University of Cincinnati Chart of Accounts 1

University of Cincinnati Chart of Accounts 1

UC Account Line General Ledger (G/L) Commitment Item 6 SAP Account Line Fund 7 Cost Center Funds Center 10 Grant Functional Area 1 7 Internal Order/Funded Program 6 WBS Element 8 (Capital Finance Projects) Earmarked Funds/Funds Reservation 10 Business Area 1 2

General Ledger Accounts (G/Ls) • • • 1 2 3 4 5 6 7 8 9 Assets (Balance Sheet Accounts) Liabilities (Balance Sheet Accounts) Fund Balance (Balance Sheet Accounts) Revenues Expenses GAAP Only Accounting Central Budgeted Reserves Transfers CO Allocations G/Ls are mapped to Commitment Items in SAP, though they are not always mapped to identical number strings. 3

Asset & Liability Accounts • (1 xxxxx) Asset Accounts include: – – – Cash Accounts Petty Cash Accounts Receivables Inventories Fixed Assets • (2 xxxxx) Liability Accounts include: – Accounts Payable – Accrued Liabilities – Bonds & Notes Payable 4

Revenue Account Examples (4 xxxxx) 423003 Gifts UC Foundation 423004 Gifts Individuals 423005 Gifts Alumni 423006 Gifts Other 423007 Gifts Private Practice Corporations 441002 Sales & Service Tax Exempt 441101 Sales & Service-Hoxworth 441102 Sales & Service-Library Income 441103 Sales & Service-Campus Calendars 422101 Federal Grants 422111 State Grants 422121 Local Grants 422131 Private Grants **Revenue normally posts to the Fund Owner’s Cost Center 5

Expenses (5 xxxxx) 5 XXXXX - Expense Accounts 51 XXXX – Salary & Wage Expenses 52 XXXX – Benefit Expenses 53 XXXX – Operating Expenses 54 XXXX – Capital Expenses 55 XXXX – Scholarship Expenses 57 XXXX – Other Grant 58 XXXX – Recovery of Expense (48 xxxx G/L, 58 xxxx Commitment Item) 59 XXXX – Settlements 6

Sample Expense Non-Salary G/Ls 530900 Advertising & Development 530901 Marketing/Promotion 530902 Fundraising Activities 530903 Employee Recruitment Advertising 530904 Student Recruitment Advertising 530905 Bid Specs Advertising 531100 Memberships & Dues 531101 Professional Membership & Dues 531102 Institutional Membership & Dues 531103 Other Membership & Dues 7

Expense G/L Hierarchy • All expense G/Ls include summary (5 xxx 00) and detail choices (01 -99 last two digits) • In general, spending can occur on any nonsalary G/L Expense Account, whether summary or detail level • Salary & Benefits always post at the detail level but are often budgeted at the summary level • Expense G/Ls can be budgeted at the summary and/or detail level 8

Transfers (8 xxxxx) • Transfers are an addition to or subtraction from fund balance, not real revenue or expense • All transfer G/Ls begin with a digit “ 8” – 820000 – 839999 Transfers In (credits/increases to fund balance) – 860000 – 879999 Transfers Out (debits/decreases to fund balance) • UC processes monthly or quarterly transfers for activity such as Foundation Fundraising Fees (G/L 870771) and Business Tax (G/L 870332) • Example of a common transfer: Transfer $500 from D 100328 (decrease) to D 100271 (increase) G/L 830300 870300 Amount D/C 500. 00 C D Fund Cost Center Func Area D 100271 7151200000 D 100328 7151202000 X X 9

SAP Funds A 1 B 1 C 1 D E F G H 1 J 1 L 1 Unrestricted Undesignated Allocated Reserve Auxiliary Operating Designated Funds D 1 Unrestricted Designated General D 2 Designated-Liquidity Reserve D 3 Designated-Sales & Service D 6 Designated-Service Centers D 7 Designated-Overhead D 8 Designated-Internal Borrowing D 9 Designated-Compensated Abs Expendable Endowments E 1 Restricted Expendable Endowments E 9 Restricted Exp Endowment Pools Restricted Gifts F 1 Restricted Gifts F 9 Restricted Compensated Abs Restricted Grants/Contracts G 1 Federal Grants/Contracts G 2 State Grants/Contracts G 3 Local Grants/Contracts G 4 Private Grants/Contracts G 9 Other Grants/Contracts Restricted State Appropriations Agency JF Agency-Federal JH Agency-Hospital JP Agency-Practice Plans JS Agency-Students Loan P Plant P 1 Unexpended Plant State P 2 Unexpended Plant Debt P 3 Unexpended Plant Local P 4 Unexpended Plant Gifts P 5 Unexpended Plant Grant P 6 Renewal & Replacement P 7 Retirement of Indebtedness P 8 Investment in Plant P 9 Conversion P Funds R Endowments – UC R 1 UC Unrestricted True Endowment R 2 UC Restricted True Endowment R 3 UC Unrestricted Term Endowment R 4 UC Restricted Term Endowment R 5 UC Unrestricted Quasi Endowment R 6 UC Restricted Quasi Endowment R 9 UC Investment Pools S Endowments – UCF S 1 UCF Unrestricted True S 2 UCF Restricted True S 4 UCF Restricted Term S 6 UCF Restricted Quasi T Endowments – Other Trustees T 1 OT Unrestricted True T 2 OT Restricted True U 1 Annuity and Life Income 10

Cost Center Structure Cost Center Numbering Logic X X X X X College, Major Unit Department or Associate VP Division User defined Note: The terms “Department” and “Division” are used interchangeably at UC. The above numbering logic is just referring to the structural level of the organization and not necessarily the real title of the unit. 11

Clermont Cost Center Example • • • 834 xxxxxxx 8340100000 8340101000 8340105001 8340105002 8340106000 8340600000 8340601000 Clermont College SME Division Geography Allied Health Paramedic Nursing Credit Center Biological Sciences Enrollment Services Student Life Activities Cost Centers are also known as Funds Centers in SAP. They are always mapped 1 -1. 12

East Campus Cost Center Example • • • 635 xxxxxxx 6350200000 6350200998 6350200999 6350201000 6350201001 6350202000 6350202901 6350203000 College of Allied Health Analytical & Diag Sciences (Dept) DADS Summer Undergraduate DADS Summer Graduate Advanced Medical Imaging Program (Div) AMIT Certificate Program Clinical Laboratory Science Program (Div) Clinical Lab Dist Learn Program Genetic Counseling (Div) Cost Centers are also known as Funds Centers in SAP 13

West Campus Cost Center Example College of Arts & Sciences 7150000000 A&S Commitment-Coll Funded (user defined) 7150000802 A&S Special Projects (user defined) 7150000803 A&S Business Office (division) 7150001000 African & African American Studies (dept) 7150100000 Afr/Am Commitments-Coll Funded (user defined) 7150100802 Afr/Am Summer-Undergrad (user defined) 7150100998 Economics (dept) 7150800000 Economics Speakers & Colloquia (user defined) 7150800001 Center for Applied Research (division) 7150801000 Cost Centers are also known as Funds Centers in SAP. They are always mapped 1 -1. 14

Functional Area 0 – Instruction 1 – Research 2 – Public Service 3 – Academic Support 4 – Student Services 5 – Institutional Support 6 – Operations & Maintenance 7 – Scholarship/Fellowship 8 – Auxiliaries 9 – Hospital X – No function (Balance Sheet, Revenue, Loan Funds, Principal Endowment Funds, Transfers) 15

Grants • • • Grants each have a unique 7 -digit number which becomes part of the account line when spending or receiving money associated with a grant Grant account lines include the cost center of the department/unit that owns the grant Grant expense G/Ls are assigned to “Sponsored Classes. ” These are summary classifications identified by the sponsor such as Salary & Benefits or Equipment. These are derived in SAP and not data-entered by the users. Example 531901 G 200023 6261302000 G/L Fund Cost Center 1 FA 1007812 Grant# 16

Internal Orders • Departments are able to add an extra identifier to revenue and expense for reporting purposes • Departments establish their own Internal Orders and may budget them • Departments should be able to avoid the use of many shadow systems by using Internal Orders and lower-level Cost Centers • Internal Orders may be kept open and used even while crossing fiscal years • Internal Order numbers begin with a letter and are followed by 5 alpha characters. Example: P 01924 = LAW-Web Platform Internal Orders are also known as Funded Programs in SAP 17

Internal Orders 18

WBS Elements • Capital Finance utilizes WBS Elements to track their projects • The project number is the WBS Element • Departments may view the expenses of their projects by running reports against WBS elements (such as FM 806 - filter in the “Internal Order” column which is WBS for plant funds) • WBS elements are 6 -8 digits in length 19

Earmarked Funds • • • Funds may be encumbered during a fiscal year at the department’s discretion Departments create the Earmarked Fund on-line in SAP When the Earmarked Fund number is used on the account line of the expense the encumbrance will be liquidated as money is spent, though departments may elect to reduce their Earmarked Funds manually in SAP Travel Funds Reservations and Departmental Funds Reservations are generated by Decentral units while Facilities creates others for projects Earmarked Fund numbers are system generated and are nine numeric digits long. Departmental Funds reservations are zeroed out at year end as part of the close and open travel reservations are zeroed out during the second year if they’re still open (except those utilizing grants) Example: 3000010803 William P…. Travel Elxevier Conference Earmarked Funds are also known as Funds Reservations in SAP 20

Business Area • UC has identified 3 Business Areas U = Uptown Campus C = Clermont College R = Blue Ash College • Business Area is derived by SAP during most accounting transactions in SAP except when a transaction uses a Balance Sheet account • By using SAP’s Business Area functionality the University is able to generate a complete set of balanced books for each area 21

Basic Elements • UC – Company Code • UC – Controlling Area • UC – FM (Funds Management) Area 22