Transactions between JHU and JHHS are considered Inter-Entity and are processed in SAP as CO allocations.  Johns Hopkins University (JHU) divisions are set up in Business Areas within the 100-399 range and 920.  Johns Hopkins Health System (JHHS) companies are set up in Business Areas greater than 400 except for 920. 

Inter-Entity transactions are reviewed and executed by the Inter-Entity Shared Service Center.

Assessment, Distribution, Manual Cost Allocation (KB15N), Internal Order Settlement, Activity Allocation.

Please refer to the Inter-Entity Transactions Policies and Procedures:

• Intra Entity Shared Services
• Inter Entity Shared Services

A Secondary Cost Element (SCE) is the code to record revenues and cost allocations across the Johns Hopkins Enterprise. A Secondary Cost Element serves the same purpose as a general ledger account in that it classifies the nature of the expense. Secondary Cost Elements do not have unique one-to-one counterparts in the general ledger Chart of Accounts.  SCE are in the 9xxxxx series.

Go to the link below and select “Secondary Cost Element” on the right hand bottom corner.

Yes, it is. KB15N is the part of the transaction code name in SAP for manual cost allocation.

No role is needed to prepare a manual cost allocation spreadsheet because it is a Microsoft Excel worksheet. However, to be able to upload it to SAP, you need to have the CO Manual Cost Allocation Upload role.  This role is restricted to JHU and JHHS Controller’s Offices and Inter-Entity Shared Services.

When you want to post a non-recurring cost allocation within or across entities. 

You can get the template by going to Inter-Entity Shared Services website https://interentity.ssc.jhu.edu/forms/.

Either the Sender (credit side) or the Receiver (debit side) can complete the template but all accounting information must be complete.   This means both the cost center/internal order for the credit and debit side must be entered.  A representative from both the credit and debit sides should be included on the e-mail when sending the spreadsheet to Inter-Entity Shared Services.

In order to provide adequate review and authorization of manual allocations, a representative from both the debit side and credit side of the entry should be included in the e-mail when the spreadsheet is sent to Inter-Entity Shared Services.

• Transactions that cross between the Health System and University should be e-mailed to the Inter-Entity e-mail box: InterEntity@jhu.edu or InterEntity@jhmi.edu
• Transaction between JHHS entities should be e-mailed to the JHHS Controller’s Office.
• Transactions between JHU Business Areas should be e-mailed to intraentity@jhu.edu.

Inter-Entity Shared Services or General Accounting will call or send you an e-mail reply with the list of errors in the spreadsheet and will work with the sender of the spreadsheet to resolve the errors.

Please call the Inter-Entity Customer Help line at 443-997-2481 or email InterEntity@jhu.edu or InterEntity@jhmi.edu.

Fund is derived for all Internal Order (IO) and for most  Cost Centers (CC) and Work Breakdown Structures (WBS).  When a CC or WBS uses multiple funds, the fund number has to be entered manually.

Please call Inter-Entity help line at 443-997-2481, or send an e-mail to InterEntity@jhu.edu or InterEntity@jhmi.edu

Please follow the link:  https://interentity.ssc.jhu.edu/forms/ (Open KB15N User Template go to Instructions tab) or view the Job Aid

KB15N transactions will be posted to SAP the day after they have been executed by Inter-Entity Shared Services or General Accounting.  Inter-Entity will process within 3 business days.

The Sender is the account that should get the credit in the transaction.  The Receiver is the account that gets the debit.

Yes, some departments will use Internal Orders (IO) and Cost Centers (CC) as receiver or sender on the KB15N manual cost allocation spreadsheet.

9xxxxx General Ledger series, Secondary Cost Elements, should be used in KB15N manual cost allocation. For the complete list of Secondary Cost Elements please visit the link below, which is located under documents:

http://www.sapathopkins.org/master-data-lists/

The Primary Cost Element is the code to record revenues and expenses within the Johns Hopkins Enterprise legal entities (within JHU or JHHS). Primary Cost Elements are the same as general ledger revenue and expense accounts. A Secondary Cost Element is the code to record revenues and cost allocations across the Johns Hopkins Enterprise legal entities ( between JHU and JHHS).

You do not need to send the backup documentation with your KB15N upload spreadsheet but you need to maintain documentation in your files for audit purposes. 

Yes, backup documentation and source documents must be maintained by departments. Documents should generally be retained for seven years.

Please follow the link:  https://interentity.ssc.jhu.edu/forms/ (Open KB15N User Template go to Instructions tab) or view the Job Aid

The Non Payroll Cost Transfer (Journal Transfer) is a custom transaction in SAP used for the initiation and approval of Intra-Entity manual allocations and error corrections to revenues and expenses. Original allocations that were executed in error should be reversed, corrected and reprocessed. Since the resulting transaction is a KB15 (Manual Cost Allocation), only secondary cost elements may be used.  The Non Payroll Cost Transfer Approver Role triggers the posting of a KB15N.  The Non Payroll Cost Transfer must be used for Sponsored Account Transfers.

The Non Payroll Cost Transfer does not currently allow Inter-Entity allocations that cross between JHU and JHHS. Johns Hopkins Enterprise anticipates future development of this feature.

No, you must use secondary cost elements.  Balance sheet transactions must be on a SAP Journal Voucher and can only be prepared by the JHU and JHHS Controller Offices.  Inter-Entity journals are processed by Inter-Entity Shared Services.

Transfers on balance sheet accounts can only be processed by the JHU or JHHS Controllers Office. Limited number of users has the SAP role to make such entries.

Yes, for all internal service providers that elect to use this process, members of all entities with the appropriate purchasing privileges (role of SRM requisitioner) will have access to create an order for processing. Once the order is processed, a manual cost allocation will occur to transfer the funds.

Please visit the SAP@Hopkins web site at http://www.sapathopkins.org/