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The GMS_ALLOWABILITY_SCHEDULES table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical data structure within the Grants Accounting (GMS) module. It stores information related to allowability schedules, which define the rules and constraints for allowable costs under sponsored projects, grants, or contracts. This table plays a pivotal role in ensuring compliance with funding agency regulations by tracking cost allowability, period restrictions, and other financial controls.

Key Features and Purpose

The GMS_ALLOWABILITY_SCHEDULES table is designed to:
  • Define Allowability Rules: It stores schedules that specify whether certain costs (e.g., salaries, travel, equipment) are allowable under a grant or contract.
  • Enforce Period Restrictions: The table captures time-based constraints, such as start and end dates, during which costs can be charged to a project.
  • Support Multi-Level Validation: It enables validation at various levels, including award, project, task, or expenditure type, ensuring granular control over cost allocation.
  • Integrate with Oracle Projects: The table works in conjunction with Oracle Projects modules to enforce allowability checks during expenditure processing.

Table Structure and Key Columns

The GMS_ALLOWABILITY_SCHEDULES table includes the following key columns:
  • ALLOWABILITY_SCHEDULE_ID: Primary key identifier for the allowability schedule.
  • AWARD_ID: Links to the grant or contract in the GMS_AWARDS table.
  • PROJECT_ID: Associates the schedule with a specific project in PA_PROJECTS_ALL.
  • TASK_ID: Optional field to further refine allowability at the task level.
  • EXPENDITURE_TYPE: Specifies the type of cost (e.g., labor, materials) to which the schedule applies.
  • START_DATE and END_DATE: Define the active period for the allowability rule.
  • ALLOWABLE_FLAG: Indicates whether the cost is allowable (Y/N).
  • LAST_UPDATE_DATE and LAST_UPDATED_BY: Audit columns for tracking changes.

Functional Flow and Integration

The table is utilized in the following processes:
  1. Expenditure Processing: When costs are incurred, the system checks GMS_ALLOWABILITY_SCHEDULES to validate if the cost is allowable for the specified project, task, and period.
  2. Billing and Invoicing: Ensures only allowable costs are included in invoices sent to funding agencies.
  3. Budgetary Control: Integrates with Oracle Grants Accounting to enforce budget compliance.
  4. Reporting: Provides data for compliance reports, such as the Federal Financial Report (FFR) or agency-specific deliverables.

Technical Considerations

  • Indexes: The table typically has indexes on AWARD_ID, PROJECT_ID, and EXPENDITURE_TYPE for performance optimization.
  • Foreign Keys: It references GMS_AWARDS, PA_PROJECTS_ALL, and PA_TASKS for data integrity.
  • API Support: Oracle provides PL/SQL APIs to create, update, or query allowability schedules programmatically.

Customization and Extensions

Organizations may extend the table's functionality by:
  • Adding custom columns to capture agency-specific allowability rules.
  • Developing triggers or workflows to automate allowability checks.
  • Integrating with third-party systems for enhanced compliance monitoring.

Conclusion

The GMS_ALLOWABILITY_SCHEDULES table is a cornerstone of financial compliance in Oracle EBS Grants Accounting. By maintaining a centralized repository of allowability rules, it enables organizations to adhere to funding agency requirements, mitigate audit risks, and streamline grant management processes. Proper configuration and utilization of this table are essential for institutions managing sponsored research or government contracts in Oracle EBS 12.1.1 or 12.2.2.