UNM Chart of Accounts
Hierarchy
Presented by Laura Putz
August 9 & 10, 2010
(revised for reserves 11/8/11)
UNM Organizational Structure and Account
Hierarchy
 FOPA Hierarchies and Index Code
 How UNM is organized for reporting purposes
 Chart of Accounts Structure
 How accounting data is recorded and reported
 Hyperion Reporting
 Banner Forms
Overview of UNM Finance Reporting
Strategy
BANNER
Nightly Update &
Weekly Reconciliation
ODS
Hyperion
(Dynamic)
Forms
What does this mean?
 You run a Hyperion report:
 It has data that was in Banner the night before. If a JV posted
yesterday and you run the report today, you will see the posted
JV reflected in the data for the reporting period.
 You drill down on a Banner Form to see report data:
 This data is what is currently in Banner. If a JV was approved
and posted an hour ago, that JV will be reflected in the data
you are viewing. It will NOT be reflected in your Hyperion
report until tomorrow.
First, the way UNM is structured:
Index- Speed dial to FOPA
Purpose:



Facilitates feeder systems
Facilitates data entry
Reporting
Advantages
Disadvantages
• Control of FOPA combinations
• Maintenance
• Simplifies data entry
• Masks data grouping advantages
of hierarchies
• Simplifies basic reporting
• Simplifies day to day accounting
•SCT delivered reports do not
typically utilize the Index code
Index to FOPA Examples
Index 258000 = 3u0044258BP131GNACTV
Index 043420 = 3U0034043BP222043E01
Index 8510V4 = 379H0851N13P17RGNACTV
Which do you prefer???
FOPA Structure-Fund
Fund




Designates a fiscal and accounting entity with a self-balancing set of accounts
Connection point between GL and OL
Must have a financial manager
Determined by SOURCE of funds
Organization


A permanent unit with assigned employees and operational budget
Must have a financial manager
Program

Designates NACUBO functional classifications such as: Instruction, Research, and
Public service.

Used primarily for Higher Education Department (HED) reporting
Activity

Is an event, conference, center or other designations that require separate income
statement (revenue and expense) tracking
Fund Hierarchy
Fund Type: Level 1
Level 2
Fund Code: Level 1
Level 2
Fund Accounting Category
Fund Entity
Fund Classification/Source
Fund Detail/Project
Level 3
Project Year/
Sub Project
Level 4
Project Year/
Subproject
Level 5
Reserved
for future use
Current Restricted
10
CR - HSC
13
HR Federal C & G HSC
3RFED
HR Analysis Soil Moisture Dynamics
3R01Y
HR Analysis Soil Moisture Dynamics
301Y0
Fund Hierarchy
 If a report is run at Fund level 2, 3U56-HU General
Clinical Service - all 13 funds that roll up into this
fund will be included.
 Contra Program reflected in reports impact reserves
reporting at Level 1 and Level 2.
 If a report is run at Fund level 3, 3U0029-HU
Clinical Residuals - all indices that roll up into this
subset. This will NOT include any indices in other
level three funds.
Fund Hierarchy in Banner - FTIFNDH
Eprint-Fund Hierarchy Report
FOPA Structure-Program
Fund



Designates a fiscal and accounting entity with a self-balancing set of accounts
Connection point between GL and OL
Must have a financial manager
Organization


A permanent unit with assigned employees and operational budget
Must have a financial manager
Program

Designates NACUBO functional classifications such as: Instruction, Research, and
Public service.

Used primarily for Higher Education Department (HED) reporting

Should be consistent with Fund choice
Activity

Is an event, conference, center or other designations that require separate income
statement (revenue and expense) tracking
Program Hierarchy
Program
Level 1
Level 2
Mission (Education, Research, Public Svc, etc.)
NACUBO Functional Classifications
P2 Research
P16 – Research Unrestricted
(Sponsored Research, Dept Administration, etc.)
Level 3
(Endowed and Non-Endowed Spending, etc.)
Level 4
Reserved for
forFuture
FutureUse
Use
Reserved
Level 5
Reserved for Future Use
Program or Project
P163 – Fetal Alcohol Syndrome
Program Hierarchy
 If a report is run at Program Level 1 for Research,
data for ALL indices that have a Research program
will be included.
 Contra-programs included if reports generated by
Fund Level 1 or 2
 If a report is run at Program Level 3, only data for
indices for that specific Program or Project will be
included.
Program Hierarchy in Banner - FTIPRGH
Eprint-Program Hierarchy Report
FOPA Structure-Organization
Fund



Designates a fiscal and accounting entity with a self-balancing set of accounts
Connection point between GL and OL
Must have a financial manager
Organization




A permanent unit with assigned employees and operational budget
Must have a financial manager
Levels 1 – 4 determined by institution
Levels 5 – 8 determined by department
Program

Designates NACUBO functional classifications such as: Instruction, Research, and
Public service.

Used primarily for Higher Education Department (HED) reporting
Activity

Is an event, conference, center or other designations that require separate income
statement (revenue and expense) tracking
Organization Hierarchy
Level 1
President/Governing Board
Level 2
Vice President
Level 3
College
Level 4
Classification
Level 5
Department
Level 6
Division/Financial Reporting Unit
Level 7
Financial Reporting element
Level 8
PI or other Reporting Unit
19
A - President
AF – Executive VP for HSC
AFA - HSC Admin
AFA2 – AVP for Finance
258A - Unrestricted Accounting - HSC
258B – HSC Unrestricted Accounting
FTMORGN
FTMORGN Drill Down
Organizational Hierarchy
 Reports run at the “AF” Organizational level (Level
2) will have all index data that rolls up into the AF
(VP Health Sciences Center) Organization
 Reports run at the “997B” organizational level (Level
6) will have all index data that rolls up into the 997B
(Pediatrics Administration Division) Organization,
which is WITHIN the VP Health Sciences Center
(AF) Level 2 organization.
Eprint-Organizational Hierarchy Report
FOPA Structure-Activity
Fund



Designates a fiscal and accounting entity with a self-balancing set of accounts
Connection point between GL and OL
Must have a financial manager
Organization


A permanent unit with assigned employees and operational budget
Must have a financial manager
Program

Designates NACUBO functional classifications such as: Instruction, Research, and
Public service.

Used primarily for Higher Education Department (HED) reporting
Activity

Is an event, conference, center or other designations that require separate income
statement (revenue and expense) tracking

Does not have a hierarchy structure

Determined by department
Activity
 Most HSC reports can be run based on activity
 Departments can use Activity codes to simplify
reporting
 Provides grouping options for reporting
Eprint-Activity Codes Report
Hyperion Reporting
Activity Reporting
Account Hierarchy
Account Type:
Level 1
Level 2
Revenue, Expense, Asset, & Liability
Operating, Non-Operating
Current & Non-Current
Revenues & Intra-University Activity
50
Operating Revenue
51
Account Code:
Level 1
Statement of Net Assets and SCF Summary
(Balance Sheet & Cash Flow)
Statement of Net Assets and SRECNA Det
Level 2
(Balance Sheet & Income Statement)
SRECNA/Notes/Council Higher Education
Level 3
Level 4
Cash Inflow Operating Activities
OA
Tuition Revenue
OA1
(Income Statement & State Reporting)
Resident Full Time
012
Line Item Detail
Resident Full Time General
0120
29
Account Hierarchy in Banner-FTIACTH
Account Hierarchy and Reporting
Eprint-Account Hierarchy Report
Account Code Resources
Utilizing Index and FOPA Hierarchies in Reporting
Hyperion





Reporting from Operational Data Store (ODS)
Web based
User identified parameters
Report formatting flexibility (grouping options)
Ability to export data to other formats (xls, txt, pdf)
34
Utilizing Index and FOPA Hierarchies in Reporting
Hyperion Reports
Income Statement
FOH0001 & 2- Operating Ledger Detail & Summary
Balance Sheet
FGH0001&2-General Ledger Detail & Summary
Grant
FRH0001&2-Grant Ledger Detail & Summary
Report
Payroll
FSH0001-Payroll & Payroll Benefits Distribution
Detail
35
FOHH001&1 Dashboard
Hyperion Reporting
Hyperion Reporting
Hyperion Reporting
FGH0001&2 Dashboard
Hyperion Reporting
FRH0001&2 Dashboard
Hyperion Reporting
Hyperion Reporting
Utilizing Index and FOPA Hierarchies in Reporting
Banner Forms





Real-time information access
Web availability
Roll-up and drill-down capabilities
Output can be sent to Microsoft Excel
Takes advantage of Banner features
45
Useful Banner Forms
Banner Forms
Income Statement
FGIBDST-Organization Budget Status
FGIBDSR-Executive Summary
FGIBAVL-Budget Availability Status
FGITRND-Detail Transaction Activity
Balance Sheet
FGITBAL-General Ledger Trial Balance
FGITBSR-Trail Balance Summary Form
FGIGLAC-General Ledger Activity
Grant
FRIGITD-Grant Inception to Date
FRIGTRD-Grant Transaction Detail
Useful Banner Forms - FGIBDST
Useful Banner Forms-FGIBDSR
Useful Banner Forms - FGITBAL
Useful Banner Forms - FGITBSR
Useful Banner Forms - FRIGITD
Useful Banner Forms
Questions?