1. Yavapai College Banner Finance Training FOAP Coding

2. Coding Terminology 2

3. Crosswalk of Elements Banner AMIS Fund Code Organization Code Charge Center & Program Account Code Object Code Program Code 1 st Character of Charge Center Activity Code N/A Location Code N/A This table represents a crosswalk between elements of Banner vs. AMIS. The first four elements are required for all transactions in the Banner System. The Activity Code and Location Code are currently not being used. 3

4. Banner FOAP vs. AMIS Codes AMIS Example_________ Unit 10Prescott Campus 2 digits Fund 00General Fund 2 digits Charge Center 1470Geology 4 digits Program 000Geology 3 digits Object 5310General Supplies 4 digits AMIS Code15 digits translates to………………………….. FOAP Fund0000General Fund 4 digits Organization011001Presidents Office 6 digits Account7101Supplies – General 4 digits Program 30Institutional Support 2 digits Banner FOAP16 digits 4

5. The Banner Hierarchy Definition: All chart of Account elements in Banner are in a hierarchical structure. Every code is assigned a predecessor code to define a roll-up, that allows easy grouping and summarizing for reporting. The higher levels of this hierarchical structure are not data enterable. These levels are used for reporting purposes and budget control/checking. FOAP Coding Rules FOAPs are the basic coding format for all transactions that occur in Banner. All transactions MUST have a complete FOAP string. The Account Codes available for your use include Revenues which begin with 5XXX and non- salary expenditures that begin with 7XXX. 5

6. Fund Code Element Definition: This element shows ownership of cash or fund balance. The basis for creating the Fund Code for the new Chart of Accounts was the Fund Code on the AMIS Chart. A Fund is a self-balancing set of accounts, in which transactions are recorded and segregated to carry on specific activities or attain certain objectives in accordance with prevailing regulations, restrictions, or limitations. A fund is created to allow for a fund balance, which can be used to track the historical status of a component without creating a separate Chart. Hierarchy: Fund #Fund DescriptionData enterable 20Restricted Funds N 2A Federal Grants N 210 Federal Grants N 210A Federal Grants N 210109 ABE/AH – 08/09 Y 210110 ABE/AH – 09/10 Y This is an example of the Fund Hierarchy for a portion of the Restricted Fund category. Note the data enterable indicators -- only Funds that have a indicator set to (Y) will accept transactions and budgets. The higher levels are used for reporting and budgeting purposes. 6

7. Fund Code Element (cont.) The Fund Code is a 4* digit element that is required on all transactions. The first digit of the Fund Code is directly related to its purpose. * - Federal grants that have a year-end other than June 30 have 6 numeric characters. The last two characters identify the specific fiscal year of the grant. 7

8. Organization Code Element Definition: Describes departmental entities or budgetary units within the College. The basis of this element was a combination of the charge center and program from the AMIS Chart of Accounts. This element coincides with divisional and departmental functions rather than a strictly defined Organization Chart. This element consists of six numeric characters. The first digits of the main areas of the College are in the table below. Hierarchy: Organization #Organization DescriptionData Enterable 10 President N 100 Presidents Office N 1000 Presidents Office N 10000 Presidents Office N 100000 Presidents Office N 10000A Presidents Office N 011001 Presidents Office Y This is an example of the Organization Hierarchy for a portion of the Presidents Office. This hierarchical structure is carried on throughout the entire Organization Chart. Note the data enterable indicators -- only Organizations that have a indicator set to (Y) will accept transactions and budgets. The higher levels are used for reporting and budget control purposes. 8

9. Account Code Element Definition: Describes the nature of expenditures and revenue in the Operating Ledger and assets, liabilities, and fund balances in the General Ledger. The basis for creating the Account Code structure for the new Chart was the Object Code on the AMIS Chart of Accounts. This element consists of four numeric characters. Codes available for Departmental use include Revenues which begin with 5XXX and non-salary expenditures that begin with 7XXX. Hierarchy: Account #Account DescriptionData enterable 71Supplies & Materials N 710 Supplies & Materials N 7101 Supplies - General Y 7102 Supplies - ADA Software/Equipment Y 7103 Supplies - Newspapers/Subscriptions Y 7104 Supplies - Software/Licenses Y 7105 Supplies - Instructional Y This is an example of the Account Code Hierarchy for Supplies & Material. This hierarchical structure is carried on throughout the entire Account Code Chart. Note the data enterable indicators -- only Accounts that have a indicator set to (Y) will allow transactions and budgets. The higher levels are used for reporting and budget pooling purposes. 9

10. Program Code Element Definition: Functional reporting in classifications for tracking sources and uses of institutional funds. This element defines NACUBO (National Association of College and University Business Officers) functions, such as Instruction, Academic Support and Institutional Support. The categories match the expense groupings on the Colleges Financial Statements. This element is designed to cut across organizational boundaries. This element consists of two numeric characters. Program Codes: Account #Account DescriptionData enterable 10 Instruction Y 20 Academic Support Y 30 Institutional Support Y 40 Student Services Y 50 Operation/Maintenance of Plant Y 60 Auxiliary Enterprises Y 70 Scholarships/Grants Y 80 Public Service Y 90 Agency Y 10