Indexes at Oregon State University An INDEX is a key to a combination of Fund, Organization, and Program

What is an Index? An Index is not a FOAPAL element. It is used to simplify data entry by pointing to a specific Fund, Organization, and Program combination when recording income and expenses. CAUTION: some automatic Banner processes use individual codes for Fund, ORG, and Program (and no Index) to process transactions. An Index may not be used in the General Ledger. Indexes are a 6 character code: Examples: TEX430 = Extension Initiatives JIS082 = IS Technology Access

Index Validation Table - FTMACCI The form that lists all the relationships between Funds, Organizations, and Programs. Information provided: Index Code (called Account Index on the form) Index Title Effective and Termination Dates Accounting Distribution indicating: Fund Code Organization Code Program Code Location Code is also indicated for construction funds

OSU Index Code Groups Index codes are grouped by their structure to indicate how they can be used: Non-restricted Restricted Grant and Cost Share Gifts

Non-restricted Index Numbers Pattern for Indexes with non-restricted funds: First 3 “alpha” digits indicate the college or unit. TEXxxx Indicates Extension Last 3 “numeric” digits follow a logical sequence as possible: xxx4xx Indicates Extension service funding xxx5xx Indicates Ag Experiment funding xxx251 Is equipment allocation funding For some colleges (Liberal Arts and Vet Med), the first 5 or 6 digits are “alpha”.

Restricted Index Numbers Pattern for Indexes with restricted funds (sponsored agreements & gifts) and cost share: The first 1 or 2 “alpha” digits indicate a funding source S = National Science Foundation NS = NASA UC = University of CaliforniaFS = OSU Foundation The next 3 to 4 “numeric” digits are assigned sequentially, using a unique number per award (grant).

Restricted Index – Grant & Cost Share For grant and cost share indexes, the last “alpha” character indicates separate indexes within a single award: NS025A (1st index for NS0250 award) NS025B (2nd index for NS0250 award) NS025C (3rd index for NS0250 award) Cost share indexes end with “S” through “Z” NS025S (cost share for NS0250 award)

Restricted Index – Gift A restricted gift index’s last “alpha” digit indicates the index purpose. Watch for the Program code that is attached to the Index. FS015N (use for instruction costs) FS015D (use for administrative costs) Some gift indexes, such as those restricted to scholarships, end with “0”.

Index Title The Index Title describes the index type for expenditures & revenues. Generally, the Index Title begins with an acronym indicating the budget authority. Example: SCH = Chemistry The remaining characters indicate something about the index, such as the department, function, funding source, principal investigator, or project.

Index Dates As with each of the FOAPAL “FTVxxxx” forms, the Effective and Termination Dates indicate when the Index is available for transaction posting. A Termination Date, however, only closes the Index to further posting of manual transactions: Caution! Some automated GL processes use a combination of Fund, ORG and Program Codes (and no Index), so transactions may still process with the FOAPAL combination even after an Index is terminated.

Accounting Distribution When a query is run in FTMACCI using the Account Index field, each of the FOAPAL elements associated to the Index is displayed: Fund Code Organization Code Program Code Location Codes also used for construction funds A reverse query also works – querying on any of the FOAPAL elements will indicate all Indexes associated to that element code.

Index Codes at Oregon State University END Index Codes at Oregon State University