This guide shows how to map accounts to a Government-Wide Statements line by line, ensuring your fiscal period and activity type (functions/programs) are correctly assigned. It walks you through creating or editing local mapping rules, adding conditions (like fiscal year and statement structure), saving those conditions, and linking accounts to the chosen statement line. Follow it to ensure accurate, auditable mapping that distinguishes between net position and activities reporting.
Review Government-Wide Statements Walkthrough
Select Next to move through the guide. You can also zoom in and out of the image by selecting the Magnifying Glass in the bottom right-hand corner. You can view the full guide by selecting the External Link icon.
Step-by-Step Instructions
To start mapping your Government Wide Statements, select Map in the appropriate section.
Before you begin, make sure the period is set to the year you need to review.
Select a Statement Line
In the mapping menu, select the statement line you want to map to in the left sidebar navigation.
Once you have select the statement line, click Functions/Programs and select the type of activity these accounts qualify as.
- Note: This is an important distinction between the Government Wide Statement of Net Position and the Statement of Activities.
Once you have select the statement line, the activity type, and fiscal period. You will see this confirmed in the top left-hand corner in the breadcrumb.
Map Accounts
Select Local Rules to begin mapping these accounts. Here, you can either edit an existing rule to include the new statement lines or accounts.
Select the blue plus sign in the top right-hand corner to create a new local rule.
Select the plus sign to add a condition.
Note: The Fiscal Period will pull through from the global period set within the Mapping section.
Build a Condition
We need to add a Statement Line to reference. In the field drop down menu, select a item that has the Statement Structure in the title.
Select the equals condition under Type.
Select the Value field and select the statement line you want linked to this line.
Save the line by clicking on the Save (floppy disc) icon.
Note: You can build as many conditions as needed.
When satisfied, click OK.
Finalize the Mapping
To finish linking the accounts to the line you have select, click on the chain icon in the upper right hand corner.
Frequently Asked Question (FAQs)
Q: Isn't this the same process as the Statement data models?
A: Similar, but not quite the same. The main idea is that each mapping rule pairs a fiscal-period filter with a line in the statement. You need both conditions so the line pulls the right fund data for the right year. This process is what ensures that the data flows from the Statement data models to the Government-Wide models.
Q: Is the process different between the Statement of Net Position and the Statement of Activities?
A: Similar steps can be utilized for both the Statement of Net Position and Statement of Activities. However when it comes to the Statement of Activities, consider the following:
- Consider if the formula for Net (Expense) Revenue needs to be added if new function or fund appears (copy from previous line and update arguments).
- If everything is mapped, but there is still a difference in the Statement of activities check that Beginning balance for Net Position in Reconciliation (R.1.04.03.01) matches prior year Reconciliation to Statement of Net Position from published ACFR.
Have more questions or need assistance?
Submit a Request