[alma_na] Re: New ALMA Account numbers (correction?)

[Richard Simon]

I have just learned that my description of how to use the new chart of 
accounts (based on the actual chart of accounts and lengthy discussions 
with MIS) disagrees with the approach that Fiscal had in mind.  My 
initial description is correct, except there is the possibility that 
proper specification of an ALMA account is done with a different order.

To be specific, I do not know whether our new accounts should be 
specified as

(Business Unit).(Object Class).(Subsidiary)
as described below, and according to lengthy conversations with MIS
(see http://www.nrao.edu/internal/mis/mischartofaccounts )

or with the Object and Subsidiary field reversed, namely

(Business Unit).(Subsidiary).(Object Class)
i.e.
(Job Number) . (Cost Code) . (Cost Type)
(see http://www.nrao.edu/internal/fiscal/WBSAccountStructure_Jun3.pdf)

There is no practical difference between the two approaches, except for 
a disagreement between the order of the three fields.  MIS and Fiscal 
have told me different answers.  In two cases (1403 and 1660), there are 
Work Elements with the same numbers are the Object Classes, so there is 
so there is a potential for conflict, which must eventually be addressed.

Stay tuned.  I will reissue the memo with the final answer as soon as it 
is available.

Regards,

Richard Simon




as described below, or

 > Revised ALMA Chart of Accounts
 >
 > 2002-Sep-27 R. S. Simon
 >
 > Starting 2002 October 1st, the ALMA project at NRAO has a new Chart
 > of Accounts.  This change was necessitated by NRAO's adoption of a
 > new Chart of Accounts.  After October 1st, please use only the new
 > account numbers, and do not use the old J series of accounts.  The
 > revised Chart of Accounts provides significant benefits and
 > improvements in access, reporting, and budgeting.
 >
 > Brief Instructions:
 >
 > An ALMA account number consists of three parts, specified with the
 > following syntax:
 >
 > (Business Unit).(Object Class).(Subsidiary)
 >
 > Business Unit is one of the major NRAO activities; for all ALMA
 > accounts the business unit is the same:  701.
 >
 > Object Class is the type of expenditure, and should be specified on
 > all procurements and travel.  There are ~60-70 Object Classes, but
 > for most purposes the simplified version attached is all you will
 > need.  Money is budgeted into 3 of the Object Classes (people,
 > places, or things), and is spent from one of the other 41.  A list of
 > the official Object Classes is attached.
 >
 > Subsidiary is the actual ALMA Work Element number, with a one-to-one
 > correspondence between the 4-digit Subsidiary Number and a 4-digit
 > ALMA Work Element Number.  A list of the official ALMA Work Elements
 > (Subsidiaries) is attached, with their funding status for 2003.
 >
 > Example: The North American Project orders a new computer.  The
 > account number to charge would be 701.1616.0100 (701 is the ALMA
 > business unit, 1616 is Computer hardware, and 0100 is the ALMA Work
 > Element for the North American Project Office).
 >
 > Example: Brian Glendenning travels to Germany.  The account number
 > would be 701.1690.2640 (701=ALMA; 1690=Travel-Foreign; 2640=Computing
 > Subsystem Management)