FMS Account Structure

Transcription

1 FMS Account Structure Table of Contents FMS Account Structure... 1 Introduction to the FMS Account Structure... 3 Relationship Between FMS Reporting Levels and the Account Structure... 4 Overview of relationship matrix... 4 Reporting Levels and Account Structure Matrix... 5 Example: Account Structure for Expenditures... 6 Example: Account Structure for Revenue... 7 Reporting Level Definitions... 8 Accounting Detail Level... 8 Accounting Summary Level... 8 Budget Level... 8 AFRS Level... 9 Allotment Level... 9 Data Element Definitions... 9 Batch Number... 9 Transaction Code...10 Transaction Reverse...14 Appropriation Index...14 Program Index...16 Organization Index...17 Organization Index - Grants and Contracts...18 Organization Index - Capital Projects...19

2 Subobject...21 Sub-Subobject...22 Source of Revenue...23 Subsource...24 Reimbursable Code...25 Bank Account Code...25 Subsidiary Account...25 Fiscal Year...26 Required Data Elements...26 Maintaining Control Tables...27 Overview of Control Table Maintenance...27 Maintaining Tables...27 Building tables...28

3 Introduction to the FMS Account Structure The Financial Management System (FMS) account structure is an aggregation of data elements (fields) that define the financial accounting structure. A college's account structure contains such data elements as batch codes, fiscal year information, and codes for transactions, program indexes, organization indexes, subobjects, sources of revenue and so on. The FMS account structure allows the colleges to: Establish the basic administrative structure for their colleges. Observe the principles of fund accounting. Utilize balance sheet reporting by groupings for both: o National Association of College and University Business Officers (NACUBO) o Generally Accepted Accounting and Financial Reporting (GAAFR) Interface with the Washington State Agency Financial Reporting System (AFRS) or other outside financial system. Establish college-wide budgetary control. The data elements of the account structure are contained in tables. Therefore, when your college's needs or external regulations change, you simply make the required changes to the tables. There is no need to request a modification to the FMS system. The account structure also accommodates single-transaction entry. If a transaction affects several files or general ledgers, you need to enter only one transaction to record the transaction on all files. The account structure can also accommodate transaction posting for multiple accounting periods at the same time. Generally, tables for two consecutive years are maintained online at all times. Transactions affecting the different years can contain different account structures. In order to provide all of these functions, the data elements of the FMS account structure vary from one file to another. For instance, the level at which you enter accounting transactions into the system is not necessarily the same level that you want for budget status reporting. Likewise, you might want a lower level of internal budgeting than the level which is required by the college's governing agency. Some data elements of the account structure are user-defined by the colleges, others are system-defined, and still others are partially user-defined and partially system-defined. Systemdefined elements are necessary for consistency in interfacing with other applications or with outside agencies. System-defined codes and user-defined codes are maintained on the same tables; however, people who maintain system-defined codes must have higher user access level than people who maintain user-defined codes.

4 Relationship Between FMS Reporting Levels and the Account Structure Overview of relationship matrix The Reporting Levels and Account Structure matrix shows the relationship among the main reporting levels in FMS (such as Accounting Summary level and Budget level) and the account structure used in each. The matrix uses these three symbols: Symbol Meaning Definition S System System-defined codes. Maintained by SBCTC-ITD or by users with the appropriate access level. U User User-defined codes. Controlled by college users. B Both Combination of both system-defined and user-defined codes. The symbols show both the number of characters in each data element and the entity responsible for maintaining each data element. For example: The SSS symbol for transaction code indicates that it is a 3-character, system-defined element. In actual use, this code would look like, for example, 001 or 110. The BBUUUUUUSS symbol for batch number indicates that: o The first two characters (BB) of this element are both system-defined and userdefined. o The next six characters (UUUUUU) of this element are user-defined. o The last two characters (SS) of this element are system-defined. In actual use, this code would look like, for example, Also note that each column heading and row label in the matrix is linked to a definition of that item. For example, to learn more about the term "subobject," click on the "subobject" row label.

5 Reporting Levels and Account Structure Matrix S = Defined by system U = Defined by user B = Defined by both system and user Structure Data Elements Batch Number Batch ID Date Subbatch Accounting Detail Level BBUUUUUUSS Accounting Summary Level FMS Reporting Levels Budget Level Transaction Code SSS SSS SSS Transaction Reverse S AFRS Level Appropriation Index UUU UUU UUU UUU UUU Program Index UUU UUU UUU UUU UUU Organization Index UUUU UUUU UUUU Subobject SS SS SS SS SS Sub-subobject UU UU UU Source of Revenue SSSS SSSS SSSS SSSS SSSS Subsource BB BB BB Reimbursable Code Bank Account Code Subsidiary Account AR ID FASource Due To/From or FAPC UU UU UUUUUUSBBB SSS Fiscal Year SSSS SSSS SSSS SSS Allotments Level

6 Example: Account Structure for Expenditures On expenditure records, the following guidelines are observed: Subobject (of expenditure) is required. Sub-subobject is optional. Source of revenue and subsource are usually not entered. The following table shows an example of expenditure structure at each of the FMS reporting levels. Account Structure Data Elements Batch Number Batch ID Date Subbatch Accounting Detail Level Accounting Summary Level FMS Reporting Levels Budget Level Transaction Code AFRS Level Appropriation Index Program Index Organization Index 1B01 1B01 1B00 Subobject EA EA EA EA E Sub-subobject Fiscal Year Allotments Level Notice that the budget structure is differs from the accounting structure in the following fields: Appropriation index The code 000 (general operating) is assigned instead of 001 (state operating) or 149 (local operating) because state and local operating funds are sometimes combined for budget purposes. Organization index Sub-subobject The code 1B00 is assigned instead of 1B01. In this situation, the budget is sometimes reported at a higher level than accounting. No sub-subobject is assigned. Again, the budget is reported at a higher level than accounting. Notice also that the allotment structure differs from the other structures in the following fields:

7 Program index Subobject The code 080 is assigned instead of 082 because the program level (080), not the program index level (082), is reported to the state budget office. The code E is assigned instead of EA because the object level (E), not the subobject level (EA), is reported to the state budget office. Example: Account Structure for Revenue On revenue transactions, the following guidelines are observed: Subobject and sub-subobject are usually not entered. Source of revenue is required. Subsource is optional. This table shows an example of revenue structure at each of the FMS reporting levels. Account Structure Data Elements Batch Number Batch ID Date Subbatch Accounting Detail Level A Accounting Summary Level FMS Reporting Levels Budget Level Transaction Code AFRS Level Appropriation Index Program Index Organization Index 1B01 1B01 1B00 Subobject Sub-subobject SF SF Fiscal Year Allotments Level Notice that the budget structure differs from the accounting structure in the following fields: Appropriation index The code 000 (general operating) is assigned instead of 001 (state operating) or 149 (local operating) because state and local operating funds are sometimes combined for budget purposes. Organization index The code 1B00 is assigned instead of 1B01. In this situation, the budget is sometimes reported at a higher level than accounting

8 Subsource No subsource is assigned because the budget is sometimes reported at a higher level than accounting. Notice also that the allotment structure differs from the other structures in the following fields: Program index Subsource The code 080 is assigned instead of 082 because the program level (080), not the program index level (082), is reported to the state budget office. No subsource is assigned because the source of revenue (0430), not the subsource level (SF), is reported to the state budget office. Reporting Level Definitions Accounting Detail Level Accounting detail is the level at which accounting transactions are entered into FMS. Generally, this level of detail is purged after the month is closed and all reports are printed. However, this level of detail can be kept longer if your college has adequate disk storage space. Depending on the type of transaction (as defined by the transaction code), the accounting transactions are updated to other FMS files (for example, budget, financial aid, accounts receivable, and subledgers). Accounting Summary Level Accounting summary is the level at which accounting transactions are stored for month-to-date, year-to-date, and biennium-to-date reporting. All transactions are stored at the accounting summary level at least until the biennium is closed. The 32 characters of the account structure for the accounting summary level, in the order presented in the Report Level and Account Structure matrix, comprise the data element ACCT- STRUCTURE that is used throughout the FMS system. ACCT-STRUCTURE is the level to which all transactions are edited. This is indicated on the District Information Table (GA1101) by a Y (yes) in the Account Edit Indicator field. Each transaction is edited against the ACCT-STRUCTURE in the Account Summary File. If the structure exists and its values are still active, the transaction is accepted and no table edits are performed. If the structure does not exist or if any elements are no longer active, the transaction is edited against the appropriate control tables. Budget Level The budget column depicts the level at which the budget file is established and maintained. It is also the level at which accounting transactions are linked to the budget file for budget status reporting. Because the budget process is an internal procedure that is not reported outside the agency, there are many options within the account structure. For example, a college can choose to budget to a higher level than the level at which they are required to account for expenditures, or roll fund and appropriations together for budgeting purposes.

9 The 24 characters for the budget structure, in the order presented in the Report Level and Account Structure matrix, comprise the data element BDGT-STRUCTURE that is the key to the budget file. AFRS Level The AFRS column depicts the level at which agencies report accounting transactions externally. Allotment Level The allotment column depicts the level at which agencies report budget, full-time equivalents (FTEs), expenditures, encumbrances, accruals, and receipts to the budget office. Data Element Definitions Batch Number Transaction Code Transaction Reverse Appropriation Index Program Index Organization Index (excluding grants, contracts, and capital projects) Organization Index for grants and contracts Organization Index for capital projects Subobject Sub-subobject Source of Revenue Subsource Reimbursable Code Bank Account Code Subsidiary Account Fiscal Year Batch Number The batch number is a 10-position data element comprised of a two-character batch identification number, a six-digit date of entry, and a two-character sub-batch number. Batch Identification Number The 2-character batch identification number (batch ID) identifies the type of transactions contained in a batch or the person or area creating the batch. Batch IDs are reserved for system-generated batches (for example, batches created in accounts payable or payroll). The system-generated batch IDs can always be overridden by the user. Batch IDs containing alpha or alphanumeric characters are established by users. Batch IDs are maintained on the Batch Identification Code Table (GA1068). The BATCH POST IND (Batch Post Indicator) field indicates when a batch ID will be posted to the files. Valid entries are:

10 Value Definition 1 Batch must be manually released. 2 Batch should be released immediately, as soon as transactions are entered. 3 Batch should be released at the end of the day, during daily batch production. The BANK ACCT CODE (Bank Account Code) field identifies the bank account code assigned to a batch ID if transactions in a batch affect cash in a bank account other than the central account. The bank account code must be valid in the Bank Account Code Table (GA1074). Date The six-digit date indicates (in YYMMDD format) when the batch is entered. Sub-Batch Number The two-character sub-batch number is system-assigned. It represents the consecutive number of the batch within batch ID and date. If the batch contains errors, the system assigns an "A" (or consecutive letters) to the Sub-Batch field which prevents the batch from posting. Table Build Sequence for Batch Number If more than one bank account is being used, you must use the following sequence to establish the batch IDs for bank accounts other than the central account. Table Build Sequence Responsibility GA1074 Bank Account Code User GA1068 Batch Identification Code Table User Transaction Code The transaction code is required on all accounting transactions; however, it is not usually used on budget records. This code determines the general ledger debit and credit entries that will be generated by the transaction. In addition, it determines the account structure elements which are required, optional, or not allowed, any default values of the account structure, and the FMS files (other than accounting detail and accounting summary) that will be updated by the transaction. The files are budget, accounts receivable, subledgers, and financial aid. The transaction codes, general ledger assignments for each fund type (such as treasury, trust, proprietary), and files to be posted are system-assigned in order to comply with external reporting requirements. However, users can change the "required," "optional," or "not allowed" account structure, default coding, and yes/no update indicators of the files to be posted.

11 Transaction codes are maintained on the Transaction Code Table (GA1093). The Transaction Code Table consists of three parts: Transaction Code Master Table Transaction Code General Ledger Table Transaction Code File Posting Table Transaction Code Master Table (GA1093) The Transaction Code Master Table identifies the transaction codes, their respective titles, and their attributes. The TRNS DR/CR IND (Transaction Dr/Cr Indicator) field indicates what effect the transaction has on the hash total of the batch. Valid entries are: + (plus) Debit (increase batch balances). The + (plus) translates to 1 in the database. (minus) Credit (decrease batch balance). The (minus) translates to 1 in the database. 0 or blank Zero (does not affect batch balance). The GEN TRNS CODE (Generated Transaction Code) field is not currently being used. The TRNS GROUP (Transaction Group) field is not currently being used. The TRNS CD TYPE (Transaction Code Type) field indicates that the transaction code is used for one of the following types of entries: Code Definition 1 Bank deposit 2 Liquidation 3 Encumbrance 4 Fund balance 5 Cash over and short 6 Accounts receivable charge 7 Other accounts receivable transactions 8 Due to/from fund 9 Due to/from agency The TRANSACTION EDITS field indicates which elements of the account structure are required, optional, or not allowed.

12 Code R N O Definition Required Not allowed Optional The DEFAULT CODING field indicates the default coding to be used if any element of the account structure is always the same each time the transaction code is used. The system then assigns the code for the user. For example, pooled cash (transaction codes 020 and 025) always uses the same account structure, so it is defined on this table and never needs to be entered by the user. Transaction Code General Ledger Table (GA1093) Although the table allows four sets of general ledgers to be entered, no transaction code is assigned for more than two sets of ledgers at this time. The FUND TYPE field is part of the key to the Transaction Code General Ledger Table because each fund type can have different effects on pooled cash and general ledgers. Valid fund types are: Code Definition 1 Treasury funds 2 Trust funds 3 Local allotted funds 4 Proprietary and internal service funds 5 Agency funds The POOL CASH IND (Pooled Cash Indicator) field indicates what effect the transactions have on pooled cash. Valid entries are: Code Definition + (plus) Increases pooled cash (transaction codes that debit cashin-bank). The + (plus) translates to 1 in the database. (Minus) Decreases pooled cash (transaction codes that credit cashin-bank). The (minus) translates to 1 in the database. 0 (zero) No effect on pooled cash (transaction codes that do not affect cash-in-bank). GL ACCOUNTS (General Ledger Debit/Credit Assignments) are system-defined to comply with external reporting requirements. They are maintained on the General Ledger Table (GA1031). Before general ledgers can be established, the following must be defined:

13 Subledgers Subledgers can be established for any general ledger to capture year-to-date and, optionally, biennium-to-date general ledger activity. Subledgers are maintained on the Subledger Table (GA1078) and assigned to the general ledgers on the General Ledger Table (GA1031). General Ledger Group General Ledger Class General Ledger Subclass Subledgers are reserved for systemdefined codes. General ledger groups identify whether the general ledger is an asset, liability, or fund balance ledger. They are system-defined and maintained on the General Ledger Group Table (GA1071). Example: General Ledger 5111 (Accounts Payable) is: General Ledger Group 2 (Liabilities) General ledger class is a further definition of general ledger group. General ledger class is system-defined and maintained on the General Ledger Class Table (GA1072). Example: General Ledger 5111 (Accounts Payable) is: General Ledger Group 2 (Liabilities) and General Ledger Class A (Current Liabilities) General ledger subclass is a further definition of general ledger group and general ledger class. General ledger subclass is system-defined and maintained on the General Ledger Subclass Table (GA1073). Example: General Ledger 5111 (Accounts Payable) is: General Ledger Group 2 (Liabilities) and General Ledger Class A (Current Liabilities) and General Ledger Subclass 1 (Payables) The AFRS TRNS CD (AFRS Transaction Code) field identifies the transaction code used for external reporting. The TRNS RVRS (Transaction Reverse) field indicates that the transaction code used for external reporting should have the general ledger debit/credit assignments reversed. Transaction Code File Posting Table (GA1093)

14 The Transaction Code File Posting Table identifies the files that will be updated (in addition to accounting detail and accounting summary) by the transaction and which side of the entry (that is, debit or credit) will be updated. Valid files are: BUDGET FINAID GA1906 BM2900 Budget Master File Financial Aid Subledgers Accounts Receivable Table Build Sequence for Transaction Code Because the tables comprising the transaction code assignments edit against each other, a certain sequence needs to be followed in establishing or activating transaction codes. If a transaction code is to be deleted or inactivated, the reverse of the order shown below needs to be followed. Table Build Sequence GA1071 General Ledger Group Table (optional) System GA1072 General Ledger Class Table (optional) System GA1073 General Ledger Subclass Table (optional) System Responsibility GA1078 Subledger Table (required) System/User GA1031 General Ledger Table (required) System GA1067 Transaction Group Table (optional) System GA1093 Transaction Code Table (required) System Transaction Reverse An R (reverse) is assigned to the Transaction Reverse (TRNS RVRS) field to indicate that the general ledger debit and credit entries are to be reversed from what is assigned on the Transaction Code Table (GA1093). Appropriation Index The appropriation index is required on every transaction. It is a three-character code representing the fund and appropriation. Appropriation indexes are user-defined. Appropriation index codes are maintained on the Fund/Appropriation Information Table (GA1090). Fund A fund is a fiscal and accounting entity with a self-balancing set of general ledgers. The fund codes used in FMS are system-defined in order to comply with external reporting requirements. Before fund codes can be established, the following must be defined:

15 FUND GROUP (NACUBO Fund Group) field Fund groups are assigned to funds to identify NACUBO fund groupings. They are system-defined and maintained on the Fund Group Table (GA1024). FUND SUBGROUP (NACUBO Fund Subgroup) field Fund subgroups are a further definition of funds by NACUBO-defined groups. They are system-defined and maintained on the Fund Subgroup Table (GA1069). GAAFR FUND GROUP (GAAFR Fund Group) field GAAFR fund groups are assigned to funds to identify GAAFR fund groupings. They are system-defined and maintained on the GAAFR Fund Group Table (GA1021). FUND TYPE (Fund Type) field Fund types are assigned to each fund to indicate the source (for example, treasury or local). They are system-defined as: Fund Type Definition 1 Treasury funds 2 Trust funds 3 Local allotted funds 4 Proprietary and internal service funds 5 Agency funds The general ledgers generated by a transaction code can be different for each fund type. Appropriation Appropriations are used for state funds to identify the authorizing legislation. Appropriations are not used for local funds. Appropriations are maintained on the Appropriation Table (GA1007). Before appropriation codes can be established, the following must be defined: APPR TYPE (Appropriation Type) field Appropriation types are assigned to appropriations to indicate the source of funding (for example, state or federal). They are system-defined for external reporting requirements. Appropriation types are maintained on the Appropriation Type Table (GA1008). APPR CHARACTER (Appropriation Character) field Appropriation characters are system-defined codes that identify the appropriation as operating or capital. Appropriation characters are maintained on the Appropriation Character Table (GA1009). APPR OBJECT (Appropriation Object) field Appropriations can be restricted to certain objects of expenditure. In this case, an object can be assigned to the appropriation index so that errors cannot occur. This function is not currently used. APPR START DATE/APPR END DATE (Appropriation Start/End Dates) Appropriations are established for specific periods of time. These periods are usually a

16 fiscal year or biennium for operating funds, or the life of a project (or project phase) for capital funds. Table Build Sequence for Appropriation Index Because the tables comprising the appropriation index edit against one another, a certain sequence must be followed to establish or reactivate appropriation indexes. To delete or inactivate an index, the reverse order of the sequence shown below must be followed. When new appropriation indexes are established, users also need to define and establish the appropriation index/program index combinations that are valid for use. Table Build Sequence GA1024 Fund Group Table (optional) System GA1069 Fund Subgroup Table (optional) System GA1021 GAAFR Fund Group Table (optional) System GA1022 Fund Table (required) System GA1008 Appropriation Type Table (required) System GA1009 Appropriation Character Table (required) System GA1007 Appropriation Table (required) System GA1090 Fund/Appropriation Information Table (required) System GA1061 Appropriation Index/Program Index Table (required) User Responsibility Program Index The program index is required on every transaction. It is a three-character code representing the program, subprogram, and activity. The program indexes are user-defined. Program index codes are assigned on the Program Information Table (GA1091). Program The program represents the major activity areas of a college (for example, General Administration or Student Services). Program codes are system-defined for external reporting purposes. Program codes are assigned on the Program Table (GA1016). Subprogram The subprogram identifies activity areas or organization units within a program. Subprogram codes are system-defined. Subprogram codes are assigned on the Subprogram Code Table (GA1017). Activity The assignment of activity codes is user-defined if a further definition of program and subprogram is necessary. Activity codes are assigned on the Activity Table (GA1018).

17 Table Build Sequence for Program Index Because the tables associated with the program index edit against one another, a certain sequence must be followed to establish or reactivate program indexes. To delete or inactivate an index, the reverse order of the sequence shown below must be followed. The program indexes also need to be linked to particular appropriation indexes and organization indexes. The appropriation index/program index combinations are user-defined on the Appropriation Index/Program Index Table (GA1061). The program index/organization index combinations are user-defined on the Program Index/Organization Index Table (GA1062). Table Build Sequence GA1016 Program Table (required) System GA1017 Subprogram Table (required) System GA1018 Activity Table (optional) User GA1091 Program Information Table (required) System GA1061 Appropriation Index/Program Index Table (required) User GA1062 Program Index/Organization Index Table (required) User Responsibility Organization Index (excluding grants, contracts, and capital projects) The organization index is required for internal purposes; however, it is not usually reported externally. The organization index is a four-character code which generally represents the campus, division, and department assignments. The organization index, campus, division, and department codes are user-defined. The organization index codes are assigned on the Organization Information Table (GA1092). Campus Campus is a one-character code that is used by multicampus districts to distinguish budget and accounting activity by campus. It can also be used by single-campus districts to identify major activity areas or types of accounts. Campus codes are user-assigned on the Campus Code Table (GA1001). Division Division is a one-character code that identifies a subsection of a campus or campus code. Division codes are user-assigned on the Division Code Table (GA1002). Department Department is a two-character code that identifies departments within division and campus. It is usually the lowest level for which budget and accounting activity is captured. Department codes are user-assigned on the Department Code Table (GA1003).

18 Cost Center Cost center is a two-character code that is assigned if a further definition of department is necessary. Cost center codes are user-assigned on the Cost Center Code Table (GA1006). Table Build Sequence for Organization Index (excluding grants, contracts, and capital projects) Because the tables associated with the organization index edit against one another, a certain sequence must be followed to establish or reactivate organization indexes. To delete or inactivate an index, the reverse order of the sequence show below must be followed. The organization indexes also need to be linked to particular program indexes. These combinations are user-defined. Table Build Sequence GA1001 Campus Table (optional) User GA1002 Division Table (optional) User GA1003 Department Table (optional) User GA1006 Cost Center Table (optional) User ZX0040 County Code Table (optional) User ZX0030 City Code Table (optional) User GA1092 Organization Information Table (required) User GA1064 Program/Organization Group Table (optional) User GA1061 Appropriation Index/Program Index Table (required) User GA1062 Program Index/Organization Index Table (required) User Responsibility Organization Index - Grants and Contracts The organization index is required for internal purposes; however, it is not usually reported externally. Organization indexes for grants and contracts differ from those for regular operating accounts, because the life of a grant or contract usually does not coincide with the beginning and ending dates of a fiscal year. For this reason, project numbers are assigned to organization indexes of grants and contracts to allow for project-to-date reporting. Grant/Contract Number For organization indexes that represent grant and contract accounts, a grant/contract number is assigned to the organization index. It is a four-character code that can be the same as the organization index, or several organization indexes can have the same grant/contract number so that they can be combined for reporting purposes. The grant/contract numbers are assigned on the Grant/Contract Control Table (PM1001).

19 A project type is assigned to each project number to identify whether the project is a capital project, federal grant, or agency operating project. Project type codes are system-defined and maintained on the Project Type Table (GA1041). They are assigned to project numbers on the Grant/Contract control Table (PM1001). Note: The project number and project type must first be assigned on the Project Number Table (GA1042). Table Build Sequence for Organization Index - Grants and Contracts Because the tables associated with the organization index edit against one another, a certain sequence must be followed to establish or reactivate organization indexes for grants and contracts. To delete or inactivate an index, the reverse order of the sequence shown below must be followed. The organization indexes also need to be linked to particular program indexes. These combinations are user-defined on the Program Index/Organization Index Table (GA1062). A program/organization group code can be assigned on the Program Index/Organization Index Table to have departmental reports sorted in predefined order. The program/organization group codes are established on the Program/Organization Group Table (GA1064). Table Build Sequence GA1001 Campus Table (optional) User GA1002 Division Table (optional) User GA1003 Department Table (optional) User GA1006 Cost Center Table (optional) User ZX0040 County Code Table (optional) User ZX0030 City Code Table (optional) User GA1042 Project Number Table (required) User GA1041 Project Type Table (required) System PM1001 Grant and Contract Control Table (required) User** GA1092 Organization Information Table (required) User GA1064 Program/Organization Group Table (optional) User GA1061 Appropriation Index/Program Index Table User GA1062 Program Index/Organization Index Table (required) User Responsibility **The project number and project type must first be assigned on the Project Number Table (GA1042). Organization Index - Capital Projects The organization index is required for internal purposes; however, it is not usually reported externally.

20 Organization indexes for capital projects differ from regular operating accounts because the life of the project usually does not coincide with the beginning and ending dates of a fiscal year. Major construction projects can span several years. For this reason, organization indexes for capital projects are assigned project numbers, subproject codes, and project phase codes. This allows four different levels of reporting for one project and cumulative data for the life of the project. Project Number For organization indexes that represent capital project accounts, a project number is assigned to the organization index. It is a four-character code that can be the same as the organization index, or several organization indexes can have the same project number so that they can be combined for reporting purposes. The project number codes are assigned on the Capital Project Control Table (PM1002). A project type is assigned to each project number to identify the project as a capital project, federal grant, or agency operating project. Project type codes are system-defined and maintained on the Project Type Table (GA1041). They are assigned to project numbers on the Capital Project Control Table (PM1002). Note: The project number and project type must first be assigned on the Project Number Table (GA1042). Subproject Subproject is a two-character code that can be established to identify a further definition of the project number for capital projects. The subproject codes are assigned on the Subproject Table (GA1043). Project phase Project phase is a two-character code that can be established to identify particular phases of a capital project (for example, design or construction). Project phase codes are assigned on the Project Phase Code Table (GA1044). Table Build Sequence for Organization Index - Capital Projects Because the tables associated with the organization index edit against one another, a certain sequence must be followed to establish or reactivate organization indexes for capital projects. To delete or inactivate an index, the reverse order of the sequence shown below must be followed. The organization indexes also need to be linked to particular program indexes. These combinations are user-defined on the Program Index/Organization Index Table (GA1062). A program/organization group code can be assigned on the Program Index/Organization Index Table to have departmental reports sorted in predefined order. The program/organization group codes are established on the Program/Organization Group Table (GA1064).

21 Table Build Sequence Responsibility GA1001 Campus Table (optional) User GA1002 Division Table (optional) User GA1003 Department Table (optional) User GA1006 Cost Center Table (optional) User ZX0040 County Code Table (optional) User ZX0030 City Code Table (optional) User GA1042 Project Number Table (required) User GA1041 Project Type Table (required) System GA1043 Subproject Table (optional) User GA1044 Project Phase (optional) User PM1002 Capital Project Control Table (required) User** GA1092 Organization Information Table (required) User GA1064 Program/Organization Group Table (optional) User GA1061 Appropriation Index/Program Index Table User GA1062 Program Index/Organization Index Table (required) User ** The project number and project type must first be assigned on the Project Number Table (GA1042). Subobject Subobject is a two-character code that represents the object and subobject for expenditure transactions. Subobject codes are system-defined for external reporting purposes. The subobject codes are assigned on the Subobject Table (GA1011). Object Object is a one-character code that identifies the major expenditure categories (for example, salaries and wages or goods and services). Object codes are system-defined. Object codes are assigned on the Object Table (GA1010). OBJ BDGT/RPT LEVEL (Object Budget/Report Level) field The budget and report levels for each object are assigned on the Object Table (GA1010). Valid entries are: 1 Object 2 Subobject 3 Sub-subobject

22 A college can choose to budget to a higher level than the expenditures are captured. For example, for object E, if the object budget level is 1 and the object report level is 2, the budget status report looks like this: Budget Expenditures Encumbrances Balance Goods & Services E 1, , Supplies EA Communications EB Object Total 1, EXP/REV SORT (Expenditure/Revenue Sort Code) field The two-character category expenditure/revenue sort code can be assigned to each object. This code determines the order in which the objects will be listed and subtotals provided on the budget and budget status reports. The category expenditure/revenue sort codes are assigned on the Category Expenditure/Revenue Sort Code Table (GA1066). SALARY ENCUMBER OPTION (Salary Encumbrance Option) field A yes or no option can be assigned to salary and wage subobjects. If the salary encumbrance option is selected, salaries can be set up as encumbrances within the budget file. This process is a budget function only; no encumbrance transactions are recorded in the accounting files. AFRS SOBJ (AFRS Subobject) field The AFRS subobject is a two-character code that identifies the object/subobject used for external reporting. Table Build Sequence for Subobject Because the tables associated with the subobject code edit against one another, a certain sequence must be followed to establish or reactivate subobjects. To delete or inactivate a subobject, the reverse order of the sequence shown below must be followed. Table Build Sequence GA1066 Category Expenditure/Revenue Sort Code Table (optional) Responsibility User GA1010 Object Table (required) System GA1011 Subobject Table (required) System Sub-Subobject Sub-subobject is a two-character code that is established by users to identify a further definition within object/subobject of expenditures. For example: Object E Goods and services Subobject EA Supplies

23 Sub-subobject 10 Office supplies 20 Instruction supplies 30 Janitorial supplies Table Build Sequence for Sub-subobject Because the tables associated with the sub-subobject code edit against one another, a certain sequence must be followed to establish or reactivate sub-subobjects. To delete or inactivate a sub-subobject, the reverse order of the sequence shown below must be followed. Table Build Sequence Responsibility GA1011 Subobject Table (required) System GA1012 Sub-subobject Table (required) User Source of Revenue Source of revenue is a four-character code that represents the major group and major source for revenue transactions. It is system-defined and maintained on the Major Group (GA1034) and Major Source (GA1035) Tables. Major group Major group is a two-character code that identifies the type of revenue (for example, federal grants, miscellaneous, or nonrevenue receipt). Major group codes are system-defined for external reporting purposes. The major group codes are assigned on the Major Group Table (GA1034). An expenditure/revenue sort code can be assigned to each major group to identify the order in which revenue entries will appear and be subtotaled on budget and budget status reports. Expenditure/revenue sort codes are defined on the Expenditure/Revenue Sort Code Table (GA1066). They are assigned to major groups on the Major Group Table (GA1034). Major source Major source is a two-character code that is a further definition of the major group (for example, Department of Agriculture, National Science Foundation, or unclaimed monies). Major source codes are system-defined for external reporting purposes. The major source codes are assigned on the Major Source Code Table (GA1035). SSRC IND (Subsource Indicator) field A yes or no indicator is assigned to each major source to indicate that a subsource is required or not required for the major source. For example, if the major source for tuition revenue is set to Y, the type of tuition (resident, nonresident, and so forth) can be captured. DUE TO/FROM IND (Due To/From Indicator) field If a due to/from fund or agency is required for the major source, an R (required) is

24 assigned on this field of the Major Source Table (GA1035). All transactions with this particular major source also need to contain a valid fund or agency code in positions 8-10 of the subsidiary account field. MAJSRC BDGT/RPT LEVEL (Major Source Budget/Report Level) field The budget and report levels for each major source are assigned on the Major Source Table (GA1035). Valid codes are: 1 Major source level 2 Subsource level AFRS SRC REV (AFRS Source of Revenue) field is a four-character code that identifies the source of revenue used for external reporting. Table Build Sequence for Source of Revenue Because the tables associated with the source of revenue edit against one another, a certain sequence must be followed to establish or reactivate sources of revenue. To delete or inactivate a source of revenue, the reverse order of the sequence shown below must be followed. Table Build Sequence GA1066 Expenditure/Revenue Sort Code Table (optional) User GA1034 Major Group Table (required) System GA1035 Major Source Table (required) System Responsibility Subsource Subsource is a two-character code that can be established by the user to identify types of revenue within a source of revenue (for example, war orphan, emergency medical technician, or high school completion). Subsource codes are assigned on the Subsource Table (GA1036). Usually when subsource codes are assigned, fee codes are also established with the same code as the subsource. This allows users to enter receipts in the Student Accounts process. Fee codes are assigned on the Fee Code Table (BM1001). Table Build Sequence for Subsource Because the tables associated with the subsource field edit against one another, a certain sequence must be followed to establish or reactivate subsources. To delete or inactivate a subsource, the reverse order of the sequence shown below must be followed.

25 Table Build Sequence Responsibility GA1034 Major Group Table (required) System GA1035 Major Source Table (required) System GA1036 Subsource Table (required) User BM1001 Fee Code Table (optional) User Reimbursable Code Reimbursable is a two-character code that can be established by the user to capture a particular type of accounting activity and retain the detailed transactions (for example, financial aid or work study). Reimbursable codes are assigned on the Reimbursable Code Table (GA1075). Bank Account Code Generally, each agency has one central bank account. If so, the bank account code is left blank and the system assumes that all cash activity affects the central account. If a college has other bank accounts, codes need to be established on the Bank Account Code Table (GA1074) and assigned to particular batch identification numbers on the Batch ID Table (GA1068). The system retains the bank account code on each summary level entry. See the Batch Number section of this chapter for the table build sequence. Subsidiary Account Subsidiary account is a 10-character code that is used on accounts receivable, financial aid, and due to/from fund or agency transactions. Accounts Receivable Identification Number Positions 1-6 of the subsidiary account code are used on accounts receivable transactions to identify the account that is affected by the transaction. The accounts receivable identification (AR ID) numbers need to be established on the Accounts Receivable Description Table (BM2001). Financial Aid Source Position 7 of the subsidiary account code can be used to identify the source of a financial aid transaction. These are identified as: Code Description Responsibility F Manual financial aid check System assigned M Adjusting entry User assigned P Payroll transaction System assigned C Automatic check System assigned Z Tuition/fee transfer from cashiering System assigned

26 Financial Aid Program Code (FAPC) Positions 8-10 of the subsidiary account code are used on financial aid transactions to identify the financial aid program code. The financial aid program codes need to be established on the Financial Aid Program Coding Table (BM1002). Codes are system-defined. Codes are user-defined. Note: In order to interface with the Payroll/Personnel Management System (PPMS), the Financial Aid Program Codes (FAPCs) for student work programs must be assigned to the appropriate earnings type on the Earnings Table (PS9007) in PPMS. Due To/From Positions 8-10 of the subsidiary account code are also used on transactions that record an amount as due to or from another fund or another agency. The fund codes need to be established on the Fund Table (GA1022), and the agency codes need to be established on the State Agency Table (ZX0060). Fiscal Year Fiscal year is assigned to each transaction by the system. The system will default the fiscal year to the fiscal year of the date of entry. The system translates the calendar year and month of the batch date to assign the fiscal year by accessing the System Calendar Table (GA1070). Required Data Elements Not all data elements of the account structure are used on every transaction. The elements that are used vary by type of transaction. The elements that are required, optional, or not allowed on accounting transactions are defined on the Transaction Code Table (GA1093) for each transaction code. The general rules that determine the data elements you should use are: Data Element Appropriation index Program index Transaction code Organization index Rules Always required Always required Required on all accounting transactions; not usually used on budget records Required for internal purposes; not usually reported externally

27 Maintaining Control Tables Overview of Control Table Maintenance Once the basic account structure data elements are defined on the control tables, the account structure does not change often. Also, you can copy the control tables from year to year by using a batch process (see FMS Control Tables User Guide, Chapter 5, Functions). Control tables are updated when new funds or appropriations for each fiscal year need to be established or when new or modified external requirements need to be met. Maintaining Tables Control table maintenance is done on a routine basis to establish new organization indexes for new scholarship accounts, grants, contracts, and capital projects. The steps required to build these codes are indicated in the tables below. Note: Required tables are bolded. All other control tables are optional. Organization Index (excluding grants, contracts, and capital projects) 1. GA1001 Campus Table (optional) 2. GA1002 Division Table (optional) 3. GA1003 Department Table (optional) 4. GA1092 Organization Information Table 5. GA1061 Appropriation Index/Program Index Table 6. GA1062 Program Index/Organization Index Table Organization Index (for grants and contracts) 1. GA1001 Campus Table (optional) 2. GA1002 Division Table (optional) 3. GA1003 Department Table (optional) 4. PM1001** Grant and Contract Control Table 5. GA1092 Organization Information Table 6. GA1061 Appropriation Index/Program Index Table 7. GA1062 Program Index/Organization Index Table **The project number and project type must first be assigned on the Project Number Table (GA1042).

28 Organization Index (for capital projects) 1. GA1001 Campus Table (optional) 2. GA1002 Division Table (optional) 3. GA1003 Department Table (optional) 4. GA1043 Subproject Table (optional) 5. GA1044 Project Phase Table (optional) 6. PM1002** Capital Project Control Table 7. GA1092 Organization Information Table 8. GA1061 Appropriation Index/Program Index Table 9. GA1062 Program Index/Organization Index Table **The project number and project type must first be assigned on the Project Number Table (GA1042). Building tables The table below illustrates the interrelationship between the control tables and the account structure data elements. The order in which the control tables need to be built is identified for each portion of the account structure. Note: Required tables are bolded. All other control tables are optional. Data Element/Field Table Table Title Batch ID GA1074 Bank Code Table GA1068 Batch Identifier Table Transaction Code GA1071 General Ledger Group Table GA1072 General Ledger Class Table GA1073 General Ledger Subclass Table GA1078 Subledger Table GA1031 General Ledger Table GA1067 Transaction Group Table GA1093 Transaction Code Table Transaction Reverse none Appropriation Index GA1024 Fund Group Table GA1069 Fund Subgroup Table GA1021 GAAFR Group Table

29 Data Element/Field Table Table Title GA1022 GA1008 GA1009 GA1007 GA1090 GA1061 Fund Table Appropriation Type Table Appropriation Character Table Appropriation Table Fund/Appropriation Information Table Appropriation Index/Program Index Table Program Index GA1016 Program Table GA1017 Subprogram Table Organization Index - Operating Budget Indexes Organization Index - Grant/Contract Budget Indexes GA1018 GA1091 GA1061 GA1062 GA1001 GA1002 GA1003 GA1006 ZX0040 ZX0030 GA1092 GA1064 GA1062 GA1001 GA1002 GA1003 GA1006 ZX0040 Activity Table Program Information Table Appropriation Index/Program Index Table Program Index/Organization Index Table Campus Table Division Table Department Table Cost Center Table County Table City Table Organization Information Table Program/Organization Group Table Program Index/Organization Index Table Campus Table Division Table Department Table Cost Center Table County Table

30 Data Element/Field Table Table Title Organization Index - Capital Project Budget Indexes ZX0030 GA1041 GA1042 PM1001 GA1092 GA1064 GA1062 GA1001 GA1002 GA1003 GA1006 ZX0040 ZX0030 City Table Project Type Table Project Number Table Grant/Contract Control Table Organization Information Table Program/Organization Group Table Program Index/Organization Index Table Campus Table Division Table Department Table Cost Center Table County Table City Table GA1041 Project Type Table GA1042 Project Number Table GA1043 Subproject Table GA1044 Project Phase Table PM1002 Capital Project Control Table GA1092 Organization Information Table GA1064 Program/Organization Group Table GA1062 Program Index/Organization Index Table Subobject GA1066 Expenditure/Revenue Sort Code Table GA1010 Object Table GA1011 Subobject Table Sub-subobject GA1011 Subobject Table GA1012 Sub-subobject Table Source of Revenue GA1066 Expenditure/Revenue Sort Code Table