Issuance Date: 07/01/1992
Issuing Office: Accounting Office
Accounting Codes - General Ledger
Accouting Codes - Transfer Codes
The elements os the Chart of Accounts (chart) are the basis for the recording, organization and reporting of financial information. These elements appear on the reports, forms and online screens of the Integrated Financial and Information System (IFIS), Integrated Student Information System (ISIS) and Payroll/Personnel System (PPS) at UCSD.
The chart codes are: Index, Fund, Organization, Program, Activity and Location. These codes are used together to describe each UCSD entity. The are referred to as the IFOPAL:
Five of the chart codes are structured in hierarchies (fund, organization, program, account and location). A hierarchy is a way of organizing information in a "pyramid" - where each step of the pyramid is subordinate to the one above it. The number of hierarchy levels varies from element to element, but they have one thing in common: The value that can be used to code transactions and enter them into the system is always the lowest level of its hierarchy. This level is always referred to as the "recording level". All values above a recording level are referred to as "reporting levels" or "roll-ups"; these levels are used only to group data on reports. Recording level codes are always numeric, while roll-ups always begin with an alpha character. The only exceptions to this are the recording level fund and location codes, which have an alpha suffix and prefix, respectively.
While some of the UCSD accounting codes are the same as those used by the Office of the President (OP), others are of a different structure. Whenever transactions are to be coded for transmission to OP or another campus special rules must be followed. Guidelines for coding Interlocation Transfers of Funds can be obtained from the Budget Operations office. Questions regarding intercampus recharges should be directed to the General Accounting Division of the Accounting Office.
All chart codes are assigned by the Accounting Office in accordance with University of California rules and regulations. The combination of index code and account code (or full IFOAPAL) is used on expenditure, revenue and transfer transactions. Balance sheet transactions use fund code and account code only. A description of each element follows.
ELEMENTS OF THE CHART ACCOUNTS
Fund is a six character code describing the source of funding for a transaction. Fund is defined in a five level hierarchy. Generally, the first five digits of the fund correspond to the Office of the President fund number. The only exception is when an overflow fund is used at UCSD. Overflow fund numbers are used when all funds in a range have been used and new fund numbers must be established. Overflow fund ranges are included below. The final character allows for the establishment of sub-funds as needed for the further breakdown of individual funds (for example, PHS program project awards). Where no sub-fund designation is required, the letter "A" is used.
Following is the framework used in assigning recording level fund codes:
Current Funds: 04100A-09599A Endowment Funds Principal Appropriated 13000A-13999A Budgeted Funds Overflow 14000A-15999A Private Funds Overflow 16000A-18999A Contract and Grant Funds Overflow 19900A-19999A General Funds 20000A-20399A Student Tuition and Fees 20400A-20939A State of California 20940A-20999A Local Government 21000A-33999A Federal Government 34100A-39599A Endowment Income 39600A-59999A Private Gifts, Grants and Contracts 60000A-62999A Sales and Services of Educational Activities 63000A-63999A Teaching Hospitals 64000A-65999A Sales and Services of Educational Activities 66000A-66099A Service Enterprises 66100A-69999A Other Sources 70000A-74999A Auxiliary Enterprises 75000A-75999A Reserves - Current 76000A-76999A Reserves for Renewal and Replacement 00300A-01999A Plant Funds 02200A-03999A Loan Funds 00001A-00299A Agency Funds nnnnnZ Office of the President Funds An example of a hierarchy for a Federal fund follows: Level 1 G10000 United States Government Level 2 G12000 Grants Level 3 G12210 Public Health Service Level 4 240240 PHS CA 231000 Level 5 24024A Unit 1/Green
The lowest level, level 5, is the recording level of the hierarchy. This is the fund number that is used to code transactions. Levels 1 through 4 are reporting level funds: they are used only for reporting data.
A more detailed listing of the fund hierarchy is in Supplement I.
Organization is a six character code describing the department or office of the University. Organization codes are arranged in hierarchies of up to eight levels by Vice Chancellor area.
The level one (highest) hierarchy units for organization are listed below. All organizations fall under one of these level one organizations:
ORGANIZATION CODE TITLE AAAAAA Chancellor BAAAAA Academic Senate CAAAAA Vice Chancellor Administration DAAAAA Vice Chancellor Business Affairs FAAAAA Vice Chancellor Student Affairs GAAAAA Vice Chancellor Academic Affairs HAAAAA Vice Chancellor Marine Sciences JAAAAA Vice Chancellor Health Science KAAAAA Director of the Medical Center LAAAAA Office of the President MAAAAA Capital Outlay An example of the organization hierarchy for the department of Physics, in the VC Academic Affairs area is: Level 1 GAAAAA V. C. Academic Affairs Level 2 GJ0000 Deans of Divisions Level 3 GJ3300 Dean of Natural Sciences Level 4 GJ4400 Physics Level 5 GJ4500 Core Organization Level 6 416250 Physics
Organization codes beginning with the numbers "41" represent the core organization's academic activities. These are the organization codes that are used for a department's main activities, including instruction and research and public service. Distinction of functions within an organization are defined by the program code (Section II-D).
The third and fourth digits of the core organization codes (those beginning with "41") represent a major organizational unit or a collection of smaller units:
4123xx School of Architecture 4135xx International Relations/Pacific Studies 4136xx Area Health Education Center 4142xx Medical Center Programs 4147xx School of Medicine 4148xx School of Medicine 4149xx School of Medicine 4161xx Centers 4162xx Campuswide Departments 4163xx Provosts' Offices 4164xx Scripps Institution of Oceanography (SIO) - General 4165xx SIO - Marine Facilities 4166xx SIO - Marine Life Research 4167xx SIO - Sea Grants 4174xx Regents Faculty Fellowships 4175xx Work Study Programs 4176xx Other 4185xx Institute for Cognitive Science 4186xx Institute of Geophysics & Planetary Physics 4187xx Research Institutes - Other 4188xx Centers 4193xx Institute of Marine Resources 4195xx Grant Administration 4198xx Other 4199xx Summer Session
Account is a six character code that describes the basic accounting classification. There are seven account types:
General Ledger (Balance Sheet) Accounts:
Operating Ledger Accounts
Account codes are organized in a hierarchy within each type of account listed above. The hierarchy has four levels and the lowest level is the recording level. The highest level, level 1, is used as a sorting criteria in the Operating Ledger report. An example of a level 1 expenditure account is "Supplies and Expense" or "Travel". Every transaction requires an account code.
Acounts- Balance Sheet (General Ledger)
For balance sheet account transactions, an account and fund code are required. Balance sheet accounts include assets, liabilities, clearing accounts, fund balance, and general ledger control accounts. Recording level balance sheet accounts begin with the number 1 (assets), 2 (liabilities and clearing), 3 (system control), or 4 (fund balance).
Accounts - Revenue (Operating Ledger)
Revenue accounts are operating accounts used with the index code (or the full IFOAPAL) to identify revenue (income) transactions. Revenue codes begin with the number 5. For extramural funds there is a revenue account for each major fund category, such as Federal Grant Revenue, Federal Contract Revenue and Private Gifts/Grants Revenue, as well as for each letter of credit. Use of the fund code with these revenue accounts provides an accounting by specific fund source.
Accounts - Expenditure (Operating Ledger)
Expenditure accounts are operating accounts used with the index code (or full IFOAPAL) to identify expenditures. Expenditure account codes begin with the number 6. The basic structure is described below. The only exceptions are certain expenditure accounts reserved for budgetary transactions, any recording level expenditure account can be used for budgetary or financial transactions. A complete list of expenditure accounts is in Supplement II.
Major grouping of current fund expenditure accounts are:
|Supplies & Expense||63nnnn|
Note that the second digit of the expenditure account code corresponds to the Office of the President subaccount code. This portion of the account code is used in coding certain payroll transactions. The final four digits of the expenditure account code generally correspond to the OP object code.
Accounts used for plant fund transactions differ from those listed above. They are in the range of 637710 - 637790. Refer to Supplement II for a list of these accounts.
Accounts - Transfers
Transfer codes are operating accounts and are used with the index (or full IFOAPAL) to designate financial additions to, deductions from or transfers between funds, and indirect cost (overhead) transactions. Fund balance transactions are generally coded by the Accounting Office; these account codes begin with a 71, 72, 73 or 74. Most indirect cost transactions are automatically calculated by IFIS. The account code for indirect costs is 823800.
Program is a six character code representing the functions of the University: instruction, research (including research grants), public service, academic support, teaching hospitals, student services, institutional support, operation and maintenance of plant, student financial aid, auxiliary enterprises, budgetary provisions, agency accounts and construction in progress. In addition, the program code is used to distinguish operating expense from cost of goods sold for self-supporting activities. An organization can have more than one program code. The program hierarchy can have up to five levels. There is at least one program code associated with each organization code. A complete listing of program codes is in Supplement III.
This code is reserved for future use. It will be used to gather data for specific activities that may be carried out by different organizations.
This six character code is used to identify plant assets for plant accounting transactions. The location hierarchy can have up to five levels. The Plant Accountant in the General Accounting Division is responsible for the assignment of location codes. The location hierarchy is as follows:
010000 Assets BD0000 Buildings & Structures GI0000 General Improvements RE0000 Real Estate LH0000 Leasehold Improvements PR0000 To be Prorated
Index is a seven character code that represents a combination of fund, organization, program, activity and location (FOPAL) as described in the previous sections (the account code is NOT a part of the index number). In the standard configuration, the first three characters of the index code are alphabetic and represent the organization name; the remaining four characters are used to identify each combination of FOPAL elements. All index codes established by the Accounting Office will have four numbers in the final four positions of the code. Index numbers requested by departments must have at least one alpha character in the final four positions. (Note that there may be limited exceptions to the standard configuration for specific departments.)
At a minimum, an index number and account number must be used to code operating ledger transactions in IFIS. The index code can be used for selected financial and budgetary transactions in lieu of the full FOPAL. There can be several index numbers for any one FOPAL combination. This allows the department to establish unique index numbers as a way to separate and budget expenses by professor or sub-unit, for example. The initial index code linking an organization, fund and program is established by the Accounting Office. Additional codes are assigned by the department with Accounting Office approval.
Some sample index numbers are:
All Chart of Accounts elements are assigned by the Accounting Office, with the exception of departmental Index numbers. Any time a new organization or fund is established, the required codes, including Index number, will be established and assigned by the Accounting Office. Departments are notified by the Accounting Office as soon as these codes are assigned. After the establishment of the initial Index number, departments can request additional numbers as described below.
All transactions recorded in the Operating Ledger must be coded, at a minimum, with the department's appropriate index number, fund number, and the correct account number. This includes Purchase Requisitions, Low-value Purchase Orders, payroll documents, Non-Payroll Expenditure Transfers, Budget Adjustment Journals, recharges, Requests for Reimbursement, travel documents, etc.
Department Index Number Assignment
Each department is assigned a single index code that represents each fund/organization/program/(location) combination. If departments require additional index codes in order to further delineate expenses, they can be requested using the "Departmental COA Index Codes Request" form, COA014. A copy of this form (Exhibit A) can be used, or originals of the form can be requested from the Accounting Systems Division, 0951. A department can assign its own code within the parameters explained on the form. Once established, any of the department's valid index codes can be used to code any transaction (recharges, payroll, etc.).
Index Number Inactivation
When the activity for which an index number has been assigned is terminated, the number must be canceled. After an index code is canceled it cannot be used for any transaction. Another index number must be used. It is extremely important that all transactions referencing a given index number have been completed prior to its cancellation, and for this reason the form for requesting the inactivation of an index number is quite lengthy. A copy of the form is in Exhibit B. A copy of the form can be used, or originals requested from the Accounting Systems Division, 0951. This form must be used to inactivate any index number, whether assigned by the Accounting Office or the department.
INDEX NUMBER PREFIXES
|ACS||ACADEMIC SENATE OFFICE|
|AME||APPLIED MECH & ENGR SCIENCES|
|CAR||CENTER FOR ARTS & SCIENCES|
|CCS||CENTER FOR COSTAL STUDIES|
|CFM||COMMUNITY & FAMILY MEDICINE|
|CGA||OFFICE OF CONTRACT/GRANT ADMIN|
|CHC||LAB OF COMP HUMAN COGNITION|
|CHI||CENTER-HUMAN INFO PROCESSING|
|CLP||COUNCIL OF PROVOSTS|
|CME||Deleted See RCA ...........|
|CMG||CENTER FOR MOLECULAR GENETICS|
|CMM||CELLULAR & MOLECULAR MEDICINE|
|COR||CORE CELL CULTURE FACILITY|
|CRD||CLIMATE RESEARCH DIVISION|
|CRL||CENTER FOR RESEARCH IN LANGUAGE|
|CSC||CAREER SERVICES CENTER|
|CSE||COMPUTER SCIENCE & ENGINEERING|
|CSI||CALIFORNIA SPACE INSTITUTE|
|SCL||COGNITIVE SCIENCE LAB|
|CSS||CTR/ASTROPHYSICS 7 SPACE SCIENC|
|DAH||DEAN OF ARTS & HUMANITIES|
|DAY||DAY CARE CENTER|
|DFC||DEAN FIFTH COLLEGE|
|DMA||DEAN MED SCHOOL-ADMISSIONS|
|DMC||DEAN MUIR COLLEGE|
|DNS||DEAN NATURAL SCIENCES|
|DRC||DEAN REVELLE COLLEGE|
|DSD||DEEP SEA DRILLING PROJECT|
|DSS||DEAN OF SOCIAL SICENCES|
|DTC||DEAN THIRD COLLEGE|
|DWC||DEAN WARREN COLLEGE|
|ECE||ELECTRICAL & COMPUTER ENGINEERING|
|EHS||ENVIRONMENTAL HEALTH & SAFETY|
|EMP||EMERGENCY MEDICAL PROGRAM|
|EXa||Reserved for UNEX (2+5 Config)|
|FDC||FACILITIES, DESIGN & CONSTRUCTION|
|GRD||GEOLOGICAL RESEARCH DIVISION|
|GRS||GRAPHICS & REPRODUCTION SVCS|
|GSR||OFF OF GRAD STUDIES & RESEARCH|
|HDS||HOUSING & DINING SERVICES|
|ICS||INSTITUTE COGNITIVE SCIENCES|
|IGC||INSTITUTE ON GLOBAL CONFLICT/COOP|
|IGP||INST-GEOPHYS & PLANETARY PHYS|
|IMR||INSTITUTE OF MARINE RESOURCES|
|INC||INSTITUTE FOR NEURAL COMPUTATION|
|INS||INSTITUTE FOR NONLINEAR SCIENCES|
|IPA||INSTITUTE FOR RES ON PARTICLE ACCEL|
|IPS||INSTITUTE FOR PURE & APPLIED PHYSIC|
|IRA||INSTITUTE FOR RESEARCH ON AGING|
|IRP||INT'L RLEATIONS & PACIFIC STUDIES|
|ITA||OFFICE OF INTERNAL AUDIT|
|ITL||INTERATIVE TECHNOLOGY LAB|
|LAS||CTR IBERIAN/LATIN AMER STUDIES|
|LMS||LAB FOR MATH & STATISTICS|
|LNG||LANGUAGE LEARNING LAB|
|MRS||MARINE BIOLOGY RESEARCH DIVISION|
|MCH||MEDICAL CENTER, HILLCREST|
|MLR||MARINE LIFE RES GROUP|
|MPA||MED SCHOOL PUBLIC AFFAIRS|
|MPL||MARINE PHYSICAL LAB|
|MPR||PHYSIOLOGICAL RES LAB-MED|
|MPT||Deleted See MTP|
|MRD||MARINE RESEARCH DIVISION|
|MRR||CTR/MAGNETIC RECORDING RESEARCH|
|MSA||MED SCHOOL STUDENT AFFAIRS|
|MSI||SIO DEPT - MED|
|MTP||MATH TESTING/PLACEMENT PROGRAM|
|MUR||PROVOST MUIR COLLEGE|
|OAR||OFFICE ANIMAL RESOURCES|
|OCM||OFFICE OF CONTINUING MEDICAL EDUC|
|OLR||OFFICE OF LEARNING RESOURCES|
|POR||PHYSICAL OCEANOGRAPHY RESRCH DIV|
|PPS||PHYSICAL PLANT SERVICES|
|PRE||OFFICE OF THE PRESIDENT|
|PRL||PHYSIOLOGICAL RESEARCH LAB|
|RCA||CTR RES/COMPUTING/ARTS (see CME..)|
|SAA||STAFF AFFIRMATIVE ACTION|
|SAO||STUDENT ACTIVITIES OFFICE|
|SFS||STUDENT FINANCIAL SERVICES|
|SHS||STUDENT HEALTH SERVICE|
|SIO||THE SIO DEPARTMENT|
|SOM||DEANS OFFICE-MED SCH|
|SPF||STUDENT PROGRAM & FACILITIES|
|SSS||STUDENT SPECIAL SERVICES|
|STS||SHIP TECHNICAL SUPPORT|
|TEP||TEACHER EDUCATION PROGRAM|
|UCM||UPPER CAMPUS MACHINE SHOP|
|UNC||UNIVERSITY STUDENT CENTER|
|USM||CENTER FOR U.S.-MEXICAN STUDIES|
|USP||URBAN STUDIES AND PLANNING|
|VAA||VICE CHANCELLOR-ACADEMIC AFFAIRS|
|VBA||VICE CHANCELLOR-BUSINESS AFFAIRS|
|VCM||VICE CHANCELLOR-MARINE SCIENCES|
|VHS||VICE CHANCELLOR-HEALTH SCIENCES|
|VUA||VICE CHANCELLOR-UNDERGRAD AFFAIRS|
SUPPLEMENT I COMING SOON!!!
SUPPLEMENT II COMING SOON!!!
SUPPLEMENT III COMING SOON!!!