Indexes at Oregon State University

1. Indexes at Oregon State University An INDEX is a key to a combination of Fund, Organization, and Program

2. What is an Index? • An Index is not a FOAPAL element. It is used to simplify data entry by pointing to a specific Fund, Organization, and Program combination when recording income and expenses. • CAUTION: some automatic Banner processes use individual codes for Fund, ORG, and Program (and no Index) to process transactions. • An Index may not be used in the General Ledger. • Indexes are a 6 character code: • Examples: TEX430 = Extension Initiatives JIS082 = IS Technology Access

3. Index Validation Table - FTMACCI • The form that lists all the relationships between Funds, Organizations, and Programs. • Information provided: • Index Code (called Account Index on the form) • Index Title • Effective and Termination Dates • Accounting Distribution indicating: • Fund Code • Organization Code • Program Code • Location Code is also indicated for construction funds

4. OSU Index Code Groups • Index codes are grouped by their structure to indicate how they can be used: • Non-restricted • Restricted • Grant and Cost Share • Gifts

5. Non-restricted Index Numbers • Pattern for Indexes with non-restricted funds: • First 3 “alpha” digits indicate the college or unit. • TEXxxx Indicates Extension • Last 3 “numeric” digits follow a logical sequence as possible: • xxx4xx Indicates Extension service funding • xxx5xx Indicates Ag Experiment funding • xxx251 Is equipment allocation funding • For some colleges (Liberal Arts and Vet Med), the first 5 or 6 digits are “alpha”.

6. Restricted Index Numbers • Pattern for Indexes with restricted funds (sponsored agreements & gifts) and cost share: • The first 1 or 2 “alpha” digits indicate a funding source • S = National Science Foundation • NS = NASA • UC = University of CaliforniaFS = OSU Foundation • The next 3 to 4 “numeric” digits are assigned sequentially, using a unique number per award (grant).

7. Restricted Index – Grant & Cost Share • For grant and cost share indexes, the last “alpha” character indicates separate indexes within a single award: • NS025A (1st index for NS0250 award) • NS025B (2nd index for NS0250 award) • NS025C (3rd index for NS0250 award) • Cost share indexes end with “S” through “Z” • NS025S (cost share for NS0250 award)

8. Restricted Index – Gift • A restricted gift index’s last “alpha” digit indicates the index purpose. Watch for the Program code that is attached to the Index. • FS015N (use for instruction costs) • FS015D (use for administrative costs) • Some gift indexes, such as those restricted to scholarships, end with “0”.

9. Index Title • The Index Title describes the index type for expenditures & revenues. • Generally, the Index Title begins with an acronym indicating the budget authority. • Example: SCH = Chemistry • The remaining characters indicate something about the index, such as the department, function, funding source, principal investigator, or project.

10. Index Dates • As with each of the FOAPAL “FTVxxxx” forms, the Effective and Termination Dates indicate when the Index is available for transaction posting. • A Termination Date, however, only closes the Index to further posting of manual transactions: Caution! Some automated GL processes use a combination of Fund, ORG and Program Codes (and no Index), so transactions may still process with the FOAPAL combination even after an Index is terminated.

11. Accounting Distribution • When a query is run in FTMACCI using the Account Index field, each of the FOAPAL elements associated to the Index is displayed: • Fund Code • Organization Code • Program Code • Location Codes also used for construction funds • A reverse query also works – querying on any of the FOAPAL elements will indicate all Indexes associated to that element code.

12. END Index Codes at Oregon State University