General Ledger Re-design

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General Ledger Re-design
FASIG 25 November 2008 Presenter Anne Shrubshall
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Overview

• Objectives
• Constraints
• Ledger proposals
• Mandatory segments
• Optional segments
• Research ledger
• Next steps

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Objectives

• Consistency
• Flexibility
• Clarity
• Improved external reporting options
• Improved internal reporting options

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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

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Ledger Proposals

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

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General ledger - proposed segments
Mandatory Company Organisation Activity Subjective
Subjective analysis
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General ledger - proposed segments
Optional Budget unit Sub-unit Activity
Analysis Project analysis Transaction analysis
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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

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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

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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

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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

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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 BE
• \UPB30 Corporate Services Finance
• \UTA10 CS trading Halls
• \UUA01 University SDF
• \UUA99 University Fixed Assets

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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)

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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, BB, 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

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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

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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-tr
  aining-A Shrubshall

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General Ledger Full Character Format
9-AA-A-A99-999-\UAA99-\LAA99-\A99-\PAAA999-\TAXXXX
XXXX
1 2 3 4 5 6 7 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)
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Research ledger - proposed segments
Mandatory Company Organisation Activity (defining
tax status) Subjective Subjective analysis
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Research ledger - proposed segments
Optional Unit of assessment Sponsor type Taxation
status Project number Transaction analysis (PI
staff number)
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Next steps

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