Example 1: Projects mapped to Business Line Proposed Mapping Recommended Mapping: Rationale: The available summer and study abroad programs may change from year to year. Summary P&L information would be available through GL reporting at the Business Line level. Each group will have the ability to configure and track revenue & expense based on their projects. We expect that many fund sources will become projects in the new ERP. Projects will also be utilized for startup funds, plant, grants, endowments and gifts. OrganizationBusiness Line CGEAmidEast - Jordan Semester CGEAmidEast - Jordan Summer Common Mapping Challenges and Solutions OrganizationBusiness LineProject Name (not in GL) CGEStudy Abroad Semester ProgramsAmidEast - Jordan Semester CGESummer ProgramsAmidEast - Jordan Summer 1

Example 2: Natural Accounts Mapped to Business Line Proposed Mapping Recommended Mapping Rationale: Natural Accounts capture the “what” – e.g., what is this expense being used for. The Business Line represents the function or mission of the university being fulfilled / supported by the spend. a.Accounts being mapped to Business Line Common Mapping Challenges and Solutions OrganizationBusiness Line Undergraduate AdmissionsAdvertising Undergraduate AdmissionsPostage Undergraduate AdmissionsSchool Events Undergraduate AdmissionsEditorial Services OrganizationBusiness Line (example)Account Undergraduate AdmissionsG&A Communications & MediaAdvertising Undergraduate AdmissionsG&A Communications & MediaPostage Undergraduate AdmissionsG&A Communications & MediaSchool Events Undergraduate AdmissionsG&A Communications & MediaEditorial Services 2

Example 3: Organization vs. Business Line? It can be a difficult to determine whether a group is an Organization or a Business Line. –Guideline 1: Verify if there is dedicated people and space for the group. If there are 3 or more people, and there is dedicated space, then it can be an Organization. Otherwise, this can be a Business Line. –Guideline 2: If the organization has embedded Finance, Accounting, Payroll, HR, IT, Marketing or Communication functions, use the Business Line to capture those costs and use the Organization to capture the primary function of the organization. Example 4: Division or Organization? –A Division is a grouping of Organizations based on how you view the business. –It is best to start with a complete list of Organizations and then work RIGHT to LEFT, filling out Division first, then Division parent and grandparent as needed. –Each fund source should have a Division and an Organization value. Additional groupings of Divisions (i.e. Division parent) are optional. Example 5: Include value names when mapping, not just numbers The numeric values are changing frequently as we continue to update the chart segment values, therefore we request that you also include the value name. You may also include the number, but we will be validating based on name. 3 DivisionOrganizationFund TypeBusiness Line 4010/Research & Economic Development 3700/CoRE Common Mapping Challenges and Solutions

Example 6: Projects Guidance –Many fund source items that are short-term or one-time are going to be captured at the sub-ledger level in Projects. –Fund sources such as startup funds, plant, grants, endowments and gifts will be captured in the Projects module rather than as a value in the GL chart of accounts. Example 7: Inactive and unused funds sources/indices –Inactive fund sources should not be mapped. –Work with system administrators to deactivate any unused sources in Banner and Oracle to prevent accidental booking in FY16. Example 8: Recharges –For recharge centers select the fund type where the expense is ultimately charged (ie. Unrestricted operating or Auxiliary). Example 9: Sub-contracts –Are subcontracts should be mapped to the direct source of funds or the ultimate source of funds? All sub-awards should be mapped in the GL to the category based upon WHO Rutgers received the actually grant/contract FROM, NOT any pass-through/prime funding source. For example, If CINJ got a Federal Grant and passed some to Human Genetics Institute of NJ, then HGI should book it under Federal Grant & Contract fund type. Ex 2) A sub-award from Penn State should be mapped to Institutions of Higher Education Grants & Contracts, NOT Federal. Only awards that Rutgers receives DIRECTLY from the feds, should be classified as Federal Ex 3) Everything going through the RU Foundation should not be coded to Foundational Grants & Contracts. Only funding from true foundations such as Sloan foundation, RWJ foundation, etc should be coded there. If the money is going through the RU Foundation, but it is an association or other private funding, it should be mapped to that funding type. 4 Common Mapping Challenges and Solutions

Example 10: Division and Organization relationship –A Division can have many Organization values –The same Organization should not belong to multiple Divisions 5 Common Mapping Challenges and Solutions

Governance & Update Cadence As fund sources and indices are mapped by the business units and submitted, the EY team will review and incorporate new values into the listings. New values will not automatically be created – there is a review process in place to validate that guidelines have been followed and that values requested do not already exist. If there are questions, the EY team will reach out via for a discussion – either resolution via , phone call or in-person meeting. New value sets will be posted weekly to the controller’s website. In the future, definitions and use guidance will be created and available to the business units. 6