| Budget Category | Worktag | Worktag ID | Worktag Description | Additional Worktags | Sources (Plan)/Uses (Expense) | Workday Fund Use | Additional Information |
|---|---|---|---|---|---|---|---|
| Department Committed Reserves | Fund | PeopleSoft Fund 016000 GF‐Budget Only Reserve Workday Fund | FD104 | General Fund Strategic Reserve | Administrative Cost Center | Sources | Houses funds for which known commitments exist and are documented on departmental multi‐year commitment list Consider using additional worktags such as Program or Activities & Events to differentiate use of funds as needed | Review commitment lists regularly, and reconcile to budget balance available |
| Department Uncommitted Reserves | Fund | PeopleSoft Fund 013330 GF‐Special Allocation-Internal Workday Fund | FD100 | General Fund | Peoplesoft Program 22502 EHE Ucommitted Reserves Workday Administrative Cost Center Program | PG106879 Education and Human Ecology Uncommitted Reserves | Sources | Houses funds for which there are no known commitments. Program worktag may be used for additional tracking purposes. GFSA Reserves | Target maximum amount is up to 20% of Continuing Funds (PBA) |
| Department Budget Holding | Fund | PeopleSoft Fund 011200 GF‐Departmental Budgets Pool Workday Fund | FD100 | General Fund | Peoplesoft Program 21946 EHE Budget Holding Workday Administrative Cost Center Program | PG105343 Education and Human Ecology Budget Holding | Sources | College departmental budget allocations (e g , Specials Allocations, Vacancy Cash, Course Relief, etc.) Funds must be reallocated to another funding pool according to its intended use | Funds will not carry forward |
| Department Operating Budget | Fund | PeopleSoft Fund 011000 GF‐Departmental Budget Workday Fund | FD100 | General Fund | Administrative Cost Center | Sources & Uses | Budget and Expense Consider using additional worktags such as Program or Activities & Events to differentiate use of funds as needed | Carry forward permitted |
| Department Special Allocations ‐ Internal | Fund | PeopleSoft Fund 013000 GF‐Special Allocations Workday Fund | FD100 | Varies | Workday See Transfer Overview & Matrix | Sources & Uses | Allocations from the College, to Units within EHE. Primarily used to track EHE cash‐backed personnel, and supplemental comp, FAAs, and ODP. Transfers must include at least one of the following worktags: Program, Project, Activities & Events, or Assignee | See Commitment Funding Matrix Funds will carry forward until expended for specified purpose |
| Department Special Allocations ‐ External | Activities & Events | PeopleSoft Fund 013001 GF‐Special Allocation‐External Workday Fund | FD100 | General Fund | Workday See Transfer Guidance and Decision Tree | Sources & Uses | Allocations from OSU Departments to Units within EHE | Tracked via Transfers In Out ‐ approved at the College level. Departments should run the Fund Transfer Balancing Report regularly, to review and reconcile Transfers In Out of the Unit. |
| Learning Technology Fees | Fund | PeopleSoft Fund 013666 GF‐Lab/Tech/Program Fees Workday Fund | FD100 | General Fund | Peoplesoft Program 17162 Learning Technology Fee Workday Program | PG102239 Learning Technology Fee | Sources & Uses | Learning Technology Fees assessed to EHE students | College Use Only Funds will carryforward; however, the University may require a report on fund usage |
| Graduate Fee Authorizations | Fund | Varies | Peoplesoft Fund 014000 Fee Authorizations Workday Varies | Workday Fee Authorizations & Student Aid Spend Categories: SC10366 Fee Authorizations | Instructional Fee SC10367 Fee Authorizations | Non‐Resident Fee SC10368 Fee Authorizations | Other Student Fees | Sources & Uses | Tracks fee authorizations for Graduate Assistants (GAs) on all fund types | General Fund fee authorizations and research fee authorizations are no longer separated by unrestricted fund numbers |
| OSP Residuals | Fund | PeopleSoft Fund 047000 GF‐OSP Project Residual Distr Workday Fund | FD100 | General Fund | Workday Program | PG105378 OSP Project Residual Distribution | Sources & Uses | Tracks OSP residual funds and expenditures | Funds are available for one year from date of transfer from OSP. Unused funds will be recovered by the College (Office of Research, Innovation, and Collaboration) |
| Release Time | Fund | PeopleSoft Fund 017000 GF‐Release Time Workday Fund | FD100 | General Fund | Workday Program | PG100410 Salary Recovery Reimbursement Release Time Appointments Only: Activities and Events | AE101147 Grant Effort Normally Department Funded | Sources & Uses | Tracks allocations and expenses related to funds generated by faculty and staff release time up to $50K | Use with Assignee worktag |
| Physical Plant Improvement Reserve | Fund | Peoplesoft Fund 84XXXX EHE Physical Plant Improvement Workday Fund | FD811 | Capital Reserve Fund | Workday Program | PG105255 Physical Plant Improvement Reserve | Sources & Uses | To set aside funds for replacement of equipment. This is a “non current” fun meaning the dollars are not usually spent in the current operating cycle, but held for several or many years. | Equipment depreciation schedule must exist for existing equipment replacement; new purchases should be included on commitment list |
| Building Reserve | Fund | Peoplesoft Fund 84XXXX EHE Physical Plant Improvement Workday Fund | FD811 | Capital Reserve Fund | Workday Program | PG100409 Building Reserve Program | PG105255 Renovations | Sources & Uses | To set aside funds for remodeling, renovations or replacement of buildings and space. This is also considered a “non current” fund | Commitment list should exist |
| GFA Funded Personnel Expenditures | Activities & Events Expenditure Treatment | AE102461 – ET100 | Continuing Funds | Peoplesoft Program 17855 ‐ EHE PBA Funded Staffing Workday Activities and Events: AE102461 EHE | GFA Funded Personnel Expenditure Treatment: ET100 Continuing Funds | Sources & Uses | Tracks college funded personnel, backed by annually recurring general fund allocations (GFA) A&E Value ‐ tracking of actual budget needed for GFA backed personnel on FD100 General Funds; should be removed where portions of FTE have been temporarily “released” from GFA. (ex. Release Time Appointments, temporary funding on contracts & earnings, etc.) Expenditure Treatment ‐ serves as a tag for FTE funded by the college across all worktags; should be included where a portion of FTE has been “released” from college funding temporarily. | College use only Eligible positions are “owned” by EHE, and should not be used in hiring cash‐backed faculty & staff within EHE units |
| Cash Funded Personnel Expenditures | Activities & Events Expenditure Treatment | AE102462 ‐ ET105 | Non‐continuing Funds | Peoplesoft Fund 013000 ‐ Program 17855 ‐ EHE Internal Allocations ‐ Personnel Workday Activities and Events: AE102462 EHE | Cash Funded Personnel Expenditure Treatment: ET105 Cash Funded | Sources & Uses | Tracks college funded personnel backed by noncontinuing funds (cash) A&E Value ‐ tracking of actual budget needed for cash backed personnel on FD100 General Funds; should be removed where portions of FTE have been temporarily “released” from college funding (ex. Release Time Appointments, temporary funding on contracts & earnings, etc.). Expenditure Treatment ‐ serves as a tag for FTE funded by the college across all worktags; should be included where a portion of FTE has been “released” from college funding temporarily. | College use only Should not be used in hiring cash‐backed faculty & staff within EHE units |
| Pending Operating Commitments | Program | PG102018 | Pending Operating Commitments | Varies | Sources & Uses | Program value used to track sources and uses that will need to be transferred to other worktags once available; treated as a “clearing account” | Program value should be reconciled and zeroed out by the fiscal year end |
FDM Worktags and Definitions
Cost Center: A unit within an organization to which costs and revenues are recorded. Typically used to house people and their associated payroll costs, operating expenses related to their individual departments and budget. Cost Centers should contain ongoing core business activity.
Ledger Account: Represents the Natural Account – (e.g., Accounts Receivable, Salary Expense); Ledger Accounts are part of your permanent financial record, not temporary items (i.e. a specific Customer Receivable).
Spend Category: Describes types of spend, whether accounting results as expense, prepaid asset, or fixed asset.
Revenue Category: Describes types of revenue.
Fund: Used to represent Unrestricted, Temporarily Restricted, Permanently Restricted and Board Designated activities. Will be established as a balancing worktag that will be required on every transaction.
Program: Used to collect costs and revenue for activities across cost centers; not date bound.
Project: Used to collect costs and revenue for work activities associated with the project; have a distinct beginning and ending date. Also used to capture individual benefit related activity when full balance sheets are needed.
Location: Finance ‐ Primary used in business assets to defined the asset location and within Procurement/Inventory to specify shipping, receiving and inventory locations within the organization.
Assignee: Used to track and report on items at an individual’s level.
Activities & Events: Used to track and report revenue and expense for localized activities that are short‐lived or recurring and not necessarily reported on at a higher level within the organization. May be used in conjunction with a Program/Project if desired.
