1. DMAS Departmental Management Accounting System
Controller’s Office
Training Presentation
Updated January 7, 2015

2. Objectives of This Presentation
Recognize terms and concepts you will encounter while using the University’s computerized accounting systems
Use the DMAS screens as tools for your monthly account reconciliations
Recognize the numerous subsystems that feed transactions into accounts
Follow the guidelines provided for reconciling subsidiary and general ledger accounts

3. Terms & concepts TO be familiar WITH
Account Numbers and Their Attributes
Sub-Object Codes
Transaction Types and Codes
Batch Reference ID
Transaction Fields
Important Formulas
Terms & concepts TO be familiar WITH

4. Subsidiary Ledger (SL) Accounts and Their Attributes
The purpose of the account
The Responsible Person generally has primary responsibility for control of the activity within the account
The 5 digit Department # & 2 digit Sub – Dept. # that the account belongs to
Account fund group
Only Sponsored Accounts (start with a 6) have an end date
Accounts have year end codes as follows:
P (project year) - balances that accumulate from the start date to the end
F (fiscal year) - accounts do not have an end date and the balance may or may not carry forward to the new fiscal year
The account status may be open, frozen or deleted
Accounts attributes or characteristics include the following:

5. General Ledger (GL) Accounts
These are the accounts that start with a zero
The analysis of the associated General Ledger accounts in DMAS should not be overlooked as it is an important part of the account reconciliation process
Control codes 1XXX and 2XXX balances need to be reviewed except for Control codes 1100 (Claim on Cash) and 2100 (Accounts Payable) which are both system generated
Be prepared to provide support and answer questions for any GL balance
Be proactive to avoid last minute phone calls and s at year end
Contact Medical Finance for questions regarding GL accounts at Medical campus

6. Frozen Account Status
Transactions are prevented from posting to frozen accounts unless there is an outstanding open commitment for the item
All other transactions to frozen accounts will default to a suspense account within the Controller’s Office for further research and clearing to an approved active account number

7. Delete 1 & Delete 2 Status
When an account is placed in “delete 1” status, all outstanding open commitments have cleared and transactions can no longer be posted into the account.
Accounts placed in “delete 1” status will systematically roll to “delete 2” status at the end of the fiscal year.
The account will remain in “delete 2” status in the FRS system until the end of the following fiscal year at which time it will be systematically purged from the system and may no longer be viewed in FRS.
Although FRS does not display a deleted account after it is systematically purged, DMAS does display historical data for 10 fiscal years prior to current fiscal year.

8. Sub-Object Codes
The Controller’s Office can not stress enough the importance of using the appropriate sub-object code for classification of expenses and revenues. Please call us if you are not sure.
Sub-object codes are 4 digit codes to be used along with the 6 digit account number
Sub-object codes are categories used to record transactions in the Subsidiary Ledger (revenue/expenses)
Always provide the full 10 digits (account & sub-object) when processing requisitions, eBERF’s, journal entries and all other transactions
A listing of revenue/expenses and their explanation is found on the Controller’s Office web site in the General Accounting section at
GL (general ledger) accounts that start with a -0- utilize Control Codes not sub-object codes

9. How Sub Object Codes are Numbered
These are revenue codes including 0011 the Balance Forward code found in certain accounts
Codes from 0001 to 0999
These are used by the Payroll Office for payroll related expenditures
Codes starting with digit 1
These are used by the Payroll and Benefit Offices for fringe benefit related expenditures
Codes starting with digit 2 
These are supplies and services type categories
Codes starting with 3, 4 , 5
These are used for Capital such as Equipment, Library, Art Objects and Non UM Title Purchases
Also used for Land, Buildings, Leasehold Acquisitions & Improvements
Codes starting with 6
Transfer codes are listed as 71XX and 73XX
Other 7 codes are expenses such as Annuities and Actuarial Liabilities, Debt Service for Plant Fund
Codes starting with 7
These codes are Indirect Costs and Cost Sharing
Codes starting with 8
These are Allocations codes
Codes starting with 9

10. Fixed Assets - Sub Object Codes
There are two categories of Fixed Assets:
Moveable Equipment – Sub-object Code 6103:  The unit cost of the Item is $2,500 or more and has a useful life of more than one year
Fixed Equipment – Sub-Object Code 6101:  Equipment added as part of the building, i.e. elevators, AC units.  Must be used with a plant (8) account
If a capital equipment code was used in error or was not used when it should have been, the transaction will be denied by Property Accounting and it will systematically go back to the beginning of the approval loop
If you are not completely sure about using a capital equipment sub object code while submitting a purchase requisition on UMeNet, call the Property Accounting area of the Controller’s Office at x84656
If fixed asset has not arrived and been installed and ready for use by May 31, it must be considered an expense for the following fiscal year, cannot accrue if not received, need proof of delivery
Visit the Property Accounting web site at: for information regarding capitalization of movable equipment and non-capital expenditures and also to review custodial department’s responsibilities

11. Three Types of Transactions found in your accounts
These are shown as a systematic yearly feed dated 06/01
Some accounts may include budget revisions during the fiscal year
Budget transactions
Journal Entries, wire transfers (EFT), A/P – DEGA, cash disbursements and cash receipts are examples of actual transactions
Actual transactions
These are used to decrease the free balance of an account
They can reflect a commitment for which payment has not been made
They can reflect a commitment for indirect costs
They limit expenditures to a specified level either authorized by the sponsor or determined by the university
Encumbrance transactions - (also called Commitments)

12. Encumbrance Transactions
Salaries and Fringe Benefits
Purchase Orders
Telephone Services
Restricted Funds in Sponsored Accounts
Used to record commitments for these categories:

13. Transaction Codes
You will find them on journal entry forms and in the first column of the Account History Detail screen in DMAS.
For a complete listing and explanation visit the General Accounting section of the Controller’s Office website
these are the three digits that identify the type of transactions in your accounts
Transaction Codes
Budget – 020 to 029
Actual – Cash Receipts to 039
Actual – Cash Disbursements to 049
Encumbrance – 050 to 059
Actual – Journal Entry – 060 to 069

14. Batch Reference ID Field
Batch reference initials identify the individual or sub-system that originated a transaction
Controller’s Office web-site General Accounting section contains a current listing of all authorized ID’s and their contact information
Batch reference numbers are used on budget, actual and encumbrance transactions
The last three digits typically correspond to the transaction code. For example, journal entry transactions would start with a 6

15. Transactions in Your Accounts Contain the Following Fields
Transaction Code
Debit/Credit account and sub-object
Reference 1 and 2
(7 characters)
Date
Description (20 characters)
Amount
Indicator
D (debit) or C (credit) or left blank to default
P/F/N – partial, final or no liquidation of commitment
Batch # – includes subsystem or individual employee’s 3 digit ID

16. Important Formula To Know
This slide and the next two explain three formulas you should know. You will find the components and results on DMAS and FRS screens as well as in RDS Report 90.
This formula represents the available balance on your accounts
Budget minus Actual minus Commitment = Budget Balance Available (BBA)
Budget Balance Available
Formula
DMAS Account Summary
In the last column (Balance)
FRS Screen 019 (List 6 Digit SL)
In the last column (Avail)
Report FR90 in the Account Statement in Whole Dollars
Balance Available column
Column appears in the following screens/reports

17. Another Important Formula
The formula represents the open commitment remaining balance and is as follows:
Original Amount less Liquidating Expenditure + or – Adjustments = OCCA
Open Commitment Current Amount
Formula
DMAS Open Commitments screen
Current column
FRS screen 021 (List OC Records)
Report FR90 – Open Commitments Status
Current Amount column
Column appears in the following screens/reports

18. Purchasing Encumbrance Formula Found Only in DMAS
The original amount of the PO less liquidated amounts less adjustments
This equals the Purchase Order Remaining Balance as of today
Purchase Order Remaining Balance
(PORB)
Formula
DMAS Purchasing Menu – Document Inquiry
Look at the line towards the top that reads: Purchase Order Remaining Balance as of today
PORB
Appears in the following DMAS screen

19. Highlights of DMAS
Signing On
Main Menu
Account Menu Screens
DMAS

20. Highlights of the DMAS System
There is 10+ years of account data in DMAS
Subsystem transactions as well as manual journal entries are found in DMAS
Subsystem feeds may be daily or scheduled, e.g. bi-monthly or month end payroll labor distribution transactions
Some DMAS screens allow you to download information into Excel for further analysis
Certain transactions contain a globe that allows you to view imaged documents such as BERF’s

21. DMAS - Signing On & Proceeding to Main Menu
The DMAS Sign on page is located at the following link :
DMAS can also be accessed via the General Accounting section of the Controller’s web site
The bottom of the screen lists different options for you to follow if you encounter issues while using DMAS
After signing on, you will see a pop up window containing a Bulletin Board with key dates for your review
Upon reviewing the Bulletin Board information, X out to access the DMAS Main Menu

22. Sign On Screen

23. DMAS Main Menu
This is the menu screen you will see after successfully logging in to DMAS:
Fiscal Year End Survival Kit Training

24. Accounts Departments Purchasing Controller’s Office DMAS Main Menu
These are four helpful sections accessible from the Main Menu which can be used during your fiscal year end review and any time.
Used to view a specific account number if you already know the six digit number
Accounts
You select the level of accounts you wish to view such as Sub/Department, Department or higher levels
Then you click on a particular account from the Account List
Departments
Used to view Purchasing subsystem information
Purchasing
Click on the following link to go to the Controller’s Office Home Page:
Controller’s Office

25. DMAS Account Menu Screens
This screen provides you with a summary listing by sub-code
Budget, Actual, Encumbrance and Balance columns are shown
Account Summary
This screen provides a helpful listing by sub code of open current commitments or commitments that are now -0- but had activity during the fiscal year
The original amount minus liquidated expenditure plus or minus adjustment(s) equals the last column (Current)
Open Commitments:
This screen provides a view of the transactions for a particular month for a specific sub code
Used for preparation of sales tax spreadsheet – accounts with revenue
Account Transactions by Month

26. Account Menu
This is the menu screen you will see next when you select Accounts from the DMAS Main Menu.

27. Account Summary Screen
Defaults to current fiscal year
Lists Responsible Person, Status and Associated GL
Shows Department/Sub-Department that account belongs to
Select another fiscal year if other than the current is needed
Download to Excel feature is available on this screen
Lists sub-objects with Budget and/or Actual activity
Budget, Actual, Encumbrance and Balance columns

28. Open Commitments Screen
Open Commitments for 304### (FY 2014)
SAMPLE UHEALTH ACCOUNT
RECORD REVENUES & EXPENSES FOR SAMPLE UHEALTH
Subcode
Description/Vendor
Date
Document
Original
Liquidated
Adjustments
Current
3225
CARDINAL HEALTH 110
12/18/13
MR58579
9.96
0.00
3811
GOLD COAST LINEN SER
06/01/13
MP69212
146.32
PITNEY BOWES GLOBAL
MP69451
320.20
DIRECTV
MP72258
84.65
CARDINAL HEALTH
MQ55459
297.51
BRINKS INC
MQ58597
235.56
MQ60505
638.78
MQ60518
115.00
PLANTIQUE INC
MQ61504
6.00
DIRT PROS
MQ69180
537.84
OFFICEMAX INC
MR04129
24.36
06/10/13
MR21877
6,000.00
5,233.24
766.76
KONICA MINOLTA MEDIC
10/07/13
MR44521
1,250.00
PHYSICIAN SALES & SE
12/05/13
MR55804
119.07
JET GRAPHICS INC
01/06/14
MR59882
245.00
PRINT FARM INC
02/03/14
MR65789
2,170.00
ARIBA REQUISITION
02/05/14
AEU1202
8,922.12
02/17/14
MR68677
1,380.00
3852
ENCUMBRANCE
01/31/14
JEH0013
11,445.60
3858
409.20
3873
280.00
Totals:

29. The steps to close the books at MONTH end
What you should be doing before each month end
What happens when it is time for the month end close
The steps to close the books at MONTH end

30. Account Reconciliation Involves the Following
Refer to How to Reconcile Accounts presentation on Controller’s Office Education & Training page for more in depth information on account reconciliation
Analyze monthly reports including RDS Report FR90 , also Labor Distribution & Salary Encumbrance reports if you reconcile salaries
Track account information in DMAS (download to Excel feature) or FRS screens – integrity of data used in reconciliation is vital
Review the overall financial standing of your accounts (BBA formula) also examine the transactions posted to your accounts in detail and look at the backup documentation including imaged documents in DMAS
Submit journal entries as needed including FA11 sponsored journals
Prepare findings and follow up on and resolve/correct any pending transactions in a timely manner

31. FR90 Financial Report Found On RDS/EOS
FR90 (Form 90) is a monthly account statement provided as a tool to the authorized signer and designees for reconciliation of their individual accounts.
What is the FR90 Report?
Summary
Open Commitments Status
Report of Transactions
FR90 contains these three sections for each account listed:

32. Review the validity of open encumbrances:
What are the Steps Involved in Your Purchasing Encumbrance Review of Open Commitments
Review the validity of open encumbrances:
By reviewing the DMAS Open Commitments screen
Or the Open Commitments Status section of RDS Report FR90
What should you do if you encounter open PO’s that have no invoices pending and should be closed
Refer to Purchasing Policy BSJ-010- Change or Cancellation of an Order
Contact the Purchasing Dept. at your campus if you need their assistance or you think there might be a system issue with the remaining encumbrance
UMeNet has an e-form tool that may be used to release encumbrances from the account and delete the PO
Review releasing encumbrances/closing PO’s document instructions
To log on to UMeNet go to:

33. Preparing Non Salary Journal Entries
The Journal Entry (JE) form is located in the Controller’s web-site Forms section
Individual submits Journal Entry and Batch Control Form (with their Batch Reference ID) for real time data entry by the Controller’s Office or Medical Finance
Form FA11 is to be used only when Sponsored accounts are involved
If cash related, use the appropriate Bank number on the Batch Control form (which should be attached to the front of the journal entry)
Journal entries are used to modify account totals in the respective accounts
Always attach explanations and supporting documentation including approvals
Review and become familiar with Financial Policies & Procedures B016 Journal Entries found in the Controller's Office web site

34. Summary
The presentation covered terms and concepts such as encumbrances and Batch Reference ID’s that you will encounter while using DMAS
You should be able to use DMAS screens to look at Purchase Orders and Invoices and also as a tool for your account review
Recognize that there are numerous subsystems like PCard (GEDA) and Telecomm (CTX) that feed transactions into accounts
Follow the guidelines provided for reconciling and reviewing accounts in a timely manner each month

35. Thank You for Reviewing this Controller’s Office Presentation
Please Visit our Website:
for Additional Information