Account Structure

System 1 Account Structure

The first XXXX is used to hold the type of contract. P002 = Prime Contract, G005 - Goddard Grant, C001 - Contract, etc.

The second XXX is tied to a WBS structure. There are currently two WBS structures tied to these three Xs. First for Prime and Indirect, the structure is X.XX.X.XX.XX.XX. This is a department (X.XX.X) and a WBS task number (XX.XX.XX). For contracts, grants, etc., the structure is XXXXX. This is used to hold the grant or contract number. These are not currently tied to a department.

The third set of XX holds the suffix or type of cost. The transcode is used to breakdown the suffix in to sub-categories, but it does not appear in the chart of accounts.

There are currently 4 divisions in STScI. These divisions were identified in the contract master file in System 1. These divisions were needed in System 1 to allow for different indirect rate billing structures. ** There is a custom modification called Multi-Job that apparently will eliminate the need for the different divisional structures at STScI. First, billing and revenue recognition ceilings can be placed on contracts (DDRF OH = $0.00, G&A = $0.00), then using multi-job a program looks at the difference between what was billed ($0.00) and what should have been billed ($4,500.00) and charges the difference to a project that has been identified to receive the charge. ** There are timing and account issues that would need to be resolved using this custom multi-job.

Costpoint Account Structure

Organization Structure (ORG):

The Organization Structure field in Costpoint is designed to hold the information about a company's structure. There needs to be layering in this field to allow STScI to capture additional information and allow for consolidations. This leads to the following for the "new" OBS number:

1.1.01.01.01.01 (Using 15 of 20 Spaces)

1. = Virtual Corporation ID Number - Used to track a 2nd taxable identity if needed.
1. = Corporate Number - AURA Tax ID #
01. = STScI
01.01.01 = Departmental Breakdown - Director's Office,

Most employees only need to know their Department Number, not the full structure.

Org abbreviations will be the last six numbers with no .s = 010101.

Charges to cost pools are identified by account/org combinations.

Project Structure:

The Project Structure in Costpoint is designed to contain the contract information and the Work Breakdown Structure (WBS) for Indirects and contracts.

This leads to the following types of Project numbers:

P0002.AAA.BB.XX.YYY (Using 20 of 30 spaces) for Contracts and Indirects

No WBS information is required for DDRF projects, Grants Administration projects, Grants, External Work or Workshops:

D0001.AAAAA = DDRF
H0001.AAAAA = Grants Administration

KXXXX = Grants
EXXXX = External Work
WXXXX = Workshops

P0002. = Contract Number
This is the Prime Contract Number. For the Grants, Contracts, etc. this is the contract number C3570 (FUSE), G5010 (GO/AR Grant), etc. This five segment Contract Number stays constant over the various types of project number

P = The first space is used to identify the type of contract. This is needed for reporting by type of contracts:

Contacts = C
Prime Contract = P
DDRF = D
External = E
Grants Goddard = J
Grants Headquarters = K
Grants Marshall = M
Grants Ames = L
Grants GO/AR = O
Grants Administration = H
Miscellaneous Grants = N
Workshops = W
Indirect G&A = I0001.007
Indirect B&P = I0001.007.FY.XX
Indirect Overhead = I0001.005
Indirect Subcontract OH = I0001.006
Indirect Facilities = I0001.004

AAA. = New Section - Project and/or Product Section . This is used to indicate fenced funding projects within contracts or the type of Indirect for an indirect project.

BB. = New Section - Instrument Section within contracts or can be used to identify projects within the Indirects or used to identify a Fiscal Year that a B&P project is allowed to charge.

XX.YYY = Multi-Contract WBS Section.

Account Structure:

This section is used to collect the nature or "what" of the account. This is used for the Balance Sheet and the Income Statement. This requires creating a summary and a detail level of accounts that will accept charges. Once defined as a detail account, an account cannot be changed to a summary account. As the Account Structure flows to the financial statements, This requires a separate account number for each line of the income statement that is required. Accounts can be defined as project required or not project required.

		Project Required?
0100-XXX -	Assets	N
0200-XXX -	Liabilities	N
0300-XXX -	Revenue	Y
0400-XXX -	Facilities Service Center	Y
0500-XXX -	Direct Expense Accounts	Y
0600-XXX -	OH Expense Accounts (Leave Accounts)	Y
0700-XXX -	Fringe Benefit Expense Accounts	N
0800-XXX -	G&A Expense Accounts	Y
8000-XXX -	B&P Expense Accounts	Y
0900-XXX -	Subcontractor OH Expense Accounts	Y

We will only allow detail charging at the second level of an account.

This structure requires some additional accounts to track expenses so they appear on the correct line on the Financial Statements:

0545 Direct Equipment Expenses (Summary)
0545.001 Direct Equipment - Major
0545.002 Direct Equipment - Minor
0545.003 Direct Equipment - Leased/Rented

0645 OH Equipment Expenses (Summary)
0645.001 OH Equipment - Major
0645.002 OH Equipment - Minor
0645.003 OH Equipment - Leased/Rented

0845 G&A Equipment Expenses (Summary)
0845.001 G&A Equipment - Major
0845.002 G&A Equipment - Minor
0845.003 G&A Equipment - Leased/Rented

For the Balance Sheet:
0111 Cash (Summary)
0111.100 Cash - Operating Account
0111.G01 Cash - Goddard Grants
0111.G02 Cash - Headquarters Grants
0111.G03 Cash - Marshall Grants
0111.G04 Cash - STScI Grants

0211 Accounts Payable (Summary)
0210.100 Accounts Payable - Vendors
0210.200 Accounts Payable - NOAO
0210.300 Accounts Payable - AURA

Cost Pool Structure

Cost pools are identified as account/org combinations.

If the custom multi-job program works for STScI (see discussion in System 1 section), then the pool structure in Costpoint could be greatly simplified:

* 5 Pools - Fringe, Partial (Statutory) Fringe, Overhead, G&A,
Subcontractor OH Handling

* 1 Intermediate Pool - Leave
* 1 Service Center - Facilities

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Page last modified: September 14, 1998.
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