1. Derivation Sherry Pickering, Director, Fiscal Services CSU, East Bay April 22, 2015

2. Learning Objectives List the NACUBO Program Codes Review the reporting requirement Define the derivation rules Apply the rules to demonstrate the process Review the maintenance steps that are required to keep this process up to date April 2015Year-End New Employee Training2

3. CSU Reporting Model - Visually April 2015Year-End New Employee Training3

4. FIRMS Reporting Requirements April 2015Year-End New Employee Training4 Who Frequency Data TypeMonthlyQuarterlyAnnually CampusLegal Cash Management CampusLegalFinancial CampusLegalBudget CampusGAAPFinancial Auxiliary OrganizationsLegalFinancial Auxiliary OrganizationsGAAPFinancial

5. Legal FIRMS Financial Submissions April 2015Year-End New Employee Training5 Budgets Actuals [including FTE] Encumbrances

6. NACUBO Program Code April 2015Year-End New Employee Training6

7. Derivation Steps April 2015Year-End New Employee Training7 CSU BU Derivation>Derivation Rules>CSU BU Rule1

8. Derivation Steps April 2015Year-End New Employee Training8 CSU BU Derivation>Derivation Rules>CSU BU Rule2

9. April 2015Year-End New Employee Training9 Derivation Steps Setup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

10. April 2015Year-End New Employee Training10 Derivation Steps Setup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

11. April 2015Year-End New Employee Training11 Derivation Steps Setup Financials/Supply Chain>Design ChartFields> Define Values>ChartField Values>Fund Code

12. Derivation Rules April 2015Year-End New Employee Training12 CSU BU Derivation>Derivation Rules>CSU BU Rule4

13. Derivation Rules (cont.) The NACUBO Program Code derivation rules are processed in a specific order for each account type April 2015Year-End New Employee Training13

14. April 2015Year-End New Employee Training14 Assets, Liabilities, Equity These account types use Rule 1 only Program Code is assigned based on Account Type Program Code 9002 is assigned to all account types for assets, liabilities and equity

15. April 2015Year-End New Employee Training15 Revenue These account types will first use Rule 2 Fund Processing Type + AAT Key Sample: Fund 0948 + Trans In from DCF= 1301 If not found in Rule 2 then the program code associated with Rule 1 will be used Account Type R = 5000

16. April 2015Year-End New Employee Training16 Expense This account type will first use Rule 2 Fund Processing Type + AAT Key Sample CSU Operating Fund + Utilities = 0704 If Rule 2 is not found it will look to Rule 3 FNAT Key has a program code If no program code on FNAT key then PS FUND Attribute If Rule 3 is not found it will look to Rule 4 Department has a program code

17. Derivation Process April 2015Year-End New Employee Training17

18. Derivation Process April 2015Year-End New Employee Training18

19. Derivation Process April 2015Year-End New Employee Training19

20. Derivation Concept Three PeopleSoft Business Units April 2015Year-End New Employee Training20 CMP Business Unit  Legal Basis  All six ChartFields can be used  Campus Business Needs  ChartField Values based on Campus Information Needs CSU Business Unit  Legal Basis  NACUBO Program Code derived into PS Program ChartField  All ChartFields – with Program Code replaced GAP Business Unit  GAAP Basis  Four ChartFields used – Fund, Account, Program Code and Class  All ChartFields are derived

21. April 2015Year-End New Employee Training21 GAAP Business Unit Derivation (Look Up) Derived from CSU Business Unit – Actuals Only Derives Net Asset Category from PS Fund Looks up Net Asset Category based on FNAT Derives Natural Classification from PS Account Looks up Natural Classification based on AAT Derives Program Group based on Program Code Derives Class code from CSU fund on FNAT key

22. GAAP FIRMS Submissions April 2015Year-End New Employee Training22 Pre-Close Closing Entries Post Close

23. CSU_FIRMS_FILE – Stores Extract File Used to debug errors or tie out to systemwide inquires April 2015Year-End New Employee Training23

24. Record Type http://www.calstate.edu/es/intranet/applications/fob/firms/f irms-data-element-dictionary/record-type.shtml April 2015Year-End New Employee Training24

25. Maintenance CSU_CDIP_FUND_PROC_TYPE CSU_CDIP_RULE_2_REVIEW CSU_CDIP_RULE_4_REVIEW CF_ATTRIB_TBL PROGRAM_CD GAAP_OVERRIDE April 2015Year-End New Employee Training25

26. Override Review April 2015Year-End New Employee Training26

27. www.calstate.edu April 2015Year-End New Employee Training27