Banner Finance GASB Reporting Training Workbook Release 8.0 – April 2008 Updated 4/30/2012
_______________________________________________________________________________________________

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Revision History Log

Publication Date	Summary
4/30/2008	New version that supports 8.0 software.
5/30/2008	Minor formatting changes.
6/18/2008	Removed lesson on creating a directory for GASB reports
4/30/2012	Updated with the Ellucian template.

Notice of rights

© 2012 Ellucian. All rights reserved.

Contains confidential and proprietary information of Ellucian and its subsidiaries. Use of these materials is limited to Ellucian licensees, and is subject to the terms and conditions of one or more written license agreements between Ellucian and the licensee in question.

Table of Contents

Introduction	4

Set Up	6

Mapping Chart Elements to Attributes	7

Self Check	14

Answer Key for Self Check	15

Day-to-Day Operations	16

Process Introduction	17

Associating Fund Types and Codes	18

Associating Account Types and Codes	22

Associating Program Codes	25

Reviewing Chart and Attribute Mappings	27

Changing Chart and Attribute Mappings	29

Extracting Data for a GASB Report	30

Creating GASB Reports	33

Reclassifying Data Extracts on a GASB Report	36

Reviewing Reclassified Data Extracts	39

Self Check	41

Answer Key for Self Check	43

Appendix	45

Forms Job Aid	46

Terminology	47

Job Aid: GASB Reporting Process Flowchart	49

Job Aid: Seed Data	50

GASB 35 FUNDS to COLUMNS	51

GASB 35 Net Assets	52

GASB 35 Statement of Income (A)	55

GASB 35 Statement of Income (P)	58

Introduction

Course goal

The goal of this workbook is to provide you with the knowledge to utilize the Banner Finance module to develop financial statements that comply with Statement Nos. 34 and 35 of the Governmental Accounting Standards Board (GASB).

This workbook is divided into three sections:

Introduction

Set-up

Day-to-day operations

Course objectives

In this course you will learn how to

map chart elements to attributes

associate fund types to an attribute type and value

associate codes to an attribute type and value

associate account types to an attribute type and value

associate program codes to an attribute type and value

extract GASB data

establish directories for GASB reports

create GASB statements

reclassify data.

Intended audience

Middle to upper level Finance Office personnel and Information Technology (IT) personnel.

Prerequisites

To complete this course, you should have

completed the Education Practices computer-based training (CBT) tutorial Banner 8 Fundamentals, or have equivalent experience navigating in the Banner system

completed the Finance Overview training workbook

completed the Finance Chart of Accounts training workbook

a minimum working knowledge of SQL for building rules

administrative rights to create the rules and set the validation codes in Banner.

Client Responsibility

In order to set up the current module in the Banner Finance System, your institution must complete several tasks before the course is scheduled and prior to the training consultant’s arrival.

The tasks include

establishing a spreadsheet package (e.g. MS Excel) to read .csv files

provide transactional data to produce a sample financial statement

draft a preliminary mapping of the chart of accounts to GASB statements.

If you are unable to complete these tasks before the course is scheduled, please contact your account consultant for assistance.

Set Up

Section goal

The purpose of this section is to outline the set-up process and detail the procedure to set-up your GASB reports to comply with the Governmental Accounting Standards Board.

Objectives

In this section you will learn how to map chart elements to attributes.

Mapping Chart Elements to Attributes

Introduction

The Banner Finance System assists your institution to comply with GASB reporting requirements, which requires public institutions to report on their business-type activities.

The following GASB 35 reports are used by public institutions that only report business-type activities:

Statement of Net Assets

Statement of Revenue, Expense, and Changes in Net Assets.

The following GASB 34 reports are used by state and local governments and public institutions that report both government and business-type activities:

Government-Wide Statements:

Statement of Net Assets

Statement of Activities.

Governmental Funds Statements:

Balance Sheet

Statement of Revenue, Expenditures, and Changes in Fund Balances.

Delivered attribute types and values

In order to comply with GASB reporting requirements, your institution will need to map their Chart of Accounts (COA) elements to the GASB reporting requirements. For example, your institution may report salaries and benefits individually, but will need to combine the individual expenses into one total (e.g. Personnel Expenses) and report it as one row in the G5BAR2OE – Operating Expense section of the SECRNA report.

Generally, fund codes and types map to report columns or are excluded: account codes, account types, and programs map to report rows or are excluded.

The Banner Finance module contains 14 delivered attribute types for the GASB 35 statements displayed in the table, which your institution will utilize to map their chart elements. The titles to these types may be changed but types can not be added or deleted.

Operating Statements	Statement of Net Assets	Both Statements
G5BAPROG – Expense by program	G5BAA1CA Current Assets
G5BAR1OR Operating Revenue	G5BAA2NA Non-current Assets
G5BAR2OE Operating Expense (Acct)	G5BAA3CL Current Liabilities	G5BAFUND Public Inst BTA Column
G5BAR3NO Non-operating Rev/Exp	G5BAA4NL Non-current Liabilities
G5BAR4OT Other Charges	G5BAAA9EX Exclude Assets/Liabilities
G5BAR9EX Exclude Op Accounts	G5BAN1NA Net Assets
G5BAN1EX Exclude Net Assets

Attribute Assignment hierarchy

Banner Finance uses a hierarchy to retrieve attributes for GASB reporting. By going up the hierarchy eventually every fund, account, and program needs to be associated to one (but not more than one) attribute type and attribute value combination. To determine if a valid attribute assignment has been made the extract process (FGPGEXT described in the following sections) uses the Chart of Accounts hierarchy as follows:

Funds

Data entry fund code

Fund code hierarchy level one

Fund Type level 2

Accounts

Data entry account code

Account code hierarchy level one – Note may be changed on the FTMSDAT form

Account Type level two

Programs

Data Entry level

Level one of the Program hierarchy

Note: The exception for mapping to only one attribute type and value combination is mapping a Fund Addition/Deduction account or account type (internal ATYP = 90 and 95 respectively). Since Fund Additions and Deductions need to be for both the SNA and SRECNA, then the Account or Account Type you are mapping must be associated with both a fund balance row and an operating statement row to produce the desired outcome.

Attribute Report Hierarchy

The table provides a hierarchy for funds, accounts, and programs.

Associated Elements	Fund	Account	Program
Attribute Type	Report Type Example: from GASB 35	Report Section Heading Example: Current Assets (select from GASB 35)	Report Type Example: from GASB 35
Attribute Value	Report Column Example: Primary Institution	Account Group/Row2 Example: Receivables	Program Group/Row2 Example: Instruction
User-specified Chart element code: 1) Include, or 2) Exclude	Fund code, or Fund Type code	Account code, or Account Type code	Program code

All seed data descriptions can be modified to change the description of columns or rows that appear on the GASB reports.

Users can add new Attribute Values for Account or Program in addition to or as a replacement of the seed data.

Updating Seed Data Attributes

Use the Attribute Type Maintenance Form (FTMATTT) to update the report section titles, subtotal titles and total titles for your institution and query attribute types.

Steps

Follow these steps to complete the process.

Access the attribute Type Maintenance Form (FTMATTT).

Query for the GASB 35 Attribute Types (G5%).

Tab to the Description column and update the title.

Click the Save icon.

Click the Exit icon.

Modifying Query Attributes

Use the Attribute Value Maintenance Form (FTMATTV) to create, change, inactivate, delete, and query attribute values.

Steps

Follow these steps to update the rows in the GASB reports.

Access the Attribute Value Maintenance Form (FTMATTV)

Enter your Chart of accounts in the COA field

Click the search icon and select an Attribute Type.

Perform a Next Block function to display the related attribute values

Tab to the Description field and change the title.

Click the Save icon to save the change

Perform an Insert Record function to add a new row

Enter a value in the Attribute Value column in the format 9999XXXX where: 9999 defines the order in which the rows appear

XXXX indicates the section of the report – This should be the same for all values associated with the selected attribute type

Tab to description and enter the row title.

The Begin Date field displays the date when the attribute value code is to be active.

Note: When a new code is created, the System populates the field with the current system date, but any valid system date can be entered. This is a required field.

The End Date field displays the date when the attribute value code is no longer active.

Notes: It must be greater than or equal to the begin date. It is not a required field and can be left null.

Click the Save icon.

Repeat this process to update/customize the seed data to reflect your institution’s GASB report.

Self Check

Directions

Use the information you have learned in the Set Up section to complete this self check activity.

Question 1

FOAPAL is the acronym for The Banner Finance System Fund, Organization, Account, Program, Activity and Location.

True or False

Question 2

If your institution reports salaries, benefits, services and office supplies individually, then you do NOT need to combine the individual expenses into one report.

True or False

Question 3

All funds, accounts, and programs can be associated to multiple attribute type and attribute value combinations.

True or False

Answer Key for Self Check

Question 1

FOAPAL is the acronym for The Banner Finance System Fund, Organization, Account, Program, Activity and Location.

True

Question 2

If your institution reports labor, benefits, services and office supplies individually, then you do NOT need to combine the individual expenses into one report.

False. Your will need to combine these expenses into one total and report it as a G5BAR2OE – Operating Expense (Acct).

Question 3

All funds, accounts, and programs can be associated to multiple attribute type and attribute value combinations.

False. Banner Finance uses a hierarchy to retrieve attributes for GASB reporting. By going up the hierarchy eventually every fund, account, and program needs to be associated to one (but not more than one) attribute type and attribute value combination.

Day-to-Day Operations

Section goal

The purpose of this section is to explain the day-to-day or operational procedures to prepare GASB statements.

Objectives

In this section you will learn how to

associate fund types to an attribute type and value

associate codes to an attribute type and value

associate account types to an attribute type and value

associate program codes to an attribute type and value

extract GASB data

establish directories for GASB reports

create GASB statements

reclassify data.

Process Introduction

About the process

GASB attribute types and values are pre-defined in the Banner Finance System. Your institution’s COA elements need to be mapped to GASB reporting requirements prior to extracting the data for reporting purposes. The required data is extracted from your institution’s general and operating ledgers. Extracted data can be presented in either summary or detailed reports

Process flow

Report procedure

The steps to prepare a GASB report are described in this table.

Steps	Description
1	Associate fund types and codes to an attribute type and value.
2	Associate account types and codes to an attribute type and value.
3	Associate program codes to an attribute type and value.
4	Review chart elements and attribute mappings.
5	Change chart elements and attribute mappings.
6	Extracting the data for a GASB report.
7	Creating the GASB Reports.
8	Reclassifying data extracts on a GASB report.
9	Reviewing reclassified data extracts.

Associating Fund Types and Codes

Introduction

Every Fund Type and Fund Code with activity should be associated with a single report column or exclusion, either by mapping its Level 2 Fund Type, its predecessor Level 1 Fund, or the Fund code itself.

Note: A more detailed mapping will override a Fund Type or Level 1 Fund mapping.

Banner form

The FOAPAL Attribute Association Form (FTMFATA) is used to associate your institution’s fund type and fund code to a GASB attribute type and value.

Steps

Follow the steps below to associate your fund types to a report column or exclude.

Access the FOAPAL Attribute Association Form (FTMFATA).

Double-click the Chart of Accounts field.

Select the Chart of Accounts using the drop-down list in the Chart of Accounts field.

Click the OK icon.

Select the Fund Type radio button. (ftyp)

Double-click the Fund Type field.

Select a Fund Type in the Fund Type field.

Note: This must be a level 2 fund type.

Perform a Next Block function.

Banner form

Steps

Follow these steps to complete the process.

Check the Add checkbox for the G5BAFUND Attribute Type (GASB Statement 35).

Select Save Selection and Exit to Maintenance from the Options menu.

Double-click in the Attribute Value field and select the appropriate value (column or exclude) for the Fund Type.

Click the OK icon.

Click the Save icon.

Perform a Rollback function.

Repeat above steps until all desired Fund Types have been mapped to a column.

Click the Exit icon.

Note: You may want to continue using the form to associate your Fund Codes following the procedure on the next page.

Banner form

Steps

Follow the steps below to associate your fund codes to report column or exclude.

Note: You may use this to override the fund type association established above. Agency fund types are generally excluded but you may want to report a specific fund code(s) as Component Units.

Access the FOAPAL Attribute Association Form (FTMFATA).

Double-click the Chart of Accounts field.

Select the chart of accounts.

Click the OK icon.

Select the Fund radio button.

Double-click the Fund Code field and select the fund.

Perform a Next Block function.

Check the Add checkbox for the G5BAFUND Attribute Type (GASB Statement 35).

Select Save Selection and Exit to Maintenance from the Options menu.

Double-click in the Attribute Value field and select the appropriate value for the Fund.

Click the OK icon.

Click the Save icon.

Perform a Rollback function.

Repeat above steps until all desired Fund codes have been mapped to a column or exclusion.

Click the Exit icon.

Associating Account Types and Codes

Introduction

Every account code with activity should be associated with a single report row or exclusion, either by mapping its Level 2 Account Type, its predecessor Level 1 Account code, or the Account code itself. A more detailed mapping will override an Account Type or a Level 1 Account mapping.

Note: There is a system-level option to use either the Level 2 Account or the immediate predecessor Account instead of the Level 1 Account to define your mapping hierarchy. This is established on the System Data Maintenance Form FTMSDAT.

Banner form

Use the FOAPAL Attribute Association Form (FTMFATA) to associate your institution’s account types and codes to a GASB attribute type and value.

Account types steps

Follow the steps below to associate your account types.

Access the FOAPAL Attribute Association Form (FTMFATA).

Double-click the Chart of Accounts field and select the Chart of Accounts.

Click the OK icon.

Select the Atyp radio button.

Enter a level 2 Account Type in the Account Type Code field.

Note: For Fund Additions and Fund Deductions, select two Attribute Types to add: one from Net Assets and one from the Operating Statement.

Perform a Next Block function.

Check the appropriate checkbox in the Add column to select the GASB 35 Attribute Type.

Select Save Selection and Exit to Maintenance from the Options menu.

Double-click in the Attribute Value field and select the appropriate row for the Account Type.

Click the OK icon.

Click the Save icon.

Perform a Rollback function.

Repeat until all desired Account Types have been mapped to a row.

Click the Exit icon.

Note: You may want to continue using the form to associate your Account Codes following the procedure on the next page.

Steps

Follow the steps below to associate your account codes.

Note: The associations here will override the associations established for the account types. E.g. capitalized expenditures may be excluded from the operating statement.

Access the FOAPAL Attribute Association Form (FTMFATA).

Double-click the Chart of Accounts field and select the Chart of Accounts.

Click the OK icon.

Select the Acct radio button.

Enter/select an Account Code in the Account Code field.

Perform a Next Block function.

Click the Add checkbox for the appropriate Attribute Type (GASB Statement 35) for this account code.

Select Save Selection and Exit to Maintenance from the Options menu.

Double-click the Attribute Value field and select the appropriate value for the Account.

Click the OK icon.

Click the Save icon.

Perform a Rollback function.

Repeat until all desired Account codes have been mapped to a row or exclusion.

Click the Exit icon.

Associating Program Codes

Introduction

Every program code with account activity in the Operating Expenses section of the GASB report should be associated with a single report row or exclusion, either by mapping its predecessor Level 1 Program, or the Program code itself. A low level program code mapping will override a Level 1 Program default.

Banner form

The FOAPAL Attribute Association Form (FTMFATA) is used to associate your institution’s program codes to a GASB attribute type and value.

Steps

Follow the steps below to associate a program to an attribute type and value.

Access the FOAPAL Attribute Association Form (FTMFATA).

Double-click the Chart of Accounts field and select the Chart of Accounts.

Click the OK icon.

Select the Prog radio button.

Double-click the Program Code field and select a program code.

Click the OK icon.

Perform a Next Block function.

Click the Add checkbox for the G5BAPROG Attribute Type (GASB 35 statement).

Select Save Selection and Exit to Maintenance from the Options menu.

Double-click the Attribute Value field and select the appropriate row for the Program.

Click the OK icon.

Click the Save icon.

Perform a Rollback function.

Repeat until all Program codes used with Operating Expense Accounts have been mapped to a row.

Click the Exit icon.

Reviewing Chart and Attribute Mappings

Introduction

From time to time you may need to review the mappings you created between your institution’s chart elements and the GASB attributes. This may be done one of two ways: on-line using the query form FTIFATA or in an excel spreadsheet report using options available on the GASB parameter form FGAGASB.

Banner form

The FOAPAL Attribute Association Query Form (FTIFATA) is used to run attribute queries.

Steps

Follow the steps below to run an attribute query.

Access the FOAPAL Attribute Association Query Form (FTIFATA).

Double-click the Chart of Accounts field and select a Chart of Accounts.

Click the OK icon.

Select the radio button that matches the chart element you want to review.

Note: Select the By Sets of Attribute Types radio button in the Query Criteria field only if your chart uses Attribute Type sets.

Perform a Next Block function.

Perform an Execute Query function.

Perform a Rollback function to review a different chart element.

Click the Exit icon.

Banner form

The GASB Reports Parameters Form (FGAGASB) is used to review attribute associations.

Steps

Follow the steps below to review the extracted attributes.

Access the GASB Reports Parameters Form (FGAGASB).

Double-click the Chart field and select a chart.

Click the OK icon.

Enter a year in the Fiscal Year field.

Enter a fiscal period in the Fiscal Period field.

Select the desired report type in the Report Type field.

Select the Attributes radio button from the Data Extract Mode field.

Select Extract report data to file from the Options menu.

Navigate to the extract directory location.

Review the report.

Changing Chart and Attribute Mappings

Making corrections

After performing your query and reviewing the associations created between your institutions chart elements and the GASB attributes, you may need to change or correct your mappings. Corrections are made on the FOAPAL attribute association form FTMFATA. Attribute values may be changed by entering the correct value and clicking save. Attribute Types are changed by selecting the ‘remove all associated types’ from the Options menu.

Note: This removes all types, not just GASB types. After removal, you can re-establish the type associations with the corrections as described previously.

Extracting Data for a GASB Report

Introduction

After reviewing your mappings and making any changes/corrections you will need to run the extraction data process. This process extracts and summarizes information from the General Ledger (FGBGENL) and the Operating Ledger (FGBOPAL), and populates the GASB extract table (FGWREPT).

Note: If a second extract is run for the same chart and fiscal year/period, the old extract data is automatically purged. Run this report again if subsequently financial transactions are posted or attribute associations are changed.

The process produces an error report when there is ledger activity but the Attribute association is missing or duplicated.

Banner form

The GASB Extract Process (FGPGEXT) is used to extract data using the Banner Job Submission functionality.

Steps

Follow the steps below to run an extract.

Access the GASB Extract Process (FGPGEXT) via the Process Submission Controls Form (GJAPCTL).

Note: All of the parameters are required parameters.

Enter the desired printer name in the Printer field.

Note: You can enter DATABASE to write the report to a table for on-line viewing and to enable the saving of the report to a shared folder on a designated network drive.

Enter these parameter values.

Parameter	Value
01: Chart of Accounts	Enter the chart of account.
02: End Date of Period Reported	Enter the desired date. Note: This date will be rolled forward to the last day of the next fiscal period, if the date entered is not a fiscal period end date.
03: Include Accruals	Enter Y.
04: Government Wide Financials	Enter N.
05: Government Funds Financials parameter	Enter N.
06: Public Inst BTA Financials	Enter Y.
07: Processing Mode	Enter E.

Click the Save Parameter Set as checkbox.

Enter a name and description in the Name and Description fields.

Click the Submit radio button.

Click the Save icon to execute the report.

Result: The Auto hint line displays the job submission number for the report log and list file.

Select Review Output on the Options menu to review the report.

Click the Exit icon.

Note: A review of the report will highlight problems that might exist such as:

FAP elements with activity with no associated attributes

FAP elements with more than one attribute association

Funds, accounts or programs that are being excluded from the extract (not reported) Activity in Fund Balance accounts.

Note: This should tie to capitalization entries but may not and should be investigated.

Creating GASB Reports

Introduction

You can create either a GASB Summary or Extract Detail report. The Summary Report will provide grand totals in a GASB report format. The Detail Report will provide you with line item details.

When you create a GASB report it will create a comma delimited file (.csv) which can be opened with a spreadsheet (such as Microsoft Excel). Once the extract file has been created, you can customize the report format by rounding off amounts, formatting the layout and style, adding footnote references, adding a Total column, etc.

Note: Create a spreadsheet template to paste the extract files into so that all of your formatting changes can be applied instantly with each new report extract.

Banner form

The GASB Reports Parameters Form (FGAGASB) is used to create both your Summary and Detail GASB reports.

Steps

Follow the steps below to create a summary report.

Access the GASB Reports Parameters Form (FGAGASB).

Double-click the Chart field and select a chart.

Note: If you leave this field blank, Banner will create a report containing all charts of accounts.

Click the OK icon.

Select the fiscal year for your report in the Fiscal Year field.

Select the fiscal period for your report in the Fiscal Period field.

Select the GASB 35 Statement of Net Assets radio button or the GASB 35 Statement of Revenues, Expenses, and Changes in Net Assets radio button in the Report Type field.

Select the Summary radio button for the Data Extract Mode field.

Note: If you select a summary income statement, there are two types of reports you can choose from. You can choose the Account or Program format for reporting Operating Expenses.

Select Extract report data to file from the Options menu.

Navigate to the extract directory location.

Review your report.

Steps

Follow the steps below to create a detail report.

Access the GASB Reports Parameters Form (FGAGASB).

Double-click in the Chart field and select a chart.

Note: If you leave this field blank, Banner will create a report containing all charts of accounts.

Click the OK icon.

Select the fiscal year for your report in the Fiscal Year field.

Select the fiscal period for your report in the Fiscal Period field.

Select the GASB 35 Statement of Net Assets radio button or the GASB 35 Statement of Revenues, Expenses, and Changes in Net Assets radio button in the Report Type field.

Select the Detail radio button in the Data Extract Mode field.

Note: If you select a detail income statement, the choice of By Account or By Program does not change the contents of the extract. Both expense classifications will be included in the report.

Select Extract report to file from the Options menu.

Navigate to the extract directory location.

Review your report.

Note: This report is a useful reconciliation and audit tool to verify that the GASB extract report agrees to the total of the ledgers and the reclassification entries.

Reclassifying Data Extracts on a GASB Report

Introduction

Reclassification entries or adjustments to the standard ledgers may be necessary to bring the financial statements into compliance with GASB Statement 35 or 34.

The reclassification entries are associated to a particular extract by Fiscal year and Fiscal period. Your entries must be dated in the same Fiscal period as the extract, and they are not cumulative from period to period within a Fiscal year.

To create reclassification entries that cross Funds in different columns of your report, create claim on cash or Fund Balance entries to balance by Fund.

Banner form

The GASB Reclassification Entry Form (FGARCLE) is used for adjusting or reclassifying accounting transactions. Access this form from the Generate GASB Reports Menu (*FINGENGB).

Note: Information collected on this form is not posted to the main ledgers, but is used for reporting purposes only.

Steps

Follow the steps below to reclassify an extract entry.

Access the GASB Reclassification Entry Form (FGARCLE).

Enter NEXT in the Document Number field.

Note: FGARCLE is a data entry form and a document retrieval form.

Perform a Next Block function to access the Header Information block.

Enter a chart of accounts code in the Chart field.

Enter a transaction date in the Transaction Date field corresponding to the fiscal year and period of the extract data.

Enter the document amount in the Document Total field.

Enter a description in the Description field.

Note: Click the note pad icon to add long descriptions.

Perform a Next Block function to access the Detail Information block.

Note: Non-data enterable FOAP elements may be used.

Click the Search icon in the Fund field and select a fund code.

Click the OK icon.

Click the Search icon in the Orgn field and select an organization code.

Click the OK icon.

Click the Search icon in the Acct field and select an account code.

Click the OK icon.

Click the Search icon in the Prog field and select a program code.

Click the OK icon.

From the Report Type field list, select GASB 35.

Enter a description in the Description field.

Note: A description for each FOAPAL record is useful when querying.

Enter an amount in the Amount field.

Enter D (debit) or C (credit) in the D/C field.

Note: Perform a Next Record function for the next line and repeat above. Debit and Credits must balance. The form records transactions similar to the JE15 rule class in baseline BANNER.

Click the Beginning Balance checkbox if this entry should adjust the beginning net asset balance on the operating statement.

Select Validate Document for Balancing from the Options menu.

Review any error messages, and correct.

Select Complete Document from the Options menu to finalize reclassification.

Note: There is no posting process for reclassification entries, and there is no option to delete completed entries.

Click the Exit icon.

Note: To review your reclassification adjustment results, follow the procedure in Creating GASB reports to rerun your GASB reports using (FGAGASB). The extract does not need to be re-run after entering reclassifications.

Reviewing Reclassified Data Extracts

Introduction

Perform a query as an investigative tool to review your reclassification entries and trace their impact on the reports.

Banner form

The Transaction Reclassification Query Form (FGIRCLE) is used to review your reclassified accounting transactions.

Steps

Follow the steps to perform a query and review your reclassified extracts.

Access the Transaction Reclassification Query Form (FGIRCLE).

Enter the Chart, Fiscal Year, and Fiscal Period values to identify the corresponding ledger extract data.

Select one of the six reports from the Report drop-down list.

Choose the query type by selecting one of the following radio buttons in the Display By field: Document, Attributes, or FOAP Elements.

Perform a Next Block function.

Enter a Fund attribute and either an Acct or Prog attribute for a query by Attribute.

Example: I.e. the GASB statement line item.

Note: For a query by FOAP Elements, enter your query using one or more elements.

Perform a Next Block function.

Perform a Rollback function to begin a different query.

Click the Exit icon.

Self Check

Directions

Use the information you have learned in the Day-to-Day section to complete this self check activity.

Question 1

The FTMFATA form is where you would go to associate your institution’s account types and codes, fund types and fund codes, and program codes to a GASB attribute type and value.

True or False

Question 2

To correct your attribute association errors, you would use the FGPGEXT process.

True or False

Question 3

When the extraction data process for a GASB report is run, it populates the GASB extract table FGWREPT.

True or False

Question 4

Running a GASB Summary report will provide you with line item details.

True or False

Question 5

Reclassification entries are associated to a particular extract by which of the following?

Fiscal year

Fiscal period

Fiscal year and Fiscal period

Question 6

The Transaction Reclassification Query Form is used to review your reclassified accounting transactions.

True or False

Answer Key for Self Check

Question 1

The FTMFATA form is where you would go to associate your institution’s account types and codes, fund types and fund codes, and program codes to a GASB attribute type and value.

True

Question 2

To correct your attribute association errors, you would use the FGPGEXT process.

False. Corrections are made on the FOAPAL Attribute Association Form (FTMFATA).

Question 3

When the extraction data process for a GASB report is run, it populates the GASB extract table FGWREPT.

True

Question 4

Running a GASB Summary report will provide you with line item details.

False. This report only provides summary data.

Question 5

Reclassification entries are associated to a particular extract by which of the following?

Fiscal year and Fiscal period

Question 6

The Transaction Reclassification Query Form is used to review your reclassified accounting transactions.

True

Appendix

Forms Job Aid

Form	Full Name	Use this Form to...
FGAGASB	GASB Parameter	generate GASB reports. Reports are formatted in a comma separated value format file (.csv) that can be opened in a spreadsheet program such as Microsoft Excel.
FGARCLE	Reclassification Entry	enter adjusting or reclassifying accounting transactions.
FGIRCLE	Reclassification Query	act as an investigative tool to review reclassification entries and trace their impact on the reports. You can use this form to perform a query by document, by attributes, or by FOAP elements.
FGPGEXT	GASB Extract Process	extract data using the Banner Job Submission functionality.
FTIFATA	FOAPAL Attribute Association Query	query FOAPAL element association records.
FTMATTT	Attribute Type Maintenance	create, change, inactivate, delete, and query attribute types.
FTMATTV	Attribute Value Maintenance	create, change, inactivate, delete, and query attribute values.
FTMFATA	FOAPAL Attribute Association	associate FOAPAL element codes to attribute types, attribute values, and set codes.
GUAUPRF	General User Preferences Maintenance Form	define an extract directory.

Terminology

Frequently used acronyms

GASB, FOAPAL SNA and SRECNA are frequently used acronyms throughout the training workbook.

GASB

GASB is the acronym for the Governmental Accounting Standards Board, which is a private, nonprofit organization responsible for establishing and improving accounting and financial reporting standards for government entities. State and local governments and public institutions are required to follow the accounting standards set by GASB.

SNA

SNA is the acronym for the GASB Statement of Net Assets.

SRECNA

SECRNA is the acronym for the GASB Statement of Revenues, Expenses, and Changes in Net Assets

FOAPAL

FOAPAL is the acronym for The Banner Finance System Fund, Organization, Account, Program, Activity and Location, which specifies a particular financial transaction distribution. FOAPAL’s components are detailed in the table.

Term	Definition	Function
Fund	A self balancing group of accounts	A fund can be restricted (e.g., grants) or unrestricted (e.g., general).
Organization	A department within the institution.
Account	A line item within a site’s financial structure.	Categories include general ledger accounts (assets, liabilities and equities) and operating ledger accounts (revenues and expenses).
Program	A defined function.	Programs enable you to establish a method of pulling transactions across organizations and accounts. Examples: Instruction, research, and plant operations.
Activity	An accounting element.	An element used in tracking non-budget-control financial affairs. Example: The YMCA’s use of your site’s pool to teach lifesaving.
Location	A building and room number.

Job Aid: GASB Reporting Process Flowchart

Job Aid: Seed Data

Seed data

The table details GASB Attribute Type Seed Data.

GASB 35 FUNDS to COLUMNS

FUND Mapping (Attribute Association) for Columns in GASB 35 Statement Pairs

G5-BA FUND	Business Type Activities (BTA)

Attribute Type:
G5BAFUND [defined on FTMATTT]
Attribute Value:	Attribute Value:	Attribute Value:
or	9999EXCL [defined on FTMATTV]
1010PI [defined on FTMATTV]	1020CU [defined on FTMATTV]	Exclude
or	9999OMIT [defined on FTMATTV]
Primary	Component
Institution	Unit Hospital	Omit
FTMFATA	FTMFATA	FTMFATA
Association (one attribute at a time)	Association (one attribute at a time)	Association (one attribute at a time)
FTYP	Level 1 Fund	Fund Code	FTYP	Level 1	Code	FTYP	Level 1	Code
11	8122	31	6310	81
21	82
41	09
51
61
71
91
92
93
94

GASB 35 Net Assets

ACCOUNT Mapping (Attribute Association) for GASB 35 Statement of Net Assets

G5-BA-A- Assets and Liabilities

G5-BA-N- Net Assets

ABC University

Statement of Net Assets

For the Year Ended June 30, 2002

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
Assets
G5BAA1CA	Current Assets
1010CURA	Cash and Cash Equivalents	11
1020CURA	Short-term investments	1210
1030CURA	Accounts Receivable, net	13
1040CURA	Inventories	14
1050CURA	Deposit with bond trustee	15
1060CURA	Notes and Mortgages Receivable, net
1070CURA	Other Assets	18, 16, 25
Total Current Assets
G5BAA2NA	Non-Current Assets
2010NCRA	Restricted Cash and Cash Equivalents	12	1241
2020NCRA	Endowment Investments	1240
2030NCRA	Notes and Mortgages Receivable, net	1391, 1115
2040NCRA	Other Long Term Investments	1296
2050NCRA	Investment in Real Estate	1710
2060NCRA	Capital Assets	17
Total Non-Current Assets
Total Assets

ACCOUNT Mapping (Attribute Association) for GASB 35 Statement of Net Assets, continued

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
Liabilities
G5BAA3CL	Current Liabilities
3010CLIB	Accounts Payable and Accrued Liabilities	21
3020CLIB	Deferred Revenue
3030CLIB	Long-term liabilities - current portion (note 2)	2290
Total Current Liabilities
G5BAA4NL	Non Current Liabilities
4010NCLB	Deposits	24
4020NCLB	Deferred Revenue	23
4030NCLB	Long-term liabilities - (note 2)	22
Total Liabilities

ACCOUNT Mapping (Attribute Association) for GASB 35 Statement of Net Assets, continued

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
G5BAN1NA	Net Assets
1010NA	Invested in Capital Assets, net of related debt	3090
Restricted for:
Nonexpendable
1020NA	Scholarships and fellowships
1025NA	Research
Expendable
1030NA	Scholarships and fellowships	3084
1035NA	Research	3083
1040NA	Institutional Department Fees
1045NA	Loans
1050NA	Capital projects	3085
1055NA	Debt Service
1060NA	Other
1090NA	Unrestricted	31, 41, 91, 96
Total net Assets
Exclusions
G5BAA9EX	9999EXCL/9999OMIT	Excluded or Omitted Assets/Liabilities
G5BAN9EX	9999EXCL/9999OMIT	Excluded or Omitted Net Assets

GASB 35 Statement of Income (A)

ACCOUNT Mapping for GASB 35 Statement of Revenues, Expenses, and Changes in Net Assets

G5-BA-R Revenue and Expense

ABC University

Statement of Revenues, Expenses, and Changes in Net Assets

For the Year Ended June 30, 2002

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
Revenues
G5BAR1OR	Operating Revenues
1010OPRV	Student tuition and fees (net of scholarship allowances)	51
1020OPRV	Patient Services (net of charity care)
1030OPRV	Federal Grants and Contracts	58
1040OPRV	State and Local Grants and Contracts	55
1050OPRV	Nongovernmental grants and contracts
1060OPRV	Sales and services of educational departments	57
Auxiliary enterprises
1070OPRV	Residential Life	5720
1080OPRV	Bookstore	5710
1090OPRV	Other operating revenues	59
Total Operating Revenues

ACCOUNT Mapping for GASB 35 Statement of Revenues, Expenses, and Changes in Net Assets, continued

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
G5BAR2OE	Expenses
Operating Expenses:
Salaries
2010OPEX	Faculty	61
2020OPEX	Exempt Staff	6112
2030OPEX	Non-Exempt Wages	6121
2040OPEX	Benefits	62
2050OPEX	Scholarships and Fellowships	7970
2060OPEX	Utilities	7300, 7400
2070OPEX	Supplies and Other Services	71	7800
2080OPEX	Depreciation	7910
Total Operating Expenses
Operating Income(loss)

ACCOUNT Mapping for GASB 35 Statement of Revenues, Expenses, and Changes in Net Assets, continued

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	User-Defined Acct Level	Low Level
ATYP	Level 1	Level 2	Pred.	Acct. Code
G5BAR3NO	Nonoperating Revenues (Expenses)
3010NOPR	State Appropriations	52
3020NOPR	Gifts	53
3030NOPR	Investment Income (net of investment expense
for the primary institution and the hospital)	54
3040NOPR	Interest on capital asset-related debt	7890
3050NOPR	Other nonoperating revenues	81, 82, 56
Net nonoperating revenues
Income before other revenues, expenses, gains or losses
G5BAR4OT	4010OTCH	Capital appropriations	5230
4020OTCH	Capital grants and gifts	5390
4030OTCH	Additions to permanent endowments	91, 96
Increase in Net Assets
Net Assets
Net Assets-beginning of year
Net Assets-end of year
Exclusions
G5BAR9EX	9999EXCL	Exclude Operating Account
9999OMIT	Omit Operating Account

GASB 35 Statement of Income (P)

PROGRAM Mapping for GASB 35 Statement of Revenues,
Expenses, and Changes in Net Assets

G5-BA-PROG Expense by Function (Program Code)

ABC University

Statement of Revenues, Expenses, and Changes in Net Assets

For the Year Ended June 30, 2002

[FTMATTT]	[FTMATTV]	FTMFATA
Seed Data	Seed Data	Association (one attribute at a time)
Attribute Type	Attribute Value	Program Code
G5BAPROG
Expenses
Operating Expenses:
1010CUR	Instruction	10
1021CUR *	Research	20
1020CUR	Academic Support	40
1030CUR	Student services	50
1040CUR	Public Service	30
1050CUR	General administration
1060CUR	Operations and maintenance	70
1070CUR	Institutional support	60
Depreciation
1080CUR *	Student aid	80
1090CUR *	Auxiliary Enterprises	90
2010DS	Principal
2020DS	Interest
3010CAP	Capital outlay
Total Operating Expenses
Operating Income(loss)
Exclusions
Exclude Operating Account
Omit Operating Account
* Not included in seed data