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Comptroller's Office
University of Pennsylvania
Suite 312 Franklin Building
3451 Walnut Street
Philadelphia, PA 19104
215.898.7593 (Phone)
215.898.0817 (Fax)

[ Accounting ]

Object Code Aggregations
RCM Model

Object codes are aggregated into the rows that appear in a RCM Report. The same basic aggregations are used in most reports. However, student aid is treated differently depending on the fund group.

Some student aid (including some graduate and professional student aid) is treated as a discount to tuition and is included as contra-revenue in the Tuition Income section. Some student aid (like TA and RA stipends) is treated as compensation and is included in the Academic Compensation section. Some other graduate and professional student aid (like TA and RA tuition remission) remains in the non-compensation expense section. This way of aggregating student aid will be used for any 1XX and 2XX reports that report on funds that we manage on a fiscal year basis. However, reports that are used exclusively for Grants and Contracts and URFs will show the graduate and professional student aid line (row 19) in the student aid expense section. This will allow easier comparison of Grant and Contract total expenditures with the PBUD amount.

The object code aggregations and report templates that are to be used for outline budgets and BEN Financials reports are documented at http://www.budget.upenn.edu/dlDocs/RCM_template_1A.pdf * (All Fund Groups) and http://www.budget.upenn.edu/dlDocs/RCM_template_1C.pdf * (Grants & Contracts)

Another more summarized version of all of this information, showing the rows and columns that appear in a single page School/Center “revised RCM Model” presentation, is documented at http://www.finance.upenn.edu/comptroller/rcm/single_page_format.pdf *