Chart of Accounts CSU 101 March 6-9, 2011 Monterey Bay

Transcription

1 Chart of Accounts CSU 101 March 6-9, 2011 Monterey Bay Debbie Brothwell Deputy Vice President, Finance CSU East Bay PeopleSoft Chartfields defined for CSU in CSU White Paper CSU Chart of Accounts used 6 ChartFields Account DeptID Project Program g Class 1

2 DeptID 2

3 Account Program 3

4 Project Class 4

5 ChartField Review Trial Balance DeptID Campus Organization (Same in HR) Account Type of Expenditure Program On Going Revenue & Expense Project Time specific Revenue & Expense Class Dept level information Rev & Expense Sample Chart of Accounts Description DeptID Description Account Description CSU01 CSU Operating Finance Dept Travel HSG01 Housing Athletics Supplies PKG01 Parking Theatre Dept Equipment TRT01 Trust Housing Services Dept Payroll IRA01 IRA Facilities Dept Utilities Electric CRF01 CERF Central Activity Tuition Fee Revenue College of Engineering Program Description Project Description Class Description PG001 Football PRJ 001 New Student Service Build CL001 FllS Fall Semester PG002 Accreditation PRJ 002 Utility Infrastructure CL002 Guys and Dolls PG003 Conference Fees PRJ 003 Cohort #24 CL003 Tires PG003 On line Courses PRJ 004 Road Repair 5

6 Overview of CSU Chart of Accounts Each CSU Campus is accountable to three separate, distinct, and related entities The State of California The CSU Chancellor s Office The campus community All three are tied together with attributes that are assigned to the campus PeopleSoft chart of accounts Attributes - FNAT Account Attributes - AAT Examples of Documents/files Reconciliation Report Claim Schedules SAM 99 (CSUGL010) Report Plan of Financial Adjustments Cash remittance Monthly SAM99 file Allocation Orders Controller s Transfers State of California 6

7 CSU Chancellor s Office Sample of CO documents/files Quarterly/Annual FIRMS Submission Annual Budget FIRMS Submission Year end Data Quality Review Report Request for Allocation Orders Campus Community Sample of Campus documents/files Transaction processing by department Monthly transaction report for each department Capital Outlay/Project reporting Vice President/College level reporting Campus trend analysis 7

8 All transactions,, CO and Campus originate with the 6 PeopleSoft Chartfields Sample Chart of Accounts Description DeptID Description Account Description CSU01 CSU Operating Finance Dept Travel HSG01 Housing Athletics Supplies PKG01 Parking Theatre Dept Equipment TRT01 Trust Housing Services Dept Payroll IRA01 IRA Facilities Dept Utilities Electric CRF01 CERF Central Activity Tuition Fee Revenue College of Engineering Program Description Project Description Class Description PG001 Football PRJ 001 New Student Service Build CL001 FllS Fall Semester PG002 Accreditation PRJ 002 Utility Infrastructure CL002 Guys and Dolls PG003 Conference Fees PRJ 003 Cohort #24 CL003 Tires PG003 On line Courses PRJ 004 Road Repair 8

9 CSU Attributes A PeopleSoft can not be created without assigning a CSU Attribute Key (FNAT) Account A PeopleSoft Account can not be created without assigning a CSU Account Attribute Key (AAT) Assigning the correct FNAT Key 9

10 CSU Attributes are assigned by the FNAT Key Know your FNAT keys. Choose the correct one! 19 FNAT Search Asked for CSU 261and Account Type 2 = Expense (D) Returned 3 choices, which h one is right? 10

11 Account Chartfield CSU Attributes There are only three CSU Attributes on the PS Account FIRMS Object Code, State GL Account and GAAP Natural Classification 6028 Sub 003 Category 00 Appropriation Year 2002 Appropriation Reference 302 Account type 1 C Account Type 2 D Revenue Account Program 06 Element 96 Component 115 Available To 12/31/2006 Reversion 12/31/2008 Attributes on PeopleSoft 11

12 Agency Reconciliation Report (Fondly referred to as the Tab Run ) Acct Type 1 Acct Type 2 Approp Ref Approp Chapter Year of Enactment Avail To and Reversion Dates Sub Program, Element & Component Year of Enactment Sub Claim Schedule Approp Ref Category Approp Chapter 12

13 SAM 99 R Type Account R , Sub, Year of Enact, Account Type 2, Approp Ref, Revenue Acct F Type Account F , Sub, Year of Enact, Account Type 2, Approp Ref, Category, Program, Element, Component D Type Account D , Sub, Year of Enact, Account Type 2, Approp Ref, Category, Program, Element, Component Plan of Financial Adjustment Sub Appropriation Ref Year of Enactment Category Program, Element & Component Acct Type 2 13

14 SAM 99 File (Tape) Sub Appropriation Ref Year of Enactment Category Program, Element & Component Acct Type 1 Acct Type 2 Notice of Allocation Order Sub Appropriation Ref Year of Enactment 14

15 Notice of Transfer (Controller s Transfer) Category Acct Type 2 Sub Year of Enactment t Appropriation Ref SAM 7 Trial Balance PeopleSoft Financials Report ID: CSUGL007 SAM07 TRIAL BALANCE Bus. Unit: SLCMP--San Luis Obispo Post-Close as of: 3/2003 #: 0498 Higher Education Fees and Income, CSU Maps to PeopleSoft Code Chart Fields GL Account Account Title Debit Credit 1110 General Cash 311, Cash in Transit to State Treasury 750, Accounts Receivable-Revenue 1,402, Accounts Receivable-Dishonored Checks 17, Allowance Uncollec Accts-A/R Revenue 88, Allowance Uncollec Accts-A/R Dishonored Checks 10, Due to General 18,291, Balance-Clearing Account 15,908, Total ,390, ,390, Maps to PeopleSoft Account Chart Fields 15

16 FNAT Key Search 16

17 Sample Attribute for FNAT key Know your FNAT keys. Choose the correct one! 33 Chancellor s Office FIRMS Reporting Elements Appropriation Ref Year of Enactment CSU 17

18 CSU Attributes CSU and FIRMS Object Code FIRMS Object Codes All PeopleSoft Account Chartfields must map to a FIRMS object code Campuses can establish multiple PeopleSoft Accounts that map to one FIRMS object code in order to accommodate campus business needs Separate common activity to facilitate easier reconciliations Separate fund balance clearing Claims, payroll, PFA s, etc Separate Accounts Payable PeopleSoft AP activity Manual Obligation Accruals Payroll Accruals Encumbrance Accruals PO encumbrances 18

19 Sample Campus Reporting PeopleSoft Code Chart Field PeopleSoft DEPTID Chart Field 37 PeopleSoft Code Chart Field Sample Department Report PeopleSoft Account Chart Field 19

20 Finance 8.4 New Reporting Dimension GAAP 20

21 Sample GAAP Statement of Net Assets Assets and Liabilities are based on the GAAP natural classification attribute on the PeopleSoft Account Chartfield 41 Net Assets fund balances are based on the GAAP net asset category attribute on the PeopleSoft Code Chartfield Chart of Accounts Review All external Reporting is driven by the attributes on the and Account Chartfields All CSU Attributes are maintained by the Chancellor s Office Certain attributes are specific to the State Controller Certain attributes are specific to the CSU Certain attributes (and chartfields) are specific to the campus Attributes are used to derive data from the campu legal books to GAAP ALL are subsets from to CSU to Campus 21

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