1. UNM Chart of Accounts Hierarchy Presented by Laura Putz August 9 & 10, 2010 (revised for reserves 11/8/11)

2. 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

3. BANNER Hyperion (Dynamic) Forms Nightly Update & Weekly Reconciliation ODS Overview of UNM Finance Reporting Strategy

4. 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.

5. First, the way UNM is structured:

6. Index- Speed dial to FOPA Purpose:  Facilitates feeder systems  Facilitates data entry  Reporting Advantages Control of FOPA combinations Simplifies data entry Simplifies basic reporting Simplifies day to day accounting Disadvantages Maintenance Masks data grouping advantages of hierarchies SCT delivered reports do not typically utilize the Index code

7. Index to FOPA Examples Index 258000 = 3u0044258BP131GNACTV Index 043420 = 3U0034043BP222043E01 Index 8510V4 = 379H0851N13P17RGNACTV Which do you prefer???

8. 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

9. Fund Type: Level 1 Level 2 Fund Code: Level 1 Level 2 Level 3 Level 4 Level 5 Fund Hierarchy HR Analysis Soil Moisture Dynamics 3R01Y HR Federal C & G HSC 3RFED CR - HSC 13 Current Restricted 10 Reserved for future use Project Year/ Subproject Project Year/ Sub Project Fund Detail/Project Fund Classification/Source Fund Entity Fund Accounting Category 301Y0 HR Analysis Soil Moisture Dynamics

10. 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.

11. Fund Hierarchy in Banner - FTIFNDH

12. Eprint-Fund Hierarchy Report

13. 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

14. Level 1 Level 2 Level 3 Level 4 Level 5 Program Hierarchy Program Reserved for Future Use Program or Project (Endowed and Non-Endowed Spending, etc.) NACUBO Functional Classifications (Sponsored Research, Dept Administration, etc.) Mission (Education, Research, Public Svc, etc.) P163 – Fetal Alcohol Syndrome P16 – Research Unrestricted P2 Research Reserved for Future Use

15. 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.

16. Program Hierarchy in Banner - FTIPRGH

17. Eprint-Program Hierarchy Report

18. 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

19. 19 Level 1 Level 2 Level 3 Level 4 Level 5 Level 6 Level 7 Level 8 Organization Hierarchy PI or other Reporting Unit Financial Reporting element Division/Financial Reporting Unit Department Classification College Vice President President/Governing Board AFA2 – AVP for Finance AF – Executive VP for HSC A - President 258A - Unrestricted Accounting - HSC 258B – HSC Unrestricted Accounting AFA - HSC Admin

20. FTMORGN

21. FTMORGN Drill Down

22. 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.

23. Eprint-Organizational Hierarchy Report

24. 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

25. Activity Most HSC reports can be run based on activity Departments can use Activity codes to simplify reporting Provides grouping options for reporting

26. Eprint-Activity Codes Report

27. Hyperion Reporting

28. Activity Reporting

29. 29 Account Type : Level 1 Level 2 Account Code : Level 1 Level 2 Level 3 Level 4 Account Hierarchy Line Item Detail SRECNA/Notes/Council Higher Education (Income Statement & State Reporting) Statement of Net Assets and SRECNA Det (Balance Sheet & Income Statement) Statement of Net Assets and SCF Summary (Balance Sheet & Cash Flow) Operating, Non-Operating Current & Non-Current Revenue, Expense, Asset, & Liability Resident Full Time General 0120 Resident Full Time 012 Cash Inflow Operating Activities OA Revenues & Intra-University Activity 50 Tuition Revenue OA1 Operating Revenue 51

30. Account Hierarchy in Banner-FTIACTH

31. Account Hierarchy and Reporting

32. Eprint-Account Hierarchy Report

33. Account Code Resources

34. 34 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)

35. 35 Utilizing Index and FOPA Hierarchies in Reporting Hyperion Reports Income StatementFOH0001 & 2- Operating Ledger Detail & Summary Balance SheetFGH0001&2-General Ledger Detail & Summary GrantFRH0001&2-Grant Ledger Detail & Summary Report PayrollFSH0001-Payroll & Payroll Benefits Distribution Detail

36. FOHH001&1 Dashboard

37. Hyperion Reporting

40. FGH0001&2 Dashboard

41. Hyperion Reporting

42. FRH0001&2 Dashboard

43. Hyperion Reporting

45. 45 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

46. Banner Forms Income StatementFGIBDST-Organization Budget Status FGIBDSR-Executive Summary FGIBAVL-Budget Availability Status FGITRND-Detail Transaction Activity Balance SheetFGITBAL-General Ledger Trial Balance FGITBSR-Trail Balance Summary Form FGIGLAC-General Ledger Activity GrantFRIGITD-Grant Inception to Date FRIGTRD-Grant Transaction Detail Useful Banner Forms

47. Useful Banner Forms - FGIBDST

48. Useful Banner Forms-FGIBDSR

49. Useful Banner Forms - FGITBAL

50. Useful Banner Forms - FGITBSR

51. Useful Banner Forms - FRIGITD

52. Useful Banner Forms

53. Questions?