Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 12/22/2010
Acronym for the six chart of accounts elements used to process financial data. FIS term standing for Fund, Organization, Account, Program, Activity and Location codes.
A Fund identifies the type of resource, how it can be spent, and represents a financial entity that requires a balance sheet. This means that each fund represents revenues and expenses across all involved departments and offices for a given financial area. At a minimum, all funds must be reconciled at year-end. Exhibits FIS-Ex003-18: Fund Reconciliation Responsibility by Fund and FIS-Ex003-19: Fund Reconciliation Responsibility by Unit indicate who has the responsibility for reconciliation of each fund at OSU.
Funds 0XXXXX are Education and General Funds (E&G) that are subject to expenditure limitations. These funds are allocated to colleges and departments through the budget process. Annual expenditures of these Funds should not exceed their budget.
Funds 01XXXX are specific appropriations or educational funds outside of the general budget. Examples are lottery allocations, plant rehab allocations, and summer session. Except for the funding source, cash deposits, miscellaneous cash deposits, and service credits normally would not be recorded in these Funds.
Funds 03XXXX are Funds unique to Agriculture Experiment Stations, Extension Service, and Forest Research Lab. These Funds are defined as General Funds or Statewide Public Service Funds (SWPS) and are subject to the cash deposit and service credit rules noted in the E&G Funds above.
Funds 05XXXX are Designated Operating Funds outside of the General Fund. The purpose of these funds is to account for specific activities such as labs, workshops, etc.
For further information, see
Funds 060XXX are unrestricted gifts to the University that may be used at the discretion of the University. These Funds should not carry a negative cash balance.
Funds 065XXX through 067XXX are Technology Transfer Funds. The 067XXX funds are used to accumulate income generated from OSU technologies and the associated cost of individual inventions, patents, and publication copyrights. These funds may carry a negative cash balance when income is forthcoming, but has not been received.
After payment is made to the OSU faculty member (inventor or author) for their percentage (per OAR 580-043-0011), the balance will be distributed between the Technology Transfer Office and the university department according to university policy found on the Research Office website. The distribution to the department will be into a 065xxx or 066xxx fund. The amounts in these funds are to be used for the advancement of research, instruction, and other intellectual pursuits.
For further information, see IMD 6.205.
Funds 090XXX are Service Departments. The purpose of a Service Department is to provide services to the University that would not be economical at the departmental or activity level. In theory, Service Departments pay for their operational cost and pass those costs through to their customers so that their Fund Balance is zero at year-end.
See FIS 1401-02: Sales of Goods and Services
Funds 095XXX are Clearing Funds. Clearing Funds are a means to accumulate revenue or costs that are allocable or applicable to many Funds or Indexes. Examples are Payroll Clearing, Indirect Cost Clearing, etc. Since these Funds are only temporary holding Funds, they must be zeroed out at the end of the Fiscal Year.
Funds 1XXXXX are Auxiliary Enterprise Funds. These Funds are to provide services to students, faculty, and staff as individuals. These funds are used to account for operations that are financed and operated in a manner similar to private business enterprises and in support of, but not directly related to, the educational mission of the University. Examples include the Memorial Union, Housing, Student Health Service, Parking Services and Athletic Department. Goods, services and debt service are provided on a self-supporting basis.
Funds 438xxx are Restricted Endowment Earnings from an outside endowment source. Use of these funds is restricted by the will or legal endowment document. These funds are interest bearing.
Funds 49XXXX are Student Loan Funds.
Funds 6XXXXX are Endowment Funds or Funds that act as Endowment Funds that are subject to the terms and restrictions placed on the use of these funds by the donor’s will or gift instrument.
Funds 80XXXX through 82XXXX are separately funded repair or capital construction projects of OSU, including projects outside the main campus. These projects may be funded by bonds, lottery, grants, or gifts. See FIS 600 Plant Funds and Fixed Assets.
Funds 83XXXX through 84XXXX are building and equipment replacement reserves. Auxiliary Enterprises and Service Centers must contribute to these reserves annually. Equipment must be purchased directly from operational funds, not reserve funds. The building repair dollars must be transferred to other 80XXXX Funds for expenditure on major repairs and remodeling. Operating funds should be used for minor repairs.
Funds 85XXXX through 88XXXX are Debt Retirement Funds.
Funds 89XXXX are investment in Plant Funds. This series of Funds report the cost of land, buildings, equipment, and improvements other than buildings.
Funds 9XXXXX are Agency Funds. These funds are established for outside entities affiliated with and residing at OSU to facilitate ease of use of OSU services, such as direct charging from telecommunications, printing/mailing services, or OSU Bookstore. Examples include: student campus organizations, OSU Alumni Association, National Marine Fisheries Service ground fish group. The balance in this fund is owned by the agency, not OSU. Expenditures are not reported in OSU's financial statements. These funds cannot be used to make salary payments. Employees of the agency are not OSU employees.
Funds BXXXXX through ZXXXXX are Restricted Gifts, Grants, and Contracts. These are usually identified by a leading alpha character in FIS. The restrictions are placed on these funds by the donor or funding entity. The restrictions may be as to who can spend the funds or what they can be spent on.
An Organization (ORG) is normally defined as a distinct budgetary unit, such as a department within a college. Organization codes are used to create an organizational hierarchy so there can be a summarization of sub-units of a larger organizational entity. Examples of organizations would be:
College of Forestry Business Affairs
Department of Chemistry Facilities Services
Radiation Center Army ROTC
Intercollegiate Athletics Library
Account Codes are used to track specific object level financial transactions. FIS separates accounts into two categories. One category relates to the Operating Ledger (OPAL) and includes revenue, expenses and transfers. The second category relates to the general ledger (GL), and includes assets, liabilities and fund balances. The OPAL accounts are numeric, while the GL accounts are alpha/numeric. Examples of accounts would be:
Accounts Receivable Accounts Payable
Academic Salaries Classified Salaries
Operating Supplies Telephone Charges
In-State Travel – Employee Equipment
See the OUS Fiscal Policy Manual, Section 2: Account Codes for a complete list of account codes and definitions.
Program codes are used to identify institutional functions. Functions are usually tracked across Funds, Organizations and Accounts. Research, Instruction, and Departmental Administration are examples of Programs. See FIS 1101-01: Program Codes and FIS-Ex 003-03: Program Codes Decision Tree
Activity codes are not mandatory, and may be used at the discretion of the individual users to capture additional levels of detail not available elsewhere in FIS. As with all other FOAPAL codes, activity codes must be first established in Banner before they can be used.
Location codes indicate a physical location. This allows assets to be tracked for both accountability and depreciation. Location codes are required on all construction projects.
INDEX is a combination of Fund, ORG, and Program. This code (Index) is used to process expenses and record income.
Fiscal Operations Manual
Section 1100: FOAPAL Elements
Effective: 03/01/2002
Revised: 12/27/2012
All expenditures must be correctly classified as to Program because these codes are used for the compilation of financial statements for the University, OUS, and the State of Oregon. Only with consistency in financial records can the university achieve accurate financial reporting.
A Program Code is linked in the accounting system to a Fund Code and an Organization Code through the pre-assigned Index. The Index is the shorthand identifier for the fund, organization, program combination, and identifies the type of activities for which dollars are spent. It is essential that all expenditures be correctly classified as to Program because these codes are used for the compilation of financial statements for the University, OUS, and the State of Oregon. In addition, this university expenditure data is used in the preparation of reports to national organizations, for comparison with peer institutions, and in the Facilities and Administration Rate (indirect cost) proposal. See also: FIS-Ex 003-03: Program Codes Decision Tree.
| Program Codes: | 01100 | Instruction and Departmental Research |
| 01200 | Departmental Research | |
| 05000 | Summer Session Instruction | |
| 07002-07009 | Continuing Education Instruction | |
| 09000 | Other Instruction | |
| 11990 | Instruction and Departmental Research |
Definitions:
Instruction
The teaching and training activities of the University, whether it is for credit towards a degree or on a non-credit basis. This includes Summer Session, workshops, continuing education, and sponsored instruction. Activities that support instruction include preparation of course syllabi, preparation and/or distribution of class materials, academic counseling (not to be confused with student advising), and the curriculum committee. Instruction also includes designated operations, such as workshops, with the other Instruction program code 09000.
Departmental Research
Research, development and scholarly activities that are not sponsored research. That is, they are not separately budgeted and accounted for. Other scholarly activities include improving a faculty member’s instructional methods, improving competence in his/her field and contributing to the development of the particular discipline. It is not considered a major function, but is part of the instruction function of the university.
Examples of Costs:
| Program Codes: | 03001 - 03010 | Sponsored Instruction |
| 03600 - 03610 | Sponsored Instruction Cost Share |
Definition:
Specific instructional or training activity established by a grant, contract, or cooperative agreement. Includes such activities as America Reads Program, ELI workshops, OUS Learning Anywhere Anytime program, US-ED Distance Education Alliance, Short Courses, sponsored field trips, and sponsored course development. This also includes any mandatory cost sharing. Cost sharing is the university’s support of a project through either cash or in-kind services, required by some sponsors. See GCG 212: Cost Share for further information.
| Program Codes: | 01800 07001 11200 21010 30200 30400 30600 30800 |
Departmental Academic Support Continuing Education Administration Ag Experiment Station Administration Extension Service Administration Museums and Galleries Educational Media Services Dean's Office Other Academic Support |
Definition:
Expenses incurred for administrative and support services that benefit common or joint department activities such as in the Deans' offices, academic departments and divisions, educational media services, and organized research units. Organized research units include institutes, study centers, and research centers under the Vice President of Research. Examples include the Survey Research Center, Marine Freshwater Biology Center, Lab Animal Resources, Linus Pauling Institute, and Center for the Humanities.
Many deans and department chairs also teach classes. Their salary would be split between Departmental Administration and Instruction in accordance with the percent of time spent on each function.
Examples of Costs:
NOTE: For costs related to fund raising or alumni activities, each Dean has an index designated for development costs. Student recruiting costs should also be charged to the index designated for development costs. Only this index should be used for these activities.
| Program Codes: | 61000 | General Administration |
Definition:
Expenses associated with units that provide support to the entire university. This includes the President’s office, Provost, Vice Provost for Academic Affairs, Vice President for Research, Business Affairs, Business Services, Legal Counsel, Budgets, Institutional Research, Human Resources, and Information Services.
| Program Codes: | 30001 | Libraries |
Definition:
This program code is used for costs associated with the Valley Library on the Corvallis campus, the Guinn Library at Hatfield Marine Science Center in Newport, and the Vet Med Library.
Examples of Costs:
| Program Codes: | 40002-40800 | Student Services |
| 46500 | Student Health Service | |
| 82001 | Scholarships & Fellowships |
Definition:
Expenses incurred for the administration of student affairs and for services to students. This includes activities occurring in the offices of the Vice Provost for Student Affairs, Admissions, Registrar, Educational Opportunities Programs, Promise Program, Pre-College Programs, Career Services, Student Health Services, and Counseling & Psychological Services. It also includes expenses related to catalogs, commencement, scholarships/fellowships, other student services, and student advisors at the college level.
| Program Codes: | 50002 50500 51000 51500 52000-55000 |
Physical Plant Administration Custodial Services Utilities and Heat Plant Administration Waste Disposal Grounds and Facilities Maintenance |
Definition:
Expenses incurred for the administration, supervision, operation, maintenance, preservation, and protection of the university’s physical plant (buildings, grounds, and equipment).
Examples of Costs:
| Program Codes: | 11001-11989 12000-12001 130XX 150XX-155XX 16010 16503 17002, 17500 |
Ag Experiment Station Research (does not include 11200, Administration) Forest Research Lab Other Institutes and Research Centers Sponsored Research (includes Research Training) Internally Funded Research Vessel Operations Research Cost Sharing |
Definition:
All research that is budgeted and accounted for separately. This is also called organized research. There is normally a proposal submitted, an award made, and activity and financial reporting to the sponsor. Each sponsored project’s financial records correspond to the Fund code that provides the dollars for the research. This includes research sponsored by Federal and non-Federal agencies and organizations, as well as, research activities that are separately budgeted and accounted for that are funded by the university.
Sponsored Research also includes research conducted by the Ag Experiment Stations and the Forestry Research Lab, who receive funds from USDA and State legislative match, which they distribute and report back to the Federal and State governments on how the money has been used. This does not include administrative costs.
Sponsored Research includes cost sharing. Cost sharing is the university’s support of a project through either cash or in-kind services, required by some sponsors.
Examples:
It does not include any administrative or instructional activity costs. It does not include building maintenance or repairs, or utility costs unless specifically authorized by the sponsor.
| Program Codes: | 18103-18104 18153-18154 18300-18450 20103-20104 20153-20154 20300, 20450 |
Other Sponsored Activities - On Campus Other Sponsored Activities - Off Campus Other Sponsored Activities Cost Share Sponsored Public Service - On Campus Sponsored Public Service - Off Campus Sponsored Public Service Cost Share |
Definitions:
Programs and topics separately fundedby Federal and non-Federal agencies and organizations which involve the performance of work other than instruction or sponsored research. This includes health service projects, community service, extension programs, and cost sharing. It includes cost sharing. Cost sharing is the university’s support of a project through either cash or in-kind services, required by some sponsors.
Examples of Costs:
| Program Codes: | 20600 20910 21022-21035 21101-21109 21112-21114 24000 |
Other Public Services (Services/Testing) Extended Education Extension Service Programs Extension Service Programs Extension Service Programs Veterinary Teaching Hospital |
Definition:
These costs are associated with extended education and the Cooperative Extension Service (USDA Smith-Lever funds and state legislative support). This does not include individually sponsored projects. It does include the Veterinary Teaching Hospital, as well as, designated operations that are service and testing, but not workshops. Examples are electric motor testing service, archeology services, asphalt testing, Seed Testing Laboratory, HHS youth camps, Oregon Climate Service, and Vet Diagnostic Lab testing services.
| Program Codes: | 450XX 450XX-456XX 46000 47000 47500 48000 48500 99100 |
Housing and Food Services Student Centers and Activities Intercollegiate Athletics Parking Services Bookstores (OSU-operated) Other Rentals Other Auxiliary Enterprises Service Centers |
Definition:
Other activities of the university (auxiliaries and service departments) which are in the university’s financial statements.
Examples:
| Program Codes: | 90001-93000 | Plant Construction/Improvement |
| 97000 | Renewal and Replacement |
Definition:
This category includes acquisition, construction, or renovation of University land or buildings.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 4/15/2013
Several offices are involved in Banner Chart of Accounts maintenance. Following is a quick list of the various first-contacts, based broadly on the particular element and type of funding:
Business Centers submit requests for unrestricted & specialty funds, organizations, major org (HR) designations, programs, and related index codes via the FOAPA Chart Element Request Form.
Standardized additions, changes and terminations will be processed by the Budget Office as quickly as possible and the initiating Business Center will be copied on the completed document. Non-standardized requests related mainly to new or rearranged organizations and new or altered operations will be directed to the FOAPA Committee for review. The FOAPA Committee is comprised of staff from Business Affairs and the Budget Office. The committee will approve, deny, and/or seek additional information as needed. Approved actions will be processed by the Budget Office and the Business Center will be copied on the completed (both approved and denied) document(s). If a request is denied, the Committee will provide the Business Center with feedback on the reason(s) and will provide alternate suggestions/options where applicable.
The Office of Post Award Administration (OPAA) establishes and maintains all restricted Funds, associated Index codes, and cost share funds. Grants, contracts and gifts are based on documentation provided by the sponsor or donor. Non-specific gifts may be established at the request (via FOAPA form or e-mail) of the Business Center, Dean, or Executive Administrator. Note: if a gift fund is needed for OSUF or ARF, the request must come from the respective foundation.
Campus Operations-Accounting coordinates the establishment and maintenance of all plant and long-term debt funds.
Account Codes are established and maintained by the Controller’s Division of the Oregon University System (OUS-CO). Requests for new or altered account codes should be directed to the Office of Business Affairs for review and vetting. Accepted requests will be addressed through the OUS Chart of Accounts Advisory Committee.
Activity Codes are almost exclusively at the discretion of Colleges and departments. To request Activity code additions, changes or terminations, use the Budget Office Online Activity Code Input System “OACIS.” This web application permits anyone with a valid OSU e-mail address to submit requests which route electronically to the appropriate Business Center for “Unit Chart” approval and then to the Budget Office for “Institutional Chart” approval and Banner update. The status of a request may be queried at any time via the OACIS search tool. Once a request has a status of “IC Approved” the action will have been completed in Banner and available in Data Warehouse the next business day. Questions about specific requests or the online system should be directed to the Budget Operations Manager in the Office of Budget and Fiscal Planning.
Location Codes are managed by Campus Operations-Space Planning.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 09/01/2010
Each document in Banner has an identifier. The number starts with a document code.
E = manual encumbrances
F = FUPLOAD from SIS/AR (postings on student accounts receivable and cash received at Cashiers)
I = invoice, including reimbursements through the payable system
J = journal vouchers
L = beginning budget entry
M = fixed asset adjustment entry
P = purchase orders
S = Student Accounts/Cashiers
V = FUPLOADS into FIS from other university systems or OUS
Z = Purchasing Card
Note: A FUPLOAD is a table where data from a subsidiary system is uploaded (“fed”) into FIS Banner.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 4/15/2013
Rule codes group similar transactions for internal posting and tell the computer how to process documents. The most frequently used are listed below. Each rule code begins with either a letter or a number.
|
1 = |
Budget Entry |
|
1BTE |
Operating Budget Adjustment (fund type 11) – Budget Office use only |
| 1BUE | Initial Budget (fund type 11) – Budget Office use only |
| 1%GF | Unit Budget Adutment (fund type 11, within the same fund and college) – BC has final approval |
| 1%GP | Unit Budget Adjustment (fund type 11, between general & special project funds, within the same college) – BC has final approval |
| 1%AS | Unit Budget Adjustment (fund types 12 through 29) – BC has final approval |
| 1PBA | Project Budget (fund types 3x and above) – OPAA has final approval |
|
2 = |
Encumbrances |
|
2ENC |
Original Encumbrance |
|
2LIQ |
Encumbrance Total Liquidation/Encumbrance Closed |
|
2LQP |
Encumbrance Part or Total Liquidation/Encumbrance Open |
|
3 = |
Journal Entry (See Ex003-22 Business Center – JV Rule Code Matrix for further info) |
|
5 = |
General Ledger |
|
5GLC |
General Ledger Conversion Rule |
|
6 = |
Automated FUPLOADS |
|
7 = |
Payroll Encumbrances and OPE |
|
8 = |
Accounts Receivable (cash) |
|
C = |
Cancel Checks |
|
CNNC |
Cancel check - C/M w/o encumbrance |
|
CNNI |
Cancel check - Invoice w/o encumbrance |
|
D = |
Depreciation |
|
E = |
Encumbrances |
|
E090 |
Year End Encumbrance Roll |
|
G = |
Grant/Cost Share |
|
GRCC |
Grant - Cost Share Charge |
|
GRCG |
Grant - Cost Share Grant |
|
GRIC |
Grant - Indirect Cost Charge |
|
GRIR |
Grant - Indirect Cost Recovery |
|
H = |
Payroll |
|
I = |
Invoices |
|
INNI |
Regular Invoice |
|
INEC |
Credit Memo with Encumbrance |
|
INEI |
Invoice with Encumbrance |
|
INEP |
Invoice with Encumbrance Charged PY |
|
INER |
Credit Memo with Encumbrance PY |
|
P = |
Purchase Orders |
|
PORD |
Establish Purchase Order |
|
PCRP |
Cancel Purchase Order in Prior Year |
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 11/10/2010
Go to the OSU Professional Development Central Registration Site for online training in Banner FIS Invoices.
Multiple vendor invoices can be paid with one Banner Direct Pay Invoice (“I” number) using FAAINVE. There is a $5,000 limit to the Banner “I” document. This option for payment of invoices is NOT to be used for Travel Reimbursements, Personal Reimbursements or Capital Equipment purchases. For more information, see the Invoices Section, FIS Fundamentals Reference Manual.
Payments to third parties require use of the Check Vendor Field. This allows the payment history to be attached to an individual/vendor that differs from the check recipient.
Examples include:
Online training in Banner FIS Invoices is available at the OSU Professional Development Central Registration Site.
Travel reimbursements are prepared using receipts and information provided by the traveler/employee. The travel reimbursement information is entered into TRES. Units should not enter the travel reimbursements into Banner, if there has been a travel advance. These are entered by the appropriate Business Center after calculation of repayment or clearing of the advance.
Final approval is in the Business Center.
Regardless of the funding source or basis of reimbursement, evidence of travel status must be provided. Evidence of travel status is normally in the form of lodging receipts; however, vehicle rental, local transportation, meal receipt, or other receipt showing the travel location may be used. OUS Meal & Incidental Expense (M&IE) and mileage per diems are used for all funds. OUS approved lodging per diem, in lieu of receipts, is a unit option. Some specific contracts or other awards require the submission of receipts. The Office of Post Award Administration (OPAA) will assist units in identifying the contract or other award by noting the requirement on the original Award Information Sheet. Units will be held responsible for receipts that are not submitted with reimbursements, or for reimbursements that were done using incorrect methods. A cost overrun to the unit will be prepared for any travel that is billed to the contractor and subsequently disallowed due to lack of receipts/documentation for the reimbursement.
Checks issued by the Business Affairs are automatically sent to the address listed on the check. This address is determined by the Vendor Payment “VP” sequence selected when inputting documents for payment. Off campus addressed checks are sent via the US Postal Service and are normally mailed on the date of issue. Checks showing on-campus addresses are sent via Campus Mail.
All checks have a stub attached which indicates the Check No., Vendor Reference No. (Invoice No.), Invoice Date, Banner “I” Document No., and Check Amount in US Currency. When payments are made to vendors and/or employees by ACH, check notification will be sent to the vendor or employee with payment detail.
Checks, including payment for more than one invoice, will have the information listed on the stub separately for each invoice.
Because of the volume of checks issued, the course of action described below has been established as a way of quickly identifying those checks that require special handling.
Check to Accompany and Check Pick-ups
Check to Accompany-CTA
This indicates that paperwork needs to be attached to the check before mailing. After “CTA” indicate the vendors invoice no. (if known), a department name, date, or other relevant description. (Example: CTA food sci 99).
Check Pick-ups/PU
This indicates that the Banner user (not the Vendor) would like to pick up the check, rather than having it mailed to the vendor address on the check. After ”PU” include the campus phone number (7XXXX) and as much of the person’s name, or initials as possible. This person will be called when the check has been cut. Checks with pick-up indicated will be logged. The recipient will be required to show picture identification, as well as, sign the Business Affairs check-log before the check can be released. At the time of notification it is acceptable to request the check(s) be sent via Campus Mail. A notation will be made in the log as to the person requesting the change and the campus address to which the check(s) have been sent.
Please be aware that when pick up is utilized, the person who entered this I-doc is responsible for receiving and disbursing the check to the Vendor named on check. Do not send the vendor to Business Affairs to inquire about the check. The vendor should contact the responsible unit directly, if there is a problem with the payment.
NOTE: US Postmaster checks must have Document Indicator = 1 selected for Pick Up.
If a vendor normally receives payments via ACH, they can have a manual check processed to override the ACH default payment.
There are times when an invoice must be paid in foreign currency. For payment over $100, the payment must be done by wire transfer, through Cashiers. Wire Transfer forms (pdf format) may be found through OSCAR. For invoices under $100, a Payment Request Form is completed and entered into Banner with a local bank as the check vendor, and the receiving party as the vendor. Indicate “PU” pickup in the vendor invoice field. The unit picks up the check issued by Business Affairs and takes it to the bank for purchase of a foreign draft.
The sub-grant or subcontract process is used when OSU passes through a portion of the sponsored award to another entity for the purpose of programmatic effort on the project. All the terms and conditions that are part of the primary award must be included in the sub-award document.
Use the invoice screen. Begin as you would for any payment document. When you come to the method of payment field, change from direct pay to General Encumbrance. This brings up the Encumbrance field and will allow the input of the encumbrance number E000XXXX. This is what ties the payment document to the general encumbrance. Proceed to process as any other payment document. The accounting information will default in so be sure to check the dollar amount and account codes. If more than one account code is associated with the encumbrance and you are only paying on one, be sure to enter a zero amount in the one not being used. All invoices must be tied to their encumbrance number or they will be disapproved. Sub-award encumbrances are setup, maintained, and liquidated only by the Office of Post Award Administration (OPAA).
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 06/19/2012
The purpose of a journal voucher (JV) is to process internal transactions and corrections between or within units at Oregon State University (OSU). JVs are also used for transactions between OSU units and other universities in the Oregon University System (OUS) or the Chancellor’s Office.
In order to produce meaningful financial reports, it is important that significant revenue and cost items are recognized during the month in which they occur and costs are reflected against the revenue-producing activity for which they were incurred. Therefore, journal vouchers should be processed in the month the activity happens.
3BCx (the rule code for each business center)
3JV1
3GNT
2ENC - Manual Encumbrance Establishment JV
2LIQ - Liquidate Remaining Encumbrances
2LQP - Partial Liquidation of Encumbrance
4ENC - Revenue/Expense JV with Encumbrance Liquidation
1xGF - Departmental Budget change (E&G only)
1PBB - Grant Budget Change (expenditure only)
Text is required on all Journal Vouchers. Text must contain sufficient information as to the purpose of the JV transaction, as well as, the name (first and last), and phone number of the person inputting the JV. No text or the lack of clear information will cause the JV to be disapproved. For corrections involving grants and contracts (3GNT rule code), specific detailed information is required. See Grant, Contract & Gift Accounting (GCG) Manual for these requirements.
Use the same rule code on all sequences of a Journal Voucher.
An Index must be entered whenever Operating Ledger revenue (0xxxx) or expense (1xxxx through 9xxxx) account codes are used. The Fund, ORG, and Program codes will automatically be populated when the Index is entered.
An Index must not be entered when General Ledger account codes Axxxx, Bxxxx, Exxxx, Fxxxx are used. In this case, enter only FUND, Account Code, and amount.
Use Debit or Credit in the indicated field, unless it is a budget JV. For budget JVs use + or -.
Explain in the Description field what the transaction is for. Do not simply enter "See Text." Details should be provided which fully explains the transaction. Use the Text block to included additional information.
If correcting a posted Banner document, enter the document number in the Document Reference field. Examples of the letter the document reference number will start with include:
| F | Student A/R and Cashier Operations | I | Invoices |
| J | Journal Vouchers |
JC | Telecommunications |
| P | Purchase Orders | VC | Chemistry Stores |
| VF | Facilities |
VP | Printing and Mailing |
| VM | Transportation Services (Motor Pool) | VV | Veterinary Medicine |
| Z | Purchasing Card Distributions |
The Document Reference field must be completed when the same account code is debited and credited, when redistributing amounts from one account code to another, and when adding or changing an activity code. If there is no Banner document reference number, the reason must be stated in the text of the JV.
For FUPLOADs, the document reference field is a unique number from the external system where the data is pulled. [For example, Cashiers (F-docs) use the deposit number from the Cashiering system, Conference Services will use the registration I.D. captured through their Event Registration system, etc.]
The Budget Period field is required if rule code/journal type begins with 1 (Budget JVs). The budget period field is 01 through 12. Do not complete the budget period field for other journal voucher types.
When preparing a JV involving meals or refreshments, supply the following information:
Example: 20 boxes of paper were purchased to receive a huge discount. The unit only needed 8 boxes. They “sell” (distribute) the cost of 12 boxes to the unit down the hall. The original purchase was made using 20101 Office supplies account code. Redistribution is made using the 20101 account code as both the debit and credit for 60% (12/20) of the original cost.
Year-End Processing
Internal Sales: FIS 200
Recharge Activities Policy: FIS 1403-01
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/22/2010
In the text include Name, Phone Number, and complete Justification for why the correction is necessary. The transactions should be corrected document-by-document, line-item by line-item, referencing the original banner document number.
Corrections should be completed within 90 days of the original charge and in the current fiscal year. After 90 days, a detailed explanation is needed to state the reason the Journal Voucher was not done in a timely manner.
Salary/payroll transfers or corrections cannot be done on a Journal Voucher. These must be made through the HRIS module.
When correcting charges involving grants, contracts, gift or foundation funds, use JV Rule Code 3GNT (see the Grant, Contract, Gift Accounting (GCG) Policy & Procedure Manual for specific instructions). To the maximum extent possible, cost transfers should be made within 90 days of the original charge. When the cost transfer is greater than 90 days old, request approval from the Office of Post Award Administration (OPAA). Approval can be requested by including additional text with the appropriate justification to FOATEXT in your Banner journal voucher entry form.
When moving costs to or from a grant fund be specific in the text of the journal voucher. Correction of errors – explain how the error occurred. When closely related work is supported by more than one funding source, a cost change may be made between those indexes provided it is a proper charge, the correction is timely and is supported by an explanation that it is the same project with the same principal investigator. If you have been notified by the Office of Post Award Administration (OPAA) that the cost is unallowable on the grant and must be paid from state funds, indicate this in the text.
GRA/GTA Fee Remission (1095x) changes can not be completed by use of a Journal Voucher. All GRA/GTA Fee Remission transactions, including subsequent redistributions because of salary allocation changes, are required to go through Banner HRIS processes. Contact the appropriate Business Center.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 6/19/2012
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 06/19/2012
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 09/01/2010
Income account codes may only be used on journal vouchers when:
Do not use 79xxx or 09xxx account codes for these transactions.
Example: When paying the conference fee for a university employee attending a conference that is financially managed in a 9xxxx Agency Fund, there would be a debit to 28601 Conference Registration on the department index and a credit to 06403 Conference Income on the Agency index/fund.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 06/19/2012
An Inter-institutional journal voucher reflects a transaction between an institution within the OUS system. This may be a transaction between the Chancellor's Office and OSU, or between OSU and another OUS institution. These IIJVs are processed centrally by Business Affairs upon receipt of a completed Inter-Institutional Journal Voucher form.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 5/09/2013
Transfer Account Codes information is now located at FIS 902
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 12/22/2010
Final approval authority and responsibility rests with the Business Centers for invoice amounts up to $24,999.99. Business Affairs is the final approval for all invoices for which departmental final approval authorization has not been previously delegated. Upon final approval in FIS Banner, by either the delegated Business Center or Business Affairs, payment will be issued to the vendor for goods and services received.
To approve documents, go to FOAUAPP in FIS Banner or go to Banner Self Service via OSU Online Services. The following document types will be shown:
All Purchase Orders and FIS Banner Invoices require approval. Separation of duties protects the university and the employee. There are three different duties when approvals are made in the process of paying a vendor or reimbursing an employee. These activities must be by at least two different people. The functions of inputting the document into FIS Banner and Approving payments MUST NOT be performed by the same person.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/21/2011
When a capital asset is paid for in Banner using commodity level accounting and 40xxx account code, inventory information must be entered into the text screen. The following information must be included:
Fixed Asset invoices are routed to Property Administration for approval. For more information, see the Property Management (PRO) Policies & Procedures manual.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/21/2011
Additional processing guidelines must be followed for large vendor payments. Attention to detail is of paramount importance when verifying that the item(s) and amount(s) invoiced by the vendor correspond precisely to the purchase order or contract.
Approvals consist of verification that accurate documentation is in place in Nolij, the procurement was appropriate, was conducted in a manner consistent with applicable regulations, and was within delegated authority. Approval may be granted by the following individuals at the noted dollar thresholds.
If the payment is sent via wire transfer, all steps below must be followed with the exception of FIS Banner approvals. Wire transfers to do not route through approval queues in Banner so the appropriate approval documentation must be submitted with the Wire Transfer Request Form.
| Dollar Threshold | Required Process and Approving Officials |
|---|---|
| $25,000 and greater | PO approved by Procurement and Contract Services Analyst per PaCS 303 |
| $300,000 and Greater | Above requirement plus Banner approval by Business Affairs |
| $500,000 - $999,999.99 |
Above requirements plus written approval from Procurement and Contract Services Manager or Director, Business Services |
| $1,000,000 and Above |
Above requirements plus written approval from Director, Business Affairs or Assistant Director of Accounting/Finance and Vice President of Finance and Administration or Director of Administrative Services and President, Provost/Exec. VP or Vice Provost. |
1. Submit an email to PaCS at pacs@oregonstate.edu requesting invoice approval and completion. Reference the Banner Invoice document number, provide supporting documentation or information for verification that the appropriate procurement method has taken place or that an existing contract is in place, and provide the names of the individuals who reviewed the purchase order or contract for adherence to the terms and provided budgetary approval. This explanation must also be included in the Banner Invoice document text.
2. The required approving official will review the invoice and documentation in order to make an approval determination. If the purchase or contract is determined to be unauthorized, the process for rectification or ratification of the unauthorized procurement will be followed. See PaCs 203 Unauthorized Procurements or Contracts.
3. Approvals for invoice amounts between $500,000 and $999,999.99 must be provided to Business Affairs in writing by the required approving officials indicated above.
4. Once payments exceeding $500,000 are approved, Business Services staff referenced above will provide their written approval.
5. Approvals for invoice amounts equal to or greater than $1,000,000 must be provided by the required approving officials indicated above on a “Payment in Excess of One Million Dollars” form.
6. Once approved by the required authorized approver, PaCS will complete the invoice in Banner.
Note: On all invoices representing construction projects, 5% of the Current Payment Due must be “set aside” for retainage.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 08/31/2011
All budget change requests between units and/or between funds (those that cannot be completed using departmental 1xxx rule codes must be submitted to the Office of Budget and Fiscal Planning for approval at fiscal year-end.
International travel on grant funds must be authorized in advance by the Office of Post Award Administration (OPAA).
Family member(s) travel, as part of the employee recruitment process, must be approved in advance by the appropriate Budget Authority and will be taxable to the candidate. Costs paid for family member(s) should be paid by the candidate and reimbursed either by the payroll process as a taxable benefit, after the individual is on payroll or, if the individual is not hired, reimbursed and then included on a year-end 1099 form to the individual. If the costs cannot be paid by the candidate, the appropriate Business Center will be responsible for tracking the expenses and working with Financial Accounting & Analysis (FA&A) or Central Payroll to ensure that those costs are reflected as a taxable benefit or payment to the candidate.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/22/2010
If the invoice or PO has an "A" next to it, it has final approval. A status of "O" means the document is open or incomplete. A status of "C" means the document is complete, no changes allowed. A status of “X” means the document is cancelled.
Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 12/22/2010
The Document Approval History form lists the Originating User and Approver(s) for documents that have completed all or a portion of the approval process. Disapproval history is also included. Use Banner forms FOIAPHT or FOIAPPH or Transaction and Document Look-Up through Banner Self Service.