1. MUNIS ® Chart of Accounts Design Consulting Meeting

2. MUNIS ® Goals Develop segment structure for use with all funds. –Determine General Fund segment structure. –Determine remaining funds segment structure. Determine number of special revenue funds. Develop long account codes. Determine how account codes will be entered into MUNIS. –Conversion vs. Manual Entry

3. MUNIS ® COA Process Steps 1.Create long account numbers on paper/spreadsheet (All funds). 2.Approval from MUNIS Project Manager. 3.Approval from external auditor. 4.Create abbreviated account format (Organization Code). 5.Enter accounts into MUNIS (manual entry or convert). 6.Training begins on MUNIS modules.

4. MUNIS ® Things to Consider The Chart of Account design must be completed in order to begin implementation of all other MUNIS modules. This process can be very time consuming and overwhelming for most customers. But is should be realized that delays in completing the COA will delay the overall MUNIS implementation. In order to keep the MUNIS implementation on schedule, please commit to a completion date and provide this date to your MUNIS Project Manager.

5. MUNIS ® Chart of Accounts Design Chart of Accounts Hierarchy It is recommended that the COA follow a hierarchy, With segments progressing from general to more detailed in nature. The following slides demonstrate this progression in a vertical format.

6. MUNIS ® Chart of Accounts Design

7. MUNIS ® Chart of Accounts Design

8. MUNIS ® Each level of the COA is represented by a segment. Each segment can be defined as a different length. The combination of segments (maximum of 8) is the foundation of the COA. Segments are used for filtering, sorting, totaling and subtotaling in reporting. Segments

9. MUNIS ® Segments Full Account Number 12345678910 FundTBD ObjectProject 4 digits 6 digits5 digits Total = 45 digits

10. MUNIS ® Segment Definition and Length Examples FundFunctionDivisionDepartmentSub-DeptCategoryOpen 43332211 19 digits used FundFunctionDepartmentLocationFunctionGradeCategoryOpen 43332211 19 digits used FundFunctionDivisionDept / LocSub Dept / Function GradeCategoryOpen 43332221 20 digits used

11. MUNIS ® Segment Definition and Subtotaling FundDepartment In the example to the left, it would be difficult to subtotal all departments which begin with a ‘1’ or a ‘2’ as there is no segment which rolls these segments 0100100 0100101 0100102 0100103 0100200 0100201 0100202 0100203

12. MUNIS ® Subtotaling FundFunctionDepartment By including a segment in which information can be subtotaled, the ability to total based on Departments beginning with ‘1’ is simplified. In the example to the left, reporting can be subtotaled by the Function segment. 010010100 010010101 010010102 010010103 010020200 010020201 010020202 010020203

13. MUNIS ® More on Subtotaling FundFunctionDepartmentDivisionActivity 01001010010010825 01001010110110830 01001010210210910 01001010310310910 01002020020010722 01002020120110910 01002020220210722 01002020320310830

14. MUNIS ® Sorting MUNIS uses alphabetic sorting rules (spaces, numbers, A, a). _9 05Take note of how information will be sorted, this will become important in how reports will have accounts ordered! Any blank will come before zeroes (it is not recommended to use blanks!) Size matters! If a segment length is 3 characters, be consistent with the length. Information sorts by position. Capital letters come before lower case letters 1 10 11 12 123 13 2 20000 21 22A 22a

15. MUNIS ® COA Design Steps 1.Define Segment Structure 2.Build Segment Codes 3.Combine Segments 1-8 4.Define Organizational Codes 5.Define Object Codes 6.Define Full Accounts

16. MUNIS ® Building Accounts Step One Defining overall segment structure Segment 1 – Fund – 4 digits Segment 2 – __________ - ____ digits Segment 3 – __________ - ____ digits Segment 4 – __________ - ____ digits Segment 5 – __________ - ____ digits Segment 6 – __________ - ____ digits Segment 7 – __________ - ____ digits Segment 8 -- __________ - ____ digits

17. MUNIS ® Building Accounts Step Two Defining individual segments SegValueShort Description (10)Long Description (30) 10100Gen FundGeneral Fund 10200Town SRTown Special Revenue 210Gen GovGeneral Government 220Pub SafPublic Safety 230CultureCulture and Recreation 3111CouncilCity Council 3211Police 3311LibraryPublic Library 430MainMain Library 431BranchBranch Library

18. MUNIS ® Building Accounts Step Three Combining segments 1 - 8 FundFunctionDeptDivisionDescription 01001011100City Council 01002021100Police Department 01003031130Main Library 01003031131Branch Library

19. MUNIS ® Building Accounts Step Four Defining Object Codes CodeAcct TypeBal TypeShort Desc (10)Long Description (30) 10400BACash 21100BLAPAccounts Payable 35900BUFund BalFund Balance 43000RFees 51100EFT SalFull-Time Salaries 51300EOvertime 53500ECommCommunications 55100ESuppliesOffice Supplies 58310EEquipment

20. MUNIS ® Building Accounts Step Five Defining Full Accounts FundFuncDeptDivObjectFull Description 0100303113051100Main Library FT Salaries 0100303113051300Main Library Overtime 0100303113055100Main Library Supplies 0100303113151100Branch Library FT Salaries 0100303113151300Branch Library Overtime 0100303113155100Branch Library Supplies The full account number is the combination of the first 8 segments and the object (and the project).

21. MUNIS ® Building Accounts Step Six Creating “ORG” Codes The Organization (Org) Code is a abbreviation of the 8 segments in the COA. It is a ‘nick name’ or short cut to the 8 segments, designed to assist end users in data entry The Org Code needs to be unique to the 8 segments which is represents. Size matters, the Org Code is meant to be a ‘short’ cut and has a maximum size of 8 characters. The Org Code can be a mixture of alpha and numeric characters. Like the segments structure size, consistency and sort considerations should be made

22. MUNIS ® Building Accounts Step Six Creating “Org” Codes Full Account Number Seg 1Seg 2Seg 3Seg 4Seg 5Seg 6Seg 7Seg 8 FundTBD ObjectProject 4 digits 6 digits5 digits Total = 45 digits ORG Number Seg 1Seg 2Seg 3Seg 4Seg 5Seg 6Seg 7Seg 8 4 digits 8 digits

23. MUNIS ® Building Accounts Step Six Creating “Org” Codes Org Number + Object + Project = Account Seg 1Seg 2Seg 3Seg 4Seg 5Seg 6Seg 7Seg 8 FundTBD ObjectProject 6 digits5 digits The Org code is married to an object code (and a possible project code) to be a valid account. The Org code represents the 8 segments in the account so that all 8 segments do not need to be keyed during transaction entry.  -----ORG CODE ---- 

24. MUNIS ® Special Revenue Funds Two options to bring funds into MUNIS: –Consolidate existing Funds –Need a segment to identify the Grant/Funding source –Balance sheet will lump all funding sources unless chose to balance to the segment representing the Grant/funding source (defined in MUNIS as a subfund) –Separate existing Funds –Use MUNIS 4 digit fund number to identify funding source –Will result in an increase of funds –Will require DT/DF records (one time set up for each fund) –Balance sheet will represent the single funding source.

25. MUNIS ® Rules to Remember Accounts must be presented in alpha-numeric order on the spreadsheet for ease in review. Alpha-numeric order should also represent the desired organized reporting order. Long accounts must be completed prior to the definition/completion of abbreviated Org + Obj accounts. Abbreviated accounts must follow the same numeric order as long accounts. ALL accounts across ALL funds must be defined prior to training.

26. MUNIS ® Other Accounts to Consider –Due to/Due Froms –Control Accounts –Fixed Assets –Payroll Liabilities and Expenses

27. MUNIS ® Due To / Due From Rules The org/objects in the DT/DF table must exist in the COA. Every fund pairing must exist in the DT/DF table where a fund pays/receives money from another fund. If subfunds are being used, this means DT/DF must exist for each subfund as well.

28. MUNIS ® Due To / Due From Options Classic DT/DF – Gen Fund has unique object codes for Due To’s and Due From’s for each other fund. I.e., Fund 2 DT, Fund 2 DF, Fund 3 DT, Fund 3 DF, etc. All other funds have a DT Gen Fund object and a DF Gen Fund object. Consolidated / Control Account – One object code is used throughout the funds. This is the only object code used in the DT/DF table. Result always sums zero. Combine Classic and Control – Some funds have “cash” accounts - use control. Some funds don’t have “cash”accounts – use DT/DF. Treasury Fund – A separate fund that holds all of the cash accounts, then it will create DT/DF entries for every transaction to its appropriate fund.

29. MUNIS ® Control Accounts These accounts are entered into the Fund Attribute Table (see COA spreadsheet). These are all Balance Sheet Accounts Each fund has Control Accounts Fund / Object only. Set up to pertain to the fund as a whole, so the Fund is the only segment defined.

30. MUNIS ® Fixed Assets Account Groups Governmental and Propriety Fixed Assets Groups are required for Fixed Assets. Within these groups, each capitalized Asset requires the following 4 accounts: –Asset Account –Contra Account (usually Fund Balance or Retained Earnings) –Accumulated Depreciation –Depreciation Accumulated Depreciation and Assets should be broken down into their major functions as per GASB 34

31. MUNIS ® Expense/Liability for Payroll MUNIS payroll can use the expense org from the employee’s pay records to post to the benefit expenses. In this example, the benefits object and pay object will be different. If this option is chosen, benefit expense object codes must be built with each employee pay org code in the COA. The expense orgs are the same unless there is one org that all employee benefits come from (as opposed to a different org per dept).

32. MUNIS ® Expense/Liability for Payroll Payroll withholdings (liabilities) can also follow the same logic as expenses. Withholdings can be posted to a single fund or be posted to the same fund in which the employee’s expenses are charged. If the option is chosen to post withholdings to the fund the employee’s expense is charged, then withholding object codes must be built within each fund in the COA.