OUS Finance Warehouse

Transcription

1 OUS Finance Warehouse History The OUS Finance Warehouse was placed into service after the implementation of the Banner Finance Information System (FIS) in fiscal year The warehouse originally was a copy of the OSU Finance Warehouse. The warehouse objects include the General Ledger, Operating Ledger, Payroll Ledger, Transaction Ledger, Fixed Assets, Approvals, and Validation Tables. Minor modifications were made to the warehouse until 2002 when a major redesign expanded the Payroll Ledger objects, Transaction Ledger objects, Fixed Assets objects, and the Validation Tables objects. The OUS Finance Warehouse consists of data from all Oregon University System (OUS) institutions. The OUS Finance Warehouse contains all Banner data for data elements in the Warehouse without restrictions except as listed below: 1. General Ledger and Operating Ledger - All OUS institutions fiscal year 1996 forward. 2. Transaction Ledger - Only 5-site institutions for fiscal year 2001 forward. 3. Payroll Ledger and OPE Ledger - WOU, SOU, EOU, OIT, and Chancellor s Office (5-site) fiscal year 1996 forward. - UO, OSU, and PSU (Big 3) for fiscal year 2003 forward. 4. OPE Ledger - fiscal year 2003 forward for all institutions. Access to Data All data access is controlled by the User Coas code, except the Chancellor s Office has access to data for all institutions. Frequency of Data Refresh The frequency and sources of updates to the data in the OUS Finance Warehouse are as follows: Table Frequency of Updates Source of Update Periods/Years Updated 5-site Coas codes E-WOU, F-SOU, G-EOU, H-OIT, K-CO General Ledger Operating Ledger Transaction Ledger General Ledger Operating Ledger Nightly except as below (begins at 5:30 p.m. M-F excluding holidays) Nightly(begins at 5:30 p.m. M-F excluding holidays) First Friday each month & night of period 12 & 14 close (begins at 5:30 p.m.) University s Banner FIS Production Current fiscal year (future fiscal year if open) Append transaction data by activity_date since last update Current and prior fiscal years (future fiscal year if open) Payroll Ledger Payroll Ledger Nightly except as below (begins at 5:30 p.m.) First Friday after close each period, last Friday each month, & night of period 12 close (begins at 5:30 p.m.) HR Data Store Current fiscal period Current fiscal year (prior fiscal year at night period 12 close) Page 1 of 21

2 Table Frequency of Updates Source of Update Periods/Years Updated OPE Ledger M-F 6am HR Data Store Changes since prior refresh Fixed Assets Approvals Validation Tables except Index Codes Index Codes Index Codes Nightly except as below (begins at 5:30 p.m. M-F excluding holidays) First Friday each month & night of period 12 & 14 close (begins at 5:30 p.m.) Big 3 Coas codes B-UO, C-OSU, D-PSU General Ledger Operating Ledger Payroll Ledger OPE Ledger Approvals Fixed Assets Validation Tables except Index Codes Index Codes Monthly (except as below) approximately 1 week after month end close University s Banner FIS Production OWAG HR Data Store Extracted at Big 3 University Mostly OWAG Extracted at Big 3 University Full refresh, All Banner data Current fiscal year Full refresh, All Banner data Current fiscal year Last closed fiscal period Full refresh, 2003 forward Full refresh, All Banner data Delete all fiscal years except current fiscal year General Ledger Operating Ledger Index Codes Quarterly after March, June, Sept, Dec & period 14 close (approximately 1 week after close) OWAG Extracted at Big 3 University Current and prior fiscal years Full refresh, All Banner data Payroll Ledger OPE Ledger Quarterly after March, June, Sept, Dec close (approximately 1 week after close) HR Data Store Current fiscal year (prior fiscal year when close period 12) Full refresh, 2003 forward Page 2 of 21

3 Controls The following controls are to ensure that (1) all records have been imported, (2) control totals of the records imported agree to control totals in the underlying accounting records, and (3) comparable data within the warehouse agrees to each other. Completeness of Records The first series of controls is to ensure that all data was imported into the OUS Finance Warehouse: Objective of Control Procedure Assurance that tables imported are complete. Description of Control Procedure For eachfinance Warehouse table within each COAS code, compares number of records imported to number of records exported. Who Performs Control Procedure? WIT How are Control Procedure Results Documented? to warehouse team Agreement of Control Totals to Underlying Accounting Records (i.e., Banner FIS) The second series of controls is to ensure that control totals within the OUS Finance Warehouse agree to the control totals of the underlying accounting records (i.e., Banner FIS): Objective of Control Procedure Assurance that general ledger totals in warehouse agree to Banner FIS Assurance that operating ledger totals in warehouse agree to Banner FIS Description of Control Procedure By Institution, Fiscal Year and Period, Fund Code not equal A00000, Account Code = A0901 Compare: Banner sum (fgbgenl_sum_periodic_dr) - sum(fgbgenl_sum_periodic_cr) to: Warehouse sum(end_bal). By Institution, Fiscal Year and Period, Account Type Level 1 Banner sum(fgbopal_nn_ytd_actv) Periods that Control Procedures Applies Last closed and all open periods Last closed and all open periods Who Performs Control Procedure? WIT WIT How are Control Procedure Results Documented? to warehouse team to warehouse team to: Warehouse sum(ytd_acct_total). Assurance that transaction ledger totals in warehouse agree to Banner FIS Compare TL documents by document type prior and current fiscal period WIT to warehouse team Page 3 of 21

4 Objective of Control Procedure Assurance that payroll ledger totals in warehouse agree to Banner FIS Assurance that OPE ledger total in warehouse agrees to Banner FIS Assurance that approvals, fixed assets,validation tables info in warehouse agrees to Banner FIS Description of Control Procedure Payroll Ledger Reconciliation report: OL totals (where acct_code begins with 1) minus PL totals (where acct_code begins with 1) minus TL totals (where acct_code begins with 1 and appropriate rule codes). When this total is zero the ledger is in balance. See complete description of this report in the next section, Reconciling the Payroll Ledger in the OUS FIS Warehouse OPE Ledger Reconciliation report: OL totals (where acct_code begins with 109) minus PL totals (where acct_code begins with 109) minus TL totals (where acct_code begins with 1 and appropriate rule code). When this total is zero the ledger is in balance. Periods that Control Procedures Applies Current period and last closed period Current period and last closed period Who Performs Control Procedure? User run report User run report None None None How are Control Procedure Results Documented? Report to user Report to user Page 4 of 21

5 Data integrity within the OUS Finance Warehouse The third series of controls is to ensure that comparable data within the OUS Finance Warehouse is the same. An example is that the total activity of the operating ledger must agree to the net change in the applicable control accounts of the general ledger. Objective of Control Procedure Operating Ledger & General Ledger Payroll Ledger, Transaction Ledger, Approvals, Fixed Assets, Validation Tables Description of Control Procedure Compare Operating Ledger and General Ledger control account data for last closed and all open period by Institution, Fiscal Year and Period, Account Type Level 1 (Operating Ledger) or Account Code (General Ledger) Operating Ledger Account Type Level 1 Codes of 50 (Revenue), 60 (Labor), 70 (Expense), 80 Transfer) General Ledger Account Codes starting with C and description not starting with Bud or Enc Who Performs Control Procedure? WIT None None None How are Control Procedure Results Documented? to warehouse team Reconciling the Payroll Ledger in the OUS FIS Warehouse Reconciliation Controls in the OUS FIS Warehouse The OUS FIS Warehouse load process includes reconciliation controls for the General Ledger, Operating Ledger, Transaction Ledger and Payroll Ledger. GL, OL and TL are balanced against source Banner totals. For each load, the GL and OL reconciliation runs for the last closed fiscal period and all open fiscal periods. The TL reconciliation covers the prior and current fiscal periods. (The Warehouse does not contain transaction data for COAS B, C and D (U of O, OSU and PSU), therefore this check is not run for those schools). In turn, the Payroll Ledger reconciliation uses information from the Operating Ledger and Transaction Ledger. The report covers the last closed fiscal period and all open fiscal periods. In general, any payroll transaction in the OL (identified by an Account Code beginning with 1) must have a matching transaction in either the PL or TL. Thus, the computation is, for each labor account code for each period: Operating Ledger Payroll Ledger Transaction Ledger = 0 Page 5 of 21

6 The transaction records included in this computation are determined as follows: Account Code begins with 1 AND Rule Code is NOT one of the following: 1AGB, 1BAT, 1BPA, 1BTA, 1BUD, 2ENC, 1CCA, 1CCB, 1DBA, 1GFT, 1PBA, 2LIQ, 1PBD, 1PTB, 1SSA, 1SSB, 1SST, 6ERE, 6HGR, 7OPA, 7OPI, 7PRA, 7PRI Document Type is not CHK If this computation does not result in 0, an exception is associated with the Payroll Ledger. Such exceptions can be caused by mispostings in Banner: for example, there may be a record in the TL that matches the OL, but was posted to a different period than the OL record. Such out-of-balance conditions persist until corrected in Banner by the accountants at the affected campus. Because of this, the report sent to the analyst after each Warehouse load does not include the results of the Payroll Ledger reconciliation. Rather, exceptions are recorded in the AUDIT_PAYROLL_LEDGER database table in the Warehouse schema, which is available for querying by all OUS FIS Warehouse users. Payroll Ledger Reconciliation Report Because Payroll Ledger reconciliation discrepancies are not reported to the Warehouse team, and because any corrections will be performed by the school, the Payroll Ledger Reconciliation should be periodically checked by users. To facilitate this, the BI Query model for the OUS FIS Warehouse contains the Payroll Ledger Reconciliation report. This report is located on the Admin Reports window of the OUS FIS model. The Admin Reports button is accessible from any model window except the home window. To run the Payroll Ledger Reconciliation report, click on the report button. You will be asked whether to refresh the data or show the data saved with the report. Ensure Refresh the data is selected and press OK. Page 6 of 21

7 The report will automatically run for your COAS code. If the Payroll Ledger is in balance, there will be no data displayed in the report. Any rows displayed in the report represent an out-of-balance condition. This should be reviewed by a local analyst. Page 7 of 21

8 BI Query Model Screen Shots Page 8 of 21

9 - Qualify on Coas Code and Fiscal Year to increase speed of query - O/L Fund, G/L Fund, P/L Fund, and T/L Fund - O/L Orgn, P/L Orgn, and T/L Orgn Fund Codes with Fiscal Year and hierarchy. Organization Codes with Fiscal Year and hierarchy. Page 9 of 21

10 - Qualify on Coas Code and Fiscal Year to increase speed of query - O/L Acct, G/L Acct, P/L Acct, and T/L Acct - O/L Actv, P/L Actv, and T/L Actv Account Codes with Fiscal Year and hierarchy Activity Codes with Fiscal Year. Page 10 of 21

11 - Qualify on Coas Code and Fiscal Year to increase speed of query - O/L Prog, G/L Prog, P/L Prog, and T/L Prog - O/L Indx, P/L Indx, and T/L Indx Program Codes with Fiscal Year and hierarchy. Index Codes with Fiscal Year. Page 11 of 21

12 - Qualify on Coas Code and Fiscal Year to increase speed of query. - Prior year queries should qualify Period = 14. Page 12 of 21

13 - Qualify on Coas Code and Fiscal Year to increase speed of query. - Prior year queries should qualify Period = 14. Page 13 of 21

14 - Qualify on Coas Code and Fiscal Year to increase speed of query. - Prior year queries should qualify Period = 14. Page 14 of 21

15 - Qualify on Coas Code and Fiscal Year to increase speed of query. - Prior year queries should qualify Period = 14. Page 15 of 21

16 - Qualify on Coas Code and Fiscal Year to increase speed of query. Transaction Description 2-48 Page 16 of 21

17 - Qualify on Coas Code and Fiscal Year to increase speed of query. Transaction Ledger continued from left Page 17 of 21

18 - Qualify on Coas Code to increase speed of query. Page 18 of 21

19 - Qualify on Coas Code to increase speed of query. Fixed Assets continued from left Fixed Assets continued on left - Qualify on Coas Code to increase speed of query. see model for additional Fixed Assets attributes Page 19 of 21

20 see model for additional Fixed Assets objects Page 20 of 21

21 - Banner Account Type codes with hierarchy. - Qualify on Coas Code to increase speed of query.. See model for additional Validation Tables objects Page 21 of 21