Overview
Chart of Accounts
Overview of CSU Chart of
Accounts
• Each CSU Campus is accountable to three
separate, distinct, and related entities
• The State of California
• The CSU Chancellor’s Office
• The campus community
• All three are tied together by the campus
PeopleSoft chart of accounts
• Fund Attributes – FNAT
• Account Attributes - AAT
PeopleSoft Chartfields Defined
Chart of Accounts White Paper
• CSU will use 6 of the 16 PeopleSoft Chartfields
• All CSU Modifications will include the 6 defined
Chartfields
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Fund
Account
DeptID
Project
Program
Class
• All remaining PeopleSoft Chartfields will NOT be
supported by CMS
Fund
Definitions
The Fund ChartField value is the lowest level at which the CMS Finance 9.0 delivered Baseline will generate
a Trial Balance.
The Fund ChartField and its corresponding FNAT Key attributes provide the necessary information for CSU
System-Wide and SCO reporting.
For General Fund appropriated funds, the value of the Fund ChartField should be based upon a coding
scheme to uniquely identify the year of appropriation.
Delivered Field Format = Alphanumeric
Run Attribute Build (CSUFS017.sqr) prior to setup.
Valid Uses
If desired, individual campuses will determine how to split Fund values to manage at a lower level than FNAT
Key value[1].
For the CMP Business Unit, the Fund ChartField is used for the following purposes:
Lowest level at which CSU is required to reconcile to the SCO accounts
Campus activities that require a trial balance
[1]
As defined by System-Wide Financial Information Record Management System (FIRMS).
Account
Definitions
The Account ChartField is the detailed breakdown for a Balance Sheet and Income
Statement. The function of this ChartField is to classify Assets, Liabilities, Fund Equities,
Revenues, and Expenses. This ChartField captures the nature of the financial transaction
that is entered into the system.
Account defines the minimum level of required detail for campus and System-Wide
reporting. The values of this ChartField are linked through a required AAT key to the FIRMS
object codes.
The Account ChartField and its corresponding attributes provide some of the necessary
information for CSU System-Wide and SCO reporting.
Delivered Field Format = Alphanumeric
Run Attribute Build (CSUFS017.sqr) prior to setup.
Valid Uses
At a minimum, the CMP Business Unit uses the Account ChartField to obtain a detailed
breakdown that map to the FIRMS Object Code and/or State GL Account.
DeptID
Definitions
The Department ChartField represents the detailed breakdown of campus organization
structures. Combined with other ChartField values, they can form the basis for department
budgets that track expenditures and revenues.
Based on CDIP (Corporate Data Integrity Package) Rule #4 the NACUBO program code will be
derived based on this ChartField when appropriate. For Departments that have activities that
are classified with more that one NACUBO program code, the Rule 4 Table allows you to split
the activity based on a percentage.
Note: Refer to the Legal & GAAP BU Processing BPG for more information
Each campus’ PeopleSoft Financial and HCM Department Table must be synchronized.
Delivered Field Format = Alphanumeric
Valid Uses
This ChartField corresponds to the organizational structure identified by each campus. The
departments identified by HCM will also be accounted for in the Dept ChartField.
Program
Definitions
The Program Code ChartField is used to define a set of ongoing general activities for
which financial activity needs to be tracked. A Program, unlike a Project, does not
have a strict start and end date. It is typically an ongoing effort.
This ChartField is used to track those activities deemed to be a Program based on
reporting needs and/or campus policy.
Delivered Field Format = Alphanumeric
Valid Uses
At a minimum, the Program ChartField could be used to identify:
•Campus activities
•Set of activities where an income statement may be required, for example:
Reimbursed Activities
Project
Definitions
The Project ChartField may be used to identify a discrete set of activities that occurs within a finite
time period. Activities associated with this ChartField may span multiple Departments, Funds
and/or Accounts.
This ChartField is used to track those activities deemed to be a Project or Grant based on
reporting needs and/or campus policy.
Delivered Field Format = Alphanumeric
Valid Uses
The Project ChartField will be used for the following purposes:
•Capital Projects
•Departmental Projects
•Set of activities where an income statement may be required
Class
Definitions
The Class ChartField is provided for any special cost reporting needs a campus department or
other organizational unit may have that are not met by the other defined ChartFields.
Delivered Field Format = Alphanumeric
Valid Uses
As a general guideline, a Class should only be assigned when the campus needs cannot be met
using other ChartFields. Identification of this ChartField is completely at the discretion of each
campus.
All transactions, SCO, CO and Campus originate
with the 6 PeopleSoft Chartfields
Chart of Accounts Review
• All external Reporting is driven by the attributes on
the Fund and Account Chartfields
• All CSU Attributes are maintained by the
Chancellor’s Office
• Certain attributes are specific to the State
Controller
• Certain attributes are specific to the CSU
• Certain attributes (and chartfields) are specific to
the campus
• ALL are subsets from SCO to CSU to Campus
www.calstate.edu
Overview
Chart of Accounts
CSU Attributes are assigned by
the “FNAT” Key
SCO Attributes on PeopleSoft
Fund
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SCO Fund
SCO Sub Fund
SCO Category
Appropriation Year
Appropriation Reference
SCO Account type 1
SCO Account Type 2
SCO Revenue Account
SCO Program
SCO Element
SCO Component
Available To
Reversion
6028
003
00
2002
302
C
D
000000
06
96
115
12/31/2006
12/31/2008
Account Chartfield “103804”
CSU Account Attributes (AAT Key)
There are five CSU
Attributes on the
Account. Key values
are
FIRMS Object Code,
State GL Account and
GAAP Natural
Classification
State of California
• Examples of SCO Documents/files
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SCO Reconciliation Report
Claim Schedules
SAM 99 (CSUGL010) Report
Plan of Financial Adjustments
Cash remittance
Monthly SAM99 file
Allocation Orders
Controller’s Transfers
SCO Agency Reconciliation Report
(Fondly referred to as the “Tab Run”)
SCO Acct
Type 1
SCO Acct
Type 2
Avail To
and
Reversion
Dates
SCO Approp
Ref
SCO Fund
SCO Sub
Fund
SCO Approp
Chapter
SCO Program, Element
& Component
SCO Year of
Enactment
SCO Notice of Transfer
(Controller’s Transfer)
SCO
Category
SCO Fund
SCO Acct Type
2
SCO Sub
Fund
SCO Year of
Enactment
SCO
Appropriation
Ref
SCO Claim Schedule
SCO Sub
Fund
SCO
Fund
SCO Approp
Ref
SCO Year of
Enactment
SCO
Category
SCO Approp
Chapter
SAM 99
• “R” Type SCO Account
• 0001000 2001 R 000 161400
• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2,
SCO Approp Ref, SCO Revenue Acct
• “F” Type SCO Account
• 0001000 1999 F 001 90 00 00 000
• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2,
SCO Approp Ref, SCO Category, SCO Program, SCO Element,
SCO Component
• “D” Type SCO Account
• 0001000 2002 D 001 11 00 00 000
• SCO Fund, SCO Sub Fund, Year of Enact, SCO Account Type 2,
SCO Approp Ref, SCO Category, SCO Program, SCO Element,
SCO Component
SCO SAM 99 File (Tape)
SCO
Fund
SCO Sub
Fund
SCO
Appropriation
Ref
SCO Year of
Enactment
SCO
Category
SCO Program, Element
& Component
SCO Acct
Type 1
SCO Acct
Type 2
Plan of Financial
Adjustment
SCO
Fund
SCO Year of
Enactment
SCO Sub
Fund
SCO
Appropriation
Ref
SCO Program, Element
& Component
SCO
Category
SCO Acct
Type 2
Notice of Allocation Order
SCO
Fund
SCO Sub
Fund
SCO
Appropriation
Ref
SCO Year of
Enactment
SAM 7 – Trial Balance
Report ID:
Bus. Unit:
SCO Fund #:
PeopleSoft Financials
SAM07 TRIAL BALANCE
Post-Close as of: 3/2003
CSUGL007
SLCMP--San Luis Obispo
0498 Higher Education Fees and Income, CSU
Maps to
PeopleSoft
Fund Code
Chart Fields
GL
Account
Account Title
1110
1150
1313
1315
1390-3130
1390-3150
3114-0001
5570
General Cash
Cash in Transit to State Treasury
Accounts Receivable-Revenue
Accounts Receivable-Dishonored Checks
Allowance Uncollec Accts-A/R Revenue
Allowance Uncollec Accts-A/R Dishonored Checks
Due to General Fund
Fund Balance-Clearing Account
SCO Fund Total 0498
Maps to
PeopleSoft
Account
Chart Fields
Debit
Credit
311,736.34
750,000.00
1,402,632.48
17,873.53
88,161.88
10,132.71
18,291,990.76
15,908,000.00
---------------18,390,242.35
---------------18,390,285.35
CSU Chancellor’s Office
• Sample of CO documents/files
• Quarterly/Annual FIRMS Submission
• Annual Budget FIRMS Submission
• Request for Allocation Orders
Chancellor’s Office FIRMS
Reporting Elements
SCO
Appropriation
Ref
CSU Fund
SCO Year of
Enactment
CSU Attributes
CSU Fund and FIRMS Object Code
FIRMS Object Codes
• All PeopleSoft Account Chartfields must map to a
FIRMS object code
• Campuses can establish multiple PeopleSoft
Accounts that map to one FIRMS object code in
order to accommodate campus business needs
• Separate common activity to facilitate easier
reconciliations
• Separate fund balance clearing
• Claims, payroll, PFA’s, etc
• Separate Accounts Payable
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PeopleSoft AP activity
Manual Obligation Accruals
Payroll Accruals
Encumbrance Accruals
PO encumbrances
Campus Community
• Sample of Campus documents/files
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Transaction processing by department
Monthly transaction report for each department
Capital Outlay/Project reporting
Vice President/College level reporting
Campus trend analysis
Sample Campus Reporting
PeopleSoft
Fund Code
Chart Field
PeopleSoft
DEPTID
Chart Field
Sample Department Report
PeopleSoft
Fund Code
Chart Field
PeopleSoft
Account
Chart Field
GAAP Attributes
Sample GAAP Statement
of Net Assets
Assets and
Liabilities are
based on the
GAAP natural
classification
attribute on the
PeopleSoft
Account
Chartfield
Net Assets fund
balances are
based on the
GAAP net asset
category attribute
on the PeopleSoft
Fund Code
Chartfield
www.calstate.edu
Overview
Chart of Accounts
New Attributes
• EO 1000 established the CSU Fund Types used
by the CSU to define activity within State
University Trust Fund 0948
• These attributes have been added to the CSU
Fund Attributes and are visible in Peoplesoft 9.0
EO 1000 CSU Types
• Executive Order 1000 established the CSU Fund
Types that govern all activity within State
University Trust Fund 0948
• Proprietary
• Enterprise Funds
• Internal Service Funds
• Fiduciary
• Investment Trust Funds
• Private Purpose Trust funds
• Agency Trust Funds
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The Proprietary Funds category is used to
account for activities supported, at least in part,
by fees or charges and includes two Fund
types:
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Enterprise Funds
Internal Service Funds.
Proprietary Funds
Enterprise
• Enterprise Funds are used to report any activity
for which a fee is charged to external users for
goods or services.
• CSU policies, standards, and definitions may
also require utilization of Enterprise Funds to
meet accounting or reporting requirements
Enterprise Fund Criteria
• a) The activity is financed with debt that is secured solely
by a pledge, by the Trustees, of the net revenue from fees
and charges of the activity, i.e. SRB Debt
• b) Laws or regulations require that the activity’s costs of
providing services, including capital costs be recovered
with fees and charges rather than with taxes or similar
revenues, i.e. Housing & Parking
• c) CSU policies, standards, and definitions require that
the activity establish fees and charges designed to
recover its costs. These fees are directly related to ,
although not necessarily equal to, the costs of goods or
services, (CSU/Campus created enterprise –
International Programs)
• d) CSU policies, standards and definitions require
separate accounting or reporting of revenues, expenses,
and/or net assets, i.e. IRA & CSU Operating Fund
Internal Service Fund
Criteria
• Internal Service Funds account for the financing
of goods or services provided by a designated
campus department or unit to other campus
departments of units.
• Established primarily to improve financial
management of scarce campus resources
Fiduciary Funds
• Used to account for assets held by a campus in a
trustee capacity or as an agent for individuals,
private organizations, or other governmental
units, and therefore cannot be used to support
CSU programs and activities.
• Three Fund types
• Investment Trust Funds
• Private-Purpose Trust Funds
• Agency Funds
Fiduciary Funds Criteria
• Investment Funds – used to report the external
portion of investment pools held for individuals,
private organizations, or other governments
• Private-Purpose Trust funds – used to report all
other trust arrangements under which the
principal and income benefit individuals, private
organizations, or other governments
• Agency Funds – used to report resources held by
the campus in a purely custodial capacity
New Governance
CSU Fund Type
Classifications
www.calstate.edu