General Ledger Re-design

1. General Ledger Re-design FASIG 25 November 2008 Presenter: Anne Shrubshall

2. Objectives Constraints Ledger proposals Mandatory segments Optional segments Research ledger Next steps Overview

3. Objectives Consistency Flexibility Clarity Improved external reporting options Improved internal reporting options

4. Constraints • Maximum of 12 analysis types (segments) • Each segment can have a maximum of 10 characters • Maximum of 50 characters in total • Includes hyphens • Includes all variable segments whether used or not

5. Ledger Proposals • 2 new ledgers • General ledger • Research ledger • gives more flexibility for research coding • reduces complexity in general ledger

6. General ledger - proposed segments Mandatory Company Organisation Activity Subjective Subjective analysis

7. General ledger - proposed segments Optional Budget unit Sub-unit Activity Analysis Project analysis Transaction analysis

8. Mandatory Segment (1) ORGANISTION Format AA • First letter designates part of organisation (to allow profile grouping and gives 26 options under each category): • S – School • P - Professional Service • T – trading • U – University Second letter represents individual school/service • SA – Biosciences • PA – Academic Services

9. Mandatory Segments (2) ACTIVITY Format A Examples: • A – administration (further HESA analysis to be added) • T – teaching • R – research • X – mixed • O – other (may be broken down further) • Y – third party • Z – reserves • B – balance sheet Used for external reporting such as TRAC and HESA, also possibly taxation

10. Mandatory Segment (3) SUBJECTIVE Format A99 First letter designates category of transaction detail e.g • A – Funding Council Grants • B – IDM Teaching • C – Tuition fees • L – Staff costs • N – Student related costs • O – Other operating expenses Two digits represent high level analysis within category • A10 – T grant A20 – R grant • O10 – Rates O12 – Utilities O40 – Telephone

11. Mandatory Segment (4) SUBJECTIVE ANALYSIS Format 999 • This represents further subjective analysis where required or desired • Where analysis is optional the code 000 will be available for no analysis • Where analysis is required the code 000 will not be available E.g Analysis required Analysis optional Travel O60-510 UK Support staff L35-000 (no analysis) O60-520 Cornwall L35-100 technician O60-530 Overseas L35-200 porter By separating the analysis element the codes become more flexible Any subjective analysis code could be paired with any subjective code

12. Optional Segment (1) BUDGET UNIT Format \UAA99 \U designates the segment as a variable analysis type The next 2 letters indicate the part of the organisation (eg school/service) The next 2 digits represent a high level budget unit or grouping E.g \USF02 HuSS – History \USF03 HuSS – Politics \USA01 Biosciences – Exeter \USA02 Biosciences – Cornwall \UPB20 Corporate Services – B&E \UPB30 Corporate Services – Finance \UTA10 CS trading – Halls \UUA01 University – SDF \UUA99 University – Fixed Assets

13. Optional Segment (2) SUB-UNIT Format \LAA99 \L designates the segment as a variable analysis type The next 2 letters indicate the part of the organisation (eg school/service) The next 2 digits represent further budgetary unit analysis if required Gives option for cross budget unit analysis (eg Cornwall, Science Strategy) E.g \LPB20 Corporate Services – Cashiers (under Finance) \LSF99 HuSS – Cornwall (under History or Politics) \LTA12 CS trading – Holland Hall (under Halls) \LUA10 University – Land & Buildings (under fixed assets)

14. Optional segment (3) ACTIVITY ANALYSIS Format \A99 • \A designates the segment as a variable analysis type • Represents an analysis of activity • Some may be specific to areas such as Hospitality trading e.g vending, B&B, cleaning • Others will be generic cross-University e.g training, meetings, labs, office, recruitment, field trips, conferences 1-PB-A-O60-520-\UPB30-\LPB20\A35 Corporate Services-Admin- UK travel -Finance Services-cashiers-training

15. Optional segment (4) PROJECT ANALYSIS Format \PAAA999 • \P designates the segment as a variable analysis type • Represents an analysis of activity by individual project e.g individual field trips, conferences, external grants etc • First letter represents category of project • Second and third letters denotes school/service 1-SA-T-O60-530-\USA01-\A49 Biosciences -Teaching- Overseas travel -Exeter-field trips 1-SA-T-O60-530-\USA01-\A49-\PFSA101 Biosciences -Teaching- Overseas travel -Exeter-field trips-Russia

16. Optional segment (5) TRANSACTION ANALYSIS Format \TAXXXXXXX \T designates the segment as a variable analysis type Represents an analysis of a transaction E.g by member of staff, by student, by building, by module Student uses just student number \T501600095 Other types of transaction begin with a specific letter e.g E for staff (using employee number), W for buildings, M for modules 1-PB-A-O60-520-\UPB30-\LPB20-\A35-\TE00368056 Corporate Services-Admin- UK travel-FS-cashiers-training-A Shrubshall

17. General Ledger Full Character Format 9-AA-A-A99-999-\UAA99-\LAA99-\A99-\PAAA999-\TAXXXXXXXX 1 2 3 4 5 67 8 9 10 VARIABLE (35) 6. Budget unit (6) 7. Location/area (6) 8. Activity analysis (4) 9. Project analysis (8) 10. Transaction analysis (11) MANDATORY (14 characters) 1: Company (1) 2: Organisation (3) 3: Activity (2) 4: Subjective (4) 5: Subjective analysis (4)

18. Research ledger - proposed segments Mandatory Company Organisation Activity (defining tax status) Subjective Subjective analysis

19. Research ledger - proposed segments Optional Unit of assessment Sponsor type Taxation status Project number Transaction analysis (PI staff number)

20. Next steps Further testing on Aptos Work with individual schools/services etc Interface testing Sign off structure Set up on live Training Reporting