Internal Controls Dashboard

Aging Subaward Invoices

Subaward invoices that were received over 30 days ago and have not yet been approved.

The aging report helps research administrators and financial managers track and manage outstanding invoices, identify potential issues, and ensure timely payment or approval.

Visit the FAQ for Subaward Invoices and Payments for more information.

Accounts Receivable Panorama: Receivables Aging Report

IDC on Non-Sponsored Funds

Indirect costs on cost share internal funds should not post to the General Ledger.  Indirect costs in the GL on non-sponsored/internal funds reflect a transaction processing error that must be corrected.

To access IDC on Specific State Appropriations or other non-sponsored projects, you must have the UCSD PPM PADUA Write User JR role to be granted access to PADUA 2.0. Non-sponsored projects that need IDC assessed need to be created in PADUA 2.0 with the project template "UCSD General Project with Burdening". The default IDC is Total Direct Costs 20%, but can be changed as needed 

Award Closeout Report

IDC Variance

IDC variances refer to the differences between the expected and actual indirect costs (IDC) charged to a project. These variances can occur due to various reasons such as changes in the project scope, modifications in the budget, or errors in the calculation of IDC.

Identify the projects with variances and reach out to the SPF Accountant to make the corrections.

Award Closeout Report

Misposted Cost Share

An external funding source was used with a cost share project or task, or an internal funding source was used with a non-cost share project or task. Cost share project or task defined as one with a burden schedule starting with 'INT.'

• Review the OFC PPM Department Guide to Managing Cost Sharing
• Identify whether the charge has the wrong funding source or is on the wrong project or task
• If the wrong funding source was used, process a cost transfer in OFC to reflect the correct funding source on the costs:
  • Cost Share expenses should have an Internal Funding Source
  • Non Cost Share expense should have an External Funding Source
• If the funding source is correct, but the cost is on the wrong project or task, process a cost transfer to move the charge to the correct project-task.
• Review KBA How to Perform a Full, Split or Select Multiple Transactions/Costs for a Cost Transfer in Oracle
• Resources for Salary Cost Transfers/Direct Retros in UCPath. See UCPath Job Aids under Funding
  • How to Submit a Direct Retro
  • How to Submit a Direct Retro for Work Study
  • How to Submit a Direct Retro with the Salary Cap/MCOP Worksheet

Consolidated Exceptions Report: Misposted Misc Receipts on SP

Misposted Miscellaneous Receipts

Sponsored Projects should have miscellaneous receipts posted as a credit to expense or applied towards an invoice.

After identifying a mis-posted miscellaneous receipt end users should complete and submit the Subledger Transaction Correction Form (select Receivables and Cash Management from the dropdown menu)

Helpful Links:

How to Make a Deposit

How to Handle a Subaward Credit Memo

How to Handle a Supplier Credit Memo

Consolidated Exceptions Report: Misposted Misc Receipts on SP

Salary on Fellowship

Fellowship awards are awards to provide training, not employment. This report is intended to identify potential employment related costs that are charged to fellowship awards and are unallowable

Per eCFR :: 2 CFR 200.466 – Scholarships and student aid costs.

(a) Costs of scholarships, fellowships, and other programs of student aid at IHEs are allowable only when the purpose of the Federal award is to provide training to selected participants and the charge is approved by the Federal awarding agency.

Review their appointment to ensure that they are setup as trainees, not employees.

Please work with your SPF Accountant or submit via Services and Support ticket if you have any questions or concerns.

Consolidated Exceptions Report: Salary on Fellowship Award

Unallowable Cap Gap

Unallowable cap gap refers to the amount of salary that exceeds the allowable salary cap for a particular project or award. The unallowable cap gap is calculated as the difference between the job compensation rate and the monthly NIH cap rate, multiplied by the UCSD Labor Ledger salary derived effort percent. This amount is considered unallowable because it exceeds the maximum allowable salary cap set by the funding agency, and therefore, cannot be charged to the project. The report provides a summary of the unallowable cap gap charged to awards, which can be used to identify and correct any errors or discrepancies in salary charging. 

The consequences of not addressing unallowable cap gaps can be significant and may include:

1. Disallowed costs: The funding agency may disallow the excess salary costs, which can result in a loss of revenue for the project.
2. Audit findings: Unaddressed unallowable cap gaps can lead to audit findings, which can damage the institution's reputation and credibility.
3. Funding agency penalties: In severe cases, the funding agency may impose penalties or sanctions on the institution for non-compliance with salary cap regulations.
4. Delayed or reduced funding: Unaddressed unallowable cap gaps can delay or reduce future funding from the agency.

To resolve unallowable cap gaps, the following steps can be taken:

1. Review the salary charging and correct any errors or discrepancies.
2. Re-budget the project to ensure that the salary costs are within the allowable limits.
3. Obtain prior approval from the funding agency for any salary costs that exceed the allowable limits.
4. Document and maintain records of the correction and any subsequent actions taken to resolve the issue.

UCPath Fund Exception Report

Miscoded Equipment

Expenditure type starts with 163003 (Capital Equipment) and the total invoice amount is less than $5,000

Look at the line item description to identify what was purchased.  If the purchase does qualify as equipment (acquisition cost => $5,000 and useful life > one year), then okay.

If the item is not equipment, complete and submit the Subledger Transaction Correction Form. 

Select 'Payables Invoices or Payables Payments' from the dropdown menu, and then complete the Accounts Payable Cost Correction Request Excel spreadsheet.

Transaction Details Report

Miscoded Fabrications

Expenditure type starts with 163001 and neither the project nor the task contain the word "fab"

• Determine whether the transaction is miscoded or whether the transaction is on the wrong task 
• If the transaction is miscoded, complete and submit the Subledger Transaction Correction Form. 
• If the cost posted to the wrong task, process a cost transfer to the correct fabrication task
  •  How to Perform a Full, Split or Select Multiple Transactions/Costs for a Cost Transfer in Oracle
• If a new fabrication task needs to be created, submit a sponsored project or general project change request.
• Learn more about how to create a Project and Task for a fabrication in Oracle PPM. 
• If the costs are on a fabrication project or task that does not include the word Fab, modifying the project or task name in PADUA will cause the transactions to drop off the report.

Transaction Details Report

GL-PPM Expense Variance

Coming Soon!

GL-PPM Budget Variance

Coming Soon!

Unprocessed Costs

Coming Soon!

Closed Projects with GL Balance

• This report includes balance sheet accounts (liabilities, accounts receivable, etc.). 
• Normally balance sheet accounts are cleared through the natural course of business. However, if they are not, it is important for departments to address them as they are responsible for all financial activity on their FinU. For example, if there is a balance on an accounts receivable account, that generally means that a customer has not paid one of the invoices for this project. It is important to follow up and make sure the payment is made.

Assets (1XXXXX)

• Receivables (12XXXX): Ensure all customer invoices have been issued and paid.
  • Review your Department AR aging report (BAH -> Accounts Receivable Panorama -> Receivables Aging Report)
  • Search for unapplied cash for your department to claim (BAH -> Accounts Receivable Panorama -> Incoming Payments (Receipts))
  • Submit a claim form to clear the balance (KBA: How to Claim Unidentified Payments (wires, ACHs & checks) 
  • For subledger corrections in the accounts receivable module for invoice chart of account changes, please complete and submit the Subledger Transaction Correction Form 
  • For any other AR inquires, please submit a ticket to Budget and Finance Support (Billing & Receivables -> Oracle Accounts Receivable). 
• Capital Assets (16XXXX): Work with ICA to complete the capitalization process. If expenses were miscoded as capital assets, complete and submit the Subledger Transaction Correction Form to correct the account code or expenditure type. For additional help, Submit a ticket to Budget and Finance Support (Equipment Asset Management -> General Capital Equipment Questions -> Other Equipment Inquiries). 

Liabilities (2XXXXX)

Refer to the journal source on the transactions causing a balance.

• Payables: Submit a ticket to Budget and Finance Support (Invoices & Payables -> Supplier Invoices -> Supplier Invoice Status)
• UCSD ISIS: Submit a ticket to Budget and Finance Support (Financial Accounting -> Student Accounting -> Account Reapplications)
• Receivables: Submit a ticket to Budget and Finance Support (Billing & Receivables -> Oracle Accounts Receivable -> AR Billing Other) 
• Spreadsheet: Contact the journal creator.

Net Position and Changes in Net Position (300000 and higher)

Transfer resources or expenses to bring the balance to zero. If balances of accounts starting with 3 and higher net to zero, these can be disregarded. They will come off the report at the start of the next fiscal year.

Consolidated Exceptions Report: Closed Projects with GL Balance

Transactions on No Project

This report does not include transactions that are intended to post with no project segment, such as sponsored fund revenue or cash transactions.

Transactions on sponsored funds must be posted to a project. Correction of sponsored fund transactions without a project is required. Transactions on non-sponsored funds may be posted to a project or without a project at the department's discretion. To correct identified transactions, complete and submit the Subledger Transaction Correction Form.

Consolidated Exceptions Report: Transactions on No Project

Project Setup to GL Match Errors

Coming Soon!

Consolidated Exceptions Report: Project Setup to GL Match Errors

Funds in Deficit

Non-Sponsored funds with deficits greater than $25,000. For more information about the financial deficit policy, check out the Blink page here.

• Guidance on using SOFI Funds to clear deficits (PDF)
• Cost Transfer Guide

Financial Resource Management Dashboard: Financial Deficit Report - Operating Funds