1 of 33

Chart of Accounts

Educational

January 2026

1

2 of 33

Table of Contents�

Topic	Slide
Overview	3
COA Segments	4
Terminology	5
Segment details	6 - 12
Examples	13 - 15
Appendix	16 - 33

‘

2

3 of 33

�

Business Transformation Initiative:

WolfieONE is a strategic transformation initiative that will design and implement an Enterprise Resource Planning (ERP) ecosystem at SBU, supported by Oracle, to better support our financial, budget, HR and business operations.

The new, cloud-based software will replace some of our systems, but will also seamlessly integrate with many existing systems.

What is WolfieONE? �

‘

3

4 of 33

General Ledger

Accounts Receivable

Accounts Payable

Fixed Assets

Cash Management

Enterprise Resource Planning�

‘

4

Current state: Internal construction projects are paid via journal transfer between depts. CPDC starts the project in CPR and creates the MP2 numbers that correspond to each IFR. Future state: SBU decided to use AR for construction billing: MP2 numbers will be known from the fund segment on the invoice (invoice creation and invoice edit transaction) AR transactions can be sorted by transaction types. Each invoice will have one fund value only in the memo line. MP2 is in the description of the fund (in the COA), it will match th IFR fund number. Current state AR: Quickbooks is using the customer field to identify the MP2 project, which is NOT leading practice. There is one IFR (fund) per project. The MP2 will be linked to the IFR fund value in future state. Need a custom report and training on this custom report in the future state - AR summary- to track the billing items per project and show the balances by fund in WolfieONE.

5 of 33

What is a Chart of Accounts? �

*For illustration purpose only

Fund Agency Program Natural Account Project Intercompany Future

XXX.000.0000.YYYYYY.00000.000.0000

Combination

Delimiter

Segment

All segments may not be relevant for all transactions, but all segments of a combination entry is always mandatory and cannot be blank

Every event on a transaction that has a financial impact generates accounting entries posting it to a combination of segment values in the General Ledger

Every segment is a critical dimension in representing some aspect of the business – legal, financial, operational, management – on the books for every transaction

The chart of accounts is a set of pre-defined segments (in a pre-defined sequence), with a fixed list of values available under each segment

Simply put, the chart is a structure to label and organize transactions in a financial and HR system.

‘

5

6 of 33

New SBU Chart Segments�

Budget Year – Designates the appropriation year.

Campus Commitments– Current and future operating obligations of the campus and units that require planning and reserving of funds, as well as funding transactions (one-time and multi-year) that are allocated to support a reporting unit.

Classification –Describes other attributes refining the transaction. It describes the “what for”, such as for research or instruction. It defines a “type” of something. This segment is critical for reporting and auditable financial statements, and required for WolfMart Transactions.

.

Account – Nature of the transaction (e.g. asset, liability, expense, revenue, net position).

Fund – Segment to represent financial sources and uses related to specific activities, aligned with restriction categorizations.

Org – An operating area that is responsible or benefits from the specific transaction. The area must have a financial budget greater than $100,000.

Entity – Major institutional operating unit (e.g. SBF, SBU).

‘

6

7 of 33

Terminology�

Chartstring: The combined segment values, in a fixed order, is called a chartstring. Every event on a transaction that has a financial impact generates accounting entries, posting it to a combination of segment values in the General Ledger. This illustrates what a chartstring looks like:

Chart Segment: Every segment is a critical dimension in representing some aspect of the business – legal, financial, operational, management – “tagging” every transaction, like a hashtag or a label. The future state “golden rule” is for each segment to have a single and standard use for every segment across departments. No “co-mingling” of purposes.

Hierarchy: a structure that provides summarized nodes used to report on all the "children" that fall below it. Oracle gives the ability to rearrange the children values into alternative hierarchies that also summarize the reporting view. The parent and child levels are part of the hierarchy for each segment in the chart of accounts.

Child: Every node other than the highest node (at the very top of the hierarchy), is considered a child of the node directly above it.

Parent will be more specific. Only the node directly above a child, is its parent. (Nodes higher than that in the same branch of the tree, are its "ancestors".)

‘

7

8 of 33

Entity�

The Entity segment will be the primary segment to consolidate for reporting and balancing (ability to rely on the entity itself for a full accurate picture of transactions)
The entity segment will have a hierarchy that provides reporting capabilities
Requirement: an entity needs to be entered for every transaction
Mapping: Normally the new entity value is closest to “business unit” in a current state PeopleSoft environment.

Segment Details

Major institutional operational unit. This segment shows where the transaction resides, on the accounting ledgers. Future examples:

Stony Brook University

Stony Brook Foundation

Research Foundation

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

8

9 of 33

Org�

An operating area that is responsible or benefits from the specific transaction- a department, in the HR sense of the word.
Must have intended permanence.
An Org should have an employee and/or a financial budget greater than $100,000.
Requirement: all Oracle Cloud transactions require an Organization value.
Mapping: typically, the current state department, with greater consistency across the institution. This will streamline accounting and reporting.

Segment Details

An operating area that is responsible or benefits from the specific transaction.

When you see Org, that corresponds to the current state Dept. (typically a level 4, if your unit has both level 4 and level 5 dept. “accounts” in the current state)

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

9

10 of 33

Fund�

The financial sources available for spending, including their classification of restricted and unrestricted.
Normalization of data will decouple the Org concept from the Fund.
The Fund segment will be a key element for proper GASB and FASB reporting for the main entities of Stony Brook University and Stony Brook Foundation.
Requirement: All transactions require a Fund value, so no default is created.
Mapping: Fund will typically map to the current Dept Level 5 segment values (sometimes referred to as “department account” in the current state).

Segment Details

Segment to represent financial sources and uses related to specific activities, aligned with restriction categorizations. This is what people typically enter in the current state across various forms (like an MSR or journal transfer) and systems as their “SUNY account” or “dept. ID” in the current state, to state where the money is coming from or going to.

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

10

11 of 33

Account�

The Account segment is built to align better with financial statement reports along with reduction of unused accounts over the past five years.
Alternative hierarchies for the Account segment are typical and will be utilized if reporting requires a different rollup with different summary levels.
In most instances, the account will be derived and auto-populated (from the object code or RF-expenditure type).
NOTE: The use of the word “account” in the current state is not consistent. Some stakeholders mean “Dept. level 5” or “SUNY account” or “SBF account”, when they use the word account.

Segment Details

Nature of the transaction from an accounting perspective: This indicates whether a transaction is a liability, expense, asset, revenue, etc.

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

11

12 of 33

Classification�

This segment will have a hierarchy that provides reporting capabilities.
Mapping: current state Program or Class. It is paramount that this be entered correctly for all expenses. This segment also contains academic terms to classify certain revenues. The current state Class field provides the terms related to revenue transactions that is also included in this new segment.

Segment Details

Describes other attributes refining the transaction. It describes the “what for?”, such as for research or instruction. This segment is critical for reporting and auditable financial statements, and required for WolfMart Transactions. When you see the new Classification field know it houses:

For expenses: this provides the official NACUBO classification of expenditures. The functional reason for the transaction
For revenue: The current Class field provides the semester terms related to revenue transactions. Additionally, it denotes the revenue transaction category, such as CRT (cash receipts), REF (refunds), FIN (financial aid payment), CHG (charge).

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

12

This segment/concept is not brand new. The user will enter it in the future so we can have increased accuracy. Instead of setting the classification in the background once for each fund and assuming all transactions for that fund will be correct, we categorize it at the transaction level. One of the key benefits of this whole implementation is capturing this at the transaction level. Depending on the situation, the primary purpose should be entered, or the line items should be split out.

We are moving from having this at a very high level (fund setting) to a “per transaction”, we are looking at each transaction rather than who is spending or “which pot of money”.

SBF transactions in Concur are an exception basis, where, for a few reasons, Classification will be “invisible” and not have to be entered.

For EPM: Eli will follow up with Cassie to find out whether there is a need to put in classifications when it comes to planning (for revenue)

The Classification field in Jaggaer is never going to be 000s – that is, it either will be:
a user selecting a valid value (for SBU and SBF), or
N/A for RF related activity.

13 of 33

Campus Commitment�

Current and future operating obligations of the campus and units that require planning and reserving of funds, as well as funding transactions that are allocated to support a reporting unit.
Not all transactions require a Campus Commitment code, so a default of “00000000” was established.
No mapping exist to a current state segment.

Segment Details

NET NEW. This segment will give units the ability to track their commitments. Campus Commitments are current and future financial obligations between campus leadership, schools, departments, or units that require planning and reserving of funds. These commitments may be one-time or multi-year funding promises that support operations across the university.

�The total value of commitments is substantial. This segment helps track whether and when those committed funds are used in a transaction. Currently, commitments are tracked outside of financial systems, through spreadsheets, emails, or local databases. The new structure will bring greater consistency and visibility into how these commitments are recorded, managed and spent.

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

13

Explain that even lower level transfers within units have to carry the official (original) campus commitment value of the commitment that was given out. Major training needed for units. If you have commitments, it will be reflected in your target. When you get a target, you know how much you can spend (spending authority). Example: I am the Dean, the commitment is from the Provost and my commitment needs to be used for a specific purpose such as “grow the entering class”, when I (Dean) give it to the department, the Dean is responsible for telling the departments to see their commitment in their targets in EPM. The Dean would be responsible for the telling their units (in the target build up) that their target includes that commitment and what the commitment number is (on their target in EPM.

While some commitments are for in-year resources, there can also be commitments against reserves.

It might look like you did nothing with the dollars that was given to you if you don’t use your commitment code.

14 of 33

Budget Year�

The Budget Year segment allows for the ability to track re-appropriated funds being used for SUNY.
Mapping: from the current state Bud Ref to this segment.

Segment Details

An identification of the budget year.

During year-end lapsing (July through Sept), end users can either post the transactions to the current year or the prior year (for appropriated funds).

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year

‘

14

15 of 33

In-system examples

15

‘

15

16 of 33

Current state WolfMart

RF-funded purchases: User should continue to enter what they currently enter in these segments. NO change.

Future Fund (this current field will be hidden and the new segment for fund will have a new name – TBD)

We are keeping this segment and adding a budget year segment

Future Entity

‘

16

17 of 33

WolfMart and Concur data entry

	Entity	Org	Fund	Account	Classification	Campus Commitment	Budget Year
WolfMart	Displayed: Y User Entry: Y Note: Displayed as “Account Source”	Displayed: Y User Entry: N Note: Derived from Fund	Displayed: Y User Entry: Y Note: Provisioned from ERAS	Displayed: N User Entry: N Note: Derived from Commodity Code	Displayed: Y (Header) SBU User Entry: Required (will display default "N/A" and user must change the selection to the right Classification) SBF User Entry: Not Required (will display default “N/A” and user can leave it)	Displayed: Y User Entry: Y Note: Default as 000s Entered and displayed at the Header level.	Displayed: Y User Entry: Y Note: Default to current year (user has an option to change it)
Concur	Displayed: Y User Entry: Y Note: Displayed as “Account Source”	Displayed: Y User Entry: N Note: Derived from Fund	Displayed: Y User Entry: Y Note: Provisioned from ERAS	Displayed: N User Entry: N Note: Derived from Expense Type	SBU: ?? SBF: NOT Displayed	Displayed: Y User Entry: Y SBU: Header SBF Credit card: Line level SBF travel: Header	SBU: Displayed: Y User Entry: Y Header level SBF: NOT Displayed

‘

17

18 of 33

Appendix

18

‘

18

19 of 33

�

EPM Fund Example �

All planning will be performed using Account, Campus Commitment and Fund segments.

‘

19

20 of 33

HCM User entry expectations

Only Fund and Commitments will be entered for labor costing.

RF-funded employees will enter their Project-task-award combination instead of fund in this HCM field.

The following use case pertains to entering the correct chart values to denote what fund is paying for a given employee’s salary in the HCM module of WolfieONE:

Entity

Org

Fund

Account

Classification

Campus Commitment

Budget Year

‘

20

21 of 33

Sample Chart Usage in WolfMART & Concur �

Entity	Org	Fund	Account	Classification	Campus Commitments	Budget Year
Major operating unit.	An operating area that is responsible or benefits from the specific transaction. The area must have intended permanence and must have an employee and/or a financial budget greater than $100,000.	Segment to represent financial sources and uses related to specific activities, aligned with restriction categorizations.	Nature of the transaction (e.g. asset, liability, expense, revenue)	A classification of expenses (The “what for”, such as instruction or research) This is the NACUBO classification.	Ability for units to track and manage their commitments, which are for budget purposes.	An identification of the budget year for prior budget spending.
In WolfMart and Concur, the user will have to select it.	(Defaulted in WolfMart/Concur)	Must be entered when using WolfMart and Concur. (this is your RF or State account, etc)	(Defaulted in WolfMart/ Concur)	Must be entered when using WolfMart and Concur (SBU only for Concur).	Only need to enter if there is a commitment.	Defaulted to the current year, but during lapsing, the user can choose the prior.

‘

21

22 of 33

Additional Concepts

22

‘

22

23 of 33

Example (Illustrative only)

Chartstring that will show up in the WolfieONE subledger for the example above:

100-140080-10200857-566004-1001000-00000000-2324-00000

NEW segment names	Entity	Org	Fund	Account (natural account, NOT SUNY acct.)	Classification	Campus Commitments	Budget Year
Current state counterpart	Unit or “Account source” in WolfMART	“Dept ID”	“Dept ID”	GL Account (not dept. account or SUNY account)	Program OR Class	N/A	Budget Ref
Current state example value	S (State)	42007600 (“parent account”)	83002200 (Dept. account/ Level 5)	812601	00	N/A	2324 (no change)
NEW segment description	Stony Brook University	Physics	Physics CFNS Simons Operating	Office Supplies - Printing Supplies	Instruction	N/A	2023-2024 State Budget Cycle
NEW value	100	140080	10200857	566004	1001000	00000000	2324

‘

23

In the current state, there is no “chart” concept. People only enter one segment (dept) in the current state.
Drive home the benefits (reporting) of having things laid out this way. Refer back to the guiding principles.
A VP areas in the future can be an ORG, but not all VP Areas are structured the same in the new COA. Some VP areas are a Parent level value, and some are lower in the hierarchy in the future state.
Cassie or Sara to think if there’s an example where the user’s lives will become easier when leaders ask for reporting
When the account or cost center is set up (in the current state), we assume that all the funds corresponding to it go to the same classification and account! In the future state, you have more flexibility, for scenarios in which the transaction you are entering has a certain fund that needs a variable classification.
If you don’t know your commitment and you haven’t gotten one (if this looks foreign, you probably don’t have one , and no need to worry about it)

24 of 33

Hierarchy example (illustrative only)�

Ways in which values “roll up” to their parent levels in the real world:

Parent / Ancestor	Reporting node	Reporting node	Child (value)	Description - Borough
Federal
	NY345 (NY State)
		NYC Mayor
			100007	Queens
			100008	Manhattan
			100009	Brooklyn
			100010	Bronx
			100011	Staten Island
	MA111 (MA State)	Boston
		Lexington

In the above example, a transaction on the accounting books that is associated with Manhattan, would be entered with “100008”. The end user of the system could report on “all transactions for NY State by searching for “NY345”, which would summarize all the other values below it. This is how a hierarchy works.

‘

24

25 of 33

Notes on boundary systems

SBU is moving towards a CoA structure distinctly separate from the SUNY structure.
EDM is the tool that will be used to govern and manage the chart of account values. When a new value is needed, EDM is where the request will be put through.

Users are expected to transact using the SBU CoA in boundary systems, such as WolfMart, Concur and Campus Solutions (except RF EBS, which will continue to use their CoA in WolfMART)

Boundary systems feeding data to WolfieONE need to retrofit the CoA so users are transacting using the new CoA (Fund, Classification, and Campus Commitment, if the transaction has one, will be mandatory fields to enter, while the other segments will be defaulted and the boundary system user does not have to know them)

Segments are laid out left-to-right or top-to-bottom in Oracle as per the approved CoA design. Any exceptions due to restrictions/ limitations of boundary systems will be taken into account.

Aliases and related value sets (akin to speedtypes/ speedcharts in the current state) are available in WolfieONE. However, the creation of new aliases post go-live requires maintenance. Only relevant for transactions initiated in Oracle can have aliases. Oracle also allows cross-validation rules, preventing unallowable combinations from posting (e.g. all expense transactions should have a non-default NACUBO classification) This reduces the risk for end-user mistakes because the transaction is not accepted by the system if the values entered don’t meet the related value set (or cross validation rule) terms.

Oracle is expecting to consume the full CoA from each boundary system.

‘

25

26 of 33

Chart Mapping Summary (PeopleSoft to WolfieONE)

Business Unit

Fund

Account

Department

Program

Bud Ref

Class

Effective Date

Entity

Org

Fund

Account

Classification

Campus Commitments

Budget Year

Future

‘

26

27 of 33

Potential - SUNY to SBU Mappings

SUNY Chart

SBU Chart

Account

The SUNY chart will likely (once approved) map to the 7-segment SBU chart as follows: Object code to Account; SUNY account to SBU Fund-Org-Entity; Function Code to Classification; and Budget Ref to Budget Year.

Fund

Object Code

Account

Budget Year

Budget Ref

Entity

Org (defaulted)

Classification

Function Code

Campus commitments

‘

27

28 of 33

RF to SBU Mappings (Transactions coming in)

RF Chart

SBU Chart

Exp. Type

Org

Award

Project

Task

Account

Org

Entity

Fund

Commitments

Classification

Budget Year

The 5-segment RF PATEO chart will map to the 7-segment SBU chart as defined below:

Mapping Notes:

New RF Projects, Tasks, and Awards will create new SBU Fund Source values
RF Exp. Type will map to SBU Accounts, and RF Orgs will map to SBU Orgs
A combination of RF Project, Task, Award will map to 6 of the 8 SBU CoA segments as seen above

The combination of the mappings described in points 2 and 3 will allow transactional lines from RF to be posted to SBU’s GL

‘

28

29 of 33

Guiding Principles

Change Management:

Foundational Elements

‘

29

30 of 33

Progression

Initial COA survey

Defining COA structure

Initial COA values socialized

Input for future mapping

What happens next?

Oct 2023

Initial survey sent out to key stakeholder groups (identified by workstream leads). This led to the current state mapping.

Jan-July 2024: Future COA structure (segments, order, definitions) was designed and socialized for feedback.

March 2024: First COA Foundations educational session.

Aug 2024: The COA structure was approved through KDDs and the future COA values (mapping) were socialized for feedback.

Oct 2024: VPCs were reminded to submit Org segment input.

NOW: The COA values are being finalized and all VP areas are asked to review the new Org segment values. Ongoing education about how future Org differs from Fund.

Feedback will be incorporated. RF will be consulted about Commitments segment. As WolfMart and Concur get retrofitted, key groups (such as SBF) will be asked to meet about special use cases. As we get closer to go-live, fewer changes will be made (partial freeze). Post go-live, we will leverage EDM for new requests.

‘

30

31 of 33

CoreHR

Payroll

Time & Labor

Absence

Performance

Learning

Compensation

HR Helpdesk

Recruiting

Journeys

Human Capital Management

�

‘

31

32 of 33

EPM

Commitments Planning

Workforce Planning

Revenue Planning

Budget Creation

Scholarship Planning

Financial Planning

Enterprise Performance Management

‘

32

Commitments = Tomas- a way to designate how money is going to be used and whether it will be shared w another group and how it is to be spent. Instead of tracking it offline, you can create commitments and see balances within the system and report against them within the system. The Commitment segment of the COA must be used. When you’re doing planning or commitment transfer, you can select from a defined list of commitments to be associated. The person sending the funds is responsible for creating any new commitments in the system.
Ker= Workforce and budgeting (Annual Plan on the home page to start budgeting once a year, gives you historical actuals as well as current year budget to use as starting point, track progress, make better assumptions towards the future and the planning is broken out between base and fiscal – all in the new W1 COA); shift towards the activity based model from the current state incremental model. PCM will help with the transition to the new economic framework. (Tomas to include the NEF hyperlink)
Workforce planning – allows for people to budget employee related expenses, taking a feed from HCM that has the full roster so that users can budget for upcoming year factoring new positions salary bonuses, or attrition. It mirror HCM as far as how salaries and benefits are calculated. Key new piece – users will be able to create request for new positions in EPM and those will be sent to HCM.

33 of 33

CHART OF ACCOUNTS�

Each field tells a story about the transaction. Here we have, for example, the field tells you the store location, this field tells which department sold those goods, whether it was a sale, a return, or an exchange, which in in the Account segment.

To give you an example of a chart of accounts, let’s look at an everyday usage of how retailers leverage their chart to classify financial transactions:

‘

33

These are the areas within ERP, which is the Finance side of WolfieONE. Anyone who uses PeopleSoft finance in the current state will be using some of these areas in the future state – the ones in dark red/maroon.
The General Ledger is the main accounting book of business, which will be managed by the Controller’s Office.
All the other areas around it are called subledgers, and the data in these subledgers flows over to the General Ledger automatically.
The most commonly used areas will be Accounts Payable and Accounts Receivables.
Accounts Payables will be for the University to issue refunds (to students and patients) and for the Stony Brook Foundation (and for them ONLY) to also pay suppliers (companies that provide us products or services).
Accounts Receivables is the area you would use to send out invoices to external parties (only certain units will be expected to use this Receivables area themselves)