1. Introduction to the Chart of Accounts

2. INTRODUCTION Who am I? Susan Heleno – COA Chart Lead
University Controller’s Office (UCO)

3. AGENDA Commonly Used Terms Chart Structure COA Segment Review
Crosswalk - Old to New COA Values
Projects – Sponsored & Non-Sponsored
Cross Validation Rules (CVRs)
UCO Website
Questions & Answers
Contact Information
AGENDA

4. Commonly Used Terms COA – Chart of Accounts
UCO – University Controller’s Office
UDO – Unit-Division-Organization
CVR – Cross-Validation Rule
RC – Responsibility Center
CC – Cost Center

5. CHART OF ACCOUNT (COA) STRUCTURE 10 Segment Accounting String
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
(39) Total Segment Digits

6. ACCOUNT BUSINESS LINE ORGANIZATION DIVISION UNIT (LEAF) (TWIG)
(BRANCH)
DIVISION
(LIMB)
UNIT
(TRUNK)
Location = Where does your COA tree service?
Fund Type = Where does the funding for your COA tree come from?

7. COA Relationship Data Enterable & Reporting Child Parent Grand Parent
(Non-Data Enterable)
Great
Grand Parent

8. COA Segment Review – Unit
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Unit/Responsibility Center (3 digits) - School, Institution, Center and/or a Central Unit which is required to produce a balanced Balance Sheet. Unit is the 1st balancing segment of the new COA.
At the highest level of reporting, the grandparent values will be (1TT) for Camden, (2TT) for New Brunswick, (5TT) for Newark, (7TT) for RBHS and (9TT) for Central. Units are organized by campus for external reporting requirements as well as Responsibility Center Management (RCM) reporting.

9. COA Segment Review – Division & Organization
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Division (4 digits) - Used to group Organizations into alternate hierarchies.
Organization/Department (4 digits) - A business area with dedicated people and space.

10. Sample Organization Chart
UNIT
DIVISION
ORGANIZATION
100 - Chancellor Camden
CMD Office of the Chancellor
Community Leadership Center
Office of the Chancellor
CMD Development Office
Development Office
CMD External Relations
Public Information Marketing
CMD Office of the Provost
Academic Technology Services
Student Experiential Learning
CMD Undergraduate Education
Disability Services
Educational Opportunity Fund
Undergraduate Education Academic Services
CMD Enrollment Management Provost
Admissions
Enrollment Management
Financial Aid
Registrar
CMD VC Business & Administration Services
Budget Office
Chief Financial Officer
Telecommunications

11. COA Segment Review – Location
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Location (4 digits) - It is the area for which you are providing service, which could or could not be the physical geographic location of the people providing the service.
It identifies the area where the revenue and/or costs were incurred including onsite, off-site, online and foreign locations. The most commonly used values for location are (0001) for University Wide, (1000) for Camden, (2105) for New Brunswick Regional Campus, (2110) for New Brunswick Non-Health Sciences Campus, (2115) for New Brunswick Health Sciences Campus, (3000) for Newark Regional Campus, (3010) Newark University Ave Campus and (3020) for Newark University Heights Campus.
COA Segment Review – Location

12. COA Segment Review – Fund Type
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Fund Type (3 digits) - Identifies the funding source used to acquire goods and services. Fund Type is the 2nd balancing segment of the new COA . Some Fund Type values that are commonly used are (100) for Unrestricted Operating General, (110) for Unrestricted Operating Auxiliary,
(150) for Unrestricted Internally Designated, (310) for Restricted Federal Grants & Contracts, (650) Contributions & Gifts and (700) Restricted Operating Endowment.

13. Fund Type Differences: 1. Unrestricted Funds
Fund Type Differences: 1. Unrestricted Funds Fund Type Value 100 vs Capital Projects Fund Type Value 180 vs Fund Type Value Not related to a grant, endowment or gift

14. COA Segment Review – Business Line
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Business Line (4 digits) - Identifies the specific line of business (or mission) being offered.
At the highest level of reporting, the grandparent values will be the 4 missions of the university – (10TT) for Instruction, (30TT) for Research, (35TT) for HealthCare and (40TT) for Public Service as well as other categories.

15. Business Lines Categories
MISSIONS
Instruction
Research
Healthcare & Clinical
Public Service
OTHER
Academic & School Support
Student Services
Operations & Maintenance
Scholarships
General Administration & Institutional Support
Auxiliary Enterprise

16. Business Line Category Definitions:

17. Business Line Category Definitions: Cont’d

18. Business Line Category Definitions: Cont’d

19. Business Line Quiz

20. COA Segment Review – Account
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Account (5 digits) – Identifies the nature of the transaction such as expense or revenue (Natural Account). Also includes assets and liabilities.

21. COA Segment Review – Account Values beginning with:
BALANCE SHEET
1xxxx = Assets
2xxxx = Liabilities
3xxxx = Net Position
PROFIT & LOSS*
4xxxx = Revenues
5xxxx = Expenses
6xxxx = Expenses
7xxxx = Expenses
8xxxx = Expenses
9xxxx = Transfers, Cost Pools & Statistical Accounts
* Can not be used with Business Line value ‘9999’

22. COA Segment Review – Activity, Intra-Unit & Future
COA Structure
Unit
Division
Organization
Location
Fund Type
Business Line
Account
Activity
Intra-Unit
Future
XXX
XXXX
XXXXX
(3)
(4)
(5)
Activity (4 digits) - Identifies total activity of high-level, interdisciplinary and strategic initiatives that span across multiple responsibility centers/units. Value will be defaulted if no value is identified.
Intra-Unit (3 digits) - System generated (no user input required) transaction to balance journals for financial activity between a Unit and/or Fund Type.
Future (5 digits) - Placeholder if we need to add a segment in the future. Value will be defaulted (no user input required).

24. RBHS Chart of Accounts (COA) to New COA Mappings
Old Chart Of Accounts
New Chart of Accounts
Fund
Unit / Fund Type
Organization
Division / Organization
Account
Account
Program
Business Line
Activity
Activity
Location
Location
N/A
Intra-Unit
Future
Project

25. Projects
A project should be established if a Unit wants to track activity at a more detailed level then a Business Line will allow.
Some examples of activity that will always be set up as a project:
Sponsored Grants and Contracts Gifts
Endowments Capital
Sciquest and PeopleSoft – Transactions related to Projects should be coded directly to the Project not to GL. A systematic process runs to account for Project activity in the GL.
Smart numbering design is used when assigning a Project Number.
Task(s) are used to break-out transactions into smaller, more easily manageable units. Meaningful grouping(s) of activities that may span across expenditure categories to define a division’s business objective and may aid in decision making.

26. Contact Info by Project Numbers
Designated Projects that begin with 2xxxxx –  
Restricted Projects that begin with 5xxxxx -  
Endowment Projects that begin with 60xxxx -
Capital Projects that begin with 7xxxxx –
Plant Operation Projects that begin with 75xxxx –
Sponsored Projects that begin with 8xxxxx -
Cost Share Projects that begin with 9xxxxx -

27. What are the different Non-Sponsored and Sponsored Project types and their tasks?
Type of Project
Project Number
Specific to Project Type
Existing Fund Source/ Index No
Tasks for the Project Type
(Fund Type is coded to the task(s) based on project type)
Fund Classification
Being Converted
Loans
Starting No
One Project for each Fund Source/Index
05 series /L – Fund Code
Tasks are assigned based on loan type or purpose of Fund source/Index
Allows reporting on defined categories.
i.e. Funding, distribution of Student Aid
Yes
Federal Work Study
Starting No
538 series /REN Index Fund Type
One Task per Project
i.e. FWS by Funding , Expense Distribution
Designated
Starting No
Each Existing Fund Source / Index is a Project
20/28 series
Separately Budgeted Research
/R Index with Fund Type 04
Task Purpose of the Fund Source / Index OR
Task(s) approved by Project Control Committee
i.e. spending trend, NSF Report,
All Other (New Projects)
Starting No
New Projects specific to a unit/department
N/A
Projects and Tasks defined for a program to measure revenue vs expenses.
Reporting needs will be determined based on types of projects. No
Gifts-Restricted
Starting No
53 series
/ R Index with Fund Type 75
EOF Fund Sources/Indices
Multiple Tasks based units need - includes Fund Type for a Fund Source or Index
i.e. spending trend, expense categories, EOF etc.
Endowment Principal
Starting No
Each Endowment is a Project (currently 1 fund Source/Index for Principal and 1 Fund Source/Index for Operating)
06 series - Includes Term, True & Quasi / E – Fund Code
One Endowment Project with 2 tasks (includes Fund Type) -
Endowment Operating (can be more than one if needed)
Unique Identifiers that allow reporting based on defined categories.
i.e. type of Endowment, spending, special instructions for Year-End
Endowment Operating
6 series /
R index with Fund type 75

28. What are the different Non-Sponsored and Sponsored Project types and their tasks?

29. Project Set Up Examples: Non-Sponsored Designated
Start Up Funds – ABC
Smith
Wesson
Jones
Collins
Recruitment – 123
Faculty
Teacher’s Assist
Undergrad Students
Graduate Students
Staff
Research Council Awards – XYZ
Smith
Wesson
Jones
Collins
FY2016
FY2017
FY2018

30. CROSS VALIDATION RULES (CVRs)
What is a Cross Validation Rule:
Cross validation rule (also known as cross-segment validation) controls the combination of values you can create when you enter values for key flexfields. A cross validation rule defines whether a value of a particular segment can be combined with specific values of other segments.
You can use cross validation rules to prevent the creation of combinations that should never exist (values that should not exist in the same combination).
Cross validation rules are used primarily as a reporting tool. Through limiting or preventing certain code combinations for specific transactions, will ensure desired and consistent reporting results.
For example:

31. CROSS VALIDATION RULES (CVRs) – Cont’d
CVR 3a- Account/Business Line
CVR 3a - Balance Sheet Accounts can only use Balance Sheet Business Line
Account
, , , , , , ,
Business Line
CVR 3a-1-- Account/Business Line
CVR 3a-1 Accounts , 12130, 12140, 12150, 12160, 12170, 12180, can use Business Lines
12120,12130,12140, 12150,12160,12170, 12180,12190
CVR 4a -Business Line/Account
CVR 4a - Cost Pool Business Lines can only use Cost Pool Accounts
1099,3099,3599,4399,5199, 5699,5899,5999,6099,6599,6699,6999,7099,7699,7899,7999,9099
CVR 4b -Business Line/Account
CVR 4b - Business Lines cannot use accounts ,
CVR 4c -Business Line/Account
CVR 4c - Business Lines cannot use accounts and
40350,40400,40615,40690,40695,40810,40850,40860,40890,41100,41440,41700,41810,41850,41860,41870,42060,42080,42120,42160,42200,42260, ,49210,49230,49240,49250,49420,49430,
CVR 6a- Account/Fund Type
CVR 6a - Auxiliary Revenue Accounts can only be used with Auxiliary Fund Type
Fund Type
110
CVR 8a- Business Line/Fund Type
CVR 8a - Auxiliary Business Lines can only be used with Auxiliary Fund Type
, , , , ,
CVR 9a - Business Line/Fund Type
CVR 9a - Expended For Plant Business Line can only use Fund Types 180, 610, 900
7500
180,610,900
CVR 9b - Business Line/Fund Type
CVR 9b - Business Line values can only use Fund Type , ,
150, , , ,610,630,640,650
CVR 12a Business Line/Unit
CVR 12a - Healthcare Business Line values can only use Healthcare Unit values
Unit
140, ,900
CVR 13a Fund Type/Business Line
CVR 13a – Cost Share Fund Type value 190 can only use Business Line value 3407 and 9999
190
3407,9999

35. Questions & Answers

36. COA CONTACT INFORMATION:
Susan Heleno
Loretta Anderson
COA Help Desk