COA Mapping Questions

1. Do inactive RIAS Fund Sources or Banner Indices need to be mapped to the new Chart of Accounts?

2. What determines whether a group is considered an Organization or a Business Line?

3. Does each RIAS Fund Source and Banner Index have to be mapped to a Division and Organization segment value?

4. When completing the mapping templates should the segment value names be included?

5. What Fund Type segment value should be used for mapping sub awards?

6. What Fund Type segment value should be used for mapping a ReCharge Center?

7. How will startup funds, plant, grants, endowments and gifts be mapped?

8. What is the difference between the Account segment and the Business Line segment?

9. Can one Organization segment value be mapped to multiple divisions?


COA Mapping Questions

1. Do inactive RIAS Fund Sources or Banner Indices need to be mapped to the new Chart of Accounts?

No, provided the fund source or index had no current year activity. If, however, the fund source or index had current year activity, regardless if the fund source or index had already been end dated and/or inactivated, please map it to the new Chart of Accounts. All inactive RIAS Fund Sources need to be end dated. Any active Banner Index with no activity must be inactivated. Please coordinate with the respective accounting administrator.

Back to Top

2. What determines whether a group is considered an Organization or a Business Line?

If the group contains three or more people with dedicated space then it is considered an Organization. If the organization has embedded Finance, Accounting, Payroll, Human Resources, Information Technology, Marketing or Communications functions, use the Business Line to capture those costs and use the Organization to capture the primary function of the group.

Back to Top

3. Does each active RIAS Fund Source and Banner Index have to be mapped to a Division and Organization segment value?

Yes. Each active RIAS Fund Source and Banner Index needs to be mapped to both a Division and Organization segment value.

Back to Top

4. When completing the mapping templates should the segment value names be included?

The COA team will be validating your proposed mapping based on the segment value names, therefore always include the value names on the mapping templates.

Back to Top

5. What Fund Type segment value should be used for mapping sub awards?

Sub Awards should be mapped based on who gave Rutgers University the grant/contract, not the pass through funding source. Here are various examples:

  1. A sub award from Pennsylvania State University should be mapped to the Fund Type segment value Institutions of Higher Educations Grants and Contracts. Only sub awards that Rutgers University receives directly from the federal government should be mapped to the Fund Type segment value Federal Grants and Contracts.
  2. An internal RU unit, as an example, CINJ gets a federal grant, part of which passes to another internal unit Human Genetics, should be mapped to the  original fund type. In this example it would be be Federal Grant & Contract.
  3. Everything going through the RU Foundation should not be coded to Foundational Grants & Contracts. Only funding from true foundations such as Sloan foundation and RWJ foundation should be coded here. If the money is going through the RU Foundation, but it is an association or other private funding, it should be mapped to that funding type.

Back to Top

6. What Fund Type segment value should be used for mapping a ReCharge Center?

ReCharge Centers should be mapped to the Fund Type segment value of Unrestricted, Operating or Auxiliary to show where the expense is ultimately charged.

Back to Top

7. How will startup funds, plant, grants, endowments and gifts be mapped?

Fund Sources for startup funds, plant, grants, endowments and gifts will be captured in the Projects Module rather than mapped as a value in the new COA. The university plans to implement the Projects Module at the same time it implements a new General Ledger.

Back to Top

8. What is the difference between the Account segment and the Business Line segment?

The Account segment is similar to our current Natural Account and represents what the nature of the expense or revenue. The Business Line segment represents the function or mission of the university.The Business Line captures what is being fulfilled or supported by the expense.

Proposed Mapping

Organization Business Line
Undergraduate Admissions Advertising
Undergraduate Admissions

Postage

Recommended Mapping

Organization Business Line Account
Undergraduate Admissions G&A Communications & Media Advertising
Undergraduate Admissions

G&A Communications & Media

Postage

Back to Top

9. Can one Organization segment value be mapped to multiple divisions?

No. Although a Division segment value can have multiple organizations, an Organization segment value can only be mapped to one Division.

Back to Top