How to Determine a Chart String (CoA Reference Guide)


Overview


Critical Concepts


About the Chart String

Legacy Segments versus OFC Segments

Updating CoA Values

About POETAF

About UCPath

General Ledger Chart String


 

Chart String Segment

Quick Tips and Description

Zero Value Accepted?

How to Find OFC Value

Segment Length

1

Entity

VC Area

Entity and Financial Unit are linked
The last 2 digits of an Entity are the first 2 digits of a Financial Unit

Entity is a major UCSD operating unit that the Financial Unit resides under

No - can not be a zero value

See values in OFC ENTITY table below

5

2

Fund

Tracks funding 

Foundation Funds are the same in both Foundation and UCSD ledgers

Gift and Endowment Funds are alpha-numeric

All other Funds are all numeric

No - can not be a zero value

Tracks funding
Use search function in Oracle to determine Funds

See 5 Fund Categories in OFC FUND table below

5

3

Financial Unit

Known as Organization in IFIS

A Financial Unit can only be associated to one OFC Entity
The first 2 digits of a Financial Unit are the last 2 digits of an Entity

Financial Unit is defined at minimum by a group of employees working for a business objective with budget and costs  

No - can not be a zero value

See starting values in OFC FINANCIAL UNIT table below

7

4

Account

An Account is an Asset, Liability, Equity, Revenue, Expense or Transfer Account

No - can not be a zero value

See starting values in OFC ACCOUNT table below

6

5

Function

Use Function when the OFC Account is an Expense Account

When the Account is NOT an Expense Account, OFC Function will have a zero value

Known as Program in IFIS, but Function is a broader category in Oracle

Follows NACUBO defined Function Expense classification

Yes - zero value accepted

See values, titles and description in OFC FUNCTION table below

3

6

Program

OFC Program is not the same as Program from IFIS

Only use Program with system-wide Revenue or Expense transactions formalized, defined and assigned by UCOP

Otherwise enter a zero value 

Yes - zero value accepted

If used, value is assigned by UCOP

3

7

Location

Only use if Location is needed to identify a physical location or capitalizable Assets

Otherwise enter a zero value

Yes - zero value accepted

See starting letter in OFC LOCATION table below

6

8

Project

Only use if there is a Project in the PPM module

Otherwise enter a zero value

Yes - zero value accepted

Value is based on PPM module Project

How to Request New Oracle Projects and Tasks

7

9

Activity

Only use Activity for either 

  1. Credit Card Clearing Merchant Accounts
  2. Internal Loan tracking

The first two characters of the activity posting values are alpha, indicating the types of the codes

Otherwise enter a zero value

Yes - zero value accepted

If value is unknown and needed, request information in Service Now to General Accounting

See starting values in OFC ACTIVITY table below

6

10

InterEntity

Only use zero value 00000

This segment does not have any other values

Only zero value accepted

N/A

5

11

Future 1

Only use zero values 000000

This segment does not have any other values

Only zero value accepted

N/A

6

12

Future 2

Only use zero value 000000

This segment does not have any other values

Only zero value accepted

N/A

6

Entity

This segment identifies and represents Entities at the posting level of either each Vice Chancellor’s area or major UCSD operational units

OFC Entity

OFC Entity Title

16110

Academic Affairs

16120

Marine Science

16130

Health Science

16143

Health Physician Group

16144

Population Health Svc Orgn (PHSO)

16150

Chief Financial Officer

16160

Student Affairs

16170

Resource Management and Planning

16180

Research Affairs

16191

Academic Senate

16192

Office of the President

16193

Advancement

16194

Equity Diversity Inclusion

16195

Chancellor

16196

Campus Organizations

16198

Sanford Consortium

99941

Medical Center UCOP Elimination Entries

16242

CEO of Medical Center

16499

UCSD UCOP Current (ALPHA ledger ALPHA funds)

16597

UCSD Foundation

99941

Medical Center UCOP Elimination Entries

Fund

OFC Fund Category

Fund Category Description

Unrestricted

All other Funds not defined below which may be used for general operations of the University

Restricted Expendable

These Assets may be fully expended but only for specific purposes identified by the donor or external entity providing the Funds

Restricted Nonexpendable

Endowment and similar type Funds in which donors or other third parties have stipulated, as a condition of the gift, that the principal be maintained inviolate and in perpetuity, and invested for the purpose of producing present and future income, which may either be expended or added to principal

Net Investment in Capital Assets (NICA)

These represent the university’s net investment in campus facilities, equipment and infrastructure, net of outstanding debt obligations related to these capital assets

Agency Funds

These are Funds held at the university on behalf of another entity for which UCSD has custodial responsibility
They are not used for university operations and show the movement of assets and liabilities

Financial  Unit - First 2 Digits

OFC Financial Unit (Level 1 Title)

First 2 Digits

Academic Affairs

10

Marine Science

20

Health Science

30

Medical Center UCOP Elimination Entries

41

CEO of Medical Center

42

Health Physician Group

43

Population Health Svc Orgn

44

Chief Financial Officer

50

Student Affairs

60

Resource Management and Planning

70

Research Affairs

80

Academic Senate

91

Office of the President

92

Advancement

93

Equity Diversity Inclusion

94

Chancellor

95

UC San Diego

96

Foundation

97

Sanford Consortium

98

UCSD UCOP ALPHA Funds

99

Account Types - First Digit

OFC Account Type

Starting Digit

Assets

1xxxxx

Liabilities

2xxxxx

Fund Balance/Net Position/Equity

3xxxxx

External Revenues

4xxxxx

External Expenses

5xxxxx

Revenue and Expense Internal Transfers

7xxxxx

UCOP Revenue Allocations

74xxxx

UCOP Expense Allocations

75xxxx

EMF Subcontracts  - Between Campuses

72xxxx

Recharges between Campuses

78xxxx

Internal Recharges

77xxxx

Med Center/Campus Transfers

73xxxx

Other Changes in Net Position

8xxxxx

Function Values

OFC Function

Title

Description

400

Instruction

Instruction includes expenditures for most activities that are part of UC's instruction program including:

  • academic, occupational and vocation instruction (credit or noncredit courses)
  • departmental research and public services that are not separately budgeted

•expenditures for department chairpersons who are also instructors

 

Note: This excludes the following:
1. Administrative activities of the office of academic deans (falls under academic support)
2. Summer Session Instruction (falls under Summer Session - Function 41)
3. University Extension Instruction (falls under University Extension - Function 61)

410

Summer Session

Summer Session includes unique instructional and administrative activities in operation during a summer session, interim session, or other period not associated with an institutions' academic term and which are incurred solely a result of conducting a special session (e.g. faculty salaries)

420

Teaching Hospitals

Teaching Hospitals includes expenditures associated with patient care operations of a hospital including nursing and other professional services, general services, administrative services, fiscal services, and charges for physical plant operations and institutional support

440

Research

Research includes expenditures for the following:

  • All activities specifically organized to produce research outcomes (i.e. institutes, research centers, and individual and/or project research, whether commissioned by an agency external to UC or budgeted separately by an organizational unit within the institution)
  • Expenditures for departmental research that are separately or specifically budgeted for research

600

Libraries

Libraries includes expenditures for all activities that directly support the operation of a catalogued or otherwise classified collection of published materials
This includes acquisition, preservation, display and maintenance of collections

610

University Extension

University Extension includes expenditures for actives (both credit and noncredit) that are conducted to provide instruction to the members of the community or other groups external to the institution

620

Public Service

Public Service includes expenditures for activities established primarily to provide non-instructional services beneficial to individuals and groups associated with particular sectors of the community outside the institution, such as community service programs (excluding instruction activities) cooperative extension services, conferences, institutes, general advisory services, reference bureaus, ratio and television, consulting, and similar non-instructional services

640

Operations & Maintenance of Plant

Operations and Maintenance of Plant includes:

  • All expenditures of current operating funds for operation and maintenance of physical plant, net of amounts charged to auxiliary enterprises, hospitals and independent operations
  • Expenditures for operations established to provide services and maintenance related to grounds and facilities
  • Utilities, fire protection etc.

680

Student Services

Student Services includes expenditures for the admissions and registrar's offices and for activities whose primary purpose is to contribute to a student's emotional and physical well-being and intellectual, cultural and social development outside the context of a formal instruction program

720

Institutional Support

Institutional Support includes expenditures for central executive level activities; fiscal operations; administrative data processing; space management; employee personnel and records; logistical activities; faculty and staff support services that are not operated by an auxiliary enterprise and activities involving community and alumni relations

760

Auxiliary Enterprises

Auxiliary Enterprises includes expenditures that exist to furnish goods or services to students, faculty, or staff and are managed essentially as self-supporting activities
This category also includes all expenditures relating to the operation of auxiliary enterprises, including expenditures for operation and maintenance of plant and institutional support

780

Scholarships and Fellowships/Student Financial Aid

Student Financial Aid includes expenditures for:

  • Scholarships and fellowships financed from either restricted or unrestricted funds, given as an outright grant to student selected by UC
  • Trainee stipends, prizes and awards (except trainee stipends awarded to individuals who are not enrolled in formal coursework, which are charged to instruction)
  • Research; or public service grants
  • Aid to students in the form of tuition or fee remission

790

Department of Energy laboratories

Department of Energy laboratories includes expenditures associated with federally funded Department of Energy research laboratories at Berkeley, Livermore, and Los Alamos

800

Provisions for Allocation

Provisions for Allocation category includes funds held for subsequent allocation to campus departments or programs including:

  • Merit increases and promotions, range adjustments, staff reclassifications, etc.
  • Unallocated funds such as undistributed endowment income, unallocated student fees, and scholarship funds
  • Assigned campus budgetary savings target

Activity - First 2 Characters

OFC Activity 

Starting with

Credit Card Clearing Merchant Account

CCxxxx

Internal Loan

ILxxxx

Location - First Character

OFC Location starts with

Location Description

C

Building in Tririga

G

General Improvement

F

Infrastructure

B

Library

L

Leasehold

A

Intangible

P

Prorated

R

Real Estate

S

Software

V

Ship/Vessel

T

Modular office/trailer/portable

N

User defined

What Happens if Entered Data per Guidance above and an Error is Received?

Cross Validation Rules (CVR's)

POETAF


Name

Description

Required for:

 

Project Number

 

The unique number that describes a Project
These identical values will also appear in the COA in the Project segment

 

All transactions in PPM

 

Expenditure Organization

Organization generating the expense transactions
This is often not the same as the Project-Owning Organization

The values in this segment come from the Organization table in OFC (which is populated with the names, not numbers of the Financial Units)

 

All transactions in PPM

 

Expenditure Type

The specific type of Expense being incurred

The Expenditure Type will be used to derive the Account segment value in the COA, but Expenditure Types are more granular
One Account may be represented by many different Expenditure Types

 

All transactions in PPM

 

Task Number

 

The number that represents the Project Task incurring the Expense

 

All transactions in PPM

 

Award number

 

The Award to be used for this transaction
It matched the KR Award Number

 

Transactions against projects that have Awards

 

Funding Source

 

Name of the sponsor in KR for the external Funding Source
This is not the same as the Fund in the CCOA
This is the name of the sponsor name in KR

 

Transactions against projects that have Awards

 

UCPath


See table below:

Fund

Title

Use In UCPath

Use for OFC GL

20000

Federal C&G

Yes

Yes

20001

Federal NIH capped (HHS)

Yes

No

20003

Federal Work Study *

Yes

No

20004

Fed DHHS K Award Salary Cap - Capped (KIA) 

Yes

No

20400

State and Local C&G

Yes

Yes

20401

State C&G CIRM capped (CIRM)

Yes

No

20402

State and Local Fed Flow Thru

Yes

No

20403

State and Local DHHS Fed Flow Thru Capped (HHS)

 

 

20700

Private C&G

Yes

Yes

20701

Private Federal Flow Thru NIH capped (HHS) 

Yes

No

20702

Private Federal Flow Thru Non-NIH (Private C&G) 

Yes

No

20703

PCORI capped (POR)

Yes

No

*Fund 20003 should not be used by Campus or Medical Center, this Fund is solely for Federal Work Study splits

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