Month To Date Commitments Balance

Salaries and Wages 34,863.00 371.00 32,169.56 1,855.01 838.43

Fringe Benefits 3,628.00 107.59 5,282.55 537.95 -2,192.50

38,491.00 478.59 37,452.11 2,392.96 -1,354.07Total Personnel Costs

Other Direct Costs 150.00 0.00 0.00 0.00 150.00

Domestic Travel 1,446.00 0.00 506.48 0.00 939.52

40,087.00 478.59 37,958.59 2,392.96 -264.55Total Direct Costs

Facilities and Administrative 5,993.00 71.54 5,674.85 357.74 -39.59

Total 46,080.00 550.13 43,633.44 2,750.70 -304.14

Cost Share

Expenses ExpensesCategory Budget This Month To Date Commitments Balance

Salaries and Wages 8,122.00 371.00 8,981.27 1,391.26 -2,250.53

Fringe Benefits 2,316.00 109.81 2,623.40 411.81 -719.21

10,438.00 480.81 11,604.67 1,803.07 -2,969.74Total Personnel Costs

10,438.00 480.81 11,604.67 1,803.07 -2,969.74Total Direct Costs

Facilities and Administrative 1,384.00 441.74 20,455.06 964.64 -20,035.70

Total 11,822.00 922.55 32,059.73 2,767.71 -23,005.44

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11180 60030096Department: Project:The Ohio State University - Office of Sponsored ProgramsBirkenholz,Robert James GRT00023157Detail of ExpensesPrincipal Investigator: Award:

Knipe,Curtis Lynn National Institute of Food & AgricultureCo-Investigator: Sponsor:MAR 31, 2014For the Month Ending:09/01/2011 08/31/2014Project Period: toBusque,Ginette A. 2011-38414-30483Sponsored Program Officer: Grant/Contract:

Project/Award Title: Improving food safety and security instruction in secondary agricultural education

Account Account Description Sponsor Expense

60101 9 Month Faculty - RT 371.00

Salaries and Wages 371.00

60301 Bnft-9 Month Faculty - RT 107.59

Fringe Benefits 107.59

Total Personnel Costs 478.59

Total Direct Costs 478.59

66701 Indirect Costs 71.54

Facilities and Administrative 71.54

Total F&A Costs 71.54

Total Project Costs This Month 550.13

Cost ShareAccount Account Description Expense

60022 9 Month Regular Faculty 371.00

Salaries and Wages 371.00

60222 Bnft-9 Mo Regular Faculty 109.81

Fringe Benefits 109.81

Total Personnel Costs 480.81

Total Direct Costs 480.81

66701 Indirect Costs 441.74

Facilities and Administrative 441.74

Total F&A Costs 441.74

Total Project Costs This Month 922.55

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Reconciliation - Next are the rest of the Washington County Pages. Let's use this to practice reconciling.

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64402 Subscript, Periodicals & Books0003418910 IDB ONL Washington Co Pub Order 03/31/2014 PR1579877 BOOKS 1,146.24

TOTAL SUBSCRIPT, PERIODICALS & BOOKS 0.00 1,146.24

TOTAL OTHER EXPENDITURES 0.00 1,146.24

TOTAL SUPPLIES & SERVICE 0.00 1,146.24







Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 060984 Washington Co. Misc. Fund Program: 15128 OSUE Washington 4-H--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Accepted


40301 Endowment Income0003425546 JRNL END FND-WASHINGTON CTY 4-H ENDOW F 04/04/2014 3312014 -18.15

TOTAL ENDOWMENT INCOME 0.00 -18.15

TOTAL 0.00 -18.15

TOTAL INVESTMENT INCOME 0.00 -18.15







Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 247569 Washington Cty 4-H Endow Fd Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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BALANCE FORWARD - REVENUE -235.00

40406 Individual Gifts0003422498 JRNL DEV 04/02/2014 -25.00

TOTAL INDIVIDUAL GIFTS 0.00 -25.00

TOTAL 0.00 -25.00

TOTAL GIFTS GRANTS AND CONTRACTS 0.00 -25.00



ENDING BALANCE - REVENUE WITHOUT TRANSFERS IN 0.00 -260.00

ENDING BALANCE - REVENUE WITH TRANFERS IN 0.00 -260.00



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 301789 Washington Co 4-H Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Accepted

BALANCE FORWARD - REVENUE -230.00

40406 Individual Gifts0003422498 JRNL DEV 04/02/2014 -27.00

TOTAL INDIVIDUAL GIFTS 0.00 -27.00

TOTAL 0.00 -27.00

TOTAL GIFTS GRANTS AND CONTRACTS 0.00 -27.00



ENDING BALANCE - REVENUE WITHOUT TRANSFERS IN 0.00 -257.00

ENDING BALANCE - REVENUE WITH TRANFERS IN 0.00 -257.00



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 302641 Washington County Cnty Ag Ext Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Accepted



60044 Unclassified Regular>=50%0003392459 JRNL HR 03/10/2014 200028967 WASH -148.610003392459 JRNL HR 03/10/2014 200028967 WASH -175.630003392459 JRNL HR 03/10/2014 200028967 CS 60040792 175.630003405834 JRNL HR Payroll Expense 03/31/2014 03/24/2014 PAYROLL WASH 4,912.00



60055 Classified Regular>=50%0003405844 JRNL HR Payroll Expense 03/07/2014 03/24/2014 PAYROLL WASH 2,839.920003405851 JRNL HR Payroll Expense 03/21/2014 03/24/2014 PAYROLL WASH 2,840.10








60244 Bnft-Unclass Regular>=50%BN20000001 JRNL ALO UNIVERSITY BENEFIT RATE 2 04/02/2014 CS 60040792 61.82BN20000001 JRNL ALO UNIVERSITY BENEFIT RATE 2 04/02/2014 WASH 1,614.89

TOTAL BNFT-UNCLASS REGULAR>=50% 0.00 1,676.71

TOTAL BENEFITS ADMIN & PROFESSIONAL 0.00 1,676.71

60255 Bnft-Class Reg Sal/Hrly>=50%BN30000001 JRNL ALO UNIVERSITY BENEFIT RATE 3 04/02/2014 WASH 2,595.77

TOTAL BNFT-CLASS REG SAL/HRLY>=50% 0.00 2,595.77

TOTAL BENEFITS CLASSIFIED CIVIL SERV 0.00 2,595.77





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TOTAL EMPLOYEE BENEFITS 0.00 4,313.21

TOTAL BENEFITS 0.00 4,313.21

61201 Office SuppliesINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03396343 JRNL AP AP - Accrual 03/14/2014 ACCRUAL WASHCO 85.46418104 03-12-14 OFFICEMAX 14DD6O6Z PR1604325 570174AA32 57017419AA 85.46

TOTAL OFFICE SUPPLIES 0.00 85.46

61340 PaperINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL WASHCO 98.66139433 02-27-14 OFFICEMAX 14DD6C6A PR1583578 570174AA30 57017417AA 98.66

AP03395348 JRNL AP AP - Accrual 03/13/2014 ACCRUAL WASHCO 7.93397471 03-11-14 OFFICEMAX 14DD6MVU PR1602132 570174AA31 57017418AA 7.93ORDER NO. ORDER AMOUNT

IN03392839 JRNL INV OSU Stores Transactions 03/11/2014 INV WASHCO 222.1257017419AA 222.12

TOTAL PAPER 0.00 328.71


61801 PostageINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03405858 JRNL AP AP - Accrual 03/24/2014 ACCRUAL WASHCD 88.4542133 02-25-14 RICHARDSON PRINTING 14EE6XT0 PR1493089 570174AA19 88.45

TOTAL POSTAGE 0.00 88.45

61804 Meter PostageINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03403172 JRNL AP AP - Accrual 03/20/2014 ACCRUAL ADMIN 1,775.00PR1607305-1 03-19-14 WASHINGTON COUNTY - OSU EXTENSION 14ER6T68 PR1607305 1,775.00

TOTAL METER POSTAGE 0.00 1,775.00

TOTAL MAILING SERVICES 0.00 1,863.45

62005 Local Call Charges





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60033 12 Month Regular Faculty0003405834 JRNL HR Payroll Expense 03/31/2014 03/24/2014 PAYROLL WASH 450.00

TOTAL 12 MONTH REGULAR FACULTY 0.00 450.00

TOTAL 12 MONTH REGULAR FACULTY 0.00 450.00


60233 Bnft-12 Mo Regular FacultyBN10000002 JRNL ALO UNIVERSITY BENEFIT RATE 1 04/02/2014 WASH 133.20

TOTAL BNFT-12 MO REGULAR FACULTY 0.00 133.20

TOTAL BENEFITS 12 MO REGULAR FACULTY 0.00 133.20









Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 500384 Washington Co Commissioner Program: 13315 Extension Educator--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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BALANCE FORWARD - EXPENSE 0.00

62001 Telephone Equip & ServiceINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03419341 JRNL AP AP - Accrual 03/31/2014 ACCRUAL COMM 110.009737 03-31-14 AMERICAN TELEPHONE TECHNOLOGIES, 14EE74TZ PR1521894 570174AA25 57017414AA 110.00

TOTAL TELEPHONE EQUIP & SERVICE 0.00 110.00





ENDING BALANCE - EXPENSE 0.00 110.00

ENDING BALANCE - EXPENSE WITH TRANSFERS OUT 0.00 110.00



Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 500384 Washington Co Commissioner Program: 15157 Admin--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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60044 Unclassified Regular>=50%0003405834 JRNL HR Payroll Expense 03/31/2014 03/24/2014 PAYROLL WASH 3,676.00



60055 Classified Regular>=50%0003405844 JRNL HR Payroll Expense 03/07/2014 03/24/2014 PAYROLL WASH 707.300003405851 JRNL HR Payroll Expense 03/21/2014 03/24/2014 PAYROLL WASH 707.46




60244 Bnft-Unclass Regular>=50%BN20000001 JRNL ALO UNIVERSITY BENEFIT RATE 2 04/02/2014 WASH 1,293.95

TOTAL BNFT-UNCLASS REGULAR>=50% 0.00 1,293.95

TOTAL BENEFITS ADMIN & PROFESSIONAL 0.00 1,293.95

60255 Bnft-Class Reg Sal/Hrly>=50%BN30000001 JRNL ALO UNIVERSITY BENEFIT RATE 3 04/02/2014 WASH 646.55

TOTAL BNFT-CLASS REG SAL/HRLY>=50% 0.00 646.55

TOTAL BENEFITS CLASSIFIED CIVIL SERV 0.00 646.55

TOTAL EMPLOYEE BENEFITS 0.00 1,940.50

TOTAL BENEFITS 0.00 1,940.50


AP03395348 JRNL AP AP - Accrual 03/13/2014 ACCRUAL WASHCD 100.80PR1597940-1 03-12-14 LUKSHIN,DARLENE A 14ER6M1E PR1597940 100.80





Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 500392 Washington Co-Econ Dev Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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AP03381882 JRNL AP AP - Accrual 03/03/2014 ACCRUAL CD 150.00PR1543433-1 02-28-14 WASHINGTON COUNTY - OSU EXTENSION 14ER6BSQ PR1543433 150.00


64441 Other RegistrationINVOICE ID INV DATE VENDOR NAME VCHR ID VCHR T#/PR# PO ID REQ ID VCHR AMOUNT

AP03410497 JRNL AP AP - Accrual 03/27/2014 ACCRUAL FH 30.00PR1611543-1 03-26-14 WASHINGTON COUNTY - OSU EXTENSION 14ER6ZQN PR1611543 30.00

TOTAL OTHER REGISTRATION 0.00 30.00

TOTAL OTHER EXPENDITURES 0.00 180.00








Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 500392 Washington Co-Econ Dev Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Accepted

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Accepted



















Accounting Period: 09Month Ending: 03/31/2014--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Org: 57017 Washington County Project: Fund: 501516 Washington Co. Parenting (FCS) Program: --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Account/ Posted User Research Budget Current Journal ID Class Src Journal Line Description Date Reference Defined Project Entries Rev/Exp ---------- ---- --- ------------------------------ -------- ---------- --------- --------------- --------------- ---------------


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Budgets

When people talk about budgets there are usually two things they are thinking of. One is a total which tells them what they started with so that they can estimate what they will end with.

The other type of budget is actually a summary of the revenue and expenses each month. These are grouped by a category such as personnel or supplies. We will start by looking at this type of budget.

Expense and Revenue Summary There are many ways to pull this type of information. Commonly people will pull this information from the Standard Monthly Report (7OS-90)

Monthly summary of expenses (90 report) For those that need a budget on a fiscal year, the system delivers the needed information, but those that need the information on a calendar or other fiscal year must pull then information out of the system. One way to do this is to pull the information off by hand from the 90 report. The format below is an example of how some present the information. The numbers that you pull are those in the yellow areas. A sample template can be found on the Business Office Website, click on forms, then on financial, then on county budget template.

You can pull the information from the report, under the ACTUAL column and choose the Period information for the month you are recording.

JAN FEB Account

Appropriations 40203

Other Revenue 40403 0.00

Program Revenue 41225 2000.00

TOTAL REVENUE $2000.00 $0.00 Educator Salaries/Benefits 67101

Other Wages & Salaries 60044-135 189.15

Other Benefits 60244-335 30.64 Total Salaries & Benefits $219.79 $0.00

A report like this would give you a snapshot of your activities and it would only take a few minutes a month to pull the information and put it into a spreadsheet.

Variance Report Another way to do this is to run an advanced eReport called a variance report which can pull two periods at a time. Examples: January and compare it to February, January this year and compare it to January last year or two full Calendar years at a time. The report is fast, usually just a couple of minutes and you can pull a large amount of information at one time for one clean summary sheet. We teach this in eReports Budget Training.

7 1/31/2009

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Budget planning and estimates There are really three main points to planning a budget and estimating where you will end up. On the surface those three things are simple but they are complex in their make-up and different for every office and type of budget. If you have something that is working for you already, keep up the good work, if not, use this guide as a place to start.

In any budget you need to know: 1. Your carryover (what you are starting with): Does this carryover in full or do you lose the money at the end of the term? 2. Expected Revenue: Will you get a new budget or are you just working from carryover. Start with last year’s income; Are you starting new programs which will generate

income? Are you ending any programs? When does this budget get applied? 3. Expected Expenses: Start with last year’s expenses; Are you starting new programs which will generate more expense? Are you ending any programs? Have you lost or

gained employees?

A B C D E Type of Budget

Example of Budget

Carryover Expected Revenue Expected Expense Calculated Ending Balance

Shared Funds

Most common: General Funds Release Time

EERA/Specialization

Release Time – Fund 550052, 017000

July – June Carryover allowed

New budgets quarterly

Take the “Total Budget” column from your 90 report for June and subtract your “Year to Date,

actual” expenses.

Take the estimated release time from any OSP projects for the previous

quarter. Your department gets 60% of that $.

Take the “Year to Date, Actual” expenses from last year from the 90 report and estimate any changes for

the next year.

=B+C-D

OSP Projects

FNP Project - 3 month or 9 month

No carryover New budgets per

project

No carryover is allowed on FNP projects, check the PI Portal for a continuing OSP projects.

See the “Budget” column of the PI Portal for total

revenue allocated.

Use the line item budgets to determine what you have to spend. Most OSP projects require that you stick with the line item. (ex. if you

have extra in travel you have to get permission to use it in personnel.)

It is usually estimated that your ending balance on the project will be

$0.00.

Owned Funds

Most common: Development

Grants & Contracts Commissioner

Development (gifts) July – June

Carryover allowed New $ from gifts

Take the carryover figure from the “Cash Balance” column on the 61 report from June.

Look at past gift trends on past 90 reports “Year to

Date Actual, Total Revenue” and add any

new initiatives for donors.

Look at the “Year to Date, actual, Total Expenses” column on the 90 report and update with any new or

ending projects.

=B+C-D

Owned Funds With

Program or Project Number

Most common:

Designated

General Unrestricted Fund –

July – June Carryover allowed

New $ from programs

June Reports: From the “Cash Balance” column on your 61 report, separate that total by how the money was allocated on your 90 report “Year To

Date, Actuals” Column.

Example: $10,000 ending cash balance 4-H Program – ($300) 4-H Camp - $5000 FCS - $2000 Ag - $2000 CD - $1300

Keep this and use it to reconcile next year.

Look at past trends on past 90 reports “Year to

Date Actual, Total Revenue” and add any new initiatives for each

program category

Look at past trends on past 90 reports “Year to Date Actual, Total

expenses” and update with any new or ending projects.

=B+C-D By program

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Certification and Retention

Purpose: This step ensures segregation of duties for reconciliation activity. It helps to ensure accuracy, inform all parties of current revenue and expenses and prevent fraudulent transactions. Method: Compile all of the items together from the previous five steps and place behind the Certification Form.

1. Detail Activity Report – Fund Exception Report 2. 3OS-61 report 3. 4OS-91 report 4. 7OS-90 report 5. OSP reconciliation documents 6. Other supporting documentation not filed elsewhere

Tools needed: eReports Reconciliation Certification Form

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eReports Reconciliation Certification Place one of these summaries in each month’s eReports reconciliation file. The file should be completed by the Reviewer and the Reconciler in the office.

Reconciliation File Contents 1. This certification sheet 2. Org/Fund Mismatch report (detail activity report from eReports) 3. 61 Report 4. 90 Report (Hand write the balances of fund number that you don’t own) 5. 91 Report

a. Check mark lines for documentation and accuracy b. Circle for Org/Fund Mismatches

Reconciliation Certification This page is the certification of reconciliation for ________________Extension Office. The steps of reconciliation were completed: Did someone use my fund (Org/Fund mismatch report)? Did I use someone’s fund? Did I find documentation for all lines of my reports? Is everything appearing on my report accurate? Am I within my expected budgets? Month and Year: ____________ I have reviewed the Standard Monthly Reports 3OS-61, 4OS-91 and 7OS-90 and have noted any errors or missing documentation. I have followed the guidelines provided by Extension for reconciliation for the Unit and Month listed above. Reconciler Signature and Date:____________________________________________ I have reviewed the reconciliation of the Standard Monthly Reports 3OS-61, 4OS-91 and 7OS-90 and have noted any errors or missing documentation. I have reviewed the backup documentation for all transactions. Reviewer Signature and Date:______________________________________________

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Certification and Retention

Retention: Use the University’s guidelines on retaining records. Financial Accounting Statements should be kept for four full years. Additional guidance on records retention schedules can be found here: http://cfaesfinance.osu.edu/resources

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http://cfaesfinance.osu.edu/resources

Filing and Records Retention Guidelines This guide is intended to help offices that struggle with finding a consistent and easy way to file and maintain records for CFAES Offices. There is no rule regarding filing systems for CFAES, this is just intended as a guide. If your office has a different way that is working for you, please continue to use that system.

Overriding requirements for Records Retention come from the University. Note: If you feel this guide differs in any way from the link above, follow the rules under the link. http://library.osu.edu/documents/records-management/general-schedule.pdf

This guide does not address personnel files or programmatic files. For suggestions on filing processes for those areas please contact those units directly or visit their websites for more information.

General Guidelines When in doubt – keep the paperwork. It is better to have something too long than to destroy something too early. As a general rule of thumb if you can’t find records retention or discard dates for your document keep it for 8-10 years and then destroy.

When in doubt – file by date. Most items should be filed by date. This creates an easy filing process for archiving (i.e. moving to boxes) and makes it easy when you are getting ready to destroy items that are past retention guidelines.

Don’t forget about the University Archives. The University has an Archives department which is in charge of documenting things that are of historical significance for the University. Most of the financial records you deal with wouldn’t fall into this category, but some of your programmatic records might. When in doubt Ask an Archivist. http://library.osu.edu/sites/archives/askanarchivist.php

Most records need to be destroyed. Most records require that you destroy them, i.e. shred them instead of just throwing away. Use the general schedule link above to find out what can be thrown away and what must be destroyed.

There is a FORM! Don’t forget the University has a form for everything, even getting rid of stuff. Once you have sorted through your files and are ready to destroy you should complete the Certificate of Records Destruction Form and then WAIT for them to reply that it is ok to destroy your items. They usually reply fairly quickly – within a week or two, but wait until you get the approval before moving forward. The form can be found here:

http://library.osu.edu/projects-initiatives/osu-records-management/university-archives-collecting-policy/records-destruction/

Categories Below is a list of the common fiscal items you may have in your office. Not all files will apply to every office. This is updated as of 2011. You should refer to the General Schedule for retention as we do NOT update this document on a regular basis and the schedules can change. When in doubt use the General Schedule. http://library.osu.edu/documents/records-management/general-schedule.pdf

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http://library.osu.edu/documents/records-management/general-schedule.pdf


http://library.osu.edu/sites/archives/askanarchivist.php




Item

University Description (where to find in general schedule)

Identifying Number or Document

Filing Recommendation Length to keep

• Bank Statements and Reconciliation

Banking Documentation Statements and copies of cancelled checks

Date of Bank Statement 4 full years

• Bounced Checks or Balance Due Accts

Bad Debt Documentation Copies of checks, registration info, etc.

Date of transaction 4 full years

• Budget files Budget planning file Spreadsheets, etc. By Year 2 years • Check & Receipt

Registers (the ledger for your checking account)

Register, Check Date 4 full years

• Copies of checks Deposit Number Not required. 1 year • Copies of Journals Journals/Ledgers, Annual Journal Number Journal Number 6 full years • Deposit Receipts Cash Register Tapes Deposit Number Date on Deposit 4 full years • eReports

Reconciliations Financial Accounting Statements

Report numbers: 3OS-61, 4OS-91, 7OS-90 Also keep the certification form & mismatch report

Month and Year 4 full years

• eRequest Procurement Documentation

Items scanned into eRequest PR # Date of eRequest 60 Days

• Grants and Contracts

Research Projects, Approved Contracts, General

Varies File by date and identifying number (i.e. project number)

Active + 8 years

• Contracts, Internal Contracts between 2 OSU departments

Date of Contract start File by date Active + 3 years

• Internal Order • Internal

Registration Documentation

• Internal eRequest

• 100w • (Inter-Departmental

Billing) • eRequest for internal

purchase

PR # 100w # Journal Entry #

Reconciliation Date The document number or the date that it appears on your eReports.

4 full years

• Inventory Records

Inventory Control Record Fixed Assets Machinery & Equipment Documentation

PIERRs, Non-Cap Logs & Forms for asset management

Date of report/transaction Active + 6 years

• Invoices (items we have paid to someone else)

• Telephone Records

• Accounts Payable Documentation and Invoices

Voucher # or Check # for checking accounts

Reconciliation Date The date that it appears on your eReports or the date of the check

4 full years

• Packing Slips Delivery Slips Invoice Number With original invoice or on eRequest

3 full years

• PCard Procurement Card (PCard) & Travel Card Documentation

PCard transaction forms and bank statements

Date on the transaction 4 full years

• PREP • Payment Requests

Reimbursement Documentation

Voucher ID Voucher ID 4 full years

• Purchase Orders/Requisitions

Purchase Orders (PO’s) No file needed if all on eRequest

PO Number or Requisition Number

PO number or the date of the PO

8 full years

• Receipts of Revenue Accounts Receivable Documentation

Invoice numbers, Receipt book numbers

Date on Receipt 4 full years

• Records Destruction Documentation

Records Destruction Documentation

Certificate of Records Destruction, Capitalized/Non Cap equip retirement forms

Date of destruction Indefinite

• Reports about use of Endowments

Endowment Fund Reports By Year 6 full years

• Travel • Mileage

Reimbursement Documentation

Voucher ID or Travel ID Voucher ID or Travel ID 4 full years

• eTravel Supporting Documentation

Items scanned into eTravel T # By T number 60 Days

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Other Considerations

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Yearly Calendar

January February March April

May June July August

September October November December

Request old PO’sto be closed

Enter eRequest to renew PO’s (Fiscal Yr)

Fund Maintenance Close unused Clean up negative Review inactive

Review records and make sure all corrections have been made

Review 1st & 2nd

Close reports. Pull budget

carryovers Request old PO’s

to be closed

Enter eRequest to renew PO’s (Calendar Year)

Download Reports after the fifth business day of the month Report your monthly sales tax figures by the 15th of the month PCard deadline is the second to last business day of the month

Goa

ls



Documentation

Accuracy Budget Certification

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University Systems for Reconciliation eReports http://ereports.osu.edu/ – Used to pull the financial statements necessary for reconciliation

eRequest http://erequest.osu.edu/ – For all eRequest submissions

View Invoices http://controller.osu.edu/viewinvoice/ViewInvoice.aspx - Used to access images of invoices entered

TAS http://tas.osu.edu/ - Used to access the GL Post by Dept Org report for reconciling donations

Uniprint https://uniprint.osu.edu/custserv/cpcequipment.aspx - For Cost per Copy copier billing documentation

Uniprint https://uniprint.osu.edu/custserv/pcmpreports.aspx - For desktop printers through Uniprint

eTravel http://etravel.osu.edu – For overnight travel or OSP travel submitting electronically

Mail Services https://receivingandmail.osu.edu/secure/reporting.aspx#reportform – For University mail expenses

Transportation https://secure.tp.ohio-state.edu/secure/vehicle_billing/default.aspx - For state car expenses

Units https://oam-awi.units.ohio-state.edu/dcs_login.html - For university phone expenses

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http://ereports.osu.edu/

http://erequest.osu.edu/

http://controller.osu.edu/viewinvoice/ViewInvoice.aspx

http://tas.osu.edu/


https://uniprint.osu.edu/custserv/pcmpreports.aspx

http://etravel.osu.edu/

https://receivingandmail.osu.edu/secure/reporting.aspx#reportform

https://secure.tp.ohio-state.edu/secure/vehicle_billing/default.aspx

https://oam-awi.units.ohio-state.edu/dcs_login.html

buxton.65

Typewritten Text

Click to add box header here• Click to add bulleted text right here• Click to add bulleted text right here• Click to add bulleted text right here

Assistance• OSU Carmen https://carmen.osu.edu

• GL 6 eReports• Business Office Policies and Procedures http://cfaesfinance.osu.edu/training

• Accounting at OSU• Accessing eReports• Reading eReports• Reconciling eReports• Budget eReports• Advanced eReports

• Business Office Financial Information• http://cfaesfinance.osu.edu/resources• Common and Full Account Number list• Program Value List

• Business Office Forms• http://cfaesfinance.osu.edu/forms

• Ereports Reconciliation Certification Form• Budget Template

• Business Office Representative: http://cfaesfinance.osu.edu/aboutus• Office of Sponsored Programs: http://osp.osu.edu/

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Documents

eReports Financial Reconciliation · number. The other three stay the same for everyone. B. Enter Funds: 060984,243169,247569, 291296,291384,301789, 302641,307724,311838, 313889,500384,500392,