PeopleSoft General
Ledger
UNIVERSITY OF
HOUSTON
SYSTEM-WIDE
Chartfield Definition
• PeopleSoft General Ledger uses
chartfields to identify journal entries.
• Each chartfield contains information that
defines a transaction in terms of
responsible party, fund source and
function of entity.
PeopleSoft E&G ChartFields
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Business Unit
Fund Code
Department
Program
Project ID
• Account
• Budget Reference
• Chartfield 1
Fund Related Values
• Fund Code
• Grant Related
Values
– Sponsor Type
– Funding Agency
– CFDA Code
– Sponsor ID
Organizational Related Values
• Business Unit
• Department Code
Activity
Related Values
• Program Code
• Project ID
• Chartfield 1
Cost Center Definition
• A combination of Chartfields constitutes
a cost center. It defines whose money it
is, what type of money it is, and what
type of activity it is being spent to
support.
Cost Center Composition
• A Cost Center will include:
– Business Unit
– Department
– Fund Code
– Program
– Project ID
Non-Project/Grant
Cost Center Example
00730-2063-H0066-A0838-NA
where….
00730 = Business Unit
2063 = Fund Code
H0066 = Department
A0838 = Program
NA=Non project/grant
Project/Grant
Cost Center Example
00730-1026-H0124-B0001-G000052
where….
00730 = Business Unit
1026 = Fund Code
H0124 = Department
B0001 = Program
G000052 = Project ID
Review of ChartFields
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Business Unit
Fund Code
Department
Program
Project ID
• Account
• Budget Reference
• Chartfield 1
Understanding the Business
Unit
• Organizations are divided into entities
for operational or reporting purposes.
• PeopleSoft defines these entities as
Business Units.
• Each UHS component is defined as a
Business Unit.
UHS Business Units
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00730 - University of Houston
00759 - UH Clear Lake
00784 - UH Downtown
00765 - UH Victoria
00783 - UH System Administration
00797 - UH System Consolidated
Fund Code
• Each fund is a balanced ledger.
• Funds are coded by source or type of
monies they represent.
• Defined through a four digit Fund Code.
UHS Fund Codes
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1XXX = State
2XXX = Designated
3XXX = Auxiliary
4XXX = Restricted
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5XXX = Grants
6XXX = Endow. & Loans
7XXX = Plant
9XXX = Agency
Department Code
• Each UHS department is assigned a
unique five digit code.
– Leading alpha character for campus.
– Four numeric characters assigned
sequentially .
• Hierarchy is assigned through
department trees.
UHS Department Codes
• HXXXX = UH departments
• CXXXX = UHCL
departments
• DXXXX = UHD departments
• VXXXX = UHV departments
• SXXXX = UHSA
departments
Program Code
• Five digits are used to uniquely identify a
non-project cost center either within or
across departments
• First digit tells the purpose of the program
by expenditure function
– Expenditure function is related to required
NACUBO reporting
UHS Program Codes
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AXXXX = Instructional programs
BXXXX = Research programs
CXXXX = Public Service
DXXXX = Academic Support
EXXXX = Student Services
FXXXX = Institutional Support
GXXXX = Plant
HXXXX = Scholarship
IXXXX = Auxiliary
Project ID
• Project cost centers use a common
Program.
• Uniqueness of Cost Center provided by
Project ID.
• Can be used for Grants, Capital and
other projects.
• Project ID is a seven digit code.
UHS Project ID
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GXXXXXX = Grant or sponsored project.
PXXXXXX = Capital or building project.
AXXXXXX=Administrative project.
IXXXXXX=Internal Award project.
Account
• Account describes the nature of the
transaction.
• Account uses a five digit code.
• There are five Account types.
• The first digit of the code describes the
type of account.
UHS Account Codes
Balance Sheet
Items
Income Statement
Items
• 1XXXX = Asset
• 2XXXX = Liability
• 3XXXX = Fund Equity
• 4XXXX = Revenue
• 5XXXX = Expense
PeopleSoft Finance
Transaction Chartfields for
Non-Proj/Grnt Cost Center
• Identified as:
00730-2063-H0066-A0838-NA-53905
PeopleSoft Finance
Transaction Chartfields for
Proj/Grnt Cost Center
• Identified as:
00730-1026-H0124-B0001-G00005253905
Budget Reference
• Budget Reference is the period of time
for which expenditures are planned and
authorized.
• UHS has designed six digit Budget
Reference coding.
– BPXXXX
• UHS Budget Reference is equivalent to
the Fiscal Year.
Budgetary Control
Elements that are part of the Budgetary
Control design include:
• Budget Types
• Budget Keys
• Budget Checking
Budget Types
• Revenue (REVEST) Budgets
– Represents authorization to generate
revenue
• Organization (ORG) Budgets
– Expenditure budget for Non-Proj/Grt cost
centers
• Project/Grant (PROJ_GRT) Budgets
– Expenditure budget for Proj/Grt cost
centers
Budget Keys
• The Chartfield values PeopleSoft uses
to determine available funds for budget
checking transactions.
• UH budget checking occurs at the cost
center/budget account level.
Budget Checking
Budgets can be:
• Controlled
– Lack of sufficient budget will cause a journal to fail. The ORG and
PROJ/GRT budget types are set to Control.
•
Track w/ Budget
– A journal will pass regardless of adequacy of budget, as long as the
appropriate budget category exists. External feeds such as
telephone and postage are set to this option.
– Track w/out Budget
– A journal will pass as long as the cost center is an active, valid one.
No budget is required. The REVEST budget type is set to this
option as well as all Salary & Wage transactions.
University Funding
Sources/Uses
• Operating Funds
– Ledger 1 - Educational and General Funds Funds for administration, institutional expense,
instruction and departmental research,
physical plant operation, libraries, and other
items relating to instruction.
University Funding
Sources/Uses
– Ledger 1 (cont.) - Most state appropriations are
accounted for in this fund. These consist of our
General Revenue Appropriations that are retained in
the State Treasury in Austin that the university
expends against. There are certain funds in this group
that are collected locally, such as tuition and indirect
cost that the university collects locally, but is required
to deposit in the State Treasury that the university
expends against.
University Funding
Sources/Uses
• Operating Funds
– Ledger 1 Restrictions
• Ledger 1 funds cannot be expended for
entertainment expenses, alcoholic beverages, gifts,
service awards costing more than $50. Ledger 1
funds cannot be used to purchase alcoholic
beverages.
University Funding
Sources/Uses
• Operating Funds
– Ledger 2 - Designated Funds - Funds arising from
sources that have been internally designated by
management and approved by the Board of Regents
to be used for special purposes. The funds are
collected locally and deposited in University of
Houston bank accounts. This includes designated
tuition and investment income, which are available to
the President for central allocation. These funds are
also composed of student lab and course fees, whose
rate and use is determined by the colleges.
University Funding
Sources/Uses
• Operating Funds
– What does this mean?
• In most cases, ledger 2 (designated) funds or
certain unrestricted auxiliary (ledger 3) funds shall
be used for payment of expenditures for official
functions and discretionary items.
• What are discretionary expenditures?
– Examples of these type of expenses are business meals,
gifts or awards, and club memberships.
University Funding
Sources/Uses
• Discretionary expenditures – Restrictions
– Tickets to concerts, plays, athletic events –
Limited occasions – mainly fund-raising
activities for potential university donors,
recruitment of faculty or staff, or other official
university guest where benefit to university is
clearly demonstrated.
University Funding
Sources/Uses
• Discretionary expenditure restrictions
(cont.)
– Flowers – Flowers for centerpieces of
decorations for official functions or as awards
of part of award ceremonies may be
purchased with appropriate university funds.
Flowers for university employee or family
members should be made from personal
funds and may not be paid with university
funds.
University Funding
Sources/Uses
• Discretionary expenditure restrictions
(cont.)
– Gifts and awards – Employee service and/or
safety awards or awards to donors, potential
donors and other contributors to the university
mission are permitted. Staff award programs
require the approval of Human Resources
and selection of recipients requires the
approval of the dean or director.
University Funding
Sources/Uses
• Discretionary expenditure restrictions (cont.)
– Club memberships – University-paid memberships
may be approved by the president for certain officials
as required to carry out their designated
responsibilities. Expenditures for business purposes
incurred through these memberships may be paid
from university funds. Individuals are responsible for
all personal expenditures incurred and any taxes
resulting from these memberships.
University Funding
Sources/Uses
• Discretionary expenditure restrictions (cont.)
– Alcoholic beverages - Expenditures for alcoholic
beverages may be paid from university funds, but
must be itemized and provided with the appropriate
account where the cost is known. State law limits the
consumption of alcoholic beverages to non-duty times.
Therefore, they may not be served at official
university functions between 8 a.m. and 5 p.m.
Monday through Friday.
University Funding
Sources/Uses
•
Discretionary expenditure restrictions (cont.)
– Entertainment expenses – Expenses within the limits provided may
be paid using university funds as follows
• Expenses related to recruitment of perspective faculty and staff
(limited to president, vice presidents, dean, associate dean)
considered to be key to the search process.
• Expenses related to events involving official university guests –
donors, potential donors, visiting lecturers and scientists, visitors
from foreign countries, individuals interested in university programs
and problems and guests invited to assist in the development of
new programs and existing ones, alumni, business and community
leaders.
University Funding
Sources/Uses
• Discretionary expenditure restrictions (cont.)
– Conferences, workshops, seminars, meetings or
retreats for university employees.
• Meal and refreshments may be paid from appropriate
university funds if the benefit to the university is clear
and refreshments are authorized by the dean or
director. Regular meeting expenses can be authorized
annually. Approval by the responsible party is required
if the cost if the expenditure, exclusive of speaker fees
and expenses, exceeds $2,500. (Official Function Form
must be submitted)
University Funding
Sources/Uses
• Discretionary expenditure restrictions (cont.)
– The below functions do not require submission of an official
function form but are subject to state statute and restrictions to
all restrictions on fund use.
• Entertainment and meal expenses for conference and workshops
for external community and are supported by income from
registration fees and other restricted funds as long as all expenses
are covered by revenues/other restricted funds.
• Expenses for events sponsored or oriented toward students or
potential students.
• Food and discretionary items used directly in teaching or research.
• Food served to children in the Child Care Center and the Human
Development Lab School.
University Funding
Sources/Uses
• Ledger 3 - Auxiliary Enterprises Funds Funds for activities that furnish services to
students, faculty, or staff for which charges
are made that are directly related to the
cost of service, such as residence halls,
intercollegiate athletics, and food services.
University Funding
Sources/Uses
• Ledger 3 – Restrictions
– Alcoholic beverages may not be paid from
funds under the control of the Athletic
Department.
University Funding
Sources/Uses
• Restricted Funds (see college/division or
department business administrator for
restrictions)
– Ledger 4 – Scholarship and fellowship funds,
primarily gifts and endowments. Use restricted by
donor or other outside entity.
– Ledger 5 – Contract and grant funds, primarily
research, managed by the Office of Contracts and
Grants.
• Federal Grants subject to restrictions in OMB Circular
A-21
University Funding
Sources/Uses
• Ledger 6 – Endowment funds. The
principal of the endowment is recorded in
this fund. There are two primary types of
endowments with two sub-categories each.
University Funding
Sources/Uses
• True/Term Endowment – A fund established by
the institution through a gift with provisions that
prohibit the spending of principal. Only
investment income generated from the principal
may be used. Some endowments are term
endowments, which means that the principal of
the endowment can only be spent on or after a
pre-determined date or period of time, or the
occurrence of a specified event.
University Funding
Sources/Uses
• Unrestricted True/Term Endowment – When a
donor specifies that the principal of the financial
gift must be retained but makes no stipulations
on the use of the spendable return.
• Restricted True/Term Endowment - When a
donor establishes an endowment and specifies
that the spending of the endowment be used for
a certain instructional department or other
purpose.
University Funding
Sources/Uses
• Quasi-Endowments – A fund established
by the institution that is treated as an
endowment but not subject to any external
prohibitions against spending of the
principal.
University Funding
Sources/Uses
• Unrestricted Quasi-Endowment – When a donor makes
a financial gift that places no restrictions on the
university for the expenditure of the funds, and the
university invests the funds using only the investment
earnings for current expenditures.
• Restricted Quasi-Endowment – When a donor makes a
financial gift to the university, specifying that the funds be
used for a specific purpose, and the university invests
the funds and spends only the investment earnings for
the purpose designated by the donor.
University Funding
Sources/Uses
• Capital Projects (Ledger 7) Capital
projects, which are a portion of the Plant
Fund group, are used for construction,
rehabilitation, and acquisition of physical
properties for institutional purposes. In
addition, the PeopleSoft administrative
systems project is included within these
funds at System Administration.
University Funding
Sources/Uses
• HEAF (Ledger 1 for capital equipment, library
books and materials and Ledger 7 for capital
construction projects) (Higher Education
Assistance Funds) Permanent capital funding
appropriation provided under Article VII, Section
17 of the Texas Constitution for Texas
institutions of higher education beginning
September 1, 1985.
University Funding
Sources/Uses
• HEAF may be used for the following purposes:
– Acquisition of land, with or without permanent
improvements.
– Construction and equipping of buildings or other
permanent improvements.
– Major repair or rehabilitation of buildings or other
permanent improvements.
– Acquisition of equipment, library books, and library
materials.
Overview of Reporting
• PeopleSoft provides Inquiry capabilities:
- Using pages with drill down functionality
- Using the query tool to select data &
export to Excel
- Formatted Reports
Tools for Getting
Information Out of
PeopleSoft
• PS Query
• nVision
• Crystal
• SQR
PS Query
• Queries allow users to extract information
from the database.
• Queries can be used to analyze data,
identify errors and create ad-hoc reports.
• Query results can be viewed several ways:
– on-line.
– exported to an MS Excel spreadsheet.
– sent to Crystal Reports for inclusion in a
report.
Crystal
• A 3rd party reporting tool bundled with
PeopleSoft.
• Crystal is used with PS Query to develop
custom hard-copy reports for distribution to
users.
• Can be formatted and highly customized.
nVision
• Reporting tool provided by PeopleSoft.
• nVision interacts with and uses MS Excel.
• Accessed through PeopleSoft menu
options.
• Allows development of reports with
superior drilldown capability.
SQR
(Structured Query Reporting)
• Normally used only by programmers and
developers to provide standard reporting
capability.
• Also used to provide programs and other
functionality within the application.
Application Access and
Security
• Users sign on to a specific PeopleSoft
database.
• Access to PeopleSoft is controlled by
User ID and password.
• User IDs are assigned to Security Roles.
• User IDs will be issued and Security
Roles designed according to campus
policies and procedures.