CFS Design and Conversion Teams May 4, 2009

1. CFS Finance 9.0 Chart of Accounts Conversion Discussion CFS Design and Conversion Teams May 4, 2009

2. CFS Chart of Accounts Conversion • Agenda • Overview • CFS Chartfield Definitions and Usage • Campus Examples • Conversion Challenges • Conversion Approach

3. Overview • The Chart of Accounts serves as the foundation for all financial reporting. The CSU will have a standard set of Chartfield definitions in order to facilitate comparable reporting, training, and common business processes. • CSU Systemwide Attributes will be the basis for the Systemwide, legal, GAAP and campus reporting. CFS Chart of Accounts Conversion May 4, 2009

4. CFS Chart of Accounts Conversion In order to achieve consistent and meaningful reporting, it is necessary for all campuses to adhere to the following standards and use the Chartfields as defined: Chartfields are distinctly defined and are not interchangeable Certain Chartfields have required lengths The Account Chartfield value must equal the FIRMS Object Code value at a minimum and campus unique values must begin with the first three characters of the FIRMS Object Code CFS Chart of Accounts Conversion May 4, 2009 4

5. CFS Chart of Accounts Conversion CFS Chartfield Definitions and Usage Fund Required for moneys held on deposit with the State Controller’s Office for which we are required to reconcile SAM99 When an activity requires a Trial Balance Required for every financial transaction 5 characters in length FNAT key relationship CFS Chart of Accounts Conversion May 4, 2009 5

6. CFS Chart of Accounts Conversion Account Represents the line item breakdown for a Balance Sheet and income Statement Classifies Assets, Liabilities, Fund Equities, Revenues, and Expenses Captures the nature of the financial transaction that is entered into the system 6 characters in length First 3 digits equal the first 3 digits of the Associated FIRMS Object Code, fourth digit is an 8 or 9 or Alpha (5th and 6th characters are campus specific) AAT Key relationship CFS Chart of Accounts Conversion May 4, 2009 6

7. CFS Chart of Accounts Conversion Department Represents the detailed structure of campus organizations They can form the basis for department budgets that track expenditures and revenues and organizational reporting requirements Up to 10 characters in length DAT Key relationship - NEW CFS Chart of Accounts Conversion May 4, 2009 7

8. CFS Chart of Accounts Conversion Project/(Grant) Used to identify a discrete set of activities that have a strict start and end date Activities may span multiple fiscal years, departments, funds and/or accounts Only required on revenue and expense transactions for activities as defined above Up to 15 characters in length Attribute Tabs - NEW PRAT Key relationship Campus defined sponsored program attributes CFS Chart of Accounts Conversion May 4, 2009 8

9. CFS Chart of Accounts Conversion Program Defines ongoing general activities which need to be tracked for reporting purposes or campus policy Only required on revenue and expense transactions for activities as defined above In the CSU Business Unit this is defined as the NACUBO program Code Up to 5 characters in length CFS Chart of Accounts Conversion May 4, 2009 9

10. CFS Chart of Accounts Conversion Class Provided for any special cost reporting needs a campus department or other organizational unit may have that are not met by other defined Chartfields Up to 5 characters in length CFS Chart of Accounts Conversion May 4, 2009 10

11. CFS Chart of Accounts Conversion Scenario Used specifically in the budget ledger to categorize activity Used in the SAM99 and SAM6 reporting Up to 10 characters in length 11

12. CFS Chart of Accounts Conversion Campus Examples Example A: All Chartfields are used as defined, however, Account values do not equal FIRMS Object code 256256 = Supplies and Service/Should be 660003 Example B: Project Chartfield is not used as defined Project is defined in Class Project is defined in Program Class code 0754A=Housing Project/Should be defined as a Project Chartfield Example C: Program Chartfield is not used as defined Program is defined in Class Program is defined in Department Example D: All Systemwide Project Attributes must be mapped to related activity in Project Chartfield Example E: A combination of any or all of the above CFS Chart of Accounts Conversion May 4, 2009 12

13. Conversion Challenges • Complete by July 2010 • GL Balances • Sub-system Data • Configuration • Interfaces • HR LCD Account Codes • Student Item Types • New Attribute associations to Chartfields • Analysis of varying conversion requirements could result in manual conversion processes CFS Chart of Accounts Conversion May 4, 2009

14. CFS Chart of Accounts Conversion Conversion Approach Analyze all 23 campuses current COA Identify where a campus has a conversion/change Document conversion recommendations Develop conversion strategy Automated Manual Work with campuses to implement the new COA CFS Chart of Accounts Conversion May 4, 2009 14

15. CFS Chart of Accounts Conversion • Reference Materials • Chart of Accounts Position Paper • Design Team meeting documents http://cms.calstate.edu/06_Projects-Initiatives/06F_FISPROJ_CFS/CMS_06F_00_CFS_DesignTeam.asp CFS Chart of Accounts Conversion May 4, 2009

16. CFS Chart of Accounts Conversion Q & A

17. www.calstate.edu