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Hisextensions/Functional Specification Organizational Structures of Universities

Contents

Overview & Justification

Purpose

The purpose of this document is to describe the organizational structure of universities in Germany.

The Functional Specifications for an extension module to be developed in OB ERP version 2.50 as a result of this structure are described in

This function is required by HIS.

Scope

The organizational structure of universities in Germany is different from the structure needed for financial accounting and tax reporting. This document explaines both structures and their use in Openbravo.

This function is required for universities in Germany.

Justification

Universities (and other institutions for higher education) in Germany have an traditional organizational structure of e.g.

This is very similar to the organizational hierarchy of a commercial business.

Apart from this they have

which are are limited in time. Projects are more diffficult, because they can belong to one or more professorships or instituts.

The structure needed for financial accounting and tax reporting is different from this organizational hierarchy. It is determind by the legal guidelines of the tax office.

Normally the universities are part of the public sector, which is exempt from tax. But today they build small commercial businesses (in german: "Betrieb gewerblicher Art" = BgA, Linguee.de: "associations with commercial activity"), like

Such a business competes with other companies and therefore must pay coporate tax and VAT. On the other side it is allowed to register input tax deduction.

But not every part of a CB pays tax. Some parts of a CB must pay corporate tax, others not.

For VAT every combination is possible:

As a result the universities are devided into

Each CB is build by one or more of the above mentioned organizational units or projects. Such units must not be part of the same branch of the organizational hierarchy.

Each CB and also the PS part calculates its own balance sheet. So each of them defines an accounting area.

For tax reporting of coporate tax for each CB the financial administration specifies one node in the organization tree (including all the child nodes which belong to this CB) as a tax reporting unit (on german "Aufgriffseinheit"). The tax reporting unit need not belong to the CB for itself!

The effects of this partitioning are described in other Functional Specifications on the Forge:

This document will focus on the underlying data structure.

New definitions and acronyms

Design & Technical consideration

Design consideration

Organizational Units

The organizational structure and the projects for Openbravo in HISinOne (OB-H1) are maintained in HISinOne. HIS will provide the necessary functions to import and map this master data to Openbravo. Openbravo must evaluate this data to

The two graphics below show the connection of the above mentioned requirements in Openbravo:

miniatur

The H1 side has 2 tables for the organization units ('OrgUnit') and the projects ('Projects'). Each project belongs to an org unit. The table for the commercial like units is 'bga'. A hierarchy is defined on OrgUnit.

miniatur

This is the proposal for the OB side. Organization units and the projects are combined in ad_org.

New tables "his_bga" and "his_acctunit" are defined according to bga in H1.

Each entry in his_bga has 2 accompanied entries in his_acctunit, one for projects with corporate tax and one without.

The table ad_org will be extended with new fields "his_acctunit_id", "corporateTax" and "VAT".

The import function for ad_org (this function will be developed by HIS) takes the data entries from 'orgUnit' and 'projects' and combines them according to the 'orgUnit' attribute in projects.

The calculation of a special balance sheet for corporate tax reporting has to consider the attributes for "corporate tax" and "his_acctarea_id".

If the user wants to calculate the balance sheet for corporate tax reporting of a specific accounting area, he has to:

For the VAT report the tax reporting unit is always the university. All orgunits with 'VAT' = 'Y' are reported.

Rules and Rights

In Openbravo the restriction of data access is done in the definition of roles. Because of this each user needs his own role. This is no problem, because HIS will generate these roles in the mapping function during the import from H1 to OB.

The import function for the user permissions (this function will be developed by HIS) takes each data entry from the H1 table auth and inserts this in ad_user.

Technical constraints

See Booking Process

Technical Requirements

See Booking Process

Users & business process description

User goals

Automatic booking to the appropriate accounting area, no manual entry needed. Automatic restriction of booking and viewing data to the organizational units of the user.

User Roles and Personas

Accountant: Stamps a paper document (for example a Purchase Invoice) and indicates how that document should be booked, including the org units. Each org unit references a specific accounting area.

Purchase Administrator: Entering Purchase Invoices into Openbravo using the information on the Booking Control stamp. Has only the rights to book for the departments allowed by the role.

Business process diagram

N/A

Business scenario/s

Functional Requirements

Configuration

N/A

Persona based scenarios

N/A

Assumptions & Dependencies

Assumptions

To be added

Dependencies

To be added

User interface

New User Interface

See Booking Process

User interface change

See Booking Process

License

License code desription

Openbravo Public Key

Functionality enabled by the license code

Discussion items

Open discussion items

Open items....

Closed discussion items

To be added

Appendix

N/A

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