UNM Chart of Accounts Hierarchy Presented by Laura

UNM Chart of Accounts Hierarchy Presented by Laura Putz August 9 & 10, 2010 (revised for reserves 11/8/11)

UNM Organizational Structure and Account Hierarchy FOPA Hierarchies and Index Code How UNM is organized for reporting purposes Chart of Accounts Structure How accounting data is recorded and reported Hyperion Reporting Banner Forms

Overview of UNM Finance Reporting Strategy BANNER Nightly Update & Weekly Reconciliation ODS Hyperion (Dynamic) Forms

What does this mean? You run a Hyperion report: It has data that was in Banner the night before. If a JV posted yesterday and you run the report today, you will see the posted JV reflected in the data for the reporting period. You drill down on a Banner Form to see report data: This data is what is currently in Banner. If a JV was approved and posted an hour ago, that JV will be reflected in the data you are viewing. It will NOT be reflected in your Hyperion report until tomorrow.

First, the way UNM is structured:

Index- Speed dial to FOPA Purpose: Facilitates feeder systems Facilitates data entry Reporting Advantages Disadvantages • Control of FOPA combinations • Maintenance • Simplifies data entry • Masks data grouping advantages of hierarchies • Simplifies basic reporting • Simplifies day to day accounting • SCT delivered reports do not typically utilize the Index code

Index to FOPA Examples Index 258000 = 3 u 0044258 BP 131 GNACTV Index 043420 = 3 U 0034043 BP 222043 E 01 Index 8510 V 4 = 379 H 0851 N 13 P 17 RGNACTV Which do you prefer? ? ?

FOPA Structure-Fund Designates a fiscal and accounting entity with a self-balancing set of accounts Connection point between GL and OL Must have a financial manager Determined by SOURCE of funds Organization A permanent unit with assigned employees and operational budget Must have a financial manager Program Designates NACUBO functional classifications such as: Instruction, Research, and Public service. Used primarily for Higher Education Department (HED) reporting Activity Is an event, conference, center or other designations that require separate income statement (revenue and expense) tracking

Fund Hierarchy Fund Type: Level 1 Level 2 Fund Code: Level 1 Level 2 Fund Accounting Category Fund Entity Fund Classification/Source Fund Detail/Project Level 3 Project Year/ Sub Project Level 4 Project Year/ Subproject Level 5 Reserved for future use Current Restricted 10 CR - HSC 13 HR Federal C & G HSC 3 RFED HR Analysis Soil Moisture Dynamics 3 R 01 Y HR Analysis Soil Moisture Dynamics 301 Y 0

Fund Hierarchy If a report is run at Fund level 2, 3 U 56 -HU General Clinical Service - all 13 funds that roll up into this fund will be included. Contra Program reflected in reports impact reserves reporting at Level 1 and Level 2. If a report is run at Fund level 3, 3 U 0029 -HU Clinical Residuals - all indices that roll up into this subset. This will NOT include any indices in other level three funds.

Fund Hierarchy in Banner - FTIFNDH

Eprint-Fund Hierarchy Report

FOPA Structure-Program Fund Designates a fiscal and accounting entity with a self-balancing set of accounts Connection point between GL and OL Must have a financial manager Organization A permanent unit with assigned employees and operational budget Must have a financial manager Program Designates NACUBO functional classifications such as: Instruction, Research, and Public service. Used primarily for Higher Education Department (HED) reporting Should be consistent with Fund choice Activity Is an event, conference, center or other designations that require separate income statement (revenue and expense) tracking

Program Hierarchy Program Level 1 Level 2 Mission (Education, Research, Public Svc, etc. ) NACUBO Functional Classifications P 2 Research P 16 – Research Unrestricted (Sponsored Research, Dept Administration, etc. ) Level 3 (Endowed and Non-Endowed Spending, etc. ) Level 4 Reservedfor for. Future. Use Reserved Level 5 Reserved for Future Use Program or Project P 163 – Fetal Alcohol Syndrome

Program Hierarchy If a report is run at Program Level 1 for Research, data for ALL indices that have a Research program will be included. Contra-programs included if reports generated by Fund Level 1 or 2 If a report is run at Program Level 3, only data for indices for that specific Program or Project will be included.

Program Hierarchy in Banner - FTIPRGH

Eprint-Program Hierarchy Report

FOPA Structure-Organization Fund Designates a fiscal and accounting entity with a self-balancing set of accounts Connection point between GL and OL Must have a financial manager Organization A permanent unit with assigned employees and operational budget Must have a financial manager Levels 1 – 4 determined by institution Levels 5 – 8 determined by department Program Designates NACUBO functional classifications such as: Instruction, Research, and Public service. Used primarily for Higher Education Department (HED) reporting Activity Is an event, conference, center or other designations that require separate income statement (revenue and expense) tracking

Organization Hierarchy Level 1 President/Governing Board Level 2 Vice President Level 3 College Level 4 Classification Level 5 Department Level 6 Division/Financial Reporting Unit Level 7 Financial Reporting element Level 8 PI or other Reporting Unit 19 A - President AF – Executive VP for HSC AFA - HSC Admin AFA 2 – AVP for Finance 258 A - Unrestricted Accounting - HSC 258 B – HSC Unrestricted Accounting

FTMORGN

FTMORGN Drill Down

Organizational Hierarchy Reports run at the “AF” Organizational level (Level 2) will have all index data that rolls up into the AF (VP Health Sciences Center) Organization Reports run at the “ 997 B” organizational level (Level 6) will have all index data that rolls up into the 997 B (Pediatrics Administration Division) Organization, which is WITHIN the VP Health Sciences Center (AF) Level 2 organization.

Eprint-Organizational Hierarchy Report

FOPA Structure-Activity Fund Designates a fiscal and accounting entity with a self-balancing set of accounts Connection point between GL and OL Must have a financial manager Organization A permanent unit with assigned employees and operational budget Must have a financial manager Program Designates NACUBO functional classifications such as: Instruction, Research, and Public service. Used primarily for Higher Education Department (HED) reporting Activity Is an event, conference, center or other designations that require separate income statement (revenue and expense) tracking Does not have a hierarchy structure Determined by department

Activity Most HSC reports can be run based on activity Departments can use Activity codes to simplify reporting Provides grouping options for reporting

Eprint-Activity Codes Report

Hyperion Reporting

Activity Reporting

Account Hierarchy Account Type: Level 1 Level 2 Account Code: Level 1 Revenue, Expense, Asset, & Liability Operating, Non-Operating Current & Non-Current Statement of Net Assets and SCF Summary (Balance Sheet & Cash Flow) Statement of Net Assets and SRECNA Det Level 2 (Balance Sheet & Income Statement) SRECNA/Notes/Council Higher Education Level 3 Level 4 Revenues & Intra-University Activity 50 Operating Revenue 51 Cash Inflow Operating Activities OA Tuition Revenue OA 1 (Income Statement & State Reporting) Resident Full Time 012 Line Item Detail Resident Full Time General 0120 29

Account Hierarchy in Banner-FTIACTH

Account Hierarchy and Reporting

Eprint-Account Hierarchy Report

Account Code Resources

Utilizing Index and FOPA Hierarchies in Reporting Hyperion Reporting from Operational Data Store (ODS) Web based User identified parameters Report formatting flexibility (grouping options) Ability to export data to other formats (xls, txt, pdf) 34

Utilizing Index and FOPA Hierarchies in Reporting Hyperion Reports Income Statement FOH 0001 & 2 - Operating Ledger Detail & Summary Balance Sheet FGH 0001&2 -General Ledger Detail & Summary Grant FRH 0001&2 -Grant Ledger Detail & Summary Report Payroll FSH 0001 -Payroll & Payroll Benefits Distribution Detail 35

FOHH 001&1 Dashboard

Hyperion Reporting

Hyperion Reporting

Hyperion Reporting

FGH 0001&2 Dashboard

Hyperion Reporting

FRH 0001&2 Dashboard

Hyperion Reporting

Hyperion Reporting

Utilizing Index and FOPA Hierarchies in Reporting Banner Forms Real-time information access Web availability Roll-up and drill-down capabilities Output can be sent to Microsoft Excel Takes advantage of Banner features 45

Useful Banner Forms Income Statement FGIBDST-Organization Budget Status FGIBDSR-Executive Summary FGIBAVL-Budget Availability Status FGITRND-Detail Transaction Activity Balance Sheet FGITBAL-General Ledger Trial Balance FGITBSR-Trail Balance Summary Form FGIGLAC-General Ledger Activity Grant FRIGITD-Grant Inception to Date FRIGTRD-Grant Transaction Detail

Useful Banner Forms - FGIBDST

Useful Banner Forms-FGIBDSR

Useful Banner Forms - FGITBAL

Useful Banner Forms - FGITBSR

Useful Banner Forms - FRIGITD

Useful Banner Forms

Questions?