Utah Banner Utah Banner Users ConferenceUsers Conference

Using GASB Attributes Using GASB Attributes

for Financial Statementsfor Financial Statements

Wendy RosenlofWendy Rosenlof

Utah Valley UniversityUtah Valley University

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http://uvu.edu/finance/ubughttp://uvu.edu/finance/ubug

Session Rules of EtiquetteSession Rules of Etiquette

Please turn off your cell phone/beeperPlease turn off your cell phone/beeper If you must leave the session early, If you must leave the session early,

please do so as discretely as possibleplease do so as discretely as possible Please avoid side conversation during Please avoid side conversation during

the presentationthe presentation

Thank you for your cooperation!Thank you for your cooperation!

IntroductionIntroduction

Learn how to use GASB attributes Learn how to use GASB attributes and the GASB extract process to and the GASB extract process to generate GASB financial generate GASB financial statements from Banner.statements from Banner.

Banner COA – FOAP stringBanner COA – FOAP string

FFund - und - A self balancing group of accounts (GL)

Organization - A department within the institution (SL)

Account - A line item within a site’s financial structure

Program – A defined function

Preparing GASB Financial Preparing GASB Financial StatementsStatements

Review and set up attribute Review and set up attribute valuesvalues

Associate fund codes to columnsAssociate fund codes to columns Associate account codes to rowsAssociate account codes to rows Associate program codes to rowsAssociate program codes to rows Review chart and attribute Review chart and attribute

mappingsmappings

Preparing GASB Financial Preparing GASB Financial StatementsStatements

Make changes/correctionsMake changes/corrections Extract the data for a GASB reportExtract the data for a GASB report Create the GASB reportCreate the GASB report Reclassify data with GASB only JEReclassify data with GASB only JE Review reclassified data extracts Review reclassified data extracts

and reportsand reports

MappingMapping FOAP elements FOAP elements

Fund codes and types map to Fund codes and types map to report columnsreport columns

Account codes, account types and Account codes, account types and program codes map to report program codes map to report rowsrows

Delivered Attribute TypesDelivered Attribute TypesFTMATTT – Major FTMATTT – Major GroupingsGroupingsOperating StatementsInt ATYP 50, 60, 70 or 80

Statement of Net AssetsInternal ATYP 10 or 20

Both StatementsInternal ATYP 30 or 40

G5BAPROG PROGExpense

G5BAA1CA ACCTCurrent Assets

G5BAN1NA ACCTNet Assets

G5BAR1OR ACCTOperating Revenue

G5BAA2NA ACCTNon-current Assets

G5BAN9EX ACCTExclude Net Assets

G5BAR2OE ACCTOperating Expense (Acct)

G5BAA3CL ACCTCurrent Liabilities

G5BAFUND FUNDPublic Inst BTA Column

G5BAR3NO ACCTNon-operating Rev/Exp

G5BAA4NL ACCTNon-current Liabilities

G5BAR4OT ACCTOther Charges

G5BAAA9EX ACCTExclude Assets/Liabilities

Int ATYP of 90 or 95Links to

G5BAR9EX ACCTExclude Op Accounts

New Attributes for New Attributes for Deferred Deferred Outflows/Inflows of Outflows/Inflows of ResourcesResources

G5BAD1OU, G5BAD2IN G5BAD1OU, G5BAD2IN ACCT

G5BAN1NA or G5BAN9EX

andG5BAR4OT or G5BAR9EX

Attribute ValuesAttribute ValuesFTMATTVFTMATTV Link to columns and rows on the Link to columns and rows on the

financial statementsfinancial statements

Attribute Value for Attribute Value for columnscolumnsFTMATTVFTMATTV G5BAFUND is where columns are G5BAFUND is where columns are

defineddefined You can change descriptions, but don’t You can change descriptions, but don’t

change codeschange codes

AssociatingAssociating FOAP elements FOAP elements

By going up the hierarchy eventually By going up the hierarchy eventually every fund, account and program every fund, account and program needs to be associated to one (but not needs to be associated to one (but not more than one) attribute type and more than one) attribute type and attribute value combination. (Fund attribute value combination. (Fund deductions and additions are the deductions and additions are the exception.)exception.)

A more detailed mapping will override A more detailed mapping will override a higher level mapping.a higher level mapping.

AssociatingAssociating Fund Types and Fund Types and CodesCodes

Associate every fund code to a Associate every fund code to a report column or exclude by report column or exclude by mapping:mapping:– Level 1 Fund Type orLevel 1 Fund Type or– Level 2 Fund Type orLevel 2 Fund Type or– Fund CodeFund Code

Associate Fund TypesAssociate Fund Types

Use FTMFATAUse FTMFATA Enter Chart & Choose Ftyp Enter Chart & Choose Ftyp

Associate Fund Types Associate Fund Types (con’t)(con’t) Choose Fund Type, Next BlockChoose Fund Type, Next Block Check Add, Save Selection and Check Add, Save Selection and

Exit Exit

Associate Fund Types Associate Fund Types (con’t)(con’t) Choose appropriate Attribute Choose appropriate Attribute

ValueValue Save & Rollback Save & Rollback Repeat for each Fund type Repeat for each Fund type

Associate Fund CodesAssociate Fund Codes

Fund Codes are associated in a Fund Codes are associated in a similar manner to the fund types, similar manner to the fund types, just choose the Fund radio button just choose the Fund radio button instead of Ftypinstead of Ftyp

Fund Codes can be linked to Fund Codes can be linked to predecessor fund codes, when you predecessor fund codes, when you bring up the pick list it will only show bring up the pick list it will only show data entry level, just query to see data entry level, just query to see the predecessor codes as wellthe predecessor codes as well

AssociatingAssociating Account Types and Account Types and CodesCodes

Associate every account code to a Associate every account code to a report row or exclude by mapping:report row or exclude by mapping:– Level 1 Account Type orLevel 1 Account Type or– Level 2 Account Type orLevel 2 Account Type or– Account CodeAccount Code

Hierarchy determined on FTMSDAT Hierarchy determined on FTMSDAT Entity/Usage Code=GASB Entity/Usage Code=GASB Attribute Code = ACCT_HIER_LEVELAttribute Code = ACCT_HIER_LEVEL

Associate Account CodesAssociate Account Codes

Use FTMFATAUse FTMFATA Enter Chart & Choose Acct Enter Chart & Choose Acct

Associate Account Codes Associate Account Codes (con’t)(con’t)

Choose Acct Code, Next BlockChoose Acct Code, Next Block Check Add for appropriate Attribute Check Add for appropriate Attribute

TypeType Save Selection and Exit Save Selection and Exit

Associate Account Codes Associate Account Codes (con’t)(con’t)

Choose appropriate Attribute ValueChoose appropriate Attribute Value Save & Rollback Save & Rollback Repeat for each Account Code Repeat for each Account Code

Associating Program CodesAssociating Program Codes

Associate every program code to Associate every program code to a report row or exclude by a report row or exclude by mapping:mapping:– Level 1 Program Code orLevel 1 Program Code or– Program CodeProgram Code

Program Codes are associated on Program Codes are associated on FTMFATA in a similar manner to FTMFATA in a similar manner to the fund and account codes, the fund and account codes, choose the Prog radio button choose the Prog radio button

Fund Additions and Fund Additions and Fund DeductionsFund Deductions Fund Additions and Deductions have to be Fund Additions and Deductions have to be

mapped to both a net asset statement row mapped to both a net asset statement row and operating statement row. They have and operating statement row. They have to be G5BAN1NA and G5BAR4OT (or be to be G5BAN1NA and G5BAR4OT (or be excluded).excluded).

Review MappingsReview Mappings

Use FTIFATAUse FTIFATA Choose FOAPAL element, Next Choose FOAPAL element, Next

Block, Execute QueryBlock, Execute Query

Make CorrectionsMake Corrections

Use FTMFATA - Choose OptionsUse FTMFATA - Choose Options Remove all associated Attribute Remove all associated Attribute

TypesTypes

Extract data for GASB Extract data for GASB reportreportFGPGEXTFGPGEXT

01 - Your Chart of Accounts01 - Your Chart of Accounts 02 - Ending Date02 - Ending Date 03 – Include Accrual (Y/N)03 – Include Accrual (Y/N) 04 – Government Wide Financials (Y/N)04 – Government Wide Financials (Y/N) 05 – Government Funds Financials (Y/N)05 – Government Funds Financials (Y/N) 06 – Public Inst BTA Financials (Y/N) 06 – Public Inst BTA Financials (Y/N)

07 – Processing Mode (07 – Processing Mode (EExtract/xtract/PPurge)urge)

Create GASB ReportsCreate GASB ReportsFGAGASB – Export to FGAGASB – Export to ExcelExcel

Make reclassifying JE’sMake reclassifying JE’sFGARCLEFGARCLE

To make financial statement only To make financial statement only adjustments to meet GASB adjustments to meet GASB requirementsrequirements

Associated to a particular extract Associated to a particular extract by fiscal year and fiscal periodby fiscal year and fiscal period

Date entries in same fiscal period Date entries in same fiscal period as the extractas the extract

Make reclassifying JE’sMake reclassifying JE’sFGARCLE (con’t)FGARCLE (con’t)

Non-data enterable FOAPAL Non-data enterable FOAPAL elements may be usedelements may be used

Entries do not post to the main Entries do not post to the main ledgersledgers

Entries are made in a similar way Entries are made in a similar way as on FGAJVCD or FGAJVCQ using as on FGAJVCD or FGAJVCQ using JE15JE15

Review reclassifying JE’sReview reclassifying JE’sFGIRCLEFGIRCLE

Reclassifying JE’s cannot be Reclassifying JE’s cannot be deleted once they are completed. deleted once they are completed. Use a reversing entry if needed. Use a reversing entry if needed.

You do not need to redo FGPGEXT You do not need to redo FGPGEXT after entering reclassifying JE’s – after entering reclassifying JE’s – just redo FGAGASB to see results just redo FGAGASB to see results of entriesof entries

Excel DemonstrationExcel Demonstration

Training MaterialsTraining Materials

Download Banner Finance User Download Banner Finance User Guide 8.9 (Guide 8.9 (www.ellucian.com))

Finance Release Guide 6.0, GASB Finance Release Guide 6.0, GASB training workbook and Chart of training workbook and Chart of Accounts training workbook (I can e-Accounts training workbook (I can e-mail)mail)

Questions and AnswersQuestions and Answers

Anyone who has never made a mistake has never tried anything new.

The only thing that interferes with my learning is my education.

- Albert Einstein

Presenter InformationPresenter Information

Wendy RosenlofWendy Rosenlof

Utah Valley University, MS109Utah Valley University, MS109

800 W University Parkway800 W University Parkway

Orem, UT 84058Orem, UT 84058

801.863.8108801.863.8108

WendyR@uvu.eduWendyR@uvu.edu