Foundation Data Model (FDM)

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Overview

This reference guide explains the core of Workday Finance – the Foundation Data Model, or FDM. The FDM is WashU’s chart of accounts, essentially the accounting structure for a business or organization. It drives how expenditures, income, assets and liabilities are classified.

This framework supports all financial, management, and operational reporting across the university. The structure is composed of data elements called “worktags” and allows for multiple worktags on each transaction for greater reporting capabilities. The FDM makes it easier and faster to understand WashU’s financial health from the university-level to the school- or unit-level.

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Changes and Additions to Ledger Accounts, Revenue Categories & Spend Categories

The Foundation Data Model (FDM) Viewer security group can now access RPT6961 – WU – New or Edited Ledger Accounts, Spend Categories, and Revenue Categories to review additions and changes made on Ledgers Accounts, Spend Categories and Revenue Categories over a specified date range.

Requesting New or a Change on Ledger Accounts, Revenue Categories & Spend Categories

1. Financial users will identify the need for new or a change to: Ledger Account, Revenue Category or Spend Category
2. Complete all fields on the proper request form:
   Ledger Account Request Form
   Revenue and Spend Category Request Form

3. Create a ServiceNow ticket using a Get Help request and indicate the following for each field:

I need support with: Finance
Specify the support area: Workday Finance
Select the category you need support with: Workday Core Finance
Subcategory: Foundation Data Model (FDM)
Brief description: Provide brief description of request
Additional Details: Provide additional details
Add Attachment: add Ledger Account Request Form or Revenue and Spend Category Request Form as an attachment
Select: Submit

After submitting the ServiceNow ticket, the Workday Support Team (WST) will review the request. The response timeframe will range from 2 to 7 days. WST Reviewers may request additional time, as needed. If a requested item is considered urgent, the requestor should indicate this in the ServiceNow Ticket. If the request is approved, the requestor will be notified of next steps, if any are required.

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Data Elements: Ledger Accounts & Worktags

The key elements that make up the FDM structure are Ledger Accounts and Worktags.

Ledger Accounts

• Ledger: The record for all accounting entries, where all journals post.
• Ledger Account: The sub-classification of a debit or credit for reporting purposes. It is required on all transactions and drives financial reporting, including external reporting and compliance requirements. Examples of Ledger Accounts are categories of revenue, (such as tuition) and expenses, (such as lab supplies).
• Ledger Account Type: Classifies the Ledger Account and the natural balance of the account (debit/credit balance).
• Ledger Account Summary: Hierarchy structure that contains Ledger Accounts and is used for financial statement reporting.

Ledgers in Workday

Ledger Account Structure

Ledger Account Numbering

The Ledger Accounts in Workday are numbered to follow these ledger series, which is relatively consistent in the accounting world. If you are not familiar with these categories, this grid is a great reference tool to have handy when searching for the correct ledger account to select on an Accounting Journal (manual journal) entry.

Ledger Account Hierarchy Example

Worktags

Worktags: The data elements, or key words, attached to all financial transactions. They clarify the business purposes of financial transactions and establish common relationships between them through classification. They can drill down to more detail or roll up for financial reporting purposes. Several Worktags are required on all transactions.

• Worktags come in three types: Driver, Related, and Optional.
• When a Driver Worktag is entered, the Default Related Worktags are auto-populated, depending on the chosen Driver. In addition, the Driver controls the approval process.
• Allowed Related Worktags are other available values that can be used in place of the Default Related Worktags that were populated.
• Optional Worktags serve to further classify a transaction for more detailed management reporting.
• Some additional Optional Worktags will default on transactions, depending on the chosen Driver.
• If a required worktag is not entered, Workday will display an error message.

Worktag	Driver vs. Related vs. Optional
Cost Center	Driver or Related on Gift, Grant, Project and Non-Carryforward
Gift	Driver
Grant	Driver
Project	Driver
Non-Carryforward	Driver
Company	Related, Manually Selected on transactions
Program	Related, Required worktag
Business Unit	Related, Required worktag
Fund	Related, Required worktag
Function	Related, Required worktag
Region	Related
Assignee	Related
Debt Vehicle	Optional, Specific Use
Designated Reserves	Optional, Specific Use
Academic Period	Optional, Specific Use
Expense Treatment for Award Processing	Optional, Specific Use
Appropriations	Optional, Specific Use
Faculty Financial Reporting (FFR)	Related or Optional, Specific Use

Ledger Accounts

The train illustration emphasizes how the driver worktag “drives” the defaulting and usage of the related worktags.

Driver Worktags: Every transaction must have a driver worktag. These worktags are chosen by the person entering the transaction.

Related / Allowed  Worktags (Required) :  Cost Center, Business Unit, Program, Function, and Fund are required on transactions. These required related worktags will automatically populate based on the value of the driver worktag selected. However, these default worktags can be overridden if needed.

Additional Allowed Worktags (Optional) : The light blue represents optional worktags that are “allowed” to be used to provide more granular reporting capability

Required Revenue and Spend Category Worktags: When an entry is recorded to a revenue or expense ledger account, a revenue or spend category is a required worktag. These worktags are used to granularly report on income statement transactions for management reporting

Not shown here, Company is a required worktag, however it does not default based on driver.  For most entries, Company will be CP00001: Washington University in St. Louis 

Required Worktags

All of the following worktags are required on every transaction:

Worktag	Definition	Examples
Cost Center	Lowest level of a fiscal responsibility and​ management within company​ Level at which budgets are created and​ maintained​ Typically has people assigned (Default Cost Center)​ Will have Related worktags (Allowed and Default)​ Only one company for each Cost Center​	Hierarchy: CH00225 Ophthalmology Research​    –  Cost Center: CC0000746 Ophthalmology​ Research Clinical Trials​ Hierarchy: CH00264 Social Work​    –  Cost Center: CC00001622 Brown School -​ Faculty​ Hierarchy: CH00371 Chancellor​    –  Cost Center: CC0000446 Chancellor Emeritus​
Company	Different legal entities are arranged in a hierarchy to support security, business processes and tasks that are separate for audit and external reporting purposes ​ Can invoice other companies Can payroll cost allocate across companies Company has hierarchies	CP00001 Washington University ​ CP00002 Washington University Physicians in Illinois (WUPI)​ CP00007 Washington University Regional Physicians (WURP)​ CP00009 Quadrangle Housing Company ​
Program	Identifies additional level of detail, allowing for grouping and reporting of various business activities that span across multiple cost centers, spend categories and revenue categories, etc​. No budget check by program​ At times, certain program worktags may be directed to be used consistently across the university. Example: COVID​ Since this is required, if not applicable, the default should be set to PG00002 Non-program Activity​ Includes payor information from EPIC​ Includes worktags for types of cost sharing and salary over the cap​	Hierarchy: PH00003 Recruitment​ – Program: PG00098 Recruitment (Fellow)​ – Program: PG00103 Recruitment (Student)   ​ Hierarchy: PH00012 Diversity & Inclusion​ – Program: PG00003 Diversity Admissions ​ Hierarchy: PH00021 EPIC – Program: PG00019 Blue Shield – Program: PG00027 Managed Medicaid​   Hierarchy: PH00002 University Programs​ – Program: PG00046 Fundraising Activities​ – Program: PG00407 COVID Expenses​ – Program: PG00408 IT Related Expenses​
Business Unit	Specifies the ownership of reserves and serves as a basis for balance sheet reporting by school​ Value is always derived by the cost center and cannot be overridden by the user​ Each cost center can only have one business unit​	Hierarchy: BX00002 Danforth Schools ​ – Business Unit: BU00016 A&S Reserve ​ Hierarchy: BX00013 Med School – Business Unit: BU00296 Siteman Cancer Center​ Tissue Procurement Core Recharge Center​
Fund	A method of accounting based on the University’s designation of funding categories, driven by level of restriction​ Alternate Hierarchies for Management Report vs External Reporting needs​ Default fund is set on each driver worktag​	Hierarchy: FH004 General Operating​   – Fund: FD001 General Operating Fund ​ Hierarchy: FH007 Other Funds​   –  Fund: FD007 Plant Fund Hierarchy: FH001 Organized Research Funds ​    –  Fund: FD004 Grants & Contracts – Federal​
Function	Used for mission based reporting and NACUBO functional classification; 2 alternate hierarchies​ Required on all Revenue and Expense transactions​ End user will need to pay special attention to this worktag and review default on each transaction​	Hierarchy Function: FX10002 Research​ Hierarchy Mission:   FX00002 Restricted Research​    –  Function: FN00002 Organized Research​ Hierarchy Function: FX10001 Instruction​ Hierarchy Mission:   FX00001 Clinical Practice​     –  Function: FN00012 Clinical Administration​

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Cost Centers & Cost Center Hierarchies

Cost Centers and Cost Center Hierarchies show how budgets (revenue and expenses) roll up in the university. Cost Centers must be included in every transaction and are similar to what are called departments, or department and fund combinations. One department or department-fund may be represented by several cost centers. Alternately, multiple departments or department-funds can roll into a single cost center.

Cost Centers are organized into hierarchies that can be used for reporting at various levels, depending on the needs of the unit, division, school, or university. They can drill down to more detail or roll up for financial reporting purposes.

Example: Danforth

Biology and Biomedical Sciences in Arts and Sciences, the Department Level Cost Center Hierarchy is one level above the lowest level (the Cost Center) and five levels below the top level.

Example: Med School

Pediatrics is two levels above the lowest level and three levels below the top level.

Default Cost Center

• A default cost center is assigned to every position in Workday.
• That default cost center is charged for payroll costs if a worker in that position is paid but no Payroll Costing Allocation has been defined.
• WashU Non-Workday applications use the default cost center to determine what positions and people are in the Department.

How Does This Work?

two possibilities for an example position: Assistant professor of psychoceramics

Default Cost Center	The Result
Default Cost Center CC0001234 Psychoceramics Department Chair, Non-Funded Payroll CC0001234 is Assigned School of Psychoceramics Dean’s Office as a Department Level Cost Center Hierarchy	RMS* and other non-Workday Systems will put this Assistant Professor in the CH00012 School of Psychoceramics, Dean’s Office
Default Cost Center CC0003456 Psychoceramics Department, Ancient Pottery CC0003456 is Assigned Ancient Pottery, School of Psychoceramics Department Level Cost Center Hierarchy	RMS* and other non-Workday Systems will put this Assistant Professor in the School of CH00023 Ancient Pottery, School of Psychoceramics

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Fund

• Fund is a worktag used to classify funding by source and restriction for internal and external reporting purposes.  The fund worktag has a prefix of FD, followed by 3 numbers.
• Hierarchical structures are used to group funds.  Fund hierarchies have a prefix of FH followed by 3 numbers.  Managerial hierarchy levels, used for internal reporting, begin with FH1, while External Reporting hierarchy levels begin with FH0. 

Fund Worktags

Fund Name	Restrictions	Managerial Hierarchy	External Reporting Hierarchy
FD001 General Operating Fund		FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD002 Internally Defined Purpose Fund	Must be used with a Project worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD003 WUSM Accrual Fund		FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD004 Grants & Contracts – Federal Fund	Must be used with a Grant worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD005 Grants & Contracts – Non Government Fund	Must be used with a Grant worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD006 Internal Bank Fund		FH145 Managerial Non Operational Funds	FH001 Without Donor Restrictions
FD007 Plant Fund	Must be used with the Project worktag that falls under a Capital Project hierarchy and for capitalization of Assets	FH145 Managerial Non Operational Funds	FH001 Without Donor Restrictions
FD008 TIP Fund		FH145 Managerial Non Operational Funds	FH001 Without Donor Restrictions
FD009 Agency Fund		FH145 Managerial Non Operational Funds	FH001 Without Donor Restrictions
FD010 WU Funded Student & Parent Loan Fund		FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD011 Government Supported Student Loan Fund	Must be used with a Gift worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD012 PE Board Principal Fund (U)	Must be used with a Gift worktag	FH125 Endowed Funds	FH001 Without Donor Restrictions
FD013 PE Board Principal Fund (RU)	Must be used with a Gift worktag	FH125 Endowed Funds	FH001 Without Donor Restrictions
FD014 PE Board Net Earnings without Restrictions Fund		FH125 Endowed Funds	FH001 Without Donor Restrictions
FD015 Restricted Purpose Funds (U)	Must be used with a Gift worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD016 Restricted Purpose Fund (T)	Must be used with a Gift worktag	FH105 Managerial Operational Funds	FH002 With Donor Restrictions
FD017 Donor Funded Student Loan Fund	Must be used with a Gift worktag	FH105 Managerial Operational Funds	FH002 With Donor Restrictions
FD018 PE Donor Principal Fund (P)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD019 PE Donor Principal Fund (T)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD020 PE Board Principal Fund (T)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD021 PE Unallocated Net Earnings Fund		FH125 Endowed Funds	FH002 With Donor Restrictions
FD022 PE Donor Net Earnings with Restrictions Fund		FH125 Endowed Funds	FH002 With Donor Restrictions
FD023 Life Income Endowed Fund (T)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD024 Life Income Endowed Fund (P)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD025 Separately Invested Endowed Fund (T)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD026 Separately Invested Endowed Fund (P)	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD027 Externally Administrated Endowed Fund	Must be used with a Gift worktag	FH125 Endowed Funds	FH002 With Donor Restrictions
FD028 Pledged Spendable Gift Fund		FH145 Managerial Non Operational Funds	FH002 With Donor Restrictions
FD029 Pledged Endowments Fund		FH125 Endowed Funds	FH002 With Donor Restrictions
FD030 Grants & Contracts – State and Local Fund	Must be used with a Grant worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD031 Non Recurring Operating Fund		FH125 Endowed Funds	FH001 Without Donor Restrictions
FD032 PE Board Net Earnings with Restrictions Fund		FH125 Endowed Funds	FH002 With Doner Restrictions
FD034 Clinical Trials Fund	Must be used with Clinical Trials Group project worktag	FH105 Managerial Operational Funds	FH001 Without Donor Restrictions
FD035 WU Funded PEP & ILP Loan Fund	No Gift worktag	FH105 Managerial Operational Funds	FH005 Specific Purpose Funds
FD036 PE Board Net Earnings without Restrictions Fund (RU)		FH125 Endowed Funds	FH014 PE Unrestricted Net Earnings

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Function

• Function is a worktag used to classify financial activities for internal and external reporting purposes.  The function worktag has a prefix of FN, followed by 5 numbers. 
• Hierarchical structures are used to group functions.  Function hierarchies have a prefix of FX followed by 5 numbers.  The Mission hierarchy levels begin FX0, while Function hierarchy levels, which are used for external reporting purposes, begin with FX1.

Function Worktags

Function Name	Function Hierarchy	Mission Hierarchy
FN00001 Instruction – Other	FX10001 Instruction	FX00004 Instruction Mission
FN00002 Organized Research	FX10002 Research	FX00002 Research-Restricted Mission
FN00003 Academic Support	FX10003 Academic Support	FX00005 Administration Mission
FN00004 Student Services	FX10004 Student Services	FX00004 Instruction Mission
FN00005 Institutional Support (CFU Only)	FX10005 Institutional Support	FX00005 Administration Mission
FN00006 Operation & Maintenance of Plant	FX10006 O&M of Plant	FX00005 Administration Mission
FN00007 Auxiliary Enterprises	FX10008 Auxiliary Enterprises	FX00005 Administration Mission
FN00008 Instruction – Undergraduate	FX10001 Instruction	FX00004 Instruction Mission
FN00009 Public Service	FX10007 Other Activities	FX00005 Administration Mission
FN00010 Other Sponsored Activities	FX10007 Other Activities	FX00002 Research/Restricted Mission
FN00011 Departmental Research	FX10001 Instruction	FX00002 Research/Restricted Mission
FN00012 Clinical Administration	FX10003 Academic Support	FX00001 Clinical Practice Mission
FN00013 Hospital/Community Service	FX10001 Instruction	FX00001 Clinical Practice Mission
FN00014 Graduate Medical Education Program	FX10001 Instruction	FX00004 Instruction Mission
FN00015 Academic Administration	FX10003 Academic Support	FX00005 Administration Mission
FN00016 Direct Clinical with Unit’s General	FX10001 Instruction	FX00006 Patient Care Mission
FN00017 Direct Clinical without Unit’s General	FX10001 Instruction	FX00006 Patient Care Mission
FN00018 Clinical Studies	FX10001 Instruction	FX00002 Research/Restricted Mission
FN00019 Research Administration	FX10003 Academic Support	FX00002 Research/Restricted Mission
FN00020 Transfers	FX10009 Transfers	FX00005 Administration Mission
FN00021 Instruction – Doctoral	FX10001 Instruction	FX00004 Instruction Mission
FN00022 Instruction – Continuing Education – Undergraduate	FX10001 Instruction	FX00004 Instruction Mission
FN00023 Instruction – Continuing Education – Graduate	FX10001 Instruction	FX00004 Instruction Mission
FN00024 Building Depreciation	FX10010 Building Depreciation	FX00005 Administration Mission
FN00025 Other Activities	FX10007 Other Activities	FX00005 Administration Mission
FN00026 Instruction – Medical Education	FX10001 Instruction	FX00004 Instruction Mission
FN00027 External Interest Expense	FX10011 External Interest Expense	FX00005 Administration Mission
FN00028 Fundraising Support/Activity	FX10005 Institutional Support	FX00005 Administration Mission
FN00029 Instruction – Masters	FX10001 Instruction	FX00004 Instruction Mission
FN00030 Instruction – Summer School	FX10001 Instruction	FX00004 Instruction Mission
FN00031 Instruction – Non-Degree Programs	FX10001 Instruction	FX00004 Instruction Mission
FN00032 Dedicated Research Staff Administration	FX10005 Institutional Support	FX00002 Research/Restricted Mission

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Data Validation Reports

Run the following reports to verify the current values in Workday.

Account Information Reports:

• Ledger Accounts
  • Extract Ledger Accounts
  • RPT6129 – WU – Data Validation – Ledger Accounts
• Spend Categories
  • Extract Spend Categories
  • RPT6163 – WU – Data Validation – Spend Categories
• Revenue Categories
  • Extract Revenue Categories
  • RPT6161 – WU – Data Validation – Revenue Categories
• Account posting rule reports
  • RPT6160 – WU – Data Validation – Revenue Account Posting Rules
  • RPT6162 – WU – Data Validation – Spend Account Posting Rules
  • RPT6147 – WU – Data Validation – Payroll Account Posting Rules                       
  • RPT6067 – WU – Data Validation – All Account Posting Rules

Cost Center Reports:

• RPT6097 – WU – Data Validation – Cost Center Type Validation
• RPT6166 – WU – Data Validation – Cost Center Rollup Custom Object Validation with Cost Center Hierarchies
• RPT6175 – WU – Data Validation – Cost Center Related Worktag Validation with Cost Center Hierarchies
• RPT6179 – WU – Data Validation – Cost Center Hierarchies

Worktag Reports:

• Assignee Worktags
  • RPT6074 – WU – Data Validation – Assignee
• Company Worktags
  • RPT6081 – WU – Data Validation – Company
  • RPT6082 – WU – Data Validation – Company with Hierarchies
• Function Worktags
  • RPT6112 – WU – Data Validation – Function & Mission
• Fund Worktags
  • RPT6069 – WU – Data Validation – All Funds & Fund Hierarchies
• Program Worktags
  • RPT6148 – WU – Data Validation – Programs
  • RPT6177 – WU – Data Validation – Program Hierarchies
• Region Worktags
  • RPT6158 – WU – Data Validation – Regions
  • RPT6157 – WU – Data Validation – Region Hierarchy Listing with Included Regions

Reports for Related Worktag Validation

Each of the below reports are based on a Driver worktag. The report will show the driver and its related worktags – both the allowed and default values. Run the following reports for your unit to verify and compare the related worktags across various drivers.

• RPT6026 – WU – Clinical Studies Project Related Allowed Worktag Validation
• RPT6029 – WU – Non-Capital Project Related Allowed Worktag Validation
• RPT6073 – WU – Data Validation – Assets and Related Worktags
• RPT6122 – WU – Data Validation – Gifts Related Worktag Validation with Legacy Dept
• RPT6128 – WU – Data Validation – Grants Related Worktag Validation
• RPT6143 – WU – Data Validation – Non-Carryforward Related Worktag Validation with Hierarchies
• RPT6175 – WU – Data Validation – Cost Center Related Worktag Validation with Cost Center Hierarchies

Additionally, to see where a cost center is being used as a default on driver worktags, run RPT6098 – WU – Data Validation – Cost Center Usage by Other Worktags.

                                                       

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FDM eLearning Modules

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Related Resources

• Non-Capital Project Groups (Box)
• Gifts Hierarchy (Box)
• Managing Grant Transactions eLearning
• Reporting Overview reference guide
• Security Overview reference guide
• Request Support

• Visit WashU’s Data intelligence platform Collibra to better understand and more effectively use WashU data

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