SIMBA CHART OF ACCOUNTS

Table of Contents

• Numbering System:
• Cost Center Hierarchy:
• Common Cost Centers/Funds Center:
• Cost Object Types:
• Functional Areas:
• Budget Executive and Financial Officer by Business Area:

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NUMBERING SYSTEM

The Company Code is the highest organizational unit of financial accounting for which a complete self-contained set of accounts can be drawn up for purposes of external reporting and there is only one company code:

• Company Code = 1855

A Business Area is an organizational unit of financial accounting that represents a separate area of operations or responsibilities within an organization.

The Business Area in SIMBA equates to Administrative Area in IBIS. Each Business Area has a four (4) digit codes. The fourth digit of the business area will always be zero.

Business Area Format

1st Digit	2nd and 3rd Digits	4th Digit
1 - 8 University	Randomly numbered	Always zero
9 - Subsidiaries	Randomly numbered	Always zero

Determining the business area is important for financial reporting purposes, given that Balance Sheets can only be prepared at these levels:

• Company Code
• Business Area
• Fund
• Grant

COST CENTER HIERARCHY

Cost Centers represent cost objects which are of a more permanent nature in a business area. To represent the organizational hierarchy present in business areas, cost centers also incorporate the concept of "department" which is reflected in the 4th and 5th digit of the cost center. The hierarchy therefore is:

• Business Area
• Department
• Cost Center

Cost Center was designed to incorporate this hierarchy in the numbering, by referencing the business area and department, as follows:

• Business Area - 3 digits (first 3 digits of business area - which is why the 4th digit will always be zero)
• Department - 2 digits
• Sequentially numbered starting with 10000 or use Common Cost Center: 5 digits

Cost Center Format

Digits 1-3	Digits 4 -5	Digits 6 - 10
Business Area	Department	Sequentially numbered unless it is a Common Cost Center (see below)

A business area can have up to 99 different departments.

All departments will have one cost center which ends with all zeros. This cost center will be used ONLY for budgetary purposes.

Common Cost Centers/Funds Center:

Penn State is implementing the concept of Common Cost Centers. These will be used to consistently classify cost center types, across all business areas. Use of the common cost centers is a requirement for high level institution reporting.

Common Cost Center Codes and Names

Cost Center Code (last 5 digits of cost center number)	Common Cost Center Name	Common Cost Center Definition
00040	Graduate Grant-in-aid	For use with Labor Distribution only
00090	Salary Clearing Account	For use with Labor Distribution only; salaries should use this common cost center as the pay budget on Workday assignments
00200	Budget and Finance	Includes central finance offices (e.g. UBO, business area FO and finance staff) and units whose primary functions involve roles of submitter and/or budget assistant in SIMBA
00300	Human Resources	Units that deal with personnel such as compensation and benefits, recruiting and hiring employees, on-boarding employees, performance management, and training
00400	Information Technology	Organizational units that support the use of computers, storage, networking and other physical devices, infrastructure and processes to create, process, store, secure, and exchange all forms of electronic data
00500	Development	Includes central offices or units whose primary duties involve fundraising activities
00600	Alumni	Units that have an Office of Alumni Relations whose primary purpose is to engage alumni in talking with students both in on-campus and off-campus activities. Administrative costs include staff salaries, unit operating expenses, Affiliate Program, Alumni Board and Alumni event expenses
00700	Facilities	Facilities Coordinators within each Business Area and other maintenance or renovation costs
00900	Advising	Academic units each have an Academic Advising Office whose primary costs include staff salaries, unit operating expenses, student advising events, new student orientation, spend a summer day, majors night, fall career days, etc. Those costs would be recorded here
01000	Student Affairs	Includes central offices or units whose primary duties are to provide support to students in areas of health, wellness, clubs and organizations, safety and/or career counseling
01200	WC Learning Design	Units whose primary purpose is to design World Campus courses, including instructional design, multimedia, accessibility, and copyright needs
01300	Orientation	Administrative or academic units who hold events for new students to help them become familiar with the various majors, the departments, the academic colleges and the University; events can be held at the Department, Business Area or University level
01400	Commencement	Administrative or academic units who are involved with the commencement activities of graduating students whether at the Department, Business or University level. Expenditures include regalia, program printing, speaker honorarium, Marshall gifts, receptions and activities relating to commencement
01500	Strategic Communications	Units primarily responsible for marketing and communications functions, including fundraising and alumni communications; enrollment marketing strategy, implementation, and analytics; brand strategy, messaging, and identity; creative services such as photography, videography, animation, graphic design, and print materials; internal communications; social media strategy, management, monitoring, and analytics; science/research writing; crisis/issues communications; national/global proactive media; digital/web strategy and analytics; and general content development
01800	Grants and Contracts Administration	Central offices or units whose primary duties relate to compliance with external regulations from sponsoring agency requirements for both pre and post award processes to include proposal submission, invoices, revenue collection, reporting etc.
01900	Diversity and Inclusion	Central offices or units whose primary duties relate to fostering diversity and inclusion and creating a climate of diversity, equity and inclusion throughout PSU's faculty, staff, leadership and student body
02000	Outreach and Continuing Education	Units who provide service learning and university outreach to surrounding communities, including continuing education for-credit courses and non-credit courses
02100	Compliance	Central offices or units whose primary duties relate to adherence with external regulations or mandates, not sponsored award related
02200	Lobbying	Units whose primary focus is to facilitate positive interactions and communications between the University and state, federal, and local agencies to further its mission as Pennsylvania`s legislatively-designated Land-Grant University and promote the needs and interests of the University
02300	Cost Allocation-offset	Used to track portion of costs that are allocated to other cost collectors. In combination with the main cost collector, this will allow the area to still report on the full costs to the central unit. Combined reporting will show the net cost. Institution wide double counting will not occur when all cost collectors are summed in total
03000	World Campus Undergraduate	Undergraduate academic program (degree or for-credit certificate) or general education courses (GUP) delivered online to students at a distance. Instructional and administrative costs for the program would be recorded here
04000 - 04989	World Campus Graduate	Graduate academic program (degree or for-credit certificate) delivered online to students at a distance. Instructional and administrative costs for the program would be recorded here. (04990-04999 range reserved for World Campus administrative costs - not program specific.)
04990 - 04999	World Campus Administration	World Campus administrative activity that is not directly attributable to specific World Campus programs
05000	Resident Instruction Undergraduate	Office for General Education was created to develop and lead the General Education curriculum for all undergraduate students and to support faculty development in this area. Instructional and administrative costs at the college and unit level for undergraduate resident instructional courses delivered on-campus or online would be recorded here
06000	Resident Instruction Graduate	Graduate academic programs delivered on-campus or online to residential students. Instructional and administrative costs at the college and unit level for the graduate programs would be recorded here
08000 - 08999	Primarily Commonwealth Campus Common Cost Centers (can be used by other Business Areas)
08000	International Student Fee	Spend cost center, used to support International Students
08020	Student Activities Fee	Spend cost center, used to support Student approved Activities/Clubs
08030	Facilities Fee	Spend cost center, used to support Student approved facilities renovations or projects
08040	Chancellor's Office
08060	Admissions
08080	Office of Student Aid
08100	Registrar
08120	Scholarships
08140	Academic Affairs
08145	Faculty Development
08160	Learning/Tutoring Center
08170	RI Learning Design
08180	Summer Session
08200	Advisory Board
08220	Academic Program Equipment

NOTE: If, for a given department, a unit needs more than one common cost center, multiples can be consecutively numbered within the range. For example - Budget and Finance cost centers, if more than one in a single department:

• xxxxx00200
• xxxxx00201
• xxxxx00202

Using common cost centers allows a compilation of all costs related to Budget and Finance by summing all related cost centers which END with 002XX, no matter to which business area or department the cost center belongs.

Cost Object Types

There are several "Cost Object Types" used in SIMBA. These include Cost Centers, Internal Orders (IO), and Work Breakdown Structure (WBS or WBS Element).

• Cost Center is the same as Funds Center, which is the term used in the Funds Management and Grants Management ledgers.
• Internal Order is the same as the Funded Program in Funds Management and the Sponsored Program in Grants Management.
• Work Breakdown Structure (WBS or WBS Element) is referred to as the Funded Program in Funds Management and the Sponsored Program in Grants Management.
• Note that the Internal Order and WBS are labeled the same in Funds Management - Funded Program and in Grants Management - Sponsored Program.

Internal Orders and Work Breakdown Structures are the same length (12 digits) and for Penn State's purposes, will be distinguished by the following:

• Internal Orders will begin with 10 - 89
• Work Breakdown Structure (WBS element) will begin with 95-99

Cost Centers, Internal Orders, and Work Breakdown Structures are ALL Cost Object Types. However, the Cost Center is also a critical part of the organizational hierarchy - given that it relates to a business area and department. Therefore, within SIMBA, every Internal Order and WBS element is linked to a Responsible Cost Center. This Responsible Cost Center identifies the business area and department to which the Internal Order or WBS element belongs.

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FUNCTIONAL AREAS: