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Contains budget, encumbrance, and actual balances for detail-level Accounting Flexfields, by accounting period. Balances are available for the month, the fiscal year-to-date, and the project-to-date. For budgets, balances are also available for the total fiscal year.

Common Uses
Reporting on balances for selected detail-level Accounting Flexfields. For example: "Show me the actual fiscal year-to-date balances through the end of the latest accounting period for my organization, including those where my organization is the responsible organization."

Primary Key Indexed Data Elements Related Tables





































  • This table contains balances only for detail-level accounts. For balances for summary-level accounts (such as for object code "TEXP," Total Expenses for Fund Checking), see the SUMMARY_BALANCES table.
  • Most often, you will want data for just one accounting period. Beware summarizing beginning balance, ending balance, fiscal year-to-date, project-to-date, fiscal year-total, or project-total figures for multiple accounting periods.
  • It is often easiest to use ACCOUNTING_PERIOD when setting the record selection conditions for queries. If, instead, MONTH or FISCAL_MONTH_SEQ are used in the record selection conditions for a query, FISCAL_YEAR ought to be used as well.
  • This table contains rows for accounting periods back to JUL-96, up through the end of the current fiscal year. There can be rows for future periods through the end of the fiscal year for accounts that have future budget balances (in those cases, there may also be values in the actual and budget year-to-date and project-to-date columns, as well as total encumbrances.
  • Once activity is posted to a COA account for a given accounting period, there are and will be balances for the account for that accounting period onward (even after the END_DATE for the fund). There will not be balances for the account for earlier accounting periods -- a balances row is created for an account in the first period it is used, and not before (once created, an account will have a row in every subsequent period, even if the balances are 0).
  • The BALANCES table only stores year-to-date encumbrance balances. These should match the project-do-date encumbrances which appear as the default in the General Ledger (online and on reports). There may be cases, if an encumbrance journal is made to a previous year, where the year-to-date and project-to-date balances no longer match, which should be resolved by the next fiscal year-end General Ledger encumbrance roll process.
  • When reporting on organizations, be sure to select the data element that meets your needs. COA_ORG is the organization segment of the COA_ACCOUNT (the 26-position Accounting Flexfield). COA_RESPONSIBLE_ORG is the code for the organization responsible for managing the fund.
  • The F_AND_A_RATE and the ICR_SCHOOL_PORTION are populated only for certain balances for sponsored project funds. The values for the F_AND_A_RATE and the ICR_SCHOOL_PORTION depend on the fund, the object code, and the accounting period. Balances to which the F&A rate does not apply will have a value of 0 for their F_AND_A_RATE and the ICR_SCHOOL_PORTION.
  • For balances to which the F&A rate applies, the value of the ICR school portion is 100% minus the sum of the rates for the other portions of the indirect cost recovery amount. The distribution of indirect cost recovery may change from fiscal year to fiscal year. (For example, in fiscal year 2000, the school portion of the total indirect cost recovery amount was 0.79; the remainder was distributed among the reserve for physical plant, the Hospital of the University of Pennsylvania (HUP), and the subvention pool. For fiscal year 2001, the ICR school portion was 0.81, and the remainder went to the subvention pool and the research support services pool.)
  • The value for a fund's F_AND_A_RATE in the Balances table may differ from the INDIRECT_COST_RATE in the Proposal and Award tables. The INDIRECT_COST_RATE in the Proposal table is the rate to be used to calculate the indirect cost recovery amount, as quoted in the proposal for the project. Its value is stored as ###.## (for example, the value 12% would be stored as 12). The INDIRECT_COST_RATE in the Award table is the rate the sponsor awarded; its value is stored in the same format used in the Proposal table. The F_AND_A_RATE in the Balances table is stored in a different format (.########--for example, 12% is stored as .12). This is the rate actually used to calculate the indirect cost recovery amounts each week. In cases where the awarded rate actually floats based on the federally negotiated rate, the value for the F_AND_A_RATE in the Balances table may differ from the value for the INDIRECT_COST_RATE in the Award table.
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Information Systems and Computing
University of Pennsylvania
Information Systems and Computing, University of Pennsylvania