University FOAP Hierarchy-Structure

The University’s Fund, Org, Account and Program codes are developed using a hierarchical “Parent” – “Child” system. 

• Each hierarchy has one or two lower levels that are used for Data entry.  These Data Entry levels are the “Child” levels.
• Each lower data entry “child” fund, org, account or program code subtotals to a higher “Parent” level fund, org, account or program code. 
• The “Parent” levels then subtotal into even higher levels until ultimately all levels total to the highest “Parent” or University-wide level.

 The structures for Fund, Org, Account and Program codes are described below:

• FUND STRUCTURE

  The University’s Fund structure has 2 Fund-Type levels and 5 Fund levels resulting in 7 total Fund levels

  Fund Level 5:  Lowest Data entry, “Child,” level used only for Restricted Grants and Athletics.

  Fund Level 4:  Primary Data entry, “Child,” level for all other funds. Managerial, subtotal “Parent” level for funds with Data Entry at Fund Level 5.

  Fund Level 3:    Managerial, subtotal “Parent” level for funds with data entry at Fund level 4. Will provide subtotal rollups for Athletics, Roll-Forward detail, Grant Funding     sources, etc.

  Fund Level 2:  Managerial, subtotal “Parent” for funds rolling up to Fund Level 3.  Will provide subtotal rollups for Roll-forward, Pledged Revenues, Restricted sources, etc.

  Fund Level 1:  Net Asset Type, “Parent” level for funds rolling up to Fund Level 2.  Will provide subtotals for Restricted and Unrestricted Net Assets, plus Net Invested in Plant Net Assets.

  Fund-Type:  Tabor Exempt and NonExempt, subtotal “Parent” level for funds rolling up to Fund Level 1.

  Level 2:  Will provide subtotals for Exempt and NonExempt funds.

  Fund-Type:  University-wide, “Parent” level for funds rolling up to Fund Type Level 2.

  Level 1:  Provides subtotals of University General (01), Self-Funded (02), Restricted Gifts, Grants, Contracts (03), Loans (04), Endowments (05), Projects/Reserves (06), Capital Assets/Debt (07) and Agency (08) Funds.

• ORG STRUCTURE

  The University’s ORG structure has 8 Org levels.

  Org Level 8:  Lowest Data entry, “Child” level used only for Payroll Time Sheet Entry

  Org Level 7:  Primary Data entry, “Child” level for all Orgs.

  Org Level 6:  Director Sub-Level, initial subtotal “Parent” level for all Orgs. Provides initial, subtotal rollups for each Level 7 Org at the Director Level. Separate subtotals for Men’s, Women’s Sports, Housing, Dining, Dean’s projects, etc.

  Org Level 5:  Director Primary Level, subtotal “Parent” for Orgs rolling up to Org Level 6. Provides subtotal rollups at the Director Level. Separate subtotals for each Dean, School, Auxiliary function, etc.

  Org Level 4:  AVP/Dean Level, subtotal “Parent” for Orgs rolling up to Org Level 5. Provides subtotal rollups at the AVP/Dean Level:  Athletics, Undergraduate Studies, Colleges, Library, etc.

  Org Level 3:  Executive Sub-Level, subtotal “Parent” level for Orgs rolling up to Org Level 4. Provides sub-level, subtotal rollups at the Vice President Level:  Provost, Finance, Auxiliaries, Central, etc.

  Org Level 2:  Executive Level, subtotal “Parent” level for Orgs rolling up to Org Level 3. Provides subtotal rollups at the Vice President Level:  President (1Pres), BOT (2BOT), Provost (3PRV), Finance/Administration (5ADM), University Relations (7UAV), and Central (9CNT).

  Org Level 1:  University-wide, “Parent” level for Orgs rolling up to Org Type Level 2.  Single Org (1) provides total for ALL University Orgs.

• ACCOUNT STRUCTURES

  The University’s ACCOUNT structure has 2 Account Type Levels and 4 Account Levels for a total of 6 Account Levels.

   Acct Level 4:  Lowest Data entry, “Child” level used only for Payroll and Travel data entry accounts.

  Acct Level 3:  Primary Data entry, “Child” level for all other Accounts. Subtotal “Parent” level for accounts with Data Entry at Account Level 4.

  Acct Level 2:  Financial Statement, subtotal “Parent” level for accounts with data entry at Level 3. Provides financial statement sub-classification subtotals for each type of asset, liability, net asset, revenue or expense.

  Acct Level 1:  Financial Statement line item, subtotal “Parent” for Accounts rolling up to Acct Level 2. Provides subtotals for accounts at the Financial Statement line item level:  Current/NonCurrent Accounts Receivable, Accrued Liabilities, Federal Grants, Professional Services, etc.

  Acct Type:  Financial Statement Subtotal “Parent” for Accounts rolling up to Acct Level 1.

  Level 2:  Provides subtotals at the financial statement line items including Cash, Investments, Accounts Payable, Accrued Liabilities, etc.

  Acct Type:  Financial Statement Total “Parent” for Accounts rolling up to Acct Type 2.

  Level 1:  Provides Financial Statement totals for Assets, Liabilities, Net Assets, Revenue, Expenses, etc.

• PROGRAM STRUCTURE

  The University’s PROGRAM structure has 5 levels.  Levels 1-4 currently can be used for Data Entry.

  Prgm Level 5:  Currently Not Used.  Future plans would revise this level to provide more program detail for Director Level use.

  Prgm Level 4:  Lowest Data entry, “Child” level is currently used only to separately account for detailed intercollegiate athletics program expenditures; but could be expanded to provide greater program detail for Dean/AVP use.

  Prgm Level 3:  Detailed Data entry “Child” level for Instruction, Academic Administration, Student Services, Institutional Support, Facilities, and Auxiliaries.  Subtotal “Parent” level for programs with Data Entry at Program Level 4.

  Prgm Level 2:  Primary Data-Entry “Child” Program Level for revenues, instruction, research, public service, academic support, institutional support, facilities, financial aid and auxiliaries.  Subtotal “Parent” level for programs with Data Entry at Program Level 3.

  Prgm Level 1:  University, Financial Statement program level used for initial Data Entry (Child) or for subtotaling programs (Parent) with data entry in Program level 2.