SETA WEST Conference

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SETA WEST Conference

• Using GASB Attributes
• for Financial Statements
• Wendy Hope
• Utah Valley State College
• soon to be Utah Valley University

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Session Rules of Etiquette

• Please turn off your cell phone/beeper
• If you must leave the session early, please do so
  as discretely as possible
• Please avoid side conversation during the
  presentation
• Thank you for your cooperation!

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Presentation Documentation

• Slide show and other documents can be downloaded
  from
• www.uvsc.edu/busoffice/GASB/GASB.html

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Introduction

• Learn how to use GASB attributes and the GASB
  extract process to generate GASB financial
  statements from Banner.

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Banner COA FOAP string

• Fund - A self balancing group of accounts (GL)
• Organization - A department within the
  institution (SL)
• Account - A line item within a sites financial
  structure
• Program A defined function

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Preparing GASB Financial Statements

• Review and set up attribute values
• Associate fund codes to columns
• Associate account codes to rows
• Associate program codes to rows
• Review chart and attribute mappings

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Preparing GASB Financial Statements

• Make changes/corrections
• Extract the data for a GASB report
• Create the GASB report
• Reclassify data with GASB only JE
• Review reclassified data extracts and reports

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Mapping FOAP elements

• Fund codes and types map to report columns
• Account codes, account types and program codes
  map to report rows

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Delivered Attribute TypesFTMATTT Major
Groupings
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Attribute ValuesFTMATTV

• Link to columns and rows on the financial
  statements

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Attribute Value for columnsFTMATTV

• G5BAFUND is where columns are defined
• You can change descriptions, but dont change
  codes

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Associating FOAP elements

• By going up the hierarchy eventually every fund,
  account and program needs to be associated to one
  (but not more than one) attribute type and
  attribute value combination. (Fund deductions
  and additions are the exception)
• A more detailed mapping will override a higher
  level mapping.

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Associating Fund Types and Codes

• Associate every fund code to a report column or
  exclude by mapping
• Level 1 Fund Type or
• Level 2 Fund Type or
• Fund Code

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Associate Fund Types

• Use FTMFATA
• Enter Chart Choose Ftyp

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Associate Fund Types (cont)

• Choose Fund Type, Next Block
• Check Add, Save Selection and Exit

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Associate Fund Types (cont)

• Choose appropriate Attribute Value
• Save Rollback
• Repeat for each Fund type

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Associate Fund Codes

• Fund Codes are associated in a similar manner to
  the fund types, just choose the Fund radio button
  instead of Ftyp
• Fund Codes can be linked to predecessor fund
  codes, when you bring up the pick list it will
  only show data entry level, just query to see the
  predecessor codes as well

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Associating Account Types and Codes

• Associate every account code to a report row or
  exclude by mapping
• Level 1 Account Type or
• Level 2 Account Type or
• Account Code
• Hierarchy determined on FTMSDAT Entity/Usage
  CodeGASB Attribute Code
  ACCT_HIER_LEVEL

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Associate Account Codes

• Use FTMFATA
• Enter Chart Choose Acct

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Associate Account Codes (cont)

• Choose Acct Code, Next Block
• Check Add for appropriate Attribute Type
• Save Selection and Exit

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Associate Account Codes (cont)

• Choose appropriate Attribute Value
• Save Rollback
• Repeat for each Account Code

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Associating Program Codes

• Associate every program code to a report row or
  exclude by mapping
• Level 1 Program Code or
• Program Code
• Program Codes are associated on FTMFATA in a
  similar manner to the fund and account codes,
  choose the Prog radio button

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Fund Additions and Fund Deductions

• Fund Additions and Deductions have to be mapped
  to both a net asset statement row and operating
  statement row. They have to be G5BAN1NA and
  G5BAR4OT (or be excluded).

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Review Mappings

• Use FTIFATA
• Choose FOAPAL element, Next Block, Execute Query

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Make Corrections

• Use FTMFATA - Choose Options
• Remove all associated Attribute Types

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Extract data for GASB reportFGPGEXT

• 01 - Your Chart of Accounts
• 02 - Ending Date
• 03 Include Accrual (Y/N)
• 04 Government Wide Financials (Y/N)
• 05 Government Funds Financials (Y/N)
• 06 Public Inst BTA Financials (Y/N)
• 07 Processing Mode (Extract/Purge)

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Create GASB Reports FGAGASB Export to Excel
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Make reclassifying JEsFGARCLE

• To make financial statement only adjustments to
  meet GASB requirements
• Associated to a particular extract by fiscal year
  and fiscal period
• Date entries in same fiscal period as the extract

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Make reclassifying JEsFGARCLE (cont)

• Non-data enterable FOAPAL elements may be used
• Entries do not post to the main ledgers
• Entries are made in a similar way as on FGAJVCD
  or FGAJVCQ using JE15

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Review reclassifying JEsFGIRCLE

• Reclassifying JEs cannot be deleted once they
  are completed. Use a reversing entry if needed.
• You do not need to redo FGPGEXT after entering
  reclassifying JEs just redo FGAGASB to see
  results of entries

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Excel Demonstration
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Training Materials

• Download Chart of Accounts and GASB Training
  workbooks from Action Web (www.sungardsct.com)
• Also use the Banner Bookshelf
• Finance Release Guide 6.0

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Questions and Answers
Anyone who has never made a mistake has never
tried anything new. The only thing that
interferes with my learning is my education. -
Albert Einstein
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Presenter Information

• Wendy Hope
• Utah Valley State College, MS109
• 800 W University Parkway
• Orem, UT 84058
• 801.863.8108
• hopewe_at_uvsc.edu