University of Missouri
PeopleSoft ChartFields
Overview
General Ledger
• Official record of University’s budgeting and
financial transactions
• Includes budget and revenue/expense
transactions, encumbrances, assets, liabilities
and fund balances
• FRS: maintains balance sheet information in
General Ledger, revenue/expense transactions
in Subsidiary Ledger
• PeopleSoft: maintains all in single ledger
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ChartFields
• Used to classify accounting information in
PeopleSoft
• Nine ChartFields allow for reporting
transaction details
• Multiple ChartFields allow finer level of
detail for reporting purposes
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How Does This New
Structure Affect You?
• If you process, reconcile, review, or analyze
financial data, you need to be familiar with
ChartFields and how your FRS accounts and
subcodes map to the new ChartFields.
• Certain ChartFields are required on every
transaction.
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FRS/Chartfield
Crosswalk
• Translation program to convert accounting
information in FRS to PeopleSoft General
Ledger
• Initially all accounting information will be
entered into FRS and converted into
PeopleSoft ChartFields
• Eventually all accounting information will be
created in PeopleSoft
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Standard
ChartFields
•
•
•
•
•
Budget Period
Business Unit
Fund
DeptID
Project/Grant
•
•
•
•
Program
Account
Class
Statistics Code
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Standard
ChartFields (cont’d)
• Not all ChartFields are required for every
transaction
• Every revenue/expense transaction
minimally requires:
–
–
–
–
Business Unit
Fund
DeptID
Account
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Chart of Accounts
FRS Element
PeopleSoft ChartField
Fiscal Year
BUDGET PERIOD (BP)
Campus
BUSINESS UNIT (BU)
Ledger
FUND
Account
DEPTID
Account
PROJECT/GRANT
Account
PROGRAM
Subcode
ACCOUNT
Variable Subcode
CLASS
None
STATISTICS CODE
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ChartField Design
FRS
Fiscal Year Campus
XXXX
X
Ledger
X
Account
X XXXX
Sub Code
XXXX
PeopleSoft
BP
FRS
BU
Fiscal Year Campus
2000
K
FUND
Ledger
3
DEPTID PROJECT PROGRAM
Account
4 8 3 0 0
ACCOUNT CLASS
Sub Code
3 8 0 0
PeopleSoft
BP
2000
BU
KCITY
FUND DEPTID PROJECT PROGRAM
0445 K0909081 KE000032
ACCOUNT CLASS
724700
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Budget Period
• Required field when entering budget entries
• One numeric character when using a project/grant
budget
• Four numeric characters when using an annual budget
• Five alphanumeric characters when using a monthly
budget
• Represents the range of time for which there is budget
authority for expenditure
• Example: 2000 - Budget for FY 2000, 0 - Project/Grant
budgets, 00M01 - monthly budgets
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Business Unit
• Required field
• Represents a campus or a separate reporting
entity related to the Hospitals and Clinics or
within the System administration
• Alpha designation is also used in following
ChartFields: DeptID, Project, and Program
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Business Unit (cont’d)
Alpha
Characters
COLUM
KCITY
ROLLA
STLOU
UOEXT
UMSYS
UWIDE
WORKC
HOSPT
HCRMC
HELTH
HMOCR
HOTHC
Business Unit
Columbia
Kansas City
Rolla
St. Louis
University Outreach/Extension
System Administration
University-Wide Resources
Working Capital
University Hospital
Capital Region Medical Center
UMC Health System
Missouri Care
Hospital Other Clinics
Alpha
Designation
C
K
R
S
E
A
U
W
H
G
Z
M
T
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Fund
• Required field
• Used to classify resources according to uses and/or
regulations, restrictions or limitations on the uses in
compliance with the financial reporting requirements
of GASB and NACUBO
• Includes separate funds for unrestricted operations,
auxiliaries, major service operations, enterprise-like
activities, restricted and unrestricted plant operations,
endowments, loans, letters of credits, retirement and
agency operations
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Fund (cont’d)
Fund
Unrestricted Funds
Operations
Clearing
Athletics Auxiliaries
Faculty/Staff Auxiliaries
Student Auxiliaries
Other Auxiliaries
Service Operations
Self-Insurance Funds
Unrestricted Plant Funds
Unrestricted Loan Funds
Unrestricted Quasi Endowment Funds
Fund Code
0000-12xx
000x-008x
009x
01xx
02xx
03xx
04xx-06xx
07xx-08xx
09xx
10xx
11xx
12xx
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Fund (cont’d)
Fund
Restricted Expendable
Expendable Gifts & Endowment Income
State Appropriations
Restricted Grants (except Letters of Credit)
Letters of Credit
Restricted Expendable Plant Funds
Restricted Expendable Debt
Fund Code
2000-24xx
2000
20xx
21xx
22xx
23xx
24xx
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Fund (cont’d)
Fund
Restricted Non-Expendable
True Endowment Funds
Restricted Quasi Endowment Funds
Life Income
Unitrusts
Restricted Non-Expendable Loan Funds
Net Investment in Plant
Retirement
Agency Non-Expendable
Fund Code
3000-60xx
30xx
31xx
32xx
33xx
34xx
40xx
50xx
60xx
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Relax and imagine yourself in an island paradise far, far away….
DeptID
• Alpha designation of Business Unit is first
character
• Required only when recording revenues and
expenses
• Signifies a cost center
• An organizational unit, such as the English
department, may have several DeptIDs (cost
centers).
• Trees are used to organize DeptIDs into campus
organizational structures.
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DeptID (cont’d)
• Examples:
– C0705001-C0705999 are all of the DeptIDs in
Campus Dining
• C0705004 Blair Oasis
• C0705008 Hitt Street Market
– C0710001-C0710999 are all of the DeptID’s in the
Career Planning and Placement Center
• C0710011 CPPC Conference
• C0710015 Career Plan Placement Center 5300
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DeptID (cont’d)
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Project
•
•
•
•
Alpha designation of Business Unit is first character
Type of project is second character
Required for certain projects
Used for activities that are temporary in duration and
for which revenues and expenditures may be
accumulated over more than one fiscal year
• Must have defined start and end dates that may not
correspond to a fiscal year
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Project
Project Names as of 07/01/00
Missouri Alzheimer Program
Research Board
Construction
Departmental
Continuing Education
Grants and Contracts
University Research Council
Student Organizations
Project Number*
LAxxxxxx
LBxxxxxx
LCxxxxxx
LDxxxxxx
LExxxxxx
LGxxxxxx
LRxxxxxx
LSxxxxxx
*L denotes campus indicator/Business Unit
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Program
• Alpha designation of Business Unit is first character
– except for programs affecting multiple campuses which use
an X as the first character to indicate cross-campus program
• Required for activities to be captured for System-wide,
campus-wide, or interdepartmental purposes
• Used if programs require a cash balance and full
balance sheet
• Examples:
– R0003 - UMR Aerospace Engineering Scholarship
– S6012 - UMSL O.M. Scott Loan
– K7007 - UMKC Alumni Association
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Program
PeopleSoft
Program
Number
Range*
L0000-L3999
L4000-L5999
L6000-L6999
L7000-L7999
FRS Account
Code/Range*
L-0-5xxxx
L-4-20xxx-22xxx
L-4-23xxx-26xxx
L-0-4xxxx
L-0-90xxx-91xxx,
L-0-97xxx
L8000-L8099
L8100-L8299
Description
Endowments, Additional Endowment Income
Accounts
Expendable Gift Accounts
Loans
Agency
Extension/College of Agriculture
Capital State Appropriation
*L denotes campus indicator/Business Unit
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Program (cont’d)
PeopleSoft
Program
Number
Range*
L8300-L8399
L8400-L8499
L8500-L8599
L8600-L8699
L8700-L9999
FRS Account
Code/Range
X8700-X9999
Description
Bond Proceeds
Capital Grants
Capital Gifts
System Facilities Plant Funds
Campus Initiatives (e.g. Food for 21 st Century),
Reserves, other programs not yet defined for a
single campus
Campus Initiatives, Reserves, other programs not
yet defined that affect multiple campuses
*L denotes campus indicator/Business Unit
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Account
• Contains values equivalent to FRS subcodes and
account controls in much greater detail
Account
Assets
Cash
Liabilities
Notes Payable (short term)
Net Assets (Fund Equity)
Mandatory Transfers in
R&R
Revenues
Undergrad Fall Fees Resident
Expenditures
Advertising
Account Number
1xxxxx
110000
2xxxxx
212000
3xxxxx
390200
4xxxxx-5xxxxx
400300
6xxxxx-9xxxxx
725100
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Account (cont’d)
• To clarify:
– PeopleSoft Account = FRS Subcode
– PeopleSoft Fund and DeptID = FRS Account
Number
– PeopleSoft Human Resources Account Code =
PeopleSoft GL ChartField string
• (BU + Fund + DeptID + Program + Project + Account)
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Class
• Optional field, but individual divisions or departments
may mandate its use
• Two types of values:
– Predefined with general descriptions applicable Systemwide
– Defined by departments with specific descriptions
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Predefined Classes
Class
EMployee
ACtivity
LOcation
CLinic
OTher
FRS
Class Number
EMxxx
ACxxx
LOxxx
CLxxx
OTxxx
FRSxx
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Class (cont’d)
• Temporary FRS Class numbers use last two digits of
FRS variable subcode
• Example:
– Subcode 5119 will show FRS19 in Class
• Used with Account to provide detailed information at
division/department level
• Example transaction:
– Account number 721100 and class EM001 would contain
Employee 001’s in-state business travel
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Statistics Code
• Optional field
• Used to record statistical information for
analytical and non-financial reporting
• No equivalent field in FRS
• Examples:
– SFT, Square Feet
– PTD, Patient Days
– FTE, Full Time Equivalent
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Recording
Transactions
• To record a transaction in FRS, a combination
of FRS account plus subcode must be used
• To record a transaction in PeopleSoft, a
combination of ChartField values must be
used
• DeptID is a required ChartField only when
recording revenues and expenses
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Revenue/Expense
Transactions
Type of
Transaction
General
Operating
General
Operating
Designated
Auxiliary
Expendable Gifts
Loan
Endowment
Endowment
Income
Optional
L-1-xxxxx-xxxx
PeopleSoft ChartFields
(Required)
BU Fund DeptID Account
L-2-xxxxx-xxxx
BU Fund DeptID Account
Class
L-3-4xxxxx-xxxx BU Fund DeptID Account
L-3-0xxxxx-xxxx BU Fund DeptID Account
L-4-2xxxxx-xxxx BU Fund DeptID Program
Account
L-0-4xxxxx-xxxx BU Fund DeptID Program
Account
L-0-5xxxxx-xxxx BU Fund DeptID Program
Account
L-4-2xxxxx-xxxx BU Fund DeptID Program
Account
Class
FRS/Subcode*
Class
*L denotes campus indicator/Business Unit
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Revenue/Expense
Transactions (cont’d)
Type of
Transaction
Grants
FRS/Subcode*
PeopleSoft ChartFields
(Required)
BU Fund DeptID Project
Account
BU Fund DeptID Project
Account
Optional
Unexpended
Plant
(unrestricted)
Repair & Replace
Plant
(unrestricted)
Unexpended
Plant (restricted)
Repair & Replace
Plant (restricted)
Agency (needing
cash)
Other Agency
L-7-72xxx-xxxx
L-7-77xxx-xxxx
BU Fund DeptID Project
Account
Program
L-7-72xxx-xxxx
BU Fund DeptID Project
Program Account
BU Fund DeptID Program
Account
BU Fund DeptID Program
Account
BU Fund DeptID Account
L-5-3xxxx-xxxx
L-7-77xxx-xxxx
L-9-9xxxx-xxxx
L-9-9xxxx-xxxx
*L denotes campus indicator/Business Unit
Program
Project
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Asset/Liability
Transactions
Type of Transaction
FRS*
Assets
L-0-10xxx L-0-11xxx
L-0-12xxx
Liabilities
PeopleSoft ChartFields
(Required)
BU Fund Program Account
BU Fund Program Account
*L denotes campus indicator/Business Unit
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ChartField
Combination Rules
• PeopleSoft tests validity of each keyed
ChartField entry.
• When a combination edit rule has been
established, an invalid combination of
ChartFields will cause a transaction to reject
and have an unposted status until corrected.
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ChartField Edits
Funds Requiring Program
0900
0905
0910
0915
0920
0925
0930
0935
0940
0945
0950
1100
1200-3310
3400
5000
6000-6010
Required Program Value(s)*
U8716
U8718
U8705
U8710
U8707
U8706
U8703 or U8704
U8712, U8712, U8714, & U8715
U8717
U8711
U8709
L6000-L6999
L0000-L3999
L6000-L6999
U8708
L7000-L7999
*L denotes campus indicator/Business Unit
U denotes specific Business Unit: University-Wide Resources
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SpeedType
• Five-character field representing a combination of
ChartField values
• Combination of letters and numbers
• First character designates Business Unit of
ChartField string
• Remaining characters are sequentially numbered as
established
• Simplifies entry of ChartFields when same set of
values are commonly used together
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SpeedType
PeopleSoft ChartFields
BU
Fund DeptID Program Project
UMSYS 3000 A0201014 A0001
475600
COLUM 2235 C1537100
CG000099
SpeedType
A5670
C1234
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Trees
• Organize ChartField values for setting up security,
for editing, and for reporting
• Are effective-dated to specify new organizations,
reporting relationships, or organizational structures
in advance, and to take effect on an as-of date
• May have past, present, or future effective dates in
order to report on current or historic data
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Level
1
2
3
4
5
6
A tree is a name of a hierarchy or reporting structure in PeopleSoft.
A node summarizes a group of ChartField values or other nodes that logically belong together for reporting
purposes.
A leaf defines a Detail Value attached to a node. It can be an individual ChartField value or a range of
ChartField values. All detail values must roll up to a node.
Controlled
Budget Ledgers
• Organization Budget
– Will track or control spending at DeptID level for expenditures
– Similar to revised budget for Ledgers 2, 3 and 4 fiscal year accounts
in FRS
• Revenue Estimate
– Will track and store actual revenues against estimates
– Similar to revised budget for Ledger 1 fiscal year accounts in FRS
and any other revenue subcodes
• Project/Grant Budget
– Will track or control expenditures specifically for a project or grant
– Has specific beginning and ending dates
– Similar to project-to-date account in FRS
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Questions?
• Contact your campus accounting department.
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Need to contact ASP?
•
•
•
•
•
E-mail:
ASPTraining@umsystem.edu
Voice Mail: (573) 884-2707
Campus Mail: 1805 East Walnut, Columbia
FAX:
(573) 884-3070
On the Web: http://asp.umsystem.edu
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