TEMPLATE 1A
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON ALL FUND GROUPS AND FOR PLANNING APPLICATION
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
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
Overhead - Sponsored Programs
Sponsored Programs - Direct Cost Rec
Sponsored Programs - ICR (F&A)
SPONSORED PROGRAM REVENUE
OTHER INCOME:
Room & Board
Sales & Services
Miscellaneous Other Income
50
Undefined Revenue
OTHER INCOME
DIRECT REVENUES
1A
Parent
K157
K001
K002
K163
K126
K158
K159
K160
K127
K005
K007
K006
K008
K128
K129
K009
Object Codes Used to
Forecast and Budget
Comments
4105
n/a, obsolete
4115
4119
n/a, obsolete
4106,4116
4107,4117
4108,4118
4131,4132
4129
4139
4610
4830
Sum rows 22-23
K130
4196,4710,4716,4717,4810,4993
K010
4710 (including new 4710T) and 4196
K011
4700
K123
K131
K012
K013
K015
4780
K091
4400
K017
K018
K019
K020
n/a
K139
4600
5246,5282,5292,5295-5298
Sum rows 40,41
5510,5511
Sum rows 42-43
K140
K132
K124
K125
5282
42xx
43xx
4900-4901,4910-4915,
4918-4920,4990,4999
9300,9401-9405
K022
K023
K024
K025
42xx
43xx
4900-4901,4910-4915,
4918-4920,4990,4999
4920
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
Sum rows 46-50
Sum rows 20,32,38,44,51
K034
n/a; don't exist
new OC 4128 effective FY17
new OC 4139 effective FY17
4610
4830
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
Revenue Suspense
52
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
SIF Investment Income
49
51
Object Codes Included
in BEN Reports
Updated 12/01/2016
new 4710T effective FY17 for users to
forecast and budget so as not to
overwrite pre-populated AIF income
(4710P); use of OC 4196 is limited
4790-4795
4402,4405
cost sharing from a non-grant will be
budgeted as 4600 debit in that fund
5510
include in OC 4920 from previous row,
for forecast and budget purposes
K026
K027
Page 1 of 4
TEMPLATE 1A
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON ALL FUND GROUPS AND FOR PLANNING APPLICATION
Description
53
54
55
56
57
58
59
60
61
62
63
64
65
66
Object Codes Included
in BEN Reports
TRANSFERS:
Subvention - Program Regular
Subvention - One Time
Subvention - Student Aid
4831
4832
4833
University Subvention Sum rows 54-56
Funding From Allocated Costs 5806-5809,5811,5813
General Resource Transfers In
4820
General Resource Transfers Out
4825
General Resource Transfers Sum rows 59-60
University Bank Transfers
4839
Final Year-End Adjustments
4840
Inter-Entity Equity Transfers
4823,4824
Other Tfrs & Overhead on Other Funds
4195,4409,4709,5283,5509
Account Balance Transfers
4991
67
68
Bank & Other Transfers Sum rows 62-66
Resource Transfers Sum rows 61,67
Sum rows 57,58,68
69
TRANSFERS
70
TOTAL REVENUES & TRANSFERS
71
EXPENDITURES
72
DIRECT EXPENDITURES:
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
5010
5056
5030
5050-5055,5057
5011
5020
5042,5047
5043
5040,5041,5044,5048
5049,5070
5045,5046
5180
Sum rows 74-85
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
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
5140-5142
Sum rows 87-99
Sum rows 86,100
5190,5193
5191
5192,5194-5196
Sum rows 102-104
Sum rows 101,105
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
105
106
1A
Parent
Sum rows 52,69
Object Codes Used to
Forecast and Budget
Comments
4831
4832
4833
K028
K032
5806-5809,5811,5813
4820
4825
K133
K122
K162
K030
K031
4839
4840
4823,4824
4409,4709,5283,5509
5283
OC 4409 and 4709 moved to transfers
include in OC 5283 from previous row,
for forecast and budget purposes
K134
K142
K033
K035
K036
K037
K038
K039
K076
K040
K041
K042
K043
K044
K045
K046
K156
K047
K048
K050
K051
K052
K053
K054
K055
K056
Updated 12/01/2016
5010
5056
5030
5050-5055,5057
5011
5020
5042,5047
5043
5040,5041,5044,5048
5049,5070
5045,5046
5180
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
5183
include in OC 5183 from previous row,
for forecast and budget purposes
5140,5141
5190,5193
5191
5192,5194-5196
Page 2 of 4
TEMPLATE 1A
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON ALL FUND GROUPS AND FOR PLANNING APPLICATION
Object Codes Included
in BEN Reports
Description
107
108
109
110
CURRENT EXPENSE:
Travel & Entertainment
Supplies & Minor Expense
112
Non-Capitalized Equipment
Rentals & Leases
Communications & Computing, Internal
113
Communications & Computing, External
114
116
Professional & Other Services
Operations & Maintenance
Other Current Expense
117
Current Expense Suspense
118
Undefined Expense
111
115
119
120
121
122
CURRENT EXPENSE
CAPITAL TRANSACTIONS:
Principal Repayment
Interest Expense
124
125
Capital Funding Transfers
Capital Gift Reclass
126
127
128
Internal Principal Borrowing
Equipment & Other Capital
129
130
131
132
133
134
135
CAPITAL TRANSACTIONS
STUDENT AID:
136
K057
K058
5200
5249
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
K059
K060
K061
5224
5250
5307
K062
5308
K063
K064
K065
K066
5339
5400-5407,5409-5453
5247,5248,5280,5281,52845291,5293,5294,5299,5343,
5350-5359
5359
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 108-118
K086
n/a; don't exist
K114
K115
K116
K117
K118
K119
Traditional Undergrad Aid
K135
K166
K167
K168
Grad, Prof and Other Aid Sum rows 133-135
Sum rows 132,136
STUDENT AID
138
DIRECT EXPENDITURES Before Exp Cr
Expense Credits
NET DIRECT EXPENDITURES
Sum rows 106,119,130,137
5500-5506
Sum rows 138-139
K079
K080
K081
ALLOCATED COST & SPACE CHARGES:
Allocated Cost Charges
Space Charges
ALLOCATED COST & SPACE CHARGES
5801,5802,5804,5805,5810,5812
5800,5803
Sum rows 142-143
K164
K083
K085
145 TOTAL EXPENDITURES
Sum rows 140,144
K087
146 RCM OPERATING (SURPLUS)/DEFICIT
Sum rows 70,145
K088
140
141
142
143
144
2700,2701,2704,2783-2785
5603,5604
new OC 2704 effective FY17
2780-2782
1872,5600,1829
4170,4171,4181,4194
4172,4173
4174,4175,4183
4176,4177
K136
K078
137
139
include in OC 5359 from previous row,
for forecast and budget purposes
4821
4812
K120
K121
4170,4171,4181,4194
4172,4173
4174,4175,4183
4176,4177,4180,4182,
4184-4191,5360
Comments
K067
Other Capital Transactions Sum rows 127-128
Sum rows 123,126,129
PhD Student Aid
Other Degree Student Aid
Other Student Aid
Object Codes Used to
Forecast and Budget
520x,521x
5220-5223,5226-5229,523x,52405242,5244-5245,5249,57xx
2700,2701,2704,2783-2785
5603,5604
Debt Service Sum rows 121-122
4821
4812
Capital Funding Sum rows 124-125
2780-2782
181x,1820-1840,1849-1852,1858-1860,
1870-1881,1889,2702,2703,2786,2787,
4500,4501,4826,4828,5408,5600-5602,
5605,5606
123
1A
Parent
Updated 12/01/2016
5500-5506
5801,5802,5804,5805,5810,5812
5800,5803
Page 3 of 4
TEMPLATE 1A
UNIVERSITY OF PENNSYLVANIA
Responsibility Center Management (RCM) Model - Updated for FY2017
OUTLINE FORMAT WITH OBJECT CODE AGGREGATIONS
TO BE USED FOR BEN REPORTING ON ALL FUND GROUPS AND FOR PLANNING APPLICATION
Description
147 CASH EFFECT - OTHER ACTIVITY:
148 Cash & Cash Equivalents
149 Accounts Receivable
150
151
152
153
154
155
156
157
158
159
160
163
164
1A
Parent
Object Codes Used to
Forecast and Budget
K144
K145
K147
K161
K150
K146
K149
1111
120x-122x,1232,124x-129x
1301
1410
15xx
1600
1700
Investment in Subsidiaries
Construction in Progress
Accounts Payable & Accrued Expenses
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
K148
K154
K151
1790
1920
2301
Deferred Income
Advances & Agency Funds
Balance Sheet Tfrs & Other Adjustments
250x-255x
26xx,28xx
1861-1869,4403,4829,4992,5699
K153
K152
K155
2500
2600
4829
Sum rows 148-160
K112
Prepaid Expenses & Deferred Charges
Inventories
Due from Related Entities
Loans Receivable
Investments
161 CASH EFFECT - OTHER ACTIVITY
162
Object Codes Included
in BEN Reports
CURRENT YEAR CASH POSITION (SUR)/DEF
PRIOR YEAR CASH POSITION (SUR)/DEF
CUMULATIVE CASH POSITION (SUR)/DEF
Comments
Sum rows 146,161
0001 or the calculated amount
Sum rows 162-163
Template 1A is to be used when reporting on all fund groups together or for funds other than Grants & Contracts and URFs.
Template 1C is to be used when reporting exclusively on Grants & Contracts and URFs. Template 1C differs from Template 1A in that
1C treats Overhead on Sponsored Programs (i.e., Grant & Contract Overhead Charges) as an expenditure, rather than a contra-revenue.
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