Understanding the GM045 Sponsored Project Budget Statement in Cognos Analytics
The GM045 displays the budget amounts and remaining balances for sponsored (grant) chart strings. This report pairs well with the related GL008 Revenue and Expense Activity report, which shows the details that are just summarized in the GM045.
This report is used by PI’s, Department Administrators, and ASRSP to review the status of direct and indirect expenditures against the total budget amount, along with project demographic data. Transaction amounts are summarized by account and broken out by Current Accounting Period, Fiscal Year to Date, and Inception to Date.
Step 1 Navigate to the report
Begin by logging into Cognos Analytics.
- Click Team content, from the Navigation Panel.
- Click Finance, Facilities, and Research Administration folder.
- Click School or Central folder.
- Click Sponsored Programs Management folder.
- Click the report title to see the prompt page.
Step 2 Respond to prompts and run the report
- Respond to prompts as needed to filter the report. Thee report contains all chart strings to which you have access.
- Click Finish. Result: the report appears in HTML or your default format.
Prompt Name |
Prompt Description |
---|---|
Date Options |
|
Manager/Reviewer |
Select your or your manager’s name, if available, to limit the report. |
Award ID |
Search for one or more award/contract by number and or description. |
Department Prompt. |
|
Project Status. |
Filter Project prompt and reports results by All Projects (Default), Active Project Only, Inactive Projects Only. |
Project. |
Search and Select for one or more projects to which you have access. |
Display Certification Note |
Use the radio buttons to display or hide the Certification Note at the bottom of the report's output. |
Report Results

Column Definitions
Indicated by Letter |
Column Name |
Column Description |
---|---|---|
A |
Inception to Date Budget |
Inception to Date Budget is the cumulative budget from the start of the grant to the fiscal year and accounting period. These totals include any increases or decreases made to the budget over time. |
B |
Current Period Expenses |
Current Period Expenses are the total posted (paid) expenses in the accounting period. |
C |
Fiscal Year to Date Expenses |
Fiscal Year to Date Expenses are the total posted (paid) expenses in the Fiscal Year. |
D |
Inception to Date Expenses |
Inception to Date Expenses are the cumulative total of posted (paid) expenses from the start of the grant to the fiscal year and accounting period. |
E |
Open Requisitions/Encumbrances |
Open Requisitions/Encumbrances are the total commitments against the budget that are not yet posted (actual paid expenses). These include Requisitions/ Purchase Orders, Travel Authorizations/ Advances, and Payroll encumbrances. F&A is calculated on these amounts in this report, but not in NUFinancials. |
F |
Budget Checked Not Posted |
Budget Checked Not Posted refers to transactions which do not get encumbered and are not posted (paid) until approved. Like encumbrances, they are considered commitments against the budget. These include Journals, Expense Reports, and Online Vouchers (still pending workflow approval). F&A is also calculated on these amounts in this report, but not in NUFinancials. |
G |
Balance Remaining |
Balance Remaining (in the accounts) is calculated by subtracting Inception to Date Expenses, Encumbrances and Not Posted amounts from the Inception to Date Budget. This remaining amount is what you have left to spend. (Parentheses) around any figure mean the budgeted item is negative, or in deficit.
|
H |
% Available |
% Available Balance Remaining can also be expressed as a percentage by dividing the Balance Remaining by the Inception to Date Budget. This indicates what percentage of the budget has not been spent.
|
I |
Account & Description |
Account & Description Budgetary Accounts appear (in bold) with the actual (spending) accounts beneath them. Revenue does not appear on this report.
|
J |
Fund, Dept, Activity ID |
Fund, Dept, Activity ID These columns show the chartstring associated with the project. The Activity ID is always 01 unless the sponsor requires that spending is restricted by grant year. When this occurs the Activity ID will show the year of the grant; 01, 02, 03, etc. |
K |
Project |
In Cognos, the Project ID number appears as a hyperlink. This can be clicked to run the GL076, which displays transactions affecting the budget (like the GL008). Page breaks occur when the Project ID changes in a report. This section also includes project demographic data.
|
L |
F&A Rate and Base |
The Facilities & Administration (F&A) rate is used to calculate charges to the sponsor (for facilities usage and administrative support). This is also called Indirect Cost. On most Federal awards, a negotiated F&A rate reimburses the University for these Indirect Costs. For example, if a project is awarded $100,000 and its F&A rate is 54.5%, then its F&A budget is $54,500 and the total budget is $154,500. The F&A rate is a percentage charged against the actual (direct cost) amount of a transaction. Non-federal awards may or may not apply the same negotiated rate; they may reimburse at a lower rate, by a lump sum, or not at all (depending on the terms and conditions of the proposal). The F&A Base indicates which accounts are included in the F&A calculation. On most federal awards supplies are usually included, while equipment is not. An asterisk * next to the Account indicates it is excluded. Calculation: Award x F&A Rate = F&A Budget. F&A Budget + Award = Total Budget. |
M |
Total Direct |
Total Direct costs charged to sponsor. Direct Cost is the actual amount of the transaction whereas Indirect Cost is the additional amount charged to the sponsor, based on the Indirect Cost rate.
|
N |
Total for Sponsor Direct, Indirect & Restricted |
Total for Sponsor Direct, Indirect & Restricted is the total costs budgeted/charged to the sponsor including Direct, Indirect and any Restricted amounts.
Total for Activity Subtotals are broken out for each Activity ID as they appear on the report. Total for Project is the grand total including all activities.
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See Also:
- Understanding the GM044 Sponsored Project Portfolio in Cognos Analytics
- Understanding the GL008 Revenue and Expense Activity Report in Cognos Analytics
- Understanding the GL005 Summary Budget Status Report in Cognos Analytics
For additional assistance please contact the IT Support Center at 847-491-4357 (1-HELP) option 2, or consultant@northwestern.edu.