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

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.

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 Title	Index	Fund	Org	Prog	Act	Loc
   Physics/Instr/Gen Fund	PHY0002	19900A	416250	400000	N/A	N/A
   Physics/Instr/Gen Fund/Green	PHY00GR	19900A	416250	400000	N/A	N/A
   Physics/Res/PHS/Edwards	PHY4444	23567A	416250	440000	N/A	N/A

   
   

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.