LINE OF BUSINESS 2013 pptx

August 2, 2012
LINE OF BUSINESS 2013
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Line of Business 2013
PURPOSE



• To classify financial activity across our three core
missions (Lines of Business) for mission-based
financial reporting

• Implemented in clinical departments in FY2008

• “LOB 2013” will further refine the clinical
department implementations, and be officially
deployed in basic science departments for the first
time

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Line of Business 2013
METHODOLOGY (“How?”)

• All financial activity at the University is organized
by “Project” (the “P” in PTAEO)
• Each Project has a “Functional Classification” (aka
“Project Classification”) which indicates the
primary purpose or objective of the activity
• There are 12 functional classifications
• The 12 classifications roll up into Lines of
Business

• The LOBs are Research, Clinical, and Education
Line of Business 2013
METHODOLOGY (“How?”)
• All financial activity at the University is organized by
“Project” (the “P” in PTAEO)
Line of Business 2013
METHODOLOGY (“How?”)
• Each Project has a “Functional Classification” (aka “Project
Classification”) which indicates the primary purpose or
objective of the activity
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Line of Business 2013
• There are 12 functional classifications
METHODOLOGY (“How?”)
Line of Business 2013
LINES OF BUSINESS
PROJECT CLASSIFICATIONS

01 EDUCATION
02 ACADEMIC SUPPORT
03 STUDENT LIFE & SERVICES
04 ORGANIZED RESEARCH
05 RESEARCH TRAINING
06 RESEARCH SUPPORT
07 PROFESSIONAL PRACTICUM
08 PUBLIC SERVICES
09 OTHER SCHOLARLY ACTIVITIES
10 ADMINISTRATION
11 FACILITIES
12 INSTITUTIONAL EXTERNAL AFFAIRS

RESEARCH

EDUCATION

CLINICAL

ADMIN
• The 12 classifications roll up into Lines of Business
• The LOBs are Research, Clinical, and Education (plus Administration)
METHODOLOGY (“How?”)
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Line of Business 2013
METHODOLOGY (“How?”)
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Line of Business 2013
KEY PRINCIPLE

It’s not the source of funds (e.g., the Award) that
defines Line of Business. It’s the PROJECT.

EXAMPLE
• 0051AM is the Clinical Account
• The Projects associated with 0051AM may or may
not be clinical
• Project is the activity taking place; Award is how
you are paying for it


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Line of Business 2013
EXAMPLE: “Research” that is funded from a “Clinical” account
CURRENT STATE
Project: 3330001 One Project is used to record all activity
Task: Task1
Award: 00051AM
Org Unit: 799001
FUTURE STATE
Project: 3330001
Old Project is used to record clinical activity
Task: Task1
Award: 00051AM
Org Unit: 799001

Project: 3330002
New Project is set up to record research activity
Task: Task1
Award: 00051AM
Org Unit: 799001

ONE
ACCOUNT
TWO
ACCOUNTS
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Line of Business 2013
BASIC STEPS TO CLASSIFY ACTIVITY BY LOB
• Review the LOB classification on your current
Projects to determine if the activity you typically
record in that account is consistent with its

classification
o BUG 606a – Project/Task Maintenance Report
o BUG 209a – Account Holder Listing (modified)

• Review the activities in your department and
classify them into the lines of business (see Quick
Guide)
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Line of Business 2013
Line of Business Classification Quick Guide
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Line of Business 2013
BASIC STEPS TO CLASSIFY ACTIVITY BY LOB, CON’T
• Review the Line of Business Labor Distribution
Report to determine if the Projects on labor
schedules are consistent with each individual’s
activities
• After reviewing current classifications, it is likely
that you will need to:
o Change LOB classifications on some Projects
o Set up some new Projects
o Update labor schedules
o Update standing POs, ISP billing, internal
reference documents (such as PTAO lists for labs)

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Line of Business 2013
WHEN TO USE “ADMINISTRATION” INSTEAD OF AN LOB
“Administration” may be used in place of an LOB
where activities support multiple missions and cannot

easily or reasonably be allocated across the LOBs

EXAMPLES
• Business office staff & general expenses
• HR administration
• Leaves of absence

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Line of Business 2013
HOW “ADMINISTRATION” IS ALLOCATED ACROSS THE LOBs
When producing LOB financial statements, activity
classified as “Administration” will be allocated across
the three Lines of Business based upon faculty FTEs
in your department









EXAMPLE:

Net activity in “Administration” Projects: $1,200,000

Research FTES: 30 50% $ 600,000
Clinical FTEs: 20 33% $ 396,000
Education FTEs: 10 17% $ 204,000

TOTAL FTEs: 60 100% $1,200,000
This allocation will not be recorded on the GL, so it will not
interfere with dept-level financial statements
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Line of Business 2013
SOME ASSUMPTIONS
Some accounts will default to “Research” unless a
specific LOB is identified:

EXAMPLES
• Sabbaticals
• Faculty discretionary accounts

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Line of Business 2013
RESOURCES & TIME LINE

• COA structure guidance from FinOps, COA
Manager, and COA handbook website

• FinOps can provide direct administrative support
(such as for LD schedule changes or submitting
forms to set up new Projects)

• Changes need to be in place for the Sept 2012
closing
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Line of Business 2013
APPENDIX

SAMPLE REPORTS
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Line of Business 2013
Line of Business
Labor Distribution – Time Survey Report Location
This is a TOOL, not an exception report
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Line of Business 2013
Line of Business
Labor Distribution – Time Survey Report Sample
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Line of Business 2013
BUG606a – Project/Task Maintenance Report
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Line of Business 2013
BUG209a – Account Holder Listing (Modified Version)
BUG 209a
- Account Holder Listing (Modified to include Project Class)
Ptao Cd

Project Manager
Task Manager
Award Pi
Nm
Project

Project Nm Project Class Nm
Projec
t Class
Cd Task Num

Task Nm Award Num

Award Short Nm
0024549.00.0061AM.799001

Smith, Jane
Smith, Jane
,

0024549
FINANCIAL AID STUDENT Student Life & Services C03 00 General task 0061AM Curr Use-YSM 0061AM
0025795.00.0051AM.799001

Smith, Jane
Smith, Jane
,

0025795
MBOT General Admin Professional Practicum C07 00 General task 0051AM YSM-Medical Services - 0051AM
0025897.00.0061AM.799001

Smith, Jane
Smith, Jane
,

0025897
BOTANY-GENERAL 0044497 Administration C10 00 General task 0061AM Curr Use-YSM 0061AM
0025897.00.0061AM.799003

Smith, Jane
Smith, Jane
,

0025897
BOTANY-GENERAL 0044497 Administration C10 00 General task 0061AM Curr Use-YSM 0061AM
0025897.00.0061AM.799004

Smith, Jane
Smith, Jane
,

0025897
BOTANY-GENERAL 0044497 Administration C10 00 General task 0061AM Curr Use-YSM 0061AM
0026156.00.0053AM.799001

Smith, Jane
Smith, Jane
,

0026156
BOTANY LAB Professional Practicum C07 00 General task 0053AM Clin Labs-YSM 0053AM
0026917.00.0061AM.799001

Smith, Jane
Smith, Jane
,

0026917
TVP Account Administration C10 00 General task 0061AM Curr Use-YSM 0061AM

0026944.00.0051AM.799001

Smith, Jane
Smith, Jane
,

0026944
YNHH Shared Services Professional Practicum C07 00 General task 0051AM YSM-Medical Services - 0051AM
0026944.00.0058AM.799001

Smith, Jane
Smith, Jane
,

0026944
YNHH Shared Services Professional Practicum C07 00 General task 0058AM Med Svs YNHH SS-YSM 0058AM
0026944.1.0058AM.799001

Smith, Jane
Smith, Jane
,

0026944
YNHH Shared Services Professional Practicum C07 1 Task 1 0058AM Med Svs YNHH SS-YSM 0058AM
0026944.DDD92.0058AM.7990
01

Johnson, Sam
Johnson, Sam
,

0026944
YNHH Shared Services Professional Practicum C07 DDD92 Donner 0058AM Med Svs YNHH SS-YSM 0058AM
0026944.DDD73.0058AM.7990
01

Johnson, Sam
Johnson, Sam
,

0026944
YNHH Shared Services Professional Practicum C07 DDD73 Damler 0058AM Med Svs YNHH SS-YSM 0058AM
0026944.FFF24.0058AM.79900
1

Johnson, Sam
Johnson, Sam
,

0026944
YNHH Shared Services Professional Practicum C07 FFF24 Ferrari 0058AM Med Svs YNHH SS-YSM 0058AM
0026944.ADA45.0058AM.79900
1

Johnson, Sam
Johnson, Sam
,

0026944
YNHH Shared Services Professional Practicum C07 ADA45 Amco 0058AM Med Svs YNHH SS-YSM 0058AM

0026945.00.0051AM.799001

Johnson, Sam
Johnson, Sam
,

0026945
YNHH Inpatient Agreement Professional Practicum C07 00 General task 0051AM YSM-Medical Services - 0051AM
0026945.00.0058AM.799001

Johnson, Sam
Johnson, Sam
,

0026945
YNHH Inpatient Agreement Professional Practicum C07 00 General task 0058AM Med Svs YNHH SS-YSM 0058AM
0026945.00.0059AM.799001

Johnson, Sam
Johnson, Sam
,

0026945
YNHH Inpatient Agreement Professional Practicum C07 00 General task 0059AM Med Svs YNHH IP-YSM 0059AM
0026945.00052.0059AM.79900
1

Johnson, Sam
Johnson, Sam
,

0026945
YNHH Inpatient Agreement Professional Practicum C07 00052
ConvTask
00052 0059AM Med Svs YNHH IP-YSM 0059AM
0031291.00.0001AM.799001

Anderson, Mike
Anderson, Mike
,

0031291
YNHH-Research Center Education C01 00 General task 0001AM General Appropriation - 0001AM
0031891.00.0001AM.799001

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 0001AM General Appropriation - 0001AM
0031891.00.0001AM.799006

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 0001AM General Appropriation - 0001AM
0031891.00.0061AM.799001

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 0061AM Curr Use-YSM 0061AM
0031891.00.21729A.799001

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 21729A Harvey, Kelsey - Fund
0031891.00.51336A.799001

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 51336A BOTANY RESEARCH
0031891.00.55188A.799001

Anderson, Mike
Anderson, Mike
,

0031891

BOTANY - Other Scholarly Administration C10 00 Administration 55188A Microsoft Fund
0031891.00.55188A.799006

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 55188A Microsoft Fund
0031891.00.55188A.799013

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 55188A Microsoft Fund
0031891.00.56037A.799001

Anderson, Mike
Anderson, Mike
,

0031891
BOTANY - Other Scholarly Administration C10 00 Administration 56037A Botany Fund
0031892.00.0001AM.799001

Anderson, Mike
Anderson, Mike
,

0031892
Plant Studies Education C01 00 General task 0001AM General Appropriation - 0001AM
0035019.00.0001AM.799001

Anderson, Mike
Anderson, Mike
,

0035019
YSM Faculty Special Funds Research Support C06 00 General task 0001AM General Appropriation - 0001AM
0035019.00.0051AM.799001

Anderson, Mike
Anderson, Mike
,

0035019
YSM Faculty Special Funds Research Support C06 00 General task 0051AM YSM-Medical Services - 0051AM
0035027.00.0051AM.799001

Anderson, Mike
Anderson, Mike
,

0035027
PFS Operations 0035027 Professional Practicum C07 00 General task 0051AM YSM-Medical Services - 0051AM
0035047.00.0061AM.799001

Anderson, Mike

Anderson, Mike
,

0035047
Education Sabbatical
Charges Education C01 00 General task 0061AM Curr Use-YSM 0061AM
0035062.00.0001AM.799001

Anderson, Mike
Anderson, Mike
,

0035062
CRTF Professional Practicum C07 00 General task 0001AM General Appropriation - 0001AM
0035062.00.0001AM.799003

Anderson, Mike
Anderson, Mike
,

0035062
CRTF Professional Practicum C07 00 General task 0001AM General Appropriation - 0001AM
0035062.00.0051AM.789101

Anderson, Mike
Anderson, Mike
,

0035062
CRTF Professional Practicum C07 00 General task 0051AM YSM-Medical Services - 0051AM

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Line of Business 2013
COA Handbook: www.yale.edu/COA
COA Email:
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Line of Business 2013
Questions?