Derivation

Sherry Pickering, Director, Fiscal Services

CSU, East Bay

April 22, 2015

Learning Objectives• List the NACUBO Program Codes• Review the reporting requirement• Define the derivation rules• Apply the rules to demonstrate the process • Review the maintenance steps that are required to keep

this process up to date

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CSU Reporting Model - Visually

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FIRMS Reporting Requirements

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Who

Frequency

Data Type Monthly Quarterly Annually

Campus LegalCash Management

Campus Legal Financial

Campus Legal Budget

Campus GAAP Financial

Auxiliary Organizations Legal Financial

Auxiliary Organizations GAAP Financial

Legal FIRMS Financial Submissions

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Budgets

Actuals [including FTE]

Encumbrances

NACUBO Program Code

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Derivation Steps

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CSU BU Derivation>Derivation Rules>CSU BU Rule1

Derivation Steps

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CSU BU Derivation>Derivation Rules>CSU BU Rule2

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Derivation StepsSetup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

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Derivation StepsSetup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

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Derivation StepsSetup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

Derivation Rules

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CSU BU Derivation>Derivation Rules>CSU BU Rule4

Derivation Rules (cont.)

The NACUBO Program Code derivation rules are processed in a specific order for each account type

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Assets, Liabilities, Equity• These account types use Rule 1 only• Program Code is assigned based on Account

Type• Program Code 9002 is assigned to all account

types for assets, liabilities and equity

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Revenue

• These account types will first use Rule 2• Fund Processing Type + AAT Key• Sample: Fund 0948 + Trans In from DCF=

1301

• If not found in Rule 2 then the program code associated with Rule 1 will be used• Account Type R = 5000

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Expense

• This account type will first use Rule 2• Fund Processing Type + AAT Key

• Sample CSU Operating Fund + Utilities = 0704

• If Rule 2 is not found it will look to Rule 3• FNAT Key has a program code• If no program code on FNAT key then PS FUND Attribute

• If Rule 3 is not found it will look to Rule 4• Department has a program code

Derivation Process

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Derivation Process

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Derivation Process

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Derivation Concept

• Three PeopleSoft Business Units

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CMP Business Unit

Legal Basis All six ChartFields

can be used Campus Business

Needs ChartField Values

based on Campus Information Needs

CSU Business Unit Legal Basis NACUBO Program

Code derived into PS Program ChartField

All ChartFields – with Program Code replaced

GAP Business Unit GAAP Basis Four ChartFields used

– Fund, Account, Program Code and Class

All ChartFields are derived

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GAAP Business Unit Derivation (Look Up)

• Derived from CSU Business Unit – Actuals Only• Derives Net Asset Category from PS Fund

• Looks up Net Asset Category based on FNAT

• Derives Natural Classification from PS Account• Looks up Natural Classification based on AAT

• Derives Program Group based on Program Code• Derives Class code from CSU fund on FNAT key

GAAP FIRMS Submissions

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Pre-Close

Closing Entries

Post Close

CSU_FIRMS_FILE – Stores Extract File• Used to debug errors or tie out to systemwide inquires

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Record Type• http://www.calstate.edu/es/intranet/applications/fob/firms/

firms-data-element-dictionary/record-type.shtml

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Maintenance

• CSU_CDIP_FUND_PROC_TYPE• CSU_CDIP_RULE_2_REVIEW• CSU_CDIP_RULE_4_REVIEW• CF_ATTRIB_TBL• PROGRAM_CD• GAAP_OVERRIDE

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Override Review

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www.calstate.edu

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