Working with the Oracle Chart of Accounts:

GL Chart Strings

and PTAEOs

2

ObjectivesGL Chart of Accounts

� Overview - Chart of Accounts

� The Six Segments of a GL Chart String

� Cross-Segment Validation Rules

� Hierarchies

� Chart of Accounts Maintenance

� Oracle Grants Accounting System Overview

� The Five Segments of a PTAEO string

� PTAEO String Validation Rules

3

What is a Chart of Accounts?

Framework for:

� Recording financial transactions

� Reporting on transactions

� Budgeting

� Purchasing – requisitions & POs

4

The Chart of Accounts

Entity Org Funding Activity Sub Activity Natural Class

� 6 segments make a “chart string”

� Each segment represents a different piece of information

� Total of 25 digits in a chart string

� Every transaction must have a complete and valid chart string

5

What Does a Chart String Tell Us?

Funding Activity Sub Activity Natural Class

Whose transaction

it is.

Revenues,

reserves, or

budget dollars

available

to spend.

What

program

or service

is impacted.

What

type of transaction

it is.

Entity Org

6

Segment One: Entity

Entity

2 digits

Whose transaction

it is.

� Most commonly used entities:

� 20 College Only Divisions

� 21 Auxiliaries

� Professional Schools� 30 Dartmouth Medical School

� 32 Thayer School of Engineering

� 34 Tuck School Of Business

� Other entities:� Related Legal Entities

� Affiliated Non Profits

� Agency

7

Segment Two: Org

Org

3 digits

Whose transaction

it is.

� Anatomy

� Hood Museum Programs

� Genetics

� English

� Men Ice Hockey

� Dartmouth Skiway

� Tuck Facilities

� Safety and Security

� Parking Office

� Rental Housing Office

8

Segment Three: Funding

� Undesignated Gifts� Rental Housing Office Housing Program� Auxiliary Funding

� Anatomy Department Reserve

� Waddell Creative Writing� Dartmouth Skiway General Endowment

� Central Funding� Subvention

� Balance Sheet Funding

Funding

6 digits

Revenues,

reserves, or

budget dollars

available

to spend.

9

Segment Four: Activity

� Glee Club Concerts

� Coral Music General

� Pre-Season

� Regular Season

� Byrne Dining Facility

� Collis Center

� Construction in Progress Soccer Field

� International Securities

Activity

6 digits

What

program

or service

is impacted.

10

Segment Five: SubActivity

� Unit 1� Unit 2

� Student Tech Fee Class of 2010� Student Tech Fee Class of 2011� Student Tech Fee Class of 2012

� AS Faculty Allan S� AS Faculty Wilcox D

� Default

SubActivity

4 digits

What

program

or service

is impacted.

11

The First Five Segments

NaturalClass

●20 ●418

Whose transaction

it is.

●230103

What program

or service

is impacted.

●368000

Revenues, reserves,

or budget dollars

available to spend.

Entity Org Funding Activity Sub Activity

0000

College Only

● English ● Subvention College

● ●Departmental Administration

Default

12

Segment Six: Natural Class

� Inventory Other Fuel

� Accounts Receivable

� Accounts Payable

� Deferred Revenue, Summer Tuition

� Other Income Event Ticket Sales

� Endow Gifts

� Salaries Non-exempt

� Travel Foreign Air

Natural Class

4 digits

What type of

transaction it is.

13

Segment Six: Natural Class

� Inter Dept Security Services

� Inter Dept Meals and Beverages

� Inter Dept Copying and Printing

� Operating Transfer to Designated Source

� Operating Transfer from Designated Source

� Various non operating transfers

Natural Class

4 digits

What type ? Inter Dept

and Funding

Transfers

14

Segment Six: Natural Class

� Other Income Student Room and Board

� Other Income Parking Passes

� Supplies

� Travel

� Endowment Gifts Bequests

� Non Operating Unrealized Gains/Losses

� Non Operating Gifts in Kind

Natural Class

4 digits

What type ?Operating

andNon Operating

15

Natural Class Ranges

Natural Class Range

Balance Sheet:

Assets 1000 – 1999

Liabilities 2000 – 2999

Net Assets 3000 – 3999

Income Statement:

Revenue 4000 – 4999

Non-Operating 5000 – 5999

Compensation 6000 – 6999

Other Expenses 7000 – 8999

16

Sample Chart String

Dartmouth Medical

School Example

EntityDartmouth

MedicalSchool

OrgAnatomy

FundingAnatomy

Department Reserve

ActivityGraduate MD Lab Teaching

SubActivityDefault

Natural ClassSUPPLIES LAB

Disposables

● ● ● ● ●30 100 255002 298401 0000 7473

30.100.255002.298401.0000.7473

17

Cross-SegmentValidation Rules

� Built into the system

� Identify invalid chart string combinations

� Restrict upload of invalid combinations

� Apply to everyone

18

Cross-Segment Validation Rules - Examples

� Org segment values can only be used with their specific Entity values.

� Natural Class values for payroll cannot be used with agency Entity values.

� Revenue-only Activity values can only use revenue Natural Class values.

� Subvention Funding value can only be used with the corresponding Entity/Org value.

19

Two-Dimensional Hierarchy

30.100.255002.298401.0000.7473

30.100.255002.298401.0000.7475

30.100.255002.298401.0000.7509

$682.00disposables

glassware $123.00

medical $255.00

Total Supplies $1,060.00

Parent Level 1 - Expense

Parent Level 2 – Materials Equipment Supplies

Parent Level 3 – Materials And Supplies

Parent Level 4 – Materials And Supplies

Parent Level 5 – Supplies Laboratory

Child Level 6 – Supplies Lab Disposables

$1,060.00

$ 682.00

$1,060.00

$ 805.00

20Lowest Level “Child”

Upper Levels “Parents”

Hierarchy Structure

Reporting

Transacting & Reporting

Dartmouth

Medical School

Clinical

Psychiatry

Biomedical

Library

Clinical

Sciences

Radiology

AcademicSupport

Radiology Inpatient Sleep LabBiomedical

Library

21

Org Segment Values

Dean of the College

(DCL)

Student Life

(DL4)

OutdoorPrograms

(L41)

DartmouthOuting Club

(388)

etc.

etc.

etc.

Level 1 Parent

Level 2 Parent

Level 3 Parent

Athletics

(DL1)

Office of

Student Life

(L43)

Ski Team

(382)Child

22

Maintaining the Chart of Accounts

Chart of Account Maintenance refers to. . .

Creating or

Modifying

Segment Values

Disabling or

End Dating a

Segment Value

Maintaining

Segment

Attributes

Creates and modifications are not made for an entire chart string, but for a specific segment value

23

Approvals for New SegmentValue Requests

Funding

Activity

SubActivity

Natural Class

Entity

Org

Fiscal

Officer HR EVP

Controller’s

Office

���� ����

���� ���� ����

���� ����

���� ����

����

���� ���� ����

24

Need Help?

● http://www.dartmouth.edu/~control/training/courses� Online Reference Document: Working with the Oracle Chart of Accounts

● http://www.dartmouth.edu/~control/departments/financialrep

● financial staff member assigned to your division

● Segment values reports

● Access in Institutional Reporting and Analysis Tool (IRA)

● http://www.dartmouth.edu/~control/systemaccess-tools/restrictedaccess

● Fiscal Officers

Oracle Grants Accounting:

Understanding PTAEO

26

Supports

unique needs of

sponsored research

accounting

OGA

Oracle Grants Accounting (OGA)

Transactions are

Imported into

Oracle General Ledger

(GL)

Uses its own unique

multi-segment

chart string

called PTAEO

Maintained by

Office of

Sponsored Projects

(OSP)

27

Oracle

General Ledger(GL)

Oracle

General Ledger(GL)

How OGA Works

Oracle Modules

(Payroll, Labor

Distribution, Procurement,

A/P)

Oracle Modules

(Payroll, Labor

Distribution, Procurement,

A/P)

OracleGrants

Accounting(OGA)

SatelliteSystems

(Computer Store,

Hanover Inn)

SatelliteSystems

(Computer Store,

Hanover Inn)

PTAEO

Transactions

PTAEO

Transactions

Summarized

Financial

Entries

28

Project

PTask

TAward

AExpenditure

type

EOrg

O

PTAEO Strings

� 5 segments make a PTAEO string

� Each segment represents a different piece of information

� Total of 24 alpha-numeric characters

� Every transaction must have a complete and valid PTAEO string

� No parent hierarchies for any segment

29

What Does a PTAEO String Tell Us?

Indicates

the work

being

done

Mechanism for organizing expenditures

within a project

Describes the award

that is

paying for the project

Is equivalent to the GL

natural class expense

values

ProjectP

TaskT

AwardA

Expendituretype

EOrgO

Same as

GL Org value

30

Segment One: Project

� 6 Digits

� All projects fall within 500000-589999 range

� Examples:

� Insulin Regulation

� Bioinformatics

� Mascoma Clinic

Indicates

the work

being

done

Project

P

XXXXXX

31

Segment Two: Task

� 4 digits

� Organizes expenses within a project

� Current task ranges:

� 5000-5999—funded by an external sponsor

� 6000-6999—funded by internal cost share

Mechanism for organizing expenditures

within a project

TaskT

XXXX

32

Segment Three: Award

� 6 characters

� Initial alpha character identifies billing mechanism to allow efficient processing of sponsor invoices

� L - Letter of credit

� B - Billed monthly and quarterly

� P - Payment/Installment Schedule

� C - Cost Share

Describes the award

that is

paying for the project

AwardA

XXXXXX

33

PTAEO Relationships

Single Project, Single Award

Single Project, Multiple Awards

Project500001

Task5000

AwardL12345

Task6000

AwardC12345

Task5000

AwardL12345

Project500001

34

PTAEO Relationships

Project500001

Task5000

AwardL12345

Multiple Projects, Single Award

Project500002

Task5000

Project500003

Task5000

35

Attributes – Project, Task,and Award

� An Attribute is a piece of information that:

� Allows or prevents a transaction from taking place

� Facilitates reporting

� Key Attributes for transacting:

� Start and End Dates

� Status – active or inactive

� Allowability Schedule

� Transaction Controls

36

Segment Four: Expenditure Type

� 5 digits

� An Alpha character at end of the four digits provides flexibility when greater detail is needed in OGA, for example, subcontractor payments

� Examples:

� 7471A SUPPL LAB Chemical Gases

� 8111A TRAVEL FOREIGN Air

� 7792A SUBRECIPIENT (VA Hospital)

� 7792B SUBRECIPIENT (DHMC)

First four

digits

is equivalent to the GL

Natural Class expense

values

Expendituretype

E

XXXXX

37

Segment Five: Org

� 3 digits

� Values are identical to the Org values in GL Chart Strings

OrgO

Same as GL Org

value

XXX

38

Sample PTAEO String

501381.5000.L00475.7571A.844

ProjectSmart

Laser Beams

TaskExternal Funding

AwardSmart

Laser Beams

ExpenditureType

CAP EQUIP Scientific

OrgMechanical

Thayer

● ● ● ●501381 5000 L00475 7571A 844

Sample from Thayer

39

OGA – Validation Engine

� Mandates valid PTAEO string combinations

� Restricts upload of invalid combinations

� Results in failed transaction entries if combinations are invalid

40

Need More Info about PTAEO?

� http://www.dartmouth.edu/~osp/resources/financialservices/OGAfaqpage

� FAQs

� Online Tutorial: Understanding PTAEO

� PTAEO and Chart String Lookup Tool● Access in Institutional Reporting and Analysis Tool (IRA)

● http://www.dartmouth.edu/~control/systemaccess-tools/restrictedaccess

� Fiscal Offices/Department Management:� Who manages the grant?

� What are the project start and end dates?

� What expenditure natural classes can I use?

� How long will the PTAEO strings be valid?