1. Automated Budget Authorization
ABA
UNT Budget Office
budget.unt.edu

2. Agenda Objective ABAs and IDTs Completing an ABA Selecting an Account
Reviewing a Completed ABA
Approving an ABA
Finding an ABA in Cognos

3. Objectives Training objectives.
Identify when to submit an ABA versus an IDT,
Identify where to submit ABAs in EIS and recognize the basic elements of an ABA.
Select the appropriate From/To account,
Find the ABA workflow screen and appropriately identify where the ABA is in routing,
Find denial comments and understand how to edit and resubmit a denied ABA,
Identify how to approve an ABA using the Worklist, and
Find a processed ABA journal in Cognos.

4. ABAs and IDTs

5. ABAs and IDTs Automated Budget Authorization (ABA)
A request to transfer funds or move budget from one chartstring to another chartstring or from one D-Level account to another D-Level account.
Processed by the University Budget Office.
Electronic
Interdepartmental Transaction
A request to move a specific expense or revenue, or to purchase services from an internal cost center on campus.
Processed by the Controller’s Office.
Paper

6. ABAs and IDTs
Understanding the difference in Cognos: Budgetary Chartstrings.
ABAs are used to move balances in the Budget column. IDTs are used to move balances in the Actual column. A B I D T

7. ABAs and IDTs
Understanding the difference in Cognos: Non-Budgetary Chartstrings.
ABAs are used to move balances in the Budget column. IDTs are used to move balances in the Actual column. I D T
ABA

8. ABAs and IDTs
When either an ABA or an IDT would accomplish the end-goal, which should be used?
The chartstring performing the activity and/or responsible for the expense should carry the expense regardless of how that activity is being funded.
When determining whether to submit an ABA or an IDT, first determine who is performing the activity.
Example $100 of Engineering’s telecom charges post to Parking. Should Engineering transfer $100 to Parking via an ABA, or should Parking move the $100 expense to Engineering via an IDT? Answer: Either method would result in the Balance columns being correct. However, an ABA would result in each department’s Actual columns being incorrect. The expense belongs to Engineering. Therefore, an IDT should be submitted to move the expense to Engineering. If an ABA is submitted, then Parking’s telecom charges will remain over-reported by $100.

9. Completing an ABA

10. Completing an ABA
Access the ABA in the EIS portal (myfs.unt.edu).

11. Completing an ABA
Click on the ABA Form button.

12. Completing an ABA
Click on the Add button.

13. Completing an ABA Budget Transfer Type
The Budget Transfer Type allows users to mark the ABA as Permanent or Adjustment.
Adjustment: Funds are transferred on a one-time basis.
Permanent: Funds are permanently transferred to a new chartstring so that the transferring department’s budget is reduced in both the current year and in subsequent years.
Permanent transfers can only be performed on transfers between Budgetary Chartstrings. Budgetary chartstrings are those containing a Fund Cat equal to 105, 120, 200.

14. Completing an ABA Authorization Description
The Authorization Description is the overall name of the ABA. This is not the description that will appear in Cognos. Multiple transfer requests (“lines”) can be submitted on a single ABA Form. This Authorization Description is the overall description for all the lines on an ABA Form.

15. Completing an ABA Authorization Description
Try to use a unique description for each ABA Form so that you will be able to easily find that ABA in the future.

16. Completing an ABA Journal Line Description Justification
The Journal Line Description will appear in Cognos. It is an auto-populated field limited to 30 characters.
The first 5 characters contain the Transfer ID (aka ABA number).
The next 25 characters are pulled from the first 25 characters of the Justification
Justification
The Justification box allows up to 250 characters and should be used to describe the ABA.
Detailed descriptions ensure that all approvers in the Workflow, including the University Budget Office clearly understand the purpose of the ABA. This helps approvers identify any issues on the front end, rather than after the ABA is processed.
The first 25 characters will appear in Cognos. As such, ensure the first 25 characters convey the purpose of the ABA. Use the remaining 225 characters to enter a detailed description.

17. Completing an ABA

18. Completing an ABA From Source & To Destination
From Source is the chartstring sending the money. To Destination is the chartstring receiving the money.
If a chartstring contains a Project value, the PC BU and Activity fields must be completed for that chartstring.
From Function and To Function are required. EIS will allow the request to go through without a Function, but the University Budget Office will deny the ABA.

19. Non-Budgetary or Project (Fund Cat ≠ 105, 120, 200)
Completing an ABA
From Account & To Account
The account to use depends on whether the chartstring is budgetary (Fund Cat = 105, 120, 200) or not.
The From and To chartstrings should be considered independently. For example, if the From Source chartstring is non-budgetary, use as the From Account. If the To Destination chartstring is budgetary, use a D-level account as the To Account.
FROM SOURCE Chartstring:
Budgetary
(Fund Cat = 105, 120, 200)
Enter the D-Level Expense Account
Non-Budgetary or Project (Fund Cat ≠ 105, 120, 200)
Enter 70001
TO DESTINATION Chartstring:
Enter 70003

20. Completing an ABA Submitting the ABA
The account to use depends on whether the chartstring is budgetary (Fund Cat = 105, 120, 200) or not.
The From and To chartstrings should be considered independently. For example, if the From Source chartstring is non-budgetary, use as the From Account. If the To Destination chartstring is budgetary, use a D-level account as the To Account.

21. Selecting an Account

22. Budget 101

23. Chartstring Types
There are two types of chartstrings: Departmental Chartstrings and Project Chartstrings.
Departmental Chartstrings
Chartstrings do not contain a project code.
Reporting is broken out by fiscal year.
Project Chartstrings
Chartstrings contain a project code.
Used to track activity that has a finite life.
Reporting is life-to-date which means reports cannot be run for a particular year.
Examples: Grants, Faculty, Construction, Internally funded research.
Chartstring Types
Departmental
Project

24. Chartstring Types
Departmental chartstrings are further broken out into Budgetary and Non-Budgetary.
Chartstring Types
Departmental
Budgetary
Non Budgetary
Project
Budgetary Chartstrings
Budgetary Chartstrings are those for which the budget can be reasonably guaranteed and estimated year over year.
Balances may or may not rollforward. Depends on the Fund.
Examples: State Appropriations, Tuition, Fees, Summer Camps, Parking, Housing
Non-Budgetary Chartstrings
Non-Budgetary Chartstrings are those for which the budget cannot be reasonably guaranteed and estimated year over year.
Funds rollforward.
Examples: Gifts, one-time speaking engagements, F&A, royalties

25. Chartstring Types
Departmental chartstrings can be Centrally Funded or Non-Centrally Funded
Centrally Funded chartstrings are those funded by UNT. They contain the following Fund Cat & Fund combinations.
Non-Centrally Funded chartstrings are those funded by the Department (i.e. all other chartstrings). The department is responsible for generating sufficient revenues to cover its expenses.
Fund Cat
Fund
Description
105
800001
Education & General (State)
805001
200
830001
Designated Tuition (Local)

26. Chartstring Types Overview of chartstring types. Chartstring Types
Departmental
Budgetary
Centrally Funded
Funds do not Rollforward
Non-Centrally Funded
Funds may or may not Rollforward
Non Budgetary
Funds Rollforward
Project
N/A – Rollforward doesn’t apply due to nature of projects.
Overview of chartstring types.

27. Chartstring Types
Each Fund Category can only have one chartstring type assigned to it:
Departmental-Budgetary: Fund Cats 105, 120, 200 (Green)
Departmental-Non Budgetary: Various Fund Cats. Most common Fund Cats 202 & 303 (Blue)
Project: Various Fund Cats. Most common Fund Cats 106, 121, 201, & 400 (Orange)
E&G (STATE)
105 Education & General
106 Education & General - Projects
DESIGNATED (LOCAL)
200 Designated Operating Managed
202 Designated Operating General
201 Designated Operating - Project
AUXILIARY
120 Auxiliary
121 Auxiliary - Projects
RESTRICTED*
303 Restricted Expendable
304 Restricted Expendable Projects
401 Sponsored Restricted
400 Sponsored Restricted-Projects
FUND CAT
*There are many Restricted Fund Categories. Only four examples are shown.

28. How to Read a Chartstring Organization Department
In addition to answering the questions of who, how, why, and where, the Chart of Accounts provides insight as to whether the chartstring:
Is Budgetary, Non-Budgetary, or a Project,
Is funded Centrally or Non-Centrally, and
Rolls Forward or is swept (closes) at year end.
CHARTFIELD
GL Business Unit
Organization Department
Fund Category
Fund
Function
Project
Program
Purpose
Site
Field Length 5 6 3 7 4
Use
Who?
How?
Why?
Where?
Example
NT752
University of North Texas
122300
Physics
105
Educational & General
800001
GRD-General
100
Instruction General
1274
Planetarium
134300
Composition
Studies
201
Designated Operating Projects
840002
Faculty
Start Up
220
Research Departmental
Fac NSP-Stout, David
12258
iARTA
135360
Public Administration
303
Restricted Expendable
340305
Schol/Rest H Sumners Public
630 Scholarships & Fellowships

29. Budgetary Chartstrings
Budgeting occurs at the D-Level
Individual D-account lines should carry a positive balance.
Budget checking occurs at the C-Level

30. Non Budgetary Chartstrings
Budgeting does not occur. The amount in the “Budget” column simply indicates the amount of funds that rolled forward from the prior year.
It doesn’t matter if individual account lines are negative as long as the total balance is positive.
Budget checking occurs on the chartstring total.

31. Columns on the Cognos Report
The Actual, PreEncumbrance, and Encumbrance columns reflect stages of an expense.
PreEncumbrances
Requisitions
Vacant position salaries
(not yet paid)
Encumbrances
Purchase orders
Filled position salaries
Actuals
Vouchers (invoices)
Paid salaries

32. Budget Website > Resources > Documents
Helpful Documents
Budget Website > Resources > Documents
Budget Management Documents
1. Valid Fund Category & Fund Combinations
2. Requisition Category Codes
3. Closing Rules
Budgetary Accounts
5. Common Terms
6. Common Journal Headers
Chartfield Values & Trees

33. Questions?

34. Appendix:
Chartfield Setup
Change Form

35. Overview
A Chartfield Setup/Change Form is used to create or edit an existing field, not an entire chartstring.
Creating Chartstrings
Chartstrings are “created” once they are transacted on for the first time.
Revenue, Expense, ABA, Journal Entry
Inactivating Chartstrings
Chartstrings are “inactivated” once they carry a zero balance.

36. Overview
Prior to submission, visit the Budget Website to view values that already exist:
● Fund ● Project ● Purpose
● Function ● Program ● Site
Once the field is created, the department is responsible for setting up the chartstring.
The chartstring will appear in COGNOS within 24 hours of the first transaction posting in PeopleSoft.

37. Holder Changes Grants – NGRCT Projects All other Holder Changes
Contact the Office for Grants and Contracts Administration (OGCA) (i.e. the Research Office) for assistance
All other Holder Changes
the Budget Office.
CC the current holder and the new holder
Identify the Org Dept Number and Name
Include the Name and Empl ID of the current holder and the new holder
Indicate the Effective Date

38. Holder Changes – Example Email
TO:
CC: ,
Please update the Org Dept Holder for Movie Department from Jane Smith( ) to John Smith ( ) effective 09/01/2021.

39. Thank You.