GEN-10 Pre Built Reports - All Process Areas

As part of this specification, the NC General Fund – Reverting Appropriation Expenditures, Budget, and Percent Expended report (RPTCM025) will be developed to provide public information regarding expenditures funded by state appropriations by function and agency with comparison to actual budget on a monthly and year-to-date basis. The data elements used to determine appropriation expenditures by function include budget code by category (Current Operations, Capital Improvements, and Debt Service) as well as by function (General Government, Education, Health and Human Services, Economic Development, Environment and Natural Resources, Public Safety, Correction, and Regulation, Agriculture, Operating Reserves, Capital Improvements funded from the general fund, and Debt Service. Results are calculated as:

• Appropriation Expenditures = YTD Expenditures (requisitions + payments + transfers out) – YTD Receipts (deposits + transfers in)
• Budget = Adjusted Appropriation
• Percent of Budget Expended = YTD Appropriation Expenditures/Budget

As part of this specification, the General Fund Non-Reverting Departmental Cash Schedule of Receipts and Disbursements by Function and Agency report will be developed to provide public information regarding receipts and disbursements that are not funded by state appropriations, by function and agency presented on a monthly and year-to-date basis. The data elements used to determine receipts and disbursements by function include budget code by function (Agriculture, Debt Service, Education, Economic Development, Environment and Natural Resources, General Government, Health and Human Services, and Public Safety, Correction, and Regulation as well as by agency. Results are calculated as:

• Beginning Cash = Prior Year End cash balance
• Receipts - Month = Current Month Receipts (deposits + transfers in)
• Receipts – Year-To-Date = YTD Receipts (deposits + transfers in)
• Disbursements – Month = Current Month Expenditures (requisitions + transfers out + payments)
• Disbursements – Year-To-Date = YTD Expenditures (requisitions + transfers out + payments)
• Year-To-Date Ending Cash = Beginning Cash + YTD Receipts –
  YTD Expenditures

As part of this specification, the Reserve Cash Balance Report will be developed to provide information regarding the availability of posted cash balances by agency budget code. The data elements used to determine cash balances (deposits, requisitions and transfers) by budget code for each agency include:

• Prior Year Ending Balance– Previous year ending balance
• Pending Adjustment to Prior Year:
  • Display Prior Year Ending Balance for the following Budget Codes
    • 19900 – 19929
    • 19949 – 19999
  • Display -0- for the following Budget Codes
    • 19800 – 19899
    • 19930 – 19948
• Current Year Beginning Balance - Prior Year Ending Balance - Pending Adjustment to Prior Year
• Fund Balance Reclassification: Display YTD Activity for budget codes 19800 – 19899 and 19930 – 19948 using the following Journal Categories:
  • OSC UNRESERVE FB RECLASS
  • OSC INTER-RESV TRANSFER
• “Receipts YTD” (Deposits and Transfers In) of the Agency Cash Account by Budget Code- (Posted)
• “Expenditures YTD” (Requisitions and Transfers Out) of the Agency Cash Account by Budget Code - (posted)
  • Report will include AP transactions in the calculation of expenditures by considering transactions that have:
    • Source: Payables
    • Category: Payments
• Calculate expenditure by sum of the ‘Cash Clearing’ lines within the payment batch [Total Credit -Debit] by budget fund.
• Exclude payments where the supplier site starts with ‘IGO’
• Calculated Ending Cash Balance of the Agency Cash Account by Budget Code

As part of this specification, the General Fund Appropriations, Expenditures, and Balances Report will be developed to provide information regarding YTD unexpended appropriations and appropriation expenditures by agency and budget code. The data elements used to determine YTD balances by budget code for each agency include:

• Original appropriations
• Appropriation revisions
• Adjusted appropriations
• Unexpended appropriations (adjusted appropriation – appropriation expenditures)
• YTD receipts (deposits and transfers in)
• YTD expenditures (requisitions, payments and transfers out)
• Appropriation expenditures (YTD expenditures – YTD receipts)

As part of this specification, the Canceled Invoice Line Report (CILR) will be developed to generate list of source lines related to asset invoice lines purchases that were canceled or to credit/debit memos lines created for assets returns in Oracle Cloud Accounts Payable System. These records would interface to Mass Additions Interface as source lines with cost of zero or less. The Asset Accountant will review the source lines with cost of zero or less in the Mass Additions Interface before deleting the related source lines from Mass Additions Interface or retiring the related assets from Oracle Cloud Fixed Assets System.
 

Report data flow:

• Once scheduled <<Custom AP to FA Interface program>> Interface runs successfully, an Asset Account will run The Canceled Invoice Line Report in Oracle Cloud Fixed Assets System.
• An Asset Accountant will review the CILR report output to validate that the source lines from MAI and/or assets from the Fixed Assets System correspond with AP Invoice Lines.
• Once link between Source Lines and/or assets is validated against AP Invoice Lines, an Asset Accountant will delete the source lines from MAI or retire the assets in Oracle Cloud Fixed
  Assets System.

As part of this specification, the Deleted Capitalized Source Lines Report will be developed to generate the list of Source Lines that were deleted from the Mass Additions Interface from the date of last ‘Delete Mass Additions’ ESS program run.

Report data flow:

• Asset Clerks will review the Source Lines in the Mass Additions Interface and make necessary changes/maintenance (Split, Merge, Hold, Delete, Post).
• Asset Accountants/Agency Management will generate the Deleted Capitalized Source Lines Report for the selected period.
• Asset Accountants/Agency Management will review the results and take the necessary actions on the deleted capitalized Source Lines.

As part of this specification, Pick List Report will be developed to generate the list of items that are due to be picked and shipped for Inter-Org Transfers along with Consumer Orders/Self Service Procurement and Movement Request Report data flow:

• Inventory (Warehouse) receives Inter-Org Transfers along with Consumer Orders/Self Service Procurement and Movement Request from Oracle Cloud Inventory.
• Schedule Pick Wave ESS or Warehouse Manager/staff runs Create Pick Wave. This process prints Pick List Report.
• Warehouse Staff pick the items from their inventory locations based on the Pick List Report.
• Warehouse Manager/staff confirm the Pick Confirm (Post) the pick in Oracle and the items are then shipped (Post as Shipped) to requesting Inventories or consumers.
• Receiving Warehouse Manager/staff or consumers receive the Items and signs the Pick List Report and send the signed document back to the Issuing Warehouse.

As part of this specification, NC Print cycle count listing report’ will be developed to generate list of items that will be physically counted in the given warehouse as part of scheduled cycle counting.
 

Report data flow:

• Warehouse Manager runs the ‘NC Print Cycle Count Listing Report’ and prints it.
• Warehouse Staff counts and enters the quantities for the items in above report.
• Warehouse Manager records counted quantities in Oracle system.
• Warehouse Approver compares the actual physical quantities counted with the on-hand quantities and decides either to approve, recount or reject the cycle count entries.

The report will show either items issued (NC Direct Issue and NC Deduct Inventory Adjustment) or returned (NC Direct Return and NC Add Inventory Adjustment) data for the date range and warehouse(s) parameters selected.

Report data flow:

• Warehouse Manager issues items (over the counter issue to customers/warehouses) or does negative adjustment (reduce on-hand quantity due to damage or loss of item) in Food Warehouses (423010F through 424905F).
• Warehouse Manager runs DAC Food Warehouse Issues and Returns Report for specific or all Food Warehouses and for a given date range.
• Warehouse Manager will review the results.

The report will show either items issued (NC Direct Issue and NC Deduct Inventory Adjustment) or returned (NC Direct Receipt and NC Add Inventory Adjustment) data for the date range parameters selected.

Report data flow:

• Warehouse Manager issues items (over the counter issue to customers/warehouses) or does negative adjustment (reduce on-hand quantity due to damage or loss of item) in Produce Distribution Warehouse (428330R).
• Warehouse Manager runs DAC Produce Distribution Warehouse Issues and Returns Report for specific or all Food Warehouses and for a given date range.
• Warehouse Manager will review the results.

As part of this specification, the invoice template will be used to inform the customer that the state is billing them for a product or service including detailed information about what they are being billed for as well as where they need to remit payments to. It is also used to communicate any changes to the customers outstanding balance on any given AR invoice. It is a legal requirement to present a bill to a customer for any goods or services provided for which return payment is expected.

Report data flow:

• AR transactions will be created via an interface from the PPM module or manually created outlining the items and services for which they are billing the customer for payment. This will include all lines for items and services as well as any charges (penalty and/or interest) if applicable.
• Agency AR team will validate and complete all transactions so that a report can be generated and printed or directly emailed to the customer contact responsible for payment of the amount outlined in the AR transaction.
• Agency staff will validate the reports are generated successfully with correct details and that they are either emailed or printed out successfully.
• Any time an adjustment is made to an outstanding AR invoice balance by agency staff, the adjustment will go to an approval role to be approved based on approval limits defined. When the changes are approved, invoice will be adjusted and sent to the customer.
• If an outstanding invoice balance goes past due and the customer is eligible for late fees, the system will automatically calculate a late fee for the outstanding amount and add the amount to the invoice balance. A new late charge invoice will be generated and sent to the customer reflecting the new amount due.

The RPT-OTC-004 Transactions Details Report will be run by the AR Manager to aid in reconciliation. It will list all applicable transactions based on the selected parameters at the transaction line level, showing all applicable related transaction details, including the total transaction amount, individual line amounts, Transaction Date, Due Date, Transaction Status, Billable Flag, Receivables Distribution Account, and Revenue Distribution Account. For Posted transactions, the Receivables and Revenue Distribution Accounts will get derived from the Accrual Ledger after the Create Accounting program has completed.

Report data flow:

• AR transactions will be created and completed outlining the items and services for which they are billing the customer for payment. This will include all lines for items and services as well as tax, freight and charges (penalty and/or interest) if applicable.
• Create Accounting program will run and post all applicable transactions to the ledger.
• During reconciliation process, AR Manager will run report and validate all transactions in report, verifying the correct amounts, statuses, and distribution accounts. Access to run this report should be restricted to those with the role of Accounts Receivable Manager or the equivalent customer role created for the State (NC AR Invoice Management, NC AR Period Management, and NC AR Supervisor job roles).
• If the Create Accounting program has not run, then the Receivables Distribution Account and Revenue Distribution Account will return null. However, if the program has run then the accounts will be derived from the NC Accrual Ledger.

As part of this specification, the invoice template will be used to inform the customer that the state is billing them for a product or service including detailed information about what they are being billed for as well as where they need to remit payments to. It is also used to communicate any changes to the customers outstanding balance on any given AR invoice. It is a legal requirement to present a bill to a customer for any goods or services provided for which return payment is expected.

Report data flow:

• AR transactions will be created via an interface from the Inventory module or manually created outlining the items and services for which they are billing the customer for payment. This will include all lines for items
• Agency AR team will validate and complete all transactions so that a report can be generated and printed or directly emailed to the customer contact responsible for payment of the amount outlined in the AR transaction
• Agency staff will validate the reports are generated successfully with correct details and that they are either emailed or printed out successfully
• Any time an adjustment is made to an outstanding AR invoice balance by agency staff, the adjustment will go to an approval role to be approved based on approval limits defined. When the changes are approved, invoice will be adjusted and sent to the customer.
• If an outstanding invoice balance goes past due and the customer is eligible for late fees, the system will automatically calculate a late fee for the outstanding amount and add the amount to the invoice balance. A new late charge invoice will be generated and sent to the customer reflecting the new amount due.

The RPT-OTC-007 Daily AR Receipt Activity by Budget Code will be run by the AR Manager or Receipt Management user to aid in reconciliation. It will list all applicable receipts based on the selected parameters, showing all applicable related receipt details, including the total receipt amount, applied Transaction number (if applicable), and Customer Account.

Report data flow:

• AR transactions will be created outlining the items and services for which they are billing the customer for payment. This will include all lines for items and services as well as tax, freight and charges (penalty and/or interest) if applicable.
• Create Accounting program will run and post all applicable transactions to the ledger.
• Receipts will be entered for both applicable transactions, as well as On-Account receipts and Unapplied receipts for specific.
  customer accounts. This will include the total amount the receipt is created for as well as the bank account information.
• Create Accounting program will run and post all applicable receipts to the ledger.
• During reconciliation process, AR Manager or Receipt Management user will run report and validate all receipts in report, verifying the correct amounts, applications, and customers.

The RPT-OTC-011 AR Aging Report by Invoices will be run by AR Managers and Collections Managers to aid in the collections process. It will list all applicable outstanding Invoices based on the selected parameters, showing all applicable related transaction details, including the total transaction amount, total outstanding amount, specific aging bucket based on 7-bucket aging, Invoice write-off status, and the Receivables Distribution Account. The report can be run two different ways, one where it is Grouped by Customer, and another where it is grouped by Receivables Distribution Account.

Report data flow:

• AR transactions will be created outlining the items and services for which they are billing the customer for payment. This will include all lines for items and services as well as tax, freight and charges (penalty and/or interest) if applicable.
• Create Accounting program will run and post all applicable transactions to the ledger.
• During collections process, AR Manager will run report and identify all transactions in report, verifying the correct outstanding amounts, statuses, and distribution accounts.

The RPT-OTC-012 DPI Allotment Report will be run by the AR Manager to aid in month-end activities. It will list all applicable invoices and credit memos completed using both state allotment and local funds based on the selected parameters, showing all applicable related transaction details down to the line level, including the total transaction amount, individual line amount, applied Transaction number (if applicable for Credit Memos), Customer Account, Distribution Details, Allotment Account, and Subtotals by Invoice, Customer, and Allotment Account.

Report data flow:

• For textbook orders by LEAs, an Internal Requisition will be created in SSP including all applicable item information. The distribution account used will determine whether the order is placed using LEA allotment or local funds.
• The Internal Requisition will automatically trigger the creation of a transfer order in Inventory. The items on the transfer order will be picked, packed, and shipped.
• For textbook returns by LEAs, a Miscellaneous Transaction will
  be created in Inventory, detailing the materials being returned. The distribution account used will determine whether the order is placed using LEA allotment or local funds.
• The INT-IN-002 outbound DPI Inventory to AR Interface will retrieve Internal Requisition (Consumption Requisition) from Self Service Procurement and/or Miscellaneous Transaction (Transaction type = ‘Returns for SSP Orders’) from the Oracle Cloud Inventory for DPI Agency (0800 DEPARTMENT OF PUBLIC INSTRUCTION) system and transform the comma separated data into flat file format.
• The INT-IN-002 interface will deliver the final output (INT-IN- 002) to SFTP (or UCM) fileserver for pickup by AR Interface (INT-O2C-001).
• The INT-OTC-001 will retrieve the final outbound interface output (INT-IN-002) from SFTP (or UCM) fileserver and process through inbound AR Interface (INT-O2C-001).
• Once the file is retrieved, the inbound INT-OTC-001 interface will create the appropriate Invoice and/or Credit Memos for DPI Agency (0800 DEPRATMENT OF PUBLIC INSTRUCTION) and for the appropriate Customers, including all data sent over from outbound interface file. The distribution account used in creation of the internal requisition/miscellaneous transaction will be populated on the Revenue distribution of the Invoice/Credit Memo in AR and will determine whether the order is placed using LEA allotment or local funds.
• Once invoices and/or credit memos have been created in Oracle AR, create Accounting program will run and post all applicable receipts to the ledger.
• During reconciliation process, AR Manager will run report and validate all transactions and credit memos created in report, verifying the correct amounts, applications, customers, and distributions.

The RPT-OTC-015 AR Collections Dunning Letter Report will be run by AR Collections Managers to aid in the collections process. It will generate letters for all overdue invoices based on the selected parameters, showing relevant related transaction details, including the relevant customer information, total amount due, invoice information, and remittance information. Additionally, based on the amount of days overdue that a transaction is, either the 30 day or 60 day Dunning Letter will generate.

Report data flow:

• AR transactions will be created outlining the items and services for which they are billing the customer for payment. This will include all lines for items and services as well as tax, freight and charges (penalty and/or interest) if applicable.
• Create Accounting program will run and post all applicable transactions to the ledger.
• Transaction balances will remain unpaid for over 30 days past due, with appropriate penalty charges and interest getting applied.
• During collections process, AR Collections Manager will run report and generate the appropriate Dunning Letters for all transactions that are at least 30 days past due.

EAGLE ACFR 11F - Fiduciary Net Position report lists balance sheet account balances for Fiduciary Funds summarized by Account Captions in the natural account hierarchy as specified in section 2.5. The Eagle version of the ACFR 11F provides measurements and percentage calculations to allow users to complete their internal control analysis required by the Risk Mitigation section of the Office of the State Controller.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The Available Funds Report would provide details of expense for specific budget fund—Agency Management Unit—Agency Program—Project combination. The budget also would be captured for same combination in Budgetary Control menu. This report can be run at any date and the expenses would be captured till date along with budget amounts. The summary levels will be based on the control budget used by the agency for funds checking.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

This report is designed to provide a Life-To-Date view of projects tracked using the Project Segment of the Chart of Accounts.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results
• Report can be scheduled or run ad-hoc by both agency staff and central managers

This report displays the debits, credits, beginning, and ending balances for liability accounts based on parameters selected as specified in section 2.3.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

This report lists the debits, credits, beginning, and ending account balances for accrual balances based on parameters selected in section 2.3.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

Detailed balances by bank ID Report lists the GL transactional balances, period debits, period credits, Journal batch name, Journal name, Journal category, Journal Source and other details for selected Agency, Budget code, and Accounting Period by bank account number.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report would list all revenue and expenditure accounts at individual code combination level for the selected Agency, period, Budget Fund

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

Trial Balance Report lists period debits, period credits, beginning, and ending account balances summarized by natural account, account type, and budget fund segment (Parent and Child)

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to show the transactions that are entered by Agency to a period that has been previously certified. This report will be scheduled to run on a nightly basis and will be delivered by email to the appropriate groups.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

NCAS to GL reconciliation report will have the following worksheets:

1. Compare account balances at the R1 clearing budget fund level vs the R3 detailed budget funds
2. Compare account balances at the Budget Code Level in R1 vs R3
3. Compare cash account balances between the ledgers (Cash Ledger vs Modified Accrual Ledger vs Full Accrual Ledger)
4. Compare net balances in 13th periods in 37000000 & 38000000 accounts in Modified Accrual Ledger & Full Accrual Ledger. If an accounting distribution has a non-zero balance, then it needs to be flagged and reviewed.
5. Extract the Journal Entries created using conversion clearing account- 29000001 (Cash Ledger) & 32900000 (Accrual Ledger)
6. Programmatic comparison of trial balance between NCAS &
   Oracle as of 13th period

This report is a report used as part of an agency’s official monthly cash basis financial reports. It lists all budget funds within an active Capital Improvement Budget code, it associated Life-to-Date Unallotted and Allotted budgetary amounts as well as actuals in a month, Year to Date, and Project to Date fashion. It also contains the remaining Allotment balance for each natural account listed. Unlike the standard Monthly Report on Capital Improvement Funds which summarizes everything at the budget fund level, this report will break amounts down into the Agency Management Unit, Agency Program, and Project level as appropriate. This allows for agencies to view and manage items within a CI budget fund that are tracked at a lower level than just the fund.

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud ERP Budget Cube
• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

Statements of Cash, Receipts, Disbursements and Balances by Budget fund as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The Budget to Actuals org mask report is a report that shows budgeted and actual revenues and expenditures, as well as encumbrances, on the cash basis. The report is organized by budget code and budget fund. This report also contains the remaining accounting string elements. This report will export in a columnar form to allow for easy sorting and filtering based on all 11 segments of the Account string.

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud ERP Budget Cube
• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to show the count of expenditure lines in the cash ledger based on the parameters selected.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

The OSBM Annual Fee Report lists statutory or regulatory authority for each fee, the amount of the fee, when the amount of the fee was last changed, the number of times the fee was collected during the prior fiscal year, and the total receipts from the fee during the prior fiscal year. The report generated by this RICE object will pull the actual accounting balances from NCFS that will be used by agencies as part of the OSBM reporting requirements. The report generated as part of this RICE object would be the basis for the OSBM team to publish their final Annual Fee Report annually.

Report data flow:

• OSC/OSBM team will run the report and review the results. Report results used to generate information requests to agencies.

The NC Budgetary Compliance Report (RPTRTR025) will be developed to inform the State on any budget codes/funds that have negative unexpended authorized budget balances for expenditure accounts for NC CASH ledger . This report displays negative budget balance when actual exceeds budget balance and unexpended budget balance when actual does not exceed budget balance.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 11F - Fiduciary Net Position report as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

CAFR 11G Debt Balance sheet report lists account balances for debt related budget codes as specified by OSC summarized by Account Groups as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to provide details of every account of Assets, Liabilities and Net Position for the current year. This report will be populated by proprietary GASB funds and will use the Proprietary account hierarchy.
The report would also provide the same details for the Net Position and changes in Net Position

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 12G – Operating Statement- Expenditures by Function Report lists Operating expenditures balances for Governmental Funds summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report contains both a static view of the report and a version of the report that is drillable both on rows and columns.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 17G-Combining Schedule of Revenues and Expenditures- General Fund Report lists Revenue and Expenditure account balances for Governmental Funds summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report contains both a static view version of the report as well as a version of the report that has both row and column expansion capabilities.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 17G-Combining Schedule of Revenues and Expenditures- Permanent Fund Report lists Revenue and Expenditure account balances for Permanent Funds summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report contains both a static view version of the report as well as a version of the report that has both row and column expansion capabilities.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 17S - Combining Schedule of Revenues and Expenditures - Special Revenue Funds Report as specified in section 2.5. This report contains both a static view version of the report as well as a version of the report that has both row and column expansion capabilities.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

ACFR 50 report lists account balances for Governmental Funds summarized by revenue categories in the natural account hierarchy as specified in section 2.5. This report is a Governmental Funds Income Statement. The governmental funds are designated by their GASB fund classification. The revenues and expenditures are further functionalized consistent with the government wide presentation of revenues and expenditures.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

ACFR 50G report lists revenue account balances for Governmental Funds summarized by revenue categories in the natural account hierarchy as specified in section 2.5. This report is a Governmental Funds Revenue Statement. The governmental funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

ACFR 52G - DEBT (Debt Statement of Revenues, Expenditures and Changes in Fund Balances) the system to generate a report that is a Debt Statement of Revenues, Expenditures and Changes in Fund balance for Debit Issues by statement captions, that allows for drilldown capabilities as well as filtering for month and fiscal year as well as other dimensions, so that the report will be able to prepare for yearend financial reporting. This report is specific to Dept. of State Treasurer Legacy report is ACFR 52G-DEBT. Also, this report will be used primarily by the Department of the State Treasurer, along with the 11G-Debt. Report security should allow them to run both of these reports even though the budget codes presented are not in the DST budget fund hierarchy.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

ACFR 52G report lists account balances for Governmental Funds summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report is a Governmental Funds Income Statement. The governmental funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The report is expected to provide details at every account level under operating revenue and operating expenses for the current year. This report will be populated by proprietary GASB funds and will use the Prop account hierarchy.
The report would provide such details of balances for every month of every quarter and then total for each quarter
The report would also provide the same details for the Net Position and changes in Net Position

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to provide details at every account level under operating revenue and operating expenses for the current year. This report will be populated by proprietary GASB funds and will use the Prop account hierarchy.
The report would also provide the same details for the Net Position and changes in Net Position.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 54F Statement of Change in Fiduciary Net Position Report lists the fiduciary balances total additions, total deductions, and its change in Net Position. The fiduciary funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

COMP 11F - Comparative Fiduciary Net Position as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

Ability to generate and a Comparative Balance Sheet for Governmental Funds and Account Groups by statement captions, that allows for drilldown capabilities as well as filtering for month and fiscal year as well as other dimensions as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The report is expected to provide details of every account of Assets, Liabilities and Net Position for the current year And immediate previous year along with difference and % difference. This report will be populated by proprietary GASB funds and will use the Proprietary account hierarchy.
The report would also provide the same details for the Net Position and changes in Net Position.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 12G- Comparative Operating Statement- Expenditures by Function Report lists Comparative operating expenditures balances for current year and prior year and its differences by amount and percentage wise summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report contains both a static view of data as well as a view that is drillable on both rows and columns.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

COMP 52G report lists account balances for Governmental Funds summarized by Account Groups in the natural account hierarchy as specified in section 2.5. This report is a 2 year comparison report of the data presented on the ACFR 52G. The governmental funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to provide details at every account level under operating revenue and operating expenses for the current year and previous year along with differences. This report will be populated by proprietary GASB funds and will use the Prop account hierarchy.
The report would also provide the same details for the Net Position and changes in Net Position.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

COMP 54F Comparative Statement of Changes in Fiduciary Net Position Report lists the fiduciary balances total additions, total deductions, and its change in Net Position for current period and prior period and its differences by amount and percentage wise summarized by Account Groups in the natural account hierarchy as specified in section 2.5. The fiduciary funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The relative size of an individual enterprise fund is assessed based on its proportionate share of any of the four financial statement elements:

1. Assets + Deferred outflows of resources
2. Liabilities + Deferred inflows of resources
3. Revenues
4. Expenditures/Expenses

These financial statement elements are judged proportionality to the:

• Governmental funds in total or enterprise funds in total
• Governments funds and enterprise funds in total

The Major Fund Calculation for Governmental and Enterprise Funds Reports are used to help evaluate the quantitative size factors. Analysis is done 3 times per year: 1) around May (preliminary), 2) after files are frozen (preliminary), and 3) after the ACFR statements are complete (before audited – around mid-October) (final). For both preliminary analyses, the Major Fund Calculation reports are used. For the final major fund analysis, the Narrative Reporting statements are used to capture all the adjustments made during compilation.

The relative size of an individual governmental fund is assessed based on its proportionate share of any of the four financial statement elements:

1. Assets + Deferred outflows of resources
2. Liabilities + Deferred inflows of resources
3. Revenues
4. Expenditures/Expenses

These financial statement elements are judged proportionality to the:

• Governmental funds in total or enterprise funds in total
• Governments funds and enterprise funds in total

The Major Fund Calculation for Governmental and Enterprise Funds Reports are used to help evaluate the quantitative size factors. Analysis is done 3 times per year: 1) around May (preliminary), 2) after files are frozen (preliminary), and 3) after the ACFR statements are complete (before audited – around mid-October) (final). For both preliminary analyses, the Major Fund Calculation reports are used. For the final major fund analysis, the Narrative Reporting statements are used to
capture all the adjustments made during compilation.

The Report lists budget and actual amounts by natural expenditure account and Budget Fund.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results In the legacy system, budgets were posted to the general ledger, however in Oracle, they are going to be maintained in the Budgetary Control. The report will need to pull budget information from Budgetary Control and Actuals from the ledger.
   

This report only shows expenditure accounts (detailed logic specified in Key Logic section 2.4)

The NC Negative Unexpended Authorized Budget Report (RPTRTR129) will be developed to inform the State on any budget codes that have negative unexpended authorized budget balances for expenditure accounts for NC CASH ledger. This report displays negative budget balance when actual exceeds budget balance and unexpended budget balance when actual does not exceed budget balance.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report shows revenue for specific Budget code for which expenditures have been incurred under specific debt supported capital GASB funds. The report also shows difference between revenue and expenditure for every Budget code and Account combination.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The Report lists budget and actual amounts by natural expenditure account It also does a calculation of budget – actuals = unexpended authorized. (These are dollar amounts and not percentages. A positive amount means you spent less than your budget. A negative amount meant you overspent your budget).

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results In the legacy system, budgets were posted to the general ledger, however in Oracle, they are going to be maintained in the Budgetary Control. The report will need to pull budget information from Budgetary Control and Actuals from the ledger.

This report only shows expenditure accounts (accounts beginning with 5).

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team/respective user will run the report and review the results.

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team/respective user will run the report and review
  the results

Permitted CoA Values Report lists Chart of Account values permitted for user based on agency specific security. The report can be run for specific segments or multiple segments of Chart of Accounts.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

This report is a report used as part of an agency’s official monthly cash basis financial reports. It lists all budget funds within an active Capital Improvement Budget code, it associated Life-to-Date Unallotted and Allotted budgetary amounts as well as actuals in a month, Year to Date, and Project to Date fashion. It also contains the remaining Allotment balance for each natural account listed.

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud

ERP Budget Cube

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

This report lists the total beginning account balances, period debits, period credits, ending account balances and its differences summarized by account code combination for all three ledgers.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

ACFR 11G report lists account balances for Governmental Funds summarized by Account Groups in the natural account hierarchy.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

Ability to generate and analyze financial data monthly so that the report can be generated by reconciling the bank account balances with Cash and investment GL account balances as specified in section 2.5.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

This report is NCFS version of the report that is built to support and reconcile with final report that would be built from FCCS. The purpose of this lean spec is NOT to produce this final report. Simply it is to produce the NCAS replacement data needed to prepare OSC’s portion of this report. The report would capture accounts with beginning with 5 from both the General Ledger and Budgetary Control.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

EAGLE ACFR 52G - Statement of Revenues, Expenditures and Changes in Fund Balances report lists account balances for Governmental Funds summarized by Account Captions in the natural account hierarchy as specified in section 2.5. This report is a Governmental Funds Income Statement. The governmental funds are designated by their GASB fund classification. The Eagle version of the ACFR 52G provides measurements and percentage calculations to allow users to complete their internal control analysis required by the Risk Mitigation section of the Office of the State Controller.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The report is expected to provide details at every account level under operating revenue and operating expenses for the current year. This report will be populated by proprietary GASB funds and will use the Prop account hierarchy.
The report would also provide the same details for the Net Position and changes in Net Position. For each revenue and expenditure line, the report would calculate and provide details of % of Total Operating Revenue and % of Non-Operating Revenue and For each revenue and expenditure line, the report would calculate and provide details of % of Total Operating Expenditure and % of Non-Operating Expenditure. These calculations also contain conditional formatting to highlight percentages outside of normal range.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report about aggregate receivables for Governmental Funds provides details of receivable balances for the governmental funds in layers along with the corresponding Allowance for Doubtful Accounts and net receivables balance. The report can be run for various period parameter such as QTD, YTD, PTD and for the selected or all GASB Fund/s.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report about aggregate receivables for Proprietary Funds provides details of receivable balances for the Proprietary funds in layers along with the corresponding Allowance for Doubtful Accounts and net receivables balance. The report can be run for various period parameter such as QTD, YTD, PTD and for the selected or all fund/s.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report is expected to provide details of every account of Assets, Liabilities and Net Position for the current year period to date as per parameter selected. This report will be populated by GASB funds and will use the Proprietary account hierarchy. The report would also provide the same details for the Net Position and changes in Net Position. The report would provide detail by GASB Fund like- Enterprise, Internal Service, Component Units, Proprietary, OTHER and expandable into child fund values. The report would also provide for each asset line and for each liability line, the % of each line with total Assets and % of each line with Tot Asset less Tot Cap Assets for all fund columns.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

NC EAGLE ACFR 54F - Statement of Changes in Fiduciary Net Position Report (RPTRTR151) lists the fiduciary balances total additions, total deductions, and its change in Net Position. The fiduciary funds are designated by their GASB fund classification.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger.
• Finance team will run the report and review the results.

The Budget to Actuals org mask report is a report that shows budgeted and actual revenues and expenditures, as well as encumbrances, on the cash basis. The report is organized by budget code and budget fund. This report also contains the remaining accounting string elements. The report parameters allow for this report to be generated for specific chart elements, or for the agency as a whole. Additionally, the sort order for the report can be selected to vary from the default of budget code, budget fund.

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud

ERP Budget Cube

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

NC Master report for Budget Fund hierarchies (RPTRTR153) will list budget funds and its corresponding agency and GASB relationships in a tabular format based on fiscal year hierarchy versions. The report can be run for specific fiscal years as well as multiple fiscal years.

Report data flow:

• Finance team will complete and Publish all eligible hierarchies in the system
• Finance team will run the report and review the results

The NC Eagle ACFR11G - Balance Sheet Report (RPTRTR156) report would provide details of assets and liabilities for governmental GASB Funds along with % of what every account is to the total Assets and other debits for the respective GASB Fund balance. This report is used by agency staff for completion of their annual EAGLE risk mitigation review. The report contains conditional formatting that highlights percentages that are larger than expected.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

NC Combinations Report for Agencies (RPTRTR157) report lists all Account Code Combinations for agencies which are configured in the Oracle along with descriptions.

Report data flow:

• Finance team will configure the code combinations configuration in oracle.
• Finance team will run the report and review the results

This report is used specifically by the Department of Adult Correction, Correction Enterprises. It is an income statement reflecting net profit for each individual Correction Enterprise operation as well as a consolidated statement. The report is used by Correction Enterprise management in managing operations. The report is run from the NC ACCRUAL US ledger only. It lists all revenues and expenditures for the current month, current quarter and year to date. The consolidated report also includes detail budget by line item and unexpended budget balances.

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud

ERP Budget Cube

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report would show the details of balances month wise for the selected fiscal year by every account code combination.

Report data flow:

• Finance team will complete and post all eligible transactions to the ledger
• Finance team will run the report and review the results

The report generated as part of this RICE object would be the basis for the DHHS team to complete their cost allocations.

Report data flow:

• OSC/DHHS team will run the report and review the results.
• Report results used to generate cost allocations for DHHS

The Report needs to capture balances under parents ‘4800999C Transfers In’ and ‘5809999C Transfers Out’ during a fiscal year. The report needs to show data in 5 tabs of excel depending on some conditions and criteria as listed in 2.1 section below. Because the following agencies transact business in NCFS on a cash basis, but their financial information for ACFR is received through external means, the following agency values are excluded from this report completely.

• 0A00 NC Housing Finance Authority
• 4800 UNC Hospitals
• U* All university agency numbers beginning with U

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

The Report needs to capture balances under ‘Accounts listed in Key logic section below’ during a fiscal year. The report needs to show data in 10 tabs of excel depending on some conditions and criteria as listed in 2.1 section below.

Report data flow:

• Finance team will complete and Post all eligible transactions to the ledger
• Finance team will run the report and review the results

This report is going to be similar logic to the FBR Journals Conversion Log Report, but it will set up for agencies to run against the items in the Journal Import Errors Dashboard in NCFS. To develop this report, the existing Journal Import output would be used as input to identify Group Ids in the batches that have failed. This report will be available to be run by agency staff. The Agency User can run this Error Report with Agency and Group id as parameter to see details of records failed in the Interface.

Report data flow:

• Finance team will run the process for import of transactions
• Finance team will run the ‘Agency Journal Import Errors

Report’ specific to the Agency and review the results

This report is designed to assist interface agencies with balancing their monthly financial interface file with the balances in NCFS caused by daily cash related activities. The report will gather system balances for clearing budget funds, summarize the related unposted entries that are from the financial interface, and calculate the projected ending balances by distribution. This will allow agencies to determine if the cash at the budget code level will be in balance after the journal posts and also determine if there are any additional balances in the clearing budget funds that will need to be corrected prior to certification.

Report data flow:

• Interface agency will run the report and review the results.

Report data flow:

As part of this specification, the DHHS Allocation Detail Report (DAPG2605) will be developed to generate a view of financial information for data as of a specific Accounting Period for which the report is run. It will provide expense and revenue data grouped, sorted, and summed at various levels all based upon NCFS chart of account values. It will display authorized budget, expense, revenue, obligations and unpaid invoices for all transactions and include:

Report data flow:

• Budgetary Transactions Imported from IBIS and posted to Oracle Cloud ERP Budget Cube
• Financial transactions created directly in NCFS and posted to Oracle General Ledger or loaded through csv files as part of the data migration process.
  Direct to GL Journal entries referencing Project level information that was not part of conversion
• The ability to run this report on an as needed basis to review expense and revenue performance
• Data will be presented with separate tabs for expenditures and revenues and a tab with raw data for the parameters entered, that users can filter by and sort as per needs.

As part of this specification, NCFS Agency User Security Report will be developed with the ability to execute on demand, by Agency/Business Unit, Department Name or by User ID. The user should be able to select one parameter, or multiple parameters, or ALL parameters at report generation time. The user should also be able to select one Username or multiple Usernames or ALL Usernames at report generation time.

Report data flow:

• NCFS Security will create/enter all State of North Carolina Usernames, their Job Role access as well as their Data access for the NCFS.
• NCFS Security team will grant access for Agency Security Administrators so they may execute the report quarterly for Security Reviews by Managers.
• NCFS Security team may also generate this NCFS User Security report on demand for Security Reviews.
• Managers will submit Security Change requests as needed
  after reviewing report.

As part of this specification, FBR AAC Incidents by Business Unit

• Detail Report will be developed with the ability to execute by Business Unit, Control Name, or by User ID. The user should be able to select one parameter, or multiple parameters, or ALL parameters at report generation time. The user should also be able to select one Username or multiple Usernames or ALL Usernames at report generation time. This report should also include detailed information on user access conflicts so that the NCFS Security team can resolve any role level SODs that may need to be remediated.

Report data flow:

• NCFS Security team will create/enter all State of North Carolina Usernames, their Job Role access as well as their Data access for the NCFS.
• NCFS Security team will schedule the schedule the access controls to run on a regular basis.
• NCFS Security team will schedule the schedule the report synchronization process to run on a regular basis.
• NCFS Security team will execute the report quarterly for Security Reviews by Agency Security Administrators.
• NCFS Security team may also generate this NCFS AAC Incidents report on demand for Security Reviews.
• Agency Security Administrators will submit Security Change requests or remediation documentation as needed after reviewing the report.

As part of this specification, FBR AAC Incidents by Business Unit

• Summary Report will be developed with the ability to execute by Business Unit, Control Name, or by User ID. The user should be able to select one parameter, or multiple parameters, or ALL parameters at report generation time. The user should also be able to select one Username or multiple Usernames or ALL Usernames at report generation time.

Report data flow:

• NCFS Security team will create/enter all State of North Carolina Usernames, their Job Role access as well as their Data access for the NCFS.
• NCFS Security team will schedule the schedule the access controls to run on a regular basis.
• NCFS Security team will schedule the schedule the report synchronization process to run on a regular basis.
• NCFS Security team will execute the report quarterly for Security Reviews by Agency Security Administrators.
• NCFS Security team may also generate this NCFS AAC Incidents report on demand for Security Reviews.
• Agency Security Administrators will submit Security Change requests or remediation documentation as needed after reviewing the report.

As part of this specification, FBR AAC Intra Role Conflicts Report will be developed with the ability to execute by Role Name or Control Name. The user should be able to select one parameter, or multiple parameters, or ALL parameters at report generation time. This report should also include detailed information on role access conflicts so that the NCFS Security team can resolve any role level SODs that may need to be remediated.

Report data flow:

• NCFS Security team will create/enter all State of North Carolina Usernames, their Job Role access as well as their Data access for the NCFS.
• NCFS Security team will run the controls following any role changes where new privileges have been granted.
• NCFS Security team will run the Report Synchronization Process following any role changes where new privileges have been granted.
• NCFS Security will generate this NCFS AAC Intra Role Conflicts Report on demand for Security Reviews to determine if a role change has introduced a new SOD conflict.