Chart of Accounts

Chart of Accounts Structure and Values

Business Unit

Business Unit identifies the accounting reporting entities. Length in BFS is 5 characters.

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

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.

Account Range	Classification of Account
10000-19999	Assets
20000-29999	Liabilities
30000-39999	Net Position (Equity)
40000-49999	Revenues
50000-59999	Expenditures
60000-69999	Budget (Provision)
70000-79999	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.

View a list of Organization Tree Reports

Function Code

Function code identifies functional control points designated by the Office of the President. Function code is required for all current funds and is used with the following account types:

Expense
Budget Provision

The function code is not used with Assets, Liabilities, Fund Balances or Revenue accounts. Length in BFS is 2 characters. The values for this code are:

Function Code	Description
40	Instruction & Departmental Research: 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 Summer Sessions), and instruction for extension courses (which should be coded as University Extension). These activities include academic units' instruction, academic administration, departmental academic advising, student training grants, departmental research, and curriculum development.
41	Summer Sessions: 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	Organized & Sponsored 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 & 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 & 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.
78	Student Financial Aid: 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, and overhead recoveries.

Chartfield1

ChartField1 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 in the table 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.

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).

Project Range		Short Definition	Long Definition
1XXXXX	Plant (construction projects)		Project set up for each capital project managed by a central department; PD&C or other entity as defined.
91XXXX	Debt Projects		Project set up for debt service projects managed by a central department.
Management Project Codes
3DCFAC	Campus-wide, for endowed chair payouts	Allowance for Endowed Chair Holder	This code is used for payout from an endowed chair that follows the Hewlett or Common Good payout model and is designated for the scholarly allowance.
3DCRES	Campus-wide, for endowed chair payouts	Support for Multidisciplinary Initiative from Endowed Chair	This code is used for payout from an endowed chair that follows the Hewlett payout model and is designated for the multidisciplinary initiative.
3DCSTU	Campus-wide, for endowed chair payouts	Graduate Student Support for Endowed Chair Holder	This code is used for payout from an endowed chair that follows the Hewlett or Common Good payout model and is designated for graduate student support.
3S00MC	Faculty Start-up	Support for newly appointed permanent faculty for costs, such as research, laboratory renovations, equipment, summer salary, exceptional removal, and housing differential.	Support for 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	Schlr Allow StUp Endow Chr	Endowed Chair payout – Scholarly Allowance, 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 the scholarly allowance.
3S0RES	Multi-disc StUp Endow Chr	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	Stu Spprt StUp Endow Chr	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	Faculty Retention	Costs for the retention of permanent faculty such as research support, laboratory renovations, equipment, and summer salary.	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	Schlr Allow Ret	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	Multi-disc Ret	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	Stu spprt Ret	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 Note: use is optional	Faculty Recruitment	Costs for the recruitment of permanent faculty, such as position advertisements, travel and lodging of recruiters, and travel, lodging, and business meals of candidates.	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	Common Good Curriculum Expense	Costs related to Common Good Curriculum (CGC) courses. Should be used to track the total funds spent on CGC courses. Excludes R&C costs which are tracked separately.	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 cost related to CGC. Reading and Comprehension (R&C) costs are excluded and should be tracked using a separate management code.
3X0RAC	Reading and Comprehension Exp	Costs related to Reading and Comprehension (R&C) courses. Should be used to track total funds spent on 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. Starting July 1, 2019 all funding for R&C courses will be provided by the Center.
3ZACOM	Commencement	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 Project Codes
XXxxxx - XXxxxx	Departmental Projects		Optional field available to department to record activities not classified as a management project code, above.
UC Systemwide Program Codes
UC0xxx	UC Systemwide Programs	To track activity for UC systemwide programs - associates transactions with a formalized set of ongoing systemwide or cross-campus/location activities. Examples of such programs to be reported: 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.

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.

Attributes: All CF1 values must have an Attribute. Attributes primarily relate to Contracts and Grants funds and are selected from a list. Since All CF1 values must have an Attribute, non-sponsored awards values should be Attributed as “NON C&G ATTRIBUTE.”

Attribute	Definition of this Attribute code	Note
COST SHARE	cost share
FABRICATION	fabrication
FUND YEAR	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	This CF1 is not used for C&G funds
PI/FACULTY	PI/Faculty/Collaborator
PROGRAM INCOME	program income
TASK/DELIVR/PHA	task/deliverable/phase
NONE OF ABOVE	none of the others for a C&G fund
3X0CGC	Common Good Curriculum Expense	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 cost related to CGC. Reading and Comprehension (R&C) costs are excluded and should be tracked using a separate management code.
SYSTEMWIDE PROG	To track activity for UC systemwide programs	SYSTEMWIDE PROG 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 is an optional field for use by departments to classify transactions. Length in BFS is 5 characters, where the 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.

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.

Attribute	Definition of this Attribute code	note
COST SHARE	cost share
FABRICATION	fabrication
FUND YEAR	funding period
NON C&G ATTRIBU	This CF2 is not used for C&G funds
PI/FACULTY	PI/Faculty/Collaborator	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	program income
TASK/DELVR/PHA	task/deliverable/phase
NONE OF ABOVE	none of the others for a C&G fund

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 other two 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 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.

Accounting Period	Month
1	July
2	August
3	September
4	October
5	November
6	December
7	January
8	February
9	March
10	April
11	May
12	June

Common Chart of Accounts

UCOP has replaced its aged in-house financial reporting system, which contains financial data for all UC campuses and is used for external reporting. A new Common Chart of Accounts (CCOA) is being implemented concurrently. To learn more about the Common Chart of Accounts, please visit:

https://controller.berkeley.edu/accounting-and-controls/financial-reporting/chart-accounts/common-chart-accounts.

Chart of Accounts