June 8, 2004 D. Brothwell - Cal Poly, SLO 1

Implementing NACUBO Program Code Changes Effective July 1, 2004

CSU Year End Training – June 8, 2004

June 8, 2004 D. Brothwell - Cal Poly, SLO 2

Summary New Program Codes Deleted Program Codes Changed Program Codes Program Code Application

By Transaction By Attribute By Derivation

Implementation based on how you applied program codes thru 6/30/2004

June 8, 2004 D. Brothwell - Cal Poly, SLO 3

New Program Codes Technology classification within each

program group 0106 – Instruction IT 0203 – Research IT 0304 – Public Service IT 0409 – Academic Support IT 0508 – Student Service IT 0607 – Administrative IT 0709 - Operation and Maintenance IT

Security and Safety – 0707 Logistical Services - 0708

June 8, 2004 D. Brothwell - Cal Poly, SLO 4

Deleted Program Codes

0103 - Special Session Instruction 2002 - Auxiliary Enterprise –

Faculty/Staff (Never Used) 2003 - Intercollegiate Athletics These Program Codes have been

discontinued – determined no activity within the CSU falls under these classifications

June 8, 2004 D. Brothwell - Cal Poly, SLO 5

Changes to Program Codes

0404 – Academic Computing Support has been redefined to Academic Support Information Technology – 0409

0505 – Student Admissions/Records has been split into two new program, Student Admissions 0509 and Student Records 0510

June 8, 2004 D. Brothwell - Cal Poly, SLO 6

Changes to Program Codes – Continued

0603 – General Administration & Logistical Services has been split into two new programs, General Administration 0606 and Logistical Services 0708

0604 – Administrative Computing Support has been redefined to Administrative Information Technology – 0607

June 8, 2004 D. Brothwell - Cal Poly, SLO 7

Attribute Application Implementation

Program Code assignment by attribute As of June 30, 2004, amounts could be

accrued in an account with a program attribute that is being deleted or reclassified

The accrual reversal will be in the same account that it was accrued in

Actual payment will be recorded here also

June 8, 2004 D. Brothwell - Cal Poly, SLO 8

Attribute Application Implementation If all the activity in the account being used

is to be reclassified to a NEW program code then the attribute can be changed effective July 1 and all the current year activity will be in the correct program code Example: Admin Comp 0604 reclassified to

Admin IT 0607 If only some of the activity in the account

being used is to be reclassified than some analysis and journaling is required Example: Hazardous Waste from 0704 to 0707

June 8, 2004 D. Brothwell - Cal Poly, SLO 9

Example of Attribute Application

June 8, 2004 D. Brothwell - Cal Poly, SLO 10

Transaction application Implementation All open purchase orders, journals and

vouchers have valid program codes for 2003-2004 assigned

All accruals or future year adjustments to transactions will reference the old program code

Accrual reversals will be in accounts with old program code

Actual payments of accruals will be in these same accounts

June 8, 2004 D. Brothwell - Cal Poly, SLO 11

Transaction application Implementation

The sum total of all current year activity should be zero by December 31,2004 Actual expenditures and encumbrances

Any balances need to be journaled to new program codes

Any open Purchase Orders should have accounts changed to new values Less of this activity if done as of 12/31/2004

June 8, 2004 D. Brothwell - Cal Poly, SLO 12

Example of Transaction Application

June 8, 2004 D. Brothwell - Cal Poly, SLO 13

Derived Application Implementation Program Code by derivation of totals at

each month end As of June 30, 2004, amounts could be

accrued in an account with a program attribute that is being deleted or reclassified

Accrual reversals will happen in July of 2004.

July month end derivation will use only the new Program Codes

June 8, 2004 D. Brothwell - Cal Poly, SLO 14

Derived Application Implementation

Amounts derived in accounts where all activity was classified to one program code and effective July 1, 2004 the activity will be classified to 2 or more program codes will have to be analyzed and appropriate journals processed Could also require a change in business process

Ex: Risk pool was charged to one account and derived to one program code in 03-04. Effective 04-05 Risk Pool will be classified in three different program codes. Need to be able to identify the activity so that it can be classified correctly

June 8, 2004 D. Brothwell - Cal Poly, SLO 15

Example of Derivation Application

June 8, 2004 D. Brothwell - Cal Poly, SLO 16

Summary Changes to Program Codes are

Effective 7/1/2004 FIRMS submission should not have

any current year activity in deleted program codes as of 12/31/2004

Data may need to be analyzed Journals may need to done Business Processes may need to be

adjusted