Reviewing Fund Balances impacted by 2018 Consumption

Schools should analyse 2018 data to determine if the balances remaining in any of the Funded Programs were a result of misaligned or unallocated transactions. If so, balances in the Funded Programs could be used to offset the negative value remaining in 6100 # 'Not Assigned' fund at the end of December 2018, therefore correcting Fund 6300.

Things to consider:

  • Permanent, temporary and casual salaries where journals may not have been completed to reflect the salary cost against the Funded Program.
  • Goods or services where purchases may have been made without the inclusion of the Funded Program WBS
  • Journals which may have been processed but weren't aligned to the funding correctly
  • Internal Orders used to track expenses from Funded Program budgets and the expense has not been reflected against the Funded Program to reduce the balance held.

Once the misaligned transactions have been identified, if any, a journal can be processed to debit the funded program and credit the Fund 6100 'Not Assigned'.

Corporate finance will process a journal on the schools behalf to reinstate the consumption adjustment for all or a portion of your 6300 on advice of the school journal being completed.

Schools are required to submit an email request for the total of consumption reversal required. Attach a screenshot of the approved journal/s performed by the school to the email request as journal evidence.

Send to ~Corporate.sapschoolsfi518@det.nsw.edu.au

All requests must be submitted by the end of Term 1, 12th April 2019.

If you require further information please contact Schools Finance through EDConnect on 1300 32 32 32 Option 1, Option 1 or an online enquiry referencing ?2018 Consumption Adjustment? in the enquiry line.

Salaries: To determine whether employees were paid from a Funded Program i.e Instructional Leaders, School Learning Support Officers, casual costs etc, the Employee Level Salary Cost Report (ELSCR) or the SAP Employee Level Salary Cost Report (SAPELSCR), depending on the period of employment under investigation, should be used. In some cases both reports may need to be reviewed.

Using the Employee Level Salary Cost Report (ELSCR) and SAP Employee Level Salary Cost Report (SAPELSCR)

Both reports are located within the Reports tab within the SAP Portal.

Use the ELSCR for salary costs before the staff member was moved to the new SAP HR Payroll system.

Use the SAPELSCR for salary costs after the staff member moved across into the new HR Payroll system.

If a whole year of salary costs are being reviewed then both reports need to be run.

School management reporting cost report
Image: School management reporting cost report

Select the filters within the reports by clicking on Filters.

Filters highlighted
Image: Filters highlighted

Click on the 'Show Variable Entry Screen' to edit the date range to a whole year (01.2018 - 12.2018) to capture all salary costs within each report.

Current selection highlighted
Image: Current selection highlighted

Identify the staff members whose salary cost should align to a Funded Program. Filter on these individuals employees using the 'Employee Surname, First Name' Filter in the SAPELSCR or the 'Employee No.' filter in the ELSCR.

Add the 'WBS Element' (located in the Filter section of the report) as a column to the report by dragging in into the report before the 'Posting Date' column. If a WBS is displayed then the salary cost was posted to the Funded Program identified by the WBS. If a # symbol is displayed the salary costs were posted to 6100 # 'Not Assigned' funds which is the default option.

WBS element highlighted
Image: WBS element highlighted

The interim report located on the SAP HR Project Support Portal can be reviewed to determine any individual daily casual salary costings which may need to be aligned to a funded program. These charges will relate to casual staff employed in the new SAP HR Payroll system during the 2018 year.

Note: Any previous journals processed to allocate salary costs to a Funded Program are not visible in the ELSCR and SAPELSCR. Refer to the Schools Overview Report to view these transactions.

Further information on the salary reports is available from the link below:

For any journals undertaken to correct funds available related to salary costs against a WBS use GL500101 for teaching staff and GL500102 for non-teaching staff. When preparing the journal use the same GL in both the debit and credit lines with the appropriate WBS in the debit line only. Include the 101 Ed Delivery cost centre in both transaction lines.

Do not use the 301 HR Staffing Cost Centre in these journals.

In the Journal Entry Name use '2018 Consumption Adjust' and in the Description a relevant meaningful description in the journal for easy reference. Evidence must be uploaded to the journal for audit purposes and future reference.

Example

GL WBS Fund Cost Centre Tax Description  
500102 Yes 6100 Ed Delivery P5 Realignment of salary costs for SLSO to WBS Debit
500102 No 6100 Ed Delivery P5 Realignment of salary costs for SLSO to WBS Credit

Goods and Services:

Where a goods or services expense has been incurred which should have been aligned to a Funded Program a correction journal can be processed. Schools should identify the transaction by reviewing Purchase Order or PCard expense transactions to determine the value and the original account assigning used.

Alternatively, a review of the 2018 Funded Program Operational Expense budgets may assist to determine if the budgeted expenditure has been debited correctly.

To review schools Operating Expenses in the Schools Overview Report scroll down the page to the G/L Account View.

Left click on the Expenses node.

Expand the expenses node
Image: Expand the expenses node

This expands the Expenses node and expenses can be viewed as Employee Related or Operating Expenses.

Expenditure transactions highlighted
Image: Expenditure transactions highlighted

Review the expenditure transactions. Right click on value displayed in the Actuals column against Operating Expenses. Use the 'Goto' function and run the Actuals Detail Report to determine if payments have been incorrectly assigned. Review any high value items where costs may not have been assigned correctly.

Highlighting goto
Image: Highlighting Goto

For any journals undertaken to correct funds available related to goods or services costs against a WBS, use the same GL account from the original transaction for both the debit and credit lines and the appropriate WBS.

In the Journal Entry Name use '2018 Consumption Adjust' and in the Description a relevant meaningful description in the journal for easy reference. Evidence must be uploaded to the journal for audit purposes and future reference.

Example

GL WBS Fund Cost Centre Tax Description  
528676 Yes 6100 Ed Delivery P5

Realignment of PO 4000000000X to WBS

Debit
528676 No 6100 Ed Delivery P5

Realignment of PO 4000000000X to WBS

Credit
Return to top of page Back to top