Transcript SAM99 Session 1 - Overview Business Requirement • Section 7900 of the State Administrative Manual (SAM) requires state agencies to prepare a monthly reconciliation of •

SAM99
Session 1 - Overview
Business
Requirement
• Section 7900 of the State Administrative Manual
(SAM) requires state agencies to prepare a
monthly reconciliation of
• Receipts & Disbursements
• Budget Balances
to the State Controller’s Office records
2
SAM99 Primary
Functions
• The SAM99 is a tool that was created for the CSU to
meet State mandated reconciliation requirements by…
• Comparing Receipts and Disbursements processed at
the State Controller’s Office to Receipts and
Disbursements recorded by the Campus - R&D Recon
• Comparing Balances of funds available at the State
Controller’s Office to Budget Balance Available on
Campus records – BBA Recon
3
Primary FunctionsIllustrated
• Sample Campus Transaction Activity…
4
Primary FunctionsIllustrated
• SAM 6 Presentation of Activity…
Balance = Budget – (Actuals + Encumb)
5
Primary FunctionsIllustrated
• Trial Balance Presentation of Activity…
$200 Vendor
Payments
processed
through SCO
Claims
6
Primary FunctionsIllustrated
• Sample SAM99 with Sample Activity
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and
"Balance" for Campus Accrual Basis activity
Account Balance SCO
Receipts/
Disbursements
$
200.00
Balance
$ (800.00)
Reverse: Agency PY Accruals
$
$
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
(100.00)
(120.00)
436.00
216.00
Net Expenditures (SCO Adjusted)
$
416.00
-
Unexpended Balance (SCO Adjusted)
-
$ (100.00)
$ (120.00)
$ 436.00
$ 216.00
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense
activity
Campus Records
Revenue
Expense
Equity
Total Campus Records
$
$
416.00
$
416.00
$
584.00
Warnings:
Campus Records total does not equal expenditures
Calculated unexpended balance does not = Campus
records total balance
7
Primary FunctionsIllustrated
• SAM99 Relationship to SAM6
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and
"Balance" for Campus Accrual Basis activity
Account Balance SCO
Receipts/
Disbursements
$
200.00
Balance
$ (800.00)
Reverse: Agency PY Accruals
$
$
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
(100.00)
(120.00)
436.00
216.00
Net Expenditures (SCO Adjusted)
$
416.00
-
Unexpended Balance (SCO Adjusted)
-
$ (100.00)
$ (120.00)
$ 436.00
$ 216.00
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense
activity
Campus Records
Revenue
Expense
Equity
Total Campus Records
416.00
$
416.00
$
584.00
SAM 6
Actuals Encumbance
$ 416.00 $
-
Warnings:
Campus Records total does not equal expenditures
Calculated unexpended balance does not = Campus
records total balance
Budget
$ 1,000.00
$
$
Balance
$ 584.00
8
Primary FunctionsIllustrated
• SAM99 Relationship to Trial Balance
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and
"Balance" for Campus Accrual Basis activity
Account Balance SCO
Receipts/
Disbursements
$
200.00
Balance
$ (800.00)
Reverse: Agency PY Accruals
$
$
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
(100.00)
(120.00)
436.00
216.00
Net Expenditures (SCO Adjusted)
$
416.00
-
Unexpended Balance (SCO Adjusted)
-
$ (100.00)
$ (120.00)
$ 436.00
$ 216.00
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense
activity
Campus Records
Revenue
Expense
Equity
Total Campus Records
$
$
416.00
$
416.00
$
584.00
Warnings:
Campus Records total does not equal expenditures
Calculated unexpended balance does not = Campus
records total balance
9
Orientation with
SAM99 Layout
Top Right Section: Adjusts the SCO Cash Basis "Receipts & Disbursement" and
"Balance" for Campus Accrual Basis activity
Account Balance SCO
Receipts/
Disbursements
$
200.00
Balance
$ (800.00)
Reverse: Agency PY Accruals
$
$
Apply Agency CY Accruals (Campus Books)
Cash
Accounts Receivable
Accounts Payable
Total Agency CY Accruals (Campus Books)
$
$
$
$
(100.00)
(120.00)
436.00
216.00
Net Expenditures (SCO Adjusted)
$
416.00
-
Unexpended Balance (SCO Adjusted)
Top
Section
-
$ (100.00)
$ (120.00)
$ 436.00
$ 216.00
Bottom
Section
$ (584.00)
Bottom Right Section: Reports Campus Accrual Basis Revenue and Expense
activity
Campus Records
Revenue
Expense
Equity
Total Campus Records
$
$
416.00
$
416.00
$
584.00
Warnings:
Campus Records total does not equal expenditures
Calculated unexpended balance does not = Campus
records total balance
10
www.calstate.edu
11
SAM99
Session 2 – Errors and Meaning
SAM99 Primary
Functions
• Simply stated, the SAM99 brings together SCO Records
and Campus Records to compare…
• Receipts and Disbursements
• Balances of Funds Available
• To enable campuses to meet SAM Section 7900
Business Requirements
13
SAM99 Primary
Functions
• SCO Records - Receipts, Disbursements and Balance Available
as displayed on the Tab Run
Receipts
Disbursements
Year to Date
Activity
BBA
14
SAM99 Primary Functions
Recon
SCO and Campus Records Compared
R&D Recon & BBA Recon
SCO R&D and BBA
Same as Tab Run
SCO R&D and BBA Adj
by Campus Accruals
Campus R&D and BBA
Displayed on SAM99
15
Transaction Flow and
Overview
• Today’s World - Campus R&D Transactions
processed at the State Controller’s Office (SCO)
include…
•
•
•
•
Claims
Payroll
Plans of Financial Adjustment
Controller’s Transfer
16
Transaction Flow and
Overview
• Typical flow of Transactions processed at the SCO
of the Game -
- The Rules
• Campus Records R&D Transaction
• Campus offsets R&D Transaction with an Accrual
• Campus submits Transaction to the SCO
• When the SCO processes R&D Transaction…
• Campus clears Accrual against Fund Balance Clearing
17
What is Fund Balance Clearing?
• Used to record receipts and disbursements on the
campus records that flow thru the State Controller
• Transactions in governmental funds flow thru the SCO
• The year to date activity in Fund Balance Clearing on the
campus records must equal the year to date amount on
the SAM99 Tape for SCO Receipts and Disbursements.
• Any differences are reported by the SAM99 in the warning
message “Campus Records Total does not equal
Expenditures”
18
Fund Balance Clearing
• For any funds managed at the State Controller,
where the campus submits claims, PFA’s, payroll,
etc, the campus must post these transactions to
Fund Balance Clearing
• FIRMS Object 305022
• State GL 5570
19
Summary
• In other words, the difference in the campus
records current year activity amount in Fund
Balance Clearing and the amount on the SAM99
Monthly File for SCO Receipts and
Disbursements equals the out of balance amount
on the expenditure warning message.
20
SAM99 Warning
Messages
• When adjusted SCO Receipts/Disbursements does not equal the
campus Receipts/Disbursements, the SAM99 prints a Warning and
calculates the difference
• WARNING: Campus Records Total does not Equal Expenditures
Difference is $
• When the adjusted SCO Balance does not equal the campus BBA
amount, the SAM99 prints a Warning and calculates the difference
• WARNING: Calculated Unexpended Balance does not Equal
Campus Records Total Balance Difference is $
21
SAM99 Warning
Messages
• “Campus Records Total does not Equal Expenditures”
• This warning is associated with the first reconciliation
requirement from SAM 7900…
• The reconciliation of total Receipts/Disbursements on
campus books to total Receipts/Disbursements processed by
the SCO, adjusted by campus Assets and Liabilities – also
referred to as “Accruals”
• Year to date R&D activity on the Controller’s books is
compared to year to date R&D activity on the campus books
22
SAM99 Warning
Messages
• “Calculated Unexpended Balance does not equal
Campus Records Total Balance”
• This warning is associated with the second reconciliation
requirement from SAM 7900…
• The State Controller’s Balance adjusted by campus Assets
and Liabilities (Accruals) is compared to campus Budget
Balance Available - Campus Budget Balance Forward
adjusted by current year Receipts Disbursements and Encs
• The balance of funds remaining on the Controller’s books is
compared to the balance of funds remaining on the campus
books
23
SAM99 Warning
Messages
• The Receipts/Disbursements warning is the result of an issue related
to R&D Transactions
• When there is a warning for R&D, there will be a warning for BBA
• Reason: BBA is a calculation that is impacted by R&D
transactions
• Usually, you receive both messages for the same dollar amount
24
SAM99 Warning
Messages
R & D Presentation
SCO Total
R&D
Campus
Assets &
Liabilities
Expenditure
Warning
Adjusted
SCO Total
R&D
Campus
total R&D
25
SAM99 Warning
Messages
• When you receive a Receipts/Disbursements warning, find out…
• Was the Receipt/Disbursement recorded in the wrong fund?
• If so, reclassify it to the correct fund
• Was the Receipt/Disbursement recorded in the correct fund?
• If so, clear the Accrual against FBC
• If not, record the Receipt/Disbursement against FBC
• When the R&D and BBA warnings are for the same $ amount, an Actuals
Journal will resolve both warnings
• BBA is a calculation that is impacted by R&D transaction
26
SAM99 Warning
Messages
R&D Example…
• Campus Receives Cash
• Debit Cash
Credit Revenue
• Campus Remits Cash to the SCO
• Debit Remit in Transit
Credit Cash
• SCO Posts Cash Remitted – Campus Does Not
• Out of Balance Situation is created for R&D
• Warning is generated on SAM99
• Actuals JE Needed: Clear the Accrual against FBC
• Debit Fund Bal Clear
Credit Remit in Transit
27
SAM99 Warning
Messages
R&D Example…
• Disbursement was not recorded on campus books
• SCO posts AD NOAT - Campus Does Not
• Out of Balance Situation is created for R&D
• Warning is generated on SAM99
• Actuals JE Needed: Record Disbursement directly against FBC
• Debit Expense
Credit FBC
28
SAM99 Warning
Messages
• Review… One of the primary functions of the SAM99 is to reconcile
Campus Receipts/Disbursements activity with
Receipts/Disbursements processed by the SCO
• Campuses initiate R&D transactions and make Fund Balance
Clearing entries when the SCO processes them
• For the SAM99, campus transactions that flow thru the SCO begin
with R&D and end with Fund Balance Clearing
29
SAM99 Warning
Messages
SCO Bal
BBA Presentation
Available
Campus
Assets &
Liabilities
Adjusted
SCO BBA
BBA Warning
Campus
BBA
30
SAM99 Warning
Messages
• If you receive a BBA warning only, there is a difference between
campus and SCO recorded Budget Balance amounts
• Remedy… Query the LEDGER_BUDG table to review campus
budget entries and identify differences with the SCO
• Work closely with your Budget Office to review the issue
• As appropriate, clear the difference with a Budget Journal
31
SAM99 Warning
Messages
• Common sources of BBA differences include:
• Not posting beginning net Budget balances
• Not posting an Allocation Order or posting it for a different
amount or to a period different from the SCO
• Not cross posting a remittance
• Not posting special budget entries for funds that roll
Project to Date Receipts and Disbursements
32
SAM99 Warning
Messages
• If you receive R&D and BBA messages for different dollar amounts, it
is the result of a combination of the previously mentioned scenarios
• Remedy… Correct each type of error individually using queries and
Journals to resolve the issues
• Start with the suggested approach for the R&D error message
• This strategy resolves all of the R&D difference, part of the BBA
difference and identifies the remaining BBA amount clearly
33
SAM99 Business
Process
•
Campus Total G/L Amounts does not Balance to
Campus Total Receipts
•
•
This is a SAM99 Technical Issue, not an Accounting
Issue
This indicates that your campus Trial Balance is out of
balance at the SCO Account Level
• This error should be accompanied by an out of balance
condition on your SAM07 also
• The most likely cause of this type of error is a bad AAT
key mapping
34
SAM99 Business
Process
“Campus Total G/L Amounts does not Balance to
Campus Total Receipts”
o Campus Account mapped to FIRMS Object
Category Value
 CSU_AAT_XLAT
 CSU_AAT_TBL




Join these tables by CSU_FIRMS_OBJ_CD field
Don’t Join on EFFDT, set to Current Date
Select ACCOUNT from CSU_AAT_XLAT
Where CSU_SCO_GL_ACCT from CSU_AAT_TBL Is
equal to “00000000” or Is Null
35
SCO Account Structure
• Four common elements in SCO structure
•
•
•
•
SCO Fund
0001
SCO Subfund
000
Year of Enactment 2005
SCO Apprn Ref
001
36
SCO Account Types
• SCO Account type drives the other descriptive
elements needed to identify a balance at the
SCO.
• There are two kinds of SCO Account types: Detail
and Summary.
• SCO Account types are used to pull data for
comparison on the SAM99.
37
SCO Account Types
Values and What they Mean…
• Detail SCO Account Types
•
•
•
•
D – Disbursing Account
F – Appropriated Reimbursements Account
T – CO only – (Transfer)
R – Revenue Account
• Summary SCO Account Types
• C – A summarization of D, F and T account types for an
appropriation.
• Q – The summarization of R account types.
38
SAM99 Reconciliation
Level
• The SAM99 process produces a page for all levels for
all funds.
• Shaded column in the display on the next slide shows
published reconciliation levels for each fund
Know your reconciliation levels – some pages
produced can be used as a reference but do not need
to be reconciled.
39
SAM99 Reconciliation Level
40
www.calstate.edu
41
SAM99
Session 3 – Transactions and Reconciliation
SAM99 Monthly File (Tape)
• SCO provides a file twice a month that contains an
electronic version of the tab run
• Notification sent to campus
• Download (FTP) from Teale data center
• SCO file is loaded into a Peoplesoft table using the SAM99
Tape Load process
• Summary data from table used to populate the “Account
Balances per SCO Records” line on Sam99
43
SAM99 Report & SAM99 Tape
44
SAM99 Accrual File (Tape)
• Electronic file from the SCO transmitted once every fiscal
year, usually in late April or early May.
• File contains the summary accrual the SCO booked for
each appropriated fund
• Based on data transmitted from each CSU Agency
• May contain adjustments made by SCO
• Once the Accrual Tape is loaded use accrual reversal
tape check box on SAM99 run control
45
SAM99 Accrual Tape & SAM99
Until the Accrual Tape arrives from the
SCO, an amount on this line is calculated
from the records in period 0 of your ledger.
The Accrual Reversal check box on the run
control tells the program to pull the data
for this line from the SCO data rather than
your ledgers for appropriated funds.
46
Review
Transactions
• Manage the R&D and BBA Recons by reviewing
transactions as they flow from Campus to the SCO
• To prepare for year end, Review Transactions routinely as
the Fiscal Year progresses - Daily, Weekly and Monthly
• Campus Transaction Review
• SCO Transaction Review
47
Review Transactions
• Campus Transaction Review
• Keep in mind… Campuses recognize the SCO has
processed an R&D transaction by making an entry to Fund
Balance Clearing on campus books
• The review of Campus FBC Transactions can be facilitated
by:
• Creating Unique Campus Accounts that map to Fund
Balance Clearing
• Querying Journal Lines for FBC Object Code 305022 to
ensure that campus books remain current with SCO
transactions
• Using Journal Sources to isolate specific types of
transactions that flow thru the SCO
48
Review Transactions
• SCO Transaction Review
• SCO Transactions can be reviewed by:
• Printing SCO Journals from ViewDirect
• Viewing transactions through CIRS/SCO online
ACL Account detail
• Analyzing transactions by querying the
CSU_SAM99_TAPE table after loading the SCO
Monthly Tapes at mid month and at month end
• Printing the Tab Run provided to campuses each
month from ViewDirect
49
Review Transactions
• The State Controller uses Transaction Codes to summarize and
identify different types of entries
• SCO entries are formatted to include a posting date,
Transaction Code, posting reference and dollar amount
• Transaction Codes can be seen on the Tab Run,
ViewDirect, CIRS/ACL Account Detail
• The CSU_SAM99_TAPE table captures Transaction
Codes
50
Review Transactions Tab Run
SCO Transaction Codes displayed on Tab Run
51
Review Transactions
- CIRS/ACL Acct Detail
52
Review Transactions –
CSU_SAM99_TAPE
53
Review
Transactions
Common SCO Transaction Codes
•
•
•
•
•
•
•
•
•
•
•
23 – Budget/Adjustment – Cross Post
24 – Budget/Adjustment – AO’s
33 – Cancelled Warrant
35 – Journal Entry – transmittal
36 – Journal Entry (PFA)
37 – Payroll Clearance
38 – Payroll Accounts Receivable
39 – No Warrant Transfer (Prison Industry/DGS)
47 – Cash Remittance
49 – Claim Schedule Reversal/Void
50 – Claim Schedule
54
Peoplesoft Tables
• Table populated by SAM99 Tape load =
CSU_SAM99_Tape
• Monthly data tape type = M
• Accrual data tape type = A
• SCO Balance Type
• B – Beginning of the period calculated total
• D – Detail Postings
• E – End of the period calculated total
 SCO
Balance Types B & E do not have Transaction Codes
• To see campus funds with SCO values =
CSU_FNAT_ALL_V1
55
Review Transactions
• Strategy: Bridge the gap between detail and summary by breaking the
SAM99 recon down into manageable components
• Position yourself well for Year End
• Associate SCO Transaction Codes with PeopleSoft Fund
Balance Clearing Activity (TC-XX = 3058xx)
• Query campus FBC Journal Lines and tie campus activity to
R&D transactions processed by the SCO
• Review transactions routinely as they flow from Campus to the
SCO
56
Manage Reconciling
Factors
• When activity recorded in FBC on campus books does
not match the amount of SCO Receipts and
Disbursements on the SAM99, campuses must identify
and resolve the Reconciling Factors that comprise the
difference
• Correction Required
• Timing Difference
• Year End – No Timing Differences
57
Manage Reconciling
Factors
• Correction Required
• Certain Reconciling Factors require immediate correction
• PFA coded inaccurately
• Claim booked against the wrong fund
• Transaction for another agency charged to yours
• Campuses should work with the SCO to resolve these
issues promptly
58
Manage Reconciling
Factors
•
During the year, campuses are required to Reconcile the
SAM99
 Identify all differences between campus and SCO
records - i.e. Reconciling Factors
 Manage their clearance
•
Reconciling factors are often the result of a “timing
difference” between the posting of transactions on
campus records and the SCO’s
59
Manage Reconciling
Factors
• Creating Efficiency can cause a Timing Difference – Example…
• Claims entries post directly to FBC and create Reconciling
Factors every month - Journal DR: Exp CR: FBC
• Claims entries can be identified easily by using a campus
specific FBC account – 3058xx (same as SCO TC-50)
• These factors clear with the processing of the claim by the State
Controller
• Result: SAM99 has out of Balance Warnings, but it is
Reconciled
• It’s all about Managing the Reconciliation and Timing Differences
throughout the Fiscal Year
60
Manage Reconciling
Factors
• Year End – No Timing Differences
 During the year, campuses are required to Reconcile the
SAM99
 Identify differences between campus and SCO records
 Manage their clearance
 At year end, campuses are required to Balance the
SAM99
 Eliminate all Reconciling Factors
 Accrue all Timing Differences
 Campus books must match the SCO’s at June 30
61
Suggested Reconciliation Format
• When reviewing SAM99 Warnings, it’s not always clear
what actions need to be taken to resolve Reconciling
Factors
• Formatting your reconciliation can help
• To Reconcile, campuses should know…
• Each individual component of a Warning Message
• How each message will be resolved
• Who will resolve it
62
Suggested Reconciliation Format
• Sample Warning
63
Suggested Reconciliation Format
• Suggested Reconciliation Format
64
www.calstate.edu
65
SAM99
Session 4 – Year End Submission
Summary
• The SAM99 is a CSU mod that enables campuses to meet state
reconciliation requirements detailed in SAM Section 7900
• R&D and BBA
• Campuses initiate R&D transactions, post them at a Detail Level for Campus
Customers, and submit them to the SCO
• Campuses acknowledge that the SCO has processed their transactions by
making Fund Balance Clearing entries
• Therefore…
• Every SCO and FBC entry represents a campus R&D transaction at a
summary level and can be tied to a detailed Source Document
67
Summary
• Strategy: Break the SAM99 Recon down into manageable
components
• Use PeopleSoft functionality to tie campus FBC entries to SCO
activity
• Campus specific FBC accounts
• Journal Sources
• Query
• Review transactions routinely as they progress from R&D to FBC
• Reconcile Monthly – Display Reconciling Factors
• Clear Reconciling Factors promptly
• Accrue Timing Differences at Year End
68
Create Year End SAM
99 File
• Create your year end file when your June SAM99
matches SCO records
• Be sure that….
• SCO Accrual Reversal File has been loaded, run and
reviewed since April close
• Reconciling Factors Eliminated
• Timing Differences Accrued
• CMP Business Unit = CSU Business Unit
69
Create Year End SAM
99 File
• PeopleSoft will create a file that contains data for your Campus
Governmental Funds
• On the SAM99 Run Control, be sure “Accrual Reversal” and “Year
End File” options are checked
• Designate the Data Center destination where your file will be FTP’d
and Name the File
70
Create Year End SAM
99 File
71
Create Year End SAM
99 File
• When you submit your file…
• Make sure the CO has signed off on your FIRMS
submission and Business Units and Ledgers are in Synch
• Use the SCO naming convention for your file
FISCAL.MMDDYYA.AGYACR
• FTP your SAM99 file to the SCO for final review of the
year’s activity
• Send email notification to the appropriate authorities
72
www.calstate.edu
73