This document is meant to introduce concepts for the BASIS Departmental Accounting, Reporting, and Tracking (DART) system. The system is designed to be responsive to the day-to-day needs of the University community, providing departmental users with tools for effective planning and financial control.
Campus departments have the ability to aggregate financial activity into categories that are meaningful to them (e.g., Copying, Computer Maintenance, In-State Travel, etc.), as well as the ability to view fund balances on-line and enter anticipated revenues and expenditures. When combined with on-line lists and reports, these tools should eliminate the need for duplicate entry and maintenance of stand-alone bookkeeping systems.
| Command | Description |
|---|---|
| ACAL | Actual accounting CALendar |
| AD | Accounting Detail |
| CACC | Copy All Center Categories |
| CCC | Company Cost Center |
| CCCA | Company Cost Center Add |
| CDC | Center Dept Category maintenance |
| CSCC | Copy Selected Center Categories |
| DCAT | Departmental CATegory maintenance |
| DBC | Distribute Budget to Categories |
| LACC | List All Categories for a CCC |
| LAPO | List Acctg txns for a PO and date |
| LATC | List Acctg Trxns by Category for a dac |
| LATF | List Acctg Trxns by Follow-up for a dac |
| LATM | List Acctg Trxns by Month for a CCC |
| LATO | List Acctg Trxns for an INT service Order |
| LATS | List Acctg Trxns with Suspended code |
| LBAM | List Balances for a ccc & Acct by Month |
| LBCA | List Balances for a CCC & type by Acct |
| LBCB | List Balances for a Co., Bu, and class |
| LBCM | List Balances by Category by Month for a cost center |
| LBDC | List Balances by Dept Category for a cost center |
| LBRC | List Balances by Rollup Cost Center |
| LBSP | List Balances for Sponsored Programs |
| LCAC | List CAtegories for a Class |
| LCAT | List CATegories |
| LCBU | List Company cost centers for a Budgetary Unit |
| LCIC | List CAtg for Inst Catg/Class by Seq cd |
| LOPC | List Open PO's for a Company Cost Center |
| LPAC | List Planned Activity by Category for ACCC |
| LRSP | List Revenue for Sponsored Programs |
An Institutional category is a predefined code (eight characters or less) used to identify the highest level of categorization of the budget. This is the level at which the university budgets funds to cost centers. When a company cost center is created, an appropriate mix of institutional categories are automatically added to the company cost center. Institutional categories can be broken down into sub-categories called departmental categories if the department wants a more detailed level of activity. Below is a list of institutional categories, descriptions, and category class (1-asset, 2-liability, 3-fund balance, 4-revenue, or 5-expenditure).
| Category | Category Description | Category Class |
|---|---|---|
| Asset | Asset | 1 |
| Liab | Liability | 2 |
| FundBal | Fund Balance | 3 | FedAppro | Federal Appropriations | 4 | Grants | Grants and Contracts | 4 | Other | Other Revenue Sources | 4 | Sales | Sales and Services | 4 | StAppro | State Appropriations | 4 | Tuition | Tuition and Fees | 4 |
| Contg | Contingencies | 5 | CostIndi | Cost Indirect | 5 |
| DebtServ | Debt Service | 5 |
| EGChgBk | E&G Charge Back | 5 |
| FringeNA | Fringe Benefits not allowed | 5 |
| Fringes | Fringe Benefits | 5 |
| Maint | Maintenance | 5 |
| OtherCom | Other Compensation | 5 |
| OthrMand | Other Mandatory | 5 |
| SalClass | Salaries, Classified | 5 | SalClPB | Salaries, Classified Partial Benefits | 5 |
| SalGA | Salaries, Graduate Assistant | 5 |
| SalNC | Salaries, Nonclassified | 5 | SalNCPB | Salaries, Nonclassified Partial Benefits | 5 | SalSumAl | Salaries, Summer/Annual Leave | 5 |
| Schl | Scholarships | 5 |
| Util | Utilities | 5 |
| Wages | Wages | 5 |
| WagesStu | Wages, Student | 5 |
A company cost center identifies the lowest level entity that financial information is maintained. The first four digits identify the company, the next five digits identify the department, the next two digits identify the function (use of funds), and the last four digits can be used to further define a cost center into projects.
A departmental category is a code (eight characters or less) used to categorize or organize budget, expense, estimated revenue, revenue and other financial activity at a level of detail useful to departments. For example, SupOff is the departmental category for office supplies, which would be considered a sub-category of the institutional category of Maint. All of the departmental categories can be listed by using LCAT. If a category is needed which does not occur on the list, contact Financial Affairs to request its addition to the system.
Use of the departmental categories allows you to view balances with activity listed under very specific headings, such as TravInSt, Airfare, Copying, Dues, EqptComp and SupOff instead of a lump total under Maint.An Account Code is a general ledger eight digit number that represents the category, class code, and object code or ID. The first 2 digits represent the category, the third digit represents the class, and the last five digits represent the object code or ID.
An accounting transaction type is a number that identifies the transaction as an asset (1),liability (2), fund balance (3), revenue (4), expense (5), estimated revenue (6), budget (7), interfund transfer (8), or an intrafund transfer (9).
A source code identifies the source of the accounting transaction such as UP for purchase order transactions, GJ for general ledger transactions, LD for payroll transactions, and IO of internal purchase order transactions.
A class is a number that identifies a departmental category as an asset (1), liability (2), fund balance (3), revenue or estimated revenue (4), or budget/expense/encumbrance/ commitment/planned expenditure/fund transer (5).
A commitment represents requistion amounts that have not been assigned a purchase order number. The requistions have been submitted for approval but not yet approved.
A pending amount represents a transaction that has been subitted for approval but not yet approved such as GJIM and LABOR transactions.
A Planned Activity is a specific dollar amount that is expected to be spent but no transactions representing these amounts have been created.
The sequence code is a three-character value that defines the order in which categories are displayed or sorted, allowing for broad groupings of categories and an organization that makes sense to you. When categories are created by Financial Affairs, they are assigned a "UA Seq" or default institutional sequence. This is the sequence used unless you override it by specifying a preferred departmental sequence (Dept Seq).
Each CCC can have its own sequence codes arranged. Using sequence codes, you could have all computer-related expenditures listed together or all travel-related expenses. Sequence codes can be duplicated (shared among categories on a CCC).