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The GMS.GMS_AWARD_EXP_TYPE_ACT_COST table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical component of the Grants Accounting (GMS) module, which manages sponsored projects, grants, and contracts. This table stores actual cost transactions associated with award expenditure types, enabling organizations to track and report financial data in compliance with funding agency requirements. Below is a detailed breakdown of its structure, purpose, and integration within Oracle EBS.

Purpose and Functionality

The GMS_AWARD_EXP_TYPE_ACT_COST table serves as a repository for actual costs incurred against specific award expenditure types. It captures transactional details such as amounts, accounting dates, and project-award linkages, ensuring accurate cost allocation and reporting. This table supports:
  • Cost Tracking: Records actual expenses (e.g., labor, materials) tied to award expenditure types.
  • Compliance: Facilitates adherence to sponsor guidelines by maintaining granular cost data.
  • Reporting: Provides foundational data for financial reports, audits, and indirect cost calculations.

Key Columns and Relationships

The table includes columns that link to other Oracle EBS modules like Projects (PA), General Ledger (GL), and Payables (AP). Notable columns include:
  • AWARD_ID: References the award in GMS_AWARDS.
  • EXPENDITURE_TYPE: Maps to PA_EXPENDITURE_TYPES for classifying costs.
  • ACTUAL_COST: Stores the incurred cost amount.
  • TRANSACTION_DATE: Ties to the accounting period in GL_PERIODS.
  • PROJECT_ID: Links to PA_PROJECTS for project-level tracking.
Relationships with other tables ensure data integrity and enable cross-module workflows, such as budget checks (GMS_BUDGETS) and encumbrance accounting.

Integration with Oracle EBS Modules

  1. Projects (PA): Expenditure types and project data flow from PA to GMS, ensuring costs are categorized correctly.
  2. General Ledger (GL): Actual costs are summarized and posted to GL for financial reporting.
  3. Payables (AP) & Purchasing (PO): Invoice and purchase order costs are captured and allocated to awards via this table.

Technical Considerations

  • Indexes: Optimized for queries on AWARD_ID, EXPENDITURE_TYPE, and PROJECT_ID.
  • Partitioning: In EBS 12.2.2, partitioning by TRANSACTION_DATE may improve performance for large datasets.
  • Audit Trails: Changes to cost records may be logged in audit tables for compliance.

Use Cases

  • Financial Reporting: Generate sponsor-specific reports by querying actual costs per expenditure type.
  • Indirect Cost Calculation: Aggregate costs to compute Facilities & Administrative (F&A) rates.
  • Budget Monitoring: Compare actual costs against budgeted amounts in GMS_BUDGETS.

Conclusion

The GMS_AWARD_EXP_TYPE_ACT_COST table is a linchpin in Oracle GMS, enabling precise cost management for sponsored projects. Its integration with core EBS modules ensures seamless data flow, while its structure supports compliance and reporting needs. Organizations leveraging this table effectively can enhance grant accountability, streamline audits, and maintain robust financial controls.