cfs design and conversion teams may 4, 2009 cfs finance 9.0 chart of accounts conversion discussion

CFS Design and Conversion TeamsMay 4, 2009

CFS Finance 9.0 Chart of Accounts

Conversion Discussion

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CFS Chart of Accounts Conversion

Agenda Overview CFS Chartfield Definitions and Usage Campus Examples Conversion Challenges Conversion Approach

CFS Chart of Accounts ConversionMay 4, 2009

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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.


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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


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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


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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


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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


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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


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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


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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


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Scenario– Used specifically in the budget ledger to

categorize activity– Used in the SAM99 and SAM6 reporting– Up to 10 characters in length


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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


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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


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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


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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





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Q & A


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cfs design and conversion teams may 4, 2009 cfs finance 9.0 chart of accounts conversion discussion

Documents