Common Terminology

Back-End Splits performs the funding source calculations by generating charge transactions and records the accounting codes and the funding participation information to execute Back-end Split. This occurs during the periodic offline Reimbursement processing instead of at the point of transaction entry. Back-end Split generates charge transactions to execute Back-end Split online and updates the Back-end Split Charges bucket in the Reimbursable Budget structure.

The BFY FES feature available through Cost Accounting can change the BFY at the posting line level from what was on the accounting line so that budget dollars are used in a FIFO basis.

Front-End Split performs the funding source calculations for expenditures at the point of transaction entry. Front-end Split adjusts the input transaction to infer and record the accounting codes and the funding participation information at the time of entry. You can optionally determine use of Front-end Split (FES) by selecting the FES split option individually for each Major Program.

There are three separate means of funding control whereby agreed upon limits of funding are edited against by reimbursement budget transactions awarding spending authority to Funding Lines. These can be used separately or in conjunction with each other: Funding Source Control, Funding Group Control, and Funding Allocation Control.

The Funding Source Control page allows you to define an award limit by Funding Year, Department, Region and a Funding Source. That source can be a Federal Appropriation Number, single Debt ID representing a bond issue, or any other means of funding entered as Other Funding Source on a Funding Line.

The Funding Group Control page allows you to define an award limit by Funding Year, Department, and Funding Group. A group is a collection of individual funding sources.

The Funding Allocation Control page allows you to define an award limit by Funding Year, Department, and Funding Allocation ID. An allocation is a collection of individual funding sources.

The Funding Profile table allows you to establish a high-level code that captures the billing characteristics of an expenditure (for example, standard billing, administrative costs, and ineligible). It identifies funding relationships within Major Program.

Funding Priorities are "children" to the Funding Profile, and define one or more sequential billing ceilings according to the agreements with funding sources. It specifies the "stages" of billing for a Funding Profile. Priorities are defined in sequential, numerical order to ensure proper progression through the agreements.

A Funding Line is the third level of funding structure, defining information related to each internal or external funding participant within the associated funding agreement. Line numbers are sequentially assigned by the application. For internal funding sources that belong to a different department from that of the Major Program, a fourth level of funding structure is used to capture additional information called Internal Buyer Funding Line.

The Funding Split Log stores information about how a transaction was split, and provides the detail needed to back out the transaction’s original reimbursement postings. This information is available for each transaction that has been processed and selected by the Reimbursement Selection and Calculation process, regardless if the transaction was front-end split, or will be back-end split.

Defines the high level initiative under which funds are received and identifies global characteristics for all programs defined beneath.

For certain grants and projects, a certain percentage of direct costs can be used to create overhead charges that are not financial in nature, but can be billed to one or more funding sources for reimbursement.

This COA is an optional breakout of Program for tracking and/or budgeting purposes. Phases are first defined by Department apart from any Program. Then with each Program that will used Phases, those Phases that will be used are defined to that Program with many attributes extended from Program to that level of combination.

Defines the breakdown of Major Program based on budgeting, reporting and/or Chart of Accounts inference requirements.

The Program Period, when used, is the fiscal reporting period, typically the fiscal year, of the funding source that must be tracked for proper reporting and budgeting. It establishes your entity’s official reporting periods (for example, Federal Fiscal Year) under each Major Program.

There are four such budget structures delivered with CGI Advantage that contain the funding structure chart of account elements of Funding Profile, Funding Priority, and Funding Line. These structures track both spending and revenues along with a unique budget amount called Awarded. Their primary use is not to issue budget control errors (although that is possible) but to control the splitting of costs incurred out to the defined funding sources for those costs.

Structure 39 – Contains Program Period thus is used primarily for grants.

Structure 40 – Contains Phase thus is used primarily for projects.

Structure 88 – A level above 39 and 40 contains just Program and is used either for grants or projects.

Structure 79 – A level above 88 contains Task Order and used either for grants or projects.

This process is the primary one for Cost Accounting whereby funding sources provide the reimbursement of agreed upon funding for grants and projects. The setup is across multiple reference pages both inside and outside of Cost Accounting and the process is automated by a series of system processes.