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Administrative Procedure 8.615 Administrative Procedure 8.615



Title

Object Codes

Header

Administrative Procedure Chapter 8, Business and Finance
Administrative Procedure AP 8.615, Object Codes
Effective Date:  March 2016
Prior Dates Amended:  August 2001, January 2014
Responsible Office: Office of the Vice President for Budget and Finance/Chief Financial Officer
Governing Board and/or Executive Policy: EP 1.102, Authority to Manage and Control Operations of the Campus
Review Date:  August 2018

I. Purpose

To describe and establish uniform procedures for object codes in the University of Hawai‘i Kuali Financial System (KFS).

II. Definitions

A.  Ad Hoc Route – To route a document in KFS to a user or role that normally would not receive it.  Allowable action requests include Approve, Acknowledge or FYI.

B.  Attribute - Descriptive data associated with an object code. They are maintained at the object code level in KFS via the Object Code Maintenance e-Docs.

C.  Basic Accounting Category Code – A code that groups the object codes associated with the object codes into the basic accounting categories for reporting purposes.  The basic accounting categories include asset [AS], liability [LI], fund balance [FB], for balance sheet or revenue [IN], expense [EX] for income statement reporting.

D.  Chart Manager – A role in KFS that is responsible for the maintenance of accounts and object codes on a given chart.  The campus chart manager is responsible for the respective campus level charts and the system chart manager is responsible for the University level charts.

E.  E-Doc – An electronic document representing a business transaction or maintenance action.

F.  Fiscal Administrator (FA) – Person that is responsible for monitoring and approving documents and transactions in KFS and certifying that the charges are accurate, appropriate, and allocable.

G.  Object Code – A four character code assigned to transactions to classify the transaction into respective financial statement balances including assets, liabilities, fund balance, revenues and expenses.

H.  Object Type Code – An attribute of the object code that is used to identify its general use, such as income, asset, expense, liability or fund balance.  The object type code further differentiates between the specific types of objects particularly for cash and accrual basis reporting.

I.  Sub-object Code – A code that is an optional identifier to create finer distinctions within a particular object code.  It is specific to an account and fiscal year and takes on most of the attributes of the object code to which they report, including object code type and sub-type.

J.  System Level Administrator – University level role typically associated with a system level office such as GALC and ORS that is responsible for the overall compliance for their respective area of responsibility.

III. Administrative Procedure

A.  KFS requires that an object code be provided as part of the accounting string for all financial transactions for accounting and reporting purposes.

B.  Responsibilities
            
    1.  FAs shall assign the appropriate object code with each financial transaction.

    2.  General Accounting and Loan Collection (GALC) shall develop and maintain the object code table and obtain authorization for new codes from the State as required.

C.  Establishment of Sub-Object Codes and Object Codes

    1.  A determination should be made whether a sub-object code linked to an existing object code could be established to meet the classification needs of the department.  A sub-object code is an optional identifier to create finer distinctions within a particular object code.    For example, you have an object code for laboratory supplies but you would like to track laboratory expenses at a greater level of detail, you could create sub-object codes to reflect laboratory chemicals, laboratory instruments, lab ware, or any other designation necessary.    Sub­ object codes are specific to an account and fiscal year and take on most of the attributes of the object code to which they report.    If a sub-object code will suffice, the requestor shall prepare the Sub-Object Code Maintenance e-Doc in KFS.

    2.  If it is determined that a new object code is needed, or if an existing object code should be revised or inactivated, the requestor shall prepare the Object Code Maintenance Form, GALC-25    (Attachment 1) and forward the form to the FA for review and approval.

    3.  The FA shall approve and forward the GALC-25 to GALC for review and approval.

    4.  GALC shall review the Object Code Maintenance Form for the business justification of the new, revision (edit) or inactivation (inactivate) object code request.  If the request is approved, GALC shall forward the form to the Disbursing Office for review.    If the request is rejected, GALC shall complete the reason for rejection and return the form to the FA.

    5.  Each System Level Administrator shall review the request for the appropriate use of the object code within their respective area of responsibility and functionality of the financial system module they are accountable for in addition to any reporting requirements, parameter, or maintenance tables that may be affected.     The System Level Administrator representative shall complete their respective section of the form and if approved, forward the request to the next System Level Administrator    listed on the form. The last approving System Level Administrator shall forward the form to GALC for further processing.  If the request is rejected, the System Level Administrator shall complete the reason for rejection and forward the form to GALC for return to the FA.

    6.  Upon final approval of the GALC- 25 by all System Level Administrators, GALC shall complete its section of the form and create or edit the object code by preparation of the Object Code Maintenance e-Doc in KFS. The completed GALC-25 form shall be added to the notes and attachments tab of the KFS e-Doc.

    7.  The Campus Chart Manager shall review and approve or disapprove the e-Doc.

    8.  The System Chart Manager shall review and approve or disapprove the e-Doc.

    Note:  If the System Chart Manager initiates the e-Doc, only the Campus Chart Manager would need to approve the e-Doc.

    9.  Upon final approval of the e-Doc in KFS, GALC shall ad hoc route the e-Doc as an Acknowledgement to the requestor, Fiscal Administrator, and System Level Administrators.

    10.  The e-Doc can be ad hoc routed to other parties as necessary for review and approval.

D.  Object Code Attribute Table

    There are many descriptive elements that the object code attributes cover.  Refer to the Object Code Attribute Table (Attachment 2) for detailed descriptions of each attribute for an object code.

IV. Delegation of Authority

There is no administrative specific delegation of authority.

V. Contact Information

General Accounting & Loan Collection, 956-8527, or karenhm@hawaii.edu
Website:  http://www.fmo.hawaii.edu/general_accounting/index.html#tab5

VI. References

    A. Link to superseded Executive Policies in old format https://www.hawaii.edu/policy/archives/ep/
    B. Link to Administrative Procedures in old format https://www.hawaii.edu/policy/archives/apm/sysap.php

VII. Exhibits and Appendices

Attachment 1:  GALC-25, University of Hawai‘i Object Code Maintenance Form
Attachment 2:  Object Code Attribute Table

Approved

    Signed    
    Kalbert Young    
    March 04, 2016    
    Date    
    Vice President for Budget and Finance/Chief Financial Officer

Topics

object code; sub-object code; attribute; basic accounting category code

Attachments