Encumbrances and Open Balances
Encumbrances and open balances represent expenses that are anticipated to be charged to a budget or, in some cases, restricted funds. You may view the total amount of encumbrances on GrantTracker, and the breakdown by account code can be found on MyFinancial.desktop under the Current Encumbrances report.
Note that encumbrances are for internal planning and monitoring only and will NOT be reflected on invoices or reports to the sponsor. All open encumbrances must be liquidated before a budget can be closed to status 4.
Encumbrance data is based on information which originates in Higher Education Personnel and Payroll System (HEPPS, the Payroll System) or Purchasing Accounting System (PAS, the Purchasing System). Open Balance data is based on information which originates from the Ariba (eProcurement) system.
Encumbrance Types and Contacts
Please contact the offices listed below with questions about specific encumbrances or to request liquidation.
|Establishing the Encumbrance||Moving the Encumbrance||Liquidating the Encumbrance|
|Checking Accounts/Petty Cash||BCAmmddyy (with mmddyy being the current date)||37-99-02||Entered upon receipt of notification from Accounting Operations that checking account or petty cash fund has been established.||GCA will move forward to continuation budgets as appropriate or contact department for disposition.||Contact email@example.com to request liquidation.|
|Creative Communications||TNXXXXX00||03-44||By Creative Communications in conjunction with the purchasing department.||Contact Creative Communications at 3-5680.||Contact Creative Communications at 3-5680.|
|Facilities and Administrative (F&A)Costs (aka Indirect Costs)||ZB0299900||25-99-00||System generated at the full budgeted amount when the budget is established.||N/A||Decreases automatically when charges post. Will liquidate when GCA closes the budget to status 3. If F&A encumbrance appears incorrect, contact GCA via GrantTracker.|
|Facilities Services||TSXXXXX00||any||By the Facilities Services Business Office once an estimate is approved.||Contact the Facilities Services Business Office at 5-1411.||Contact the Facilities Services Business Office at 5-1411.|
|Field Advances||BFA#### (with #### being a unique number assigned to each field advance)||37-99-04||Entered upon the issuance of a field advance, by Banking & Accounting Operations. Please email firstname.lastname@example.org for more information.||Banking & Accounting Operations will move forward to continuation budgets as appropriate.||By Banking & Accounting Operations upon reconciliation of the field advance and processing of the associated JV.|
|FMO||BRAmmddyy (with mmddyy being the grant end date)||37-99-00||Processed by Financial Accounting||Processed by Financial Accounting||Processed by Financial Accounting|
|any||Upon entry of a purchase order into the PAS system by Procurement Services.||By emailing email@example.com||Automatically as payments post against the purchase order or by request to firstname.lastname@example.org|
|Purchases||BPOxxxxx||any||Upon establishment of an ARIBA Blanket Purchase Order Open Balance.||By emailing email@example.com||Automatically as payments post against the purchase order or by request to firstname.lastname@example.org|
|Restricted Funds-Restricted unexpended balances from prior years||BB0035000||37-99-00||Entered at full amount of restricted unexpended balance when the carryforward is transferred.||GCA will move forward to continuation budgets as appropriate.||Encumbrance should correspond with the amount budgeted in the restricted fund (37-99) category. Can be removed only if the sponsor authorizes use of the prior year(s) unexpended balance in writing. If funds remained encumbered after restriction is removed, contact GCA via GrantTracker.|
(EID# of employee)
|01-XX||Automatically upon entry of the PAF into the HEPPS system.||Automatically as the PAF is adjusted.||Automatically as the PAF is adjusted or salary posts.|
|Benefits||JE0009000||07-XX||Automatically upon entry of the PAF into the HEPPS system.||Automatically as the PAF is adjusted.||Automatically as the PAF is adjusted or salary posts.|
|Subcontract payments||BPOxxxxx||03-62||Through the OSP Subcontracts Office.||
|Sub-Contract Facilities and Administrative (F&A) Costs||BSCmmddyy (with mmddyy being the NEA date)||37-99-00||Entered at an amount equal to the F&A costs that will be charged (manually) based on the sub-contract(s) when the budget is established.||GCA will move forward to continuation budgets as appropriate.||Reduced by GCA as F&A cost journal vouchers are processed charging F&A cost attributable to subcontracts. Removed entirely when all pending subcontract F&A cost charges are posted.|