Streamlining Your Back Office with CER. Michael O Malley, Lexell Blue

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1 Streamlining Your Back Office with CER Michael O Malley, Lexell Blue

Introductions 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

2 Introductions 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 11/24/2015 2

3 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

4 Cost & Revenue Data Flow Post Pool Journal POOL_RT_TBL PAJ Compute Pool Rates LD General Ledger Compute Burden Cost Project Ledger Create PSR and Other Project Report Tables Project Report Tables APV Compute Revenue AJE SJ Post Revenue

Key Accounting Period Reconciliations PAJ Post Pool Journal POOL_RT_TBL General Ledger and Statement of Indirect Expense LD Compute Pool Rates Ensure that all Indirect Expenses are included in cost

5 Key Accounting Period Reconciliations PAJ Post Pool Journal POOL_RT_TBL General Ledger and Statement of Indirect Expense LD Compute Pool Rates Ensure that all Indirect Expenses are included in cost allocations General Ledger Compute Burden Cost Project Ledger Create PSR and Other Project Report Tables Project Report Tables General Ledger and Project Ledger APV Revenue and project expense per both tables tie out Compute Revenue AJE SJ Post Revenue Statement of Indirect Expense and Project Ledger Ensure that all indirect expenses are applied to projects

6 General Ledger - Statement of Indirect Expense Reconciliation

7 General Ledger - Statement of Indirect Expense Reconciliation Account Account Name Org Org Name General Ledger Amount SIE Amount Difference Pool Problem Fringe on Direct Labor FICA Expense 10 Applied Technologies LLC 71, , Not in Cost Pool Y FUTA Expense 10 Applied Technologies LLC 4, , Not in Cost Pool Y SUTA Expense 10 Applied Technologies LLC Not in Cost Pool Y Vacation Expense Gov- Engineering 14, , Fringe N Gov - Services 9, , Fringe N Gov- Manufacturing 9, , Fringe N Executive 11, , Fringe N A&F Department 2, , Fringe N Marketing Department 2, , Fringe N Human Resources 1, , Fringe N Sick Leave Gov- Engineering 12, , Fringe N Gov - Services 4, , Fringe N Holiday Leave Gov- Engineering 11, , Fringe N Gov - Services 9, , Fringe N Gov- Manufacturing 8, , Fringe N Executive 4, , Fringe N A&F Department 1, , Fringe N Marketing Department 1, , Fringe N Human Resources Fringe N Jury Duty Gov- Engineering 2, , Fringe N Bereavement Gov- Engineering 1, , Fringe N Gov - Services 2, , Fringe N Medical Care 10 Applied Technologies LLC 129, , Not in Cost Pool Y Dental Care 10 Applied Technologies LLC 19, , Not in Cost Pool Y Life Insurance Benefit 10 Applied Technologies LLC Not in Cost Pool Y LT Disability Insurance 10 Applied Technologies LLC 3, , Not in Cost Pool Y Bonuses Executive 1, , Fringe N Fringe on Direct Labor - Total 344, , ,962.85

8 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

9 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

10 GL SIE Reconciliation Report General Ledger Data Filters Financial Statement Type Code Financial Statement Lines Accounts Fiscal Year Accounting Period

11 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 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 ([Financial Stmt Major Number] = 1 and [Financial Stmt Grp Number] = 3 and [Financial Stmt Line Number] = 2) or ([Financial Stmt Major Number] = 2 and [Financial Stmt Grp Number] = 1 and [Financial Stmt Line Number] = 1) or ([Financial Stmt Major Number] = 2 and [Financial Stmt Grp Number] = 1 and [Financial Stmt Line Number] = 2)

12 General Ledger Query Filters 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 FICA Expense INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor FUTA Expense INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor SUTA Expense INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Vacation Expense INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Sick Leave INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Holiday Leave INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Jury Duty INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Bereavement INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Medical Care INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Dental Care INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Vision Care INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor Life Insurance Benefit INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor (k) Expense INCSTM Income Statement 1 Gross Margin 3 Cost of Operations 1 Fringe on Direct Labor 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')

13 Statement of Indirect Expense Query 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

14 GL SIE Reconciliation Report Final Query Full Join between the first two queries Final query data elements created using IF/THEN statements

GL SIE Reconciliation Report Final Query Query Fields Field Financial Statement Major Number Financial Statement Major Number Desc Financial Statement Group Number Financial Statement Group Number

15 GL SIE Reconciliation Report Final Query Query Fields Field Financial Statement Major Number Financial Statement Major Number Desc Financial Statement Group Number Financial Statement Group Number Desc Financial Statement Line Number Financial Statement Line Desc Account Account Name Org Org Name General Ledger Amount SIE Amount Difference Pool Problem Expression if ([GL Data].[Financial Stmt Major Number] is null) then (9999) else ([GL Data].[Financial Stmt Major Number]) if ([GL Data].[Financial Stmt Major Number Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Major Number Desc]) if ([GL Data].[Financial Stmt Grp Number] is null) then (9999) else ([GL Data].[Financial Stmt Grp Number]) if ([GL Data].[Financial Stmt Grp Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Grp Desc]) if ([GL Data].[Financial Stmt Line Number] is null) then (9999) else ([GL Data].[Financial Stmt Line Number]) if ([GL Data].[Financial Stmt Line Desc] is null) then ('Account Missing from FS Setup') else ([GL Data].[Financial Stmt Line Desc]) if ([GL Data].[Account ID] is null) then ([SIE Data].[Account ID]) else ([GL Data].[Account ID]) if ([GL Data].[Account Name] is null) then ([SIE Data].[Account Name]) else ([GL Data].[Account Name]) if ([GL Data].[Organization ID] is null) then ([SIE Data].[Organization ID]) else ([GL Data].[Organization ID]) if ([GL Data].[Organization Name] is null) then ([SIE Data].[Organization Name]) else ([GL Data].[Organization Name]) if ([GL Data].[YTD Actual Amount] is null) then (0) else ([GL Data].[YTD Actual Amount]) if ([SIE Data].[YTD Amount] is null) then (0) else ([SIE Data].[YTD Amount]) [General Ledger Amount] - [SIE Amount] if ([SIE Data].[Pool Number-Name] is null) then ('Not in Cost Pool') else ([SIE Data].[Pool Number-Name]) if ([Difference] = 0) then ('N') else ('Y')

16 General Ledger - Statement of Indirect Expense Reconciliation Account Account Name Org Org Name General Ledger Amount SIE Amount Difference Pool Problem Fringe on Direct Labor FICA Expense 10 Applied Technologies LLC 71, , Not in Cost Pool Y FUTA Expense 10 Applied Technologies LLC 4, , Not in Cost Pool Y SUTA Expense 10 Applied Technologies LLC Not in Cost Pool Y Vacation Expense Gov- Engineering 14, , Fringe N Gov - Services 9, , Fringe N Gov- Manufacturing 9, , Fringe N Executive 11, , Fringe N A&F Department 2, , Fringe N Marketing Department 2, , Fringe N Human Resources 1, , Fringe N Sick Leave Gov- Engineering 12, , Fringe N Gov - Services 4, , Fringe N Holiday Leave Gov- Engineering 11, , Fringe N Gov - Services 9, , Fringe N Gov- Manufacturing 8, , Fringe N Executive 4, , Fringe N A&F Department 1, , Fringe N Marketing Department 1, , Fringe N Human Resources Fringe N Jury Duty Gov- Engineering 2, , Fringe N Bereavement Gov- Engineering 1, , Fringe N Gov - Services 2, , Fringe N Medical Care 10 Applied Technologies LLC 129, , Not in Cost Pool Y Dental Care 10 Applied Technologies LLC 19, , Not in Cost Pool Y Life Insurance Benefit 10 Applied Technologies LLC Not in Cost Pool Y LT Disability Insurance 10 Applied Technologies LLC 3, , Not in Cost Pool Y Bonuses Executive 1, , Fringe N Fringe on Direct Labor - Total 344, , ,962.85

17 General Ledger Project Ledger Reconciliation

18 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

19 Query Overview General Ledger Data Project Ledger Data

20 Query Overview Report Queries

21 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 (' ') 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.

included in the PAG currently assigned to the project o Left join ensures

22 GL with PAG Query Review PAG Query 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

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.

23 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 Revenue posting level X X 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

24 PSR Query Review - PROJ_REV_PROJ

25 PSR Query Review PROJ_REV_PROJ PROJ_REV_PROJ Query Results Example Revenue Proj ID Project ID

first account in the Chart of Accounts, not the Revenue account in the PAG Solution

26 PSR Data Query Subtotal Type Numbers Number/Description 1 Revenue 2 Labor 3 Non-Labor 14 Award Fee Revenue 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

27 PSR Query Review- PSR with RevProjID

28 PSR Query Review - PSR with RevProjID

29 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

30 Report Queries

31 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]

32 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 Revenue 4,025, ,990, ,034, DIR: Corp Site Dir Lbr 90, , DIR: Client Site Dir Lbr 198, , , Direct Airfare 9, , Direct Auto Rental 1, , Direct Hotel 6, , Direct Meals 2, , Direct Mileage Direct Miscellaneous 142, , Direct Fuel Subs-Labor , , Subs-Non-Labor 11, , Subcontractors-General 13, , Consultants-Labor , , 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 Revenue SV ,011, , , Revenue SV , , , Revenue SV , , , Revenue SV , , Revenue SV , , , Revenue SV , , , Revenue SV , , , Revenue SV , , Revenue SV , , , Revenue SV , , , Consultants-Labor Account No Longer in PAG , , Revenue PD , , IR: Client Site Dir Lbr SV , , Revenue SV , , ,385.12

33 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

34 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

35 Project Burden Summary Query Project Burden Summary Pool Name

36 Project Burden Summary Query

37 Statement of Indirect Expense Project Ledger Reconciliation

Statement of Indirect Expense Project Ledger Reconciliation Query Fields Field Fiscal Year Period Pool Pool Name SIE Amount Project Ledger Amount Difference Expression if ([SIE Data].

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

38 Statement of Indirect Expense Project Ledger Reconciliation Query Fields Field Fiscal Year Period Pool Pool Name SIE Amount Project Ledger Amount Difference Expression if ([SIE Data].[Fiscal Year] is null) then ([PROJ_BURD_SUM Data].[Fiscal Year]) else ([SIE Data].[Fiscal Year]) if ([SIE Data].[Period] is null) then ([PROJ_BURD_SUM Data].[Period]) else ([SIE Data].[Period]) if ([SIE Data].[Pool Number] is null) then ([PROJ_BURD_SUM Data].[Pool Number]) else ([SIE Data].[Pool Number]) if ([SIE Data].[Pool Name] is null) then ([PROJ_BURD_SUM Data].[Pool Name]) else ([SIE Data].[Pool Name]) if ([SIE Data].[YTD Amount]is null) then (0) else ([SIE Data].[YTD Amount]) if ([PROJ_BURD_SUM Data].[YTD Actual Amount] is null) then (0) else ([PROJ_BURD_SUM Data].[YTD Actual Amount]) [SIE Amount] - [Project Ledger Amount]

39 SIE Project Ledger Reconciliation Report SIE - Project Ledger Reconciliation Fiscal Year 2009 Period 1 Pool Pool Name SIE Amount Project Ledger Amount Difference 300 Corp Site Overhead 54, , Client Site Overhead Mat'l Hdlg & Subcontracts 50, , General & Administrative 208, ,

40 Questions?

41 Questions & Contacts Jami Benson Kelly Nighland Michael O Malley JamiBenson@LexellBlue.com KellyNighland@LexellBlue.com MikeOMalley@LexellBlue.com

A Table View of Revenue Michael O Malley, Lexell Blue

CP-12: Revenue Processing Under the Covers A Table View of Revenue Michael O Malley, Lexell Blue Introductions Lexell Blue, LLC headquartered in Northern Virginia Comprised of four partners and a team