|
MD_GLAcc_SurrogateKey
|
|
<None>
|
numeric
|
|
|
MD_GLAcc_Name
|
Text or "description" corresponding to a GL code in Colleague, i.e., to one of the 14-digit account codes that identify GL accounts. Normally this text is most useful in reports generated for people who don't understand or care about the codes. Should be defaulted to "Not Applicable," for cases where a GL code is optional, such as for a student-aid grant, which may or may not have an associated GL code, depending on whether it's a Carleton award or a non-Carleton award.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_14DigitCode
|
General-ledger code consiting of14 digits, with embedded fields for Fund (2 digits), Source (4 digits), Dept (4 digits), and Object (4 digits). Some smaller units within these fields have meaning (i.e., the first two digits of a 4-digit subfield will mean something).
|
DW_GLCode
|
varchar(30)
|
30
|
|
MD_GLAcc_Division
|
General division of the college under which a given GL account is subsumed, e.g., Treasurer, Dean of Admission, etc.
|
DW_CodeDesc
|
varchar(32)
|
32
|
|
MD_GLAcc_DivisionCode
|
Two letter code for the general division of the college under which a given GL account is subsumed, e.g., TR (Treasurer). More descriptive text is available in MD_GLAcc_Division.
|
DW_Colleague5CharCode
|
char(5)
|
5
|
|
MD_GLAcc_FunctionalArea
|
Functional area of college operations. This field is maintained by the Business Office, and suits their reporting/analysis purposes, primarily IPEDS reporting.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
Together with the MD_GLAcc_Function and/or MD_GLAcc_SubFunction fields, this field takes us a significant part of the way towards automating generation of IPEDS figures.
|
DW_CodeDesc
|
varchar(32)
|
32
|
|
MD_GLAcc_BudgetManager
|
Common name of somebody who manages a budget.
This is the person responsible for establishing an annual budget for a given account, approving fund transfers, and authorizing and approving all charges and credits to the account. Budget managers also conduct periodic reviews of the account, and must understand the purpose of the account, what is recorded in the account, and what the balance in the account represents.
This field, MD_GLAcc_BudgetManager represents the next level down from DepartmentManager, i.e., the bottom of the Subdivision-Department-BudgetManager hierarchy.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field contains a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level). In other words, if Sue Traxler is the budget manager for account XXXX, then she is also listed as the budget manager for XXXX-YYYY (where XXXX is the department, and YYYY are all the object codes within a given department).
For more information on the above fields (department, object - represented by XXXX and YYYY) see the documentation on the MD_GLAcc_Department and MD_GLAcc_Object fields.
|
DW_CommonName
|
nvarchar(64)
|
64
|
|
MD_GLAcc_DepartmentManager
|
Common name of somebody who manages a budget.
Next level down from SubdivisionManager. The department manager typically has oversight over a number of individual budgets.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
See the documentation on MD_GLAcc_BudgetManager for more details.
|
DW_CommonName
|
nvarchar(64)
|
64
|
|
MD_GLAcc_SubdivisionManager
|
Common name of somebody who has high-level oversight over a number of individual departments/budgets.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
See the documentation on MD_GLAcc_BudgetManager for more details.
|
DW_CommonName
|
nvarchar(64)
|
64
|
|
MD_GLAcc_OtherManager
|
Common name of somebody in Colleague who manages a budget. We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
|
DW_CommonName
|
nvarchar(64)
|
64
|
|
MD_GLAcc_FundGroup
|
Descriptive text corresponding to digit 1 of GL code; first digit of Fund. Used as a way to group funds. 1 = unrestricted; 2 = restricted, 4 = endowment, etc.
If you're looking for a code (not text), please use MD_GLAcc_FundGroupCode.
See documentation on the MD_GLAcc_Fund field for more details on funds.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_FundGroupCode
|
Digit 1 of general ledger account number/code. Used as a way to group funds. 1 = unrestricted; 2 = restricted, 4 = endowment, etc.
See documentation on the MD_GLAcc_Fund field for more details on funds.
As of 2010, these are the active fund group codes. The two-digit funds are listed as subcategories of the fund groups (1X, 2X, etc.):
1X-UNRESTRICTED
10 Operating Budget
15 Operating Special Projects
2X-RESTRICTED
24 Endowment
27 Donor Designated Gifts
28 Government Grants
3X-LOAN
31 Carleton College
32 Henry Strong
33 Perkins
4X-ENDOWMENT
41 True Endowment
42 Narrowly Restricted Endowment
43 Quasi (Board Designated) Endow
5X-PLANT
51 Donor Designated Gifts for Plant
52 Small Capital Projects
53 Special Maintenance
54 Maintenance Reserves
55 Debt
56 Sustainablity Fund
58 Deferred Maintenance
59 Board Designated Gifts for Plant
6X-AGENCY
61 Carleton Student Association (CSA)
62 Other Agency
7X-Deferred gifts
71 Gift Annuities
72 Pooled Income Funds @ Kaspick
73 Trusts @ Kaspick
74 Held by Others
75 CAT @ Carleton
76 Pooled Income Fund @ Carleton
77 Unitrusts @ Carleton
78 Life Insurance
Fund = 2 digits
Fund group = first digit
|
<None>
|
char(1)
|
1
|
|
MD_GLAcc_Fund
|
Human-readable description corresponding to the fIrst 2 digits of GL code.
Examples of funds include:
Current Unrestricted Operating Budget (10, 15)
These are funds appropriated/contributed to/earned by the College free from restrictions imposed by donors, or other outsiders
Current Restricted Endowment (24, 27, 28)
Funds provided by endowment income, gifts, grants with usage or time-frame restrictions
Loan Funds (31, 32, 33)
Funds held by the College for making loans to students
Plant Funds (51, 53, 55)
Funds held by the College for construction, major remodeling, investment in plant fund, and retirement of indebtedness
Agency Funds (all 6X)
Funds held for others for which the College acts as custodian or fiscal agent on behalf of the payer (e.g., CSA funds)
Deferred Gifts (all 7X)
Trusts, etc., under which the gift benefit the College receives is shared with other beneficiaries until their maturity
Other funds are used for such designated purposes such as government grants, plant, endowment, agency, and loan accounts. See Business Office Policy I-004 for further information on the various funds of the College.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_FundCode
|
FIrst 2 digits of GL code. See the documentation on MD_GLAcc_Fund for more details.
As of fiscal year 2010, these are Carleton College's current fund codes. These codes are offered merely as examples, as they will change from year to year:
10 Current Operations
15 Special Allocations
24 Restricted Endowed Income
27 Restricted Gifts
28 Government Grants
31 College Loans
32 Henry Strong
33 Perkins
34 Coll share-Perkins
40 Endowment assets
41 True Endowment
43 Quasi Endowment
44 Endowment Gains
45 Pledges and unrealized gain
50 Plant assets
51 Capital Projects
52 Small Capital Projects
53 Special maintenance
54 Maintenance Reserves
55 Debt Funds
56 General
57 Essential maint
58 Capital Renewal
59 Gifts collegedesignated plant
61 CSA
62 Agency -- Other
70 Trust assets
71 Gift Annuities
72 Pooled Life Income Fund II
73 Unitrusts
74 Trusts held by others
75 Annuities-sep
76 Pooled Life Income Fund I
77 Unitr.-sep. invested
78 Life Insurance
79 Life Estates
|
<None>
|
char(2)
|
2
|
|
MD_GLAcc_Source
|
Human-readable description corresponding to digits 3-6 of a GL account code, otherwise known as the "source."
The source field is also known as a "project code." It is typically utilized to specify a particular restriction placed on monies within a fund group. For example, each endowment within the endowment fund is assigned a unique project code. A project number must be used with all Funds other than Fund 10 (where typically a default source of 0000 is utilized).
See MD_GLAcc_SourceCode for some example source codes.
Note that "source" here means something different from what it means in the context of a GL transaction, where it is used to classify GL transactions into categories like payroll, invoices, pledges, etc.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_SourceCode
|
Digits 3-6 of GL code. Atomic.
The source field is also known as a "project code." It is typically utilized to specify a particular restriction placed on monies within a fund group. For example, each endowment within the endowment fund is assigned a unique project code. A project number must be used with all funds other than Fund 10 (where typically a default source of 0000 or "Gen" is utilized).
Here are some sample source codes, taken from the Business Office Chart of Accounts Inquiry spreadsheet (2010). These are offered merely as examples. Most operational-budget reporting (unrestricted funds) will use the first code below, 0000 ("Gen"):
0000 Gen
0001 January
0002 February
0003 March
0004 April
0005 May
0006 June
0007 July
0008 August
0009 September
0010 October
0011 November
0012 December
0013 prev mo adj
0015 DIS deposits/pmts
0060 Miscellaneous Institutions - C
0100 Pre-advance
0101 Retirement fund
0102 NCTLA STUDY
0103 Japanese subgrant
0104 Presser Foundation Grant to Mu
0106 MATH DEPT GENERAL FUND
0107 Sherman Fairchild Sci Equip
0108 Luther Rogers mem
0110 Cur restr schol AAF
0114 MPCF - Cargill Diversity Schol
0120 EDUCATIONAL OPPORTUNITY GRANTS
0122 SUSAN N. GEIGER SCHOLARSHIP
0125 DAVIES SCHOLARSHIP FOR CHILDRE
0141 Spencer Grant -- Galotti
0143 HHS -- Galotti
0148 Monsanto Student Summer Rsrch
0150 3M Scholarship in Sciences
0151 Quentin Voight mem
0153 Carey Memorial -- Music
0154 MCAN Prospects travel fund
0158 Bush Foundation LTC
0162 Wright Arb Fund
0165 Powell/ACM Wilderness Fields S
0167 NSF -- Ferrett
0169 Scoreboard
0171 Bradley Fdn -- C Zuckert
0172 Dreyfus fdn
|
<None>
|
char(4)
|
4
|
|
MD_GLAcc_Function
|
Digit 7 of GL code; first digit of Department field. Indicates general administrative services - external relations, academic, etc.
Note that this is the text or "description" field. Compare MD_GLAcc_FunctionCode, which holds the raw digits or code.
Together with the MD_GLAcc_FunctionalArea field, this field takes us a significant part of the way towards automating generation of IPEDS figures.
Compare the class and subclass, which are not used for IPEDS and follow more the natural classification of an expense.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_FunctionCode
|
Note that this is the code corresponding to the text field, MD_GLAcc_Function.
The function and subfunction fields in GL accounts are key for IPEDS reports. Compare the class and subclass, which follow more the natural classification of an expense.
The following is a summary of information on the GL function, provided in the Chart of Accounts Informational Spreadsheet (put together by the Business Office). The single-digit numbers in the left-hand margin are the functions (1, 2, 3, etc.). The indented numbers, together with the function, form the subfunction (e.g., 22, 27, 28). The subfunction is further documented elsewhere:
1-gen admin.
2-stu services
2-offices
7-phy ed/athletics
8-student activities
3-ext relations
4-gen inst
5-academic
1-arts and literature
2-humanities
3-social sciences
4-science and math
5-area studies
6-
7-phy ed/athletics
8- Off-campus programs
6-acad support
1-curriculum planning
2-
3-
4-
5-faculty development
6-library
7-support offices
8-discretionary
9-other
7-professional development
8-acad bldgs,campus, aux ent
1-acad/admin bldgs
2-campus,grounds,arb
3-food service
4-dorms
6-services (bookstore,CS)
7-shop, utilities
8-fac/staff houses
9- other
6-summer programs
7-benefit allocations
9-fin aid
Dept = 4 digits
Sub.func = first two digits
Function = first digit
|
<None>
|
char(1)
|
1
|
|
MD_GLAcc_SubFunction
|
Digits 7-8 of GL code; first two characters of the 4-digit Department. See also Function. Under student services, the SubFunction indicates whether a given transaction is for athletics, activities, offices, etc. Under buildings it indicates whether buildings, grounds, services, etc.
Together with the MD_GLAcc_FunctionalArea and MD_GLAcc_Function fields, this field takes us a significant part of the way towards automating generation of IPEDS figures.
Compare the class and subclass, which are not used for IPEDS and follow more the natural classification of an expense.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_SubFunctionCode
|
Code corresponding to MD_GLAcc_SubFunction.
The function and subfunction fields in GL accounts are key for IPEDS reports. Compare the class and subclass, which follow more the natural classification of an expense.
The following is a summary of information on the GL functions and subfunctions, provided in the Chart of Accounts Informational Spreadsheet (put together by the Business Office). The single-digit numbers in the left-hand margin are the functions (1, 2, 3, etc.). The indented numbers, together with the function, form the subfunction (e.g., 22, 27, 28):
1-gen admin.
2-stu services
2-offices
7-phy ed/athletics
8-student activities
3-ext relations
4-gen inst
5-academic
1-arts and literature
2-humanities
3-social sciences
4-science and math
5-area studies
6-
7-phy ed/athletics
8- Off-campus programs
6-acad support
1-curriculum planning
2-
3-
4-
5-faculty development
6-library
7-support offices
8-discretionary
9-other
7-professional development
8-acad bldgs,campus, aux ent
1-acad/admin bldgs
2-campus,grounds,arb
3-food service
4-dorms
6-services (bookstore,CS)
7-shop, utilities
8-fac/staff houses
9- other
6-summer programs
7-benefit allocations
9-fin aid
Dept = 4 digits
Sub.func = first two digits
Function = first digit
|
<None>
|
char(2)
|
2
|
|
MD_GLAcc_Department
|
Human-readable description corresponding to digits 7-10 of GL code; compare Function and SubFunction, which are prefixes of the Department. Not the same as an organizational department. Many organizational departments have multiple GL Departments.
Note that this field contains the department name, not the code. If you want the code, see DeptCode.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_DeptCode
|
Digits 7-10 of GL code; compare Function and SubFunction, which are prefixes of the Department. Not the same as an organizational department. Many organizational departments have multiple GL Departments.
Here are a few sample budget codes, taken from the Business Office Chart of Accounts Inquiry spreadsheet (2010):
0000 General
0001 adj
0013 Year end adj.
0200 Faculty salaries
0300 Acad support sal
0400 Technicians
0500 Secretaries
0600 Athletic coaches
0900 St. Olaf share
1000 General
1100 Gen admin
1110 Trustees
1120 President
1123 Pres Award- Sports Nationals
1124 Pres entertain/ Nutting Hs
1125 Vice President and Treasurer
1126 Endowment Management
1130 Dean-Academic
1142 Business office
1143 Human Resources
1144 Dr-Au Serv
1146 Benefit Admin-external
1149 Treasurer's discretionary
1150 Past President's office
1199 Gen Administrative Benefits
|
<None>
|
char(4)
|
4
|
|
MD_GLAcc_Class
|
Descriptive text corresponding to digit 11 of GL code; first digit of Object. Used to distinguish assets, liabilities, income, expenses, etc.
The class provides a next step up in aggregation beyond SubClass. SubClass will give you salaries (31) benefits (32), etc. The Class gives you salaries + benefits + related stuff (object codes 3xxx), and so on.
This particular field contains the descriptions, not the codes. If you want the codes (3, 4, 5, etc., which correspond to object codes 3xxx, 4xxx, 5xxx, etc.), then use the ClassCode, not the Class.
The class follows the natural classification of an expense, whereas, e.g., the function and subfunction fields break things up more along IPEDS reporting lines.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_ClassCode
|
Digit 11 of GL code; first digit of Object. Used to distinguish assets, liabilities, income, expenses, etc.
It is one level more general than the subclass.
As opposed to, e.g., the function and subfunction fields (which are used mainly in IPEDS reporting), the class and subclass follow more the natural classification of an expense.
Here is a summary of class codes. The class codes are in the left-hand margin (1-asset, 2-liability, etc.). The indented digits, together with the class digits on the left, form the subclass (e.g., 11-cash, 12-investments, 13-receivables), and are documented elsewhere:
1-asset
1-cash
2-investments
3-receivables
4-inventories
9-prepaid expense
2-liability
1-payables
2-accrued expense
4-deferred(prepaid) income
3-compensation
4-income
1-tuition and fees
2-endow earnings
3-gifts
4-misc gen inst
5-unassigned
6-Aux ent-external
0-Dorms
1- Food service
4,5- Bookstore
7- Real estate rents
7-unassigned
8-Aux ent-interdept charges
5-expenses
1-student work
2-professional services
3-supplies
4-equipment
5-bldg maint
6-utilities
7-stu organizations
8-travel
9-other
6-fund balance
|
<None>
|
char(1)
|
1
|
|
MD_GLAcc_SubClass
|
Descriptive text corresponding to digits 11-12 of GL code; first two characters of the Object. Under expenses, used to indicate whether travel, student work, supplies, etc.
This field is great for analyzing financial transactions at the level of whether they are for salaries, benefits, travel, etc.
Some folks will prefer (and know) the codes, so note that this field contains descriptive text! If you want 'codes,' use SubClassCode.
As opposed to, e.g., the function and subfunction fields (which are used mainly in IPEDS reporting), the class and subclass reflect the natural classification of an expense.
For more information on the chart of accounts—what all these codes mean and how they're used, check with the Business Office and see if they'll mail you the latest version of their chart of account spreadsheet.
The subclass level is where control accounts are defined, in the sense that a control account number consists of the first twelve digits of the GL account number, with '00' appended. The last two digits (the subclass) classify the nature of the account/expenses. A given '00' control account subsumes a series of sub-accounts with the same first twelve digits, but that end in something other than '00,' like 01, 02, 03, etc. Debits are typically assigned to the sub-accounts, and credits to the control account.
Put differently, control accounts are like other accounts, except that they typically end in '00' (although not all accounts ending in '00' are control accounts, and not all control accounts end in '00'). And, as noted above, they are credited, not debited.
The subclass level is often called the 'control' level.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_SubClassCode
|
Digits 11-12 of GL code; first two characters of the Object. Under expenses, used to indicate whether travel, student work, supplies, etc. Also useful in grouping things like salaries together (e.g., subclass 31 = salaries, subclass 32 = benefits).
Often, when looking at the budget in aggregate, we are interested in the class, rather than the subclass, which takes us up to a more general level (grouping all 3xxx budget object codes together, all 4xxxx's, etc.).
For more information on the chart of accounts—what all these codes mean and how they're used, check with the Business Office and see if they'll mail you the latest version of their chart of account spreadsheet.
For budgeting purposes, the key subclass codes are:
52 (object code 5250) – Carryover Funds
Carryover budget is etermined later in June. Carryover was instituted back in 1998 and currently still exists (as of 2012).
53 – Supplies Controls
Printing, office supplies, lab supplies, films, postage, subscriptions, etc.
54 - Equipment
Equipment repair, equipment purchases, equipment rental, equipment service contracts, capital purchases
58 - Travel
Airfares, field trips, travel for professional development, travel expenses for speakers, travel for training
59 – Other
Meetings and entertainment, fees, honoraria, insurance, long distance tolls, services, public relations, room and board, other.
The subclass level is where control accounts are defined, in the sense that a control account number consists of the first twelve digits of the GL account number, with '00' appended. The last two digits (the subclass) classify the nature of the account/expenses. A given '00' control account subsumes a series of sub-accounts with the same first twelve digits, but that end in something other than '00,' like 01, 02, 03, etc. Debits are typically assigned to the sub-accounts, and credits to the control account.
Put differently, control accounts are like other accounts, except that they typically end in '00' (although not all accounts ending in '00' are control accounts, and not all control accounts end in '00'). And, as noted above, they are credited, not debited.
The subclass level is often called the 'control' level.
|
<None>
|
char(2)
|
2
|
|
MD_GLAcc_Object
|
Human-readable description corresponding to digits 11-14 of GL code.
The object code (the last four digits of the account number in the GL) is used for classifying GL transactions at a detailed level. It is the lowest level of detail that can be obtained within the class -- subclass -- object hierarchy. A typical example of such a hierarchy would be class 3 -- subclasses 31, 32, 35 (benefits, salary) -- objects 3115 (stipends), 3121 (salaries), 3125 (salaries non-payroll), 3201 (FICA), 3202 (Retirement), etc.
This field contains the description of the object, not the code (e.g., Stipends, not 3115). If you want codes, use MD_GLAcc_ObjectCode.
Typically, expenses will be classified at the class and subclass level. Then full object codes (or descriptions) will be made available via drill-down. In other words, reports will typically faill into a hierarchy: class -> subclass -> object.
|
DW_CodeDescLong
|
varchar(64)
|
64
|
|
MD_GLAcc_ObjectCode
|
Digits 11-14 of GL code. For budget lines, like office supplies, salaries, etc. These codes tell us how we're spending money where the rubber hits the road.
See MD_GLAcc_Object for information on the actual names ("descriptions") of the object codes, which are typically useful in reports to non-business/finance people.
The object code (the last four digits of the account number in the GL) is used for classifying GL transactions at a detailed level. It is the lowest level of detail that can be obtained within the class -- subclass -- object hierarchy. A typical example of such a hierarchy would be class 3 -- subclasses 31, 32, 35 (benefits, salary) -- objects 3115 (stipends), 3121 (salaries), 3125 (salaries non-payroll), 3201 (FICA), 3202 (Retirement), etc.
Here is a sample list of just a few object codes, taken from the Business Office Chart of Accounts Inquiry spreadsheet (2010):
3115 Stipends
3121 Salary
3122 Exempt salary
3125 Salaries non-payroll
3200 Benefits Control
3201 FICA taxes
3202 Retirement
3203 Medical
3204 Life ins
3205 Other benefits
3206 vacation pay
3210 Worker's Compensation
3220 Disability Insurance
3230 Medical Insurance
3240 Life Insurance
3250 Retirement Planning
3255 Emeriti Health Plan
3265 Union Pension
3280 Unemployment
3295 Tuition Benefit
4110 Tuition
4111 Tuition Off-Campus
Just to offer another example set, here are codes typically used as expense codes for faculty managing their professional development accounts:
5281 Professional Services (Honorariums, Officials, Trainers, Event Workers, Independent Contractors)
5301 External Printing
5302 Office Supplies
5303 Lab Supplies
5305 Postage
5309 Subscriptions and films (magazines,newspapers, etc.)
5401 Equipment Repair (Specific repair & Maintenance contracts that cover repair)
5402 Equipment Purchases (Contact Facilities prior to purchases over $10,000.00)
5404 Equipment Rental
5405 Equipment Service Contracts
5451 Capital Purchases over $10,000.00
5801 Employee Travel (travel expenses, registration fees, air or ground travel, hotel accommodations, and meals)
5802 Student Travel/Field Trips (CSA, academic programs)
5811 Travel for Professional Development (incl travel expenses, registration fees, air or ground travel, hotel accommodations, and meals)
5814 Travel Expenses for Alumni or Speakers (Includes all expenses related to speaker's travel)
5907 Meetings & Entertainment (department meetings, visitors, donors and related refreshments)
5911 Fees (Membership fees to organization, etc.)
5954 Early Returnees
5997 Faculty Entertaining Student (outside the classroom)
5999 Other/Miscellaneous
|
<None>
|
char(4)
|
4
|
|
MD_GLAcc_IsActive
|
"Yes" if a GL account is active. "No" otherwise.
|
DW_YesOrNoNOTNULL
|
char(3)
|
3
|
|
MD_GLAcc_GLClassification
|
One of: Revenue, Asset, Liability, Fund Balance, Expense, or Unknown. Defaults to 'Unknown' (which reflects NULL in the underlying Colleague data file).
|
DW_CodeDescShort
|
varchar(16)
|
16
|
|
MD_GLAcc_AssetClass
|
Currently not populated (although available in Colleague). Every account comes up as 'Not Applicable.'
|
DW_CodeDesc
|
varchar(32)
|
32
|
|
MD_GLAcc_Tag
|
Currently not populated (although available in Colleague). Every account comes up as 'Not Applicable.'
|
DW_CodeDescShort
|
varchar(16)
|
16
|
|
MD_GLAcc_AuditKey
|
|
DW_AuditKey
|
bigint
|
|
|
MD_GLAcc_Timestamp
|
|
<None>
|
timestamp
|
|
|
MD_GLAcc_SurrogateKey
|
|
<None>
|
numeric
|
|
|
MD_GLAcc_Name
|
Text or "description" corresponding to a GL code in Colleague, i.e., to one of the 14-digit account codes that identify GL accounts. Normally this text is most useful in reports generated for people who don't understand or care about the codes. Should be defaulted to "Not Applicable," for cases where a GL code is optional, such as for a student-aid grant, which may or may not have an associated GL code, depending on whether it's a Carleton award or a non-Carleton award.
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DW_CodeDescLong
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varchar(64)
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64
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MD_GLAcc_14DigitCode
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General-ledger code consiting of14 digits, with embedded fields for Fund (2 digits), Source (4 digits), Dept (4 digits), and Object (4 digits). Some smaller units within these fields have meaning (i.e., the first two digits of a 4-digit subfield will mean something).
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DW_GLCode
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varchar(30)
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30
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MD_GLAcc_Division
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General division of the college under which a given GL account is subsumed, e.g., Treasurer, Dean of Admission, etc.
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DW_CodeDesc
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varchar(32)
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32
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MD_GLAcc_DivisionCode
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Two letter code for the general division of the college under which a given GL account is subsumed, e.g., TR (Treasurer). More descriptive text is available in MD_GLAcc_Division.
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DW_Colleague5CharCode
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char(5)
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5
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MD_GLAcc_FunctionalArea
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Functional area of college operations. This field is maintained by the Business Office, and suits their reporting/analysis purposes, primarily IPEDS reporting.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
Together with the MD_GLAcc_Function and/or MD_GLAcc_SubFunction fields, this field takes us a significant part of the way towards automating generation of IPEDS figures.
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DW_CodeDesc
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varchar(32)
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32
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MD_GLAcc_BudgetManager
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Common name of somebody who manages a budget.
This is the person responsible for establishing an annual budget for a given account, approving fund transfers, and authorizing and approving all charges and credits to the account. Budget managers also conduct periodic reviews of the account, and must understand the purpose of the account, what is recorded in the account, and what the balance in the account represents.
This field, MD_GLAcc_BudgetManager represents the next level down from DepartmentManager, i.e., the bottom of the Subdivision-Department-BudgetManager hierarchy.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field contains a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level). In other words, if Sue Traxler is the budget manager for account XXXX, then she is also listed as the budget manager for XXXX-YYYY (where XXXX is the department, and YYYY are all the object codes within a given department).
For more information on the above fields (department, object - represented by XXXX and YYYY) see the documentation on the MD_GLAcc_Department and MD_GLAcc_Object fields.
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DW_CommonName
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nvarchar(64)
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64
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MD_GLAcc_DepartmentManager
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Common name of somebody who manages a budget.
Next level down from SubdivisionManager. The department manager typically has oversight over a number of individual budgets.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
See the documentation on MD_GLAcc_BudgetManager for more details.
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DW_CommonName
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nvarchar(64)
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64
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MD_GLAcc_SubdivisionManager
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Common name of somebody who has high-level oversight over a number of individual departments/budgets.
We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
This field is defined at the GL department level, although we attach a value for every GL account (i.e., at the object level).
See the documentation on MD_GLAcc_BudgetManager for more details.
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DW_CommonName
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nvarchar(64)
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64
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MD_GLAcc_OtherManager
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Common name of somebody in Colleague who manages a budget. We could have placed a Colleague ID here; and for various reasons that would have been a great thing. But the bottom line is that users and reports don't like numbers. They like names. Names look better in reports. Hence this field is a name.
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DW_CommonName
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nvarchar(64)
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64
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MD_GLAcc_FundGroup
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Descriptive text corresponding to digit 1 of GL code; first digit of Fund. Used as a way to group funds. 1 = unrestricted; 2 = restricted, 4 = endowment, etc.
If you're looking for a code (not text), please use MD_GLAcc_FundGroupCode.
See documentation on the MD_GLAcc_Fund field for more details on funds.
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DW_CodeDescLong
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varchar(64)
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64
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MD_GLAcc_FundGroupCode
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Digit 1 of general ledger account number/code. Used as a way to group funds. 1 = unrestricted; 2 = restricted, 4 = endowment, etc.
See documentation on the MD_GLAcc_Fund field for more details on funds.
As of 2010, these are the active fund group codes. The two-digit funds are listed as subcategories of the fund groups (1X, 2X, etc.):
1X-UNRESTRICTED
10 Operating Budget
15 Operating Special Projects
2X-RESTRICTED
24 Endowment
27 Donor Designated Gifts
28 Government Grants
3X-LOAN
31 Carleton College
32 Henry Strong
33 Perkins
4X-ENDOWMENT
41 True Endowment
42 Narrowly Restricted Endowment
43 Quasi (Board Designated) Endow
5X-PLANT
51 Donor Designated Gifts for Plant
52 Small Capital Projects
53 Special Maintenance
54 Maintenance Reserves
55 Debt
56 Sustainablity Fund
58 Deferred Maintenance
59 Board Designated Gifts for Plant
6X-AGENCY
61 Carleton Student Association (CSA)
62 Other Agency
7X-Deferred gifts
71 Gift Annuities
72 Pooled Income Funds @ Kaspick
73 Trusts @ Kaspick
74 Held by Others
75 CAT @ Carleton
76 Pooled Income Fund @ Carleton
77 Unitrusts @ Carleton
78 Life Insurance
Fund = 2 digits
Fund group = first digit
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<None>
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char(1)
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1
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MD_GLAcc_Fund
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Human-readable description corresponding to the fIrst 2 digits of GL code.
Examples of funds include:
Current Unrestricted Operating Budget (10, 15)
These are funds appropriated/contributed to/earned by the College free from restrictions imposed by donors, or other outsiders
Current Restricted Endowment (24, 27, 28)
Funds provided by endowment income, gifts, grants with usage or time-frame restrictions
Loan Funds (31, 32, 33)
Funds held by the College for making loans to students
Plant Funds (51, 53, 55)
Funds held by the College for construction, major remodeling, investment in plant fund, and retirement of indebtedness
Agency Funds (all 6X)
Funds held for others for which the College acts as custodian or fiscal agent on behalf of the payer (e.g., CSA funds)
Deferred Gifts (all 7X)
Trusts, etc., under which the gift benefit the College receives is shared with other beneficiaries until their maturity
Other funds are used for such designated purposes such as government grants, plant, endowment, agency, and loan accounts. See Business Office Policy I-004 for further information on the various funds of the College.
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DW_CodeDescLong
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varchar(64)
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64
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MD_GLAcc_FundCode
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FIrst 2 digits of GL code. See the documentation on MD_GLAcc_Fund for more details.
As of fiscal year 2010, these are Carleton College's current fund codes. These codes are offered merely as examples, as they will change from year to year:
10 Current Operations
15 Special Allocations
24 Restricted Endowed Income
27 Restricted Gifts
28 Government Grants
31 College Loans
32 Henry Strong
33 Perkins
34 Coll share-Perkins
40 Endowment assets
41 True Endowment
43 Quasi Endowment
44 Endowment Gains
45 Pledges and unrealized gain
50 Plant assets
51 Capital Projects
52 Small Capital Projects
53 Special maintenance
54 Maintenance Reserves
55 Debt Funds
56 General
57 Essential maint
58 Capital Renewal
59 Gifts collegedesignated plant
61 CSA
62 Agency -- Other
70 Trust assets
71 Gift Annuities
72 Pooled Life Income Fund II
73 Unitrusts
74 Trusts held by others
75 Annuities-sep
76 Pooled Life Income Fund I
77 Unitr.-sep. invested
78 Life Insurance
79 Life Estates
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<None>
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char(2)
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2
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MD_GLAcc_Source
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Human-readable description corresponding to digits 3-6 of a GL account code, otherwise known as the "source."
The source field is also known as a "project code." It is typically utilized to specify a particular restriction placed on monies within a fund group. For example, each endowment within the endowment fund is assigned a unique project code. A project number must be used with all Funds other than Fund 10 (where typically a default source of 0000 is utilized).
See MD_GLAcc_SourceCode for some example source codes.
Note that "source" here means something different from what it means in the context of a GL transaction, where it is used to classify GL transactions into categories like payroll, invoices, pledges, etc.
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DW_CodeDescLong
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varchar(64)
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64
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MD_GLAcc_SourceCode
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Digits 3-6 of GL code. Atomic.
The source field is also known as a "project code." It is typically utilized to specify a particular restriction placed on monies within a fund group. For example, each endowment within the endowment fund is assigned a unique project code. A project number must be used with all funds other than Fund 10 (where typically a default source of 0000 or "Gen" is utilized).
Here are some sample source codes, taken from the Business Office Chart of Accounts Inquiry spreadsheet (2010). These are offered merely as examples. Most operational-budget reporting (unrestricted funds) will use the first code below, 0000 ("Gen"):
0000 Gen
0001 January
0002 February
0003 March
0004 April
0005 May
0006 June
0007 July
0008 August
0009 September
0010 October
0011 November
0012 December
0013 prev mo adj
0015 DIS deposits/pmts
0060 Miscellaneous Institutions - C
0100 Pre-advance
0101 Retirement fund
0102 NCTLA STUDY
0103 Japanese subgrant
0104 Presser Foundation Grant to Mu
0106 MATH DEPT GENERAL FUND
0107 Sherman Fairchild Sci Equip
0108 Luther Rogers mem
0110 Cur restr schol AAF
0114 MPCF - Cargill Diversity Schol
0120 EDUCATIONAL OPPORTUNITY GRANTS
0122 SUSAN N. GEIGER SCHOLARSHIP
0125 DAVIES SCHOLARSHIP FOR CHILDRE
0141 Spencer Grant -- Galotti
0143 HHS -- Galotti
0148 Monsanto Student Summer Rsrch
0150 3M Scholarship in Sciences
0151 Quentin Voight mem
0153 Carey Memorial -- Music
0154 MCAN Prospects travel fund
0158 Bush Foundation LTC
0162 Wright Arb Fund
0165 Powell/ACM Wilderness Fields S
0167 NSF -- Ferrett
0169 Scoreboard
0171 Bradley Fdn -- C Zuckert
0172 Dreyfus fdn
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<None>
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char(4)
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4
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