Chart of Accounts

UC Berkeley's Chart of Accounts (COA)

UC Berkeley's Chart of Accounts is composed of individual segments (chartfields) that when combined make up the full chartstring. Following are the individual chartfields, the length of the chartfield, its purpose and use, and description, and an example of a full chartstring.

Example of a Full Chartstring

This is an example of a full chartstring:

1 - 57211 - 30684 - 14015 - 44 - CPADMN - CBP36 - GM100 - 1009999 - 01

Business Unit

Account

Fund

Dept ID

Function

Chartfield 1

Chartfield 2

PC BU

Project

Activity

1

57211

30684

14015

44

CPADMN

CPB36

GM100

1009999

01

Business Unit

Business Unit identifies the accounting reporting entities.

Length in BFS is 5 characters.

  • 10000 is the Business Unit value for UC Berkeley
  • J0000 is the Business Unit value for UC Office of the President (UCOP-J) or Agriculture and Natural Resources (ANR)

ANR and UCOP systemwide activity in business unit J0000 is reported to UCOP as two separate entities, by reporting all activity in specific ANR or UCOP systemwide department IDs (8xxxx series of department IDs). Users must use an ANR or UCOP department ID for both sides of the transaction when recording online financial journals in BUJ.

UCB ChartstringsDebitCredit
J – 23500 – 19977 – 82725 $500
J – 98512 – 19977 - 82725 - FC ($500)

Account

Account classifies the nature of an accounting transaction.

Length in BFS is 5 characters.

BFS account numbers are assigned in ranges according to the classification of the account.

  • 10000-19999 - Assets
  • 20000-29999 - Liabilities
  • 30000-39999 - Net Position (Equity) & Changes in Fund Balance
  • 40000-49999 - Revenue
  • 50000-59999 - Expenses
  • 60000-69999 - Budget (Provision)
  • 70000-79999 - Internal Funding (Operating Transfers)
  • 80000-89999 - Other Changes in Net Position (Fund Balance)
  • 90000-99999 - Intercampus Transfers

Fund

Fund identifies:

  • a restricted or designated source of money,
  • a restricted or designated use of money, or
  • a UCOP or other reporting restriction or designation.

Length in BFS is 5 characters.

Dept ID

Dept ID identifies the lowest budgetary unit (also referred to as "cost centers") to which financial transactions are recorded.

Length in BFS is 5 characters.

Organization Tree Reports

Function Code

Function code identifies functional control points designated by the Office of the President.

Function code is required with the following account types:

  1. Expense
  2. Operating Transfers

The function code is not used with Assets, Liabilities, Fund Balances or Revenue accounts.

Length in BFS is 2 characters.

Function Code Values

40 - Instruction

This  code includes all activity that is part of a unit's instruction program, except for tutorial instruction (which should be coded as Student Services), instruction during the summer session (which should be coded as 41 Summer Sessions), and instruction for extension courses (which should be coded as 61 University Extension). These activities include academic units' instruction, academic administration, departmental academic advising, student training grants, departmental research, and curriculum development.

41 - Summer Session

This includes all activity for the administration, instruction, and operations of Summer Sessions.

43 - Academic Support

This code includes all activity for specialized support related to instruction and research programs. It includes the retention, preservation, and display of educational materials, for instance, museums and galleries; the provision of services that directly assist the academic functions of the campus, for instance, academic shops and training clinics; media, such as audiovisual services; and academic computing.

44 - Research

This code includes all activity specifically organized to produce research outcomes, whether commissioned by an external agency or separately budgeted by a unit within the University. It includes all activity for individual and/or project research awards as well as those for Organized Research Units, institutes, research centers, and Committee on Research grants.

60 - Libraries

This code is used only with activity for the campus Library and the Law Library. It includes the acquisition, preservation, display, and maintenance of collections. (Function code 60 should not be used with departmental budgets for libraries.)

61 - University Extension

This code includes all activity for the administration, instruction, and operations of University Extension.

62 - Public Service

This code includes all activity that is established primarily to provide non-instructional services beneficial to individuals and groups external to the campus. Included in this classification are campus outreach and community access programs and publications, for instance, arts, public lectures, community science education, and similar non-instructional services to particular sectors of the community. Examples are Lawrence Hall of Science and Cal Performances.

64 - Maintenance and Operation of Plant

This code includes all activity for central services pertaining to the maintenance and operation of the physical plant, including administration, custodial services, grounds, utilities, building maintenance, renewal and replacement, and central campus facilities planning.

65 - Depreciation Expense

For use with plant funds (to be used by the Controller's office only).

66 - Impairment Expense

For use with plant funds (to be used by the Controller's office only).

68 - Student Services

This code includes all activity for the offices of admissions, registrar, student financial aid administration, and those functions whose primary purpose is to contribute to the physical and emotional well-being of students and to their intellectual, cultural, and social development outside the context of the formal instructional program. It includes student activities, student advising in non-academic departments, health services, recreational sports, counseling, remedial instruction, and career guidance.

72 - Institutional Support and General Administration

This code includes all activity for central units and functions that provide core services to the entire campus, for instance, administrative and business services, police, storehouse, communications, environmental health and safety, development, community and alumni relations, administrative computing, and all central campus administration.

76 - Auxiliary Enterprises

This code includes all activity for units that exist to furnish goods or services for a fee to students, faculty, staff and other non-University customers, and are managed as self-supporting units. Examples include parking, student housing and food services, and intercollegiate athletics. Function 76 can only be used with auxilliary funds.

78 - Scholarships and Fellowships

This code includes student financial aid awards, grants, scholarships, fellowships, and loans administered by academic departments and/or by other service units.

80 - Provisions for Allocation

This code includes appropriations for central campus provisions for discretionary purposes, salary and benefit allocations.

Chartfield1

ChartField1 (CF1) identifies an activity that:

  • has a beginning and an end date, or
  • involves multiple funds, or
  • is one of several similar activities within the same fund.

Length in BFS is 6 characters.

BFS ChartField1 numbers are assigned in ranges according to whether it is for a construction value (code begins with 1), a management reporting value (code begins with 3) or a departmental value (code begins with 2-character department prefix). ChartField1 values are further defined by assigning an Attribute (required field) from a list.

Campus Management Codes

Campus management codes begin with the number 3 and are a subset of ChartField1 and are mandated for use across all control units for the categories listed below. Management codes are shared values that, when used in tandem with the Division’s DeptID and PI CF2 code (where applicable), will identify the specific intent of each fund use.

3DCFAC - Allowance for Endowed Chair Holder

This code is used campus-wide for payout from an endowed chair that follows the Hewlett or Common Good payout model and is designated for the scholarly allowance.

3DCRES - Support for Multidisciplinary Initiative from Endowed Chair

This code is used campus-wide for payout from an endowed chair that follows the Hewlett payout model and is designated for the multidisciplinary initiative.

3DCSTU - Graduate Student Support for Endowed Chair Holder

This code is used campus-wide for payout from an endowed chair that follows the Hewlett or Common Good payout model and is designated for graduate student support.

3S00MC - Support newly appointed faculty for various expenses (faculty start-up)

This code supports individual permanent faculty upon their hire. The negotiated agreements include funding for costs such as research support, renovation of laboratories, equipment, summer salary, exceptional removal, and housing differential. Does not include expenses related to their actual recruitment, for example travel to campus for interviews; these are reported as Faculty Recruitment. Please note: do not use this category for Hewlett endowed chair or common good payout model. See Hewlett/Common Good Activity Codes.

3S0FAC - Endowed Chair payout (Scholarly Allowance as part of a start-up package)

Use this code when payout from an endowed chair that follows the Hewlett or Common Good payout model is part of a start-up package and designated for the scholarly allowance.

3S0RES - Endowed Chair payout (Multidisciplinary, when used as part of a start-up package)

Use this code when payout from an endowed chair that follows the Hewlett payout model is part of a start-up package and designated for the multidisciplinary initiative.

3S0STU - Endowed Chair payout (Grad Student Support, when used as part of a start-up package)

Use this code when payout from an endowed chair that follows the Hewlett or Common Good payout model is part of a start-up package and designated for graduate student support.

3T00MC - Retention costs for permanent Faculty

Use this code for costs for the retention of individual permanent faculty. The negotiated agreements include funding for expenses such as research support, laboratory renovations, equipment, and summer salary. Please note: do not use this category for Hewlett endowed chair or common good payout model. See Hewlett/Common Good Activity Codes.

3T0FAC - Endowed Chair payout (Scholarly Allowance, when used as part of a retention package)

Use this code when payout from an endowed chair that follows the Hewlett or Common Good payout model is part of a retention package and designated for the scholarly allowance.

3T0RES - Endowed Chair payout (Multidisciplinary, when used as part of a retention package)

Use this code when payout from an endowed chair that follows the Hewlett payout model is part of a retention package and designated for the multidisciplinary initiative.

3T0STU - Endowed Chair payout (Grad Student Support, when used as part of a retention package)

Use this code when payout from an endowed chair that follows the Hewlett or Common Good payout model is part of a retention package and designated for graduate student support.

3U00MC - Recruitment of permanent faculty (use of this code is optional)

Used for funds expended during the permanent faculty recruitment process for costs such as position advertisements, travel and lodging of recruiters, and travel, lodging, and business meals of candidates during interview travel to the campus. Does not include funds awarded to newly appointed permanent faculty in support of research or other start-up needs; these are reported as Faculty Start-up.

3X0CGC - Costs related to Common Good Curriculum (CGC) courses

Costs related to Common Good Curriculum (CGC) courses. Should be used to track the funds spent on CGC courses from all funding sources. Should include all GSI and lecturer costs related to CGC. Reading and Comprehension (R&C) costs are excluded and should be tracked using a separate management code.

3X0RAC - Costs related to Reading and Comprehension (R&C) courses

Costs related to Reading and Comprehension (R&C) courses. Should be used to track total funds spent on R&C courses for GSIs and lecturers. All funding for R&C courses will be provided by the Center.

3ZACOM - Commencement Ceremony Costs

Use these existing codes for transactions related to commencement ceremonies, regardless of fund source, to be used with purchase orders, financial journals, and budget journals.

Departmental Codes

Departments can create and update departmental codes for their Org Node(s) only. The code must begin with the departmental prefix (first two characters of the Org Node).

This is an optional field available to the department to record activities not classified as a management project code, above.

Plant Project Code Values

1XXXXX - Plant (Construction projects)

Project code is set up by the Controller’s Office for each capital project managed by a central department.

91XXXX - Debt Projects

Project code is set up for debt service projects managed by a central department.

UC Systemwide Program Codes

UC systemwide programs - associates transactions with a formalized set of ongoing systemwide or cross-campus/location activities. Examples of such programs to be reported to UCOP: Natural Reserve System, CA Institute of Quantitative Biosciences (QB3), Center for Information Technology Research in the Interest of Society (CITRIS), Multicampus Research Units (MRU - White Mountain Research Center, Institute of Transportation Studies), UC Humanities Research Institute and Global Health Sciences.

To record specific UC systemwide program transactions in the general ledger, campus departments should use chartfield 1 (CF1) codes. Unique systemwide program UC0xxx CF1 values have been created in BFS and will be used for reporting ledger activity. For the full list of programs and unique CF1 codes, see Systemwide Programs List.

If using these assigned UC0xxx CF1 values, departments must update their chartstrings, funding pages in UCPath and open POs to include the new program code CF1. To identify the population of POs that must be updated with the relevant CF1 code, please refer to the job aid available at this link: Search Aid for Research FAU Changes in BearBUY - 09152022.

If you are unable to use these assigned CF1 codes for systemwide program activity due to conflicts with internal or other reporting needs, you can continue using your existing CF1 value if it is exclusive to a particular program code, but you will need to assign it the CF1 attribute “SYSTEMWIDE PROG” with appropriate Chartfield Attribute Value. CF1 attribute called “SYSTEMWIDE PROG” along with Chartfield Attribute Value that indicates a specific systemwide program will ensure that the data is picked up for reporting to OP.

If your unit is unable to use the assigned or existing CF1 code for systemwide program activity, you can create your own designated CF1 value with the CF1 attribute of “SYSTEMWIDE PROG” and Chartfield Attribute Value that indicates the specific systemwide program managed by the unit. You will need to update your templates, funding pages in UCPath and POs to include the newly created CF1.

You can have multiple attributes in one CF1 value.

Please note that CF1 values using the systemwide attribute must be used on all revenue and expense transactions with systemwide programs, with all funding sources, including contracts and grants funds.

For instructions on assigning the systemwide attribute to CF1 values – see CCOA Sy stemwide Program CF1 Attributes Job Aid.

If you have any questions, please contact the Financial Accounting and Controls unit at gao@berkeley .edu.

Please note: Use of ChartField1 is determined by the above hierarchy, i.e. codes are only available to departments if there is no construction or management reporting requirement.

CF1 Attributes

All CF1 values must have an Attribute and are selected from a list. Since all CF1 values must have an Attribute, if none of the available values are applicable, “NON C&G ATTRIBUTE” should be selected.

The following is a list of CF1 Attributes:

  • COST SHARE - used to describe cost share
  • FABRICATION - used to describe fabrication
  • FUND YEAR - used to describe funding period
    • When FUND YEAR is selected, an Attribute Value defining the year (year 1, year 2) must also be selected
  • NON C&G ATTRIBU - used when CF1 is not used for C&G funds
  • PI/FACULTY - used for PI/Faculty/Collaborator.
  • PROGRAM INCOME - used to describe program income
  • TASK/DELIVR/PHA - used to describe task/deliverable/phase
  • NONE OF ABOVE - used for a C&G fund when none of the others apply
  • SYSTEMWIDE PROG - used to track activity for UC systemwide programs
    • Use the Systemwide Program attribute along with the appropriate ‘Chartfield Attribute Value’ that indicates a specific systemwide program
    • For instructions on assigning the systemwide attribute to CF1 values see CCOA Systemwide Program CF1 Attributes Job Aid

Chartfield2

ChartField2 (CF2) is an optional field for use by departments to classify transactions. Length in BFS is 5 characters, where the first two characters are the departmental prefix. The field can be alphanumeric, and is set up and maintained by the department.

ChartField2 is used to track activities which cannot be captured in the other chartfields (Dept ID, Fund, Account, etc.). Many research departments use ChartField2 to identify Principal Investigators (faculty members) for grants. In addition, ChartField2 is often used to track costs (and revenues) for conferences, special events, publications, etc.

CF2 Attributes

All CF2 values must have an Attribute. Attributes are selected from a pull-down list; the attribute PI/FACULTY also requires an Attribute Value to identify a specific faculty member. Attributes primarily relate to tracking Contracts and Grants (C&G) and faculty-managed balances, but are not restricted to those uses.

The following is a list of CF2 Attributes:

  • COST SHARE - used to describe cost share
  • FABRICATION - used to describe fabrication
  • FUND YEAR - used to describe funding period
  • NON C&G ATTRIBU - used when CF2 is not used for C&G funds
  • PI/FACULTY - used for PI/Faculty/Collaborator
    • Please note: When PI/FACULTY is selected an Attribute Value must also be selected – click the Lookup icon in the Attribute Value field and select the name/employee ID for the individual this CF2 value describes
  • PROGRAM INCOME - used to describe program income
  • TASK/DELIVR/PHA - used to describe task/deliverable/phase
  • NONE OF ABOVE - used for a C&G fund when none of the other attributes apply

Project Costing Chartfields

The Project Costing (PC) Chartfields only apply to Contract and Grant related funds for externally sponsored research.

PC Business Unit

PC Business Unit (PCBU) identifies the two accounting entities the award is associated with. If the general ledger business unit is 10000, the PCBU is GM100. If the general ledger business unit is J0000, the PCBU is GMJ00. Length in BFS is 5 characters.

Project

Project tracks financial activity for a “body of work” that often has a start and end date and spans across fiscal years. Length in BFS is 7 characters.

Activity

Activity identifies the funding period(s) mandated by the sponsor facilitating expense tracking by funding period (e.g. 01, 02, 03, etc.). Length in BFS is 2 characters.

Ledger

Ledger identifies budgetary amounts (in budget ledgers) from financial amounts (in the actuals ledger). Length in BFS is 7 characters. The ledger ACTUALS is required by the system. The budgetary ledgers are TEMPBUDG and PERMBUDG.

Fiscal Year

A fiscal year is a 12-month accounting period over which an entity tracks and reports its financial activities. A fiscal year begins on the first day of any month and ends on the last day of the twelfth month.

UC Berkeley's fiscal year begins annually on July 1 and ends on June 30 of the following calendar year. The fiscal year is typically displayed as FY followed by a 4-digit number representing the year in which that fiscal year ends. For example: FY2022 refers to the fiscal year beginning July 1, 2021 and ending on June 30, 2022.

Accounting Period

Accounting Period is a number that represents a month. The accounting period numbers range from 1-12 beginning with the month of July, represented as accounting period 1, and ending with the month of June, represented by accounting period 12.

Below is a list of months and their accounting period:

  • July is accounting period 1
  • August is accounting period 2
  • September is accounting period 3
  • October is accounting period 4
  • November is accounting period 5
  • December is accounting period 6
  • January is accounting period 7
  • February is accounting period 8
  • March is accounting period 9
  • April is accounting period 10
  • May is accounting period 11
  • June is accounting period 12