General Ledger Segment Guidance

Last Updated: October 18, 2023 10:23:26 PM PDT

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

A 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

A 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

Standard Accounts are Asset, Liability, Revenue, Expense, or Fund Balance/Equity.

Accounts have an inherent natural balance as being either a Debit or Credit balance. This means that when there is an increase in the Account type, the inherent nature of that Account determines whether there will be a Debit or Credit. The natural balance of OFC Account Types starting with 1 through 5 are standard.

OFC Account Type	Starting Digit	Natural Balance (Debit/Credit)
Assets	1xxxxx	Debit
Liabilities	2xxxxx	Credit
Fund Balance/Net Position/Equity	3xxxxx	Credit
External Revenues	4xxxxx	Credit
External Expenses	5xxxxx	Debit
Revenue and Expense Internal Transfers	7xxxxx	Both - Debit and Credit*
UCOP Revenue Allocations	74xxxx	Credit
UCOP Expense Allocations	75xxxx	Debit
EMF Subcontracts - Between Campuses	72xxxx	Both - Debit and Credit*
Recharges between Campuses	78xxxx	Both - Debit and Credit*
Internal Recharges	77xxxx	Both - Debit and Credit*
Med Center/Campus Transfers	73xxxx	Both - Debit and Credit*
Other Changes in Net Position	8xxxxx	Both - Debit and Credit*

*These are unique UCSD Account Types with processes requiring both Debit and Credit balance increases

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

Find answers, request services, or get help from our team at the UC San Diego Services & Support portal or call the Finance Help Line at (858) 246-4237.