V. Chart of Accounts (COA) Governance
Guide to Financial Operations

V.3.A General Ledger Business Unit (GLBU)

V. Chart of Accounts (COA) Governance
Guide to Financial Operations

A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that drives security, ledger set-up, and processing.

The Statewide Financial System (SFS) implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record requirement. Generally, each agency, as defined by law, has its own BU.

The following are general guidelines to indicate when a separate GL BU may be warranted.

  • Created by statute – If an organizational entity has been created by statute, then it may be a candidate for a GL BU.
  • Appropriation recipient – If an organizational entity receives its own appropriation, then it may be a candidate for a GL BU.
  • Fiscal year – If an entity has a different fiscal year for reporting, it may require a separate GL BU.
  • Segregation of ChartField values – ChartField values are shared across the State, and within that structure, selected ChartField values can be assigned by agencies. If ChartField values cannot be shared for a specific agency, a separate GL BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a separate GL BU, as journal source can be used to segregate transactions.
  • Balanced set of books – Situations where a balanced set of books are required below the BU level may indicate the need for a separate GL BU.
  • Data security for New York State Classified Data – Situations that would expose confidential data that is restricted by New York State policy (e.g., oil spill-related confidential information that is stored in the SFS) is a consideration for a separate GL BU. Data security for publically-accessible data (e.g. OSC Open Books) is not considered a requirement for a separate GL BU.

A BU value is a balancing Chartfield in SFS and, as such, is required on all transactions. Transactions in SFS must be balanced by BU. Where transactions entered by users do not balance by BU, system-generated entries are created, based on configuration templates.

In general, BUs are five alphanumeric characters in length assigned to agencies and entities using a three-character acronym of the agency/entity followed by “01.”

A complete list of BU values; the RPT_SW_BUS_UNIT Reporting Tree, which supports the roll-up of BUs by branch of government; and the General Ledger Business Unit (GL BU) Change Request Form may be found on SFSSecure. To add or modify a GL BU, complete the COA Change Request Form and submit it to [email protected].

 

Guide to Financial Operations

REV. 11/04/2025