1. Chart of Accounts

2. 6/8/2016 2 Chart of Accounts The Chart of Accounts (COA), is a six segment structure that is used in the P2P and new General Ledger system The COA determines how your accounting information is collected, categorized and stored for reporting purposes Each account is made up of 6 unique segments and all 6 segments together are known as the Accounting Flexfield The six segments are Fund Group, Fund Source, Organization, Natural Account, Project and Future Use The Accounting Flexfield (AFF) combination is your COA structure Each financial transaction is tagged with an AFF combination and identifies information about the transaction

3. 6/8/2016 3 Chart of Accounts The COA is displayed with a dash between segment values. Example: 00-200004-10469-21000-000000-000 SegmentExample Fund Group00 = General Funds Fund Source 200004 = Division of Accounting Organization10469 = Controller, Assoc Natural Account21000 = Supplies, Other Project000000 = Project Future Use000 = Future Use

4. 6/8/2016 4 Segment Definitions Fund Group 2 digit number Will default to zeroes in the new General Ledger 00 (General Funds) will be used by the Field for State, Grant, Unrestricted, Restricted, Loan and Endowment Operating Fund Sources 06 and 17 will be used by Central Accounting for Endowment and BOG Construction/R&R Fund Sources 07 will be used by Central Accounting, Facilities and some departments for Plant Fund construction Fund Sources

5. 6/8/2016 5 Segment Definitions Fund Source 6 digit number Relates to our current six character account number

6. 6/8/2016 6 Segment Definitions Organization 5 digit number Relates to department Identifies whose transaction it is

7. 6/8/2016 7 Segment Definitions Natural Account 5 digit number Identifies the nature of the transaction Relates to our four digit object code or sub code in the legacy General ledger  Object codes = General Ledger accounts  Sub codes = Subsidiary Ledger accounts  The 4 digit General Ledger object codes have a zero at the beginning in the new Oracle system  example-02460 Accounts Payables  The 4 digit Subsidiary Ledger sub codes have a zero at the end in the new Oracle system  example-21000 Supplies-Other Examples of Revenue/ Expense Natural Accounts posted to a Fund Source are Student Tuition, Federal or State Grant and Contract Revenue, Supplies, Other Services, etc.

8. 6/8/2016 8 Segment Definitions Project and Future Use Project – 6 digit number  Placeholder for Grants module Future Use – 3 digit number  Placeholder if we need to add a segment in the future Will default to zeroes in the new General Ledger

9. 6/8/2016 9 P2P Currently this COA structure is used in the P2P application. When you create a requisition each segment of the COA has to be populated with segment values Fund Group, Project and Future Use segments default to zero Preparers have to populate the Fund Source, Organization and Natural Account segments

10. 6/8/2016 10 Journal Entry The new General Ledger will have Excel templates that can be used to create a journal entry The new COA structure will be used on the journal templates When you create a journal entry, each segment of the COA will have to be populated with segment values Fund Group, Project and Future Use segments default to zero If invalid COA combinations are entered, the General Ledger application will flag the error

11. 6/8/2016 11 Reporting Attributes Reporting Attributes are used in the General Ledger to capture additional descriptive information along with the COA and to report on this information The Reporting Attributes will be used to group accounting transactions for financial reporting Twenty Reporting Attributes have been defined by Central Accounting DCGA has identified another twenty-five attributes that will be sent from SPAN to the new financial warehouse for reporting or information only purposes Reporting Attributes may be used as parameters to narrow down the results on a report

12. 6/8/2016 12 Central Accounting Reporting Attribute Definitions Reporting Attribute Assigned to the Natural Account Definition Natural Account TypeIdentifies whether a Natural Account, formerly Sub Code, is Revenue, Expense, Asset, Liability, Beginning Balance or Transfer Type. May be useful to the field Reporting Attribute Assigned to the Fund Source Definition Extended Budg Resp CodeThe extended 9 character version of the budget responsibility code. May be useful to the field Accountant CodeDesignates which accountant under the University Controller is responsible for the reconciliation of this Fund Source. May be useful to the field Fund Source Classification CodeUsed to break out the Fund Source types (State, Unrestricted, Restricted, Endowment, Loan, Plant and Grant) Fund Sources in finer detail. May be useful to the field Balance Sheet CodeThis attribute specifies the major funding source for this Fund Source. Used for roll up reporting breakdowns by Fund Source in programs.

13. 6/8/2016 13 Central Accounting Reporting Attribute Definitions Reporting Attribute Assigned to the Fund Source Definition Cash Flow CodeTo identify Fund Sources for Cash Flow Reporting purposes. The Cash Flow Code is currently populated on Fund Sources with cash transactions via Discoverer and Access. Income CodeA code that denotes the source of income. Function CodeCode used to classify expenses by function. A21Code used for F&A proposal development. Campus CodeFund Sources are assigned a campus code based on geographic location and designated budget responsibility. May be useful to the field Fund Source PurposeA free form field of 240 characters used to indicate the purpose of the Fund Source, formerly Account. May be useful to the field Endowment Fund TypeA code which indicates the type of endowment for reporting purposes. Year End Endowment Operating CodeThis code indicates the treatment of the 6/30 balance in the endowment operating Fund Sources.

14. 6/8/2016 14 Central Accounting Reporting Attribute Definitions Reporting Attribute Assigned to the Fund Source Definition Auxiliary CodeIdentifies auxiliary Fund Sources. Athletic CodeAssigned to athletic Fund Sources to identify them as being revenue or non-revenue as well as identifying sports themselves such as, Football, and Men’s and Women’s Basketball. NSF CodeNSF Code is used for survey purposes. A 4 digit NSF number. Identifies the actual discipline of the project. Sub Element CodeAttribute assigned to all state Fund Sources that groups similar types of activities as determined by the State of NJ. Working Budget Reclass Fund SourceAttribute assigned to state fund source that determines the action to be taken to the fund source as it relates to reports using the working budget reclass. Budget Action CodeAttribute assigned to a state fund source that determines the action to be taken to the fund source as it relates to the budget analyst control report.

15. 6/8/2016 15 Central Accounting Reporting Attribute Definitions Reporting Attribute Assigned to the Fund Source Definition Physical Plant CodeThis attribute summarizes expenses at the building level such as at the major dept level. Facilities uses for fuel & utility purposes and to calculate balances by campus. Sales Tax Fund SourceThis attribute represents the GL Fund Source in which collected NJ sales tax is deposited to for taxable sales made from operations of the Fund Source.

16. 6/8/2016 16 DGCA Reporting Attribute Definitions Reporting AttributeDefinition Administering Fund SourceFund Source number which represents the administrative unit who will be receiving the F&A return based upon the information submitted with the proposal. Administrative UnitCode which designates the academic unit responsible for the day-to-day administration of the award and the information submitted with proposal documents. Animal Protocol Exp Date - (For Future Use) Date the current approved animal protocol expires. Award End DateThe official end date of the approved budget period for which funding is provided. CFDA NumberDenotes the Catalog of Federal Domestic Assistance (CFDA) number. Co-Prin Investigator #1Rutgers employee who is noted on the fully executed award document as Co-PI.

17. 6/8/2016 17 DGCA Reporting Attribute Definitions Reporting AttributeDefinition Co-Prin Investigator #2Rutgers employee who is noted on the fully executed award document as Co-PI. Co-Prin Investigator # 3Rutgers employee who is noted on the fully executed award document as Co-PI. Cost-Sharing IndicatorDenotes if the award has cost sharing. Format: Y=Yes, N=No Cumulative Award AmountDenotes the total award amount authorized by the sponsor for the project period-to-date. Equipment Ownership CodeDenotes whether capital equipment purchased under a sponsored agreement is owned by RU or the sponsor. Format= 2 digits alpha numeric. Values: A1=RU owned (RU funded less RU funded Federal cost sharing purchases), A2= RU owned [Federally funded (including Federal pass through awards) plus RU funded cost sharing purchases.], A3= RU owned (SNJ funded), A4 = RU owned (Other Non- Rutgers funded), B1 = Federally owned, C1 = SNJ owned, D1 = Other Non-Rutgers owned.

18. 6/8/2016 18 DGCA Reporting Attribute Definitions Reporting AttributeDefinition F&A BaseDesignates the type of Facilities & Administrative (F&A) cost base that is approved for the award. Format= 1 digit alpha: E= Exceptions, M=MTDC (Modified Total Direct Cost), T=TDC (Total Direct Cost), Z=No F&A to be charged. F&A Base Adjust IndicatorAttribute field allows the inclusion or exclusion of expense subcodes to the approved/previously selected F&A Base. Format= 1 digit numeric: 7=Include or 8=Exclude. F&A Incl/Excl Natural AccountsEight Numeric fields currently exist to input specific subcodes to be included/excluded from the F&A base for F&A calculation. F&A PercentageThis field shows the F&A rate that will be applied to the award. Format = 4 digits numeric (i.e., 5% = 0500). Final Billing DaysDenotes number of days after the award end date that the final invoice is due to the sponsoring agency. Format = 3 digits numeric.

19. 6/8/2016 19 DGCA Reporting Attribute Definitions Reporting AttributeDefinition Final Reporting DaysDenotes number of days after the award end date that the final financial report is due to the sponsoring agency. Format – 3 digits numeric. Grant/Contract NumberDenotes the Grant or Contract number assigned by the sponsor. Hold Fund Source IndicatorA 1-digit indicator that denotes that the Fund Source being established is based on the sponsor's letter of intent and is not supported by a fully executed sponsored agreement. Format: Y=Yes, N=No Human Protocol Exp Date - (For Future Use) Date the current human subject protocol expires. Personnel Activity Report (PAR) Code Indicator A 1-digit alpha field that indicates if the award is subject to effort certification reports. Format: Y=Yes, N=No, C=Cost Share Fund Source

20. 6/8/2016 20 DGCA Reporting Attribute Definitions Reporting AttributeDefinition Principal InvestigatorAn active Rutgers employee who is noted on the fully executed award document and is responsible for award's activities. Sponsor CodeCode which designates the funding agency that granted the award to Rutgers University. Format= 5 digits numeric. (Note: First digit of code designates type of sponsor: 0- Federal Govt., 1-State Govt., 2-Local Govt., 3- Corporations, 4-Foundations, 5-Associations and Other; 6- Institutions of Higher Education; 8-Various Corporate Grants-in-Aid); 9-Foreign Sponsors. Sponsor Name - (For Future Use)Direct Source of project or budget funding. (Currently identified in the Fund Source title.) Type of FundingA 2 digit code which identifies the method of payment/payment procedure or letter of credit (LOC). Format= 2-digits numeric (I.e., 01- NSF LOC, 13-Cost Reimbursement, etc.).