3. Budget Unrestricted – Basic/General (Fund 10100) –10209 Summer Session –10099 Winter Intersession –60006 Cafeteria –70007 Child Development –80008 Book Store Restricted - Specially Funded Programs (SFP) – Categorical Funded annually DSPS, EOPS, Financial Aid – Others - SFP Title V, Community Services, Tech Prep, etc. Los Angeles Mission College The following is the Fund Accounting Structure/account. Fund Fund Center (cost center/WBS ) GL (commitment item) There are two categories of funds:

4. Budget Unrestricted – Basic/General (Fund 10100) –10209 Summer Session –10099 Winter Intersession –60006 Cafeteria –70007 Child Development –80008 Book Store Restricted - Specially Funded Programs (SFP) – Categorical Funded annually DSPS, EOPS, Financial Aid – Others - SFP Title V, Community Services, Tech Prep, etc. Los Angeles Mission College The following is the Fund Accounting Structure/account. Fund Fund Center (cost center/WBS ) GL (commitment item) There are two categories of funds:

5. Fund –Five numeric digits, 10100, 10420,70007 –First digit of the fund # indicates which fund it belongs to –There are total 7 funds in district, the following 5 funds are the most used on campuses Fund 1 – 10100, 17103, 10425 etc Fund 2 – Financial Aid : 20490,, 20476, 20868 Fund 6 – Cafeteria : 60006 Fund 7 – Child Care : 78725, 70007 Fund 8 – Book Store : 80008 –No co-mingle the funds or programs, no fund 1 to fund 6, etc, Exception : EOPS (10490/20490) and Financial Aid Office –Can NOT transfer budget from one program to another program within or between funds or same agency, 17103 to 17106, 10420 to 70425 etc. –You can NOT transfer budget from one fiscal year to another fiscal year even though your budget is funded by the same agency year after year. Los Angeles Mission College

6. Fund Center ( Act as a big umbrella ), x is a 4-digit number –Fund Center includes Cost Center and WBS, depends on the type of funds. If it is a Specially Funded Program (SFP), it uses WBS. Others use Cost Center –Cost Center ( MxxxxA ) or (MxxxxB) Cost center in 10100 (General fund ) always ends with A Cost center other than 10100 ends with B, (Book store, cafeteria etc.) –WBS (Work Breakdown Structure) for SFP only Two elements, ( fund # - Mxxxx ) no A or B at the END M indicates its location – Mission college 10490 – M6310 : EOPS at Mission college 10490 – V6720 : EOPS at Valley college 10490-M 6310 counseling services of EOPS, 10490-M 6720 General Admin of EOPS 10490 10490-M6310 Los Angeles Mission College

7. G/L Acct, Commitment Item Terms are used synonymously (depends on the module – Financial Accounting vs. Controlling) Six digits code Different G/L account represents different type of expense – for example –The expense for supplies is 452100 –The expense for postage is 552200 –The expense for software supplies is 452120 Fund Accounting Structures: 10490 10490-M6310 453100 or 70007 M2490B 589000 or 10100 M1190A 213100 or 80008 M1990B 239200 Los Angeles Mission College

8. Fund Accounting Structure - examples Business office needs to purchase $ 100 supplies Account to be charged will be: –Fund : 10100 –Fund : 10100 ( General Fund ) –Fund center or Cost center : M2130A ( Business Office ) –G/L Account will be 452100 ( Supplies account ) 10100 M2130A 452100 EOPS wants to print $ 100 material for counseling in EOPS –Fund : 10490 –Fund : 10490 ( EOPS Fund) –Fund center or WBS : 10490-M6310 ( counseling of EOPS ) –G/L Account will be 453100 ( Printing account ) 10490 10490-M6310 453100 Los Angeles Mission College

9. A Chart of an Accounts How to find the General Ledger ( GL ) account to charge ? Go to SAP easy screen, click on “Favorites” and choose “Insert Transaction” Type “F.10” and click green check mark You will see a short cut node appears on your SAP screen Double click on the node Leave every thing as it is on the new screen Click on the execute clock with green check mark on the upper left corner You will see a chart of account show up where you can search the proper GL account to be charged Los Angeles Mission College

10. BTA vs. ST and JV Budget Transfer Authorization (BTA ) –The form can be retrieved from our college web site ( http://www.lamission.edu/forms/abb_forms.aspx ) ( http://www.lamission.edu/forms/abb_forms.aspx )http://www.lamission.edu/forms/abb_forms.aspx –BTA is used to set up a Specially Funded Program –After you received an award letter of the grant from the funding agency, you need to prepare a GRANT PACKAGE to set up a Specially Funded Program. –A grant package includes –A grant package includes: A Budget Transfer Authorization formA Budget Transfer Authorization form 2 copies of an original award letter from your funding agency2 copies of an original award letter from your funding agency 2 copies of An Abstract form2 copies of An Abstract form A copy of Request For Contract ( RFC ) formA copy of Request For Contract ( RFC ) form 2 copies of Master data forms2 copies of Master data forms –Submitting entire package to Administrative Services –A set of the package goes to District Budget Office and another set of the package will be routed to District Contract Unit Los Angeles Mission College

11. BTA vs. ST and JV Budget Transfer Authorization (BTA ) –BTA is also used to transfer Available Balance budget from one account to another account within the same program (exception: 10490/20490). –You can NOT transfer budget if original budget set up is zero even if your available balance is positive –Click on the smiley face to see an example : ☻ ☻ –SAP does not carry negative balance of line item over to new FY ( for SFP that crosses 2 fiscal years ) 452100 : - $ 100.00 ( fy 09 ) ----  452100 : $ 0 ( fy 10 ) 452100 : - $ 100.00 ( fy 09 ) ----  452100 : $ 0 ( fy 10 ) Budget in new fiscal year will be overstated by the same amount ( $ 100 ) Budget in new fiscal year will be overstated by the same amount ( $ 100 ) Click on the STAR to see an exampleClick on the STAR to see an example –No cents transfer, -> $ 35.95 >> you can only transfer $ 35 –Most BTA can be processed on campus except benefits (392000/395000) which must be forwarded to District for processing Los Angeles Mission College

12. Available Balance Original budget set up Go back to previous screen, click the logo You can not transfer this amount since the original budget is zero

13. BTA vs. ST and JV Salary Transfer (ST)/ Journal Voucher (JV) –Two forms can be obtained from college web site: http://www.lamission.edu/forms/abb_forms.aspx http://www.lamission.edu/forms/abb_forms.aspx –ST is used to transfer salary expenditures incurred between programs and funds –JV is used to transfer benefits and non-salary expenditure between programs and funds –All expenditure are in Debit side. –If you need to transfer expenditures between different programs within same fund, that is to transfer expenditures between two programs whose first digits are the same, e.g. 10424 to 18351 or 70007 to 78731 Debit – the program you want it to be charged Credit – the program you want it to be un-charged –If you need to transfer ST/JV between different funds, that is to transfer expenditures between two programs whose first digits are different, e.g. between 10424 and 70007 –You need to use the format known in Fund Accounting as “due to” and “due from”. –Please consult with your accounting unit on campus for instruction If you need to transfer expenditures to different programs in different funds –Some examples in next slide. Los Angeles Mission College

14. 10234 - fy 2009 10234 - fy 2010 GLbudgetcommitmentActual Available balance GLbudgetcommitmentActual Available balance 125100$1,000.00$0.00$1,000.00$0.00 125100$0.00 213100$3,000.00$2,000.00$1,000.00 213100$1,000.00$15.00$985.00 233400$2,500.00$2,700.00($200.00) 233400$0.00 452100$4,500.00$4,400.00$100.00 452100$100.00$59.00$41.00 562100$1,000.00 $1,100.00($100.00) 562100$0.00 $1,010.00($1,010.00) TTL$12,000.00$0.00$11,200.00 $ 800.00 TTL$1,100.00$0.00$1,084.00$16.00 Total Budget in fy 2010 Overstated by $ 300, see red numbers in fy 2010 Go back to previous screen, click the logo

15. The example of Salary Transfer ( ST ) / Journal Voucher ( JV ) Scenario 1 You had a student worker in Business Office ( 10100 M2130A 239200 ) whose salary was supposed to be charged to DSP &S office ( 10420 10420-M6410 239200 ). For some reasons, this student worker salary expense, $ 200, was charged to Business Office instead and you need to use salary transfer ( ST ) to correct the charges to DSP&S. –You debit $ 200 to DSP&S – 10420, 10420-M6410,239200, and –You credit $ 200 to Business Office – 10100, M2130A, 239200 The above example assumes this student worker’s assignment was over. Because there is no employee benefits for student work usually, there is no need to prepare JV to transfer benefits. The same format as shown above in transferring employee benefits if there is a need to transfer benefits. To transfer non-salary expenditure, you also follow the same procedure in the example above. However, you need to use JV to transfer non-salary expenditure If you need to transfer from one program in one fund to another program in another fund, e.g. 78731 to 60006, please consult with Accounting personnel on campus for instruction. Los Angeles Mission College

16. The example of Salary Transfer ( ST ) / Journal Voucher ( JV ) Scenario 2 You are running 2 programs, 78730 & 78731, and you have a student worker whose assignment is in 78731 effective from 7/1/09 to 6/30/10. Because of your budget, in January of 2010 you want to charge this student’s salary expense from 7/1/2009 to 12/31/2009 to your other program 78730. Since this student’s assignment is still valid, you don’t need to use ST to transfer salary expense from 78731 to 78730. You can use Salary Distribution Detail ( SDD ) form to change the assignment from 7/1/2009 to 12/31/2009 to 78730. After processing SDD, SAP system will retroactively charge the salary expense to 78730 for that period and will continue to charge 78731 from 1/1/2010 to 6/30/2010. Let’s assume in December of 2009 you decide that you want this assignment change to 78730 from 1/1/2010 to 6/30/2010. You also use SDD to change the assignment date ( 1/1/2010 – 6/30/2010 ) for program # ( 78730 ) to be charged. Los Angeles Mission College