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General Ledger Segment Guidance

Find chart string segment guidance to properly record transactions in the ledger.

Entity

An Entity is a subset of the University reporting unit that is either a separate legal entity, a separately funded state agency or is required to issue its own financial statements. Entity identifies the major operational unit within the UC system.

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

Fund is the high-level classification of the source of funds for a transaction and tracks restrictions and designations.

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

Financial Unit represents a Unit with an ongoing business objective, with a responsible individual with fiscal authority over budget and costs, an identifiable group of employees, and generally physical space. Every FinUnit must submit its own budget. FinUnit will also be used for approvals, routing, and authorizations.

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

An Account is an asset, liability, revenue, expense, or fund balance.

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

A Function designates the NACUBO Higher Ed purpose of an expense.

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

Program

The Program segment is used to record revenue and expense transactions associated with a formalized set of on-going activities that are UCOP system-wide programs.

Project

The Project segment in the General Ledger chart string is entered as zero value (i.e., 0000000) unless the department needs to reference a Project in the PPM module. The Project Portfolio Management (PPM) module in Oracle tracks projects that are designated as sponsored, capital, or general (lines of service or cost tracking). Each is auto-assigned a unique project number. 

See Project Administration for PPM project guidance and requests.

Location

Location classifies transaction by physical location.
  • CAAN numbers will start with a "C".  Location titles will come from Tririga.
  • Locations with no CAAN number will start with "N".  Location titles should include name of location (or city) with street address.
  • Ships will start with "S".  Location titles will include the name of the ship.

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

Activity

Activity classifies a transaction by activity where PPM is not appropriate, such as credit card merchant accounts. 

OFC Activity 

Starting with

Credit Card Clearing Merchant Account

CCxxxx

Internal Loan

ILxxxx

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