Use_Case__FINAL_JMP.pdf

Use Case # 1 WAS (Work Authorizations) Entry & Funding Allocation Functional Area Budget Office

Use Case Overview Provide functionality within the Financial System to enter DOE Work Authorizations (WAS) information, assign funding to project ID's and allocate funding down to a WBS structure.

Participants Budget Office Trigger Need to input WAS, including financial plans into the system Precondition Received a WAS Basic Flow:

Description Once a WAS is received, the authorized member of the Budget Office will enter the WAS information into the system, and assign the funds to each project ID.

Upon receipt of the WAS, the Budget Office staff enters or uploads detailed WAS information including DOE funding and financial plan ID, Received Date, Field Work Proposal (FWP) ID, funding attributes (Funding Year, DOE Fund, Appropriation Year, B&R code, Program Description). For previously funded activities, prior year Uncosted Obligation, current year Budget Authority (BA), BA Change (from the WAS/financial plan), Revised BA, and Total Availability etc. is available in the Financial system.

2 The Budget Officer uploads a scanned copy of the WAS document

3 Funding is assigned (by the system) to the existing project ID's based on the B&R code and FWP ID on the WAS.

4 The Budget Officer reviews the allocated Funding on an Inquiry page

Termination outcome WAS Information, including Initial Financial Plan (IFP) /Approved Financial Plan (AFP), are entered, and funding is assigned to each project associated with WAS and Financial plan.

Alternative Flows:

If the WAS does not include an FWP ID (but an FWP ID does exist), the Budget Officer will try to identify and assign the funding to the FWP ID/project ID in the financial system

If the WAS does not include an FWP ID (and an FWP ID does not exist for that project/funding), an FWP ID and associated project will need to be created and approved in the system before funding can be assigned to the project.

SPP funding is included in a Contract Modification from DOE, but there is no associated WAS. The inclusion of SPP funding on the contract modification triggers the Budget Office to enter this funding information in the system and assign funds to the appropriate project ID. If the project ID has not been created, it will need to be in order to assign funds.

Use Case # 2 Monthly Time Sheet Functional Area Payroll

Use Case Overview Time entry for monthly employees is required in the financial system. The biweekly employees at PPPL enter time into Princeton University's biweekly timesheet.

Participants Payroll, Lab Monthly Employees Trigger Monthly Timesheet is due

Below are the requirements that need to be captured for all monthly employees:

· The monthly employee enters his non-productive time such as vacation, holiday, and sick into the timesheet system. Days in decimal, time-off category, and the actual calendar dates are input.

· The system should assign each work day of the month to a standard percentage value where the percentage value is configurable.

· Must calculate, based upon the days, percentage times the employee worked, the percentage of time reported as non-productive, and the percentage of time remaining. The system displays the time remaining. Employee work percent is the normal percentage of time an employee works. Most employees are 100%; a part-time employee shall have a lesser percentage.

· Employee shall be able to enter her/his productive time into the system as percentages per account. Project Account is cost center, work package, job package; not expense class. The employee must input these with each percentage.

Information to be displayed when any monthly employee logs in to enter time is as follows:

· Employee Name

· Period end date

· Status of the Timesheet – Open, Submitted for Approval, Approved, Declined etc.

· Time report id – This will be a system generated id which can be used to look-up for making changes or to copy

Copy functionality : Employees can recall project data from a prior month

Time Report Details section:

This section consists of the following fields:

active projects list is displayed so the employee can either pick or type in the project information . The selection of user selection.

· Days (converted to percentages of the month) worked on each specific project

· Comments – Enter comments if applicable

· Total Project related hours : This will display the calculate total of all the lines

Time report Personal details section:

This section is used to track the employee non-productive information.

· Vacation – This is used to enter the vacation time taken

· Sick Time – This is used to enter any sick time taken by employees Any other type of time-off require approvals from employee supervisors. Below are the types:

Temporary Disability Death in Family Civic Duty Lab Holiday Military Leave Leave without Pay Miscellaneous leave with pay Sporadic Workers Comp Workers Comp Weather related Closing Personal Time Site Protection Down Time

Use Case # 3 Payroll Reconciliation Functional Area Accounting

Use Case Overview PPPL reconciles costs charged to PPPL accounts via employee timesheets for each employee to Princeton University gross payroll. This assures that all employees paid by Princeton University are authorized to be paid and accurate costs have been distributed to final cost objectives in the PPPL financial system.

Participants Accounting GL staff Trigger Need to reconcile PU payroll to labor costs in PPPL's financial system

Payroll paid by PU Employee timesheet information booked in PPPL financial system

Basic Flow:

Description

The details of the check register from Princeton University Human Resources (details of gross pay by person) are loaded in a table. Separately, the PPPL financial system uses timesheet information to calculate labor costs distributed to the final cost objective. A process is run to compare the two sets of data. Based on the differences obtained (and research performed by the staff accountant into the differences), the staff accountant prepares journal entries to adjust the labor costs.

Precondition

Use Case # 4 InterUnit AP - AR Journal Entry Functional Area IT and Accounting

Use Case Overview

Princeton University provides services and materials to PPPL; Princeton University books the costs associated with these service and materials in a specific account in its financial system; PPPL enters incomplete journal entries in the PPPL business system; PPPL extracts the activities of the PU account, reviews the contents of this account each month and updates the PPPL incomplete journal entries in the PPPL business system. The process is the precondition of the month end Final Balance Due Verification process.

Participants IT helpdesk, Accounting GL staff, Holder of spending authority Trigger PPPL IT helpdesk sends hardware to PU IT for repair Basic Flow: Book InterUnit AP-AR journal entry, using IT Repair cost as an example

Description

PPPL IT helpdesk sends a piece of hardware to Princeton University (PU) IT for repair. PU records the cost of the repair to a special project in the PU financial system. PPPL books the repair costs to the 'Balance Due to PU' account and gets approval from spending authority, and posts the journal in PPPL business system

When getting a hardware repair request from the user that needs to be sent to PU IT, PPPL IT helpdesk obtains the charge string (final cost objective) of the cost from the user

2 PPPL IT Helpdesk enters a repair request in PU IT support ticketing system ( a 3rd party system)

PPPL IT helpdesk creates a journal in the PPPL financial system using a journal template for IT repair and updates the estimated cost of the repair in the journal, as well as the final cost objective, the requester, and the service request number in the description field. The journal is saved in incomplete status.

At the end of the month, PPPL Accounting GL staff runs a report in the PU financial system and extracts interunit AP/AR entries for the month to Excel. Included in this report is the entry PU has recorded to a special project for the cost of this repair.

Accounting GL staff locate the incomplete journal by journal status and the service request ID, update the estimated journal amount to match with the actual on the PU report, and submit the journal for PPPL spending authority approval.

6 Cost center spending authority holder approves the journal 7 PPPL financial system posts the journal by schedule Termination outcome The interunit AP journal is posted

Use Case # 5 Burden Calculation - Budget Pricing Functional Area Budget Planning & Control

Use Case Overview At PPPL, once the direct budget information is entered into a budget plan, a pricing process (burden/overhead calculation process) is run to calculate burdens in order to get a fully burdened budget .

Participants P&C officers, Budget officers, Budget Director Trigger User clicks 'Calculate burdens' button' or 'Save Plan' button Precondition 1. All projects have been assigned a funding type

2. All accounts have been assigned an expense type

3. All budget preparation related configurations, such as rate plans , rate set, overhead rates, labor rates, expense type, funding type, etc. have already been setup in the system.

Basic Flow:

Description This calculation process calculates the burden cost, such as, labor burdens, overhead cost and allocations for a project budget

The users click the 'Calculate Burden' or click 'Save plan' button on the budget entry page to start the burden calculation process, or run the process on an ad-hoc base in batch mode

2 The process starts the burden calculation as follows:

2.1 Determine what kind of burden need to be applied for each line based on the project ID and GL account of each budget line

2.1.1 Identify funding type from the project ID or the identified funding type in the budget plan

2.1.2 Identify expense type for each budget line from the GL account definition record

2.2 From the rate plan, get the rate set that needs to be used in the calculation

Calculate the benefits, vacation and severance on labor costs and create additional budget line entries for each of those costs. Each type of cost, such as benefits, vacation, or severance, will be saved in a unique GL account in a separate budget line

4 Calculate the following burdens for all lines in the budget sheet, where applicable, in a sequential order, based on rate set or calculated burden rules, and create budget lines for each type of burden cost.

4.1 Organizational burdens

4.2 Site burden/Offsite burden

4.3 Education Burden

4.4 MHX burden

4.5 Flow Through MHX Burdens

4.6 G&A Burden

4.7 SPP Safeguards and Security Burden

4.8 LDRD Burden

5 Repeat step 4 for those new additional budget lines created by the previous step

Termination outcome Burden costs have been calculated and saved in separate GL accounts and in additional budget lines

Special Note

a. Burden pricing is complicated by the fact that burden costs can have additional burdens applied to them. The burdens compound.

b. A labor expense may often have a labor burden applied. In addition, it may have overhead burdens. These generated overhead burdens are assigned to accounts. Since burdens themselves are assigned to accounts, the generated burden expenses can have more burdens generated for them.

c. For example, a $100,000 Research labor budget for Project 1030, including benefits, vacation and severance, gets a 7% labor burden since the expense type 'labor - research' is setup in the system with a labor burden rate. The system generates the additional labor burden cost for Project 1030 of $7,000.

d.

Expense type 'labor - research' is also set up for the following burdens :

an Onsite burden, a SciEd burden, an LDRD burden, and a G&A burden.

e.

The expense type for the 7% Org burden (the $7,000 generated in c. above) is set up for the same burdens Onsite, SciEd, LDRD, G&A.

These burdens all have their own Account with their own expense type and burdens.

Onsite Burden Account 6200 will also be burdened with G&A and LDRD.

SciEd Burden account, 6800, will also be burdened with G&A and LDRD.

Business Rules:

1 See Burden Calc Examples 1, 2 and 3 at the end of the use case document.

Use Case # 6 Budget Plan Entry Functional Area Budget; Planning & Control Use Case Overview

Planning and Control (P&C) Officers create budget plans for each project for up to 3 fiscal years.

P&C officers enter labor budgets by jobcode/department ID/Pay Group (Monthly, Hourly, Bi-weekly, Graduate Student, etc.), or by employee name. The "amount" is in FTE (full time equivalents), or by hour, or by amount (dollar value) for the entire year or for each month for 12 months.

Then P&C officers enter non-labor budget lines by expense categories, such as Travel, Material, etc.

P&C officers then run the pricing process to get the burdens and fully calculate the budget plan total. P&C officers may choose to run the pricing process multiple times using different rate plans.

P&C officers submit the budget plan for review Budget officers will review and post the budget plan

Participants P&C officers, Budget officers, Budget Director Trigger A budget is needed.

Precondition

A Rates for benefits, leave, labor escalation, non-productive factor and overhead/burdens have been determined

B Labor Rates have been setup in the business system

C Rate plans have been setup in the business system for current fiscal year, next fiscal year, and the following fiscal year.

D Burden rules have been setup in the business system E Budget expense types have been setup in the business system Basic Flow: Budget Plan Entry Description Basic flow for entering a new budget plan 1 Enter the screen to add a new budget 2 Enter the Budget Plan ID (name of the budget sheet) 3 Enter a description for the budget plan 4 Enter project ID, if applicable

The plan will default to labor units as FTE, but a user may also select to build a plan by hours.

Enter Rate Set (or Rate Plan):

By default, the plan will use the current approved institutional rate set (plan), namely the 'Master Rate'. Custom rate sets can also be created by sending a request to the Budget Office (offline)

Note: Applying a custom rate set to existing plans would allow the user to do what if analysis regarding potential rate changes. All plans submitted for the Baseline must use the Master rate set to ensure the accurate calculation of recovery.

7 Enter Project Type (if not pre-populated based on project ID):

a Project Type ('DOE', 'SPP', etc.) must be selected so that overhead rates can be applied

8 Enter Funding Type (if not pre-populated based on project ID):

a funding type ('Onsite', 'Offsite', etc. ) must be selected so that appropriate overhead rates can be applied

9 May need other fields that have an impact on budget calculation

Use the Comments box to enter and keep track of any notes related to the plan.

Enter the Target Amount for each fiscal year:

The user shall have the ability to enter target amounts by year for the plan. These numbers may represent expected funding.

12 Save Plan Header Information 13 Enter budget line items for Labor 14 Enter Project Activity ID (Work Package and Job Package)

Enter Labor Lines - by Job Code or Employee or Dollar Amount (Job Code detailed below)

16 Click in the JobCode entry box, and enter the JobCode, or click the Lookup JobCode button to pick a jobcode from the lookup table.

17 Enter Fiscal Year.

18 Enter Division code. The user type or select a division code from a lookup table

19 Select a Pay Class (combination of Pay Group and employee Class from PU Payroll system) from a dropdown list.

20 Enter Spread Code. The Spread Code will default to even for an even monthly distribution of costs. Divisions can set up custom spread codes through the system administrator to mimic seasonal cost patterns

21 Select 'FTE' or ' Hour' from the Labor Budget Unit. Accordingly enter total number of FTEs or Hours.

22 Add comments to the labor line if needed

23 Enter the budget type (Budget, or Increment, or Estimate)

24 Enter the revision number (default to 0 (zero, for initial)

25 Click the ‘Save Line’ button to save the budget line. When the 'Save line' button is clicked, the system will:.

Retrieve the annual standard rate for the combination of job code, division and pay class for the selected fiscal year from the labor rate table to populate the 'Annual Rate' field. This is an average rate. If the project type is SPP, the actual rate for the employee must be used.

Populate Monthly FTE Information for each month of the fiscal year as following:

If the spread code is 'EVEN' and 'Budget Unit' is 'FTE', the monthly FTE for each month = the total number of 'FTE' in the 'Total' box divided by 12.

If the spread code is a custom code and 'Budget Unit' is 'FTE', the monthly FTE = the number of 'FTE' in the 'Total' box times the percentage in the spread code setup table for each month.

If the spread code is 'EVEN' and 'Budget Unit' is 'Hour', the monthly FTE for each month = the total number of 'Hours' in the 'Total' box divided by 12 divided by the productive hours per year for the combination of job code, division and pay class for the selected fiscal year.

If the spread code is a custom code and 'Budget Unit' is 'Hour', the monthly FTE for each month = the total number of 'Hours' in the 'Total' box divided by the productive hours per year times the percentage in the spread code setup table for the month.

The user may update the monthly data if needed

28 Populate Monthly Amount for each month of the fiscal year.

The monthly Amount = Annual Rate times Monthly FTE for each month

29 Populate Annual Amount Information. The Annual Amount = the sum of all monthly amounts by fiscal year

Enter non-labor resources

Enter a budget item from a dropdown list.

Once the user selects a budget item, the 'Account', 'Source Type', 'Resource Category' and 'Resource Subcategory' fields will default by the budget item selected by the user

Enter the desired information into the Descr field. This is a short description of the item

33 Enter Project Activity ID (Work Package and Job Package)

34 Enter Fiscal Year.

35 Enter a dollar amount in the 'Total' field

36 Add a comment to the non-labor line if needed

37 Enter Spread Code. The Spread Code will default to even for an even monthly distribution of costs. Divisions can set up custom spread codes through the system administrator to mimic seasonal cost patterns

38 Budget Unit' will default to 'K$' for all non-labor budget lines

39 Add dollar value

40 The system can automatically spread the costs by month based on the spread code or the user can manually enter monthly costs

41 Enter the budget type (Budget, or Increment, or Estimate) and the entry type (Initial, or Adjustment, or roll forward)

42 Enter the revision number (default to 0 (zero, for initial)

43 Click the save line button

44 Click the 'Add New Line' button to add additional labor or non-labor lines

45 Click 'Save Plan' button. The calculate burdens process will run creating additional budget lines for burden costs.

Details for this burden calculation process can be found in a separate use case.

46 (Optional) The user may change the rate plan on the header page, and rerun the 'Calculate Burdens' process to perform 'what-if' analysis.

47 (Optional) The user will have the ability to copy one or more budget lines to create additional lines for year 2 and 3.

48 Calculate the plan total amount, and the plan fiscal year amount, and display them on the budget plan header page, so that the user can compare them with the target amount

Additional Details

1 Only budget officers see and use Actual rates

Only budget plans with a purpose of 'Baseline' are eligible for submission for approval

3 The user can only submit one version of baseline budget plan per cost center for approval at a time

Once a budget plan is submitted, the budget officers will be able to post the submitted budget plan to create a budget journal. The budget officer will be able to review and edit a budget plan as needed before they post the plan. A group of budget plans will be posted to create a budget journal. The budget journal will become a budget ledger and will be available to cost against.

Use Case # 7 Manage Carry Over Funds Functional Area Budget; Planning & Control

Use Case Overview The process to determine carryover funds at the project level.

Participants Budget Officers Trigger Project funds have not been fully consumed at the end of the fiscal year.

Precondition At the end of the fiscal year, the project has carry-over funds that will not be de-obligated and can be made available for future use by the project or redirected to another project

Basic Flow:

Description The system process to determine carry over funds, at the project level. User will have options as to how carry over funds are distributed.

Once fiscal year costs are final, the Budget Office user runs a process in the funding system that calculates a carryover balance by deducting prior year incurred cost from total available funding at whatever level funding has been allocated to:

individual project or task.

2 The system stores the calculated balance as the beginning uncosted balance for that project or task for the next fiscal year.

Burden Calc Example 1

Burden Calc Example 2

Labor Cost $131,637

Burden Type % Benefits 33.5 $44,098 Vacation 0.5 $658

Subtotal $176,394

Res Labor Burden 8 $14,111 Step 2

Subtotal $190,505

Site Burden 51 $97,158

Science Education 8.5 $16,193

Subtotal $303,856

G&A 12.5 $37,982 Step 4

Subtotal $341,838

LDRD Burden 3.5 $11,964 Step 5

Total $353,802

Burden Calculation Sample

Step 1

Step 3

Example 1: Calculate burdens for Labor

1.0 FTE Research Monthly Staff Member

Example 2: Calculate burdens for M&S

M&S $100,000

Burden Type % MHX Burden 25 $25,000 Step 1

Subtotal $125,000

G&A 12.5 $3,125 Step 2

Subtotal $128,125

LDRD Burden 3.5 $4,484 Step 3

Total $132,609

Example 3: Calculate burdens for a contract (M&S) greater than $250,000 (MHX Burden is only applied to the first $250,000 of an individual procurement) M&S $300,000

Burden Type % MHX Burden 25 $62,500 Step 1

Subtotal $362,500

G&A 12.5 $7,813 Step 2

Subtotal $370,313

LDRD Burden 3.5 $12,961 Step 3

Total $383,273

Example 4: Calculate burdens for Travel

Travel $10,000

Burden Type %

G&A 12.5 $1,250 Step 1

Subtotal $11,250

LDRD Burden 3.5 $394 Step 2

Total $11,644

Burden Calc Example 3

GL Account Account Descr Rate Calculated Amt

Research Labor Expense (including vacation and benefits)

$176,394

5200 Research Org Burden Cost 8.0% $14,111.52 6200 Site Burden Cost 51.0% $89,960.94 6800 SciEd Burden Cost 9.0% $14,993.49 6900 G&A Burden Cost 12.5% $22,049 6700 LDRD Burden Cost 3.5% $6,174

6200 Site Burden Cost 51.0% $7,196.88 6800 SciEd Burden Cost 9.0% $1,199.48 6900 G&A Burden Cost 12.5% $1,764 6700 LDRD Burden Cost 3.5% $494

6900 G&A Burden Cost 12.5% $12,145 6700 LDRD Burden Cost 3.5% $3,401

6900 G&A Burden Cost 12.5% $2,024 6700 LDRD Burden Cost 3.5% $567

6700 LDRD Burden Cost 3.5% $1,329 Total of All Costs $353,802

Burdens applied to G&A Burdens above

Second View of Fully Burdened Labor Cost

Burdens applied to Research Labor Expense

Burdens applied to Research Org Burden

Burdens applied to Site Burdens (2) above

Burdens applied to SciED Burdens (2) above