1. What is an Inter-Entity transaction?
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.
2. What are the types of cost allocations in SAP?
Assessment, Distribution, Manual Cost Allocation (KB15N), Internal Order Settlement, Activity Allocation.
3. When do I use Assessment, Distribution, or Manual Cost Allocation?
Please refer to the Inter-Entity Transactions Policies and Procedures:
4. What is a Secondary Cost Element?
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.
5. Where can I find the list of Secondary Cost Elements?
Go to the link below and select “Secondary Cost Element” on the right hand bottom corner.
6. Is the manual cost allocation spreadsheet the same as the KB15N?
Yes, it is. KB15N is the part of the transaction code name in SAP for manual cost allocation.
7. What role do I need in order to be able to prepare a manual cost allocation spreadsheet (KB15N)?
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.
8. When would I use a manual cost allocation spreadsheet?
When you want to post a non-recurring cost allocation within or across entities.
9. Where do I get the manual cost allocation spreadsheet template?
You can get the template by going to Inter-Entity Shared Services website https://interentity.ssc.jhu.edu/forms/.
10. Who should fill out the KB15N template?
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.
11. Does the spreadsheet need approval?
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.
12. Where do I send my KB15N upload spreadsheet for processing?
- 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.
13. If there are technical errors in my spreadsheet will I be notified? How will I be notified? Who will fix the error?
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.
14. Who should I contact for help with an allocation?
Please call the Inter-Entity Customer Help line at 443-997-2481 or email InterEntity@jhu.edu or InterEntity@jhmi.edu.
15. How do I know whether the fund is derived or not?
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.
16. Whom should I contact for assistance with questions about Inter-Entity transactions?
Please call Inter-Entity help line at 443-997-2481, or send an e-mail to InterEntity@jhu.edu or InterEntity@jhmi.edu
17. Where can I see how to fill in a KB15N upload spreadsheet?
Please follow the link: https://interentity.ssc.jhu.edu/forms/ (Open KB15N User Template go to Instructions tab) or view the Job Aid
18. When should I expect to see KB15N transactions posted to my accounts?
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.
19. What are the Sender and Receiver?
The Sender is the account that should get the credit in the transaction. The Receiver is the account that gets the debit.
20. Will some departments use Internal Orders and Cost Centers?
Yes, some departments will use Internal Orders (IO) and Cost Centers (CC) as receiver or sender on the KB15N manual cost allocation spreadsheet.
21. What General Ledger code series do I use?
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:
22. What object code do I use?
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).
23. Do I need to send backup documentation for the KB15N upload?
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.
24. Do I need to keep documentation for the KB15N upload?
Yes, backup documentation and source documents must be maintained by departments. Documents should generally be retained for seven years.
25. Is training available on how to prepare the KB15N upload file?
Please follow the link: https://interentity.ssc.jhu.edu/forms/ (Open KB15N User Template go to Instructions tab) or view the Job Aid
26. What is the Non-Payroll Cost Transfer?
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.
27. Can I use a Non-Payroll Cost Transfer for Inter-Entity transactions?
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.
28. Can I put balance sheet accounts on a KB15N manual spreadsheet?
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.
29. The Journal Transfer (Non-Payroll Cost Transfer) transaction in SAP does not allow balance sheet account transfers. How can balance sheet account transfers be made?
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.
30. Are JHU departments able to order from a JHHS service center?
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.
31. Where do I go for more information about SAP?
Please visit the SAP@Hopkins web site at http://www.sapathopkins.org/