Budget & Finance Knowledge Base - Resource Allocation Transfer Account Guidance

Overview

This article provides guidance and graphs focused on Resource Allocation Transfer Accounts. The Common Chart of Accounts (CCoA) contains a set of Resource Transfer Allocation Accounts. Where indicated by an "X" in the "For Use in GL" column, these accounts may be used to transfer internal resources between chart strings in the OFC General Ledger. The accounts begin with 7749XX and are grouped under the 77400E level of the Standard Account Hierarchy and under 01-Internal Resources in the Managerial Reporting Account (MRA) Hierarchy.

Essential Information

When processing a journal voucher in the General Ledger, use the same resource allocation transfer account code on both sides of the transaction (debit and credit).
These resource allocation transfer accounts should not be used to transfer between two different Funds.
Accounts are labeled as Recurring or One-Time depending on the duration of the funding that is being provided.
Using a Recurring account code on the General Ledger will only impact current year resources.
Recurring resources must be budgeted within EPBCS to impact Base Budget and associated Core Resource Allocations.

Next Steps

Resource Allocation Transfer Account Guidance

One-Time Account Codes

ACCOUNT	ACCOUNT TITLE	FOR USE BY	MRA HIERARCHY L5	FOR USE IN GL	FOR USE IN EPBCS	GUIDELINES
774953	Other One-Time Internal Xfr	Any Financial Unit	ALCZOT: Other Allocations	X		Used to transfer one-time resources from one Financial Unit/Project to/from/within another Financial Unit/Project. This account code is similar to 774009 - Fund Balance Transfer, though 774953 is categorized as an Internal Resource, while 774009 is categorized as a Non-Operating Expense/Transfer.
774952	VC/Dean One-Time Allocation	VC Offices, Dean's Offices	ALCVCD: VC/Dean Allocations	X		Used to allocate one-time support from VC/Dean Office.
774950	CBO One-Time Allocation	Campus Budget Office	ALCCBO: Core CBO Allocations	X		Used to allocate one-time support from UC San Diego central resources, including one-time and one-time multiyear items approved by the Chancellor during the annual budget process and Chancellor-approved off-cycle items.
774951	OP One-Time Allocation	Campus Budget Office	ALCZOT: Other Allocations	X		Used to allocate one-time support from UCOP.
774954	CBO One-Time Revenue Sharing	Campus Budget Office	ALCCBO: Core CBO Allocations	X		Used to allocate one-time resources from revenue sharing agreements, including those for Indirect Cost Recovery and Masters/PhD programs.
774955	CBO One-Time Compensation Support	Campus Budget Office	ALCCBO: Core CBO Allocations	X		Used to allocate one-time compensation support (including salary and benefits) from UC San Diego central resources.

Recurring Account Codes

ACCOUNT	ACCOUNT TITLE	FOR USE BY	MRA HIERARCHY L5	FOR USE IN GL	FOR USE IN EPBCS	GUIDELINES
774903	Other Recurring Internal Xfr	Any Financial Unit	ALCZOT: Other Allocations	X		For use by any Financial Unit/Project to transfer recurring resources within the current FY to/from another Financial Unit/Project.
774902	VC/Dean Recurring Allocation	VC Offices, Dean's Offices	ALCVCD: VC/Dean Allocations	X		Used to allocate initial year of recurring funding from VC/Dean Office.
774900	CBO Recurring Allocation	Campus Budget Office	ALCCBO: Core CBO Allocations	n/a	n/a	Effective FY25, no longer in use - replaced by detailed 77496x accounts. Prior to FY25, used to allocate recurring support from UC San Diego central resources.
774901	OP Recurring Allocation	Campus Budget Office	ALCZOT: Other Allocations	X		Used to allocate initial year of recurring funding from UCOP.
774904	CBO Recurring Revenue Sharing	Campus Budget Office	ALCCBO: Core CBO Allocations	n/a	n/a	Effective FY25, no longer in use - replaced by detailed 77496x accounts. Prior to FY25, used to allocate recurring support from revenue sharing agreements.
774905	CBO Recurring Compensation Support	Campus Budget Office	ALCCBO: Core CBO Allocations	n/a	n/a	Effective FY25, no longer in use - replaced by detailed 77496x accounts. Prior to FY25, used to allocate recurring compensation support from UC San Diego central resources.
774960	Recurring Non Compensation Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations	X	X	Beginning FY25, used to allocate recurring non-compensation support from UC San Diego central resources.
774961	Recurring Staff Salaries Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations	X	X	Beginning FY25, used to allocate recurring staff salaries support from UC San Diego central resources.
774962	Recurring Staff Benefits Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations	X	X	Beginning FY25, used to allocate recurring staff benefits support from UC San Diego central resources.
774963	Recurring Faculty Salaries Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations	X	X	Beginning FY25, used to allocate recurring faculty salaries support from UC San Diego central resources.
774964	Recurring Faculty Benefits Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations	X	X	Beginning FY25, used to allocate recurring faculty benefits support from UC San Diego central resources.
774965	Recurring ICR Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations		X	Reserved for use in EPBCS to designate resources associated with Recurring Indirect Cost Recovery (ICR) Revenue Share agreements.
774966	Recurring UG Revenue Share Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations		X	Reserved for use in EPBCS to designate resources associated with Recurring Undergraduate Revenue Share agreements.
774967	Recurring Masters Revenue Share Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations		X	Reserved for use in EPBCS to designate resources associated with Recurring Masters Revenue Share agreements.
774968	Recurring PhD Revenue Share Xfr	Campus Budget Office	ALCCBO: Core CBO Allocations		X	Reserved for use in EPBCS to designate resources associated with Recurring PhD Revenue Share agreements.

FAQ's

Q: How do these 7749xxx accounts differ from Fund Balance Transfer Account 774009? How do I know which to use when processing a funding journal voucher?

The main difference is how these accounts will display in reports that use the Managerial Reporting Account Hierarchy. The 7749xx accounts listed on this page are categorized as Internal Resources, while the more general fund balance transfer account 774009 is categorized as a Non-Operating Expense/Transfer.
The accounts function the same way in the General Ledger. Both can be used to transfer funding. The 7749xx accounts were created during the CCoA transition to assist departments in easily identifying the source of a funding transfer by looking at the account description (i.e. from CBO, from a Deans Office, etc).
The Campus Budget Office (CBO) has suggested best practices for the use of each account code in the tables on this page but OFC does not require/restrict the use. Your department may choose to utilize these codes in a way that is meaningful for local-level financial reporting.

Questions?

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