FI Master Data Center
http://www.txstate.edu/gao/fimd/
Vendor Maintenance and SAP Chart of Accounts
February 21, 2014
FI Master Data
245-9034
fimdc@txstate.edu
Eduardo Plaza
James Webb
Team Lead and Systems Analyst
245-4895
plaza@txstate.edu
Director of Accounting
245-2748
jwebb@txstate.edu
Jackie Price
Marketa Willis
Accounting Clerk II – FIMDC
245-9284
jp54@txstate.edu
Accounting Clerk II – FIMDC
245-8817
mw34@txstate.edu
Agenda
 Overview of SAP Master Data
 FI Master Data Center web site (www.txstate.edu/gao/fimd)
 Vendor Maintenance
–
–
–
Forms & Procedures
Frequently Asked Questions (FAQs)
Questions & Answers
 Chart of Accounts
3
Overview of SAP Master Data
4
5
FI Master Data Center site
(www.txstate.edu/gao/fimd)
6
Vendor Maintenance
 Forms & Procedures
 Vendor Maintenance Security
 Vendor Direct Deposit Agreement
 Frequently Asked Questions (FAQs)
 Questions & Answers
7
Vendor Maintenance
Please note that due to the confidential nature of the data included in the
vendor maintenance form (SSNs and/or Banking information) and as an
observation during an audit performed on the vendor maintenance
process, if you keep a paper/digital copy of the form, you MUST follow
University Policy (UPPS 04.01.01) on securing Texas State Information
Resources.
Our suggested method is for the FI Master Data Center to receive the
forms directly. Once the vendor is setup in the system we will notify the
individual provided in section F of the form.
Vendor Maintenance
 Forms & Procedures
 Vendor Maintenance Security
 Vendor Direct Deposit Agreement
 Frequently Asked Questions (FAQs)
 Questions & Answers
9
Break
General Accounting Office
http://www.txstate.edu/gao
Chart of Accounts
February 21, 2014
What is an Account?
 An account* is generally a 20 digit number that gives
information about the source of funding and the department or
university organizational unit that is receiving or spending
money.
*Note: In this presentation we’ll focus primarily on revenue and expense accounts, not
balance sheet accounts. Balance sheet accounts use one element comprising
10 digits.
 The 20 digits are made up of either:
“Fund” + “Cost Center,” or
“Fund” + “Internal Order.”
 Accounts are either assigned a pre-determined budget by the
Office of Budget, Financial Planning, & Analysis or generate
their own budget by receiving funds. Budgets give the account
manager authority to spend the funds in accordance with
university policy.
12
What is a Fund?
 Method of grouping like accounts based on the type of
revenue, not the planned expenses.
 Allowable expenses from the account are affected by the
source of funding.
 Four main sources of funding cover the operations of most
university departments:
 E&G,
 Designated,
 Auxiliary, and
 Restricted.
13
E&G Funds
 E&G funds account for state appropriations:
 General Revenue Appropriations,
 HEAF Appropriations,
 Staff Benefits Appropriations, or
 Other State Appropriations.
 Funds that start with “1.”
 Generally used to pay salaries and benefits and for assets
acquired through HEAF.
 Generally more restrictive than “M&O” accounts.
14
Designated Funds
 The Designated fund group holds money that is derived from
tuition and fees, indirect cost earned on sponsored programs,
and some business activities.
 Funds start with a “2.”
 The Designated fund group is comprised of 5 main types of
accounts:
 Designated Method,
 Indirect Costs (F&A),
 Fees,
 Income Generating Activities, or
 Service Departments.
 Designated Method is most department’s main M&O account.
 Budget is generally a set amount for the year (can request
budget changes through BFP&A). However, some activities
may still have responsibility to “make budget.”
 Expenses, other than alcohol, are generally permissible with
valid business purpose.
15
Auxiliary Funds
 The Auxiliary fund group holds money that is derived from
business activities primarily for the benefit of the students and
faculty.
 Funds that start with a “3.”
 Revenues from fees for services to students, faculty, staff, and
public.
 Expenses should match fee purpose.
 Budgets are generally set and department is responsible for
“making budget.”
 Expenses, other than alcohol, generally permissible with valid
business purpose.
16
Restricted Funds
 The Restricted fund group holds money resulting from a
donation where some type of restriction is placed by the donor
on the way in which the money can be used. Restricted funds
are also required to account for funds derived by enabling
legislation. The restriction must be from the “outside.”
 Funds that start with a “4” (Discretionary) or “8” (Grants).
 Includes distributions from endowments as they must follow the
restrictions of the endowment fund.
 In addition to having a valid business purpose, expenses must
meet the conditions imposed by the donor.
 Alcohol is OK from a “4” restricted gift account but not from an
“8” grant account.
 Employee contributions require special considerations!!
 Budgets for “4” funds are determined by income (Revenue
Increasing Budgets). Budgets for “8” funds are set by OSP
according to the award agreement.
17
Fund Number Schema
 1st digit designates the fund groups.
 9th & 10th digits designate the fiscal year, if applicable.
 Example – fiscal year based fund:
2000011014
Designated fund group for FY 2014
 Example – multi-year based fund:
4700011000
Restricted fund group used multiple years
18
Fund Number Schema
Fund Range
Description
10000500XX - 14999900XX
E&G-General Appropriations
15000000XX - 15099900XX
E&G-HEAF
15100000XX - 18499900XX
E&G-Other Appropriations
18500000XX - 19999900XX
E&G-Benefits
20000010XX - 29999910XX
Designated (see separate slide for more detail)
30000010XX - 39999910XX
4000001000 – 4099991000
4200001000 – 4299991000
Auxiliary (see separate slide for more detail)
4100001000 – 4199991000
Endowment Recipient Funds
4400001000 – 4599991000
Restricted - Federal, Non-Grant
4600001000 – 4699991000
Restricted - State, Non Grant
4700001000 – 4799991000
Restricted Scholarship Funds
4800001000 – 4899991000
Endowed Scholarship Funds
5000001000 – 5999999999
Loan Funds
6000001000 – 6999991000
Endowment & Similar Funds
7000001000 – 7999999999
Plant Funds
8000001000 – 8999999999
Grant Funds
9000000000 – 9999999999
Agency Funds
Restricted Gifts
19
Fund Number Schema (cont)
Designated
Fund
Ranges:
Description:
20000110xx
Designated Method of Finance
20000210xx
Indirect Cost
201xxx10xx
Course Fees (no longer used)
2020xx10xx
Advising Fee
2021xx10xx
Computer Svc Fee
2022xx10xx
Library Fee
2024xx10xx
Internal Service Centers
2025xx10xx
Clearing Accts
2027xx10xx
2028xx10xx
Income Generating Accts
21xxxx10xx
Research Service Centers
20
Fund Number Schema (cont)
Auxiliary Fund
Ranges:
Description:
3000xx10xx
Student Svc Fee
3001xx10xx
Medical Svc Fee
3002xx10xx
Student Bus Fee
3003xx10xx
Student Ctr Fee
3004xx10xx
Rec Sports Fee
3005xx10xx
Athletics
3006xx10xx
Aux Int, Vending
3008xx10xx
Univ Dining Svcs
3009xx10xx
Parking Svcs
3010xx10xx
Residential Housing
302xxx10xx
Auxiliary-various
21
Cost Centers
 Identifies the university department or university organizational
unit that is responsible for managing, spending, and if
applicable earning some source of funding.
 Activity in the account is ongoing.
 First six digits are utilized to define the organizational
hierarchy.
 Remaining digits are utilized to segregate unique activities,
operations, etc.
 Account managers are assigned the responsibility of
overseeing cost centers.
 The term “cost center” is used for the Finance (FI) module in
SAP while the term “fund center” is used for the Financial
Management (FM) or Budget module in SAP. The terms are
interchangeable!!
22
Cost Center Number Schema
 First 3 sets of 2 digits denote hierarchy
 Level 1 (L1) – President & VPs
10 – Institutional (crosses all divisions) 14 – VP Financial & Support Services
11 – President’s area
15 – VP Student Services
12 – VP Information Technology
16 – VP University Advancement
13 – Provost/VP Academic Affairs 17 – Athletics
 Level 2 (L2) – Reports to Level
10 – Assessment
19 – College of Education
12 – RRHEC
20 – College of Liberal Arts
18 – College of Applied Arts
21 – College of Science
 Level 3 (L3) – Reports to Level 2
10 – CLAS
11 – Health/Human Perf
12 – LBJ Institute For Improvement
13 – The Education Institute
14 – Curriculum and Instruction
19 – Educ Policy Implementation Center
 Example:
1319140000 tells us that:
Curriculum and Instruction (L3) reports to the
Dean of Education (L2) who reports to the
Provost (L1).
23
Internal Orders
 Provides a way to separately account for an activity managed by
a member of a university department or university organizational
unit.
 Is generally time dependent, such as a contracted service with a
start and stop date.
 Internal orders can be created as a statistical order, funded
program, or a grant.
 Master data for regular funded programs and statistical orders
are maintained by FIMDC.
 Grants are funded programs whose master data is maintained
by the Office of Sponsored Programs.
 The distinction between the statistical programs and funded
programs/grants is the level for budgetary control:
 Funded Programs & Grants are budgeted at the IO
level.
 Statistical orders are not budgeted at the IO level but
derive their budget from the associated cost center.
24
Internal Orders
 The first digit of the internal order number identifies the
type of internal order and, in some cases, the purpose of
the internal order:
 NON-GRANTS (maintained by FIMDC)
 5* = statistical orders.
 7* = CIP/AuC* – construction/capital projects.
* CIP = Construction in Progress;
AuC = Asset under Construction
 9* = Miscellaneous temporary projects &
internal “grants/awards.”
 GRANTS (maintained by OSP)
 1* = State Appropriated Grant IO.
 8* = Non-state appropriated Grant IO.
25
GLs
 GLs or General Ledger accounts are used in conjunction with
Funds, Cost Centers, and Internal Orders for one of 2
purposes:
 To define the type of revenue or expense involved in a
transaction, or
 To identify a balance sheet account.
 Similarly to Cost Centers/Fund Centers, the FM module refers
to GLs as Commitment Items. The terms are mostly
interchangeable. We will generally use the term GL in this
presentation.
26
GLs
 Six-digits in length.
 First digit signifies whether account is a balance sheet or an
income statement (revenue or expense) item:
 1 = Asset
 2 = Liability
 3 = Fund Balance
 4 = Revenue
 7 = Expense
 6 = Budget Commitment items for revenue and
expense. Used in FM module, primarily for the
Budget to Actual Report.
27
FI Master Data in Transactions
 Balance Sheet (Three Elements Always required):
– (GL) Account
– Fund
– Business Area: Always 1000
Itm PK Bus Area Account Amount
Fund
Cost Ctr
1 40
1000 100123 217,314.00 4500071000
2 50
1000 109052 -204,394.00 4500071000
3 50
1000 109053 -12,920.00 4500071000
Text
To record Direct Loan funds received as 4/30
To record Direct Loan funds received as 4/30
To record Direct Loan funds received as 4/30
 Revenue/Expense Scheme 1:
– Cost Center
– Statistical Internal Order, if applicable, begins with a 5.
Itm PK Bus Area Account Amount Fund
Cost Ctr Order
Text
1 40
1000 417080 9,711.36 2027141007 1313100000 5300000089 Transfer revenue from C Ed Theatre Summer Camps
2 50
1000 417080 -9,711.36 2027921007 1323140000
Transfer revenue from C Ed Theatre Summer Camps
28
FI Master Data in Transactions (cont)
 Revenue/Expense Scheme 2:
 IO/FPs beginning with 7* (CIP/AuC) or 9*
(Misc project):




add the Internal Order (IO) number
Omit Cost Center
Fund for 7* IO will usually also begin with 7*
Fund for 9* IO will vary



add the Internal Order (IO) number
Omit Cost Center
Fund will usually also begin with 1*



add the Internal Order (IO) number
Omit Cost Center
Fund will usually also begin with 80*



add the Internal Order (IO) number
Omit Cost Center
Fund will usually begin with 80*
 Grant IOs beginning with 1*:
 Grant IOs beginning with 80*:
 Grants beginning with 89* (WBS element):
Itm PK Bus Area Account Amount Fund
Cost Ctr
1 40
1000 100003 35,795.69 8000121000
2 50
1000 408000 -35,795.69 8000121000
Order
Text
040307 OJP Draw 8-576
8000000576 040307 OJP Draw 8-576
29
Account Request Forms
http://www.txstate.edu/gao/fimd/forms.html
30
Helpful SAP Transaction Codes
SAP Transaction Code
Description
ZCOA_BO
Chart of Accounts
ZSACCTSEC
Security for Accounts
ZSUSERSEC
User Security
Z_BUD_FP
Funded Program Budget Actual Report
ZKOB1
ZFMRP_RFFMEP1AX
ZOPEN_ENCUMBRANCE
F.10
S_KI4_38000034
FM5S
KS03
S_KI4_38000038
KO03
KOK5
ZBUDACT
ZBUDGETBALANCE
ZGMGRANTD
SAP Security Role
Budget Restricted Display
General Financial Display
Given to every person when they are
given an SAP user account
Budget Restricted Display
Financial Restricted Display for
Statistical Orders: Actual Line Items Statistical Orders
Budget Restricted Display or Grant
Document Journal-All Postings Report Restricted Display
Budget Restricted Display
Current Open Encumbrance Report
General Financial Display
G/L Chart of Accounts
Budget Display
Index of Commitment Items(GLs)
General Financial Display
FIFM: Display Fund
General Financial Display
Display Cost Center
Budget Display
Index of Funds Centers
General Financial Display
Display Internal Order
General Financial Display
Master Data List Internal Orders
Budget Restricted Display
Budget To Actual
Budget Restricted Display
Budget Balance Report
General Grant Display
Grants Master-Display Only
Helpful Links
 SAP Resources web page for Texas State University
 SAP Financial-Departmental Services Security Form
 Budget Office Reference Materials & Training
 UPPS No. 03.01.09 Fiscal Responsibilities of Account Managers
 UPPS No. 03.01.05 University Income Recognition and Associated
Cash-Handling Procedures
 UPPS No. 03.04.05 Facilities and Administration Costs (F&A or
Indirect Costs)
 UPPS No. 03.01.02, Documentation of Expenditures of Gift Funds

 UPPS No. 03.01.03, Purchase of Food, Refreshments, Alcohol or
Achievement Awards

 UPPS No. 03.05.01, Soliciting, Accepting and Processing Gifts
CHECKLIST- If departmental funding is impacted, some of the
following offices may need to be contacted:
*Budget budget@txstate.edu
*Human Resources (HR) Master Data Center
http://hr.txstate.edu/hrmasterdatacenter.html
*Faculty Records (245-2786) http://facultyrecords.provost.txstate.edu/
*Contract and HUB Compliance:
 consulting services ≥ $25,000 – Jacque Allbright
(ja14@txstate.edu)
 HUB compliance – Yolanda Strey (ys12@txstate.edu)
*Purchasing – BOBCATalog, P-card, SAP purchase orders
http://www.txstate.edu/gao/purchasing/
*Travel (travel card if applicable) http://txstate.edu/gao/ap/travel/
*IT Assistance Center (ITAC) – phone, security, & computer
services (245-4822 or itac@txstate.edu, http://tr.txstate.edu/itac.html
*Bookstore (245-2273) http://www.bookstore.txstate.edu/
*Auxiliary Services (245-2585) http://www.auxiliaryservices.txstate.edu/
*AiM/AssetWORKS (formerly Facilities Focus) – request maintenance/repair or keys
https://aim.facilities.txstate.edu/fmax/login
33
Policy and Procedure Statements
 University Policy and Procedure Statements (UPPS)
http://www.txstate.edu/effective/upps/
 Academic Affairs (AA) Policy and Procedure Statements
http://www.provost.txstate.edu/pps.html
 Information Technology (IT) Policy and Procedure
Statements http://www.vpit.txstate.edu/about/policies.html
 Finance and Support Services (FSS) Policy and Procedure
Statements http://www.fss.txstate.edu/policies.html
 Student Affairs (SA) Policies and Procedures
http://www.vpsa.txstate.edu/staff-resources/sa-policies-andprocedures.html
 University Advancement (UA) Policy and Procedure
Statements http://www.ua.txstate.edu/universityadvancement/policy-procedure-forms.html
34
Questions & Answers
35
Thank you!
FI Master Data
245-9034
fimdc@txstate.edu
Eduardo Plaza
James Webb
Team Lead and Systems Analyst
245-4895
plaza@txstate.edu
Director of Accounting
245-2748
jwebb@txstate.edu
Jackie Price
Marketa Willis
Accounting Clerk II – FIMDC
245-9284
jp54@txstate.edu
Accounting Clerk II – FIMDC
245-8817
mw34@txstate.edu
36
Thank you!
FI Master Data Center
245-9034
fimdc@txstate.edu
Eduardo Plaza
James Webb
Team Lead and Systems Analyst
245-4895
plaza@txstate.edu
Director of Accounting
245-2748
jwebb@txstate.edu
Jackie Price
Marketa Willis
Accounting Clerk II – FIMDC
245-9284
jp54@txstate.edu
Accounting Clerk II – FIMDC
245-8817
mw34@txstate.edu
37