GASB Reporting
Using Attributes
April 29, 2013
WHAT IS OUR GOAL?
 Enable
the utilization of GASB Reporting from the
Banner Finance module to develop financial
statements that comply with Statement Nos. 34 and
35 of the Governmental Accounting Standards
Board (GASB).
We will look at:
- Benefits/Caveats
- Steps to use attributes for GASB reporting
- Banner Screens
- Examples of Financials
BENEFITS
 Pulls
financial data directly from Banner.
 Financial
statements are consistently reported, due
to less manual manipulation.
 Shortens
time to complete statements.
CAVEATS
 Your
Chart of Accounts will dictate how easy it
is to convert to GASB Reporting.
 Attributes tags are applied retroactively.
 You can apply reclassifications in Banner, but I
would recommend any reclassifications be
external in Excel.
STEPS TO USE GASB
REPORTING
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Creating the attribute framework of your financial
statements
Mapping chart elements to these attributes
Associate fund types, fund codes, account types, and
program codes to an attribute type and value.
Extract GASB Data
Create GASB Statements
Reclassify Data (Recommend Externally to Banner)
Monthly maintenance and review of attribute associations
PRE-BANNER WORK
I
became extremely familiar with our financial
statements and how our accounts/etc. rolled up
to items.
 Identify all the lines on your financial
statements and all the items that need those
tags.
 A bonus to this project was I was able to clean
up the financial statement presentation because
of the depth of review.
ATTRIBUTE SET-UP FORMS
 FTMATTS
– Attribute Type Sets Maintenance
Form (Not Covered in This Presentation)
OR
 FTMATTT – Attribute Type Maintenance
 FTMATTV – Attribute Value Maintenance
 FTMFATA – FOAPAL Attribute Association
FTMATTT
FTMATTT contains the individual attribute
types. For College financials, use attributes that
start with G5.

This screen also shows what part of the FOAPAL
is used to tag a financial item to that line.
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FTMATTV
 Attribute
Type – Major Financial Statement
Category
 Attribute Value – Subcategories
FTMFATA
 This
form allows you to associate accounts (etc.) to a
GASB attribute type and value.
 Tri-C used this screen to tag accounts, account types,
fund types and programs to financial statement lines
defined in FTMATTV.
 NOTE: CANNOT SORT BY FUND TYPE AND THEN
ACCOUNT
FTMFATA (CONT.)
o Once you choose the FOAPAL element you want to tag, choose under
options – Select Attribute types to associate with FOAPAL elements –
FTQATTS.
o On the far right, click the box labeled add for the attribute type, then
you add the attribute value back on FTMFATA.
FTIFATA
 Query
form for attribute associations
 Can grant more access to this screen, since it is
just for querying attributes
FGPGEXT – GASB EXTRACT PROCESS
Run through Process Submission Controls – GJAPCTL.
 Provides a listing of excluded and missing items
 Used each month to search for new items or items
that need to get tagged.
 It also helps to run it to turn on the GASB Reporting
functions.
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FGPGEXT – GASB EXTRACT PROCESS (CONT.)
 This
report shows FOAPAL Elements with No Valid
Association and Data Excluded from GASB
Reporting, because it was tagged to be excluded.
 Review this report before closing, to ensure the
financials include all necessary accounts.
FGARCLE AND FGIRCLE
•You can enter reclassifications and query them on these screens.
•Reclassifications can not be deleted, are not cumulative from period to
period, and I find it much easier to adjust the statements in excel.
FGAGASB
 Pulls
financial statements summary or detail in
csv. file format
 Also able to get exclusion and attribute listings
FGAGASB (CONT.)
 Summary
report…note that you can tag your
component unit as well
 Subtotals by Attribute Type
 Header includes the fiscal period and date the
report was run.
 Detailed reports have everything you could
possibly associated with each line of data.
FINAL ADJUSTMENTS IN EXCEL
 Monthly,
we present three month financials, the
current, prior, and prior year. I run FGAGASB
reporting for all three period and copy them
into Excel.
 Next I have formulas looking at the attributes
and rolling up to our “pretty financials.”
 There are also pivot tables where all
reclassifications are made. We are careful to
check these during each close.
OTHER USES FOR ATTRIBUTES
 Payroll
Labor Redistributions
 Another
source for tagging items…if you need
more than the fund, org, program, activity, or
location. Plus, attributes can be set up to not
affect classifications on the general ledger.
 Multi-year
grants, or to track grants from the
same funder
 National
reporting (NCAA sports, Grants)
GASB REPORTING
THANKS FOR VIEWING THIS PRESENTATION!
QUESTIONS?
Contact Info:
Andrea Ausperk, CPA
Senior Accountant/Analyst
Cuyahoga Community College
216-987-3462
Andrea.Ausperk@tri-c.edu