Financial Management System

1. Pace University SPARTA Financial Management System FMS Chart of Accounts Structure Introduction to the

5. Chart of Accounts elements Index Chart Fund Organization Activity Location Reporting entity (Pace University) Accounting Entity which denotes the specific fund acctg identification Budget Department Lowest level is the Cost Center Code Cost Center Code used for data entry to infer the remaining elements of the chart except for account Code used to identify special programs or activities that cut across organizational units Account Assets Liabilities Fund balance Revenue Expenditures Transfers Functional Categories denoting the programs that are related to the cost center (HEGIS codes) Program Campus building room

13. Chart elements Hierarchy Fund Organization Account 6 6 6 6 6 6 6 NA 5 8 4 5 1 5 R I I R I I I All elements are alpha/numeric Program Field size Hierarchy levels Index # Required / Inferred Activity Location

15. Fund Code Assignments F00101 – F00132 Current Operating Funds F00501 – F01111 Non Operating Funds F01601 – F06261 Temp Restricted Federal F36101 – F36107 Federal Pell F06301 – F07501 Temp Restricted State F36201 – F36605 Tuition Assistance (TAP) F07701 – F08341 Temp Restricted Local F08401 – F09137 Temp Restricted Private F10001 – F13198 Endowment Spendable F16001 – F25197 Endowment Non Spendable F37001 – F50002 Student Organizations

16. Fund Hierarchy -- Example Fund level 1 F95500 Temp Restricted Local Fund level 2 F90505 County of Westchester Fund level 3 F07900 Office for Woman Fund level 4 F07903 Westchester County Human Rights

17. Organization Code Assignments Academic Affairs Dyson College Lubin School of Business Computer Science and Info Sys Education Law Lienhard School of Nursing Student Affairs World Trade Institute Offices of the President Offices of Finance & Admin Offices of Human Resources Offices Information Technology Offices of Philanthropy Offices of University Relations AA0000 – AA9999 AS0000 – AS9999 BU0000 – BU9999 CS0000 – CS9999 ED0000 – ED9999 LW0000 – LW9999 NU0000 – NU9999 SA0000 – SA9999 WT0000 – WT9999 XAD000 – XAD999 XFA000 – XFA999 XHR000 – XHR999 XIT000 – XIT999 XPH000 – XPH999 XUR000 – XUR999

18. Organization Hierarchy example XFA000 Offices of Finance & Administration XFA300 Facilities Management XFA320 Energy Management XFA370 Utilities Martine Avenue This is the Cost Center Code

19. Account Code Assignments Assets Expenditures Full Time Salaries Part Time Salaries Work Study Salaries Fringe Benefits Supplies & Services Utilities & Plant Contracts Internal Service Charges Capital Expenses Depreciation Interest Liabilities Net Assets/Fund Balance Revenues Transfers A00000 – A99999 E00000 – E99999 E00000 – E00999 E01000 – E01999 E02000 – E02999 E05000 – E05999 E10000 – E29999 E30000 – E49999 E50000 – E59999 E60000 – E69999 E70000 – E79999 E80000 – E89999 L00000 – L99999 N00000 – N99999 R00000 – R99999 T00000 – T99999

20. Account Hierarchy - example Account level 1 E01100 Supplies & Services Account level 2 E01110 Supplies Account level 3 E19200 Supplies Computer Account level 4 E19202 Computer Accessories

21. Program Code Assignments INSTRUCTION RESEARCH ACADEMIC SUPPORT STUDENT SERVICES INSTITUTIONAL SUPPORT OPERATION & MAINT of PLANT AUXILIARY ENTERPRISES P00001-P00006 P00101-P00102 P00301-P00308 P00401-P00407 P00501-P00504 P00601-P00606 P00801-P00804

22. Program Hierarchy - example Program level 1 PP0000 Program Program level 2 P00000 Instruction Program level 3 P00006 Public Service

25. QUESTIONS ???