Kuali Net Meeting 02252005

1
Kuali Net Meeting02/25/2005

• General Ledger
• Processing

2
Agenda Topics

• Four Basic Tables General Ledger Detail
  Balance - Labor Ledger Detail Balance - views
  exist that pull together chart and ledger data
  for reporting (pre-joined)
• Nightly Batch Components and the Affect of System
  Reference Tables Chart of Accounts Documents
• Touch on Data Inquiries and Reports (FIS
  FDRS/IUIE)
• Month-End Processing
• Year-End Processing

3
Labor Ledger Detail

• FIELD NAME FORMAT BUSINESS NAME
• UNIV_FISCAL_YR NUMBER(4) FISCAL YEAR
• FIN_COA_CD VARCHAR2(2) CHART
• ACCOUNT_NBR VARCHAR2(7) ACCOUNT NUMBER
• SUB_ACCT_NBR VARCHAR2(5) SUB ACCOUNT
• FIN_OBJECT_CD VARCHAR2(4) OBJECT CODE
• FIN_SUB_OBJ_CD VARCHAR2(3) SUB OBJECT
• FIN_BALANCE_TYP_CD VARCHAR2(2) BALANCE TYPE
• FIN_OBJ_TYP_CD VARCHAR2(2) OBJECT TYPE
• UNIV_FISCAL_PRD_CD VARCHAR2(2) FISCAL PERIOD
• FDOC_TYP_CD VARCHAR2(4) DOCUMENT TYPE
• FS_ORIGIN_CD VARCHAR2(2) ORIGIN CODE
• FDOC_NBR VARCHAR2(9) DOCUMENT NUMBER
• TRN_ENTR_SEQ_NBR NUMBER(5) SEQUENCE NUMBER
• POSITION_NBR VARCHAR2(8) POSITION NUMBER
• PROJECT_CD VARCHAR2(10) PROJECT CODE
• TRN_LDGR_ENTR_DESC VARCHAR2(40) TRANSACTION
  DESCRIPTION

4
Labor Ledger Detail Cont.

• FIELD NAME FORMAT BUSINESS NAME
• FDOC_REF_NBR VARCHAR2(9) REFERENCE DOCUMENT
  NUMBER
• FDOC_REVERSAL_DT DATE REVERSAL DATE
• TRN_ENCUM_UPDT_CD VARCHAR2(1) ENCUMBRANCE UPDATE
  CODE
• TRN_POST_DT DATE POST DATE
• PAY_PERIOD_END_DT DATE PAY PERIOD END DATE
• TRN_TOTAL_HR NUMBER TRANSACTION TOTAL HOURS
• PYRL_DT_FSCL_YR NUMBER(4) PAYROLL DATE FISCAL
  YEAR
• PYRL_DT_FSCLPRD_CD VARCHAR2(2) PAYROLL DATE
  FISCAL PERIOD
• EMPLID VARCHAR2(11) EMPLOYEE ID
• EMPL_RCD NUMBER(3) EMPLOYEE RECORD CODE
• ERNCD VARCHAR2(3) EARN CODE
• PAYGROUP VARCHAR2(3) PAYGROUP
• SAL_ADMIN_PLAN VARCHAR2(4) SALARY ADMIN PLAN
• GRADE VARCHAR2(3) GRADE
• RUN_ID VARCHAR2(10) PAYROLL RUN ID
• LL_ORIG_FIN_COA_CD VARCHAR2(2) ORIGINAL CHART

5
Labor Ledger Balance

• FIELD NAME FORMAT BUSINESS NAME
• UNIV_FISCAL_YR NUMBER(4) FISCAL YEAR
• FIN_COA_CD VARCHAR2(2) CHART
• ACCOUNT_NBR VARCHAR2(7) ACCOUNT NUMBER
• SUB_ACCT_NBR VARCHAR2(5) SUB ACCOUNT
• FIN_OBJECT_CD VARCHAR2(4) OBJECT CODE
• FIN_SUB_OBJ_CD VARCHAR2(3) SUB OBJECT
• FIN_BALANCE_TYP_CD VARCHAR2(2) BALANCE TYPE
• FIN_OBJ_TYP_CD VARCHAR2(2) OBJECT TYPE
• POSITION_NBR VARCHAR2(8) POSITION NUMBER
• EMPLID VARCHAR2(11 EMPLOYEE ID
• ACLN_ANNL_BAL_AMT NUMBER(19,2) ANNUAL BALANCE
• FIN_BEG_BAL_LN_AMT NUMBER(19,2) FINANCIAL
  BEGINNING BALANCE
• CONTR_GR_BB_AC_AMT NUMBER(19,2) CG BEGINNING
  BALANCE

6
Labor Ledger Balance Cont.

• FIELD NAMT FORMAT BUSINESS NAME
• MO1_ACCT_LN_AMT NUMBER(19,2) MONTH 1 AMOUNT
  (JULY)
• MO2_ACCT_LN_AMT NUMBER(19,2) MONTH 2 AMOUNT
  (AUGUST)
• MO3_ACCT_LN_AMT NUMBER(19,2) MONTH 3 AMOUNT
  (SEPTEMBER)
• MO4_ACCT_LN_AMT NUMBER(19,2) MONTH 4 AMOUNT
  (OCTOBER)
• MO5_ACCT_LN_AMT NUMBER(19,2) MONTH 5 AMOUNT
  (NOVEMBER)
• MO6_ACCT_LN_AMT NUMBER(19,2) MONTH 6 AMOUNT
  (DECEMBER)
• MO7_ACCT_LN_AMT NUMBER(19,2) MONTH 7 AMOUNT
  (JANUARY)
• MO8_ACCT_LN_AMT NUMBER(19,2) MONTH 8 AMOUNT
  (FEBRAURY)
• MO9_ACCT_LN_AMT NUMBER(19,2) MONTH 9 AMOUNT
  (MARCH)
• MO10_ACCT_LN_AMT NUMBER(19,2) MONTH 10 AMOUNT
  (APRIL)
• MO11_ACCT_LN_AMT NUMBER(19,2) MONTH 11 AMOUNT
  (MAY)
• MO12_ACCT_LN_AMT NUMBER(19,2) MONTH 12 AMOUNT
  (JUNE)
• MO13_ACCT_LN_AMT NUMBER(19,2) MONTH 13 AMOUNT
  (CLOSING)
• TIMESTAMP DATE TIMESTAMP

7
General Ledger Detail

• FIELD NAME FORMAT BUSINESS NAME
• UNIV_FISCAL_YR NUMBER(4) FISCAL YEAR
• FIN_COA_CD VARCHAR2(2) CHART
• ACCOUNT_NBR VARCHAR2(7) ACCOUNT NUMBER
• SUB_ACCT_NBR VARCHAR2(5) SUB ACCOUNT
• FIN_OBJECT_CD VARCHAR2(4) OBJECT CODE
• FIN_SUB_OBJ_CD VARCHAR2(3) SUB OBJECT
• FIN_BALANCE_TYP_CD VARCHAR2(2) BALANCE TYPE
• FIN_OBJ_TYP_CD VARCHAR2(2) OBJECT TYPE
• UNIV_FISCAL_PRD_CD VARCHAR2(2) FISCAL PERIOD
• FDOC_TYP_CD VARCHAR2(4) DOCUMENT TYPE
• FS_ORIGIN_CD VARCHAR2(2) ORIGIN CODE
• FDOC_NBR VARCHAR2(9) DOCUMENT NUMBER
• TRN_ENTR_SEQ_NBR NUMBER(5) SEQUENCE NUMBER
• TRN_LDGR_ENTR_DESC VARCHAR2(40) TRANSACTION
  DESCRIPTION

8
General Ledger Detail Cont.

• FIELD NAME FORMAT BUSINESS NAME
• TRN_LDGR_ENTR_AMT NUMBER(19,2) TRANSACTION
  AMOUNT
• TRN_DEBIT_CRDT_CD VARCHAR2(1) DEBIT CREDIT CODE
• TRANSACTION_DT DATE TRANSACTION DATE
• ORG_DOC_NBR VARCHAR2(10) ORG DOCUMENT NUMBER
• PROJECT_CD VARCHAR2(10) PROJECT CODE
• ORG_REFERENCE_ID VARCHAR2(8) ORG REFERENCE ID
• FDOC_REF_TYP_CD VARCHAR2(4) REFERENCE DOCUMENT
  TYPE
• FS_REF_ORIGIN_CD VARCHAR2(2) REFERENCE ORIGIN
  CODE
• FDOC_REF_NBR VARCHAR2(9) REFERENCE DOCUMENT
  NUMBER
• FDOC_REVERSAL_DT DATE REVERSAL DATE
• TRN_ENCUM_UPDT_CD VARCHAR2(1) ENCUMBRANCE UPDATE
  CODE
• TRN_POST_DT DATE POST DATE
• TIMESTAMP DATE TIMESTAMP

9
General Ledger Balance

• FIELD NAME FORMAT BUSINESS NAME
• UNIV_FISCAL_YR NUMBER(4) FISCAL YEAR
• FIN_COA_CD VARCHAR2(2) CHART
• ACCOUNT_NBR VARCHAR2(7) ACCOUNT NUMBER
• SUB_ACCT_NBR VARCHAR2(5) SUB ACCOUNT
• FIN_OBJECT_CD VARCHAR2(4) OBJECT CODE
• FIN_SUB_OBJ_CD VARCHAR2(3) SUB OBJECT
• FIN_BALANCE_TYP_CD VARCHAR2(2) BALANCE TYPE
• FIN_OBJ_TYP_CD VARCHAR2(2) OBJECT TYPE
• ACLN_ANNL_BAL_AMT NUMBER(19,2) ANNUAL BALANCE
• FIN_BEG_BAL_LN_AMT NUMBER(19,2) FINANCIAL
  BEGINNING BALANCE
• CONTR_GR_BB_AC_AMT NUMBER(19,2) CG BEGINNING
  BALANCE

10
General Ledger Balance Cont.

• FIELD NAME FORMAT BUSINESS NAME
• MO1_ACCT_LN_AMT NUMBER(19,2) MONTH 1 AMOUNT
  (JULY)
• MO2_ACCT_LN_AMT NUMBER(19,2) MONTH 2 AMOUNT
  (AUGUST)
• MO3_ACCT_LN_AMT NUMBER(19,2) MONTH 3 AMOUNT
  (SEPTEMBER)
• MO4_ACCT_LN_AMT NUMBER(19,2) MONTH 4 AMOUNT
  (OCTOBER)
• MO5_ACCT_LN_AMT NUMBER(19,2) MONTH 5 AMOUNT
  (NOVEMBER)
• MO6_ACCT_LN_AMT NUMBER(19,2) MONTH 6 AMOUNT
  (DECEMBER)
• MO7_ACCT_LN_AMT NUMBER(19,2) MONTH 7 AMOUNT
  (JANUARY)
• MO8_ACCT_LN_AMT NUMBER(19,2) MONTH 8 AMOUNT
  (FEBRUARY)
• MO9_ACCT_LN_AMT NUMBER(19,2) MONTH 9 AMOUNT
  (MARCH)
• MO10_ACCT_LN_AMT NUMBER(19,2) MONTH 10 AMOUNT
  (APRIL)
• MO11_ACCT_LN_AMT NUMBER(19,2) MONTH 11 AMOUNT
  (MAY)
• MO12_ACCT_LN_AMT NUMBER(19,2) MONTH 12 AMOUNT
  (JUNE)
• MO13_ACCT_LN_AMT NUMBER(19,2) MONTH 13 AMOUNT
  (CLOSING)
• TIMESTAMP DATE TIMESTAMP

11
Accounting Cycle

• Chart of accounts updates (COA documents and
  reference tables) occur in FIS upon approval and
  are copied out to decision support environments
• Sufficient funds checking is optional for FIS
  accounts (calculates budget actual -
  encumbrance - pending variances by object, level,
  consolidation, and account or perform cash
  checking)
• Two pending entry tables for FIS documents
  labor ledger and general ledger
• Labor ledger contains detail salary, wage, and
  benefits by person, position, type of pay, and
  pay period
• Entries processed by the labor poster are
  aggregated and feed the general ledger

12
Accounting Cycle Continued

• Collection of accounting feeds for GL processing
• Entries from labor poster (LL FIS documents
  (salary benefit transfers), payroll closings,
  and payroll accruals)
• GL FIS documents (DI, CR, IB, etc)
• Entries from other university systems (AP, SIS,
  travel)
• Entries from external feeds (ID billings, bank
  transmissions)

13
Accounting Cycle Continued

• All of the collected data then pass through the
  following processes
• Pre-Scrubber and Scrubber
• De-Merge Process
• General Ledger Poster
• Automated Reversal Entries
• ICR Calculation
• ICR Poster

14
Scrubber

• Edits are performed to validate data and identify
  any accounting transactions with errors
• Expired accounts are rolled to continuation
  accounts (CG accounts have a 3 month extension
  after the expiration date)
• The following entries are generated by the
  Scrubber
• Generated offsets by document type and balance
  type ensures balanced accounting entries
• Plant fund capitalization entries by organization
• Plant fund indebtedness entries by organization
• Cost share transfers
• Cost share encumbrances

15
De-Merge, Poster, and Reversals

• The De-Merge process pulls all records on a
  document that has been found to have errors -
  corrections are then made via the FIS General
  Ledger Error Correction (GLCP) document
• The Poster applies the scrubbed accounting and
  system generated entries to the general ledger
  tables (GL detail, GL balance, account balance,
  sufficient funds balance, and open encumbrances)
• The Automated Reversal process systematically
  reverses documents that were created using the
  reversal date feature

16
Indirect Cost and Decision Support

• Indirect Cost Recovery (ICR) is charged to
  eligible accounts and revenue is recorded in the
  associated income stream account, usually a GF
  Responsibility Center (RC) account sometimes a
  portion of ICR revenue is siphoned off to a
  central administration account for university
  projects
• The accounting and system generated entries are
  then passed on to the decision support
  environments (data direct, pre-defined queries,
  ad hoc reporting)

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Account Inquiry Main
18
Account Inquiry Budget Sufficient Funds
19
Account Inquiry Responsibility Continuation
Accounts
20
Offset Definition Reference Table
21
Org Maintenance - Capitalization
22
Account Inquiry CG - ICR
23
Sub Accounts Inquiry - Cost Share
24
Administrative Error Correction (GLCP)
25
Pause from PowerPoint Presentation

• Balance inquiry screens with drill down
• Example of GL entries in FIS

26
Month-End Processing

• Majority of time spent on legacy systems and
  external feeds
• Small number of legacy interdepartmental billings
  remain
• RC assessments
• Student health insurance and student fees
• Bi-weekly payroll accruals
• CG letter of credit cash transfers

27
Last Working Day of the Month

• Legacy/external feeds are balanced, pre-edited,
  and accepted into accounting batch cycle
• FIS documents process as usual (must have
  completed routing and approval process)
• Generation of first day standard reports
• Monthly Operating Detail Listing
• Monthly Operating Statement
• CG Monthly Operating Detail Listing
• CG Monthly Operating Statement
• Labor Operating Detail Listing
• Interdepartmental Billings
• Expired Accounts Listing

28
1st Working Day of the Month

• Place first day standard reports on FDRS/IUIE
  Account View (electronic dynamic packet
  generation)
• Electronic notification of reports to all fiscal
  officers, account managers, supervisors, and
  selected delegates (primary and ERD)
• Remote printing and distribution of selected
  report packets (RDM) ending Fall 2005
• Generation of second day standard reports
• RC/Campus Budget Report
• RC/Campus Budget Summary Report
• ICR Income/Expense
• Fund Statements General Ledger

29
2nd Working Day of the Month

• Place second day standard reports in Reports
  Viewer
• Remote printing and distribution of selected
  reports ending Fall 2005
• Special end user reports

30
Account View Main
31
Account View Report Selection
32
Account View Operating Statement
33
Account View Transaction Listing
34
Pre Year-End Closing

• Creation of new fiscal years chart of accounts
  (Genesis)
• Budget construction
• Generation of pre-closing business manager
  reports general fund org reversion,
  negative/positive cash, outstanding encumbrances,
  prior year June activity, general ledger, fund
  statements, preliminary balance sheet
• Update FIS org reversion reference table
• Posting of accrued vacation sick liability

35
Pre Year-end Closing Cont.

• Monitoring of system reference tables
• Accounting periods (open/close, assign dates)
• System reference table (beginning balance flag)
• Payroll dates table
• Benefit calculation rates
• Cancellation of selected unapproved FIS documents
  after June 30 batch cycle
• Activation of year-end documents (for posting to
  periods 12 13)
• Snapshots of account and org tables for year-end
  reporting

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Org Reversion Table
37
Accounting Periods Table
38
Systems Options Table
39
Document Type Table
40
First Closing (July 6)

• Normal month-end closing items including the
  first day standard reports
• First closing business manager reports
• Accounting transactions occur in two fiscal years
• Normal FIS documents post in the period approved
• Prior to June 30 they post to the previous fiscal
  year
• After June 30 they post to the new fiscal year
• Year-end documents post to the prior fiscal year
• Through first closing they post to period 12
• After first closing through final closing they
  post to period 13

41
Second Closing (July 15)

• The time between first and second closing is
  primarily reserved for campuses to make
  adjustments
• Second closing business manager reports including
  a listing of transactions since first closing

42
Final Closing (July 26)

• Campus closing meetings are scheduled prior to
  final close
• Final closing first and second day reports
• Final closing business manager reports

43
Year-End Balances and Carry Forwards (July 28
31)

• Org reversions and carry forwards
• Encumbrance forwards
• Close out current fiscal year nominal activity
  (balance type NB)
• New fiscal year balance forwards
• Create CG beginning labor balances
• Special cash consolidations for auxiliary and
  service units

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End of Presentation

• QUESTIONS?