General Ledger Re-design

FASIG 25 November 2008

Presenter: Anne Shrubshall

Overview

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

Objectives

Consistency

Flexibility

Clarity

Improved external reporting options

Improved internal reporting options

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

Ledger Proposals

2 new ledgers

1. General ledger

2. Research ledger

gives more flexibility for research coding

reduces complexity in general ledger

General ledger - proposed segments

Mandatory

Company

Organisation

Activity

Subjective

Subjective analysis

General ledger - proposed segments

Optional

Budget unit

Sub-unit

Activity Analysis

Project analysis

Transaction analysis

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

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

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

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

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

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)

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\A35Corporate Services-Admin- UK travel -Finance Services-cashiers-training

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-\A49Biosciences -Teaching- Overseas travel -Exeter-field trips

1-SA-T-O60-530-\USA01-\A49-\PFSA101Biosciences -Teaching- Overseas travel -Exeter-field trips-Russia

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-\TE00368056Corporate Services-Admin- UK travel-FS-cashiers-training-A Shrubshall

General Ledger Full Character Format

9-AA-A-A99-999-\UAA99-\LAA99-\A99-\PAAA999-\TAXXXXXXXX

MANDATORY (14 characters)

1: Company (1)

2: Organisation (3)

3: Activity (2)

4: Subjective (4)

5: Subjective analysis (4)

VARIABLE (35)

6. Budget unit (6)

7. Location/area (6)

8. Activity analysis (4)

9. Project analysis (8)

10. Transaction analysis (11)

1 2 3 4 5 6 7 8 9 10

Research ledger - proposed segments

Mandatory

Company

Organisation

Activity (defining tax status)

Subjective

Subjective analysis

Research ledger - proposed segments

Optional

Unit of assessment

Sponsor type

Taxation status

Project number

Transaction analysis (PI staff number)

Next steps

Further testing on Aptos

Work with individual schools/services etc

Interface testing

Sign off structure

Set up on live

Training

Reporting