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The Chart of Accounts (COA), is a six segment structure that is used in the P2P and new General Ledger system
The COA determines how your accounting information is collected, categorized and stored for reporting purposes
Each account is made up of 6 unique segments and all 6 segments together are known as the Accounting
Flexfield
The six segments are Fund Group, Fund Source,
Organization, Natural Account, Project and Future Use
The Accounting Flexfield (AFF) combination is your COA structure
Each financial transaction is tagged with an AFF combination and identifies information about the transaction
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Chart of Accounts
 The COA is displayed with a dash between segment values.
Example: 00-200004-10469-21000-000000-000
Segment Example
Fund Group 00 = General Funds
Fund Source
Organization
Natural Account
200004 = Division of Accounting
10469 = Controller, Assoc
21000 = Supplies, Other
Project
Future Use
000000 = Project
000 = Future Use
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Segment Definitions
 2 digit number
 Will default to zeroes in the new General Ledger
 00 (General Funds) will be used by the Field for State,
Grant, Unrestricted, Restricted,
Loan and Endowment Operating
Fund Sources
 06 and 17 will be used by
Central Accounting for
Endowment and BOG
Construction/R&R Fund Sources
 07 will be used by Central
Accounting, Facilities and some departments for Plant Fund construction Fund Sources
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Segment Definitions
 6 digit number
 Relates to our current six character account number
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Segment Definitions
 5 digit number
 Relates to department
 Identifies whose transaction it is
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Segment Definitions
 5 digit number
 Identifies the nature of the transaction
 Relates to our four digit object code or sub code in the legacy General ledger
 Object codes = General Ledger accounts
 Sub codes = Subsidiary Ledger accounts
 The 4 digit General Ledger object codes have a zero at the beginning in the new Oracle system
 example0 2460 Accounts Payables
 The 4 digit Subsidiary Ledger sub codes have a zero at the end in the new Oracle system
 example-2100 0 Supplies-Other
 Examples of Revenue/ Expense Natural
Accounts posted to a Fund Source are
Student Tuition, Federal or State Grant and
Contract Revenue, Supplies, Other
Services, etc.
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Segment Definitions
 Project – 6 digit number
 Placeholder for Grants module
 Future Use – 3 digit number
 Placeholder if we need to add a segment in the future
 Will default to zeroes in the new General Ledger
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P2P
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 Currently this COA structure is used in the P2P application. When you create a requisition each segment of the COA has to be populated with segment values
 Fund Group, Project and Future
Use segments default to zero
 Preparers have to populate the
Fund Source, Organization and
Natural Account segments
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Journal Entry
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 The new General Ledger will have Excel templates that can be used to create a journal entry
 The new COA structure will be used on the journal templates
 When you create a journal entry, each segment of the COA will have to be populated with segment values
 Fund Group, Project and
Future Use segments default to zero
 If invalid COA combinations are entered, the General Ledger application will flag the error
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 Reporting Attributes are used in the General Ledger to capture additional descriptive information along with the COA and to report on this information
 The Reporting Attributes will be used to group accounting transactions for financial reporting
 Twenty Reporting Attributes have been defined by Central Accounting
 DCGA has identified another twenty-five attributes that will be sent from
SPAN to the new financial warehouse for reporting or information only purposes
 Reporting Attributes may be used as parameters to narrow down the results on a report
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Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Natural Account
Natural Account Type
Definition
Identifies whether a Natural Account, formerly Sub
Code, is Revenue, Expense, Asset, Liability,
Beginning Balance or Transfer Type.
Definition
May be useful to the field
Reporting Attribute Assigned to the Fund Source
Extended Budg Resp Code
Accountant Code
Fund Source Classification Code
Balance Sheet Code
The extended 9 character version of the budget responsibility code.
Designates which accountant under the University
Controller is responsible for the reconciliation of this Fund Source.
Used to break out the Fund Source types (State,
Unrestricted, Restricted, Endowment, Loan, Plant and Grant) Fund Sources in finer detail.
This attribute specifies the major funding source for this Fund Source. Used for roll up reporting breakdowns by Fund Source in programs.
May be useful to the field
May be useful to the field
May be useful to the field
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Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Cash Flow Code
Income Code
Definition
To identify Fund Sources for Cash Flow Reporting purposes. The Cash Flow Code is currently populated on Fund Sources with cash transactions via Discoverer and Access.
A code that denotes the source of income.
Function Code Code used to classify expenses by function.
A21 Code used for F&A proposal development.
Campus Code
Fund Source Purpose
Endowment Fund Type
Fund Sources are assigned a campus code based on geographic location and designated budget responsibility.
A free form field of 240 characters used to indicate the purpose of the Fund Source, formerly Account.
A code which indicates the type of endowment for reporting purposes.
Year End Endowment Operating Code This code indicates the treatment of the 6/30 balance in the endowment operating Fund
Sources.
May be useful to the field
May be useful to the field
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Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Auxiliary Code
Definition
Identifies auxiliary Fund Sources.
Athletic Code Assigned to athletic Fund Sources to identify them as being revenue or non-revenue as well as identifying sports themselves such as, Football, and Men’s and Women’s Basketball.
NSF Code NSF Code is used for survey purposes. A 4 digit
NSF number. Identifies the actual discipline of the project.
Sub Element Code Attribute assigned to all state Fund Sources that groups similar types of activities as determined by the State of NJ.
Working Budget Reclass Fund Source Attribute assigned to state fund source that determines the action to be taken to the fund source as it relates to reports using the working budget reclass.
Budget Action Code Attribute assigned to a state fund source that determines the action to be taken to the fund source as it relates to the budget analyst control report.
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Central Accounting Reporting Attribute Definitions
Reporting Attribute Assigned to the Fund Source
Physical Plant Code
Sales Tax Fund Source
Definition
This attribute summarizes expenses at the building level such as at the major dept level. Facilities uses for fuel & utility purposes and to calculate balances by campus.
This attribute represents the GL Fund Source in which collected NJ sales tax is deposited to for taxable sales made from operations of the Fund Source.
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DGCA Reporting Attribute Definitions
Reporting Attribute
Administering Fund Source
Administrative Unit
Definition
Fund Source number which represents the administrative unit who will be receiving the F&A return based upon the information submitted with the proposal.
Code which designates the academic unit responsible for the day-to-day administration of the award and the information submitted with proposal documents.
Date the current approved animal protocol expires.
Animal Protocol Exp Date - (For
Future Use)
Award End Date
CFDA Number
Co-Prin Investigator #1
The official end date of the approved budget period for which funding is provided.
Denotes the Catalog of Federal Domestic Assistance
(CFDA) number.
Rutgers employee who is noted on the fully executed award document as Co-PI.
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DGCA Reporting Attribute Definitions
Reporting Attribute
Co-Prin Investigator #2
Definition
Rutgers employee who is noted on the fully executed award document as Co-PI.
Co-Prin Investigator # 3
Cost-Sharing Indicator
Cumulative Award Amount
Equipment Ownership Code
Rutgers employee who is noted on the fully executed award document as Co-PI.
Denotes if the award has cost sharing.
Format: Y=Yes, N=No
Denotes the total award amount authorized by the sponsor for the project period-to-date.
Denotes whether capital equipment purchased under a sponsored agreement is owned by RU or the sponsor.
Format= 2 digits alpha numeric. Values: A1=RU owned (RU funded less RU funded Federal cost sharing purchases),
A2= RU owned [Federally funded (including Federal pass through awards) plus RU funded cost sharing purchases.],
A3= RU owned (SNJ funded), A4 = RU owned (Other Non-
Rutgers funded), B1 = Federally owned, C1 = SNJ owned,
D1 = Other Non-Rutgers owned.
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DGCA Reporting Attribute Definitions
Reporting Attribute
F&A Base
Definition
Designates the type of Facilities & Administrative (F&A) cost base that is approved for the award.
Format= 1 digit alpha: E= Exceptions, M=MTDC (Modified
Total Direct Cost), T=TDC (Total Direct Cost), Z=No F&A to be charged.
F&A Base Adjust Indicator
F&A Incl/Excl Natural Accounts
F&A Percentage
Final Billing Days
Attribute field allows the inclusion or exclusion of expense subcodes to the approved/previously selected F&A Base.
Format= 1 digit numeric: 7=Include or 8=Exclude.
Eight Numeric fields currently exist to input specific subcodes to be included/excluded from the F&A base for
F&A calculation.
This field shows the F&A rate that will be applied to the award. Format = 4 digits numeric (i.e., 5% = 0500).
Denotes number of days after the award end date that the final invoice is due to the sponsoring agency. Format = 3 digits numeric.
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DGCA Reporting Attribute Definitions
Reporting Attribute
Final Reporting Days
Grant/Contract Number
Definition
Denotes number of days after the award end date that the final financial report is due to the sponsoring agency.
Format
– 3 digits numeric.
Denotes the Grant or Contract number assigned by the sponsor.
Hold Fund Source Indicator A 1-digit indicator that denotes that the Fund Source being established is based on the sponsor's letter of intent and is not supported by a fully executed sponsored agreement.
Format: Y=Yes, N=No
Date the current human subject protocol expires.
Human Protocol Exp Date - (For
Future Use)
Personnel Activity Report (PAR) Code
Indicator
A 1-digit alpha field that indicates if the award is subject to effort certification reports.
Format: Y=Yes, N=No, C=Cost Share Fund Source
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DGCA Reporting Attribute Definitions
Reporting Attribute
Principal Investigator
Sponsor Code
Sponsor Name - (For Future Use)
Definition
An active Rutgers employee who is noted on the fully executed award document and is responsible for award's activities.
Code which designates the funding agency that granted the award to Rutgers University. Format= 5 digits numeric.
(Note: First digit of code designates type of sponsor: 0-
Federal Govt., 1-State Govt., 2-Local Govt., 3-
Corporations, 4-Foundations, 5-Associations and Other; 6-
Institutions of Higher Education; 8-Various Corporate
Grants-in-Aid); 9-Foreign Sponsors.
Direct Source of project or budget funding. (Currently identified in the Fund Source title.)
Type of Funding A 2 digit code which identifies the method of payment/payment procedure or letter of credit (LOC).
Format= 2-digits numeric (I.e., 01- NSF LOC, 13-Cost
Reimbursement, etc.).
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