Overview Chart of Accounts. Overview of CSU Chart of Accounts Each CSU Campus is accountable to...

Overview Chart of Accounts

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 by the campus PeopleSoft chart of accounts• Fund Attributes – FNAT• Account Attributes - AAT

PeopleSoft Chartfields Defined Chart of Accounts White Paper

• CSU will use 6 of the 16 PeopleSoft Chartfields• All CSU Modifications will include the 6 defined

Chartfields• Fund• Account• DeptID• Project• Program• Class

• All remaining PeopleSoft Chartfields will NOT be supported by CMS

FundDefinitionsThe Fund ChartField value is the lowest level at which the CMS Finance 9.0 delivered Baseline will generate a Trial Balance.

The Fund ChartField and its corresponding FNAT Key attributes provide the necessary information for CSU System-Wide and SCO reporting.

For General Fund appropriated funds, the value of the Fund ChartField should be based upon a coding scheme to uniquely identify the year of appropriation.

Delivered Field Format = Alphanumeric

Run Attribute Build (CSUFS017.sqr) prior to setup.

Valid UsesIf desired, individual campuses will determine how to split Fund values to manage at a lower level than FNAT Key value[1].

For the CMP Business Unit, the Fund ChartField is used for the following purposes:Lowest level at which CSU is required to reconcile to the SCO accountsCampus activities that require a trial balance

[1] As defined by System-Wide Financial Information Record Management System (FIRMS).

Account

DefinitionsThe Account ChartField is the detailed breakdown for a Balance Sheet and Income Statement. The function of this ChartField is to classify Assets, Liabilities, Fund Equities, Revenues, and Expenses. This ChartField captures the nature of the financial transaction that is entered into the system.

Account defines the minimum level of required detail for campus and System-Wide reporting. The values of this ChartField are linked through a required AAT key to the FIRMS object codes.

The Account ChartField and its corresponding attributes provide some of the necessary information for CSU System-Wide and SCO reporting.


Run Attribute Build (CSUFS017.sqr) prior to setup.

Valid UsesAt a minimum, the CMP Business Unit uses the Account ChartField to obtain a detailed breakdown that map to the FIRMS Object Code and/or State GL Account.

DeptID

DefinitionsThe Department ChartField represents the detailed breakdown of campus organization structures. Combined with other ChartField values, they can form the basis for department budgets that track expenditures and revenues.

Based on CDIP (Corporate Data Integrity Package) Rule #4 the NACUBO program code will be derived based on this ChartField when appropriate. For Departments that have activities that are classified with more that one NACUBO program code, the Rule 4 Table allows you to split the activity based on a percentage.

Note: Refer to the Legal & GAAP BU Processing BPG for more information

Each campus’ PeopleSoft Financial and HCM Department Table must be synchronized.


Valid UsesThis ChartField corresponds to the organizational structure identified by each campus. The departments identified by HCM will also be accounted for in the Dept ChartField.

Program

DefinitionsThe Program Code ChartField is used to define a set of ongoing general activities for which financial activity needs to be tracked. A Program, unlike a Project, does not have a strict start and end date. It is typically an ongoing effort.

This ChartField is used to track those activities deemed to be a Program based on reporting needs and/or campus policy.


Valid UsesAt a minimum, the Program ChartField could be used to identify:•Campus activities•Set of activities where an income statement may be required, for example: Reimbursed Activities

Project

DefinitionsThe Project ChartField may be used to identify a discrete set of activities that occurs within a finite time period. Activities associated with this ChartField may span multiple Departments, Funds and/or Accounts.

This ChartField is used to track those activities deemed to be a Project or Grant based on reporting needs and/or campus policy.


Valid UsesThe Project ChartField will be used for the following purposes:•Capital Projects•Departmental Projects•Set of activities where an income statement may be required

Class DefinitionsThe Class ChartField is provided for any special cost reporting needs a campus department or other organizational unit may have that are not met by the other defined ChartFields.


Valid UsesAs a general guideline, a Class should only be assigned when the campus needs cannot be met using other ChartFields. Identification of this ChartField is completely at the discretion of each campus.

All transactions, SCO, CO and Campus originate with the 6 PeopleSoft Chartfields

Chart of Accounts Review

• All external Reporting is driven by the attributes on the Fund 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• ALL are subsets from SCO to CSU to Campus

www.calstate.edu

CSU Attributes are assigned by the “FNAT” Key

SCO Attributes on PeopleSoft Fund

• SCO Fund 6028• SCO Sub Fund 003• SCO Category 00• Appropriation Year 2002• Appropriation Reference 302• SCO Account type 1 C• SCO Account Type 2 D• SCO Revenue Account 000000• SCO Program 06• SCO Element 96• SCO Component 115• Available To 12/31/2006• Reversion 12/31/2008

Account Chartfield “103804” CSU Account Attributes (AAT Key)

There are five CSU Attributes on the

Account. Key values are

FIRMS Object Code, State GL Account and

GAAP Natural Classification

There are five CSU Attributes on the

Account. Key values are

FIRMS Object Code, State GL Account and

GAAP Natural Classification

State of California

• Examples of SCO Documents/files• SCO Reconciliation Report• Claim Schedules• SAM 99 (CSUGL010) Report• Plan of Financial Adjustments• Cash remittance• Monthly SAM99 file• Allocation Orders• Controller’s Transfers

SCO Agency Reconciliation Report(Fondly referred to as the “Tab Run”)

SCO FundSCO Fund SCO Sub Fund

SCO Sub Fund

SCO Approp Ref

SCO Approp Ref

SCO Program, Element & Component


SCO Acct Type 1

SCO Acct Type 1

SCO Acct Type 2

SCO Acct Type 2

SCO Year of EnactmentSCO Year of Enactment

Avail To and

Reversion Dates

Avail To and

Reversion Dates

SCO Approp Chapter

SCO Approp Chapter

SCO Notice of Transfer (Controller’s Transfer)

SCO FundSCO Fund

SCO Sub Fund

SCO Sub Fund

SCO Appropriation

Ref

SCO Appropriation

Ref


SCO Acct Type 2

SCO Acct Type 2

SCO Category

SCO Category

SCO Claim Schedule

SCO FundSCO Fund

SCO Sub Fund

SCO Sub Fund

SCO Approp Ref

SCO Approp RefSCO Year of

EnactmentSCO Year of Enactment

SCO Category

SCO Category

SCO Approp Chapter

SCO Approp Chapter

SAM 99• “R” Type SCO Account

• 0001000 2001 R 000 161400• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Revenue

Acct

• “F” Type SCO Account• 0001000 1999 F 001 90 00 00 000• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Category,

SCO Program, SCO Element, SCO Component

• “D” Type SCO Account• 0001000 2002 D 001 11 00 00 000• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Category,

SCO Program, SCO Element, SCO Component

SCO SAM 99 File (Tape)

SCO FundSCO Fund

SCO Sub Fund

SCO Sub Fund

SCO Appropriation

Ref

SCO Appropriation

Ref

SCO Category

SCO Category




SCO Acct Type 2

SCO Acct Type 2

SCO Acct Type 1

SCO Acct Type 1

Plan of Financial Adjustment

SCO FundSCO Fund SCO Sub

FundSCO Sub

Fund


SCO Appropriation

Ref

SCO Appropriation

Ref

SCO Category

SCO Category



SCO Acct Type 2

SCO Acct Type 2

Notice of Allocation Order

SCO FundSCO Fund

SCO Sub Fund

SCO Sub Fund


SCO Appropriation

Ref

SCO Appropriation

Ref

SAM 7 – Trial Balance

PeopleSoft Financials Report ID: CSUGL007 SAM07 TRIAL BALANCE Page No. 4 Bus. Unit: SLCMP--San Luis Obispo Post-Close as of: 3/2003 Run Date 10/06/2003 Run Time 12:46:44 SCO Fund #: 0498 Higher Education Fees and Income, CSU GL Account Account Title Debit Credit 1110 General Cash 311,736.34 1150 Cash in Transit to State Treasury 750,000.00 1313 Accounts Receivable-Revenue 1,402,632.48 1315 Accounts Receivable-Dishonored Checks 17,873.53 1390-3130 Allowance Uncollec Accts-A/R Revenue 88,161.88 1390-3150 Allowance Uncollec Accts-A/R Dishonored Checks 10,132.71 3114-0001 Due to General Fund 18,291,990.76 5570 Fund Balance-Clearing Account 15,908,000.00 ---------------- ---------------- SCO Fund Total 0498 18,390,242.35 18,390,285.35

Maps to PeopleSoft Fund Code

Chart Fields

Maps to PeopleSoft Fund Code

Chart Fields

Maps to PeopleSoft Account

Chart Fields

Maps to PeopleSoft Account

Chart Fields

CSU Chancellor’s Office

• Sample of CO documents/files• Quarterly/Annual FIRMS Submission• Annual Budget FIRMS Submission• Request for Allocation Orders

Chancellor’s Office FIRMS Reporting Elements


SCO Appropriation

Ref

SCO Appropriation

Ref

CSU FundCSU Fund

CSU Attributes CSU Fund 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

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

Sample Campus ReportingPeopleSoft Fund Code Chart Field

PeopleSoft Fund Code Chart Field

PeopleSoft DEPTID

Chart Field

PeopleSoft DEPTID

Chart Field

Sample Department Report

PeopleSoft Account

Chart Field

PeopleSoft Account

Chart Field



GAAP Attributes

Sample GAAP Statement of Net Assets

Assets and Liabilities are based on the GAAP natural classification

attribute on the PeopleSoft

Account Chartfield

Assets and Liabilities are based on the GAAP natural classification

attribute on the PeopleSoft

Account Chartfield

Net Assets fund balances are based on the

GAAP net asset category attribute on the PeopleSoft

Fund Code Chartfield

Net Assets fund balances are based on the

GAAP net asset category attribute on the PeopleSoft

Fund Code Chartfield

www.calstate.edu

New Attributes

• EO 1000 established the CSU Fund Types used by the CSU to define activity within State University Trust Fund 0948• These attributes have been added to the CSU

Fund Attributes and are visible in Peoplesoft 9.0

EO 1000 CSU Types

• Executive Order 1000 established the CSU Fund Types that govern all activity within State University Trust Fund 0948• Proprietary• Enterprise Funds• Internal Service Funds

• Fiduciary• Investment Trust Funds• Private Purpose Trust funds• Agency Trust Funds

• The Proprietary Funds category is used to account for activities supported, at least in part, by fees or charges and includes two Fund types:• Enterprise Funds• Internal Service Funds.

Proprietary FundsEnterprise

• Enterprise Funds are used to report any activity for which a fee is charged to external users for goods or services. • CSU policies, standards, and definitions may

also require utilization of Enterprise Funds to meet accounting or reporting requirements

Enterprise Fund Criteria

• a) The activity is financed with debt that is secured solely by a pledge, by the Trustees, of the net revenue from fees and charges of the activity, i.e. SRB Debt• b) Laws or regulations require that the activity’s costs of providing

services, including capital costs be recovered with fees and charges rather than with taxes or similar revenues, i.e. Housing & Parking • c) CSU policies, standards, and definitions require that the activity

establish fees and charges designed to recover its costs. These fees are directly related to , although not necessarily equal to, the costs of goods or services, (CSU/Campus created enterprise – International Programs)• d) CSU policies, standards and definitions require separate

accounting or reporting of revenues, expenses, and/or net assets, i.e. IRA & CSU Operating Fund

Internal Service Fund Criteria

• Internal Service Funds account for the financing of goods or services provided by a designated campus department or unit to other campus departments of units.• Established primarily to improve financial

management of scarce campus resources

Fiduciary Funds

• Used to account for assets held by a campus in a trustee capacity or as an agent for individuals, private organizations, or other governmental units, and therefore cannot be used to support CSU programs and activities.• Three Fund types• Investment Trust Funds• Private-Purpose Trust Funds• Agency Funds

Fiduciary Funds Criteria

• Investment Funds – used to report the external portion of investment pools held for individuals, private organizations, or other governments• Private-Purpose Trust funds – used to report all

other trust arrangements under which the principal and income benefit individuals, private organizations, or other governments• Agency Funds – used to report resources held by

the campus in a purely custodial capacity

New Governance

CSU Fund Type Classifications

www.calstate.edu

Overview Chart of Accounts. Overview of CSU Chart of Accounts Each CSU Campus is accountable to...

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