1. To the Orientation Class for PeopleSoft General Ledger
WELCOME!
To the Orientation Class for PeopleSoft General Ledger
UNIVERSITY OF HOUSTON
SYSTEM-WIDE
UHS Orientation to PeopleSoft GL-7/21/00

2. Overview of Elements of the PeopleSoft General Ledger
TableSet, SetID and TableSet Sharing
Ledgers
Essentially, PeopleSoft General Ledger module of Financials for E&G provides the user with a means to update the database and to retrieve information from the database.
UHS Orientation to PeopleSoft GL-7/21/00

3. TableSet, SetID and TableSet Sharing
TableSet refers to the series of tables that control the general ledger.
SetID is the label that identifies the TableSet used for a Business Unit.
TableSet Sharing allows multiple Business Units to share a common table, such as Account or Fund.
The University of Houston System has defined each of its component campuses as a Business Unit in PeopleSoft. Each Business Unit must have a set of tables established to maintain its chart of accounts, business rules and other controlling parameters. This is called the TableSet for that Business Unit.
The SetID is the label that tells the system what TableSet is tied to a Business Unit.
The TableSet for a Business Unit does not need to be unique. By referring to a common SetID, multiple Business Units may share one or more common tables, for example, Account.
UHS Orientation to PeopleSoft GL-7/21/00

4. Ledgers
Ledgers store the posted net activity for a set of ChartField values by accounting period and fiscal year.
A ledger is a set of posted balances that represent a set of books for a Business Unit.
Can store actuals, budgets, statistical or other types of data.
They are primarily maintained through journal entries.
Ledgers are a set of tables that store transactions related to a business unit’s financial activity. Ledgers are tied to financial periods as well as to a business unit.
UHS Orientation to PeopleSoft GL-7/21/00

5. Ledgers The various ledger types include: Actuals Budget Statistical
Detailed transactions are stored in the actuals ledger.
Some samples of the types of ledgers that are created for a business unit.
The actuals ledger is where the details of the financial activity are recorded. Often a summary ledger is updated by this activity and is used for reporting.
UHS Orientation to PeopleSoft GL-7/21/00

6. Chartfield Definition
PeopleSoft General Ledger uses chartfields to identify journal entries.
Each chartfield contains information that defines a transaction in terms of responsible party, fund source and function of entity.
Many accounting systems use a chart of accounts to define the account, location, department, and other identifying information for journal entries (which are the records of your organization's business transactions). However, in most systems a single account number must contain all of the identifying information for a transaction. PeopleSoft uses ChartFields to create the chart of accounts. Chartfields are the individual fields or components that make up your chart of accounts in PeopleSoft. The chart of accounts containing ChartFields consist of the same information as other charts of accounts, but the data is separated into different fields to minimize data entry and increase flexibility.
The PeopleSoft General Ledger system uses ChartFields to identify all journal entries. The data values used to make journal entry accounts are called ChartField values. PeopleSoft allows for an unlimited number of ChartField values and each ChartField value is effective dated to let you activate and deactivate them as the needs of your organization change.
UHS Orientation to PeopleSoft GL-7/21/00

7. PeopleSoft E&G ChartFields
Business Unit
Fund Code
Department
Program
Project ID
Account
Budget Reference
Chartfield 1
Statistics Code
While PeopleSoft enables an organization to define its own unique ChartFields, there are pre-defined ChartFields that are delivered with the PeopleSoft General Ledger for Education and Government application. A few of the delivered ChartFields must be included in your General Ledger tables, while other delivered ChartFields are optional.
UHS Orientation to PeopleSoft GL-7/21/00

8. Fund Related Values Fund Code Grant Related Values Sponsor Type
Funding Agency
CFDA Code
Sponsor ID
Funds are the primary structural units of accounting for education and government. In PeopleSoft, the Fund ChartField classifies fund-related transactions.
UHS Orientation to PeopleSoft GL-7/21/00

9. Organizational Related Values
Business Unit
Department Code
The Department ID and the Business Unit provide the organizational foundation on which to build reporting trees to capture the desired level of information.
UHS Orientation to PeopleSoft GL-7/21/00

10. Activity Related Values
Program Code
Project ID
The Program and Project ID ChartFields classify program/project-related transactions. In other words, they enable the grouping of related organizational activities (activities sharing a single goal or set of objectives). An example of a program would be a restricted scholarship or a departmental operating budget. A project ID would be used to track activity associated with a particular research grant or building project.
UHS Orientation to PeopleSoft GL-7/21/00

11. Cost Center Definition
A combination of Chartfields constitutes a cost center. It defines whose money it is, what type of money it is, and what type of activity it is being spent to support.
UHS Orientation to PeopleSoft GL-7/21/00

12. Cost Center Composition
A Cost Center will include:
Business Unit
Fund Code
Department
Program
Project ID
All cost centers whether operational or project in nature, must have all five of the chartfield values listed here.
UHS Orientation to PeopleSoft GL-7/21/00

13. Non-Project/Grant Cost Center Example
H0066-A0838-NA
where….
00730 = Business Unit
2063 = Fund Code
H0066 = Department
A0838 = Program
NA=Non project/grant
A Non-Project/Grant cost center, or one that is re-budgeted each fiscal year, will always have a Project ID value of NA.
UHS Orientation to PeopleSoft GL-7/21/00

14. Project/Grant Cost Center Example
H0124-B0001-G000052
where….
00730 = Business Unit
1026 = Fund Code
H0124 = Department
B0001 = Program
G = Project ID
A project/grant cost center, one that is managed according to the project timespan, will be assigned a Project ID value other than NA.
UHS Orientation to PeopleSoft GL-7/21/00

15. Review of ChartFields Business Unit Fund Code Department Program
Project ID
Account
Budget Reference
Chartfield 1
Statistics Code
To review, the five chartfields listed in the left column are those that in combination make up a cost center. The account chartfield is required on all transactions while the budget reference, chartfield 1 and statistics code are not always necessary.
UHS Orientation to PeopleSoft GL-7/21/00

16. Understanding the Business Unit
Organizations are divided into entities for operational or reporting purposes.
PeopleSoft defines these entities as Business Units.
Each UHS component is defined as a Business Unit.
A business unit is an organization or a subset of an organization that is independent with regard to one or more operational or accounting functions. PeopleSoft General Ledger business units typically comprise individual reporting entities for accounting purposes.
UHS Orientation to PeopleSoft GL-7/21/00

17. UHS Business Units 00730 - University of Houston 00759 - UH Clear Lake
UH Downtown
UH Victoria
UH System Administration
UH System Consolidated
Each of the University of Houston System components are identified by the state as separate agencies and will be individual business units in PeopleSoft. Notice that incorporated in the five digit code is the state agency code.
Those of you who have used systems that interface with the state of Texas such as USAS or ABEST should be familiar with the state agency code for your campus.
UHS Orientation to PeopleSoft GL-7/21/00

18. Fund Code Each fund is a balanced ledger.
Funds are coded by source or type of monies they represent.
A four digit numeric code.
First digit defines the fund group.
In PeopleSoft, funds are the primary structural units of education and government accounting. Individual funds must be balanced and organizations are required to present financial statements for each fund. A few examples of funds are educational and general state support, designated tuition and restricted scholarship-private gift.
UHS Orientation to PeopleSoft GL-7/21/00

19. UHS Fund Codes 1XXX = State 2XXX = Designated 3XXX = Auxiliary
4XXX = Restricted
5XXX = Grants
6XXX = Endow. & Loans
7XXX = Plant
9XXX = Agency
The fund values have been designed with intelligence in the first digit of the four digit code. For example, a fund code that begins with a 2 will indicate that it is considered a designated fund type. The remaining three digits are used to designate more specific fund categories within the broad groupings. For example, the code 2064 represents designated tuition, which belongs to the designated fund group.
UHS Orientation to PeopleSoft GL-7/21/00

20. Department Code
Each UHS department is assigned a unique five digit code.
Leading alpha character for campus.
Four numeric characters assigned sequentially .
Hierarchy is assigned through department trees.
Here too, intelligence has been built into the design of the code. The first and only alpha character of the five digit code indicates the business unit. The remaining four numeric digits were assigned sequentially.
PeopleSoft uses trees to organize data elements and place values in relationship to each other. Department trees, or trees built using Department ID values, are used to establish the organizational hierarchy of a business unit.
UHS Orientation to PeopleSoft GL-7/21/00

21. UHS Department Codes HXXXX = UH departments CXXXX = UHCL departments
DXXXX = UHD departments
VXXXX = UHV departments
SXXXX = UHSA departments
Thus, a code beginning with an H will indicate it is a University of Houston department.
The Department ID ChartField design along with the use of reporting trees to establish the relationship of the values to one another, allows for organizational changes to be reflected and tracked in an organized fashion with minimal effort.
UHS Orientation to PeopleSoft GL-7/21/00

22. Program Code
Five digits are used to uniquely identify a non-project cost center either within or across departments
First digit tells the purpose of the program by expenditure function
Expenditure function is related to required NACUBO reporting
The first digit, an alpha character, of the five-digit code has intelligence based on the purpose of the program such as academic support or instruction. The remaining four numeric digits are used to uniquely identify the particular program. For example, all instructional programs will be assigned a code of A while only the Engineering Faculty Salary program will have the unique value of A0264.
UHS Orientation to PeopleSoft GL-7/21/00

23. UHS Program Codes AXXXX = Instructional programs
BXXXX = Research programs
CXXXX = Public Service
DXXXX = Academic Support
EXXXX = Student Services
FXXXX = Institutional Support
GXXXX = Plant
HXXXX = Scholarship
IXXXX = Auxiliary
Program values are grouped according to the leading alpha character of the code. The nine categories are consistent with the reporting standards used by the National Association of College and University Business Officers.
UHS Orientation to PeopleSoft GL-7/21/00

24. Project ID Project cost centers use a common Program.
Uniqueness of Cost Center provided by Project ID.
Can be used for Grants, Capital and other projects.
Project ID is a seven digit code.
First digit defines project group.
The project ID ChartField can be used for grants, capital and other projects; it provides the unique value for a project cost center. In other words, with a project cost center, the uniqueness shifts from the program ChartField to the project ChartField. The program assumes a common value that categorizes it in NACUBO terms but does not uniquely identify it.
For example:
A Non-Project cost center with a unique program code of A0838:
H0066-A0838-NA
Project cost centers with unique project ids of G & G but with a shared program code of B0001:
H0124-B0001-G000052
H0124-B0001-G001782
UHS Orientation to PeopleSoft GL-7/21/00

25. UHS Project ID GXXXXXX = Grant or sponsored project.
PXXXXXX = Capital or building project.
AXXXXXX=Administrative project.
IXXXXXX=Internal Award project.
The project ChartField has intelligence in the leading alpha character and project chartfield values are grouped into four categories based on the alpha value. For example, the letter G indicates the project is a grant or sponsored project such as ATP/ARP awards. The letter P indicates a capital or building project. The remaining six digits are assigned sequentially.
UHS Orientation to PeopleSoft GL-7/21/00

26. Account Account describes the nature of the transaction.
Account uses a five digit numeric code.
There are five Account types.
The first digit of the code describes the type of account.
Account is a classification of the type of revenue or expense, such as professional salary expense and sale of goods, or of balance sheet items, such as assets, liabilities and equity. Intelligence exists in the first digit of the five digit code and categorizes the account value as one of the five account types. The remaining four digits are used to designate more specific account classifications within the broad groupings.
UHS Orientation to PeopleSoft GL-7/21/00

27. UHS Account Codes Balance Sheet Items Income Statement Items
1XXXX = Asset
2XXXX = Liability
3XXXX = Fund Equity
Income Statement Items
4XXXX = Revenue
5XXXX = Expense
The five account types are categorized into two main groups: balance sheet items and income statement items.
Balance Sheet Example: Home Ownership Income Statement Example: Household Operations
Asset: House $ 200, Revenue: Salary $50,000
Liability: Mortgage Loan , Expense: Food ,000
Equity: Difference , Expense: Utilities ,500
Expense: Mortgage Pymt -12, Net Income ,500
UHS Orientation to PeopleSoft GL-7/21/00

28. PeopleSoft Journal for Non-Proj/Grant Cost Center
Identified as:
H0066-A0838-NA-53905
A transaction in PeopleSoft requires the five chartfields that constitute a cost center as well as an account value. This is an example of a non-project/grant cost center (blue text) and an expense account (green text).
UHS Orientation to PeopleSoft GL-7/21/00

29. PeopleSoft Journal for Proj/Grant Cost Center
Identified as:
H0124-B0001-G
A sample project/grant cost center (blue text) and expense account (green text).
UHS Orientation to PeopleSoft GL-7/21/00

30. Budget Reference
Budget Reference is the period of time for which expenditures are planned and authorized.
UHS has designed six digit Budget Reference coding.
BPXXXX
UHS Budget Reference is equivalent to the Fiscal Year.
UHS Orientation to PeopleSoft GL-7/21/00

31. Budgetary Control
Elements that must be part of the Budgetary Control design include:
Budget Types
Budget Keys
Budget Checking
In PeopleSoft, the fundamental elements of budgetary control are: Budget Types, Budget Keys and Budget Checking.
UHS Orientation to PeopleSoft GL-7/21/00

32. Budget Types Revenue (REVEST) Budgets Organization (ORG) Budgets
Represents authorization to generate revenue
Organization (ORG) Budgets
Expenditure budget for Non-Proj/Grt cost centers
Project/Grant (PROJ_GRT) Budgets
Expenditure budget for Proj/Grt cost centers
The REVEST budget type is used for budgeting revenue while the ORG and PROJ_GRT budget types are used for budgeting expenditures. Use the ORG budget type for non-project/grant cost center budgets and the PROJ_GRT budget type for project/grant budgets.
UHS Orientation to PeopleSoft GL-7/21/00

33. Budget Keys Budget Keys
The fields on which budget control will be decided.
All five chartfields that constitute a cost center are budget keys.
Budget control occurs at the cost center and budget pool (i.e. salary & wage, maint. &oper.) level.
Budget keys specify the required ChartFields for budget transaction entry, inquiry, and reporting for each budget type. In addition, they indirectly control which ChartFields are required on your actuals transactions for budget checking purposes.
UHS Orientation to PeopleSoft GL-7/21/00

34. Budget Checking Budgets can be: Controlled Tracked
Lack of sufficient budget will cause a journal to fail.
Tracked
A journal will pass regardless of adequacy of budget, but will be tracked as an exception.
The use of budgetary control ensures that commitments and expenditures do not exceed total budgets. Budget checking which controls will cause transactions such as journals or vouchers to fail if budget is insufficient.
Tracking enables transactions to pass regardless of adequacy of budget while providing an effective monitoring tool.
UHS Orientation to PeopleSoft GL-7/21/00

35. Chartfield 1
A new chartfield introduced with the upgrade to PeopleSoft financials version 8.4.
Designed to help meet departmental reporting/tracking needs.
Defined and maintained at the department level.
Chartfield 1 values can be populated on transactions such as journals, POs & Vouchers.
The addition of Chartfield 1 enables users to define values at the department level in order to further classify transactions according to departmental needs. It can be used to report and track data both within a cost center as well as across cost centers. While chartfield 1 will provide additional reporting capabilities, it will not be used for combination editing or budget checking purposes.
UHS Orientation to PeopleSoft GL-7/21/00

36. UHS Chartfield 1 Design
Each department can have up to 260 values for chartfield 1.
Values are organized in a series of 10 for each letter of the alphabet:
A0 through A9
B0 through B9
C0 through C9

37. Statistics Code
UH System Business Units have defined a Statistics Code for Full Time Equivalent (FTE) employee reporting and tracking purposes.
A full-time employee is recorded as 1.00, a half-time employee as .50