1. Chart of Accounts

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
11/9/2018

3. Chart of Accounts
The COA is displayed with a dash between segment values.
Example:
Segment
Example
Fund Group
00 = General Funds
Fund Source
= Division of Accounting
Organization
10469 = Controller, Assoc
Natural Account
21000 = Supplies, Other
Project
= Project
Future Use
000 = Future Use
11/9/2018

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
11/9/2018

5. Segment Definitions Fund Source
6 digit number
Relates to our current six character account number
11/9/2018

6. Segment Definitions Organization
5 digit number
Relates to department
Identifies whose transaction it is
11/9/2018

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 Accounts Payables
The 4 digit Subsidiary Ledger sub codes have a zero at the end in the new Oracle system
example 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.
11/9/2018

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
11/9/2018

9. P2P Fund Group, Project and Future Use segments default to zero
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
11/9/2018

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
11/9/2018

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
11/9/2018

12. Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Natural Account
Definition
Natural Account Type
Identifies 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
Extended Budg Resp Code
The extended 9 character version of the budget responsibility code.
Accountant Code
Designates which accountant under the University Controller is responsible for the reconciliation of this Fund Source.
Fund Source Classification Code
Used to break out the Fund Source types (State, Unrestricted, Restricted, Endowment, Loan, Plant and Grant) Fund Sources in finer detail.
Balance Sheet Code
This attribute specifies the major funding source for this Fund Source. Used for roll up reporting breakdowns by Fund Source in programs.
11/9/2018

13. Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Definition
Cash Flow Code
To 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 Code
A code that denotes the source of income.
Function Code
Code used to classify expenses by function.
A21
Code used for F&A proposal development.
Campus Code
Fund Sources are assigned a campus code based on geographic location and designated budget responsibility.
May be useful to the field
Fund Source Purpose
A free form field of 240 characters used to indicate the purpose of the Fund Source, formerly Account.
Endowment Fund Type
A code which indicates the type of endowment for reporting purposes.
Year End Endowment Operating Code
This code indicates the treatment of the 6/30 balance in the endowment operating Fund Sources.
11/9/2018

14. Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Definition
Auxiliary Code
Identifies auxiliary Fund Sources.
Athletic Code
Assigned 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 Code
NSF Code is used for survey purposes. A 4 digit NSF number. Identifies the actual discipline of the project.
Sub Element Code
Attribute assigned to all state Fund Sources that groups similar types of activities as determined by the State of NJ.
Working Budget Reclass Fund Source
Attribute 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 Code
Attribute 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.
11/9/2018

15. Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Definition
Physical Plant Code
This 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 Source
This 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.
11/9/2018

16. DCGA Reporting Attribute Definitions
Administering Fund Source
Fund Source number which represents the administrative unit who will be receiving the F&A return based upon the information submitted with the proposal.
Administrative Unit
Code 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 Date
The official end date of the approved budget period for which funding is provided.
CFDA Number
Denotes the Catalog of Federal Domestic Assistance (CFDA) number.
Co-Prin Investigator #1
Rutgers employee who is noted on the fully executed award document as Co-PI.
11/9/2018

17. DCGA Reporting Attribute Definitions
Co-Prin Investigator #2
Rutgers employee who is noted on the fully executed award document as Co-PI.
Co-Prin Investigator # 3
Cost-Sharing Indicator
Denotes if the award has cost sharing.
Format: Y=Yes, N=No
Cumulative Award Amount
Denotes the total award amount authorized by the sponsor for the project period-to-date.
Equipment Ownership Code
Denotes 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.
11/9/2018

18. DCGA Reporting Attribute Definitions
F&A Base
Designates 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 Indicator
Attribute 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 Accounts
Eight Numeric fields currently exist to input specific subcodes to be included/excluded from the F&A base for F&A calculation.
F&A Percentage
This field shows the F&A rate that will be applied to the award. Format = 4 digits numeric (i.e., 5% = 0500).
Final Billing Days
Denotes number of days after the award end date that the final invoice is due to the sponsoring agency. Format = 3 digits numeric.
11/9/2018

19. DCGA Reporting Attribute Definitions
Final Reporting Days
Denotes 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 Number
Denotes the Grant or Contract number assigned by the sponsor.
Hold Fund Source Indicator
A 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
11/9/2018

20. DCGA Reporting Attribute Definitions
Principal Investigator
An active Rutgers employee who is noted on the fully executed award document and is responsible for award's activities.
Sponsor Code
Code 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 Funding
A 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.).
11/9/2018