POLÍTICA

DeÞning Burdens for Grant Activities

Grant Management uses activities as its base. You can use Project Accounting’s burdens functionality to generate fringe or facilities and administration (F&A) costs.

This chapter explains the basics of burdens in Lawson Project Accounting. For more information about burdens, seeProject Accounting User Guide.

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

Concepts in this Chapter

TIP To skip directly

to the procedures, see "Procedures in this Chapter" on page 58.

The following concepts provide background and conceptual information for the procedures within this chapter.

• "What Are Burdens?" on page 55 • "What Is a Burden Code?" on page 56

What Are Burdens?

Burdens are transactions that are created automatically to capture overhead, fringe beneÞts or other indirect costs associated with cost transactions you post in Project Accounting. Burdens provide a more accurate reßection of actual business costs for a given activity.

Burdens are calculated during Activity Posting (AC190). When you run Activity Posting (AC190), the system determines which transactions in the batch are eligible for burdens. Burdens are calculated according to burden parameters you deÞne, and a new burden transaction is created for each eligible cost transaction. The following illustration shows how burdens are calculated during activity posting using source transactions and burden setup parameters.

Figure 6. Illustration: Burden calculation

Source Transactions

Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction

Pool of Eligible Transactions

Transaction Transaction Transaction

Burden Code and Pool Parameters

*

BurdenRate

Burden Transactions

Burden Burden Burden Transaction Transaction Transaction

End Result

Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction Transaction

Burden Burden Burden Transaction Transaction Transaction

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

What Is a Burden Code?

Once a transaction is identiÞed as being subject to burden processing, the system looks for the speciÞc burden code that has been assigned to the activity and account category in the transaction. A burden code identiÞes the speciÞc burden cost you want to calculate, such as General and Administrative Overhead, Fringe BeneÞts and so on. You can calculate multiple burdens from a single source transaction. If you do calculate multiple burdens, you can deÞne steps to include burden transactions in subsequent burden calculations.

Burden Code Assignment

Burden assignments identify the valid burden codes for a given activity group, posting activity or account category, and are deÞned on Burden Assignment (AC61). If no burden code is assigned to the activity group or activity in the transaction, it is not eligible for burden calculation. If one or more burden codes are found, the transaction is eligible for burden calculation.

When you assign burden codes, you indicate the speciÞc set of criteria you want to associate with a burden code. These criteria are identiÞed by a pool number and are referred to as the pool driver values.

What is a Driver Type?

As part of deÞning a burden code, you select the driver type for the burden code. The driver type identiÞes the components in the source transaction on which the burden calculation will be based. The following table shows driver type options and how they affect transaction eligibility.

For Driver Type Transaction eligibility is based on

Work company and accounting unit The company and accounting unit in the source transaction

Employee company and accounting unit

The company and accounting unit associated with the employee in the source transaction (deÞned in the employee record in Lawson Human Resources)

Activity company and accounting unit

The company and accounting unit associated with the activity in the source transaction (deÞned in Activity (AC10))

Activity The activity in the source transaction Account category The account category in the source

transaction

Employee The employee in the source transaction

Salary class The salary class associated with the employee in the source transaction (deÞned in the employee record in Lawson Human Resources) Job Code The job code in the source

transaction (job code must be established as a transaction attribute)

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

Procedures in this Chapter

Use the following procedures to set up burdens for Grant Management in Project Accounting.

• "DeÞning a Burden Code" on page 58 • "DeÞning a Burden Rate" on page 61 • "Assigning Burden Codes" on page 62

DeÞning a Burden Code

A burden code identiÞes the burden costs you want to calculate, such as various types of General and Administrative Overhead, Fringe BeneÞts, and so on. You can calculate multiple burdens from a single source transaction, and you can set up as many burden codes as you need. Use this procedure to deÞne a burden code.

Need More Details? Check out the following concepts: • "What Are Burdens?" on page 55

• "What Is a Burden Code?" on page 56

STEPS

To deÞne a burden code

1. Access Burden Codes (AC60.1).

2. DeÞne each burden code you need. Consider the followingÞelds.

Burden Code Type a name (up toÞve characters long) for the burden code.

Description Type a description for the burden code.

Post to Acct Cat Select the account category to which you want to post burden transactions created for the burden code. The activity in each burden transaction comes from the source transaction used to calculate the burden.

TIP Use one or more separate burden account categories to help make analysis and reconciliation easier.

3. Optional. Identify step parameters to determine the order in which burdens are calculated. Consider the followingÞelds.

Step Type a step number to let burden transactions be potential source transactions for subsequent burden calculations during Activity Posting (AC190). For example, burdens calculated for Step 1 burden codes can be potential source transactions for burden codes that are assigned Step 2. Burdens calculated for Step 1 and Step 2 burden codes can be potential source transactions for Step 3 burden codes, and so on. You can assign the same step to multiple burden codes.

If you leave the stepÞeld blank, burden transactions created for the burden code are not eligible for subsequent burden calculations.

NOTEIf you do not want to calculate burden on burdens, do not assign steps to any burden codes.

Step Var ThisÞeld lets you apply burden calculation deviations. The default is blank, which provides no deviations from the burden step calculation order. You can also select:

• Stand Alone to prevent the burden code from being considered in subsequent burden calculations.

• Applies Only To Burden to identify speciÞc burdens as the exclusive source transactions for the burden code. This excludes original cost transactions, as well as any burdens for codes other than the one you specify, from the potential source transactions. If you select this option, complete the Burden Code Þeld.

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

Burden Code If you selected Applies only to Burden in the Step VarÞeld, select a burden code to identify burdens that are potential source transactions for the burden code.

NOTE Driver types involving the employee- related information presume an employee will be present in the transaction. If the transaction does not contain an employee, it will not be eligible for burden.

4. Select a driver type in the Driver TypeÞeld to identify the transaction components that make a transaction eligible for burden calculation. Driver types also determine how you deÞne burden pools and burden rates.

For Driver Type Transaction eligibility is based on

Work company and accounting unit

The company and accounting unit in the source transaction.

Employee company and accounting unit

The default company and accounting unit for the employee in the source transaction. The employee’s default company and accounting unit are deÞned on Employee (HR11.1).

Activity company and accounting unit

The default company and accounting unit for the activity in the source transaction. The activity’s default company and accounting unit are deÞned on Activity (AC10).

Activity The activity in the source transaction.

Account category The account category in the source transaction.

Employee The employee in the source transaction.

Salary class The salary class associated with the employee in the transaction. The salary class for an employee is deÞned on Employee (HR11.1). Job Code The job code in the source

transaction. The job code must be established as an activity transaction attribute.

NOTE General Ledger postings for off-set burden transactions are summarized.

5. If you want to create off-set burden transactions in Project Accounting or General Ledger, choose the More button to access Additional Information (AC60.2). Use this subform to deÞne information for off-set burden transactions. Consider the followingÞelds.

GL Information To create General Ledger burden transactions using the company and accounting unit in the source transactions, select an account and subaccount.

To create General Ledger burden transactions using a different company and accounting unit than the activity burden transactions, select a GL Code that identiÞes the company, accounting unit, account, and subaccount.

Activity Off-Set To create a balanced entry for burdens in Project Accounting, select the activity and account category you want in the off-set (contra) burden transactions.

GL Off-Set Information

To create General Ledger burden off-set transactions using the company and accounting unit in the source transactions, select an account and subaccount.

To create General Ledger burden off-set transactions using a different company and accounting unit than the activity burden transactions, select a GL Code that identiÞes the company, accounting unit, account, and subaccount.

Related Reports and Inquiries

To Use

List burden codes Burden Code Listing (AC260)

DeÞning a Burden Rate

Burden pool rates are percentages you identify for a given burden code and burden pool. During burden calculation, the amount in the source transaction is multiplied by this percentage to determine the amount of the burden transaction. Use this procedure to assign burden rates to burden pools.

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

STOP DeÞne burden codes, burden pools, and burden types before you deÞne burden rates.

STEPS

To assign a burden rate

1. Access Burden Pool Rate (AC63.1).

2. Select the burden code and pool number combination for which you want to deÞne rates.

3. In the TypeÞeld, select the burden type for which you want to deÞne rates: Cost, Revenue, or a user-deÞned type.

NOTE DeÞne billing burden rates using Pool Burden Rates (BR04.1).

4. DeÞne burden rates for the burden code and pool. You can have multiple rates with different effective dates. Consider the followingÞelds.

Effective Date Type the date the burden rate is effective. During Activity Posting (AC190), this rate is applied to eligible transactions with transaction dates or post dates on or after the effective date (but before subsequent effective dates).

Transaction dates or post dates is determined by the DateÞeld on Activity Group (AC00.1).

Entered Date Type the date the burden rate was entered.

Rate Type the burden rate. For 7.5%, enter 7.50.

Status Select the burden status. Active defaults.

Related Reports and Inquiries

To Use

List provisional rates deÞned on Burden Pool Rates (AC63.1)

Provisional Rate Listing (AC263)

Assigning Burden Codes

Use this procedure to assign burden codes and pools to activities and account categories. When you run Activity Posting (AC190), burden calculations are triggered by the burden codes and pools assigned to the activity and account category in the transactions that are being posted.

STOP Before you assign burden codes, complete activity and account category set up tasks, and deÞne burden codes and pools.

Need More Details? Check out the following concepts: • "What Is a Burden Code?" on page 56

STEPS

To assign burden codes

1. Access Burden Code Assignment (AC61.1).

2. Select the account category to which you are assigning burden codes. Consider the followingÞelds.

Activity Group or Posting Activity

Select the activity group or activity to which you want to assign burden codes.

Account Category Select the account category to which you want to assign burden codes.

3. Assign burden codes and pools. You can assign multiple burden code and pool combinations. Consider the followingÞelds.

Burden Code Select the burden code you want to trigger for transactions containing the activity and account category you selected in the header of this form.

Pool Number Select the pool number that represents the burden pool driver values and rates you want to apply during burden calculations.

Related Reports and Inquiries

To Use

List burden assignments Burden Assignment Listing (AC261)

Grant Management User Guide Chapter 3 DeÞning Burdens for Grant Activities

Chapter 4

DeÞning Budgets for Grant Activities

Grant Management uses activities as its base. You set up activity budgets and system-wide budget checking rules in Project Accounting.

This chapter explains the basics of budgets and budget edits in Lawson Project Accounting. For more information about budgets, seeProject Accounting User Guide.

Grant Management User Guide Chapter 4 DeÞning Budgets for Grant Activities

Concepts in this Chapter

TIP To skip directly

to the procedures, see "Procedures in this Chapter" on page 72.

The following concepts provide background and conceptual information for the procedures within this chapter.

• "What Is a Budget?" on page 66

What Is a Budget?

You deÞne budgets to indicate how much money is available for a particular purpose. In Project Accounting you can budget at two levels: activity group and activity/account category. By associating a budget with activity groups or activities/account categories, you can monitor the use of resources and expenditures to ensure that you don’t exceed what you have planned for.

Activity Group Budgets Versus Activity Budgets

You can deÞne and use activity group budgets, activity budgets, or a combination of both:

• Anactivity group budgetconsists of the planned costs for an activity group and deÞnes the total projected amounts and units forall activities that belong to the activity group. Analysis by activity group budget is limited; you can explore information using Budget Listing (AC220) and Budget Variance Report (AC420). You cannot explore activity group budget information in the AC90 series inquiries or on analysis reports for activities, commitments, or encumbrances.

• Anactivity budgetconsists of the planned costs for a single activity and account category and deÞnes the projected amounts and units for

a posting level activity and one or more of its account categories. The budget values from posting level activities are rolled up to create totals in summary level activities.

Activity group budgets and activity budgets are created and maintained separately from each other. Changes to an activity group budget are not reßected in activity budgets, and vice versa.

Budget Time Frames

You can deÞne activity group and activity/account category budgets in three base time frames: life only, annual and period.

Life only budgets store the total amounts or units projected for the duration of an activity group or activity. If you choose life-only for an activity group or activity budget, you cannot deÞne annual or period budgets. With life-only budgets, you always report on life-to-date budget to actual variances.

NOTE You can deÞne annual budgets for multiple years. Budget years and periods are determined by the calendar associated with the activity group.

Period and annual budgets store projected amounts and units by period and year for an activity group or activity. Annual and period budgets are automatically kept in balance. Changes you make to period budgets are updated to annual budgets, and changes you make to annual budgets are updated to period budgets. With annual and period budgets, you can report on period-to-date, year-to-date or life-to-date budget to actual variances. Several options are available to you when deÞning budgets. You can deÞne activity group or activity budgets using any of the options.

For Activity Group, you can deÞne budgets

For Activity, you can deÞne budgets

• For the entire duration of the activity group

• By year for an entire activity group

• By period for an entire activity group

• For the entire duration of the activity/account category • By year for an activity/account

category

• By period for an activity/account category

• For multiple account categories associated with an activity for any time frame

• For multiple activities associated with an account category for any time frame

What Are Methods for DeÞning Budgets?

Several methods are available for deÞning budgets. The method you select will depend on the number of budgets you want to deÞne and how unique or similar the budgets are from each other. The following table describes the available methods.

Entering budgets manually You can deÞne individual budgets, typing in the budget amounts or typing in units and a rate. If you use units and rates, budget amounts are calculated automatically as Rate * Units. For example, if the budget is for labor costs, you can enter the standard labor rate per hour and the number of hours as the budget units. You can assign a name and description to a rate, making it easier for users to select an appropriate rate. This is called afactor.

Grant Management User Guide Chapter 4 DeÞning Budgets for Grant Activities

Duplicating or copying values in budget entry

As a time saving alternative to typing budget values in each accounting period, you can duplicate or copy existing data.

You can enter amounts in speciÞc periods, then duplicate the amounts up to the next period that contains a value. For example, if you want a budget of $10,000 in periods 1 through 6, and a budget of $15,000 in periods 7 through 12, enter $10,000 in period 1 and $15,000 in period 7. The duplicate function populates $10,000 in budget periods 2 through 6, and $15,000 in budget periods 8 through 12 automatically. You can also copy last year’s actuals or budgets to create the new budget.

Spreading amounts in budget entry

If you enter an annual budget, it is spread equally across all periods for the year. For example, if you enter an annual budget of $120,000 and you have 12 periods, a $10,000 budget is populated in each period. You can deÞne and use aspread

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