Corporate Data Integrity Program (CDIP)

CSU Business Unit Derivation Rules

Introduction

The NACUBO program code is a required chartfield for FIRMS reporting. The CSU Business Unit derivation process automatically derives the NACUBO program code based on a set of rules defined by the Financial Standards Advisory Committee (FSAC). By programmatically deriving the NACUBO Program Code using rules and attribute tables, we ensure that Program data in the CSU Business Unit meets standards established by FSAC.

The NACUBO program code is derived when the CSU Business Unit derivation process is run at month or quarter end. The derivation process copies the campus business unit ledger data to the appropriate accounting line table. This accounting line table retains all chartfields from the campus business unit ledger. However, it replaces the program chartfield with a derived NACUBO program code based upon the derivation rules, which are described below. Although the campus program code chartfield is replaced, the old value is also stored, on the same row, in a reference field to allow for easy comparison to the campus business unit ledger. In addition, the Rule that was used to derive the NACUBO program code is also stored in a reference field. The data in the accounting line table is then journal generated and posted to the CSU Business Unit ledger.

The derivation process utilizes four different rules that determine the NACUBO program code for each row in the ledger based on the chartfields fund, account and deptid. Each rule is maintained in separate tables within PeopleSoft.

Rules

RULE 1 – ACCOUNT TYPE

Rule 1 is based on PeopleSoft’s Account Type. The account type indicates whether an account is an Asset, Liability, Fund Equity, Revenue or Expense account. The account type associated with the account chartfield is used to lookup the associated NACUBO Program Code.

The CSU Account Type Table is maintained by the Chancellor’s Office.

Rule 1 Account Type Sample Values:

Account Type Program Code
Assets 9002 - Balance Sheet
Liabilities 9002 - Balance Sheet
Fund Equity 9002 - Balance Sheet
Revenue 5000 - Revenue
Expense xxxx - (default only)

RULE 2 – FUND PROCESSING TYPE AND OBJECT CODE

Rule 2 determines NACUBO program codes based on the combination of Fund Processing Type and Object Code (or AAT Key).

Fund Processing Type is a fund attribute, located on the FNAT. It defines a group of Funds for which the same object codes are valid (see Applying SCO/CSU Data Edits Paper). The Object Code is a CSU attribute defined for all PS Accounts.

Rule 2 looks up the Fund Processing Type and Object Code associated with the fund and account chartfields. If the combination of Fund Processing Type and Object Code (e.g. General Fund Expense/Utilities) is defined in Rule 2, the NACUBO program code specified (e.g. 0704) will be used. If the Fund Processing Type and Object Code are not defined in Rule 2, the process will continue searching for NACUBO program code with Rule 3 and/or Rule 4.

Rule 2 Translation Table Sample Values:

Fund Process Type Object Code Program Code
General Fund Exp 605001 - Utilities 0704 - Utilities
General Fund Exp 609001 - State Grant 0801 - Scholarships

RULE 3 – FUND ATTRIBUTE TABLE (FNAT)

Rule 3 uses the FNAT to define the NACUBO program code.

When the NACUBO program code is defined on FNAT for Rule 3, all remaining (not previously determined in RULE 2) expense type accounts share the same NACUBO program code. For example, all expense accounts in the Enterprise type funds should have program code 2001, so the program code is stored on the Fund Attribute table (FNAT).

Rule 3 uses the FNAT key value to look up the associated NACUBO program code in FNAT, if one is defined. When the NACUBO program code is not defined on FNAT, the process will use Rule 4 to determine the NACUBO program code.

The FNAT is maintained by the Chancellor’s Office.

Rule 3 Fund Attribute Table Sample Values:

PS Fund FNAT Program Code
DRF Housing 194687 2001 - Auxiliary
REIM ACTY 147010 1100 - Reimbursed Activities

ADDITIONAL LOOKUP RULE 3 – PS FUND ATTRIBUTE

In addition, the NACUBO program code can be specified on the Fund chartfield for an additional lookup. The derivation process will use the NACUBO program code defined on the fund chartfield when there is one specified and a NACUBO program code does not exist on FNAT.

The PS Fund Attribute is maintained by the campus.

Additional Fund Lookup Sample Values:

PS Fund FNAT Program Code
Library Research Misc Trust 0401 - Library
Engineering Course Fee Misc Trust 0101 - Instruction

RULE 4 – DEPARTMENT ATTRIBUTE (DAT)

Rule 4 determines the NACUBO Program Code based on the deptid chartfield for the remaining expense accounts that were not derived in Rule 2 or Rule 3. The NACUBO program code is stored by DEPTID on the Department Attribute Table and can be specified by a percentage. For example, the Computing Support deptid can be defined 50% as Academic Computing Support and 50% Administrative Computing Support.

The Department Attribute Table is maintained by the campus.

Rule 4 Department Attribute Sample Values:

Deptid Program Code
110000 - College of Liberal Arts 100% - 0101 Instruction
134700 - Computing Support 50% - 0404 Academic Computing Support
50% - 0604 Admin Computing Support

Steps

1. Account Types of A-Assets, L-Liability, and F-Fund Equity

• These account types will always use the program code associated with Rule 1.

2. Account Types of R-Revenues

• This account type will attempt to use the program code associated with Rule 2. If a program code is not found for this account type using Rule 2 then it will use the program code associated with Rule 1.

3. Account Types of E-Expense

• This account type will attempt to use the program code associated with Rule 2. If a program code is not found for this account type using Rule 2 then it will attempt to determine a program code using Rule 3.
• If a program code is not found for this account type using Rule 3 then it will attempt to determine a program code using Rule 4.
• If a program code is not found for this account type using Rule 4 then it will determine a program code using Rule 1.