June 8, 2004D. Brothwell - Cal Poly, SLO1 Implementing NACUBO Program Code Changes Effective July 1, 2004 CSU Year End Training – June 8, 2004

June 8, 2004D. Brothwell - Cal Poly, SLO2 Summary  New Program Codes  Deleted Program Codes  Changed Program Codes  Program Code Application By Transaction By Attribute By Derivation  Implementation based on how you applied program codes thru 6/30/2004

June 8, 2004D. Brothwell - Cal Poly, SLO3 New Program Codes  Technology classification within each program group 0106 – Instruction IT 0203 – Research IT 0304 – Public Service IT 0409 – Academic Support IT 0508 – Student Service IT 0607 – Administrative IT Operation and Maintenance IT  Security and Safety – 0707  Logistical Services

June 8, 2004D. Brothwell - Cal Poly, SLO4 Deleted Program Codes  Special Session Instruction  Auxiliary Enterprise – Faculty/Staff (Never Used)  Intercollegiate Athletics  These Program Codes have been discontinued – determined no activity within the CSU falls under these classifications

June 8, 2004D. Brothwell - Cal Poly, SLO5 Changes to Program Codes 0404 – Academic Computing Support has been redefined to Academic Support Information Technology – – Student Admissions/Records has been split into two new program, Student Admissions 0509 and Student Records 0510

June 8, 2004D. Brothwell - Cal Poly, SLO6 Changes to Program Codes – Continued 0603 – General Administration & Logistical Services has been split into two new programs, General Administration 0606 and Logistical Services – Administrative Computing Support has been redefined to Administrative Information Technology – 0607

June 8, 2004D. Brothwell - Cal Poly, SLO7 Attribute Application Implementation  Program Code assignment by attribute As of June 30, 2004, amounts could be accrued in an account with a program attribute that is being deleted or reclassified The accrual reversal will be in the same account that it was accrued in Actual payment will be recorded here also

June 8, 2004D. Brothwell - Cal Poly, SLO8 Attribute Application Implementation  If all the activity in the account being used is to be reclassified to a NEW program code then the attribute can be changed effective July 1 and all the current year activity will be in the correct program code Example: Admin Comp 0604 reclassified to Admin IT 0607  If only some of the activity in the account being used is to be reclassified than some analysis and journaling is required Example: Hazardous Waste from 0704 to 0707

June 8, 2004D. Brothwell - Cal Poly, SLO9 Example of Attribute Application

June 8, 2004D. Brothwell - Cal Poly, SLO10 Transaction application Implementation  All open purchase orders, journals and vouchers have valid program codes for assigned  All accruals or future year adjustments to transactions will reference the old program code  Accrual reversals will be in accounts with old program code  Actual payments of accruals will be in these same accounts

June 8, 2004D. Brothwell - Cal Poly, SLO11 Transaction application Implementation  The sum total of all current year activity should be zero by December 31,2004 Actual expenditures and encumbrances  Any balances need to be journaled to new program codes  Any open Purchase Orders should have accounts changed to new values Less of this activity if done as of 12/31/2004

June 8, 2004D. Brothwell - Cal Poly, SLO12 Example of Transaction Application

June 8, 2004D. Brothwell - Cal Poly, SLO13 Derived Application Implementation  Program Code by derivation of totals at each month end  As of June 30, 2004, amounts could be accrued in an account with a program attribute that is being deleted or reclassified  Accrual reversals will happen in July of  July month end derivation will use only the new Program Codes

June 8, 2004D. Brothwell - Cal Poly, SLO14 Derived Application Implementation  Amounts derived in accounts where all activity was classified to one program code and effective July 1, 2004 the activity will be classified to 2 or more program codes will have to be analyzed and appropriate journals processed Could also require a change in business process  Ex: Risk pool was charged to one account and derived to one program code in Effective Risk Pool will be classified in three different program codes. Need to be able to identify the activity so that it can be classified correctly

June 8, 2004D. Brothwell - Cal Poly, SLO15 Example of Derivation Application

June 8, 2004D. Brothwell - Cal Poly, SLO16 Summary  Changes to Program Codes are Effective 7/1/2004  FIRMS submission should not have any current year activity in deleted program codes as of 12/31/2004  Data may need to be analyzed  Journals may need to done  Business Processes may need to be adjusted