Accounts Receivable
Welcome to Accounts Receivable, a division of Financial Operations at UC San Diego.
In 2020, UC San Diego launched a new Financial Information System (FIS) that continues to unveil financial business processes and reporting needs for the general ledger, expense and revenue management, and budget governance through Oracle Financials Cloud, Concur, and Oracle Planning and Budgeting.As our understanding of the new Financial Information System evolves, streamlined reports and enhanced training to support our financial community remain a top priority. Review Accounts Receivable pages frequently for updated guidance.
Who We Are
The Accounts Receivable team is part of the Financial Operations division within Business and Financial Services. We provide best practices for non-student receivables management through innovative solutions and exceptional customer service.
Non-student receivables do not include point-of-sale transactions, UC San Diego Health patient-related billings, student receivables, gifts to the University, or internal university department recharges. Sponsored project billing is managed by the Award Accountants from the Sponsored Projects Finance team.
What We Do
Efficient Receivables Management: optimize accounts receivable management to enhance cash flow and maximize financial resources.
- Onboard departments to use Oracle Financials Cloud to manage receivables
- Customer account and sub-ledger management, including cash applications
- Manage Services & Support tickets for internal and external customers.
Compliance and Best Practices: leverage industry best practices to maintain integrity and transparency of accounts receivable operations.
- Review and approve contracts, amendments, and invoices for General Projects.
- Analyze aged receivables, provide collection efforts, negotiate payment plans, monitor progress, maintain documentation of all collection activities.
Collaboration, Training & Continuous Improvement:
- Provide training, promote knowledge sharing through office hours, and gather feedback to implement enhancements to optimize processes.
Requesting a Deep Dive Clinic:
- Units seeking in-depth guidance or support are encouraged to submit a Services & Support (S&S) ticket to request a Deep Dive Clinic. These sessions are designed to address complex topics and provide tailored assistance to meet your unit’s specific needs.
Sales Tax When UC San Diego Is the Seller
UCSD isn't exempt from sales tax. It is exempt only from California state income tax. For more information, see the Research Administration Office memo.
Apply California sales tax to taxable goods: Departments and self-supporting entities at UC San Diego that sell taxable goods must apply sales tax as follows:
- 7.75% for taxable goods delivered within San Diego County
- 7.5% for taxable goods sent to California locations outside San Diego County
- Sales tax doesn't apply to goods delivered to out-of-state locations.
Comply with tax reporting requirements:
- Record sales tax in the exact amount and in the correct account.
- Apply the 2 sales tax rates below with their associated general ledger accounts and the ISIS accounts receivable/cashiering system detail codes:
| Rate | Rule | Account and fund | Detail code |
|---|---|---|---|
|
Sales of tangible personal property delivered within San Diego County | 215513-69997A | TX__1 |
| 7.5% | Sales of tangible personal property delivered by common carrier to California locations outside San Diego County | 215515-69997A | TX__2 |
Note: Tax detail codes have “TX” followed by three characters identifying the campus department, then a 1 or 2 as described above. Example: Detail code for a 8.0% sale made by the Biology Department would be TXBIO1.
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.