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300 - Accounting Procedures - General

Section: 300-50
Rescinded: 08/02/2017
Effective: 07/01/1992
Supersedes: 05/24/1978
Issuance Date: 07/01/1992
Issuing Office: Accounting Office

PPM 300-50 Policy [pdf format]
PPM 300-50 Exhibit A [pdf format]
PPM 300-50 Exhibit B [pdf format]
PPM 300-50 Exhibit C [pdf format]
PPM 300-50 Supplement I [pdf format]
PPM 300-50 Supplement II [pdf format]
PPM 300-50 Supplement III [pdf format]

GUIDE TO READING THE IFIS CHART OF ACCOUNTS

  1. REFERENCES

    1.  Accounting Manual

      A-115-1

      Account Classification

      A-115-2

      Accounting Codes - General Ledger

      A-115-3

      Accouting Codes - Transfer Codes

    2.  UCSD IFIS Ledger Manual

  2. BACKGROUND

    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:

    Index-Fund-Organization-Account-Program-Activity-Location

    IIIIIII-FFFFFF-OOOOOO-AAAAAA-PPPPPP-aaaaaa-LLLLLL

    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.

  3. ELEMENTS OF THE CHART ACCOUNTS

    1. Fund

      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.

    2. Organization

      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

    3. Account

      Account is a six character code that describes the basic accounting classification. There are seven account types:

      General Ledger (Balance Sheet) Accounts:

      1. Assets
      2. Liability
      3. System Control
      4. Fund Balance

      Operating Ledger Accounts

      1. Revenue (Income)
      2. Expenditure
      3. Transfer

      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.

      1. 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).

      2. 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.

      3. 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:

        Academic Salaries 60nnnn
        Staff Salaries 61nnnn
        General Assistance 62nnnn
        Employee Benefits 66nnnn
        Supplies & Expense 63nnnn
        Equipment 64nnnn
        Travel 65nnnn
        Unallocated 68nnnn
        Recharges 69nnnn

        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.

      4. 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.

    4. Program

      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.

    5. Activity

      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.

    6. Location

      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
      
    7. Index

      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:

      Index TitleIndexFundOrgProgActLoc
      Physics/Instr/Gen FundPHY000219900A416250400000N/AN/A
      Physics/Instr/Gen Fund/GreenPHY00GR19900A416250400000N/AN/A
      Physics/Res/PHS/EdwardsPHY444423567A416250440000N/AN/A

  4. PROCEDURES

    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.

    1. Coding Transactions

      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.

    2. 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.).

    3. 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.






    EXHIBIT A






    EXHIBIT B






    EXHIBIT C

    INDEX NUMBER PREFIXES


    ACC ACCOUNTING OFFICE
    ACS ACADEMIC SENATE OFFICE
    ADC ADMINISTRATIVE COMPUTING
    ADR ADMINISTRATIVE RECORDS
    AHE AHEC
    AME APPLIED MECH & ENGR SCIENCES
    ANS ANESTHESIOLOGY
    ANT ANTHROPOLOGY
    AQMSIO AQUARIUM/MUSEUM
    ARCARCHITECTURE
    ASVACADEMIC SERVICES
    ATHINTERCOLLEGIATE ATHLETICS
    BIOBIOLOGY
    BKSBOOKSTORE
    BURBURSAR'S OFFICE
    BUSBUSINESS OFFICE
    CARCENTER FOR ARTS & SCIENCES
    CASCASHIER
    CCSCENTER FOR COSTAL STUDIES
    CCTCANCER CENTER
    CFMCOMMUNITY & FAMILY MEDICINE
    CGAOFFICE OF CONTRACT/GRANT ADMIN
    CHCLAB OF COMP HUMAN COGNITION
    CHECHEMISTRY
    CHICENTER-HUMAN INFO PROCESSING
    CHNCHANCELLOR'S OFFICE
    CLPCOUNCIL OF PROVOSTS
    CMEDeleted See RCA ...........
    CMGCENTER FOR MOLECULAR GENETICS
    CMMCELLULAR & MOLECULAR MEDICINE
    CMPCAMPUS PLANNING
    COGCOGNITIVE SCIENCES
    COMCOMMUNICATIONS
    CORCORE CELL CULTURE FACILITY
    CRDCLIMATE RESEARCH DIVISION
    CRLCENTER FOR RESEARCH IN LANGUAGE
    CSCCAREER SERVICES CENTER
    CSECOMPUTER SCIENCE & ENGINEERING
    CSICALIFORNIA SPACE INSTITUTE
    SCLCOGNITIVE SCIENCE LAB
    CSSCTR/ASTROPHYSICS 7 SPACE SCIENC
    CSVCOMMUNITY SERVICES
    DAHDEAN OF ARTS & HUMANITIES
    DAYDAY CARE CENTER
    DFCDEAN FIFTH COLLEGE
    DIRDIRECTOR'S OFFICE-SIO
    DMADEAN MED SCHOOL-ADMISSIONS
    DMCDEAN MUIR COLLEGE
    DNSDEAN NATURAL SCIENCES
    DRCDEAN REVELLE COLLEGE
    DSDDEEP SEA DRILLING PROJECT
    DSSDEAN OF SOCIAL SICENCES
    DTCDEAN THIRD COLLEGE
    DWCDEAN WARREN COLLEGE
    ECEELECTRICAL & COMPUTER ENGINEERING
    ECOECONOMICS
    EHSENVIRONMENTAL HEALTH & SAFETY
    EMPEMERGENCY MEDICAL PROGRAM
    ENGENGINEERING
    EXaReserved for UNEX (2+5 Config)
    FDCFACILITIES, DESIGN & CONSTRUCTION
    FTHPROVOST-FIFTH COLLEGE
    GRDGEOLOGICAL RESEARCH DIVISION
    GRSGRAPHICS & REPRODUCTION SVCS
    GSROFF OF GRAD STUDIES & RESEARCH
    HDSHOUSING & DINING SERVICES
    HISHISTORY
    ICMINSTRUCTIONAL COMPUTING
    ICSINSTITUTE COGNITIVE SCIENCES
    IGCINSTITUTE ON GLOBAL CONFLICT/COOP
    IGPINST-GEOPHYS & PLANETARY PHYS
    IMRINSTITUTE OF MARINE RESOURCES
    INCINSTITUTE FOR NEURAL COMPUTATION
    INSINSTITUTE FOR NONLINEAR SCIENCES
    INTINTERNATIONAL CENTER
    IPAINSTITUTE FOR RES ON PARTICLE ACCEL
    IPSINSTITUTE FOR PURE & APPLIED PHYSIC
    IRAINSTITUTE FOR RESEARCH ON AGING
    IRPINT'L RLEATIONS & PACIFIC STUDIES
    ITAOFFICE OF INTERNAL AUDIT
    ITLINTERATIVE TECHNOLOGY LAB
    LASCTR IBERIAN/LATIN AMER STUDIES
    LIBLIBRARY
    LINLINGUISTICS
    LITLITERATURE
    LMSLAB FOR MATH & STATISTICS
    LNGLANGUAGE LEARNING LAB
    MAMAMES-MEDICAL
    MARMARINE FACILITY
    MATMATERIEL MANAGEMENT
    MBIBIOLOGY-MEDICAL
    MRSMARINE BIOLOGY RESEARCH DIVISION
    MCGCOGNITIVE SCIENCE-MEDICAL
    MCHMEDICAL CENTER, HILLCREST
    MCMCHEMISTRY-MEDICAL
    MDAMEDIA CENTER
    MEDMEDICINE
    MLRMARINE LIFE RES GROUP
    MMTMATHEMATICS-MEDICAL
    MPAMED SCHOOL PUBLIC AFFAIRS
    MPLMARINE PHYSICAL LAB
    MPRPHYSIOLOGICAL RES LAB-MED
    MPTDeleted See MTP
    MRDMARINE RESEARCH DIVISION
    MRRCTR/MAGNETIC RECORDING RESEARCH
    MSAMED SCHOOL STUDENT AFFAIRS
    MSCMSCCP
    MSISIO DEPT - MED
    MSOSOCIOLOGY-MEDICAL
    MTHMATHEMATICS
    MTPMATH TESTING/PLACEMENT PROGRAM
    MURPROVOST MUIR COLLEGE
    MUSMUSIC
    NEUNEUROSCIENCES
    NRGENERGY CENTER
    OAROFFICE ANIMAL RESOURCES
    OCMOFFICE OF CONTINUING MEDICAL EDUC
    OLROFFICE OF LEARNING RESOURCES
    OPHOPHTHALMOLOGY
    ORTORTHOPEDICS
    PCSPSYCHOLOGICAL/COUNSELING SVCS
    PEDPEDIATRICS
    PERPERSONNEL
    PHEPHYSICAL EDUCATION
    PHIPHILOSOPHY
    PHMPHARMACY
    PHRPHARMACOLOGY
    PHYPHYSICS
    PLSPOLITICAL SCIENCE
    PORPHYSICAL OCEANOGRAPHY RESRCH DIV
    PPSPHYSICAL PLANT SERVICES
    PREOFFICE OF THE PRESIDENT
    PRLPHYSIOLOGICAL RESEARCH LAB
    PSTPSYCHIATRY
    PSY PSYCHOLOGY
    PTHPATHOLOGY
    RAD RADIOLOGY
    RCA CTR RES/COMPUTING/ARTS (see CME..)
    RECCAMPUS RECREATION
    REGREGISTRARS OFFICE
    REVPROVOST-REVELLE COLLEGE
    RMGRESOURCE MANAGEMENT
    RPRREPRODUCTIVE MEDICINE
    SAASTAFF AFFIRMATIVE ACTION
    SAOSTUDENT ACTIVITIES OFFICE
    SEASEA GRANT
    SFSSTUDENT FINANCIAL SERVICES
    SHSSTUDENT HEALTH SERVICE
    SIOTHE SIO DEPARTMENT
    SJASUBJECT A
    SOCSOCIOLOGY
    SOMDEANS OFFICE-MED SCH
    SPFSTUDENT PROGRAM & FACILITIES
    SPTSPORTS FACILITIES
    SSSSTUDENT SPECIAL SERVICES
    STGSTUDENT GOVERNMENT/ORGANIZATIONS
    STSSHIP TECHNICAL SUPPORT
    SUMSUMMER SESSION
    SURSURGERY
    TELTELECOMMUNICATIONS
    TEPTEACHER EDUCATION PROGRAM
    THETHEATRE
    THRPROVOST-THIRD COLLEGE
    UCMUPPER CAMPUS MACHINE SHOP
    UEAUNIVERSITY EVENTS/ACTIVITIES
    UNCUNIVERSITY STUDENT CENTER
    UNRUNIVERSITY RELATIONS
    UNXUNIVERSITY EXTENSION
    USMCENTER FOR U.S.-MEXICAN STUDIES
    USPURBAN STUDIES AND PLANNING
    VAAVICE CHANCELLOR-ACADEMIC AFFAIRS
    VBAVICE CHANCELLOR-BUSINESS AFFAIRS
    VCAVICE CHANCELLOR-ADMINISTRATION
    VCMVICE CHANCELLOR-MARINE SCIENCES
    VHSVICE CHANCELLOR-HEALTH SCIENCES
    VISVISUAL ARTS
    VLBVISIBILITY LABORATORY
    VUAVICE CHANCELLOR-UNDERGRAD AFFAIRS
    WRNPROVOST-WARREN COLLEGE

SUPPLEMENT I

SUPPLEMENT I COMING SOON!!!


SUPPLEMENT II

SUPPLEMENT II COMING SOON!!!


SUPPLEMENT III

SUPPLEMENT III COMING SOON!!!