Advancing Finance ServicesChart of Accounts Overview

[Health COA-201]

September / October 2017

2

Welcome

Welcome to the Chart of Accounts Overview (Health COA-201) course. This is the

first part of a course curriculum developed to provide you with the information you

need to transition to the new chart of accounts at UCSF Health.

Detailed information related to each chartfield and use, as well as new concepts that

have been introduced at UCSF Health are explored.

Further, we have also introduced Check Your Knowledge section that is used to

confirm what you have learned by answering a series of short questions. Remember

that the material in this course can be reviewed online as many times as you’d like at your own pace

through Learning Management System (refer to “signing into MyAccess” section later in this

course).

UCSF Health’s transition to PeopleSoft and the new chart of accounts is intended to be consistent with UCSF Campus. However, there remain select differences clearly noted in the course materials.

3

UCSF Health curriculum

Course ID Course Title Course Description Prerequisites LengthCourse

Type

Required

attendees

Health COA-201COA

Overview

Introductory information to transition to the new

UCSF Health chart of accounts. Learning

objectives will include Chartfields and their use,

trees, SpeedTypes, Combo Edits, capital

accounting, and data flow.

none 4 hours ClassroomAll accounting

staff

Health PS-101PeopleSoft

Overview

Introduction to the PeopleSoft on-line learning courses.

Learning objectives will emphasize new concepts introduced for UCSF Health.

Health COA-201 2 hours ClassroomAll PeopleSoft

journal preparers

You are here

� Training specific details TBD

� Will comprise classroom, on-

the-job training, or webinars,

as appropriate

Additional courses offered

MyReports

Basic navigation of MyReports

� Financial reporting: accounting staff in late September

� Managerial reporting: cost center managers in early 2018

McKessonUnderstanding McKesson procurement and accounts payable

processes

4

Health COA-201 - learning objectives

Topics Page

Introduction 5

Chart of Accounts data 9

UCSF Chart of Accounts

� Chartfields

� Combo Edits

� Net Position

14

Chartfield set up 32

PeopleSoft trees 34

Capital accounting 40

SpeedType 42

Inter and intra entity transactions 45

Check your knowledge 56

Resources and tools 61

Next steps 71

Introduction

5

Medical Center

Parnassus

UCSF Medical Center

&

Benioff Children’’’’s Hospital San Francisco

Benioff Children's

Hospital Oakland

Langley Porter

Psychiatric Hospital

and Clinic

UCSF Faculty

Practice

Organization

Benioff Children’s

Physicians

Children’s

Hospital

Foundation

UCSF Health

Affiliates and

Joint Ventures

6

Advancing Finance Services Project

� Outdated unsupported systems creating organizational risk

� Lack of automation for UCSF Health consolidated reporting

� Lack of data governance strategy; redundant and disparate information

technology data, systems, and definitions developed over time and through

affiliations

� Pockets of staff

Past

Mt. Zion

Benioff Children’s Hospital Oakland

Faculty Practice

included in UCSF

Campus

Fu

ture

� Integrated and upgraded financial

platforms

� Standardized Lean processes

� User friendly and flexible

reporting tools

� Introduction to shared services

The evolution of UCSF Health Finance

UCSF financial management structure

UC

Off

ice

of

the

Pre

siden

t

UCSF Campus

UCSF Foundation

UCSF Health

UCSF Medical Center

Benioff Children’s Hospital Oakland

UCSF Faculty Practice Organization

Other Business Units

University of California,

San Francisco

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� Deliver consistent and improved experience for UCSF Health managers and directors in handling their financial management responsibilities

� Implement scalable services across UCSF Health Finance functions

� Provide financial management tools for enhanced reporting, financial transparency and empowered decision making capabilities

� Standardize financial processes and systems across UCSF Health entities, consistent with our Lean principles

Enhanced Performance Portal

PeopleSoft, McKesson, EPSi, Kaufman Hall

common systems

Common business and service line definitions

Shared services, where appropriate

MyReports self-service reporting tools

Ability to consolidate UCSF Health entities

Single multi-year forecasting model

Enhanced labor productivity report for

all entities

Advancing Finance Services outcomes

Chart of Accounts is the common languagebetween entities, systems, and tools

8

Chart of Accounts data

9

10

Data flow overview

It is important to understand how the flow of financial data has changed to support the

Chart of Accounts (COA), MyReports, and EPSi for UCSF Health. Understanding the

flow will help you to understand at what point you are interacting with the data, where it

came from and where it may go downstream.

PeopleSoft is the financial book of record. The new COA is defined and maintained

in PeopleSoft, along with Combo Edit Rules and SpeedType values. This information is

interfaced real time to other systems that interact and feed financial information back to

PeopleSoft.

NOTE: Combo Edits and SpeedTypes are discussed later in this course.

The Financial and Administrative Data Warehouse (FADW) is the

source of financial reporting information for MyReports and other

departmental systems.

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Key UCSF Health data flows

Summary data flows for discussion only; details vary

Om

niv

iew

BCHO

ADP /

Kronos

UCSF

Payroll

FA

DW

Fin

anci

al a

nd A

dm

inis

trat

ive

Dat

a W

areh

ouse

HBSEmployee Time

and Expense

McKessonPO/AP

Source of Actualsdata is in

PeopleSoft

Asset

Mgmt

ODSOperational Data Store

nVisionIntra-day

reporting

PeopleSoft

GL

Chart of Accounts,

SpeedTypes and Combo Edits are

defined and maintained in PeopleSoft

EPSi

Agency

FilesMyExpense

MyReportsUpdated nightly

� Income Statement Report� Balance Sheet Report� Income Statement Variance� Key Operating Trends� Alt-Account Detail Report� Business Line Report� Health Financial Highlights� Labor Productivity� Monthly Variance� McKesson AP Detail

Epic

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Monthly transactional timing

Day 1

Day 2

Day 3

Day 4

Day 5� UCSF Health inter entity transactions with Campus completed

� Campus closes, end of day

Day 6 � UCSF Health intra entity transactions completed

Day 7 � UCSF Health closes, end of day

Represents major monthly transactional deadlines, only

Monthly timing

consistent with

Campus deadlines

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BCHO historical data available for research

Meditech and Financial Edge remain

systems of record until October 1st go-live

Meditech and Financial Edge general ledgers

� General ledger data converted to PeopleSoft from July 1, 2015 forward, available in MyReports

� General ledger reports are archived on shared drive back to September 2005, with access granted by management request

UCSF Chart of Accounts

14

15

UCSF Chart of Accounts

� In this section, the UCSF COA is reviewed in detail, providing a visual

representation of how chartfields can be combined into chartstrings that are

used to build, bind and define our financial structure.

� The UCSF COA enables users of MyReports to identify transactions and

related activities for dynamic reporting, and enables budgeting and planning

through EPSi.

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Chartfields and Chartstrings – the basics

BusinessUnit

AltAccount

[Account = Campus]

Fund DeptID ProjectActivityPeriod

Function Flexfield

Chartstring

Chartfield

� The Chart of Accounts is the DNA that binds, builds, and defines the UCSF financial structure.

� It serves as the building blocks of the general ledger. These blocks, called “Chartfields” work

together in a “Chartstring” to facilitate accounting, reporting and budgeting.

� Chartstring information is passed between PeopleSoft and other applications to capture and

identify financial related activities.

� The Chartstring is comprised of a sequence of Chartfields used in combination to bring meaning

to operational and financial data

� It represents how UCSF gathers, stores, combines, and uses information in operations

� Using Chartfield combinations provides flexibility to allow for internal and external financial

reporting

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UCSF ChartfieldsEach chartfield has a defined purpose

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UCSF ChartfieldsEach chartfield has a defined purpose

In the following pages, we discuss which chartfields are

required and which are not � Some chartfields that previously were not required for UCSF Health are now

required� It is important to understand the different uses of chartfields, in order to

correctly prepare and record transactions going forward� However, if there is not a specific chartstring combination required, it may be left

blank … PeopleSoft will continue to auto-populate the full chartstring with the UCSF Health defaults

Project: 1111111

Fund: 5020

Function: 42

Describes which organization the transaction belongs to

Business Unit

� Represents transactions specific to an organization

� Acts as an identifier allowing all the transactions to

occupy the same ledger

� Business Unit is a required field

UCSF Health � Medical Center (SFMED)� Faculty Practice Organization (SFFPO)� Bay Children’s Physicians (SFBCP)� Benioff Children’s Hospital Oakland (SFCHO)� Children’s Hospital Oakland Family House (SFOFH)� Children’s Hospital Foundation (SFCHF)� Langley Porter Hospital and Clinics (SFLPH)

Other UCSF Business Units� Campus (SFCMP)� UCSF Foundation (SFFDN)

Business Units

primarily used

Beginning October 1st,elimination BusinessUnits will be usedfor consolidation

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Elimination Business Units

West – Medical CenterElimination Medical Center (ELMDC)

All UCSFElimination Business Unit (SFELM)

CampusElimination Business Unit (SFCMP)

HealthElimination Health (ELHEA)

East – BCHOElimination BCHO (ELCHO)

Beginning October 1st, elimination Business Units will be used for consolidation using a PeopleSoft tree

Refer to inter and intra entity transactions section for how-to details

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Identifies the accounting nature or classification (type) of the transaction

Alternate Account Chartfield

� Campus uses Account

� UCSF Campus reports to UCOP through Account structure� Alternate Account structure required for UCSF Health industry reporting

Each Alternate Account is mapped to corresponding Campus Account for reporting

� UCSF Health uses Alternate Account (Alt-Account)

� Classifying transaction into Assets, Liabilities, Net Position (Equity), Revenues, Expenses, and other changes in Net Position

� Alternate Accounts organized into levels using a PeopleSoft tree

designed to facilitate reporting

� Alternate Account is a required field

� Meditech and Financial Edge account numbers changing – cross-walk tool will be available

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Alternate Account types

� Identifies transactions in a way that provides a clear breakdown

between account types: Assets, Liabilities, Net Position (Equity),

Revenues, Expenses

� Alt-Account numbering convention ranges:

Account types and numbering convention range

Assets 10000000 - 19999999

Liabilities 20000000 – 23000000

Net Position (Equity) 23100000– 25800000

Revenue 40000000 – 49999999

Expenses 60000 – 69999 *

Other Changes in Net Position 49950000- 49959999* 60001 – 60999 are reserved for statistical accounts

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Describes where the money comes from

Fund Chartfield

� Fund now is a required field

� Because UCSF is a non-profit, fund chartfield classifications determine

how revenue and expense close out to net position

� Fund chartfield is used to describe, in broad terms, the source of the

transaction

� A fund source is needed to track restrictions imposed by the governing

board or in accordance with regulations, restrictions, or limitations

imposed by sources outside the institution

� Funds organized into levels using a PeopleSoft tree designed to

facilitate reporting

Generally, UCSF Health fund chartfield includes:

� 5020 Unrestricted (most commonly used)

� 4xxx CHORI

� 7xxx Foundation or donor related

� 9xxx Capital assets and depreciation

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Describes the department or unit responsible for the transaction

DeptID Chartfield

� DeptID is analogous with “cost center”

� DeptID is a distinctly identifiable department, division, or unit of an

organization whose managers are responsible for all its associated

costs and for ensuring adherence to its budgets

� DeptID represents an entity or activity with a defined business objective

� Typically, DeptID functions as an organized group of employees with a leader (director, chair, manager) who is accountable for the use of an operational budget

� DeptIDs organized into levels using a PeopleSoft tree designed to

facilitate reporting

� DeptID is a required field

… PeopleSoft tree discussion follows

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Describes the person / activity the transaction is tracking

Project Chartfield

� Project is person or activity v. cost center or entire program-

operation focused

� UCSF Health uses Project only for capital projects,

Foundation and home office allocations

� Campus has multiple uses for Project chartfield

� Recommend Projects for 1:1 relationship with DeptID

� Although, single Project can span multiple DeptIDs

� Projects often have a specific beginning and ending date

� Project is a required field

REMINDER:

Fund is the source

Project allows tracking for a particular activity or purpose (how a department uses funds)

Generally, UCSF Health Project chartfieldincludes:

� 1111111 Default project

� 7xxxxxx CHORI

� 7xxxxxx Foundation

� 99xxxxx Capital

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Activity Period Chartfield

� Activity Period primarily used for contracts and

grants, such as CHORI

26

Defines the mission or purpose of the transaction

Function Chartfield

� Functions are shared and define the mission or

purpose of the transaction

� Function is a required field

Generally, UCSF Health function chartfields used are:

� 42 Medical centers, teaching hospitals

� 44 Organized & sponsored research

� 72 Institutional support (primarily Foundation)

27

Describes the departmental purpose of the transaction

Flexfield Chartfield

� Flexfield chartfield should not be used for

UCSF Health entities

� Flexfield is not a required field

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Chartfield – transaction example

Combo Edits enforce

chartfield requirements

Example: Journal entry to record patient revenue for MRI procedure

Business Unit Alt-Account Account (Campus) Fund DeptID Project FunctionDebit /

(Credit)

SFCHO 10200000 11430 5020 000000 1000000 42 100,000

Benioff Children's

Hospital OaklandGROSS AR HB MC-A/R gross SMS

Sales & Service

Teaching HospBalance sheet MC Clinical Care

Med Center,

teaching hospitals

SFCHO 41105500 47300 5020 766050 1000000 42 (100,000)

Benioff Children's

Hospital OaklandPT REV SELF IP

MC USE-gross

patient rev-inst

Sales & Service

Teaching HospMRI MC Clinical Care

Med Center,

teaching hospitals

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What are Combo Edits?

� Combo Edits represent a set of rules defining linking among chartfields

� Reduces discrepancies to ensure posting to correct chartfields

Allows or prevents combinations of specific chartfields,

such as:� Allow DeptID with specific Functions� Prevent expense transactions without valid Fund, DeptID and

Function� Prevents errors with UC Office of the President reporting

Remember all required chartfields are part of Combo Edit rules

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Net Position

FY 2018 FY 2019

Net position - beginning 50$ 200$

Plus: Revenues 200

Minus: Expenses 100

Plus: Other changes 50

Net position - ending 200$

What is net position?

Net position is the accumulation

of surplus / deficits over time

Business Unit, Alt-Account (balance sheet only),

Fund, and Project chartfields will have year-end

balances roll forward from one year to the next during

the close process. This is referred to as a net position

balance.

� Net position is not retained for other chartfields

Net position will be discussed in future training sessions

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Chartfield set up

32

Setting up new chartfields

Chartfield Set up process

Business Unit

� Coordinated centrally� Contact your Controller’s Office

� Jenny Pulliam (West Bay)� Judy Liske (East Bay)� Ana Lee (capital projects)

Alt-Account

Fund

DeptID

Project

Activity Period

Function

Flexfield � Not used for UCSF Health entities

Business Unit, Fund and

Function set up in

coordination with Shannon

Turner (Campus)

Link to updated request forms available on the UCSF Health Finance website:

http://healthfinance.ucsfmedicalcenter.org/

33

PeopleSoft trees

34

What is a PeopleSoft tree?

� UCSF Health maintains four PeopleSoft trees:1. Business Units

2. Alt-Accounts

3. DeptIDs

4. Funds

� PeopleSoft trees provide hierarchical roll-up

organization

� Nodes are alpha-numeric; posting levels are

numeric

� PeopleSoft trees maintained by the UCSF

Health Controller’s Office (chartfield set up

approver)

� Posting level is called the “leaf ”� Parent levels or “nodes” do not accept financial postings

Provides report options, from transaction detail to summary information

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Business Unit tree

� Business Unit tree established to eliminate

inter company transactions for

consolidated reporting

� All elimination entries are automatically

and systematically populated; manual

journal entries are not allowed to

elimination Business Units

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Alt-Account tree

Natural Category

Level A

CFOLevel

BAudited

Statements

Level C

SegmentLevel

DSegment

Plus

Level E

Posting Level “leaf”

Level F

More

Granular

Less

Granular

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DeptID tree

Level 6

Level 5

Level 4

Level 3

Level 2

Level 1 200000

Medical Center Main

H1090B

CNO

772001

Respiratory Care Services

H1018C

Clinical Services

H1019D

Heart and Vascular Center

759004

Cardiac Rehab

H1040E

Noninvasive & Invasive Labs

763006

Vascular Lab

773070

SOM CVRI

Parent level or

“node”

Posting level or

“leaf ”

Postings can occur at levels 3, 4, 5 or 6

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Fund tree

Fund TypeLevel

AFund

Restriction

Level B

Fund Group

Level C

Fund Category

Level D

Posting Level “leaf”

Level E

PeopleSoft trees utilized to provide Fund roll-ups and

groups, similar to the Alt-Account chartfield

Level A Level B Level C Level D Level E - Posting Level

Fund Type Fund Restriction Fund Group Fund Category Fund Name

100A - Current funds

120B - Current unrestricted

500C - Sales & service

502D - Sales and service, hospital

5020 - Sales & Service Teaching HospThere are 5 Fund types:� 100A – Current funds� 200A – Agency restricted� 600A – Loan� 750A – Endowment principal� 900A - Plant

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Capital accounting

40

Capital accounting

Allows for MyReports reporting tool use

DeptID Capital DeptID 000000 for Balance Sheet

Alt-Account Expense account CIP 12501xxx or SIP 12401xxx

Fund 5020 9205

Project

Flexfield Do not use Do not use

Consistent with UCSF Campus process

� Approved centrally by the Campus Controller’s Office

� Job aid will be available prior to go-live, in September

7-character numbering convention:

[1] [2] [4] [5] [6] [7]

"5"

"4"

CIP project

SIP project

"99" - UCSF

Health Project

[3]

Project ID[individualized project number usually set up

sequentially; prior project numbers maintained]

In PeopleSoft, enter "Requested Project ID (Optional)", otherwise system will generate number

41

SpeedTypes

42

What is a SpeedType?

SpeedType is a 10 character shortcut for commonly used chartfield

combinations. When a SpeedType is entered, it automatically expands into

your predefined chartstring.� Predefined chartstring includes all required chartfields, except for Alt-Account

UCSF Health SpeedType search is available from two locations:

General ledger Chartstring “shortcuts”

MyAccess Log into MyAccess, scroll down or search and select “SpeedType

Search and Chartfield Validator”

PeopleSoft menu Log into PeopleSoft from MyAccess and click on “Main Menu”. Scroll

down the menu and click the “SpeedType Srch & COA Validator” link

UCSF Health SpeedTypes are primarily for

McKesson use, different from Campus use

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Using SpeedTypes at UCSF Health

Where does UCSF Health use SpeedTypes?� McKesson purchasing and accounts payable, available in drop-down list� MyExpense, similar to Campus use

Are there required SpeedType characters?� UCSF Health naming conventions:

� Must contain 10 characters� Use DeptID if Project is default number� Use Project if there is Project chartfield� Use “x” for any additional filler characters

Does UCSF Health use Speedtype different than Campus?� Individual Campus departments set up and maintain SpeedTypes� UCSF Health SpeedTypes are set up as part of the Alt-Account and Project

chartfield set up, by the Controller’s Office

How are SpeedTypes set up and by whom?� SpeedTypes are set up as part of the DeptID and Project chartfield set up

DeptID Project Speedtype

848005 1111111 848005xxxx Keep existing SpeedTypes

000000 9951048 9951048xxx

820053

[Radiology]7652000 7652000xxx

820052

[Laboratory]7652000 765200LAB

If Project used by more than 1 DeptID,

use 3 digits to identify DeptID

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Inter and intra entity transactions

45

Inter and intra entity transactions� Between UCSF Health and other entities

� Within UCSF Health entities

As a multi-entity organization, we must consolidate our

financial statements to present one UCSF Health financial

statement� Since there are inter and intra entity transactions, if we simply add

up our respective financials, results will be grossed up

� There are three ways to eliminate inter and intra entity transactions:1. Elimination Business Units

2. Paired accounts

3. Adjustment periods

Consolidated financial statements

46

47

1. Elimination Business Units

In earlier sections, we discussed four

PeopleSoft trees facilitate roll-up for various

data fields� Business Units

� Alt-Accounts

� DeptIDs

� Funds

Red boxes show the overall UCSF Health

roll-up, consistent with the UCSF

management structure� Within each major branch of the tree, you will

now find an elimination Business Unit starting

with “EL”

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CHO Foundation receives Gift Funds, recorded as revenue

� Then transfer funds to clinical department to expend in accordance with gift restrictions

Elimination example

� Green boxes highlight where the movement of funds result in revenue being

recorded twice in two different entities

� Blue boxes highlight the expenses being recorded twice

BU DeptID Journal Line Desc Alt Account Project ID Fund Function Affiliate Debit1

Credit1

SFCHF Varies Gift Receipt 11190004 - Cash 7XXXXXX 7XXX 72 100,000

SFCHF Varies Gift Receipt 49919053 - Gift Revenue 7XXXXXX 7XXX 72 100,000 634005 - LPPHC

SFCHF Varies

Transfer of Receipts from

CHO Foundation to BCHO

Distribution Expense - 49919051,

49919052, 49919053 7XXXXXX 7XXX 72 SFCHO 100,000

SFCHF Varies

Transfer of Receipts from

CHO Foundation to BCHO 1190004 - Cash 7XXXXXX 7XXX 72 100,000

SFCHO Varies

Transfer of Receipts from

CHO Foundation to BCHO 10010000 - Cash 7XXXXXX

5020 or

7XXX 42 100,000

SFCHO Varies

Transfer of Receipts from

CHO Foundation to BCHO 49919509 - Gift Revenue 7XXXXXX

5020or

7XXX 42 SFCHF 100,000 634005 - LPPHC

SFCHO Varies

Permitted purchases and

expenditures in accordance

with Gift Funds Gift Expenditures 7XXXXXX

5020 or

7XXX 42 100,000

SFCHO Varies

Permitted purchases and

expenditures in accordance

with Gift Funds 10010000 - Cash 7XXXXXX

5020 or

7XXX 42 100,000 634005 - LPPHC

Automatically Generated

ELCHO 49919509 - Gift Revenue CHO 7XXXXXX

5020 or

7XXX 42 100,000

ELCHO

Distribution Expense - 49919051,

49919052, 49919053 7XXXXXX

5020 or

7XXX 42 100,000

48

The affiliation code needs to be filled in, if we want transaction to eliminate

� Affiliation code will be the opposite BU of the selected BU

Business Unit ELCHO journal is auto-

generated based on affiliation code There is combo edit so journal will not save without affiliation

account for these Alt-Accounts / Business Unit combo

Elimination example, continued

49

BU DeptID Journal Line Desc Alt Account Project ID Fund Function Affiliate Debit1

Credit1

SFCHF Varies Gift Receipt 11190004 - Cash 7XXXXXX 7XXX 72 100,000

SFCHF Varies Gift Receipt 49919053 - Gift Revenue 7XXXXXX 7XXX 72 100,000 634005 - LPPHC

SFCHF Varies

Transfer of Receipts from

CHO Foundation to BCHO

Distribution Expense - 49919051,

49919052, 49919053 7XXXXXX 7XXX 72 SFCHO 100,000

SFCHF Varies

Transfer of Receipts from

CHO Foundation to BCHO 1190004 - Cash 7XXXXXX 7XXX 72 100,000

SFCHO Varies

Transfer of Receipts from

CHO Foundation to BCHO 10010000 - Cash 7XXXXXX

5020 or

7XXX 42 100,000

SFCHO Varies

Transfer of Receipts from

CHO Foundation to BCHO 49919509 - Gift Revenue 7XXXXXX

5020or

7XXX 42 SFCHF 100,000 634005 - LPPHC

SFCHO Varies

Permitted purchases and

expenditures in accordance

with Gift Funds Gift Expenditures 7XXXXXX

5020 or

7XXX 42 100,000

SFCHO Varies

Permitted purchases and

expenditures in accordance

with Gift Funds 10010000 - Cash 7XXXXXX

5020 or

7XXX 42 100,000 634005 - LPPHC

Automatically Generated

ELCHO 49919509 - Gift Revenue CHO 7XXXXXX

5020 or

7XXX 42 100,000

ELCHO

Distribution Expense - 49919051,

49919052, 49919053 7XXXXXX

5020 or

7XXX 42 100,000

50

Elimination Business Units

Business Unit tree with multiple levels

� Reports on consolidated entities combining transactional Business

Units with elimination Business Units

Total BCHO = ELCHO + SFCHF + SFCHO + SFOFH

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Sample income statement illustration

BCHO Combined BCHO Clinical and Chori Foundation Family House ELCHO

Consolidated - No

Eliminations SFCHO SFCHF SFOCF ELCHO

Revenue 200,000 100,000 100,000

Total Revenue 200,000 100,000 100,000 - -

Distribution Expense 100,000 100,000

Construction Cost 100,000 100,000

Total Expenses 200,000 100,000 100,000 - -

Net Income 0 0 0 0 0

BCHO Combined BCHO Clinical and Chori Foundation Family House ELCHO

Consolidated - with

Eliminations SFCHO SFCHF SFOCF ELCHO

Revenue 100,000 100,000 100,000 (100,000)

Total Revenue 100,000 100,000 100,000 - (100,000)

Distribution Expense - 100,000 (100,000)

Construction Cost 100,000 100,000

Total Expenses 100,000 100,000 100,000 - (100,000)

Net Income 0 0 0 0 0

Without posting necessary

eliminations, revenue and

expense is overstated,

although the net income is

correct

After posting eliminations,

each respective income

statement - SFCHO, SFCHF -

is correct

� And the consolidated with

ELCHO is also correct

With Business Unit eliminations

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� Alt- Account: to be used with all UCSF Health entities except SFBCP

� BCP does not consolidate into UCSF Health

2. Paired accounts

� Paired accounts have the same effect as the consolidation

Business Unit eliminations, except we don’t use a Business

Unit, but an account that does the elimination

� Doing Business With UCSF Health job aid includes section that

shows paired accounts for within UCSF Health – to be used

for transactions between UCSF Health entities

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BU DeptID

Journal Line

Desc Alt Account Project ID Debit1

Credit1

Recharges

SFMED 849002 - Shared Services SFMED 61004 RECHARGES-SYSTEM DIRECT SALARIES 1999506 94,396

SFMED 849002 - Shared Services SFMED 62004 RECHARGE-SYSTEM DIRECT BENEFITS 1999506 29,779

SFMED 849002 - Shared Services SFMED

69902 RECHARGES SYSTEM PURCHASED

SERVICES 1999506 91,713

SFMED 849002 - Shared Services SFMED 67790 – Recharge – Depreciation 1999506 9,640

SFFPO 849003 - Shared Services FPO 61004 RECHARGES-SYSTEM DIRECT SALARIES 1999506 27,202

SFFPO 849003 - Shared Services FPO 62004 RECHARGE-SYSTEM DIRECT BENEFITS 1999506 8,581

SFFPO 849003 - Shared Services FPO

69902 RECHARGES SYSTEM PURCHASED

SERVICES 1999506 26,429

SFFPO 849003 - Shared Services FPO 67790 – Recharge – Depreciation 1999506 2,778 634005 - LPPHC Business Office

SFLPH 849004 - Shared Services LPH 61004 RECHARGES-SYSTEM DIRECT SALARIES 1999506 1,097

SFLPH 849004 - Shared Services LPH 62004 RECHARGE-SYSTEM DIRECT BENEFITS 1999506 346

SFLPH 849004 - Shared Services LPH

69902 RECHARGES SYSTEM PURCHASED

SERVICES 1999506 1,065

SFLPH 849004 - Shared Services LPH 67790 – Recharge – Depreciation 1999506 112

Recoveries

SFHEA 848081 - IT-Apps. Administration 61003 RECOVERIES-SYSTEM DIRECT SALARIES2

1999506 122,695

SFHEA 848081 - IT-Apps. Administration 62003 RECOVERY-SYSTEM DIRECT BENEFITS2

1999506 38,706

SFHEA 848081 - IT-Apps. Administration

69901 RECOVERIES-SYSTEM PURCHASED

SERVICES 1999506 119,208

SFHEA 848081 - IT-Apps. Administration 67791 – Recovery – Depreciation 1999506 12,530

293,139 293,139

Home Office allocations

Example highlighted in red

shows how the allocated salaries

expense to SFLPH, SFFPO and

SFMED rolls up together with

the SFHEA home office

recovery under Salaries

Paired accounts example

61003/61004 Falls under Salaries

62003/62004 Falls under Benefits

69901 Falls under Recoveries

69902 Falls under Purchase Services

67790/67791 Falls under Depreciation

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Account UCSF Health West Bay Medical Centers LPPHC Faculty Practice Home Office

Level Consolidated SFMED SFLPH SFFPO SFHEA

Revenue

Total Revenue - - - - -

Level F Salaries 122,695 122,695

Level F Salaries Recharge 122,695 94,396 1,097 27,202

Level F Salaries Recovery (122,695) - - - (122,695)

Level D Subtotal Salaries 122,695 94,396 1,097 27,202 -

Total Expenses - 94,396 1,097 27,202 -

Net Income 0 (94,396) (1,097) (27,202) 0

1

2

Because we have the benefit of the account tree, Levels E and D will show

only the subtotal of the salary amount

Totals for the home office should reflect zero

1

2

Sample income statement illustrationWith paired accounts eliminations

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Adjustment

PeriodDescription Purpose

01-12 Regular accounting period

All regular accounting entries

101-112 Agency transaction reclassification

Campus agency transactions are recorded as revenue and expense and then moved to balance sheet in a reporting period not seen by Campus

501-512 Financial statement reporting

This period stays open after financial close to record additional accruals as other “topsides” that auto-reverse in next reporting period

801-812 Recharge transaction reclassification

Campus uses field to “eliminate” grossed up recharges between Campus and Medical Center; could also be used to eliminate CHO transactions once on same general ledger

901-912 Medical Center reconciliation period

Medical Center’s debt is on local books when UCOP wants eliminated because it is carried on their books

UCSF Health does not generally use Adjustment periods� PeopleSoft feature used solely

by the Campus controller’s office and a few select UCSF Health staff

� However, you should know that it does exist

3. Adjustment periods

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Check your knowledge

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1. Combo edits are?a. Used to ensure validity of chartfields in a chartstringb. Used to enforce requirements of specific chartfields by transaction typec. Created in PeopleSoft and interfaced to other systems that send transactional data

back to PeopleSoftd. All of the above

2. A Chartfield is?a. Alternate Accountb. Projectc. Fundd. Part of a chartstring

3. The PeopleSoft applications are what?a. The financial book of recordb. The only financial application at UCSF Healthc. The only system that uses the new Chart of Accounts

Check your knowledgeQuestions 1 to 3

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4. The Chart of Accounts, SpeedTypes and Combo Edits are

created and maintained where?a. ESPib. PeopleSoftc. McKesson

5. Chartfield trees support dynamic reporting by ……a. Creating hierarchical grouping to support reporting at different levels of

granularityb. Providing a central repository of tree information that can be used across systemsc. Allowing for both strictly enforced and loosely enforced trees by chartfieldd. All of the abovee. None of the above

Check your knowledgeQuestions 4 and 5

58

1. Combo edits are?a. Used to ensure validity of chartfields in a chartstringb. Used to enforce requirements of specific chartfields by transaction typec. Created in PeopleSoft and interfaced to other systems that send transactional data

back to PeopleSoftd. All of the above

2. A Chartfield is?a. Alternate Accountb. Projectc. Fundd. Part of a chartstring

3. The PeopleSoft applications are what?a. The financial book of record

b. The only financial application at UCSF Healthc. The only system that uses the new Chart of Accounts

Check your knowledgeQuestions 1 to 3

ANSWERS

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4. The Chart of Accounts, SpeedTypes and Combo Edits are

created and maintained where?a. ESPib. PeopleSoft

c. McKesson

5. Chartfield trees support dynamic reporting by ……a. Creating hierarchical grouping to support reporting at different levels of

granularityb. Providing a central repository of tree information that can be used across systemsc. Allowing for both strictly enforced and loosely enforced trees by chartfieldd. All of the above

e. None of the above

Check your knowledgeQuestions 4 and 5

ANSWERS

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Resources and tools

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Quick references and job aidsRemember there are some PeopleSoft and Chart of Account

differences between UCSF Health and Campus

PeopleSoft and Chart of Account

information, including job aids, are located

at the Campus controller’s website

Additionally, resources and training

materials are located at the UCSF

Health Finance website

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Mapping cross-walk

Meditech Chartstring

(BCHO)

Alt-Account and DeptID

(UCSF Health)

Mapping cross-walk tool at

https://its-ba.ucsf.edu/bchomapping/

Navigation tool between Meditech/Financial Edge and PeopleSoft

Meditech PeopleSoft

Corp/CC combo Description Dept ID Description

107011 TRAUMA SALS MGMT/SUP 701150 TRAUMA

107060 PSYCHIATRIC EMER SVC SAL 706050 PSYCHIATRIC EMER SVCS

107070 NEONATAL FOLLOWUP SALSMGMT/SUP 707059 NEONATAL FOLLOW UP

107071 ADOLESCENT MEDICINE SALSTECH/S 707190 TEEN CLINIC

Data governance – Lexicon data catalog

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Where do I find the definitions for governed metrics?

Additional data governance training will be provided in late 2017

� One-stop source for finding and obtaining information on UCSF’s data and

analytic assets− Allows you to browse and search for UCSF data assets, dashboards, reports, interfaces and metrics

� Lexicon contains information on over 250,000 items including:− Data (Warehouses / Marts / Tables / Dictionaries)− APeX Clarity− Clinical Data Warehouse (CDW)− Decision Analytics Reporting Tool (DART)− Decision Support’s UCAll− Financial and Administrative Data Warehouse (FADW)− Qlikview data stores− Dashboards

� Lexicon contains linkages between items − For example: data sources for a report or dashboard; dashboards where you can find a metric;

columns and data dictionary for a data table; and interfaces between applications

http://lexicon.ucsfmedicalcenter.org/

DocuSign

� All UCSF faculty, staff, and students have free

unlimited access to DocuSign

� Top reasons to use DocuSign:� Repeatable, standardized process� Ability to track real-time routing status� Ensures secure, legal electronic signing both

inside and outside of UCSF

� Login to DocuSign from MyAccess or

www.docusign.net

DocuSign is UCSF's electronic signature solution, a cloud-based

application, allowing users to send and sign securely as well as input

other data into a document with automated document workflow

For more information https://it.ucsf.edu/services/electronic-signature

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66

Financial systems access

To obtain appropriate access to

UCSF Health financial systems,

cost center managers complete

Financial Systems Access

Request form (FSAR)

� All requests will be approved

by Application Administrator

for each system

FSAR (form and job aid) available at UCSF Health Finance website:

http://healthfinance.ucsfmedicalcenter.org/

Signing into MyAccess

Username options Example

Username SmithJ

UCSF email address smithj@ucsf.edu

UCSF Health domain username ucsfmc\smithj

� Go to MyAccess at http://myaccess.ucsf.edu

� Enter your username and password combination in the

Username and Password fields:

� Click Login

� Click the button and select favorite

applications, such as PeopleSoft or MyReports

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MyAccess is the UCSF Single Sign-on (SSO) service� Allows customers to sign-on once and access all of the participating

applications for which they are authorized

� Includes access to MyReports, PeopleSoft, Password Manager, and

Learning Management System

Works withUCSF WestBay network

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Project organization chart

69

Contacts – post October 1st go-live

Business Unit contacts

UCSF Medical Center

� Jenny Pulliam

Jenny.pulliam@ucsf.edu

415-353-3834

UCSF Faculty Practice

� Nadine Forsman

Nadine.forsman@ucsf.edu

415-353-8021

Benioff Children’s Hospital Oakland

� Judy Liske

JLiske@mail.cho.org

510-428-3611

Benioff Children’s Physicians

� Lual Lualhati

Lual.lualhati@ubcp.org

415-353-4984

Functional area contacts

PeopleSoft questions

East Bay: see support options

West Bay: submit ServiceNow Ticket

415-514-4100

MyReports

� Controller’s Office Solution

Center

Submit a ServiceNow Ticket

COSolutionCenter@ucsf.edu

415-476-2126

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BCHO PeopleSoft support – 3 options available

At any point, email project team with non-urgentquestions or to request support, if Super User or Project Team member is not nearby

EmailSuper User

Asset Management:

Evelyn Herringeherring@mail.cho.org

510-428-3885 x4554

General Ledger:

Debbie Wenrichdwenrich@mail.cho.org

510-428-3885 x2219

or

Judy Liskejliske@mail.cho.org

510-428-3611

Project Team

� 10/1 – 10/10: Send an email to Scott Elam or Fateh Shams

� 10/11 – 10/31: Fateh Shams will rotate between Emeryville, Foundation, and CHORI to provide in-person support

� WebEx remote support available; and 11 am daily User Support Group calls (starting on 10/16)

� 11/1 – 11/9: Fateh Shams located in Emeryville + another analyst will rotate between Foundation and CHORI

� WebEx remote support available; and 11 am daily User Support Group calls

Fateh Shams – fateh.shams@ucsf.edu

Scott Elam – scott.elam@ucsf.edu

Email project team anytime at: AdvancingFinanceServices@ucsf.edu

Next steps

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We need your help …

� Review, improve, document, and validate current

and future processes and procedures

� Participate in training

� Log and follow-up on identified issues

� Please share your ideas, suggestions, and

questions

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Conclusion

In Health COA-201, we introduced your transition to the new UCSF Health chart

of accounts, covering:

Introduction

Chart of Accounts data

UCSF Chart of Accounts

Chartfield set up

PeopleSoft trees

Capital accounting

SpeedType

Inter and intra entity transactions

Check your knowledge

Resources and tools