OBI Dashboard: Revenue and Fund Management (RFM)

The Award at a Glance Report displays report sections that show the overall financial situation for the displayed awards. There are fifteen sections: 

• Award Attributes
• Fund Authorization
• SU Fund Summary
• EN Fund Summary
• Fiscal Year Merged Pool Anticipated Payout Summary
• Fund Trend Graph for SU Set of Books
• Fund Trend Graph for EN Set of Books
• Endowment Shares and Market Value
• Specific Investment (for Endowment)
• Transfers Detail Report
• Five Year Trend Report for SU Set of Books
• Five Year Trend Report for EN Set of Books
• Pledge Summary Report 

The Fund Authorization, SU Fund Summary and EN Fund Summary reports only include awards that have either a beginning balance or activity during the specified time range.

Award attributes provide details about the setup and parameters associated with the awards or funds, such as award type and purpose codes.

Displays the fund authorization description with expanded purpose, additional instructions, other information and information source. Section is collapsed by default. Select the triangle on the left to expand.

Displays high level summary of account balance, inflows and outflows.

Displays high level summary of account balance, inflows and outflows subtotaled by year.

Displays high level summary of account balance, inflows and outflows.

Displays high level summary of account balance, inflows and outflows subtotaled by year.

For endowments only, shows current balance, payout to date, anticipated payout for the rest of the year and anticipated balance after all payout is received. If this last amount is negative then the fund is projected to be overspent at fiscal year end and expenses may need to be journaled off.

Fund Trend Graphs

The Fund Trend Graph sections for SU and EN Set of Books offer time period choices for trend columns. When showing longer periods (e.g., years), select broader time periods like GL Period Fiscal year since there would be numerous GL Period Name values.

Fund Trend Graph for SU Set of Books

By Balance: Shows balance amounts for beginning balance, fund balance, and available balance. The fund balance for one period carries forward to become the beginning balance for the next period. The available balance is the fund balance adjusted for accrued assets and liabilities. For example, the fund balance could be reduced by uncleared advances, but the available balance amount does not carry forward to the next period but is instead calculated based on current accruals.

By Activity: Shows the trend for items that affect the balance, such as expenses and receipts. Drilling on a data point reveals underlying details and is useful for researching exceptional values.

By Activity Stacked: Shows the trend in a stacked format to highlight positive and negative influences on the balance and display the net activity amount as a line graph whose scale appears on the right side of the graph, with generally smaller values than the stacked scale on the left side.

Fund Trend Graph for EN Set of Books

By Balance: Shows balance amounts for beginning balance, fund balance, and available balance. The fund balance for one period carries forward to become the beginning balance for the next period. The available balance is always zero for EN set of books (endowment values) because the endowment value is not available for spending by definition.

By Activity: Shows the trend for items that affect the balance, such as receipts and transfers. Expenses do not exist for EN set of books as balances cannot be spent. The Net Investment value is always a negative amount equal to the fund balance so that the sum, or available balance, will be zero. Drilling on a data point reveals underlying details and is useful for researching values.

By Activity Stacked: Shows the trend in a stacked format to highlight positive and negative influences on the balance and display the net activity amount as a line graph whose scale appears on the right side of the graph, with generally smaller values than the stacked scale on the left side. Net Activity for EN Set of books is mostly meaningless because the convention on available balance washes out other activities.

Endowment Shares and Market Value

The Subtotal by setting value changes the field displayed in the column titled in dark gray.

This section shows key metrics about the EN set of books values including share quantity, share price, market value (share quantity times share price), share type, and book value. Note that book value does not change except through additions to capital or in rare cases of sales of shares.

Specific Investment

Specific Investments shows the value of endowments that are temporarily held in investments outside the merged pool and are not eligible for regular endowment appreciation of value. Eventually they will be liquidated and the proceeds used to buy shares like a regular endowment.

Transfers Detail Report

Basic: Provides basic details of transfers to or from the selected funds, particularly the to and from fund/award number.

Expanded: Provides many more details than the basic report. Note that both views pull from the same set of returned data.

Five Year Trend Reports

Both Five Year Trend reports have a Subtotal By option. Choosing one of these values changes the initial column to display the chosen field, grouping the funds by the field's values.

SU Set of Books: Displays values by fiscal year for the five years prior to the end date selected in the selection criteria. These are the ending fund values.

EN Set of Books: Displays values by fiscal year for the five years prior to the end date selected in the selection criteria but shows the book values amounts where the values do not tend to change over time.

No screenshot.

Pledge Summary Report

The pledge summary report contains pledge details when they are known and transferred into OBI. Based on pledge number and associated name, the report shows original pledge amount, current pledge amount, pledge paid, and anticipated remaining amount. These numbers should be taken as estimates only and confirmed with the Office of Development.

 For an example of the report available, view the screenshot below:

The Fund Statement has five report sections that selectively focus on:

• Stanford University (SU) journal ledger code, which shows funds available to spend on current and future activities and includes endowment income. These are displayed in a summary section and a detail section.
• Endowment (EN) journal ledger code, which shows the principal balances that are held in perpetuity and invested. These are also displayed in a summary section and a detail section.
• Anticipated endowment payouts.

Fund Statement Calculations and Conventions

The Fund Statement captures the equity, activity, and balances associated with a single award.  Activities that typically increase the balance appear as positive values, and activities that typically decrease the balance appear as negative values displayed in red and within parentheses.

SU Fund Statement Summary

The SU Fund Statement Summary displays beginning balance and totals of receipts, transfers in/out, expenses, net investments, and the calculation of available balance for funds during a reporting period. Users can choose to display data by award or award-project, along with different levels of object code rollup detail.  Selecting a hyperlinked value in a summary report opens a new tab displaying a fund statement detail report. Refer to the following screenshots for report examples.

Summary reports only include awards with either a beginning balance or activity during the specified time range. The Inactive Awards report shows awards with no activity whether they have a balance or not. Awards with zero balance and no future planned activity should be closed.  Refer to Topic Overview: Life Cycle of a Fund/Closing the Fund

Displays a consolidation of all awards for the selection criteria entered.

Displays balances and activity for awards at the high level object code level.

 Displays balances and activity for awards at the more granular object code subgroup level.

 Displays balances and activity for awards and projects at the high level object code level.

  Displays balances and activity for awards and projects at the more granular object code subgroup level.

In addition to amounts at the high level object code group level, displays award configuration details and a Y/N column deficit indicator.

 Legacy view displays columns in the same sequence as RM3 for exporting to use in Excel.

EN Fund Statement Summary

The EN Fund Statement Summary has the same characteristics as the SU Fund Statement Summary but reports only on endowment funds .

Balances reflect the  book value (principal) rather than market value.

Fiscal Year Merged Pool Anticipated Payout Summary 

Displaying endowment funds only, this section shows current balance, payout to date, anticipated payout for the rest of the year, and anticipated balance after all payout is received. These numbers are projections for planning purposes only and do not guarantee future payout or return.

If this amount is negative, the fund is projected to be overspent at fiscal year-end after all payout is received, and expenses should be journaled off to avoid overdraft.

SU Fund Statement Detail

The SU Fund Statement Detail displays the details that make up the values in the SU Fund Statement Summary, including object codes, journal information, and GL period.  

EN Fund Statement Detail

The EN Fund Statement Detail report provides equivalent information for the EN journal ledger code (also called set of books), where balances reflect book value rather than market value.

Fiscal to Date Fund Statement report tabs show key information about fund statement values such as balances, inflows and outflows. Reports can be viewed on screen and downloaded as PDF or Excel files. There are seven different report views on different tabs: 

If any report tabs and menu controls are missing, the browser window is too narrow. Expand the window width or decrease the browser zoom level using Control-minus.

Fiscal to Date Fund Statement report tabs show key information about fund statement values like balances, inflows and outflows. Reports can be viewed on screen and downloaded as PDF or Excel files. There are seven different report views on different tabs: 

 If any of the report tabs and menu controls are missing, your window is too narrow. Expand the width or decrease the browser Zoom (control-minus).

This report assists in year end close processes by showing projected balances.

Displays the breakdown of the Net Investment balance amount by Object Code and Journal Import Source, which describes the sub-ledger source for the journal imported into the General Ledger.

Drilling into the dollar amounts displays a report with additional detail to help determine what transactions are causing the balance. 

Drill Reports

The drill formats will vary based on the Journal Import Source and in some cases the specific object code (where specified below).

Tcard Drill

• Journal Import Source = AP
• Object Code = 11545-Stanford Prepaid Travel Card

Displays the SU Credit Card Transaction ID number, the amount, AP invoice number, and expense request number if the TCard transaction has been applied. 

Advances Detail Drill

• Journal Import Source = AP
• Object Code = 11540-Advance

Displays the Supplier/payee, advance number, descriptive text, expense request.

If the balance on the Advance and applied Expense Requests does not match the number that was drilled upon, include the columns AP Invoice Hold Status Indicator and AP Invoice Distribution Line GL Posted Indicator. If the hold indicator = Y or the AP invoice posted Indicator = N for one or more of the ERs for that Advance, that Advance has not been cleared by the ER applied amount.

AP Details Drill

• Journal Import Source = AP
• Object Code =  All other object codes.

The AP Details drill includes a summary report in the top section called CER Expenditure Summary and P2P AP Invoice Summary, which displays the cost from the Grants Accounting (CER) perspective and the Accounts Payable (P2P) perspective. If the two amounts do not match, it is because a discount was applied for early payment of the invoice.  This discount is reflected in the CER perspective.  The Invoice Number can be included in the summary report to show which invoice has the cost difference between the two perspectives (AP vs. CER), indicating the invoice that received the discount.  For the details for each perspective, there are two different views available:

P2P AP Invoice Details

The P2P AP Invoice Details view displays the AP (P2P) perspective of the transaction. 

CER Expenditure Summary and P2P AP Invoice Summary

The CER Expenditure Summary and P2P AP Invoice Summary view displays the cost from the Grants Accounting (CER) perspective. 

Refer to the Procure to Pay Inquiry report in the OBI Procure to Pay Dashboard to see payment terms for that invoice.  The AP Invoice Summary report displays the invoice payment terms, and  the AP Invoice Payments report shows the AP Invoice Payment Discount Amount and the AP Invoice Payment Amount. 

iJournal Drill 

• Journal Import Source = iJournal 

Displays object code, GL period name, iJournal number, iJournal title, journal line descriptive text, and amounts.

GA Drill

• Journal Import Source = GA

Displays object code GL period, expenditure transaction source, transaction number, expenditure transaction description, expenditure item date and amount.

GL Drill

• Journal Import Source is not AP, GA or iJournal

Displays GL period, Journal Import Source, Journal import category, Journal ID, descriptive text, and amount.

Operating Statement and Clinical Trials Statement report tabs show details from both GA and GL in a single report and facilitate GA/GL reconciliation. There are seven different report views on different tabs: 

• Award Summary
• Detail (GL/GA Actuals with Budget)
• Detail (GL/GA Actuals)
• GL Summary
• Data Download
• 101A SPO Clinical Trials
• Data Download-Awards

If any of the report tabs and menu controls are missing, the browser window is too narrow. Expand the width or decrease the browser zoom (control-minus).

This is the third of seven possible report views.

For examples of the reports available, view the screenshots below: 

Posted Journals by Object Code (real-time) tabs show details of journals posted to the GL. There are six report view tabs: 

• Journals
• Journals(xlsx)
• Journals w/o Orgs
• Journals w/o Orgs(xlsx)
• Data Download
• Data Download w/o Orgs(xlsx)

If any of the report tabs and menu controls are missing, the browser window is too narrow. Expand the width or decrease the browser zoom (control-minus).

The data download report contains 123 columns of data about each journal transaction.
The other four report tabs are not shown here.

For examples of the available reports, view the screenshots below:

Choose values of both the View By for trend time period column settings and Subtotal By to select the dark gray column to show a subtotal.

A similar report is returned for EN set of books but does not have expenses because the endowment principle cannot be spent.

The GL Balance Trend Graph for SU Set of Books shows balance amounts for beginning balance, fund balance and available balance. The fund balance for one period carries forward to become the beginning balance for the next period. The available balance is the fund balance adjusted for accrued assets and liabilities. For example, the fund balance could be reduced by uncleared advances, but the available balance amount does not carry forward to the next period. Instead, it is calculated based on current accruals.

The GL Activity Trend Graph for SU Set of Books shows the trend for things that affect the balance, such as expenses and receipts. Drilling on a data point reveals underlying details and is useful for researching exceptional values. 

The GL Activity Trend Report for SU Set of Books shows the trend in a stacked format to highlight positive and negative influences on the balance. It shows the net activity amount as a line graph, with its scale displayed on the right side of the graph. This scale generally has smaller values than the stacked scale on the left side.

The GL Balance Trend Graph for EN Set of Books shows balance amounts for beginning balance, fund balance and available balance. The fund balance for one period carries forward to become the beginning balance for the next period. The available balance is always zero for the EN set of books because endowment values are not available for spending by definition.

The GL Activity Trend Graph for EN Set of Books shows the trend for items that affect the balance, such as receipts and transfers. Expenses do not exist for the EN set of books because balances cannot be spent. The net investment value is always a negative amount equal to the fund balance so that the sum, or available balance, will be zero. Drilling on a data point reveals underlying details and is useful for researching values.

The GL Activity Trend Report for EN Set of Books shows the trend in a stacked format to highlight positive and negative influences on the balance. It shows the net activity amount as a line graph, with its scale displayed on the right side of the graph. This scale generally has smaller values than the stacked scale on the left side. Net Activity for the EN set of books is mostly meaningless because the convention on available balance offsets other activities.

The screenshots below show examples of available reports:

The Statement of Position report shows the current balance of Assets, Liabilities, and Net Assets for the specified period and for the Ending Adjustment Period (ADJE) for the prior fiscal year

The Statement of Activity report shows Revenue and Expenses year-to-date for the specified period and year-to-date for the same period from the previous year.

The data download has 36 columns of data organized into sections for revenue, fund transfers, expenditures, gain/loss and capital transfers.

 For examples of available reports, view the screenshots below:

The data download has 36 columns of data organized into sections for Revenue, Fund Transfers, Expenditures, Gain/Loss, and Capital Transfers.

For examples of available reports, view the screenshots below:

There is an equivalent report section for EN set of books, just not displayed here.

The first three views include Award Number and Budget Amount, Fiscal Year Beginning Balance Amount, Funds and Expenditures Actual Amount, Expenditure Commitment Amount, MP Anticipated Remaining Payout Amount, Projected Budget Variance Amount, Net Investment Balance Amount, and Projected Budget Variance less Net Investment Amount.

To view more details, drills are available on budget amounts, funds and expenditures amounts, and expenditure commitment amounts. 

This view compares the fiscal year budget amount to the sum of actuals, expenditure commitments, and anticipated payout by award and expenditure type/object code high level group description to determine the projected budget variance amount. It also displays the net investment balance amount and the projected budget variance less investment amount.

This view compares the fiscal year budget amount to the sum of actuals (displayed by GL period), expenditure commitments, and anticipated payout by award and expenditure type/object code high level group description to determine the projected budget variance amount. It also displays the net investment balance amount and the projected budget variance less investment amount. (Due to the way this report is constructed, it requires more processing time before the system displays results.)

This view compares the fiscal year budget amount to the sum of actuals (displayed by GL period), expenditure commitments, and anticipated payout by award and Consolidated Budget Chart of Accounts level 4 to determine the projected budget variance amount. It also displays the net investment balance amount and the projected budget variance less investment amount. (Due to the way this report is constructed, it requires more processing time before the system displays results.)

This view compares the fiscal year-to-date budget incremental amount to the sum of actuals by award and expenditure type/object code high level group description to determine the budget incremental variance amount.

At the bottom of the report, are links to the Budget Variance and Budget Variance Data Download that when selected will run using the same selection criteria entered in the Projected Budget Variance Report.

For examples of the reports available, view the screenshots below:

 For examples of the reports available, view the screenshots below:

The Budget Type Description lists the system used for entry, either iBudgets for mid-year adjustments or the annual budget tool. Cardinal Planning & Budgeting (CPB) is the current annual budget system.  Previous systems include Tidemark (FY27-FY24) and Hyperion (FY16 and earlier)

 For an example of the available report, view the screenshot below:

This report displays balances and activity indicators for expendable gift funds (Award Type Code equal to GIF_EXP_GIFT or GIF_EXP_UNIV_DES). The activity indicators derive from historical transaction data to help identify underutilized gift funds. Refer to the Understanding the Data section below for definitions of the activity indicators.

This view displays the available balance and derived indicators of spending activity for the listed awards.

This view displays award details, a summary of award lifetime activity (award transfer in/receipts, transfer out/expenses), current net investments and balances, and derived indicators of spending activity for the listed awards.

By including the column Award Owner Job Status Description, you can see which award owners are no longer employed at the university.

This report highlights underutilized endowment awards for review and potential use, and monitors that funds are spent in a timely manner.  

• Shows endowment funds in descending order based on Accumulated Endowment Payout (in Years). Displays in red when balance exceeds 2 years of annual payout. 
• Latest Expenses or Transfers Fiscal Year is an additional indicator of possible inactivity

Displays additional details about the awards including: 

• MP Anticipated Annual Payout Amount
• Fiscal Year to Date Payout Amount
• MP Anticipated Remaining Payout Amount for the current fiscal year
• Endowment Payout Reinvested Amount for the current and previous fiscal year

Definitions of these fields are located in the Understanding the Data section below

Endowment Income Fund Management Drills

Detailed drills are available for the Award Number, Expenses and Transfers, and Endowment Payout Reinvested Amount columns.

Shows award attribute details including fund authorization description

Displays object code transactions for spending and transfer activity 

Shows reinvestment object code transactions of transfers for share purchases (also visible in the Expenses and Transfers drill)

For definitions of the terms used in the reports, refer to Glossary of Endowment - Related Terms. 

All values are for the Endowment (EN) Journal Ledger code (also known as set of books).

 Displays the market and book value of investments in the designated merged pools for the last GL period.

Displays value of donations outside of the merged pool that are not eligible for regular endowment appreciation of value.

 Displays by GL period how the market and book value have changed over the selected time range.

If Specific Investment displays above, then another report called Specific Investment will display the same funds, showing how the book value changed by GL period over the selected time range.

Displays market value by period in columns to see how market value has changed over time.  Selected time periods can be GL period, Fiscal Quarter, Fiscal Year, Calendar Quarter, or Calendar Year. 

 Displays the market value by period in a graphical format. Selected time periods can be GL period, Fiscal Quarter, Fiscal Year, Calendar Quarter, or Calendar Year. 

 Displays a high-level summary of all activity for the selected time period. Besides market gains and losses, it includes new gifts, transfers and adjustments, and payout activity.

Displays the award name with the stewardee name and ID.

The following screenshots show examples of available reports:

Excel data download versions are also available for both reports.

The following screenshots show examples of available reports:

The download shows all pool share values but displays share quantity and market values only for returned awards. Individual reports by pool are also available but not shown here.

 Displays the total pledges made, paid, and remaining pledges due by fund

Displays scheduled pledge payment dates, paid installments, and outstanding pledge balances by fund. 

 Underwater Fund Report

Underwater funds are endowments where market value falls below book value.  The report designates underwater funds by Award Underwater Indicator = Y.

The Ending Market Value Amount will display zero for the last closed period, until mid-month of the following period. Learn more in the Resource: Share Value Calculation (Ending and Interim Values).