This high-level view of the system shows the inter-dependencies among the WVU MAP modules.
The MAP (Mountaineer Administrative Processes) System maintains all of the Financial and Human Resource information for West Virginia University. This system is composed of 10 modules which provide central and end-user control of the data. These modules are:
MAP Payables is tightly integrated with other modules:
- Integration with Purchasing ensures that WVU pays only for goods that have been received, are at the price quoted by the vendor, and are of acceptable quality.
- Integration with Cash Management enables WVU to reconcile all payments with our bank statements automatically or manually, as well as forecast cash requirements.
- Integration with Fixed Assets enables WVU to manage all capital assets purchased.
- Integration with Human Resources ensures that employee expenses are paid efficiently.
In addition, Payables is highly flexible in receiving and sending information to outside MAP systems such as wvOASIS.
Receivables is a full-function accounts receivable system that improves your account cash flow and handles all of your invoicing needs. Receivables provide the flexibility to control billing and collections processes, including user defined dunning letters, statements, and aging and key indicator reports.
Based on rules that you define, Receivables also gives you the power to manage high payment volumes. It also automatically accounts for all your cash receipts, including miscellaneous receipts, such as interest and investment income and those receipts not related to AR invoices.
Cash Management is a module that provides Central Finance with the ability to reconcile bank accounts established within the module. Interacting with the Accounts Payable and Accounts
Receivable modules, as well as having the ability to receive external bank information, provides Cash Management with the information necessary to automate cash reconciliation.
West Virginia University Fixed Assets belong to WVU. However, each department of WVU, including regional campuses (Potomac State College, WVU at Parkersburg, WVU Institute of Technology, Charleston division of the Robert C. Byrd Health Sciences Center, Jackson’s Mill State 4-H Conference Center and the WVU Farms) retain the responsibility of managing capital equipment utilized by their units.
Capital equipment is any item (single unit) of non-consumable tangible personal property having a normal useful life of one year or more and a total acquisition cost, or fair market value if donated, of $5,000 or greater.
These costs include land, land improvements, buildings, building improvements, equipment, mass equipment, and library holdings. All costs associated with putting these assets into production (ex. shipping, manufacturing, labor, etc…) are included as well. Ordinary repairs to maintain the existing condition of an asset, however, are not included in the fixed asset cost.
The costs associated with fixed assets are defined as follows:
Land – Any expenditure made to acquire land and to ready it for use. These costs include:
- purchase price
- closing costs
- costs incurred in preparing land for its intended use, such as grading, filling, draining, demolition of old buildings
- assumption of liens, mortgages, or encumbrances against the land.
Land Improvements – Includes improvements to the existing asset infrastructure such as private driveways, sidewalks, fences, parking lots, and storm sewers. Work to maintain infrastructure in existing condition would be expensed, not capitalized. Work to improve the infrastructure would be capitalized, in which case the cost of the existing asset would be removed, if measurable, and the cost of the replacement would be capitalized.
Buildings – Includes purchase price or construction costs of the building and any other reasonable and necessary costs incurred to place the asset in its intended location and prepare itself for its intended use. The total cost of these items must be greater than or equal to $25,000.
Building Improvements – Significant structural changes to the building that increases its usefulness, efficiency, or asset life should be accounted for and added to the value of the building. The improvements must be greater than or equal to $25,000.
Equipment – An item (single unit) of non consumable tangible property having a normal useful life of one year or more and a total acquisition cost, or fair market value if donated, of $5,000 or greater. This may include a predefined piece of equipment that is comprised of components that have a unit value less than $5,000 per component, but the total of all components is $5,000 or greater. Includes delivery equipment, office equipment, machinery, furniture and fixtures, furnishings, factory equipment, and similar fixed assets. The cost of such an asset includes the invoice purchase price, one time charges for freight and handling, insurance on the equipment while in transit, cost of special foundations, assembling and installation costs, and cost of blueprint and development.
Mass Equipment – A capital expenditure for purposes of determining the bond coverage ratio, but is not capitalized as an asset on the accounting system. Mass equipment is a planned mass purchase of like items with a total acquisition of $5,000 or more.
Grants Accounting is a solution that provides “sub-ledger” accounting related to grant management as well as project management. It allows users to define and structure awards, projects, tasks, and budgets. In addition users can also track budgeted amounts and expenditures in an easy fashion by utilizing alphanumeric values.
Grants Accounting allows users to track budgets and expenditures outside the General Ledger, not having to remember the various numeric values that may only have true meaning to an accountant position.
General Ledger is the central repository for accounting information. All MAP applications (subledgers) interface to the General Ledger – Purchasing, Accounts Payable, Grants Management, Accounts Receivable, Payroll/Labor Distribution and Fixed Assets. Accounting entries are interfaced to GL at a summary level.
With General Ledger, you can review and compare account balances online or through standard or custom reports. Online queries include the Funds Available Inquiry and Account Inquiry. You can also create custom reports using the Financial Statement Generator (FSG).
The Human Resources module is a proactive management tool that helps WVU control costs while developing and supporting an effective work force for our institution. HR/Benefits meets University needs by doing the following:
- Tracks employee and assignment information.
- Performs recruitment and applicant tracking.
- Maintains locations, organizations, organizational hierarchies, jobs (titles), positions, salary schedules, and benefit offerings.
- Stores employee demographic information, salary components, and benefit enrollment.
- Reports on payroll results.
- Performs government-required HR reporting.
The LD module maintains the distribution of all earnings across various funding sources for active employees. This includes distribution of regular earnings as well as longevity pay, supplemental pay, Salaried ST/OT pay and other various element earnings. This module allows the flexibility to distribute earnings at the assignment level or at the element earnings level.
The distribution history that is maintained in the LD module allows the user to adjust an employee’s distribution at any point during the current fiscal year. This distribution history is also useful for the Effort Reporting process. The information in this module will also be used to implement Labor Encumbrancing, development of new custom reports and an improved workflow process for approval of LD Adjustments.
Purchasing is a solution that enables online processing of requisitions, purchase orders, RFQs, and receipts quickly and efficiently, so you can focus on developing strategic supplier relationships and managing the procurement process. Purchasing’s focus on electronic communication saves tangible costs by reducing paper flow and freeing administrative resources from cumbersome paperwork.
Some main features of Purchasing are:
- Online entry of requisitions and automatic approval routing
- Ability to resubmit rejected or returned requisitions for reconsideration
- Online tracking of your requisition through all stages of the approval process
- “Autocreation” of Purchase Orders from requisitions
- Online entry of receipts and ability to view receiving history
A properly performing Payroll system and effective management of Human Resources (HR) information are crucial to proper institutional performance.
The MAP Payroll module meets University needs by doing the following:
- Administer salary and benefits
- Ensures that employees receive their correct pay
- Transfer payroll information to the general ledger
- Apply appropriate tax rules
- Report on payroll results
- Perform government-required HR reporting