1302 PR.04 Requesting New/Modified Charging Linkages

Revision Date: 
July 30, 2013

1  Introduction to Charging Linkages

1a.  Overview of Linkages

This procedure assumes an understanding of the Chart of Accounts and of projects, awards and organizations as implemented at the University. For more information refer to the COA Handbook and Procedure 1302 PR.01, Overview of Projects and Awards.

What is a linkage?

A linkage is a system connection between two chart of accounts segments.  All charging instructions require there to be a valid relationship between the components of the segments (Project, Task, Award, Expenditure Type and Organization à PTAEO).  There are two primary charging linkages:

  • Project to Award - the means by which an award (source of funds) is made available to fund a project
  • Project to Organization – the means of allowing an organization to charge the project

In order to record transactions, a project must have a valid charging link to at least one award and organization.  Without this linkage, the PTAEO is invalid and cannot be charged.

When should a new charging linkage be created?

Linkage of a project to an award and organization may be requested at the time the project is set up, or at a later date.  This document covers linkages to projects that already exist.  To request a new project with linkages to awards and organizations to begin recording transactions, see procedure 1302 PR.02.

Examples of new linkages for existing projects include:

  • A new award or org has been created and needs to be linked to a project in order to provide funding for activities.
  • A project requires an additional source of funding to continue its activities. 
  • A research project has expanded and will be funded by two gifts.  The award for gift “A” is already linked to the project.  Gift “B” is new; when the new award is established it can be linked to the existing project.
  • A decision is made that an endowment will begin to fund another activity, and it is necessary that the old and new activity be tracked or monitored separately.
  • It is important to understand the total costs of an activity across the University.  One project or activity will link with two or more orgs.

Certain projects may be used across one or more Departments or Divisions (or the full University).  Please consult COA if you believe that your project requires a broad organizational linkage of this kind.

What is the result of requesting creation of a linkage?

Requesting a new linkage will provide the data necessary to create a new PTAO combination.

  • A single project can be linked to more than one award for its funds. A single award can provide funding for more than one project.
  • Until a linkage is established, the project cannot record any expenses.
  • If an existing project is modified at a later date or an award ends, it may also be necessary to request an additional linkage between the project and one or more awards and or organizations.
  • You may also use the linkage request form to change the linkage end date of an existing project - award linkage or a project – organization linkage.
  •  Note: Awards do not link to organizations.  The PTAEO structure is project centered – awards and orgs are linked to projects.

 

What does it mean to “end” a linkage?

Ending a charging linkage prevents future charges to a specific project/award or project/organization combination. This is also known as “end dating” and occurs when there is no longer a business or accounting reason to use a project/award or project/org combination. The departmental requestor selects an end date for the linkage – typically a month-end.

When does a charging linkage end?

A charging linkage is no longer valid when one or more of the following occurs:

  • The project is closed
  • The award is closed
  • The project/award or project/org linkage is end-dated
  • In limited circumstances when an org moves in the organizational hierarchy (If a project has a charging link to a department and one leaf-level organization moves out of the department, that leaf-level org will no longer be able to charge the project.)

You will need to end a linkage if:

  • The award is no longer used to fund the linked project
  • The organization should no longer charge the project and/or award.

 

1b.  Overview of the Request Process

Who requests a new/modified charging linkage?

Any person authorized by a department can request a new or modified charging linkage.

How do I submit a request?

Request forms should be sent by email to coa@yale.edu.

Does the request need to be reviewed in my department?

Yes – all request forms require departmental review and approval prior to submission to COA.  Please note that the requestor and department approver must be different people.  The department approver must have authority over the organization listed as the project “owner”.  Approval can be indicated in one of three ways:

  • Approver sends the request to coa@yale.edu,
  • Approver is carbon copied on the request submission, or
  • Approver’s authorization is included in the request’s email string.

Receive notification of approval or rejection

When a decision has been made on the request for a new linkage you will be notified:

If…

Then…

The request is approved

  • The Project Processor will notify you of the new linkage 
  • You can now use this PTAEO to record expense transactions.

The request is rejected

  • Chart of Accounts will notify you of a question about or problem with your request.
  • Provide the requested clarification, or revise and resubmit your request.

Avoid common mistakes by:

  • Filling out the form clearly, completely and correctly.
  • Determining if the action you have taken is the most appropriate way to proceed (e.g. check to make sure you have discussed with any other departments or units involved).

NOTE: Pay particular attention to linkages involving restricted awards. The project and org must be consistent with the restriction on the award.

 

2 – Request a New or Modified Charging Linkage

2a.  Complete and Submit the Linkage New/Modification Request Form

Obtain the Linkage New/Modification Request Form (1302 FR.10)

Obtain the Request form on-line from the PTAEO Maintenance site. Full instructions are included.

Complete all sections of the form. All fields are required, unless otherwise stated.

2b.  Review the Confirmation report detailing your new PTAO information

Review the information provided to you in the Confirmation report to confirm that it corresponds to your request.

  • Make sure that the PTAO (Project.Task.Award.Organization) you receive is consistent with what you requested.
  • Review and verify any changes made to your request by the Project Processor.
  • Notify the Project Processor immediately if you find discrepancies or have questions.
  • Take note of your new PTAO combinations.

3 – Special notes about linkages

When end dating linkages use caution.  Awards do not link to organizations.  Both the award and organization each only link to a project.  This can present challenges as shown through the example below.

Assume that the following project is linked to three awards and two organizations:

Project              Task                Award                           Organization

1234567            00                  12345A                         123456

                                                23456A                         234567

                                                56789A

This means that project 1234567 can be used with any and all combination of the projects and awards.  To be specific, there are six available PTAO combinations:

  • 1234567.00.12345A.123456
  • 1234567.00.23456A.123456
  • 1234567.00.56789A.123456
  • 1234567.00.12345A.234567
  • 1234567.00.23456A.234567
  • 1234567.00.56789A.234567

If you end date the charging link between the project and organization 123456, there will be three available PTAO combinations:

  • 1234567.00.12345A.234567
  • 1234567.00.23456A.234567
  • 1234567.00.56789A.234567

The official version of this information will only be maintained in an on-line web format. Any and all printed copies of this material are dated as of the print date. Please make certain to review the material on-line prior to placing reliance on a dated printed version.