Journal Staging Area (JSA) Glossary
Required and optional fields on the journal entry line that capture additional information. Attribute 1 is the Expenditure Item Date (see). The first seven attributes appear on the Detail Transaction Report. All attributes are available to query in the Data Warehouse.
The “A” in PTAEO, the award is a number (assigned by the appropriate office in the University) to a source of funds. As an integral component of the system’s ability to manage a project with one or more sources of funds, the award number is directly related to a source, such that there can be many awards to a source, but only one source for each award. An award number may represent a single contract funding source or a source funded by university funds. See also source. See also COA; PTAEO.
A segment of the Chart of Accounts, the Balancing Segment directs the accounting instruction to the proper set of books. End users at Yale University currently use the value “02” to direct entries to the operational set of books.
The rules that govern batch naming. There are four parts to each batch name. The purpose of using a batch naming convention is to retain consistency and, in the event of questions, to be able to trace who created a journal entry and when.
An ad hoc query and analysis tool currently used by departmental and central users to access Oracle data. Brio will continue as an important ad hoc query tool, supplementing the financial reports.
Refers to the Chart of Accounts. It is a foundational data structure that includes the following segments: Project, Task, Source, Award, Object Code, Expenditure Type, Organization and Balancing Segment. The chart is intended to provide the information needed to comply with regulatory costing requirements and generally accepted accounting principles, areas where requirements have been changing over time. See also: PTAEO, PSOO.
An Oracle application that provides the university business community with inquiry access to administrative data from most other new transaction-processing applications. The data warehouse is the only environment that supports inquiry where the data on one report originates from multiple applications (e.g. a report that shows individual program awards and account balances).
The General Ledger (GL) is the University’s formal set of books. All financial transactions are recorded in the General Ledger in detail or summarized form. The transactions are recorded in PSOO format.
One of the segment values in the new Chart of Accounts. Object Codes depict the nature of the transaction or the balance. There are object codes for assets, liabilities, fund balances, revenues, and expenses. Expense Object Codes relate to Expenditure Types (the “E” in PTAEO). Each Expenditure Type must map to one and only one Object Code. See also COA; Expenditure Type; PTAEO; PSOO.
Oracle Grants Management (OGM) is the University’s sub-ledger for expenditures. Any transaction that impacts an expenditure must be recorded in OGM. Transactions are recorded in PTAEO format, then summarized into PSOO format and shipped to the General Ledger.
Standard University user access levels have been defined for each Oracle application. These standard levels are known as responsibilities. Responsibilities define which menu items and Oracle forms a user can access, and whether the access is read-only or read/write. In JSA, responsibilities include YUGL Staging User and YUGL Staging Manager.
Organization is a segment of the new Chart of Accounts and the “O” in PTAEO and PSOO. Organization is the lowest level in the Fiscal Oversight Hierarchy. The Fiscal Oversight Hierarchy includes levels for Department, Division, Officer, etc, to which the Organization rolls up for reporting purposes. An organization has a defined business objective, an established budget and fiscal oversight by a responsible person. It will usually exist for more than one year, have an organized group of employees, and may have specifically assigned space. See also COA; PTAEO; PSOO.
One of the segment values in the new Chart of Accounts and the “P” in PTAEO and PSOO. “Project” is a new element in the financial systems, which allows summarization of resource utilization based on the reason (why) the resource is used. A Project is a collection of related activities or functions supporting the University’s missions of education, research, treatment, or services that center around a specific business objective. Projects enable tracking of work activities from budget set-up through completion of the activity. Projects are not a part of the Fiscal Oversight Hierarchy. Project Activity and project funding may cross organizational boundaries. Projects may be funded from multiple funding sources through the use of Awards. Any transaction (i.e., transfer to fund balance, expense, revenue) sent through the General Ledger needs to be associated with a Project. See also PTAEO; PSOO.
The PSOO is made up of the segments Project, Source, Object code, and Organization. This format is how all transactions are recorded in the General Ledger. Any transactions that do not contain an expenditure on either the debit or credit side should be recorded in this format, and include all external revenue transactions
The letters in PTAEO stand for Project, Task, Award, Expenditure Type, and Organization. This format is used to create transactions that contain an expense on either the debit or credit side of the transaction. Feeder systems that feed expense transactions, including Accounts Payable, Labor Distribution Module (LDM), fixed assets, and legacy systems require the use of PTAEO in their input in order to feed into the OGM module. After processing the PTAEO transaction, OGM summarizes the PTAEO into a PSOO and sends the transaction to the General Ledger.
One of the segment values in the new Chart of Accounts. In Oracle General Ledger, “sources” are financial resources obtained through donor contributions and other University activities summarized by their purpose, restrictions, and other common funding characteristics. Source, when associated with a Project via the award number, defines how an activity or function is funded. Source provides for the roll forward of individual fund balances to future periods. See also Award.
The group to which a source account belongs. The source group denotes the general revenue streams of the University and their related line of business emphasis, the absence or existence of restrictions and designations, and the characteristics associated with maintenance of fund balance. Sources are commonly summarized at the Source Group (within Source Type) level for financial analysis and reporting.
The source sub-group is a further delineation of the source group that represents a more detailed breakdown of line of business emphasis, and denotes certain characteristics regarding the carry-forward of fund balances and the generation of revenue on such balances.
Categorizes sources as operating and non-operating. Most departments in the University fund their day-to-day activities with operating source types. Non-operating source types are predominantly associated with institutional departments.