1100 Banner Processes

1101 FOAPAL Elements

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.

  • All cash deposited in E&G Funds is to carry an income Account Code (0xxxx) unless the deposit is a true refund of a previously expensed item. See definition of Reduction of Expense. Cash income is budgeted, and the authority to spend the cash will be in the expenditure budget. If actual cash deposits exceed the revenue budget, the expenditure budget may be increased by the Office of Budgets and Fiscal Planning. Without this expenditure budget increase, the over realized revenue could not be spent. Cash received as a gift is not to be deposited in E&G funds; see FIS 102-05: Gift Income. Income from service and testing functions should be recorded in 05XXXX Designated Operations funds.
  • Non cash revenue (Service Credits – Account Code 79xxx) is a means to shift expenditures that decrease a Fund’s unexpended budget balance to other Fund(s) that benefited from the expenditures. The Service Credit is used instead of transferring specific expenditures. The opposite entry on the Journal Voucher is an expense Account Code.

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.

  • These Funds are not in the University’s budget process and are required to maintain a positive fund balance.
  • A negative Fund Balance is to be funded by a payment from the college or unit responsible for the Designated Operating Fund.
  • Because these Funds are not a part of State appropriations, they are required to pay their share of the operation of the State of Oregon and administrative support provided them by the university.
  • The activities carried on in the Designated Operating Funds may also be carried on within the E&G Funds, but funded by budget rather than outside revenue.

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.

  • Service Departments must comply with the University’s Service Department Policy. If compliance is not possible, the Service Department will be absorbed by their college or reclassified as a Designated Operating Fund. See FIS 1403-04: Service Center Operations for more information.
  • Because Service Departments are passing on costs to their University customers, their Journal Voucher revenue is recorded with account codes 09xxx. Cash deposits from external customers will use the 0xxxx Income Account Codes.

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.

  • Earnings on the endowment funds are recorded in Gift funds. No expenditures are to take place in the endowment fund itself.

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.

1101-01 Program Codes

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.

  1. Instruction and Departmental Research
  2. Sponsored Instruction and Training
  3. Academic Support
  4. Institutional Support
  5. Libraries
  6. Student Services
  7. Operations and Maintenance of Physical Plant
  8. Sponsored Research
  9. Other Sponsored Activities
  10. Public Service
  11. Other Institutional Activities
  12. Plant Funds

 

1. Instruction and Departmental Research

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:

  • Salaries, wages and related benefits of faculty and classified staff associated with course development, direct classroom and other teaching activities, or that are an integral part of departmental research. Many deans and department chairs also teach classes.  Their salary would be split between instruction and departmental administration in accordance with the percent of time spent on each function.
  • Graduate Teaching Assistantships (GTAs) - both salary and tuition remission
  • Materials, such as lab supplies used directly in teaching a lab
  • Costs of equipment and equipment maintenance used for the classroom or training activity
  • Publication printing costs associated with the teaching activity
  • Travel directly related to Instruction or Departmental Research
  • Direct materials and supplies used for Instruction or Departmental Research
  • Recharges from service units that support Instruction or Departmental Research, such as Printing and Mailing

2. Sponsored Instruction and Training

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.

3. Academic Support

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:

  • Faculty and classified salaries and benefits (Dean, Department Head, Administrative Assistant, Accountant, Business Manager, Office Assistant)
  • Personnel activities such as search committees, promotion committee, human resources document processing
  • Other committee meetings such as University Safety Committee, Commencement Committee, etc.
  • Training and travel which benefit common or joint departmental activities. Includes planning, reservations, preparing travel and reimbursement documents
  • Administrative support including correspondence, filing, calendar coordination, telephone coordination, and office management
  • Time card processing, time entry, review and analysis of payroll expenditures and labor distributions
  • Processing accounting transactions, journal vouchers, vendor payments, and reimbursements
  • Office supplies, postage, telephone costs and memberships.
  • Duties related to building managers and facility coordination
  • Installation and maintenance of computer hardware, including all peripherals, network administration and related support, and installation and maintenance of computer software and custom programming of software applications
  • Costs associated with a departmental library that is not a part of the University library.

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.

4. Institutional Support

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.

5. Libraries

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:

  • Salaries and benefits related to the administration of the library
  • Purchase of books and periodicals
  • Travel & other costs related to the administration of the library
  • Book repairs and book restorations
  • Electronic materials and services

6. Student Services

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.

7. Operations and Maintenance of Physical Plant

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:

  • Custodial and utility services
  • Grounds maintenance
  • Repairs, ordinary maintenance, and operation of buildings and other plant facilities that are basic features of the facility, i.e. toilet rooms that are required regardless of the use of the facility, and other common areas.  This also includes general-purpose classrooms, which are defined as classrooms that are maintained by the general fund and scheduled through the Schedule Desk for any type of class instruction.  Buildings owned by auxiliaries, such as Housing, fund their own operations and maintenance. Other building maintenance and repairs should be charged to the appropriate program code relating to the specific project or activity
  • Earthquake and disaster preparedness
  • Environmental safety
  • Biological waste disposal
  • Property, liability and all other insurance relating to property, space and capital leasing
  • Facility planning and management
  • Campus Freight which provides shipping and receiving assistance for large/heavy freight on campus is located within Business Services.
  • Planning for new space or planning and/or supervision of renovation projects
  • Annual space and equipment inventories

8. Sponsored Research

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:

  • Academic and classified staff salaries and benefits
  • Graduate Assistantships (GRA), including salary, OPE, tuition remission
  • Travel directly related to the research
  • Direct materials and supplies
  • Publication costs
  • Recharges from service units, such as Printing and Mailing, for costs associated with Sponsored Research
  • Repair and maintenance costs of equipment used exclusively for the activity

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.

9. Other Sponsored Activities

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:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Publication costs

10. Public Service

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.

11. Other Institutional Activities

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:

  • Academic and classified staff salaries and benefits
  • Travel directly related to the activity
  • Direct materials and supplies
  • Computer costs and services used for the activity
  • Publications
  • Repair and maintenance costs of equipment used exclusively for the activity

12. Plant Funds

Program Codes: 90001-93000 Plant Construction/Improvement
  97000 Renewal and Replacement

Definition:
This category includes acquisition, construction, or renovation of University land or buildings.

Related FAQs

1102 How to Request Banner Chart of Accounts (FOAPAL) Elements

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:

  • Fund Type 1x, 2x, 4x through 6x, and 9x and associated Index – Budget & Fiscal Planning Office
  • Fund Type 3x and associated Index – Office of Post Award Administration (OPAA)
  • Fund Type 8x and associated Index – Campus Operations-Accounting
  • Fund Type 11 (cost share only) – Office of Post Award Administration (OPAA)
  • Organization Codes – Budget & Fiscal Planning Office
    • Including HR Major Organization Codes – Budget & Fiscal Planning Office
  • Account Codes – Business Affairs
  • Program Codes – Budget & Fiscal Planning Office
  • Activity Codes – Budget & Fiscal Planning Office (web-based “OACIS” system)
  • Location Codes – Campus Operations-Space Planning Office

For Organizations, Programs, unrestricted and specialty Funds (types 1x, 2x, 4x-6x, and 9x) and associated Index codes:

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.

For Restricted Funds (type 3x) with associated Index codes and cost share funds:

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.

For Plant and Debt Retirement Funds (type 8x) and associated Index codes:

Campus Operations-Accounting coordinates the establishment and maintenance of all plant and long-term debt funds.

For Account Codes:

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.

For Activity Codes:

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.

For Location Codes:

Location Codes are managed by Campus Operations-Space Planning.

1103 Document Codes

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.

1104 Rule Codes

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 8/15/2013

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) where award is being increased or decreased – OPAA has final approval

1PBB  Rebudget within the same index/fund. Most commonly used by BCs. OPAA has final approval.

1PBC  Closeout when budget is reduced to close. OPAA has final approval.

1PBD  Initial budget on all new awards (this does not include pending budgets). OPAA has final approval.

1PBE  Other Budget not counted as an actual award (i.e. pending indexes). 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

1105 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 03/31/2006
Revised: 11/10/2010

 

1106 Invoices

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 1/10/2013

  • 1106-01 How to Locate Vendor Numbers in FIS
  • 1106-02 Payment of Multiple Invoices from same Vendor
  • 1106-03 Paying Using a Statement
  • 1106-04 Payment When Check Disbursed to Other Than Vendor
  • 1106-05 Payment of Travel Reimbursements
  • 1106-06 Payments Issued by Business Affairs
  • 1106-07 Special Check Handling
  • 1106-08 Payment if Foreign Currency
  • 1106-09 Payments for Grant and Contract Sub-Award Invoices with Encumbrances

1106-01 How to Locate Vendor Numbers in FIS

Go to the OSU Professional Development Central Registration Site for online training in Banner FIS Invoices.

Top

1106-02 Payment of Multiple Invoices From the Same Vendor

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.

  • The Banner invoice date on the first FAAINVE screen will be today’s date. The individual invoice dates will be on the FACICON (VIC-Vendor Invoice Consolidation) screen.
  • All invoices need to be stapled in the order input on the Multi-Invoice FACICON (VIC) screen when forwarding the paper to the appropriate Business Center. The following approval information is required on the multiple-invoice batch:
  1.  
    1. “I” number, unit approval, Index and Account Code are required on the stamp.
    2. If the entire “I” document payment uses the same Index and Account Code, no further information is required.
    3. If vendor invoices are paid with a different Index and/or Account Code, it is required that the Index and Account Code be written on each invoice.

Top

1106-03 Paying Using a Statement

  • Enter the OSU account number exactly as provided by the vendor and include month/year in the vendor invoice number field (ie 123Sample1210).
  • Only current charges may be paid. If not paying all current charges, a Notice of Invoice Change must be submitted with your document as a CTA.
  • Attach invoices to statement and submit to the appropriate Business Center for processing/scanning.

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1106-04 Payment when Check Disbursed to Other than Vendor

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:

  • STUDENT FELLOWSHIP EXPENDITURES – using the check vendor field allows tracking of expenditures on fellowship funds.
  • LIEN/LEVY PAYMENTS – used only after instructed to do so from Business Affairs, appropriate documents are required.
  • Employee reimbursements for out-of-pocket service or equipment expenses – the practice of Employees paying for services or equipment is discouraged per OUS Policy. When a purchase of this type takes place usage of the check vendor field allows the history to be attached to the vendor rather than the OSU employee.

Online training in Banner FIS Invoices is available at the OSU Professional Development Central Registration Site.

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1106-05 Payment of Travel Reimbursements

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.

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1106-06 Payments Issued by Business Affairs

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.

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1106-07 Special Check Handling Information

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

  • Change the Document Indicator from "M" (many) to "1" (one). This does not allow other invoices to be included on the check and causes the check to be placed at the beginning of the check-run.
  • As a way of indicating that the check should be pulled from the check-run, use "CTA" or "PU" in the Vendor Invoice No. field as described below:

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).

  • Scan the original document into Nolij.
  • A copy will be mailed with the check.

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. 

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1106-08 Payment in Foreign Currency

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.

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1106-09 Payment of Grants and Contracts Sub-Award Invoices with Encumbrance

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).

1107 Journal Vouchers

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 07/26/2013

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.

  • JV’s involving only OSU Departments are created on form FGAJVCD in FIS Banner.
  • Inter-Institutional JV’s are processed centrally through Business Affairs upon submittal of the approved Inter-Institutional Transaction JV (IIJV) form found on the OSCAR website.
  • Budget JVs are used to move or transfer budget amounts between indexes or budget line items. These JV’s are initiated by an individual college or unit, the Office of Budgets and Fiscal Planning, or the Office of Post Award Administration (OPAA). Budget changes can only be made between indexes/funds within the same Fund Type.
  • Manual encumbrance JVs reserve a future budgetary expense or clear encumbrance balances which did not liquidate in the payment process.
  • Some "journal vouchers" are completed by an automated upload process and are not individually entered in Banner.

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.

Primary JV rule codes

3BCx (the rule code for each business center)

  • Original transactions between one unit and another such as testing services
  • Distribution of unit copy machine costs
  • Correction or addition of Activity Codes
  • Correction of other FOAPAL elements (index or account code)
  • Entries are limited to the following Account Codes:  09xxx, 2xxxx, 3xxxx, 79xxx

3JV1

  • General Ledger “A” asset and “B” liability account transactions
  • Transactions involving 01xxx – 08xxx revenue (F document reference is required)
  • Transactions involving 4xxxx capital equipment and construction account codes – except for if on grant/contract funds, which should use 3GNT
  • Transfers (9xxxx account codes) between funds
  • General Ledger “E” and “F” fund additions/deduction transactions

3GNT

  • Corrections to or from grant/contract funds
  • Distinguishing grant funds:  Index and Fund both begin with a letter

Commonly Used Rule Codes (Journal Types): 

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)

Processing Rules:

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/or when adding or changing an activity code.  The reference must be a Banner document number and be the last I-doc or JV number for the transaction. 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.

Some Journal Voucher Dos and Don'ts

When preparing a JV involving meals or refreshments, supply the following information:

  1. Who - Approximate number of people attending and who approved the purchase
  2. What - Purchased or payment for
  3. When - Date of the meeting
  4. Where - Location of the meeting
  5. Why - Purpose of the meeting
  • Payroll transfers cannot be done on a journal voucher. This includes GRA/GTA Insurance and Recruitment & Retention payments. These transactions must be processed through Payroll by use of a Labor Distribution Form.
  • Donations and contributions cannot be made from institutional funds. These include donations to the OSU Scholarship funds. JV’s indicating donations will be disapproved.
  • Parking fines and book fines may not be paid from institutional funds. This includes parking fines assigned to state vehicles. Also, parking permits for individual employees whose duty station is OSU Corvallis campus may not be paid from institutional funds. JV’s for these will be disapproved.
  • When distributing a cost from one index to another, the debit and credit account code must be the same and equal the account code on the original payment. Document reference is the “I” document of the original invoice. Also, indicate in Text that this is a distribution of an original cost.

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.

  • OSU units with E&G, AES, FRL, or Extension funds use 79xxx Internal Sales Reimbursements account codes as the credit when recharging costs to different indexes within OSU for established processes or services. Example: distribution of monthly copy charges to various departmental indexes – use account code 79107 as the credit and 24602 as the debit or charge.  Internal sales credits are not allowed on grant/contract, gift, endowment/endowment-match, E&G special project, or OSU Foundation/Ag Research Foundation pass-through funds. The JV should be completed by the charging department or unit, not the receiving department.
  • In most cases, internal sales of self-support units/fund (Designated Operations, Service Centers, or Auxiliary Enterprises use 09xxx account codes as the credit on JVs When both sides of the transaction are Auxiliary funds use 79xxx as the account code for the credit. The JV should be completed by the charging unit, not the unit receiving the goods or services.
  • When moving revenue (0xxxx account codes) the “F” document code must be given. This shows that the dollars came from an outside source. It is not allowed to change an income/revenue account code to an expense account code.

Additional references

Year-End Processing
Internal Sales: FIS 200
Recharge Activities Policy: FIS 1403-01

1107-01 Doing a Correction

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.

1107-02 Vacant

1107-03 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 6/19/2012

1107-04 Vacant

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 06/19/2012

1107-05 Income Account Codes on Journal Vouchers

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:

  • Referencing “F” document numbers and correcting the cash deposit Index or Account Code
    Or
  • Creating an internal transaction with the credit (income) going to an Agency fund 9xxxxx. Agency funds are not part of the University Financial Statement so they are considered an “outside” entity. Use an 06xxx or 08xxx account code for these transactions

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.

1107-06 Inter-Institutional Journal Vouchers (IIJV)

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.

1107-07: Vacant

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

 

1107-08: Approving Journal Vouchers

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 12/22/2010

How to review a completed JV

  • Date?  Is it within the current month?
  • Text?  Is there an explanation of the transaction, including units & unit fee for internal fee charges?  Is the User name (first and last) with phone number included?
  • Are description fields complete with information that assists in determining correct account code?  If an acronym is used and it is not common, ask what it means and ask that it be explained in Text.  For service or testing, is specific information provided including who ordered the test and fee/amount per test.
  • Is this a correction?   If yes, are “Doc Ref” fields completed?
  • Is this a current fiscal year transaction?    Prior-year transactions should not be approved – check with Business Affairs. Use Data Warehouse or Banner “direct access” to FGIDOCR or FOIDOCH to check out Doc Ref number, if transaction is not completely clear.
  • Is the correct rule code used?  Does it involve correction to a grant? If so, use 3GNT rule code.
  • Are account codes correct?   Are Debits and Credits correct?
  • Check all sequences.  First 6 may be fine, but number 7 may have an error.
  • Is transaction appropriate for funding source?   Program code?  Ok for OSU funding?

How to request corrections

  • If more Text is needed, contact input person to add information using FOATEXT screen.  Do not approve until this is done.  Put the JV on “HOLD”.  This is done by adding text. Say why the JV is on HOLD, your name, your number, and date.  Use text seq numbers 01-09 so the HOLD will appear at the top of the text screen after saved.  To take HOLD off, remove text on that seq, renumber seq to appear at bottom of text screen and save. **Line sequences can only be changed through FOATEXT in Banner – cannot renumber seqs in Self Service.
  • If wrong account code, disapprove.  In disapproval, request “Seq #” change account code to xxxxx.
  • If JV involves more than inputting unit, disapprove with message “see Email”.  Then send Email to all units affected.
  • If wrong rule code, disapprove with message to change rule code to xxxx rule code on all sequences.

Important Reminders

  • Never approve a JV you have entered.  [separation of duties]
  • Never approve a JV if in doubt or questionable – Don’t hesitate to call Business Affairs.
  • Never approve a JV that effects a change from income to expense or vice versa.
  • If noticing a problem concerning inappropriate use of VISA (including a taxable 24xxx acct code – service activity), notify Rose Hamilton in Business Affairs.
  • BE EXTRA DILIGENT AT YEAR-END.   
  • Be extra diligent at the beginning of a new fiscal year. Prior year transactions are not acceptable.

1108 Approval Routing

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 4/15/2013

All Purchase Orders (POs), FIS Banner Invoices, and Journal Vouchers (JVs) require approval. Separation of duties between document input and document approval protects the University and the employee. There are three different steps to the input and approval process:

  • Payment authorization on the vendor invoice itself - indicates that the item or service was received and used for University Business
  • Inputting the document into FIS Banner
  • Payment approval through FIS Banner

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. In no instance should a staff member who is an invoice payee be involved in the processing (entering or approving) of that document.

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:

  • Invoices (includes Credit Memos)
  • Journal Vouchers
  • Purchase Orders

Approval routing is based on organizational hierarchy, fund hierarchy, and/or account code.

Final approval authority and responsibility rests with the Business Centers for most invoice amounts up to $99,999.99 depending upon the respective account code. 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.

1108-01 Invoices for Fixed Assets

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:

  • Preferred asset description, beginning with a common noun, and including key information about internal components or functions.
  • Responsible organization - the organization number used to group a unit's assets together for inventory
  • Received date
  • In use date
  • Location (Building/Room number)
  • Title-to code: who owns the asset and its insurance status
  • Acquisition Code
  • Manufacturer
  • Model Number
  • Serial Number
  • Manufacturer’s stock number
  • Condition Code
  • Functional Use Code
  • Sponsor's grant or contract number (if purchased on grant/contract funds)
  • Responsible person(full name and ID number)
  • Note any important additional information, such as whether or not this is a trade-in or upgrade
  • Name and Phone Number of person to contact about the invoice/asset

Fixed Asset invoices are routed to Property Administration for approval. For more information, see the Property Management (PRO) Policies & Procedures manual.

 

1108-02 Processing Large Payments to Vendors

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 7/03/2014

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, that a contract or Purchase Order was completed, that the payment is in accordance with the payment terms of the contract, and that the payment has programmatic approval.

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.

Approval must be granted by the following officials at the noted dollar thresholds.

Dollar Threshold Required Process and Approving Officials
$25,000 and greater

For payments pertaining to the purchase of goods or services:

Banner invoice completion by a Procurement, Contract, and Materials Management  Analyst or Officer per PaCS 304-001 Invoice Completion and Approval.

For payments pertaining to Capital Planning and Development for procurement of BOLI PWR applicable services:

Banner invoice completion by a Capital Planning and Development staff member.

$300,000 and greater Above requirement plus Banner approval by Business Affairs
$1,000,000 and greater

Above requirements plus written approval confirming payment is in accordance with the payment terms of the Purchase Order or contract from the following individuals:

Capital Planning and Development (CPD) Projects
CPD Financial Services Associate Director or
CPD Financial Services Fiscal Coordinator 2

Procurement of Goods and/or Services
Chief Procurement Officer or
Procurement Manager or
Strategic Procurement Manager

$5,000,000 and greater Above requirements plus written programmatic approval from the Vice President for Finance and Administration or Provost

PROCEDURE:

1.       E-Mail to appropriate Department:

Procurement of Goods and/or Services - Submit an email to PCMM at pacs@oregonstate.edu requesting invoice approval and completion related to the procurement of goods or services. 

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 payment for adherence to the contract 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 for goods or services procurement or BOLI PWR procurement 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.       Once approved by the required authorized approver, PCMM or Capital Planning and Development staff member will complete the invoice in Banner as applicable.

4.       After all written approvals are received and the Banner invoice is completed, Business Affairs will finalize the payment process

1109 Special Approvals

Fiscal Operations Manual
Section 1100: Banner Processes
Effective: 01/01/2003
Revised: 08/31/2011

1109-01 Year End Budget Journal Vouchers

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.

1109-02 Travel Approvals (paper)

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.

1110 Document Status

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.

1111 Document Approval History

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.