united nations development programme united nations university unu atlas implementation project...

United Nations Development ProgrammeUnited Nations Development ProgrammeUnited Nations UniversityUnited Nations University

UNU Atlas Implementation ProjectUNU Atlas Implementation Project

Chart of Accounts/ChartFields and Key Coding Elements: Introduction and Possible Design

OverviewOverview

• Chart of Accounts (COA) Introduction• Existing FBPMS Chart of Accounts• UNU Reporting Requirements• Atlas ChartField Framework• Projects

Chart of Accounts (COA)Chart of Accounts (COA)

• An organizing framework used to budget, record and report on all financial transactions and account balances

• Identifies details about the organization’s financial transaction• Atlas terms the individual elements of the Chart of Accounts as

ChartFields• UNU’s existing Finance, Budget, and Personnel Management System

(FBPMS) organizes through two sets of codes:– Allotment Account Code

– General Ledger Code

Allotment CodeAllotment Code

• Allotment Code– Indicates specific Centre/RTC and

whether operating or endowment fund

– Example: IUR (Centre Operating)

• Section Code– UNU Centre - Indicates Thematic

Area (Academic Activities) or specific office (Governance and Administration)

– Example: 18800 (Admin), 13301 (Peace and Governance)

• Object of Expenditure– Nature of activity (i.e. expenditure)– Example: 421 (Electricity)

Allotment Code

Allotment Code

Section Code

Section Code

Object of Expend

Object of Expend

Thematic Area

Thematic Area

Sub Program

Sub Program

Core or Year

Core or Year SeqSeq

Project Code

Project Code

Fund ClassFund Class

Account Code

Account Code

Allotment Account Code

General Ledger Code

Unit IdUnit Id

Sub CodeSub Code

• Thematic Area– High level specialization– Example: 01 (Peace and

Security)

• Sub Program– Lower level specialization– Example: 02 (Conflict and

Security Studies)

• Core or Year– Year that budget first approved

• Sequence– Incremented as funds received

from additional donors

Allotment Code

Allotment Code

Section Code

Section Code

Object of Expend

Object of Expend

Thematic Area

Thematic Area

Sub Program

Sub Program

Core or Year

Core or Year SeqSeq

Project Code

Project Code


Account Code

Account Code


General Ledger Code

Unit IdUnit Id

Project CodeProject Code

• Project Code– Each Project is tied to one Sub

Code– Includes year, unit, sequence, and

complete field in identifier

Allotment Code

Allotment Code

Section Code

Section Code

Object of Expend

Object of Expend

Thematic Area

Thematic Area

Sub Program

Sub Program

Core or Year

Core or Year SeqSeq

Project Code

Project Code


Account Code

Account Code


General Ledger Code

Unit IdUnit Id

General Ledger CodeGeneral Ledger Code

• Unit Id– Centre/RTC

• Fund Class– Operating or Endowment Fund

• Account Code– Example: 016 (Cash On Hand)– Bank information (cash)– Institution or nature of individuals

(receivables)– Object code or expense account

(expenditures)– Country– Currency

Allotment Code

Allotment Code

Section Code

Section Code

Object of Expend

Object of Expend

Thematic Area

Thematic Area

Sub Program

Sub Program

Core or Year

Core or Year SeqSeq

Project Code

Project Code


Account Code

Account Code


General Ledger Code

Unit IdUnit Id

Reporting Requirements - IncomeReporting Requirements - Income

• Collected Funds – includes funds where cash has been received– By Sub Program– By Donor

• Income – includes collected funds plus accruals for income not received– By Sub Program– By Donor

• Donor presentation should allow classification by– UN Agencies– Governments– Non-governmental Organizations– Private Sector– Individuals

Reporting Requirements - ExpenditureReporting Requirements - Expenditure

• Columns for– Budgeted/Allotment Amount

– Obligation Amount

– Liquidation Amount

– Disbursement Amount

– Total Expenditure

• Must shows amounts:– By Sub Code

– By Object of Expenditure

– By Section

Reporting Requirements - BudgetsReporting Requirements - Budgets

• Budgeted Amount– Amount approved by UNU Council

• Allotment Amount– Current budget allotment

– Could be higher than Budgeted Amount due to supplemental approval of budget

• Budgets include– Allotment Code

– Section Code

– Sub Code

– Project Code (optional)

– Object of Expenditure

Atlas IntegrationAtlas Integration

Purchasing(Obligations)

Purchasing(Obligations)

Accounts Payable(Vouchers)

Accounts Payable(Vouchers)

Treasury(Bank/Investment

Transactions)

Treasury(Bank/Investment

Transactions)

Accounts ReceivableReceivables/

Income

Accounts ReceivableReceivables/

Income

HR/Payroll(Payroll Costs)

HR/Payroll(Payroll Costs)

LedgerLedger

Interfaced GL JournalsInterfaced GL Journals Online GL Journals

Online GL Journals

ProjectsProjects

Atlas General Ledger – The Big PictureAtlas General Ledger – The Big Picture

• What is the GL?– Record financial activity and provide management useful current and historical

financial data.

– Encompasses the following areas:• Process Journal Entries• User-defined chart of accounts with multi-level reporting capability• Maintain Budgets• Process Allocations• Creates closing entries required at the end of an accounting period. • Revalues assets and liabilities • Controls and executes the processes required to open a new reporting period

– All financial transactions from the various Atlas modules ultimately are recorded in the General Ledger

– Transactions are recorded based on the Atlas ChartFields

Atlas ChartField FrameworkAtlas ChartField Framework

• The following slides provide an overview the Atlas ChartField framework in use by the 5 current Atlas agencies (UNDP, UNCDF, UNIFEM, UNOPS, UNFPA)

• Final UNU design and data mappings from FBPMS is still being considered, but current thoughts have been noted

• UNU design and data mappings to be driven by:– Financial reporting requirements

– Management reporting requirements

– Budgeting and commitment control

• There may not be a direct mapping from FBPMS to Atlas– Changes may be adopted to fit UNU in the Atlas framework and to improve

upon the information that can be obtained for UNU’s financial and management reproting

Atlas ChartFieldsAtlas ChartFields

GL Bus Unit

GL Bus Unit AccountAccount Fund

CodeFund Code

Operating Unit

Operating Unit DeptIdDeptId Project IdProject Id Impl

AgentImpl

Agent DonorDonor

Whose transaction is it?

What type of transaction it is?

Where the money comes from?

What the money is being used for?

Which entity is responsible?

GL Business UnitGL Business Unit

Existing Atlas Usage• An independent entity which segregates its

accounting data for tracking, reporting and auditing purposes

• Represents the highest financial reporting level in Atlas/PeopleSoft

• Entries are balanced by GL Bus Unit (in addition to Fund and Operating Unit)

• GL Business Unit currently be used for agencies and UNDP major subfunds (UNCDF, UNIFEM)

• There are a total of five existing GL BUs:– UNDP1, UNCDF, UNFEM, UNFPA, and UNOPS

• Proposed sixth GL BU to be used for all of UN University: UNUNI

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

5 alphanumeric characters - Examples: UNDP1, UNOPS, UNFPA

Possible UNU Usage/FBPMS Mapping• Sixth GL BU to be used for all of UN

University: UNUNI

AccountAccount

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Natural classification of balance sheet and

income and expenditure transactions• Supports corporate statutory reporting• Supports reporting the nature of financial

transactions without going to sub-module• Accounts are shared across all Atlas

agencies• Account ranges are used to simplify

identification of account classification• New accounts added only upon approval of

all agencies– Few accounts added for specific agencies

when requirements are unique

5 numeric characters - Examples: 11005 (Cash at Bank), 73105 (Rent)

Possible UNU Usage/FBPMS Mapping• UNU will adopt existing shared Account

values utilized by all Atlas agencies• Accounts can be rolled up on UNU-specific

tree to facilitate financial reporting• If UNU account needs are identified which

are not available, will be submitted to inter-agency accounts committee for review

• Accounts will be mapped from the existing Account Code and Object of Expenditure

AccountAccount

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Account Type Account Range

Assets 10000 to 19999

Liabilities 20000 to 29999

Net Assets 30000 to 39999

Revenues 40000 to 59999

Expenses 60000 to 79999

Account ranges are used to simplify identification of account classification

Fund CodeFund Code

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Legally separate source of funds which is

self balancing and has a separate board or donor mandate

• Each Atlas organization maintains a separate set of fund values

• Funds of a similar type are grouped into ranges

• Fund generally establishes the rules for budgetary control in Commitment Control, such as the level at which budgets are controlled (Fund/Project/Donor, Fund/Dept, etc.)

5 alphanumeric charactersExamples: 02000 (Reg Res Mgmt & Adm – HQ), 30000 (Prog Cost Sharing)

Possible UNU Usage/FBPMS Mapping• Single fund code for Operating Fund

• Further allocated to institute level through combination with Operating Unit and/or Department

• Single fund code for Endowment Fund• Further allocated to institute level

through combination with Operating Unit and/or Department

• One or more fund codes for Specific Project Contributions (SPCs)

• Fund Code serves similar purpose and will be mapped from FBPMS Fund Classification

Operating UnitOperating Unit

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• For UNDP and UNFPA, represents country

offices, major HQ units• ISO code is used for country offices• Operating unit is self-balancing• UNCDF does not use the Operating Unit

ChartField, UNOPS only uses for banks• While the Operating Unit ChartField is

generally shared, some specific units have been established specifically for individual agencies

• Operating unit controls bank account security, can secure certain bank functions in Atlas based on operating unit to which user has access

3 alphanumeric charactersExamples: H17 (Office of Finance), MYS (Malaysia), 5AE (UNOPS UAE)

Possible UNU Usage/FBPMS Mapping• One Operating Unit for each RTC• One Operating Unit for UNU Centre (Tokyo

and Kuala Lumpur)• Format 6xx where xx will be an

alphanumeric identifier for the RTC or Centre (possibly same as FBPMS allotment code prefix)

• 6 signifies UNU as Atlas agency #6• Similar format to UNOPS (5xx) and UNFPA

(4xx) operating units used for bank accounts

• Operating Unit maps to FBPMS Allotment Code

Department IdDepartment Id

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Represents the hierarchical management

structure of entities• Identifies departmental owner of a transaction• Departments (DeptId) correspond with and are

created automatically from HR departments• Each employee in HR belongs to a department• Each project assigned an owning department• Usually represents a lower level breakdown

beyond Operating Unit• Separate Department values used for each of

the 5 existing GL BUs• Budgetary department is a “higher level”

department used for budgeting only• Budgetary department is of format B0xxx where

xxx becomes the first three characters of the detail department (i.e. B0136 = 13601 to 13699)

5 numeric characters (budget department prefixed with B)Examples: 13601 (BOM/CBS/Cntrl Managed Support), B0136 (BOM/CBS Budget Dept)

Possible UNU Usage/FBPMS Mapping• For RTCs, Department represents RTC• For UNU Centre, department represents various

offices or Thematic Areas• Peace and Governance• UNU Council• Office of the Rector• Admin• Safety and Security

• Outstanding Questions• Does Sub Program also need to be

captured in DeptId or can Sub Program be handled via project tree rollup or via fund?

• Should Administration be broken down into Finance, Procurement, HR, etc?

• At what level are budgets prepared?

Project IdProject Id

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Captures development as well as management

project costs and revenue• Provides the link between General Ledger and

Projects, Grants and Contracts modules• Projects are also grouped into “Projects Business

Units” which can be used to segregate lookups of projects and establish unique project rules

• Sequentially numbered, no logic embedded in numbering

• Projects are mapped to Awards and assigned attributes as discussed later in the presentation

8 numeric characters (except summary projects, which are alphanumeric)Examples: 0061675 UNU Atlas Implementation, 00061085 (Atlas Application Support)

Possible UNU Usage/FBPMS Mapping• Single Projects Business Unit for all of UNU to

allow all projects to be rolled in a single tree• Project Ids are sequentially numbered as they are

for other Atlas agencies• Project Code from FBPMS will be mapped to

Project Id, but logic will no longer be embedded in the Project Id numbering

• Projects can be rolled up to Thematic Code and Sub Program via Project Tree

• Outstanding Questions• Are projects linked to Thematic Code

and/or Sub Program via Department Id tied to the project or just in a tree?

Implementing AgentImplementing Agent

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Tracks advances and payments made to or on

behalf of implementing agencies and executing agencies.

• Shared by all GL Business Units

6 numeric charactersExamples: 001981 UNDP (Direct Execution), 001977 UN Office for Drug and Crime

Possible UNU Usage/FBPMS Mapping• Implementing agent not necessary• Advances can be tracked either by AR or through

Open Items

DonorDonor

GL Bus Unit


CodeFund Code

Operating Unit


AgentImpl

Agent DonorDonor

Existing Atlas Usage• Required to track donors’ revenue as well as

expenses apportioned to different donors/funding sources and to facilitate donor reporting

• Donor table is populated automatically when a new Customer code is added

• UNFPA does not use Donor ChartField because this information is imbedded in their Fund code

• Donor shared among UNDP and its sub-funds (UNCDF, UNIFEM)

• UNOPS uses unique donor code

5 numeric charactersExamples: 00012 UNDP, 00034 UNU, 10012 Bill and Melinda Gates Foundation

Possible UNU Usage/FBPMS Mapping• Specific list of donors managed by UNU (not

shared with UNDP)• Donors established and mapped from existing

Institution portion (Additional Information 1) of FBPMS General Ledger Code

TreesTrees

• Used to roll up ChartField values into higher level groupings for reporting and other purposes

• Can be established for any ChartField

• If needed, can also define more than one tree for each ChartField

Example: UNDP Fund Tree Example: UNDP Donor Tree

Additional GL Data ElementsAdditional GL Data Elements

• Currency Code– Balances are maintained in the GL in both original transaction currency and

base currency (i.e. USD)

– Base currency balances are periodically revalued according to prevailing exchange rates (UNORE)

– Unlike FBPMS, separate accounts by currency are unnecessary

• Open Item Key– Used to maintain advance balances that are not managed in Accounts

Receivable, such as staff advances

• Other data elements such as detailed bank account information, receivables, etc. are maintained in the various source modules and not in the General Ledger

Application Business UnitApplication Business Unit

POBus Unit

POBus Unit

APBus Unit

APBus Unit

ARBus Unit

ARBus Unit

Billing Bus UnitBilling

Bus UnitAM Bus

UnitAM Bus

Unit

Existing Atlas Usage• Application Business Units allow transactions to

be managed and grouped together based on the operational unit processing the transaction

• Includes business units in Purchasing, Accounts Payable, Accounts Receivable, and other modules

• Forms part of the transaction identifier• Example: MYS10 00000300 and UNDP1

00000300 are two separate vouchers• Application business unit does not indicate who

is being charged for the transaction (this is determined by the regular ChartFields)

• Generally aligned with operating unit values• xxx10 = UNDP, xxx20 = UNCDF, xxx30 =

UNIFEM, xxx40 = UNFPA, xxx50 = UNOPS• xxx = operating unit value

5 alphanumeric charactersExamples: UNDP1 (UNDP HQ), MYS10 (UNDP Malaysia), THA30 (UNIFEM Thailand)

Possible UNU Usage• Operational business units created to correspond

with each RTC and UNU Centre (Tokyo and Kuala Lumpur)

• Format adopted is xxx60 where xxx is the Operating Unit value

• 6IU60 for UNU Centre (6IU as operating unit)

• Operational business units will not be necessary in some modules for some offices because those offices do not perform functions in the module

• Accounts Receivable might only be processed by UNU Kuala Lumpur

• Dependent RTC’s might have some additional functions perfomed by UNU Kuala Lumpur

ProjectsProjects

• Project Id field serves as the link between the General Ledger module and the Projects module

• Projects module contains additional project-related details needed for managing and monitoring projects

• All source systems feed information into Projects, similar to how they feed information into the General Ledger

Project Hierarchy and Key AttributesProject Hierarchy and Key Attributes

Award ID

Project ID

Activity ID

Activity ID

Resource ID

Resource ID

Resource ID

Resource ID

Project ID

Activity ID

Activity ID

Resource ID

Resource ID

Resource ID

Resource ID

Sub Program

ThematicArea

SubProgram

Project DescriptionBaseline & IndicatorsAnnual TargetAnnual AchievementProject Type (R)Start/End Date

RisksIssues Monitoring ScheduleMajor GoalsAward Purpose (R)Start/End Date

Purpose DescriptionQuality CriteriaQuality Assessment Activity Type (R)Start/End Date

ChartFieldsVendorAmount Accounting DateTransaction Date

Project Tree

united nations development programme united nations university unu atlas implementation project...

Documents

year year

thematic area sub program

account balances

expenditure example

unu council allotment

endowment fund example

section page

possible design slide