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CFS Finance 9.0 Chart of Accounts
Conversion Discussion
CFS Design and Conversion Teams
May 4, 2009
CFS Chart of Accounts
Conversion
 Agenda
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Overview
CFS Chartfield Definitions and Usage
Campus Examples
Conversion Challenges
Conversion Approach
CFS Chart of Accounts Conversion
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Overview
 The Chart of Accounts serves as the
foundation for all financial reporting. The
CSU will have a standard set of Chartfield
definitions in order to facilitate comparable
reporting, training, and common business
processes.
 CSU Systemwide Attributes will be the basis
for the Systemwide, legal, GAAP and campus
reporting.
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CFS Chart of Accounts
Conversion
 In order to achieve consistent and meaningful
reporting, it is necessary for all campuses to
adhere to the following standards and use the
Chartfields as defined:
– Chartfields are distinctly defined and are not
interchangeable
– Certain Chartfields have required lengths
– The Account Chartfield value must equal the
FIRMS Object Code value at a minimum and
campus unique values must begin with the first
three characters of the FIRMS Object Code
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CFS Chart of Accounts
Conversion
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CFS Chartfield Definitions and Usage
 Fund
– Required for moneys held on deposit with the
State Controller’s Office for which we are required
to reconcile SAM99
– When an activity requires a Trial Balance
– Required for every financial transaction
– 5 characters in length
– FNAT key relationship
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CFS Chart of Accounts
Conversion
 Account
– Represents the line item breakdown for a Balance
Sheet and income Statement
– Classifies Assets, Liabilities, Fund Equities,
Revenues, and Expenses
– Captures the nature of the financial transaction
that is entered into the system
– 6 characters in length
– First 3 digits equal the first 3 digits of the
Associated FIRMS Object Code, fourth digit is an
8 or 9 or Alpha (5th and 6th characters are campus
specific)
– AAT Key relationship
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CFS Chart of Accounts
Conversion
 Department
– Represents the detailed structure of campus
organizations
– They can form the basis for department budgets
that track expenditures and revenues and
organizational reporting requirements
– Up to 10 characters in length
– DAT Key relationship - NEW
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CFS Chart of Accounts
Conversion
 Project/(Grant)
– Used to identify a discrete set of activities that
have a strict start and end date
– Activities may span multiple fiscal years,
departments, funds and/or accounts
– Only required on revenue and expense
transactions for activities as defined above
– Up to 15 characters in length
– Attribute Tabs - NEW
 PRAT Key relationship
 Campus defined sponsored program attributes
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CFS Chart of Accounts
Conversion
 Program
– Defines ongoing general activities which need to
be tracked for reporting purposes or campus
policy
– Only required on revenue and expense
transactions for activities as defined above
– In the CSU Business Unit this is defined as the
NACUBO program Code
– Up to 5 characters in length
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CFS Chart of Accounts
Conversion
 Class
– Provided for any special cost reporting needs a
campus department or other organizational unit
may have that are not met by other defined
Chartfields
– Up to 5 characters in length
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CFS Chart of Accounts
Conversion
 Scenario
– Used specifically in the budget ledger to
categorize activity
– Used in the SAM99 and SAM6 reporting
– Up to 10 characters in length
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CFS Chart of Accounts
Conversion
 Campus Examples
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Example A: All Chartfields are used as defined, however,
Account values do not equal FIRMS Object code
 256256 = Supplies and Service/Should be
660003
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Example B: Project Chartfield is not used as defined
 Project is defined in Class
 Project is defined in Program
 Class code 0754A=Housing Project/Should be
defined as a Project Chartfield
Example C: Program Chartfield is not used as defined
 Program is defined in Class
 Program is defined in Department
Example D: All Systemwide Project Attributes must be
mapped to related activity in Project Chartfield
Example E: A combination of any or all of the above
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 Conversion Challenges
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Complete by July 2010
GL Balances
Sub-system Data
Configuration
Interfaces
HR LCD Account Codes
Student Item Types
New Attribute associations to Chartfields
Analysis of varying conversion requirements could
result in manual conversion processes
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CFS Chart of Accounts
Conversion
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Conversion Approach
 Analyze all 23 campuses current COA
 Identify where a campus has a
conversion/change
 Document conversion recommendations
 Develop conversion strategy
– Automated
– Manual
 Work with campuses to implement the new
COA
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CFS Chart of Accounts
Conversion

Reference Materials
 Chart of Accounts Position Paper
 Design Team meeting documents
http://cms.calstate.edu/06_ProjectsInitiatives/06F_FISPROJ_CFS/CMS_06F_
00_CFS_DesignTeam.asp
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CFS Chart of Accounts
Conversion
Q&A
CFS Chart of Accounts Conversion
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