Streamlining Your Back Office with CER - Lexell Blue, LLC Streamlining Your Back... · · 2017-11-20Streamlining Your Back Office with CER Michael O’Malley, Lexell Blue. ... Costpoint

Streamlining Your Back Office with CER

Michael O’Malley, Lexell Blue

Introductions

11/24/2015 2

Lexell Blue, LLC headquartered in Northern Virginia

Comprised of four partners and a team of consultants with extensive experience with the

Deltek GovCon suite of products

Costpoint consulting services

CP / TE Implementations including Project Manufacturing

Data Migration, Merges, Restructures, and Splits

Extensibility

Interfaces

Reporting

Product Installations

Product usage assessments

Objectives

Discuss reporting tool designs that can expedite the accounting period close process

General Ledger – Statement of Indirect Expense (SIE)

General Ledger – Project Ledger

SIE – Project Ledger

List the Package modifications that need to be made

Cost & Revenue Data Flow

APV

AJE

LD

PAJ

Compute Pool

Rates

POOL_RT_TBL

Compute Burden Cost

Post Pool Journal

Create PSR

and Other

Project

Report

Tables

Project Report

TablesGeneral Ledger Project Ledger

Compute Revenue

Post RevenueSJ

Key Accounting Period Reconciliations

General Ledger and Statement of Indirect

Expense

Ensure that all Indirect Expenses are included

in cost allocations

General Ledger and Project Ledger

Revenue and project expense per both tables

tie out

Statement of Indirect Expense and Project

Ledger

Ensure that all indirect expenses are applied to

projects

APV

AJE

LD

PAJ

Compute Pool

Rates

POOL_RT_TBL

Compute Burden Cost

Post Pool Journal

Create PSR

and Other

Project

Report

Tables

Project Report

TablesGeneral Ledger Project Ledger

Compute Revenue

Post RevenueSJ

General Ledger - Statement of Indirect Expense Reconciliation

Account Account Name Org Org Name General Ledger Amount SIE Amount Difference Pool Problem

60-610-10 FICA Expense 10 Applied Technologies LLC 71,484.49 0.00 71,484.49 Not in Cost Pool Y

60-610-20 FUTA Expense 10 Applied Technologies LLC 4,582.22 0.00 4,582.22 Not in Cost Pool Y

60-610-30 SUTA Expense 10 Applied Technologies LLC 60.17 0.00 60.17 Not in Cost Pool Y

10.10.2.1 Gov- Engineering 14,224.49 14,224.49 0.00 100 - Fringe N

10.10.2.2 Gov - Services 9,572.70 9,572.70 0.00 100 - Fringe N

10.10.2.3 Gov- Manufacturing 9,468.06 9,468.06 0.00 100 - Fringe N

10.10.3.0 Executive 11,218.04 11,218.04 0.00 100 - Fringe N

10.10.3.1 A&F Department 2,855.72 2,855.72 0.00 100 - Fringe N

10.10.3.2 Marketing Department 2,371.80 2,371.80 0.00 100 - Fringe N

10.10.3.3 Human Resources 1,685.30 1,685.30 0.00 100 - Fringe N









10.10.3.3 Human Resources 942.32 942.32 0.00 100 - Fringe N

60-620-41 Jury Duty 10.10.2.1 Gov- Engineering 2,289.77 2,289.77 0.00 100 - Fringe N



60-630-10 Medical Care 10 Applied Technologies LLC 129,796.91 0.00 129,796.91 Not in Cost Pool Y

60-630-20 Dental Care 10 Applied Technologies LLC 19,258.13 0.00 19,258.13 Not in Cost Pool Y

60-630-40 Life Insurance Benefit 10 Applied Technologies LLC 527.82 0.00 527.82 Not in Cost Pool Y

60-630-42LT Disability Insurance 10 Applied Technologies LLC 3,253.11 0.00 3,253.11 Not in Cost Pool Y

60-645-10 Bonuses 10.10.3.0 Executive 1,500.00 1,500.00 0.00 100 - Fringe N

344,093.22 115,130.37 228,962.85


Fringe on Direct Labor

60-620-10 Vacation Expense

60-620-20 Sick Leave

60-620-30 Holiday Leave

60-620-43 Bereavement

Fringe on Direct Labor - Total

General Ledger – Statement of Indirect Expense Reconciliation

Projects package used for the report

Modifications required

Three queries

GL data using financial statement mapping and

amounts from the RPT_FS_COMPARE table

Statement of Indirect Expense from

POOL_SIE_SUPPORT

Join the results of the GL Data query and the

SIE Data query to produce the final result

General Ledger – Statement of Indirect Expense Reconciliation

General Ledger Data

General Ledger data exists in the Projects package

GL_POST_SUM contains data for all accounts

Data not grouped by pool

Account filters needed

Maintenance Headache

Solution: Add Financial Statement Objects to the

Package

Financial statement set up provides structure

and account filtering

Indirect expense accounts are mapped to specific

financial statement lines

Filtering on the FS lines that pertain to indirect

expense ensures that the correct accounts are

included in the query

GL – SIE Reconciliation ReportGeneral Ledger Data

Filters

Financial Statement Type Code

Financial Statement Lines

Accounts

Fiscal Year

Accounting Period

General Ledger Query Filters

Financial Statement Code Filter and FS Line Filter

Financial Stmt Cd Financial Stmt Desc

Financial Stmt

Major Number

Financial Stmt

Major Number

Desc Financial Stmt Grp Number Financial Stmt Grp Desc

Financial Stmt Line

Number

Financial Stmt Line

Desc Account ID

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor (FRINGE ACCOUNTS)

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 2 Overhead (OVERHEAD ACCOUNTS)

INCSTM Income Statement 2 Net Income Before Taxes 1 Administrative Expense 1 G&A Expense G&A ACCOUNTS)

- Financial Statement Type Code used to identify the financial statement template used for the report

- Three grouping fields in the financial statement set up table (FS Major, FS Group, FS Line)

- Need to create a filter so that only FS lines that contain indirect expenses are included in the query results

FS Line Query Filter - Restricts the query result so that only FS lines that pertain to Indirect Expense are in the result

([Financial Stmt Major Number] = 1 and [Financial Stmt Grp Number] = 3 and [Financial Stmt Line Number] = 1)

or


or


or ([Financial Stmt Major Number] = 2 and [Financial Stmt Grp Number] = 1 and [Financial Stmt Line Number] = 2)

Financial Stmt

Cd Financial Stmt Desc

Financial Stmt

Major Number

Financial Stmt

Major Number

Desc

Financial Stmt

Grp Number

Financial Stmt Grp

Desc

Financial Stmt

Line Number Financial Stmt Line Desc Account ID Account Name

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-610-10 FICA Expense

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-610-20 FUTA Expense

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-610-30 SUTA Expense

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-620-10 Vacation Expense

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-620-20 Sick Leave

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-620-30 Holiday Leave

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-620-41 Jury Duty

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-620-43 Bereavement

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-630-10 Medical Care

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-630-20 Dental Care

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-630-30 Vision Care

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-630-40 Life Insurance Benefit

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-640-10 401(k) Expense

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 60-645-10 Bonuses

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor AL-FRG-CR Fringe - Credit

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor AL-FRG-DF Fringe Alloc CLN Dir Lbr

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor AL-FRG-DN Fringe Alloc COR Site DL

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor RC-CLN-DL Reclass Client DL Alloc

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor RC-FRG-CR Fringe Reclass CR Alloc

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor RC-FRG-DN DL Fringe Reclass Alloc

INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor RC-MNS-DR DL Reclass Allocation

Probable that accounts not needed for the reconciliation are mapped to the FS Line

All credit allocation accounts and variance accounts

Debit allocation accounts used to assign indirect expense to Direct projects

Add a filter to exclude the unnecessary accounts from the query result

No need to ‘hard code’ the accounts Use wildcards

Example - left ([Account ID],2) not in ('LV','RC','ST') AND right([Account ID],2) not in ('CR','CV','AR','DL','DR','DF','DN','UN','UA')

General Ledger Query Filters

Data pulled from the ‘Statement of Indirect For Pools Information’ namespace

Add the following filters

Allocation Group 1

Account Type ‘C’

Fiscal Year and Accounting Period

Pool number range to exclude Reclass pools

Statement of Indirect Expense Query

GL – SIE Reconciliation ReportFinal Query

Full Join between the first two queries

Final query data elements created using ‘IF/THEN’

statements

GL – SIE Reconciliation ReportFinal Query

Query Fields

Field Expression

Financial Statement Major Number if ([GL Data].[Financial Stmt Major Number] is null) then (9999) else ([GL Data].[Financial Stmt Major Number])

Financial Statement Major Number Desc if ([GL Data].[Financial Stmt Major Number Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Major Number Desc])

Financial Statement Group Number if ([GL Data].[Financial Stmt Grp Number] is null) then (9999) else ([GL Data].[Financial Stmt Grp Number])

Financial Statement Group Number Desc if ([GL Data].[Financial Stmt Grp Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Grp Desc])

Financial Statement Line Number if ([GL Data].[Financial Stmt Line Number] is null) then (9999) else ([GL Data].[Financial Stmt Line Number])

Financial Statement Line Desc if ([GL Data].[Financial Stmt Line Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Line Desc])

Account if ([GL Data].[Account ID] is null) then ([SIE Data].[Account ID]) else ([GL Data].[Account ID])

Account Name if ([GL Data].[Account Name] is null) then ([SIE Data].[Account Name]) else ([GL Data].[Account Name])

Org if ([GL Data].[Organization ID] is null) then ([SIE Data].[Organization ID]) else ([GL Data].[Organization ID])

Org Name if ([GL Data].[Organization Name] is null) then ([SIE Data].[Organization Name]) else ([GL Data].[Organization Name])

General Ledger Amount if ([GL Data].[YTD Actual Amount] is null) then (0) else ([GL Data].[YTD Actual Amount])

SIE Amount if ([SIE Data].[YTD Amount] is null) then (0) else ([SIE Data].[YTD Amount])

Difference [General Ledger Amount] - [SIE Amount]

Pool if ([SIE Data].[Pool Number-Name] is null) then ('Not in Cost Pool') else ([SIE Data].[Pool Number-Name])

Problem if ([Difference] = 0) then ('N') else ('Y')

Account Account Name Org Org Name General Ledger Amount SIE Amount Difference Pool Problem

60-610-10 FICA Expense 10 Applied Technologies LLC 71,484.49 0.00 71,484.49 Not in Cost Pool Y

60-610-20 FUTA Expense 10 Applied Technologies LLC 4,582.22 0.00 4,582.22 Not in Cost Pool Y

60-610-30 SUTA Expense 10 Applied Technologies LLC 60.17 0.00 60.17 Not in Cost Pool Y







10.10.3.3 Human Resources 1,685.30 1,685.30 0.00 100 - Fringe N









10.10.3.3 Human Resources 942.32 942.32 0.00 100 - Fringe N

60-620-41 Jury Duty 10.10.2.1 Gov- Engineering 2,289.77 2,289.77 0.00 100 - Fringe N



60-630-10 Medical Care 10 Applied Technologies LLC 129,796.91 0.00 129,796.91 Not in Cost Pool Y

60-630-20 Dental Care 10 Applied Technologies LLC 19,258.13 0.00 19,258.13 Not in Cost Pool Y

60-630-40 Life Insurance Benefit 10 Applied Technologies LLC 527.82 0.00 527.82 Not in Cost Pool Y

60-630-42LT Disability Insurance 10 Applied Technologies LLC 3,253.11 0.00 3,253.11 Not in Cost Pool Y

60-645-10 Bonuses 10.10.3.0 Executive 1,500.00 1,500.00 0.00 100 - Fringe N

344,093.22 115,130.37 228,962.85


Fringe on Direct Labor

60-620-10 Vacation Expense

60-620-20 Sick Leave

60-620-30 Holiday Leave

60-620-43 Bereavement

Fringe on Direct Labor - Total

General Ledger – Project Ledger Reconciliation

General Ledger – Project Ledger Reconciliation Report

Compares revenue and all project-related expenses contained in the General Ledger and

the Project Ledger

Summary and Detail reports

Amounts are summarized by Account and Org on the Summary report

Discrepancies are listed by Project-Account-Org on the Detail report

Query Overview

General Ledger Data Project Ledger Data

Query Overview

Report Queries

General Ledger Query Review

Calculated Fields

Field Expression Why?

Use GL Period maximum ([Period] for [Fiscal Year]) Field joined to 'Period' field in PSR query.

GL Account if ([Account ID] like '40%') then ('40-000-00') else ([Account ID]) Multiple revenue accounts exist. Create a generic account for reporting purposes.

GL Account Name if ([Account ID] like '40%') then ('Revenue') else ([Account Name]) Name of generic revenue account used for reporting.

GL with PAG Query Review

Project Account Group (PAG) code inserted into GL query results

Used to confirm that the account is included in the PAG currently assigned to the project

o Left join ensures that all GL data is in the query result even if the account is not included

in the PAG

PAG Query

Project Data Overview

Project Data Queries

The Problem - Revenue data exists on multiple levels in the Project ledger

Project ID Level Description General Ledger Revenue Project Ledger Revenue

05022.329 Revenue posting level X X

05022.329.LAB Transaction level X

The Solution

- Use the Revenue Project ID for all revenue rows in the Project Ledger

Oracle Database - Add PROJ_REV_PROJ to the Projects Package

SQL Server

- Option 1: Create a SQL Server job to populate the PROJ_REV_PROJ table and then add

the table to the Projects package

- Option 2: Create a query that contains the data in PROJ_REV_PROJ

- Join PROJ_REV_PROJ query to PSR query

- Use 'IF/THEN' statement to insert the Revenue Project ID into revenue data rows

that exist in the 'PSR with RevProjID' query

PSR Query Review - PROJ_REV_PROJ

PSR Query Review – PROJ_REV_PROJ

PROJ_REV_PROJ

Query Results Example

Revenue Proj ID Project ID

10100.10 10100.10

10100.10 10100.10.01

10100.10 10100.10.02

10100.10 10100.10.03

10100.10 10100.10.04

10100.10 10100.10.05

10100.20 10100.20

10100.20 10100.20.01

10100.30 10100.30

10100.30 10100.30.01

10110.01 10110.01

10110.01 10110.01.001

10110.01 10110.01.002

10110.01 10110.01.003

10110.02 10110.02

10110.02 10110.02.001

10110.02 10110.02.002

10110.02 10110.02.003

Problem - Revenue rows in the PSR table are assigned to the first account in the Chart of Accounts, not the Revenue account in the PAG

Solution – Use the ‘Revenue’ account created for reporting purposes

Same account used in the GL Data query

PSR Data Query

Subtotal Type Numbers

1 Revenue

2 Labor

3 Non-Labor

14 Award Fee Revenue

Number/Description

PSR Query Review- PSR with RevProjID

PSR Query Review - PSR with RevProjID

Report Queries

Two report queries created

Same data elements

Different filters on the result set

Account Summary report filter

Displays all data except rows where the GL

and PL value is ‘0.00’

Project Difference report filter

Only differences are displayed

Report Queries

Report Queries

Query Fields

Field Expression

Fiscal Year if ([GL With PAG].[Fiscal Year] is null) then ([PSR with RevProjID].[Fiscal Year]) else ([GL With PAG].[Fiscal Year])

Period if ([GL With PAG].[Use GL Period] is null) then ([PSR with RevProjID].[Period]) else ([GL With PAG].[Use GL Period])

Project ID if ([GL With PAG].[Project ID] is null) then ([PSR with RevProjID].[PSR Project ID]) else ([GL With PAG].[Project ID])

Account if ([GL With PAG].[GL Account] is null) then ([PSR with RevProjID].[PSR Account]) else ([GL With PAG].[GL Account])

Account Name if ([GL With PAG].[GL Account Name] is null) then ([PSR with RevProjID].[PSR Account Name]) else ([GL With PAG].[GL Account Name])

PAG if ([GL With PAG].[Account Group] is null) then ('Account No Longer in PAG') else ([GL With PAG].[Account Group])

Organization if ([GL With PAG].[Organization ID] is null) then ([PSR with RevProjID].[Organization ID]) else ([GL With PAG].[Organization ID])

GL Amount if ([GL With PAG].[GL Amount] is null) then (0) else ([GL With PAG].[GL Amount])

PL Amount if ([PSR with RevProjID].[YTD Incurred Amount] is null) then (0) else ([PSR with RevProjID].[YTD Incurred Amount])

Difference [GL Amount] - [PSR Amount]

General Ledger- Project Ledger Reconciliation Reports

General Ledger - Project Ledger Reconciliation

Account Summary Data

YTD Data - Fiscal Year 2009 Period 1

Account Account Name GL Amount PSR Amount Difference

40-000-00 Revenue 4,025,629.40 1,990,878.87 2,034,750.53

50-100-10 DIR: Corp Site Dir Lbr 90,460.41 90,460.41 0.00

50-100-20 DIR: Client Site Dir Lbr 198,410.84 189,723.34 8,687.50

51-120-10 Direct Airfare 9,551.16 9,551.16 0.00

51-120-20 Direct Auto Rental 1,366.18 1,366.18 0.00

51-120-30 Direct Hotel 6,619.72 6,619.72 0.00

51-120-40 Direct Meals 2,201.93 2,201.93 0.00

51-120-50 Direct Mileage 259.42 259.42 0.00

51-120-55 Direct Miscellaneous 142,586.43 142,586.43 0.00

51-120-70 Direct Fuel 62.77 62.77 0.00

52-400-10 Subs-Labor 0.00 93,998.47 -93,998.47

52-400-20 Subs-Non-Labor 11,913.32 11,913.32 0.00

52-400-30 Subcontractors-General 13,109.82 13,109.82 0.00

52-410-10 Consultants-Labor 0.00 8,287.00 -8,287.00

General Ledger - Project Ledger Reconciliation

Project Differences

YTD Data - Fiscal Year 2009 Period 1

Project ID Account Account Name PAG Organization GL Amount PSR Amount Difference

10100.10 40-000-00 Revenue SV1 10.10.2.1 1,011,623.06 457,794.43 553,828.63

10100.10 40-000-00 Revenue SV1 10.10.2.3 31,384.18 20,941.45 10,442.73

10100.20 40-000-00 Revenue SV1 10.10.2.1 219,079.66 102,877.13 116,202.53

10100.20 40-000-00 Revenue SV1 10.10.2.3 1,845.32 1,599.63 245.69

10100.30 40-000-00 Revenue SV1 10.10.2.1 63,156.04 29,053.29 34,102.75

10100.30 40-000-00 Revenue SV1 10.10.2.3 21,351.64 13,379.71 7,971.93

10110.01 40-000-00 Revenue SV1 10.10.2.2 139,201.24 62,768.88 76,432.36

10110.01 40-000-00 Revenue SV1 10.10.2.3 10,149.45 0.00 10,149.45

10110.02 40-000-00 Revenue SV1 10.10.2.2 168,652.34 76,709.75 91,942.59

10110.99.001 40-000-00 Revenue SV1 10.10.2.2 73,955.88 34,973.72 38,982.16

10110.99.001 52-410-10 Consultants-Labor Account No Longer in PAG 10.10.2.2 0.00 2,250.10 -2,250.10

10110.99.002 40-000-00 Revenue PD1 10.10.2.2 160,100.00 0.00 160,100.00

10120.01 50-100-20DIR: Client Site Dir Lbr SV1 10.10.2.1 8,687.50 0.00 8,687.50

10120.01.001 40-000-00 Revenue SV1 10.10.1.2 278,755.30 138,370.18 140,385.12

Statement of Indirect Expense – Project Ledger Reconciliation

Report compares data in the

POOL_SIE_SUPPORT table and the

PROJ_BURD_SUM table

POOL_SIE_SUPPORT contains all the costs the

should be allocated

PROJ_BURD_SUM contains the costs that have been

allocated

SIE Data Query

All fields, with the exception of the ‘Apply to Rate Table (Y/N)’ field, are in the Statement

of Indirect for Pools Information namespace

‘Apply to Rate Table (Y/N)’ field is in the Pool Setup Information namespace

Project Burden Summary Query

Project Burden Summary

Pool Name

Project Burden Summary Query



Query Fields

Field Expression

Fiscal Year if ([SIE Data].[Fiscal Year] is null) then ([PROJ_BURD_SUM Data].[Fiscal Year]) else ([SIE Data].[Fiscal Year])

Period if ([SIE Data].[Period] is null) then ([PROJ_BURD_SUM Data].[Period]) else ([SIE Data].[Period])

Pool if ([SIE Data].[Pool Number] is null) then ([PROJ_BURD_SUM Data].[Pool Number]) else ([SIE Data].[Pool Number])

Pool Name if ([SIE Data].[Pool Name] is null) then ([PROJ_BURD_SUM Data].[Pool Name]) else ([SIE Data].[Pool Name])

SIE Amount if ([SIE Data].[YTD Amount]is null) then (0) else ([SIE Data].[YTD Amount])

Project Ledger Amount if ([PROJ_BURD_SUM Data].[YTD Actual Amount] is null) then (0) else ([PROJ_BURD_SUM Data].[YTD Actual Amount])

Difference [SIE Amount] - [Project Ledger Amount]

SIE – Project Ledger Reconciliation Report

500 General & Administrative 208,340.52 208,340.56 -0.04

370 Mat'l Hdlg & Subcontracts 50,551.96 50,551.96 0.00

350 Client Site Overhead 0.00 0.00 0.00

300 Corp Site Overhead 54,278.77 54,278.78 -0.01

SIE - Project Ledger Reconciliation

Fiscal Year 2009 Period 1Pool Pool Name SIE Amount Project Ledger Amount Difference

Questions?

Questions & Contacts

Jami Benson Kelly Nighland Michael O’Malley

[email protected] [email protected] [email protected]

703.608.9490 703.622.6550 843-860-0041

www.LexellBlue.com www.LexellBlue.com www.LexellBlue.com

mailto:[email protected]



Documents

Streamlining Your Back Office with CER - Lexell Blue, LLC Streamlining Your Back... · · 2017-11-20Streamlining Your Back Office with CER Michael O’Malley, Lexell Blue. ... Costpoint