Accounting Office

Oracle Budget currently does not support Period 13, and some non-project COA carryforward balances may not appear in the July and August FTDRs due to timing of system updates. When validating budget balances for these periods, departments may need to reference Looker budget information to confirm accuracy.

Monthly reconciliation ensures that all Travel & Entertainment (T&E) and PCard charges are properly reviewed, supported, and posted to the correct Chart of Accounts (COA). Internal Audit is actively performing audits on card charges, so it is essential that departments monitor unprocessed (unsubmitted or uncleared) transactions and resolve issues promptly.

Why Reviewing Unprocessed Charges Matters

• Ensures all card charges are distributed to the correct COA and approved.
• Prevents aged charges from prior statement periods from remaining uncleared in Concur.
• Helps avoid transactions being redirected to a department’s default COA, which can impact the department’s operating funds.
• Supports compliance with university policies and maintains accurate financial reporting.
• Demonstrates strong internal controls, which is a key focus of Internal Audit.

Using the Concur Card Aging Report

The Concur Card Aging Report is the primary tool for identifying unprocessed and aged card charges (PCard, T&E and “Ghost” cards) that remain outstanding from prior cycles. Use this report to:

• Identify all uncleared T&E and card charges, including those dating back to prior years.
• Review both unassigned and assigned card charges. Any charge not on an approved expense report is not yet reflected on the department ledgers.
• Prioritize older charges first, focusing on those in the oldest aging “buckets.”
• Follow up with cardholders and delegates to ensure charges are added to expense reports, coded correctly, and submitted for approval.
• Monitor progress and keep local documentation for audit readiness.

If a Separated Employee Is Impacting Reconciliation

If you find card charges related to a separated employee or legacy supplier:

1. Submit a ticket in the Finance Administrative Services Portal.
   • Select “Request Help,” then choose Travel & Expense as the Service/Business Area.
   • In the Short Description, include language such as “Card charges for separated employee” or “Card charges for legacy supplier number.”
2. Identify key roles in the ticket:
   • Delegate who will prepare the expense report in Concur.
   • Pre-approver (optional).
   • Financial approver who will be responsible for final approval.
3. Attach supporting documentation:
   • Screenshot(s) of the related aging charges from the Card Aging Report.
   • Any other relevant documentation.

For detailed guidance related to employee reimbursements and separated employees, refer to the Concur Employee Reimbursement Guide. 

Reconciliation Guidance

• T&E Card Reconciliation and Compliance 
• PCard Expense Reporting 
• PCard Distribution Expense Reports Guide

Departments must reconcile their ledgers with PPM data, as PPM drives invoicing and financial reporting; GL and PPM data must match to fully close out an award. If discrepancies are found, submit a ticket for resolution; departments may use the Inception-to-Date (ITD) report and/or the PPM Expense Detail report to support reconciliation. 

There are scenarios where a project related cost has posted to the GL, but is missing from PPM. This can happen for a few business-rule related reasons, and in most cases the discrepancy is addressed by the Accounting Office during month-end processing. The best practice for handling these scenarios is as follows:

1. Wait until the Accounting Period closes and then verify if the transaction is still missing from PPM.
2. Submit a UR detailing any transactions that are still missing from PPM. Include the GL transaction information.
3. Wait for communication that the item has been corrected.

Note: Please do not process any Salary Cost Transfers or Non-Salary Cost transfers on project expenses that you know are missing from PPM. Once the item has been updated and is visible in PPM, those transfers can be processed.

Coming Soon

The UCR PO Encumbrance Report in Oracle Financials is a useful supplemental tool for reviewing outstanding commitments and obligations. The report includes filters for business unit, organization, division, department, and activity code and can help departments:

• Confirm whether open purchase orders reflect the correct encumbrance stage
• Identify POs that may require follow-up or closure
• Verify that invoice activity has appropriately liquidated encumbrances

This report can be accessed in Oracle at: /shared/Custom/UCR/Reports/Supply Chain/Procurement/BI

Encumbrances in Oracle follow the flow of Commitment (requisition) → Obligation (PO) → Invoice Encumbrance. Reviewing open items in the PO Encumbrance Report alongside FTDR encumbrance balances can help departments identify outdated or unresolved transactions. During month-end close, the report can assist in confirming:

• Whether encumbrances are at the correct stage based on PO and invoice activity
• If invoices have properly liquidated their corresponding obligations
• Whether fully paid POs still show remaining encumbrances that may need closure
• If requisitions or POs are still reserving funds unnecessarily

If your reconciliation includes recharge or work order activity, the Search Work Orders/Billing Inquiry guide provides step-by-step instructions for locating order details, billing status, and transaction history. This can help validate whether charges appearing in the ledger match submitted requests.

Questions about specific recharge transactions must be directed to the recharge unit responsible for the billing. BFS cannot research or validate charges from recharge or work order units. A list of billing inquiry contacts is available here.