UMHS Financial Systems
Data Transformation
Of the
Accounts Dimension
University of Michigan
Health System
Financial Systems
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Contents
REVISION HISTORY ..................................................................................................................................................................... 1
DATA TRANSFORMATION OF THE ACCOUNTS DIMENSION .............................................................................................................. 2
Revenue Accounts .................................................................................................................................................................. 2
Indirect Federal / Indirect Non Federal .............................................................................................................................. 2
Gifts Income ........................................................................................................................................................................ 4
Gifts Rule ......................................................................................................................................................................... 4
Operating Gifts ................................................................................................................................................................ 4
Construction/Capital Gifts............................................................................................................................................... 5
Endowment Gifts ............................................................................................................................................................ 5
Capital Accounts Construction In-Progress (CIP) .................................................................................................................... 6
CIP Data Transformation ..................................................................................................................................................... 6
Eliminations............................................................................................................................................................................. 7
REVISION HISTORY
DATE
AUTHOR
7/29/2013
8/28/2013
Natalie Underhill
Krishna Marur
9/20/2013
4/21/2014
9/24/2014
12/11/2014
Melodie deJong
David Weiss
David Weiss
Natalie Underhill
Published December 11, 2014
DESCRIPTION
Created the original document “Data Transformation”.
Created “Special Handling of the Accounts Dimension” which briefly included
the material in the “Data Transformation” document and added coverage of
Eliminations.
Combined the previous two documents to create this document.
Update CIP info for EVPMA
Update for FY15
Updated to remove Appendix and reference report for CIP accounts in Finance
BI.
Data Transformation of the Accounts Dimension
Page 1 of 8
FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
DATA TRANSFORMATION OF THE ACCOUNTS DIMENSION
As we continue to integrate all UMHS data into a reporting system suite some transformation to the data from
MPathways is required. Although every effort has been taken to source the actual data from MPathways in its
purest form, there are a few exceptions required to facilitate both the Managerial and Financial Reporting
requirements for the Health System. With the goals of keeping all data in its purest form from MPathways, and
being transparent with all data transformations, this document describes the changes that are being made in
UMHSCons and Finance BI.
Revenue Accounts
Indirect Federal / Indirect Non Federal
The accounts given in Table 1 roll to Indirect Costs. The dollars on these accounts are split between Federal and Non
Federal based on Fund Group FG0015 (Federal funds) and FG0016 (Non Federal funds). Fund 20000 rolls into FG0015
and Fund 25000 rolls into FG0016. The Indirect Costs Federal accounts roll to ‘Net Federal Grants & Contracts (Direct)’ in
UMHSCons and are suffixed “F”. The Indirect Costs Non Federal accounts roll to ‘Net Non-Federal Grants & Contracts
(Direct)’ in UMHSCons and are suffixed “NF”.
Account
413100
413200
625170
625171
625190
625191
625210
625330
625370
Account Name
Indirect Cost Recovered
Indirect Cost Recov Reversal
Indirect Cost Allocation
Indirect Cost Adjustment
Indir Cost Chg-Lab Animal Med
Ind Cost Chg Adj Lab Animal Me
Indir Cost Chg-Pml Facilities
Indir Cost Reversal
Indir Cost ITD-IFS & MTS Use
Table 1-Indirect Costs Accounts
Figure 2 shows the Indirect Federal and Non Federal Costs within the Accounts hierarchy. The accounts in Table 1 reside
in both the Indirect Cost-Federal and Indirect Cost-Non Federal trees. For example, 413100 Indirect Cost Recovered, is in
the Indirect Cost-Federal branch as A413100F and in the Indirect Cost-Non Federal branch as A413100NF.
Published December 11, 2014
Data Transformation of the Accounts Dimension
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Figure 1-Indirect Cost-Federal and Indirect Cost-Non Federal Accounts
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Data Transformation of the Accounts Dimension
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Gifts Income
All accounts that roll to the Gifts Income line are split into Operating Gifts, Construction Gifts and Endowment Gifts. The
rule to determine this split is as follows:
Gifts Rule
Evaluate all balances on accounts that roll to Gifts Income
If fund equals 3XXXXX, then balances stay in Gifts Income. These are Operating Gifts.
If fund equals 8XXXXX, then balances are moved to Constructions Gifts.
All other funds are moved to Endowment Gifts.
This data transformation is shown in Table 2.
MPathways
Gifts Income
Fund
3XXXXX
8XXXXXX
All other
UMHSCons
Account
Operating Gifts
Construction Gifts
Endowment Gifts
Hierarchy
Operating Revenue
Non-Operating Income
Non-Operating Income
Suffix
OG
CG
EG
Table 2-Gifts Income Transformation
Operating Gifts
All accounts in the Account Group “Gifts Income”, activity in Fund 30000, remain in Operating Revenue as
Operating Gifts. Operating Gifts accounts have a suffix of “OG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Operating Margin>Total Operating Revenue>Gifts & Other
Income>Gifts Income
Figure 2-Operating Gifts
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Data Transformation of the Accounts Dimension
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Construction/Capital Gifts
All accounts in the Account Group “Gifts Income”, activity in Fund Group 14 – Fixed Asset and Debt Service
(8xxxxx Funds) move to Non-Operating Income as Construction Gifts. Construction Gifts accounts have a
suffix of “CG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Non-Operating Income>Construction Gifts
Figure 3-Construction Gifts
Endowment Gifts
All accounts in the Account Group “Gifts Income”, activity NOT in Fund 30000 or Fund Group 14 – Fixed Asset
and Debt Service (8xxxxx Funds) move to Non-Operating Income as Endowment Gifts. Endowment Gifts
accounts have a suffix of “EG”. The full hierarchical path is:
Accounts>Change in Net Assets>Total Margin>Non-Operating Income>Endowment Gifts
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Data Transformation of the Accounts Dimension
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Figure 4-Endowment Gifts
Capital Accounts Construction In-Progress (CIP)
Each month an automated process is run by campus to create a journal entry that sweeps capital expenses
from the Income Statement to the Balance Sheet. The credit on the Income Statement and the debit on the
Balance Sheet are a sum of all activity in specific chart fields. There is a slight difference between the Hospital,
Medical School, and EVPMA. The logic for the Capital Accounts-CIP Transformation is as follows:
CIP Data Transformation
For all dollars that come through on Fund 80500, Fund 82500, and for only the capital accounts
(cip_non_capital = ‘Y’) which come through on Fund 80000:
 Insert offset (amt*-1) for CIP accounts in fund 80000 and all CIP and NON CIP accounts
in Funds 80500 and Fund 82500.
 Then move these $$ to Account 614410, DeptId 330000 and Fund 86500 for HHC
 Then move these $$ to Account 614410, DeptId 997000 and Fund 86000 for non HHC
except EVPMA
 For EVPMA move these dollars to Account 614410 and DeptId 997500.
These entries are inserted into UMHSCONS under the Scenario “CIP”. The full hierarchical path is:
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Data Transformation of the Accounts Dimension
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM
Accounts>Change in Net Assets>Total Margin>Operating Margin>Total Operating Expenses>Total NonSalary>Maintenance & Facility Costs>Other Building & Maintenance
Costs>Construction&Renovations>A614410
The tables below show the logic behind the system created journal entry that is booked during the fourth
business day of the month by ITS for the Hospital and the Medical School.
Chart Field Criteria
Account
UM_CIP_ACCOUNT/Capitalized
UM_CIP_ACCOUNT/All_Expense
UM_CIP_ACCOUNT/All_Expense
Department
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
(310000–368999, 403900,
994000)
(UM_PLANT_ORGS/HOSPITAL)
System Created Journal Entry
Debit
Credit
DeptID Fund
Account DeptID
330000 86500 614410
330000
Funds
80000
Account
171700
Fund
86500
80500
171700
330000
86500
614410
330000
86500
82500
171700
330000
86500
614410
330000
86500
Table 3-Hospital Journal Entry
Chart Field Criteria
Account
UM_CIP_ACCOUNT/Capitalized
Department
(230000–309499, 570000, 678700,
997000-997499, 997501-997999)
(UM_PLANT_ORG/MED_SCHOOL)
Funds
80000
Account
171700
System Created Journal Entry
Debit
Credit
DeptID Fund
Account DeptID
997000 86000 614410
997000
Fund
86000
Table 4-Medical School Journal Entry
Chart Field Criteria
Account
UM_CIP_ACCOUNT/Capitalized
Department
(309500-309999,678805,997500)
(UM_PLANT_ORG
/EXEC_VP_MED_AFFAIRS)
Funds
80000
Account
171700
System Created Journal Entry
Debit
Credit
DeptID Fund
Account DeptID
997500 86000 614410
997500
Fund
86000
Table 5-EVPMA Journal Entry
Refer to Finance BI link below for a report listing of the accounts used for recording capital transactions in the
general ledger on Capital Funds 80000, 80500, 82500, 86000, and 86500.
https://financebi.mcit.med.umich.edu/analytics/saw.dll?Dashboard&PortalPath=%2Fshared%2FStructure%2F_
portal%2FAccount%20Structure&Page=CIP%20Accounts
Eliminations
The Elimination Accounts are comprised of the following Balance Sheet accounts:
 133101
 133102
 133104
 133105
 133106
 133107
 133108
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FINANCIAL SYSTEMS
UMHS CONSOLIDATED REPORTING SYSTEM







166000
288101
288102
288103
288106
288111
288112
These account values are offset by *-1 and inserted into the eliminations department 309300 in UMHSCons
under the scenario “HospitalAdj”. All other chart fields remain the same.
Published December 11, 2014
Data Transformation of the Accounts Dimension
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