FIRMS Derivation Model Overview
FIRMS
• Financial Information Records Management
System (FIRMS)
• A database that stores a variety of data
submissions from the campuses that assist the
Chancellor’s Office in completing systemwide
analysis and reporting tasks.
• The process for quarterly accounting submission
and GAAP submission is the focus of this
presentation and is commonly the meaning of
this reference for this audience.
CDIP
• The Corporate Data Integrity Package (CDIP)
was implemented with Peoplesoft 8.4.
• NACUBO program code is required for FIRMS
reporting.
• NACUBO issues industry standards on the
functional classification of expenses.
• CDIP standardized the assignment of NACUBO
program code to campus data by using a series
of rules based on Peoplesoft account type.
• The derivation model uses separate business
units for external reporting of the derived data.
Peoplesoft Design
Derivation Concept
• Three PeopleSoft Business Units
CMP Business Unit




Legal Basis
All six ChartFields can
be used
Campus Business Needs
ChartField Values based
on Campus Information
Needs
CSU Business Unit



Legal Basis
NACUBO Program Code
derived into PS Program
ChartField
Only Three ChartFields –
Fund, Account, Program
Code
GAP Business Unit



GAAP Basis
Four ChartFields used –
Fund, Account, Program
Code and Class
All ChartFields are
derived
Peoplesoft Design
Derivation Concept, Cont’d.
• All derived values are based on attribute values defined by FSAC
• All derived data values will be based on the CSU standards
established by FSAC
• Original data will be stored in PeopleSoft Tables along with
the derived data. (Audit Tables)
Peoplesoft Design
Derivation Concept
CSU Derivation
CSU Business Unit Derivation
• Derives the NACUBO Program Code
• Only posts 3 ChartFields to CSU Business Unit
• Fund
• Account
• Program Code
• Derivation is based on a set of Rules in combination
with the Account Type
CSU Derivation
Rules
Summary of NACUBO Program Code Derivation Rules
• Rule 1
• Account Type determines Program Code
• Rule 2
• Fund Processing type + AAT Key determines Program Code
• Rule 3
• FNAT Key determines Program Code
• If not on FNAT Key, then PS Fund determines Program Code
• Rule 4
• Department ID determines Program Code
CSU Derivation
Rules
The NACUBO Program Code derivation rules
are processed in a specific order for each
account type
CSU Derivation
Rules
Assets, Liabilities, Equity
• These account types use Rule 1 only
• Program Code is assigned based on Account
Type
• Program Code 9002 is assigned to all account
types for assets, liabilities and equity
CSU Derivation
Rules
Revenue
• These account types will first use Rule 2
• Fund Processing Type + AAT Key
• Sample: Fund 0948 + Trans In from DCF=
1301
• If not found in Rule 2 then the program code
associated with Rule 1 will be used
• Account Type R = 5000
CSU Derivation
Rules
Expense
• This account type will first use Rule 2
• Fund Processing Type + AAT Key
• Sample CSU Operating Fund + Utilities = 0704
• If Rule 2 is not found it will look to Rule 3
• FNAT Key has a program code
• If no program code on FNAT key then PS FUND Attribute
• If Rule 3 is not found it will look to Rule 4
• Department has a program code
Peoplesoft Design
Derivation Concept Review
GAAP Design
GAAP Business Unit Derivation
(Look Up)
• Derived from CSU Business Unit – Actuals Only
• Derives Net Asset Category from PS Fund
• Looks up Net Asset Category based on FNAT
• Derives Natural Classification from PS Account
• Looks up Natural Classification based on AAT
• Derives Program Group based on Program Code
• Derives Class code from CSU fund on FNAT key
Audit Tables
Audit Tables
• Each Derivation will store the original value and the new derived
value in a set of Accounting Line Tables
• Both the CSU Business Unit and the GAP Business Unit will be
posted via the journal generation process within PeopleSoft
• GAAP Financial Statements will be produced directly from the
PeopleSoft GAAP Ledger
• Lead Sheets will be produced using the audit tables
FIRMS Extracts
CO FIRMS Database Extracts
• Quarterly and year-end legal basis data will be extracted from the
CSU Business Unit
• Includes data from Actuals, Encumbrances and Budgets
• GAAP Data will be extracted from the GAP Business Unit
• GAAP Beginning Balances will be in Period 0 of the GAP
Business Unit
• Legal data will be in Acctg Periods 1-12 of the GAP
Business Unit
• GAAP adjusting entries (including reclassifications) will be in
Acctg Period 998
• GAAP closing entries will be in Acctg Period 999
www.calstate.edu
Viewing and Confirming FIRMS
Derivation Rules
Review
• Run the attribute build
• Rule 2
• Run Query
• Compare with Spreadsheet
• Rule 3
• Run Query
• Compare with Spreadsheet
• Rule 4
• Yearly
Review Rule 2
• Run query for current Rule 2 values
• CSU_CDIP_RULE_2_REVIEW
• Compare with Spreadsheet
Records in Rule 2 Review Query
Fields in Rule 2 Review Query
Review Rule 2
Compare results of Query to Systemwide
Summary of Rule 2
Rule 2 Review – Query vs Spreadsheet
Rule 3 Review
• Run Rule 3 Query
• CSU_CDIP_FUND_PROC_TYPE
• Compare with Spreadsheet
Records in Rule 3 Review Query
Fields in Rule 3 Review Query
Rule 3 Query Results
Rule 3 Spreadsheet of
Rule 3
Rule 3 Review – Query vs Spreadsheet
www.calstate.edu
FIRMS Process
FIRMS
•
•
•
•
•
•
•
•
Review the Derivation Rules
Open Accounting Periods in CSU Business Unit
Derivation Process
Journal Generation Process
Allocations for Technology Program Codes
Run the BU in synch report
Extract & Submit
Delete Batch and Redo
Open Accounting Periods
• Open accounting periods in the XXCSU Business
Unit when ready to derive
• The only required open period Tran Type for the
XXCSU business unit is DEF
• Open Budget and Actuals Ledger
Open Accounting Period cont.
Open Accounting Period
Derivation Process
• Run the derivation after XXCMP BU is closed
• Many campuses derive on a monthly basis to run edits
and correct problems in a timely manner
• Chartfields may be inactivated throught out the year and
would have to be re-inactivated if derivation was done
quarterly – could be tedious
• Actual submission due quarterly
• At year end use cloned databases or the batch delete
process to run the FIRMS process multiple times before
submitting
Derivation Run Control
Journal Generation
• One run control for each type of Journal
• Actuals
• Budget
• Encumbrance
• Journals need to be edited, budget checked and
posted
• Use either online or batch processing depending
on the size of the journal
Journal Generate – Save Run Control –
Save Time
Journal Generate 3 or 4 Journals
Journal Generation cont.
• Actual Journals
• Actuals
• Contains the data from the Ledger Actuals
• Also contains FTE data
• Use batch edit, budget check and posting.
• Encumbrance Journals
• Contains information from Ledger KK_DTL_ENC
• Use batch edit and budget check
Journals Generated
Journals Generated
Journals Generated
Journals Generated
• Budget Journals
• Contains information from the Ledger_Budg
• Journal can be processed on-line
Journals Generated
Allocations for new Technology Program
classifcations
• 616 Allocation
• Starting July 1, 2004 there were new program
codes to be used for information and technology
expenses within each program code.
• An allocation was developed to record activity in
the 616 FIRMS object code series in these new
program codes
• 616001-IT Communications
• 616002-IT Hardware
• 616003-Misc. Info Tech Cost
616 Technology Allocation
• This allocation looks at any expenses in a
616XXX account that is in a program code other
than the appropriate information and technology
program code.
• A journal is created to move those expenses
from the incorrect program code to the correct
one.
616 Technology Allocation
616 Technology Allocation
616 Allocation
Example Program Group 01
Allocation Pool
Allocation Target
Allocation Process
• Run the allocation
Query results before Allocation
Allocation cont.
Allocation cont.
Technology Allocation Verification
How do you find them before they
happen?
• Run the CDIP Reports to find discrepancy’s
Business Units (BU) In Synch Report
BU In Synch Report Output
Extract
• Run the FIRMS Extract
• Submit the file to the FIRMS database
• Run Edits
• Correct Errors
Extract
Delete FIRMS and GAAP Derivation
Batches
 Criteria
In order for FIRMS or GAAP derivation data to be
deleted, one of the following criteria must be
met:
1.Batch has not yet been journal generated
2.Batch has been journal generated but journal
was deleted before posting
3.Batch has been journal generated and posted but
then unposted
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Delete FIRMS and
GAAP Batches
How?
 Navigation:
CSU BU Derivation>
Derivation Processes >
Delete CSU Batch
 Parameters:
•
Required
•
•
Business Unit
Optional
•
•
•
•
CSU Batch Number
Journal Template
Accounting Date
Journal ID
− Select CSU Batch
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Delete FIRMS and
GAAP Batches
 Click the
Trash Can
icon to delete
batch
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www.calstate.edu
FIRMS Edit Errors
Types of Error Messages
• Validation edits can be categorized as one of the
following:
• Valid values
• Business Rules-Accounting & Budget
• Comparison Errors
FIRMS Error Examples
Combination Error
ERROR-E0035-AB
Invalid Fund,Program Code data combination.
Line no: 6099 Rec Typ:10 CSU Fund:246 Prgm Grp:07 Prgm Code:0706 Obj
Code:660006 Acct Type:60 Amt:+000001631199.69 FTE:+0000.00
ERROR...Unclassified Salaries and Wages not allowed for Last Quarter
Line no:2469 Rec Typ:10 CSU Fund:001 Object Code:601000 Prog Code:0404
Approp Yr:2002 Amt:-000000167980.33 FTE:+0000.00
Business Rule
ERROR-E0151D-A
state fund.
Objects 506026 and 680026 must balance within each
STATE FUND NUMBER 0660
CSU FUND CD
310
310
OBJ CD
506026
680026
TOTAL AMOUNT FOR STATE FUND 0660
AMOUNT
-4400970.01
4402804.76
------------1834.75
Comparison Error
Valid Values
• Makes sure all the values are valid and in the
correct form
•
•
•
•
Program Codes
Object Codes
Project Code
Data Elements
How to Fix an error of a Valid Value
• Fix error in CSU
• If needed fix business rules in CMP
•
•
•
•
Combo Edits
Rule 2
Rule 3
Rule 4
Business Rules-Accounting & Budget
• These rules check that data complies to standard
business practice
• Scholarship and fellowship program group can only use
financial aid object codes
• FTE can only be on salary and wages object codes
• Comparison Errors
• Due To/From = 0
• Reimbursed Activity = 0
• Campus Budget = Central Validation Table
Know where to find the CSU FIRMS
Information
• http://www.calstate.edu/es/intranet/applications/f
ob/firms/documents/validation_rules.pdf
Know where to find the CSU FIRMS
• This web-site gives definitions for all attributes
found in the FIRMS files.
• http://www.calstate.edu/es/intranet/applications/f
ob/firms/firms-data-elementdictionary/index.shtml
Existing Tools to Combat FIRMS Edit Errors
• Enhancements were added in 2006-07 to
assist with locating errors
• CSU_FIRMS_FILE Table
• Populated by the extract process, it shows the
FIRMS file line number along with the campus local
Fund, Account and Department that were
summarized to create the line.
• +/- .01 FTE is added to the extract file when the
FTE read by the extract is 0.00.
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FIRMS Edit Error Example - FTE
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CSU_FIRMS_FILE Table
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CSU_FIRMS_FILE vs. Posted LEDGER
FTE
 CSU_FIRMS_FILE Results

LEDGER Table Results
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Understanding the FTE Enhancement and
How to Fix FTE Errors
• The +/- .01 FTE is added to the extract file when the FTE read by
the extract is 0.00 for each combination of object code-CSU fundprogram code.
• In the instance shown above, the campus will need to enter a
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journal to increase the FTE on the positive dollar line.
How do you find them before they
happen?
• Comparison Errors -Know what the comparison
is between
• Most comparisons involve campus data only –
Due To/From, Transfers In/Out, A/R, and Reimb.
Activity
• Comparisons using a central validation table:
Fund Balance Clearing, Equity and Budget
Validation
How do you find them before they
happen?
• Delivered queries to verify data follows business
rule for comparison
• CSU_GL_DUETO_DUEFROM_RECON
• March 2006 Release several queries added with
tables attached so results include SCO and CSU
values
• Due To/From
• Transfer In/Out
Error options
• Accrue in XXCSU – reversing next period
• Process in XXCMP in next period
• Underive XXCSU
• Process in XXCMP in Current Period
• Re-derive
• If program code only
• Process correcting journal in XXCSU Only
• Correct Derivation rule in error for next time
What are the options for correcting?
• Depending on error
• If a monthly “check” fix in XXCMP in the
subsequent month.
• If a submission month make determination based
upon type of error
• Ex. If the A/R Reserve account is more than the
actual A/R account fix in XXCSU as a reversal
entry and then fix in XXCMP the subsequent
month.
What are the options for correcting?
• A decision to reopen the BU is a decision made
by the Financial Managers based upon the
severity of the problem and how it will affect the
reporting.
What are the options for correcting?
•
•
•
•
At year end the production environment is cloned
Check errors in the clone
Once clean we close the BU and submit
Any errors after this point the business unit would
be opened to make corrections
www.calstate.edu