OUS Finance Warehouse
History
The OUS Finance Warehouse was placed into service after the implementation of the Banner Finance
Information System (FIS) in fiscal year 1996. The warehouse originally was a copy of the OSU Finance
Warehouse. The warehouse objects include the General Ledger, Operating Ledger, Payroll Ledger,
Transaction Ledger, Fixed Assets, Approvals, and Validation Tables. Minor modifications were made to the
warehouse until 2002 when a major redesign expanded the Payroll Ledger objects, Transaction Ledger objects,
Fixed Assets objects, and the Validation Tables objects.
The OUS Finance Warehouse consists of data from all Oregon University System (OUS) institutions. The
OUS Finance Warehouse contains all Banner data for data elements in the Warehouse without restrictions
except as listed below:
1. General Ledger and Operating Ledger - All OUS institutions fiscal year 1996 forward.
2. Transaction Ledger - Only 5-site institutions for fiscal year 2001 forward.
3. Payroll Ledger and OPE Ledger - WOU, SOU, EOU, OIT, and Chancellor’s Office (5-site) fiscal year
1996 forward.
- UO, OSU, and PSU (Big 3) for fiscal year 2003 forward.
4. OPE Ledger - fiscal year 2003 forward for all institutions.
Access to Data
All data access is controlled by the User Coas code, except the Chancellor’s Office has access to data for all
institutions.
Frequency of Data Refresh
The frequency and sources of updates to the data in the OUS Finance Warehouse are as follows:
Table
Frequency of Updates
Source of Update
Periods/Years Updated
5-site Coas codes E-WOU, F-SOU, G-EOU, H-OIT, K-CO
General Ledger
Nightly except as below
Current fiscal year (future
(begins
at
5:30
p.m.
fiscal year if open)
Operating Ledger
M-F excluding holidays)
Append transaction data by
Transaction
Nightly(begins at 5:30 p.m. University’s Banner
activity_date since last
FIS Production
Ledger
M-F excluding holidays)
update
General Ledger
First Friday each month &
Current and prior fiscal years
night of period 12 & 14
(future fiscal year if open)
Operating Ledger
close (begins at 5:30 p.m.)
Payroll Ledger
Payroll Ledger
Nightly except as below
(begins at 5:30 p.m.)
First Friday after close each
period, last Friday each
month, & night of period
12 close (begins at 5:30
p.m.)
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Current fiscal period
HR Data Store
Current fiscal year (prior
fiscal year at night period 12
close)
Table
OPE Ledger
Fixed Assets
Approvals
Validation Tables
except Index
Codes
Index Codes
Index Codes
Frequency of Updates
M-F 6am
Nightly except as below
(begins at 5:30 p.m. M-F
excluding holidays)
Source of Update
HR Data Store
Periods/Years Updated
Changes since prior refresh
Full refresh, All Banner data
University’s Banner
FIS Production
First Friday each month &
night of period 12 & 14
close (begins at 5:30 p.m.)
Current fiscal year
Full refresh, All Banner data
Big 3 Coas codes B-UO, C-OSU, D-PSU
General Ledger
Operating Ledger
Payroll Ledger
OPE Ledger
Approvals
Fixed Assets
Validation Tables
except Index
Codes
Index Codes
Monthly (except as below)
approximately 1 week after
month end close
OWAG
Current fiscal year
HR Data Store
Last closed fiscal period
Full refresh, 2003 forward
Extracted at Big 3
University
Full refresh, All Banner data
Mostly OWAG
Extracted at Big 3
University
Delete all fiscal years except
current fiscal year
General Ledger
Operating Ledger
Index Codes
Payroll Ledger
OPE Ledger
Quarterly after March,
June, Sept, Dec & period
14 close (approximately 1
week after close)
Quarterly after March,
June, Sept, Dec close
(approximately 1 week
after close)
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OWAG
Current and prior fiscal years
Extracted at Big 3
University
Full refresh, All Banner data
HR Data Store
Current fiscal year (prior
fiscal year when close period
12)
Full refresh, 2003 forward
Controls
The following controls are to ensure that (1) all records have been imported, (2) control totals of the records
imported agree to control totals in the underlying accounting records, and (3) comparable data within the
warehouse agrees to each other.
Completeness of Records
The first series of controls is to ensure that all data was imported into the OUS Finance Warehouse:
Objective of Control
Procedure
Description of
Control Procedure
Assurance that tables For eachFinance
imported are
Warehouse table
complete.
within each COAS
code, compares
number of records
imported to number
of records exported.
Who Performs
Control Procedure?
WIT
How are Control
Procedure Results
Documented?
Email to
warehouse team
Agreement of Control Totals to Underlying Accounting Records (i.e., Banner FIS)
The second series of controls is to ensure that control totals within the OUS Finance Warehouse agree to the
control totals of the underlying accounting records (i.e., Banner FIS):
Objective of Control
Procedure
Assurance that general
ledger totals in warehouse
agree to Banner FIS
Assurance that operating
ledger totals in warehouse
agree to Banner FIS
Description of Control Procedure
By Institution, Fiscal Year and
Period, Fund Code not equal
“A00000”, Account Code =
“A0901”
Compare: Banner sum
(fgbgenl_sum_periodic_dr) sum(fgbgenl_sum_periodic_cr)
to:
Warehouse sum(end_bal).
By Institution, Fiscal Year and
Period, Account Type Level 1
Banner
sum(fgbopal_nn_ytd_actv)
Periods
How are
Who
that
Performs
Control
Control
Control
Procedure
Procedures Procedure?
Results
Applies
Documented?
Last closed WIT
Email to
and all
warehouse
open
team
periods
Last closed WIT
and all
open
periods
email to
warehouse
team
prior and
current
fiscal
period
email to
warehouse
team
to:
Warehouse
sum(ytd_acct_total).
Assurance that transaction
ledger totals in warehouse
agree to Banner FIS
Compare TL documents by
document type
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WIT
Objective of Control
Procedure
Assurance that payroll
ledger totals in warehouse
agree to Banner FIS
Assurance that OPE ledger
total in warehouse agrees to
Banner FIS
Assurance that approvals,
fixed assets,validation
tables info in warehouse
agrees to Banner FIS
Description of Control Procedure
Payroll Ledger Reconciliation
report: OL totals (where acct_code
begins with 1) minus PL totals
(where acct_code begins with 1)
minus TL totals (where acct_code
begins with 1 and appropriate rule
codes). When this total is zero the
ledger is in balance. See complete
description of this report in the next
section, “Reconciling the Payroll
Ledger in the OUS FIS Warehouse”
OPE Ledger Reconciliation report:
OL totals (where acct_code begins
with 109) minus PL totals (where
acct_code begins with 109) minus
TL totals (where acct_code begins
with 1 and appropriate rule code).
When this total is zero the ledger is
in balance.
None
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Periods
Who
How are
that
Performs
Control
Control
Control
Procedure
Procedures Procedure?
Results
Applies
Documented?
Current
User run
Report to user
period and report
last closed
period
Current
period and
last closed
period
User run
report
Report to user
None
None
Data integrity within the OUS Finance Warehouse
The third series of controls is to ensure that comparable data within the OUS Finance Warehouse is the same.
An example is that the total activity of the operating ledger must agree to the net change in the applicable
control accounts of the general ledger.
Objective of
Control
Procedure
Operating
Ledger &
General
Ledger
Description of Control Procedure
Compare Operating Ledger and General
Ledger control account data for last
closed and all open period by Institution,
Fiscal Year and Period, Account Type
Level 1 (Operating Ledger) or Account
Code (General Ledger)
Operating Ledger Account Type Level 1
Codes of 50 (Revenue), 60 (Labor), 70
(Expense), 80 Transfer)
Who Performs
Control
Procedure?
WIT
How are
Control
Procedure
Results
Documented?
Email to
warehouse team
General Ledger Account Codes starting
with ‘C’ and description not starting with
‘Bud’ or ‘Enc’
Payroll Ledger, None
Transaction
Ledger,
Approvals,
Fixed Assets,
Validation
Tables
None
None
Reconciling the Payroll Ledger in the OUS FIS Warehouse
Reconciliation Controls in the OUS FIS Warehouse
The OUS FIS Warehouse load process includes reconciliation controls for the General Ledger, Operating
Ledger, Transaction Ledger and Payroll Ledger. GL, OL and TL are balanced against source Banner totals. For
each load, the GL and OL reconciliation runs for the last closed fiscal period and all open fiscal periods. The TL
reconciliation covers the prior and current fiscal periods. (The Warehouse does not contain transaction data for
COAS B, C and D (U of O, OSU and PSU), therefore this check is not run for those schools).
In turn, the Payroll Ledger reconciliation uses information from the Operating Ledger and Transaction Ledger.
The report covers the last closed fiscal period and all open fiscal periods. In general, any payroll transaction in
the OL (identified by an Account Code beginning with 1) must have a matching transaction in either the PL or
TL. Thus, the computation is, for each labor account code for each period:
Operating Ledger – Payroll Ledger – Transaction Ledger = 0
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The transaction records included in this computation are determined as follows:
• Account Code begins with 1 AND
• Rule Code is NOT one of the following:
1AGB, 1BAT, 1BPA, 1BTA, 1BUD, 2ENC, 1CCA, 1CCB, 1DBA, 1GFT, 1PBA, 2LIQ, 1PBD, 1PTB,
1SSA, 1SSB, 1SST, 6ERE, 6HGR, 7OPA, 7OPI, 7PRA, 7PRI
• Document Type is not CHK
If this computation does not result in 0, an exception is associated with the Payroll Ledger. Such exceptions can
be caused by mispostings in Banner: for example, there may be a record in the TL that matches the OL, but was
posted to a different period than the OL record. Such out-of-balance conditions persist until corrected in Banner
by the accountants at the affected campus.
Because of this, the report sent to the analyst after each Warehouse load does not include the results of the
Payroll Ledger reconciliation. Rather, exceptions are recorded in the AUDIT_PAYROLL_LEDGER database
table in the Warehouse schema, which is available for querying by all OUS FIS Warehouse users.
Payroll Ledger Reconciliation Report
Because Payroll Ledger reconciliation discrepancies are not reported to the Warehouse team, and because any
corrections will be performed by the school, the Payroll Ledger Reconciliation should be periodically checked by
users. To facilitate this, the BI Query model for the OUS FIS Warehouse contains the Payroll Ledger
Reconciliation report. This report is located on the Admin Reports window of the OUS FIS model. The Admin
Reports button is accessible from any model window except the home window.
To run the Payroll Ledger Reconciliation report, click on the report button. You will be asked whether to refresh
the data or show the data saved with the report. Ensure ‘Refresh the data’ is selected and press OK.
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The report will automatically run for your COAS code. If the Payroll Ledger is in balance, there will be no data
displayed in the report. Any rows displayed in the report represent an out-of-balance condition. This should be
reviewed by a local analyst.
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BI Query Model Screen Shots
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- Qualify on Coas Code and Fiscal Year to increase speed of query
- O/L Fund, G/L Fund, P/L Fund, and T/L Fund –
Fund Codes with Fiscal Year and hierarchy.
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- O/L Orgn, P/L Orgn, and T/L Orgn –
Organization Codes with Fiscal Year and hierarchy.
- Qualify on Coas Code and Fiscal Year to increase speed of query
- O/L Acct, G/L Acct, P/L Acct, and T/L Acct –
Account Codes with Fiscal Year and hierarchy
.
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- O/L Actv, P/L Actv, and T/L Actv –
Activity Codes with Fiscal Year
- Qualify on Coas Code and Fiscal Year to increase speed of query
- O/L Prog, G/L Prog, P/L Prog, and T/L Prog –
Program Codes with Fiscal Year and hierarchy.
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- O/L Indx, P/L Indx, and T/L Indx –
Index Codes with Fiscal Year.
- Qualify on Coas Code and Fiscal Year to increase speed of query.
- Prior year queries should qualify Period = 14.
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- Qualify on Coas Code and Fiscal Year to increase speed of query.
- Prior year queries should qualify Period = 14.
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- Qualify on Coas Code and Fiscal Year to increase speed of query.
- Prior year queries should qualify Period = 14.
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- Qualify on Coas Code and Fiscal Year to increase speed of query.
- Prior year queries should qualify Period = 14.
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- Qualify on Coas Code and Fiscal Year to increase speed of query.
Transaction Description 2 - 48
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- Qualify on Coas Code and Fiscal Year to increase speed of query.
Transaction Ledger continued from left
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- Qualify on Coas Code to increase speed of query.
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- Qualify on Coas Code to increase speed of query.
Fixed Assets continued from left
Fixed Assets continued on left
see model for additional Fixed Assets attributes
- Qualify on Coas Code to increase speed of query.
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see model for additional Fixed Assets objects
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- Banner Account Type codes with hierarchy.
- Qualify on Coas Code to increase speed of query.
. See model for additional Validation Tables objects
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