Cash Balance Reconciliation

To determine the amount of cash available for a project, you will need to look at the GL accounts that are established for each CG project account. For example, an account with SL 4-33056 will have a corresponding GL account 0-33056.

To find the total amount of cash received for the project, you need to look at control 1353 and 1354 on Screen 018. In Screen #1, the amounts of $150,960.35 and $104,039.65 added will give you total cash received of $255,000.00. On FMIS Screen 018, the total cash balance available is on line 1, under Control 1100, Claim on Cash. If the amount shown is positive, this means that expenditures on the project are less than the amount of cash received. If the amount shown is negative, this means that expenditures for the project are greater than the cash available.

Screen #1 018 GL Account Summary 01/04/2011 10:13 FY 2011 CC MA Screen: ___ Account: 033056 ____ CONTRACT GRANT ACCOUNT Flags Dept: 00557 Exec: 13 DAGS: T 996 UH: P 280 Sch: 55 FO: 00183 D F R Y Resp Person: PROJECT MGR Map Count: 001 FY ID: N N N N P

Cntl Description Beg Balance Actual Cur Balance ------Cash 1100 CLAIM-ON-CASH 107,860.47 3,820.82- 104,039.65 Available 1351 AWARD AUTHORIZED, PRIV A 360,000.00 360,000.00 1352 AWARD UNREALIZED, PRIV A 227,860.47- 18,820.82 209,039.65- 1353 AWARD REALIZED, PRIV AGE 132,139.53- 18,820.82- 150,960.35- = Total Cash 1354 ACCTS REC, PRIV AGENCY 107,860.47- 3,820.82 104,039.65- 1355 ACCTS REC-ACCR, PRIV AGE 1,093.62 1,093.62 Recd 1356 ACCTS REC-RECLASS, PRIV 87,473.17 87,473.17- $255,000 2100 ACCOUNTS PAYABLE, DAILY 2140 ADVANCES FROM SPONSORS 87,473.17- 87,473.17 2410 ACCRUED VACATION 911.35- 911.35- 2835 DUE TO OTH SRCS, UH TRUS 182.27- 182.27- 3340 CUR RES, NON-FED SPONS P 4240 PRIVATE GRANTS/CONTRACTS 46,421.94- 15,684.02- 62,105.96- 4241 PRIVATE GRANTS/CONTRACTS 9,284.38- 3,136.80- 12,421.18- 9140 RES CUR YR REV BUD CTRL 360,000.00- 360,000.00- 9150 RES CUR YR EXP BUD CTRL 360,000.00 360,000.00 9540 EXP SUM - CUR RES UH TRU 55,706.32 18,820.82 74,527.14 9640 EXP ENC - CUR RES UH TRU 4,561.50 1,691.10- 2,870.40

Fund Balance Change

Viewing current-month (December) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- Prod* HELP Notes Exit Mnth- Mnth+ YTD Extnd Trans ------4-© 1 Sess-1 128.171.224.82 TCPPD008 4/12 On FMIS Screen 018, for deposit transactions (U-Docs), press F11 to obtain details. In the details, you will see in Reference No. 2 a U- document number. This indicates that payment was received by the sponsor and transferred into the account. Per the attached Screen #2, you see 2 transactions, U335578 dated 07/14 and U335598 dated 08/04, both in the amount of $15,000.00. As you scroll down on the transaction detail information, you will notice that all deposits made within this fiscal year are recorded. The last deposit made to this account was on 12/08, on Screen #3, document U343091 in the amount of $15,000.00. To find out previous years deposits, you can change the fiscal year view for the account (Screen 882).

Screen #2 018 GL Account Summary 01/04/2011 10:13 FY 2011 CC MA Screen: ___ Account: 033056 ____ CONTRACT GRANT ACCOUNT Flags Dept: 00557 Exec: 13 DAGS: T 996 UH: P 280 Sch: 55 FO: 00183 D F R Y Resp Person: PROJECT MGR Map Count: 001 FY ID: N N N N P +------Transaction Detail Information------+ | | | CPU RefNo.1 RefNo.2 Date TC Description Amount ID Number | | ------| Deposit | 07/14 U335578 07/14 030 1483461, 6/30/ 15,000.00- A1010 | | 07/23 FHWR954 RV00409 07/23 062 REVENUE RECOGN 2,913.34 | information | 07/23 FHWR954 RV00410 07/23 062 REVENUE RECOGN 582.67 | | 08/04 U335598 08/04 030 1495829, 7/30/ 15,000.00- A1010 | | 08/27 FHWR954 RV00299 08/27 062 REVENUE RECOGN 2,851.42 | | 08/27 FHWR954 RV00300 08/27 062 REVENUE RECOGN 570.28 | | VVVV | | Reposition: ______TC: ___ | | | +------+ Viewing year-to-date (January) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- Prod* HELP Notes Exit Extnd ------4-© 1 Sess-1 128.171.224.82 TCPPD008 19/16

Screen #3 018 GL Account Summary 01/04/2011 10:13 FY 2011 CC MA Screen: ___ Account: 033056 ____ CONTRACT GRANT ACCOUNT Flags Dept: 00557 Exec: 13 DAGS: T 996 UH: P 280 Sch: 55 FO: 00183 D F R Y Resp Person: PROJECT MGR Map Count: 001 FY ID: N N N N P +------Transaction Detail Information------+ | | | CPU RefNo.1 RefNo.2 Date TC Description Amount ID Number | | ------| Deposit | 12/01 FHWR954 RV00218 12/01 062 REVENUE RECOGN 958.66 | | 12/03 FHWR954 RV00495 12/03 062 REVENUE RECOGN 1,391.89 | information | 12/03 FHWR954 RV00496 12/03 062 REVENUE RECOGN 278.38 | | 12/08 U343091 12/08 030 1538041, 11/30 15,000.00- A1010 | | 12/10 FHWR954 RV00392 12/10 062 REVENUE RECOGN 5,817.11 | | 12/10 FHWR954 RV00393 12/10 062 REVENUE RECOGN 1,163.42 | | VVVV | | Reposition: ______TC: ___ | | | +------+ Viewing year-to-date (January) Enter-PF1---PF2---PF3---PF4---PF5---PF6---PF7---PF8---PF9---PF10--PF11--PF12--- Prod* HELP Notes Exit Extnd If you are using the PageCenter reports, this information can be found on the GL report CBSP090D. Since these reports capture monthly transactions, you will only see the deposit transactions for the current month. On the report CBSP090D below, you will notice that the deposits appear under account control 1354 (Revenue Recognition). You will see again under Refrence #2, a deposit U-Doc number U343091 for total deposit of $15,000.00. This is the same information as FMIS Screen 018 in the Screen#2 example above. To find the total amount of cash received for the project, you will need to look at the total to date figure under account controls 1353 and 1354. The addition of $150,960.35 and $104,039.65 will give you the total cash received of $255,00.00.

On FMIS Screen 018 and PageCenter report CBSP090D, the total cash balance available is on line 1, under Control 1100, Claim on Cash. If the amount shown is positive, this means that expenditures on the project are less than the amount of cash received. If the amount shown is negative, this means that expenditures for the project are greater than the cash available.

Page Center Report

CBSP090D UNIVERSITY OF HAWAII - MANOA 01/01/11 02:53 FY 2011 CC MA CGS ACCOUNT STATEMENT AS OF 12/30/2010 PAGE: 26429

UH20920 CONTRACT GRANT ACCOUNT ACCT: 0-33056 RESP PERSON: PROJECT MGR AWARD NO: HI-0001-2011 AWARD PERIOD: 07/01/2009-06/30/2013 OLD ACCOUNT: F97280P SPONSOR: A1010 AMERICAN CANCER SOCIETY PROJ PERIOD: 07/01/2009-06/30/2013 PROJ AMOUNT: 180,000.00 PASS THRU:

Cash Available,

FND APN DEPT DIV PYMT ST D F AWD ROLL 1 ROLL 2 ROLL 3 RESP FO SO same as Screen P 280 00557 BB 1 O N N 19771 25 00183 #1 above.

ACCT DOC REF REF JE OFFSET PREVIOUS CURRENT TOTAL BATCH BA CTL DESCRIPTION DATE TC NO 1 NO 2 ACCOUNT BALANCE MONTH TO DATE REF DATE NK

1100 ** CM TOTAL CLAIM-ON-CASH 107,860.47 3,820.82- 104,039.65

1351 ** CM TOTAL AWARD AUTHORIZED, PRIV AGENCY 360,000.00 .00 360,000.00

1352 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00497 0-39738-1353CR 1,670.27 REV569 12032010 30 REVENUE RECOGNITIO 12/10 062 FHWR954 RV00394 0-39738-1353CR 6,980.53 REV662 12102010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00548 0-39738-1353CR 4,697.03 REV730 12172010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00281 0-39738-1353CR 5,472.99 REV766 12312010 30 1352 ** CM TOTAL AWARD UNREALIZED, PRIV AGENCY 227,860.47- 18,820.82 209,039.65-

1353 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00497 0-39738-1352DR 1,670.27- REV569 12032010 30 REVENUE RECOGNITIO 12/10 062 FHWR954 RV00394 0-39738-1352DR 6,980.53- REV662 12102010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00548 0-39738-1352DR 4,697.03- REV730 12172010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00281 0-39738-1352DR 5,472.99- REV766 12312010 30 1353 ** CM TOTAL AWARD REALIZED, PRIV AGENCY 132,139.53- 18,820.82- 150,960.35-

1354 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00495 0-39738-4240CR 1,391.89 Deposit REV569 12032010 30 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00496 0-39738-4241CR 278.38 Information, REV569 12032010 30 1538041, 11/30/10, 12/08 030 U343091 15,000.00- 035DEPSame as Screen12082010 30 REVENUE RECOGNITIO 12/10 062 FHWR954 RV00392 0-39738-4240CR 5,817.11 REV662 12102010 30 #2 above REVENUE RECOGNITIO 12/10 062 FHWR954 RV00393 0-39738-4241CR 1,163.42 REV662 12102010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00546 0-39738-4240CR 3,914.19 REV730 12172010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00547 0-39738-4241CR= Total Cash 782.84 REV730 12172010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00279 0-39738-4240CRReceived 4,560.83 REV766 12312010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00280 0-39738-4241CR$255,000 912.16 REV766 12312010 30 1354 ** CM TOTAL ACCTS REC, PRIV AGENCY 107,860.47- 3,820.82 104,039.65-

1355 ** CM TOTAL ACCTS REC-ACCR, PRIV AGENCY 1,093.62 .00 1,093.62

1356 A/R Reclass 07/22 061 CBYR957 AR00467 0-39738-2140DR 87,473.17- PAC866 07222010 30 1356 ** CM TOTAL ACCTS REC-RECLASS, PRIV AGENCY 87,473.17 87,473.17- .00

2100 ** CM TOTAL ACCOUNTS PAYABLE, DAILY .00 .00 .00

2140 A/R Reclass 07/22 061 CBYR957 AR00467 0-39738-1356CR 87,473.17 PAC866 07222010 30 2140 ** CM TOTAL ADVANCES FROM SPONSORS 87,473.17- 87,473.17 .00

2410 ** CM TOTAL ACCRUED VACATION 911.35- .00 911.35-

2835 ** CM TOTAL DUE TO OTH SRCS, UH TRUST FUND 182.27- .00 182.27-

3340 ** CM TOTAL CUR RES, NON-FED SPONS PROG-OTH .00 .00 .00 CBSP090D UNIVERSITY OF HAWAII - MANOA 01/01/11 02:53 FY 2011 CC MA CGS ACCOUNT STATEMENT AS OF 12/30/2010 PAGE: 26430

UH20920 CONTRACT GRANT ACCOUNT ACCT: 0-33056 RESP PERSON: PROJECT MGR AWARD NO: HI-0001-2011 AWARD PERIOD: 07/01/2009-06/30/2013 OLD ACCOUNT: F97280P SPONSOR: A1010 AMERICAN CANCER SOCIETY PROJ PERIOD: 07/01/2009-06/30/2013 PROJ AMOUNT: 180,000.00 PASS THRU:

FND APN DEPT DIV PYMT ST D F AWD ROLL 1 ROLL 2 ROLL 3 RESP FO SO P 280 00557 BB 1 O N N 19771 25 00183

ACCT DOC REF REF JE OFFSET PREVIOUS CURRENT TOTAL BATCH BA CTL DESCRIPTION DATE TC NO 1 NO 2 ACCOUNT BALANCE MONTH TO DATE REF DATE NK

4240 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00495 0-39738-1354DR 1,391.89- REV569 12032010 30 REVENUE RECOGNITIO 12/10 062 FHWR954 RV00392 0-39738-1354DR 5,817.11- REV662 12102010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00546 0-39738-1354DR 3,914.19- REV730 12172010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00279 0-39738-1354DR 4,560.83- REV766 12312010 30 4240 ** CM TOTAL PRIVATE GRANTS/CONTRACTS 46,421.94- 15,684.02- 62,105.96-

4241 REVENUE RECOGNITIO 12/03 062 FHWR954 RV00496 0-39738-1354DR 278.38- REV569 12032010 30 REVENUE RECOGNITIO 12/10 062 FHWR954 RV00393 0-39738-1354DR 1,163.42- REV662 12102010 30 REVENUE RECOGNITIO 12/17 062 FHWR954 RV00547 0-39738-1354DR 782.84- REV730 12172010 30 REVENUE RECOGNITIO 12/31 062 FHWR954 RV00280 0-39738-1354DR 912.16- REV766 12312010 30 4241 ** CM TOTAL PRIVATE GRANTS/CONTRACTS, OH 9,284.38- 3,136.80- 12,421.18-

9140 ** CM TOTAL RES CUR YR REV BUD CTRL 360,000.00- .00 360,000.00-

9150 ** CM TOTAL RES CUR YR EXP BUD CTRL 360,000.00 .00 360,000.00

9540 ** CM TOTAL EXP SUM - CUR RES UH TRUST 55,706.32 18,820.82 74,527.14

9640 ** CM TOTAL EXP ENC - CUR RES UH TRUST 4,561.50 1,691.10- 2,870.40

FUND BALANCE CHANGE .00 .00 .00

Note that these cash balances are based only on expenditures that have been processed and recorded in FMIS. All encumbrances, in-transit documents, indirect costs, projected expenses such as payroll, etc. are not deducted from the cash balance. Therefore, if you are implementing a “no-deficit” spending policy, you will need to take into account all transactions and projections that have not been recorded in FMIS. If you want further assistance in determining cash balances for your accounts, please contact Janis Morita at the ORS Accounting Office at 956-6959 or email [email protected]