1. Overview Chart of Accounts

2. Overview of CSU Chart of Accounts Each CSU Campus is accountable to three separate, distinct, and related entities The State of California The CSU Chancellor’s Office The campus community All three are tied together by the campus PeopleSoft chart of accounts Fund Attributes – FNAT Account Attributes - AAT

3. PeopleSoft Chartfields Defined Chart of Accounts White Paper CSU will use 6 of the 16 PeopleSoft Chartfields All CSU Modifications will include the 6 defined Chartfields Fund Account DeptID Project Program Class All remaining PeopleSoft Chartfields will NOT be supported by CMS

4. Fund Definitions  The Fund ChartField value is the lowest level at which the CMS Finance 9.0 delivered Baseline will generate a Trial Balance.  The Fund ChartField and its corresponding FNAT Key attributes provide the necessary information for CSU System-Wide and SCO reporting.  For General Fund appropriated funds, the value of the Fund ChartField should be based upon a coding scheme to uniquely identify the year of appropriation.  Delivered Field Format = Alphanumeric  Run Attribute Build (CSUFS017.sqr) prior to setup. Valid Uses If desired, individual campuses will determine how to split Fund values to manage at a lower level than FNAT Key value [1]. [1] For the CMP Business Unit, the Fund ChartField is used for the following purposes:  Lowest level at which CSU is required to reconcile to the SCO accounts  Campus activities that require a trial balance [1] [1] As defined by System-Wide Financial Information Record Management System (FIRMS).

5. Account Definitions  The Account ChartField is the detailed breakdown for a Balance Sheet and Income Statement. The function of this ChartField is to classify Assets, Liabilities, Fund Equities, Revenues, and Expenses. This ChartField captures the nature of the financial transaction that is entered into the system.  Account defines the minimum level of required detail for campus and System-Wide reporting. The values of this ChartField are linked through a required AAT key to the FIRMS object codes.  The Account ChartField and its corresponding attributes provide some of the necessary information for CSU System-Wide and SCO reporting.  Delivered Field Format = Alphanumeric  Run Attribute Build (CSUFS017.sqr) prior to setup. Valid Uses At a minimum, the CMP Business Unit uses the Account ChartField to obtain a detailed breakdown that map to the FIRMS Object Code and/or State GL Account.

6. DeptID Definitions  The Department ChartField represents the detailed breakdown of campus organization structures. Combined with other ChartField values, they can form the basis for department budgets that track expenditures and revenues.  Based on CDIP (Corporate Data Integrity Package) Rule #4 the NACUBO program code will be derived based on this ChartField when appropriate. For Departments that have activities that are classified with more that one NACUBO program code, the Rule 4 Table allows you to split the activity based on a percentage. Note: Refer to the Legal & GAAP BU Processing BPG for more information  Each campus’ PeopleSoft Financial and HCM Department Table must be synchronized.  Delivered Field Format = Alphanumeric Valid Uses This ChartField corresponds to the organizational structure identified by each campus. The departments identified by HCM will also be accounted for in the Dept ChartField.

7. Program Definitions  The Program Code ChartField is used to define a set of ongoing general activities for which financial activity needs to be tracked. A Program, unlike a Project, does not have a strict start and end date. It is typically an ongoing effort.  This ChartField is used to track those activities deemed to be a Program based on reporting needs and/or campus policy.  Delivered Field Format = Alphanumeric Valid Uses At a minimum, the Program ChartField could be used to identify: Campus activities Set of activities where an income statement may be required, for example: Reimbursed Activities

8. Project Definitions  The Project ChartField may be used to identify a discrete set of activities that occurs within a finite time period. Activities associated with this ChartField may span multiple Departments, Funds and/or Accounts.  This ChartField is used to track those activities deemed to be a Project or Grant based on reporting needs and/or campus policy.  Delivered Field Format = Alphanumeric Valid Uses The Project ChartField will be used for the following purposes: Capital Projects Departmental Projects Set of activities where an income statement may be required

9. Class Definitions  The Class ChartField is provided for any special cost reporting needs a campus department or other organizational unit may have that are not met by the other defined ChartFields.  Delivered Field Format = Alphanumeric Valid Uses As a general guideline, a Class should only be assigned when the campus needs cannot be met using other ChartFields. Identification of this ChartField is completely at the discretion of each campus.

10. All transactions, SCO, CO and Campus originate with the 6 PeopleSoft Chartfields

11. Chart of Accounts Review All external Reporting is driven by the attributes on the Fund and Account Chartfields All CSU Attributes are maintained by the Chancellor’s Office Certain attributes are specific to the State Controller Certain attributes are specific to the CSU Certain attributes (and chartfields) are specific to the campus ALL are subsets from SCO to CSU to Campus

12. www.calstate.edu

13. Overview Chart of Accounts

14. CSU Attributes are assigned by the “FNAT” Key

15. SCO Attributes on PeopleSoft Fund SCO Fund6028 SCO Sub Fund003 SCO Category00 Appropriation Year2002 Appropriation Reference302 SCO Account type 1C SCO Account Type 2D SCO Revenue Account000000 SCO Program06 SCO Element96 SCO Component115 Available To12/31/2006 Reversion12/31/2008

16. Account Chartfield “103804” CSU Account Attributes (AAT Key) There are five CSU Attributes on the Account. Key values are FIRMS Object Code, State GL Account and GAAP Natural Classification There are five CSU Attributes on the Account. Key values are FIRMS Object Code, State GL Account and GAAP Natural Classification

17. State of California Examples of SCO Documents/files SCO Reconciliation Report Claim Schedules SAM 99 (CSUGL010) Report Plan of Financial Adjustments Cash remittance Monthly SAM99 file Allocation Orders Controller’s Transfers

18. SCO Agency Reconciliation Report (Fondly referred to as the “Tab Run”) SCO Fund SCO Sub Fund SCO Approp Ref SCO Program, Element & Component SCO Acct Type 1 SCO Acct Type 2 SCO Year of Enactment Avail To and Reversion Dates SCO Approp Chapter

19. SCO Notice of Transfer (Controller’s Transfer) SCO Fund SCO Sub Fund SCO Appropriation Ref SCO Year of Enactment SCO Acct Type 2 SCO Category

20. SCO Claim Schedule SCO Fund SCO Fund SCO Sub Fund SCO Approp Ref SCO Year of Enactment SCO Category SCO Approp Chapter

21. SAM 99 “R” Type SCO Account 0001000 2001 R 000 161400 SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Revenue Acct “F” Type SCO Account 0001000 1999 F 001 90 00 00 000 SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Category, SCO Program, SCO Element, SCO Component “D” Type SCO Account 0001000 2002 D 001 11 00 00 000 SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2, SCO Approp Ref, SCO Category, SCO Program, SCO Element, SCO Component

22. SCO SAM 99 File (Tape) SCO Fund SCO Fund SCO Sub Fund SCO Appropriation Ref SCO Category SCO Program, Element & Component SCO Year of Enactment SCO Acct Type 2 SCO Acct Type 1

23. Plan of Financial Adjustment SCO Fund SCO Sub Fund SCO Year of Enactment SCO Appropriation Ref SCO Category SCO Program, Element & Component SCO Acct Type 2

24. Notice of Allocation Order SCO Fund SCO Sub Fund SCO Year of Enactment SCO Appropriation Ref

25. SAM 7 – Trial Balance Maps to PeopleSoft Fund Code Chart Fields Maps to PeopleSoft Account Chart Fields

26. CSU Chancellor’s Office Sample of CO documents/files Quarterly/Annual FIRMS Submission Annual Budget FIRMS Submission Request for Allocation Orders

27. Chancellor’s Office FIRMS Reporting Elements SCO Year of Enactment SCO Appropriation Ref CSU Fund

28. CSU Attributes CSU Fund and FIRMS Object Code

29. FIRMS Object Codes All PeopleSoft Account Chartfields must map to a FIRMS object code Campuses can establish multiple PeopleSoft Accounts that map to one FIRMS object code in order to accommodate campus business needs Separate common activity to facilitate easier reconciliations Separate fund balance clearing Claims, payroll, PFA’s, etc Separate Accounts Payable PeopleSoft AP activity Manual Obligation Accruals Payroll Accruals Encumbrance Accruals PO encumbrances

30. Campus Community Sample of Campus documents/files Transaction processing by department Monthly transaction report for each department Capital Outlay/Project reporting Vice President/College level reporting Campus trend analysis

31. Sample Campus Reporting PeopleSoft Fund Code Chart Field PeopleSoft DEPTID Chart Field

32. Sample Department Report PeopleSoft Account Chart Field PeopleSoft Fund Code Chart Field

33. GAAP Attributes

34. Sample GAAP Statement of Net Assets Assets and Liabilities are based on the GAAP natural classification attribute on the PeopleSoft Account Chartfield Net Assets fund balances are based on the GAAP net asset category attribute on the PeopleSoft Fund Code Chartfield

36. www.calstate.edu

37. Overview Chart of Accounts

38. New Attributes EO 1000 established the CSU Fund Types used by the CSU to define activity within State University Trust Fund 0948 These attributes have been added to the CSU Fund Attributes and are visible in Peoplesoft 9.0

39. EO 1000 CSU Types Executive Order 1000 established the CSU Fund Types that govern all activity within State University Trust Fund 0948 Proprietary Enterprise Funds Internal Service Funds Fiduciary Investment Trust Funds Private Purpose Trust funds Agency Trust Funds

40. The Proprietary Funds category is used to account for activities supported, at least in part, by fees or charges and includes two Fund types: Enterprise Funds Internal Service Funds.

41. Proprietary Funds Enterprise Enterprise Funds are used to report any activity for which a fee is charged to external users for goods or services. CSU policies, standards, and definitions may also require utilization of Enterprise Funds to meet accounting or reporting requirements

42. Enterprise Fund Criteria a) The activity is financed with debt that is secured solely by a pledge, by the Trustees, of the net revenue from fees and charges of the activity, i.e. SRB Debt b) Laws or regulations require that the activity’s costs of providing services, including capital costs be recovered with fees and charges rather than with taxes or similar revenues, i.e. Housing & Parking c) CSU policies, standards, and definitions require that the activity establish fees and charges designed to recover its costs. These fees are directly related to, although not necessarily equal to, the costs of goods or services, (CSU/Campus created enterprise – International Programs) d) CSU policies, standards and definitions require separate accounting or reporting of revenues, expenses, and/or net assets, i.e. IRA & CSU Operating Fund

43. Internal Service Fund Criteria Internal Service Funds account for the financing of goods or services provided by a designated campus department or unit to other campus departments of units. Established primarily to improve financial management of scarce campus resources

44. Fiduciary Funds Used to account for assets held by a campus in a trustee capacity or as an agent for individuals, private organizations, or other governmental units, and therefore cannot be used to support CSU programs and activities. Three Fund types Investment Trust Funds Private-Purpose Trust Funds Agency Funds

45. Fiduciary Funds Criteria Investment Funds – used to report the external portion of investment pools held for individuals, private organizations, or other governments Private-Purpose Trust funds – used to report all other trust arrangements under which the principal and income benefit individuals, private organizations, or other governments Agency Funds – used to report resources held by the campus in a purely custodial capacity

46. New Governance

47. CSU Fund Type Classifications

49. www.calstate.edu