Search Results gms_award_exp_type_act_cost




Overview
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Overview

The GMS_AWARD_EXP_TYPE_ACT_COST table is a core transactional data object within the Oracle E-Business Suite Grants Accounting (GMS) module. It serves as the primary repository for tracking actual expenditure costs incurred against specific awards, categorized by expenditure type. This granular level of detail is critical for federal and other sponsored project accounting, enabling organizations to monitor budget versus actual spending in compliance with award terms and regulations. The table's data is fundamental for generating financial reports, performing award closeout processes, and ensuring accurate cost allocation and indirect cost recovery.

Key Information Stored

The table's structure is designed to capture the essential dimensions of an actual cost transaction. Its primary key is a composite of the AWARD_ID and EXPENDITURE_TYPE columns, ensuring a unique record for each combination of award and cost classification. The AWARD_ID links the cost to a specific grant or sponsored project defined in the GMS module. The EXPENDITURE_TYPE column stores the code from the PA_EXPENDITURE_TYPES table that classifies the nature of the expense (e.g., labor, travel, materials). While the provided metadata does not list all columns, typical data stored would include cumulative actual cost amounts (e.g., RAW_COST, BURDENED_COST) for the specified award and expenditure type, along with period or date tracking fields to support fiscal period reporting.

Common Use Cases and Queries

This table is central to expenditure analysis and compliance reporting. A primary use case is generating a detailed award expenditure statement, comparing budgeted amounts by expenditure type against the actual costs stored in this table. Financial analysts run queries to identify cost overruns for specific expense categories on an award. During period-end closing, processes aggregate data from this table to update award-level financial summaries. A typical analytical query would join this table with the award and expenditure type descriptions.

SELECT ga.award_number,
       pet.expenditure_type,
       gaetc.raw_cost,
       gaetc.burdened_cost
FROM   gms_award_exp_type_act_cost gaetc,
       gms_awards_all ga,
       pa_expenditure_types pet
WHERE  gaetc.award_id = ga.award_id
AND    gaetc.expenditure_type = pet.expenditure_type
AND    ga.award_id = :p_award_id;

Related Objects

  • Primary Key Constraint: GMS_AWARD_EXP_TYPE_ACT_COST_PK enforces uniqueness on the combination of AWARD_ID and EXPENDITURE_TYPE.
  • Foreign Key to PA_EXPENDITURE_TYPES: The EXPENDITURE_TYPE column references PA_EXPENDITURE_TYPES.EXPENDITURE_TYPE. This relationship validates the expenditure type code against the Project Accounting (PA) module's master list, ensuring data integrity and enabling joins to retrieve the expenditure type name and classification.
  • GMS_AWARDS / GMS_AWARDS_ALL: While not explicitly listed in the provided foreign keys, the AWARD_ID column is the logical foreign key to the GMS_AWARDS_ALL table, which stores the master award definition and header information.