1. Integrity Checks and What Matters
Julie Thompson, ITS
September 29, 2011

2. Agenda
We will be talking about Integrity, Month End, and Year End queries collectively
We’ll review what the queries are showing you
Tips for finding variances
Effect variances can have

3. 5 Primary Types of Integrity Checks
Summary vs. Detail
Integrity within Commitment Control
(APPROP vs ORG vs DETAIL)
Integrity between Commitment Control and General Ledgers
(DETAIL_EX vs ACTUALS)
Checks for things that should not exist
Checks for things that should exist

4. Primary Players Tables LEDGER_KK LEDGER KK_ACTIVITY_LOG JRNL_LN
Summary
APPROP, ORG, DETAIL, PROJ_GRT, PRMST_EXP, PRMST_REV, REVEST
Ledger Groups
ACTUALS, CAPITAL, GAAP, ENCUMB
KK_ACTIVITY_LOG
JRNL_LN
Detail

5. Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_ACTIVITY_LOG
JRNL_LN
Integrity 05: BOR_CHK_KKLEDG_ACTV
Compares detail activity in KK_ACTIVITY_LOG to
summary amount in LEDGER_KK

6. Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_ACTIVITY_LOG
JRNL_LN
Integrity 08: BOR_CHK_LEDG_JRNL
Compares detail activity in JRNL_LN to summary amount in LEDGER

7. Type 1: Summary vs. Detail
LEDGER_KK
LEDGER
KK_BUDGET_LN
KK_ACTIVITY_LOG
JRNL_LN
Integrity 06: BOR_CHK_KKLEDG_BUD
Compares detail activity in KK_BUDGET_LN with summary amount in LEDGER_KK

8. Summary vs Detail data example:
Integrity Check 05: BOR_CHK_KKLEDG_ACTV
LEDGER_KK
KK_ACTIVITY_LOG

9. Summary vs Detail data example:
Integrity Check 08: BOR_CHK_LEDG_JRNL
LEDGER
JRNL_LN

10. Type 1: Summary vs. Detail
These queries should never have a variance
A DBI is usually, but not always required to correct
Update LEDGER_KK or LEDGER to reflect correct activity, or
Clean bad data out of KK_ACTIVITY_LOG or JRNL_LN, or
Can sometimes resolve functionally by clearing Budget Check Exception

11. Type 2: Integrity within Commitment Control
APPROP
ORG
DETAIL
PRMST_EXP
PRMST_REV
PROJ_GRT
REVEST
LEDGER_KK
Integrity 01: BOR_CHK_PROJ_ENC_LEG
- Encumbrances between PRMST, PROJ_GRT, and DETAIL
Integrity 04: BOR_CHK_UNREST_LEDGER
- Encumbrances and Expense between APPROP, ORG, and DETAIL
Integrity 10: BOR_CHK_REVAPPROP_BUD
- Budgets between REVEST and APPROP

12. Integrity within Commitment Control data examples:
Integrity Check 01: BOR_CHK_PROJ_ENC_LEG
LEDGER_KK

13. Type 2: Integrity within Commitment Control
These queries should never have variances since all ledgers should be updated at the same time upon a valid budget check
Corrective Action is usually a journal entry directly to Commitment Control
If the variance is for a Project ledger, we will usually opt to rebuild the project ledgers because many schools still have residual variances from 8.9 upgrade

14. So, how do you find these variances?
For variances in the Summary vs Detail and Integrity within Commitment Control queries find the accounting period where the variance exists
Then use a detail query to identify the specific transaction(s)

15. Finding variances …
Integrity Check 05: BOR_CHK_KKLEDG_ACTV

16. Finding variances …

17. Finding variances …
Integrity Check 05: BOR_CHK_KKLEDG_ACTV

18. Finding variances …
Once you know the accounting period, you can use the BOR_KK_ACTIVITY query to identify the transaction
You may want to tweak it a bit. I recommend adding a Business Unit prompt (improves performance), and changing the LEDGER_GROUP = ‘DETAIL’ criteria to LEDGER = prompt

19. Finding variances …

20. So now what?
Once you’ve found the transaction, check for any budget errors. If they exist, clear them.
Even if the transaction does not show as having a Budget Error, re-budget checking can sometimes clear the issue (may need to trick the system to reset the budget flags)
If the variance persists, submit a ticket to ITS

21. Type 3: Integrity between Commitment Control and GL Ledgers
LEDGER_KK
LEDGER
Integrity 02: BOR_CHK_PROJ_EXP_LEG
- Expense between PRMST, PROJ_GRT, DETAIL, and ACTUALS
Integrity 03: BOR_CHK_PROJ_REV_LEG
- Revenue between PRMST, DETAIL, and ACTUALS
Integrity 07: BOR_CHK_DETL_ACTLS
- Expense between DETAIL and ACTUALS
Ask audience: Why is PROJ_GRT not in Integrity 03 ?

22. Type 3: Integrity between Commitment Control and GL Ledgers
LEDGER_KK
LEDGER
Integrity 09: BOR_CHK_REV_LEDGER
- Revenue between REVEST, DETAIL, and ACTUALS
Integrity 11: BOR_CHK_DTL_ENC
- “Encumbrance” between DETAIL and ENCUMB
- Corrective Action to re-run ENCUMB ledger build
- ENCUMB ledger is not closed and can be rebuilt at any time

23. Integrity between KK and GL Ledger data example:
Integrity 03: BOR_CHK_PROJ_REV_LEG
LEDGER_KK
LEDGER_KK
LEDGER

24. Integrity between KK and GL Ledger data example:
Integrity 07: BOR_CHK_DETL_ACTLS
LEDGER_KK
LEDGER

25. Type 3: Integrity between Commitment Control and GL Ledgers
Variances between Commitment Control and ACTUALS very common
Timing Issue - Any transaction that has been budget checked and not posted will be a variance
If running throughout year, monitor for lingering variances
Will probably only be clear at Fiscal Year End
If “true” variance, then journals to Commitment Control are usually needed

26. Finding variances… 3 primary sources of variances:
Vouchers budget checked, but not yet posted (BOR_AP_UNPOSTED_VCHR)
Expense Reports budget checked, but not yet posted (BOR_EX_UNPOSTED_ACCRUALS)
Expense Reports posting for different amount than budget checked

27. Finding variances…
“Known Issue” with Expense Reports not re-budget checking when mileage is changed
Workaround: uncheck/recheck “approve expense” box
If you are an Expense user, add BOR_KK_EX_ER_RECON to your month end list of queries to run
This query will return any Expense Reports budget checked for a different amount than posted for
Relatively easy DBI to fix if caught before Expense Reports are closed

28. Type 4: Checks for Things that Should Not Exist
Month End 01: BOR_CHK_JE_PENDING
- Returns transactions not journal generated or journals with errors
Month End 02: BOR_CHK_UNPOST_SUBSYSTEM
- Returns any subsystem journal that has been unposted (ability to unpost subsystem journals has been removed)
- Will cause FDM errors
BOR_CHK_ERROR_ENCUMB checks for Encumbrances in Revenue or Balance Sheet accounts
Cash Encumbrances can cause BTA_ENCUMB_PAYABLE query to be out, also cause FDM errors

29. Type 4: Checks for Things that Should Not Exist
Month End 03: BOR_CHK_CASH_ENCUMB
- Returns cash encumbrances (ITS can run utility to delete them)
- Coming from Encumbrance journals on which the ‘DEFAULT’ transaction code is used. Can be either Payroll Encumbrance process of manual Encumbrance journals
- Will cause your BOR_BTA_ENCUMB_PAYABLE query to be out
- Will cause FDM editor errors for period 0
BOR_CHK_ERROR_ENCUMB checks for Encumbrances in Revenue or Balance Sheet accounts
Cash Encumbrances can cause BTA_ENCUMB_PAYABLE query to be out, also cause FDM errors

30. Type 4: Checks for Things that Should Not Exist
Month End 04: BOR_CHK_REST_WOUT_PROJ
- Fund transactions without a Project
Month End 05: BOR_CHK_ERROR_ENCUMB
- Encumbrances in Revenue or Balance Sheet accounts
Month End 06: BOR_CHK_NEG_ENCUMB
- Negative Encumbrances
BOR_CHK_ERROR_ENCUMB checks for Encumbrances in Revenue or Balance Sheet accounts

31. Type 4: Checks for Things that Should Not Exist
Year End 01: BOR_CHK_12000_BALANCES
Balances in Fund (inactive fund)
Year End 02: BOR_CHK_FDM_CAPITAL_CF
Returns CAPITAL transactions where CFs are missing and Fund Code not equal to 52000
Year End 04: BOR_CHK_PERSERV_ENCUM
Returns Personal Services Encumbrances (only “shouldn’t exist” if YE and Zero Personal Services process has been run)
Integrity 12: BOR_CHK_BUD_REF_FISCAL_YEAR
- Returns transactions with Budget Ref greater than FY entered
BOR_CHK_ERROR_ENCUMB checks for Encumbrances in Revenue or Balance Sheet accounts

32. Type 5: Checks for Things that Should Exist
Year End 03: BOR_CHK_PERIOD0_POPULATED
- Ensure that ACTUALS, CAPITAL, GAAP, DETAIL_EN, and ENCUMB have beginning balances
Year End 05: BOR_NET_ASSET_ACCOUNT
- Returns beginning balances for Net Asset accounts

33. Why do we care? Variances undermine the intent of Commitment Control
If you have Encumbrances or Expenses recorded in KK_ACTIVITY_LOG, but not LEDGER, transactions may pass budget checking that shouldn’t
If you have Encumbrances or Expenses recorded in DETAIL, but not APPROP, transactions may pass budget checking that shouldn’t, since we control at APPROP
Why do we care?

34. Why do we care? Can cause overspending or underspending
Year End Reporting of Expenses does come from ACTUALS, but if you’re spending based on KK, then your numbers may not be what you expected
Causes inaccurate reporting to your departments
Why do we care?

35. Why do we care?
Encumbrance errors can affect your ENCUMB ledger which affects the BTA_ENCUMB_PAYABLE query and the Budgetary Compliance Report
Encumbrance errors will affect your Surplus/Deficit reporting
Bad data can cause FDM editor errors
Why do we care?

36. Wrap-Up
Run Summary vs Detail, Integrity within Commitment Control, and Checks for things that shouldn’t exist throughout the year, don’t wait until Year End
Begin the hunt for variances by adding accounting period to queries
You may still need ITS to find or correct the variance

37. Questions