Utah Banner
Users Conference
Using GASB Attributes
for Financial Statements
Wendy Rosenlof
Utah Valley University
Download PowerPoint from
http://uvu.edu/finance/ubug
Session Rules of Etiquette
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Please turn off your cell phone/beeper
If you must leave the session early, please
do so as discretely as possible
Please avoid side conversation during the
presentation
Thank you for your cooperation!
Introduction
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Learn how to use GASB attributes and
the GASB extract process to generate
GASB financial statements from
Banner.
Banner COA – FOAP string
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Fund - A self balancing group of accounts
(GL)
Organization - A department within the
institution (SL)
Account - A line item within a site’s financial
structure
Program – A defined function
Preparing GASB Financial Statements
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Review and set up attribute values
Associate fund codes to columns
Associate account codes to rows
Associate program codes to rows
Review chart and attribute mappings
Preparing GASB Financial Statements
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Make changes/corrections
Extract the data for a GASB report
Create the GASB report
Reclassify data with GASB only JE
Review reclassified data extracts and
reports
Mapping FOAP elements
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Fund codes and types map to report
columns
Account codes, account types and
program codes map to report rows
Delivered Attribute Types
FTMATTT – Major Groupings
Operating Statements
Int ATYP 50, 60, 70 or 80
Statement of Net Assets
Internal ATYP 10 or 20
Both Statements
Internal ATYP 30 or 40
G5BAPROG
Expense
G5BAA1CA
Current Assets
G5BAN1NA
Net Assets
PROG
ACCT
ACCT
G5BAR1OR
ACCT
Operating Revenue
G5BAA2NA
ACCT
Non-current Assets
G5BAN9EX
ACCT
Exclude Net Assets
G5BAR2OE
ACCT
Operating Expense (Acct)
G5BAA3CL
ACCT
Current Liabilities
G5BAFUND
FUND
Public Inst BTA Column
G5BAR3NO
ACCT
Non-operating Rev/Exp
G5BAA4NL
ACCT
Non-current Liabilities
G5BAR4OT
Other Charges
G5BAAA9EX
ACCT
Exclude Assets/Liabilities
Int ATYP of 90 or 95
Links to
New Attributes for
Deferred Outflows/Inflows
of Resources
G5BAN1NA or G5BAN9EX
and
G5BAR4OT or G5BAR9EX
ACCT
G5BAR9EX
ACCT
Exclude Op Accounts
G5BAD1OU, G5BAD2IN
ACCT
Attribute Values
FTMATTV
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Link to columns and rows on the
financial statements
Attribute Value for columns
FTMATTV
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G5BAFUND is where columns are defined
You can change descriptions, but don’t
change codes
Associating FOAP elements
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By going up the hierarchy eventually every
fund, account and program needs to be
associated to one (but not more than one)
attribute type and attribute value
combination. (Fund deductions and
additions are the exception.)
A more detailed mapping will override a
higher level mapping.
Associating Fund Types and Codes
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Associate every fund code to a report
column or exclude by mapping:
– Level 1 Fund Type or
– Level 2 Fund Type or
– Fund Code
Change Request CR000170202
Banner 9
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FTMFATA - The list of values button does not
display for the Attribute Value field when
associating attributes to Account Codes when
not using Attribute Sets. Also, the option
"Remove all associated Attribute Types" is not
available and associations must be deleted
one record at a time.)
Workaround:
-Use the F9 key to open the FTRATTV pop-up
Associate Fund Types
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Use FTMFATA
Enter Chart & Choose Ftyp
Associate Fund Types (con’t)
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Choose Fund Type, Next Block
Check Add, Save Selection and Exit
Associate Fund Types (con’t)
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Choose appropriate Attribute Value
Save & Rollback
Repeat for each Fund type
Associate Fund Codes
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Fund Codes are associated in a similar
manner to the fund types, just choose
the Fund radio button instead of Ftyp
Fund Codes can be linked to
predecessor fund codes, when you
bring up the pick list it will only show
data entry level, just query to see the
predecessor codes as well
Associating Account Types and Codes
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Associate every account code to a
report row or exclude by mapping:
– Level 1 Account Type or
– Level 2 Account Type or
– Account Code
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Hierarchy determined on FTMSDAT
Entity/Usage Code=GASB
Attribute Code = ACCT_HIER_LEVEL
Associate Account Codes
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Use FTMFATA
Enter Chart & Choose Acct
Associate Account Codes (con’t)
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Choose Acct Code, Next Block
Check Add for appropriate Attribute Type
Save Selection and Exit
Associate Account Codes (con’t)
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Choose appropriate Attribute Value
Save & Rollback
Repeat for each Account Code
Associating Program Codes
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Associate every program code to a
report row or exclude by mapping:
– Level 1 Program Code or
– Program Code
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Program Codes are associated on
FTMFATA in a similar manner to the
fund and account codes, choose the
Prog radio button
Fund Additions and
Fund Deductions
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Fund Additions and Deductions have to be
mapped to both a net asset statement row and
operating statement row. They have to be
G5BAN1NA and G5BAR4OT (or be excluded).
Review Mappings
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Use FTIFATA
Choose FOAPAL element, Next Block,
Execute Query
Make Corrections
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Use FTMFATA - Choose Options
Remove all associated Attribute Types
Extract data for GASB report
FGPGEXT
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01
02
03
04
05
06
07
- Your Chart of Accounts
- Ending Date
– Include Accrual (Y/N)
– Government Wide Financials (Y/N)
– Government Funds Financials (Y/N)
– Public Inst BTA Financials (Y/N)
– Processing Mode (Extract/Purge)
Create GASB Reports
FGAGASB – Export to Excel
Make reclassifying JE’s
FGARCLE
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To make financial statement only
adjustments to meet GASB
requirements
Associated to a particular extract by
fiscal year and fiscal period
Date entries in same fiscal period as
the extract
Make reclassifying JE’s
FGARCLE (con’t)
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Non-data enterable FOAPAL elements
may be used
Entries do not post to the main
ledgers
Entries are made in a similar way as
on FGAJVCD or FGAJVCQ using JE15
Review reclassifying JE’s
FGIRCLE
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Reclassifying JE’s cannot be deleted
once they are completed. Use a
reversing entry if needed.
You do not need to redo FGPGEXT
after entering reclassifying JE’s – just
redo FGAGASB to see results of entries
Excel Demonstration
Training Materials
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Download Banner Finance User Guide
8.9 (www.ellucian.com)
Finance Release Guide 6.0, GASB training
workbook and Chart of Accounts training
workbook (I can e-mail)
Questions and Answers
Anyone who has never made a
mistake has never tried anything
new.
The only thing that interferes with
my learning is my education.
- Albert Einstein
Presenter Information
Wendy Rosenlof
Utah Valley University, MS109
800 W University Parkway
Orem, UT 84058
801.863.8108
WendyR@uvu.edu