TEMPLATE 1C
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON GRANTS & CONTRACTS EXCLUSIVELY
Description
1
REVENUES & TRANSFERS
2
DIRECT REVENUES:
3
TUITION & FEES:
4
Traditional UG Degree Programs
Undergraduate Tuition Guar Adj
Traditional Undergraduate Tuition
Undergraduate Summer Tuition
Undergrad Special Tuition
Graduate & Prof Tuition (pre-FY07)
PhD Programs
Professional & Other Degree Programs
Certificate & Non-Degree Programs
Graduate, Prof & Other Tuition
Tuition
General Fee
Special Programs
Other Fee Income
Special Program & Other Fees
Fees
TUITION & FEES
COMMONWEALTH APPROPRIATION:
Commonwealth Approp - Resource Pool
Commonwealth Approp - Schools/Centers
COMMONWEALTH APPROPRIATION
INVESTMENT INCOME:
AIF Investment Income
SIF Investment Income
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
Object Codes Included
1C Parent
4100,4105
4104
Sum rows 4-5
4110,4112,4115
4102,4119
4101,4103,4111,4113
4106,4116
4107,4117
4108,4118
Sum rows 7-12
Sum rows 6,13
4131,4132
4120-4129
4130,4133-4136,4138,4139,414x
Sum rows 16-17
Sum rows 15,18
Sum rows 14,19
K001
K002
K163
K126
K158
K159
K160
K127
K005
K007
K006
K008
K128
K129
K009
4610
4830
Sum rows 22-23
K130
4196,4710,4716,4717,4810,4993
4700,4703,4706-4708,4720,4730,
4740,4750,4760,4770
TIF Investment Income
4780,4783
Other Investment Income Sum rows 27-28
Inv Inc Before Overhead & Admin Sum rows 26,29
Overhead & Admin - Investment
4790-4795
INVESTMENT INCOME
Sum rows 30-31
GIFT INCOME:
Gift Income - Regular
1230,1231,1237-1239,1780-1783,
4400,4401,4404,4406,4410,4420,
4704,4994-4996
Gift Income Reclassification
4811,4813,4814
Gift Income Before Overhead Sum rows 34-35
Overhead - Gifts
4402,4405
GIFT INCOME
Sum rows 36-37
SPONSORED PROGRAM REVENUE:
Sponsored Programs - Total
4600,4601,4620,4822,4827
Sponsored Programs - ICR (F&A)
5510,5511
SPONSORED PROGRAM REVENUE
Sum rows 40-41
OTHER INCOME:
Room & Board
42xx
Sales & Services
43xx
Miscellaneous Other Income
4900-4901,4910-4915,
4918-4920,4990,4999
Revenue Suspense
9300,9401-9405
Undefined Revenue
4000-99,4109,4114,4137,4150-79,
4192-93, 4197-99,4407-08,4411-19,
4421-99,4502-99,4602-09, 4611-19,
4621-99,4718-19, 4723-29,4733-39,
4743-49,4753-57,4763-69,4774-79,
4784-89,4796-99,4800-09,4815-19,
4834-38,4841-99,4902-09,4916-17,
4921-89,4997-98
OTHER INCOME
Sum rows 44-48
DIRECT REVENUES
Sum rows 20,32,38,42,49
Updated 12/01/2016
Comments
K157
new OC 4128 effective FY17
new OC 4139 effective FY17
K010
K011
K123
K131
K012
K013
K015
K091
K017
K018
K019
K020
K139
K113
K021
K022
K023
K024
K025
K034
K026
K102
Page 1 of 4
TEMPLATE 1C
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON GRANTS & CONTRACTS EXCLUSIVELY
Description
51
52
TRANSFERS:
Subvention - Program Regular
Subvention - One Time
Subvention - Student Aid
Object Codes Included
67
University Subvention
Funding From Allocated Costs
General Resource Transfers In
General Resource Transfers Out
General Resource Transfers
University Bank Transfers
Final Year-End Adjustments
Inter-Entity Equity Transfers
Other Tfrs & Overhead on Other Funds
Account Balance Transfers
Bank & Other Transfers
Resource Transfers
TRANSFERS
4831
4832
4833
Sum rows 52-54
5806-5809,5811,5813
4820
4825
Sum rows 57-58
4839
4840
4823,4824
4195,4409,4709,5283,5509
4991
Sum rows 60-64
Sum rows 59,65
Sum rows 55,56,66
68
TOTAL REVENUES & TRANSFERS
Sum rows 50,67
69
EXPENDITURES
70
71
72
DIRECT EXPENDITURES:
53
54
55
56
57
58
59
60
61
62
63
64
65
66
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
COMPENSATION:
Standing Faculty
Administrative Stipend
Scholarly Leave
Extra Services
Non-standing Faculty (FT EB)
Non-standing Faculty (PT EB)
Postdoc Researcher (no or PT EB)
Postdoc Fellow (no EB)
Grad Student Appointments (no EB)
Grad Student Appts - Summer (PT EB)
Predoc Trainee & Ed Fellows (no EB)
Academic Salary Reserve
Academic Salaries
Financial/General Admin Staff
Instruction/Research Prof Staff
Financial/General Support Staff
Instruction/Research Support Staff
Financial/General Unionized Staff
Instr/Research Unionized Staff
Allowances (PT EB)
Regular Part-Time
Temporary Workers
College Work Study
Non-Academic Salary Reserve
Payroll Suspense
HUP, CHOP & Other Salaries & Wages
Non-Academic Salaries
Salaries
Employee Benefits - Full Time
Employee Benefits - Part Time
HUP, CHOP & Other Employee Benefits
Employee Benefits
TOTAL COMPENSATION
1C Parent
Comments
K028
K032
K133
K122
K162
K030
K031
K134
K142
K033
4409 and 4709 moved to transfers
K103
5010
5056
5030
5050-5055,5057
5011
5020
5042,5047
5043
5040,5041,5044,5048
5049,5070
5045,5046
5180
Sum rows 72-83
5100,5102
5101,5103
5110,5112,5114,5116
5111,5113,5115,5117
5120,5122,5124,5126
5121,5123,5125,5127
5104
5130-5133
5134-5135
5139
5181-5183
9501
5140-5142
Sum rows 85-97
Sum rows 84,98
5190,5193
5191
5192,5194-5196
Sum rows 100-102
Sum rows 99,103
Updated 12/01/2016
K036
K037
K038
K039
K076
K040
K041
K042
K043
K044
K045
K046
K156
K047
K048
K050
K051
K052
K053
K054
K055
K056
Page 2 of 4
TEMPLATE 1C
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON GRANTS & CONTRACTS EXCLUSIVELY
Description
105
106
107
108
CURRENT EXPENSE:
Travel & Entertainment
Supplies & Minor Expense
110
Non-Capitalized Equipment
Rentals & Leases
Communications & Computing, Internal
111
Communications & Computing, External
112
Professional & Other Services
Operations & Maintenance
Other Current Expense
109
113
114
115
116
117
118
119
Current Expense Suspense
Undefined Expense
CURRENT EXPENSE
CAPITAL TRANSACTIONS:
Principal Repayment
Interest Expense
Object Codes Included
520x,521x
5220-5223,5226-5229,523x,52405242,5244-5245,5249,57xx
5224,5225,5243
525x
5261-5263,5265,5266,5274,5307,
5309-5311
5260,5264,5267-5269,5270-5273,
5275,5306,5308
5300-5305,5312-5342,5344-5348
5400-5407,5409-5453
5247,5248,5280,5281,52845291,5293,5294,5299,5343,
5350-5359
9500,9502-9599
5000-09,5012-19,5021-29,5031-39,
5058-59,5060-69,5071-99,5105-09,
5118-19,5128-29,5136-38,5143-79,
5184-89,5197-99,5276-79,5349,
5361-99,5454-5499,5507-08,
5512-99,5607-98,5814-5999
Sum rows 106-116
1C Parent
K057
K058
K059
K060
K061
K062
K063
K064
K065
K066
K086
K067
2700,2701,2704,2783-2785
5603,5604
Debt Service Sum rows 119-120
Capital Funding Transfers
4821
Capital Gift Reclass
4812
Capital Funding Sum rows 122-123
Internal Principal Borrowing
2780-2782
Equipment & Other Capital
181x,1820-1840,1849-1852,1858-1860,
1870-1881,1889,2702,2703,2786,2787,
4500,4501,4826,4828,5408,5600-5602,
5605,5606
Other Capital Transactions Sum rows 125-126
CAPITAL TRANSACTIONS
Sum rows 121,124,127
STUDENT AID:
Traditional Undergrad Aid 4170,4171,4181,4194
PhD Student Aid
4172,4173
Other Degree Student Aid
4174,4175,4183
Other Student Aid
4176,4177,4180,4182,4184-4191,5360
Grad, Prof and Other Aid Sum rows 131-133
STUDENT AID
Sum rows 130,134
K114
K115
K116
138
DIRECT EXPENDITURES Before Exp Cr
Expense Credits
NET DIRECT EXPENDITURES
Sum rows 104,117,128,135
5500-5506
Sum rows 136-137
K105
K080
K106
139
OVERHEAD - SPONSORED PROGRAMS
5246,5282,5292,5295-5298
K082
140
141
ALLOCATED COST & SPACE CHARGES:
Allocated Cost Charges
Space Charges
ALLOCATED COST & SPACE CHARGES
5801,5802,5804,5805,5810,5812
5800,5803
Sum rows 141-142
K164
K083
K085
144 TOTAL EXPENDITURES
Sum rows 138,139,143
K107
145 RCM OPERATING (SURPLUS)/DEFICIT
Sum rows 68,144
K108
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
142
143
Updated 12/01/2016
Comments
new OC 2704 effective FY17
K117
K118
K119
K120
K121
K135
K166
K167
K168
K136
K078
Page 3 of 4
TEMPLATE 1C
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON GRANTS & CONTRACTS EXCLUSIVELY
Description
146 CASH EFFECT - OTHER ACTIVITY:
147 Cash & Cash Equivalents
148 Accounts Receivable
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
Object Codes Included
Investment in Subsidiaries
Construction in Progress
Accounts Payable & Accrued Expenses
Deferred Income
Advances & Agency Funds
Balance Sheet Tfrs & Other Adjustments
CASH EFFECT - OTHER ACTIVITY
1111-1199
120x-122x,1232,124x-129x
13xx
14xx
15xx
16xx
1700-1779,1784-1789,4701,4702,
4705,4711-4715,4721,4722,4731,
4732,4741,4742,4751,4752,4758,
4759,4761,4762,4771-4773,4781,
4782
1790
19xx
20xx,21xx,22xx,23xx,24xx,256x
250x-255x
26xx,28xx
1861-1869,4403,4829,4992,5699
Sum rows 147-159
CURRENT YEAR CASH POSITION (SUR)/DEF
PRIOR YEAR CASH POSITION (SUR)/DEF
CUMULATIVE CASH POSITION (SUR)/DEF
Sum rows 145,160
0001 or the calculated amount
Sum rows 161-162
Prepaid Expenses & Deferred Charges
Inventories
Due from Related Entities
Loans Receivable
Investments
1C Parent
Comments
K144
K145
K147
K161
K150
K146
K149
K148
K154
K151
K153
K152
K155
K112
Template 1C is to be used when reporting exclusively on Grants & Contracts and URFs. It treats Overhead on Sponsored Programs
(i.e., Grant & Contract Overhead Charges) as an expenditure, rather than a contra-revenue.
See also Template 1A, which is to be used when reporting on all fund groups together or for funds other than Grants & Contracts and URFs.
Prior to FY2004, there was a Template 1B for Designated Investment Income Funds, which suppressed gifts to endowment funds.
Updated 12/01/2016
Page 4 of 4