Contents
C. Preparation of an Online Initiating Intercampus Financial Journal
D. Tips on How to Prepare Intercampus Financial Journals
E. Fiscal Close Deadline for Initiating Intercampus Journals
A. Purpose
The purpose of this document is:
- to summarize general information regarding intercampus financial transactions;
- to discuss the use of the Intercampus Lines tab;
- to give some tips on preparation of intercampus financial journal entries. This document assumes you have a working knowledge of financial journal preparation in the Berkeley Financial System General Ledger (BFS-GL).
B. General Instructions
Intercampus financial transactions are created when University of California-Berkeley (UCB) departments do business with other campuses or Office of the President (OP) departments.
Intercampus financial journals, commonly called Recharge Journals, are used for billing of expenses. After the UCB department completes the initiating journal, the other campuses or UCB Financial Accounting and Controls team, on behalf of OP, produce responding journals to finish processing the transaction so that it is reflected in the general ledger of the other campus or OP. In other words, intercampus transactions are recorded using sets of reciprocal entries: debit entries to the financial control account on the general ledger of one campus correspond to credit entries to the appropriate financial control account on the general ledger of the other campus.
Note: Transactions between Berkeley departments and OP or ANR departments at Berkeley, i.e., "J-Berkeley" departments, are processed like transactions between any two Berkeley departments. They are not intercampus transactions and do not require information associated with intercampus transactions. "J-Berkeley" departments include the UC Energy Institute, the Institute of Transportation Studies, and some departments within the Division of Agriculture and Natural Resources (DANR).
If you are processing an intercampus transaction with an ANR business unit at another campus, you will need to use financial control account 23512 - ANR Financial Control. For intercampus recharge journals the offset will go to account 98012 – Intercampus Recharge Dr. ANR or 98512 - Intercampus Recharge Cr. ANR.
Intercampus Financial Control Accounts
The following is a list of BFS financial control accounts that correspond to each campus or OP:
| BFS Account | Campus |
|---|---|
| 23500 | E-University of California-Office of the President (UCOP) |
| 23501 | M-UCOP |
| 23510 | UC Merced (UCM) |
| 23512 | ANR |
| 23520 | UC San Francisco (UCSF) |
| 23530 | UC Davis (UCD) |
| 23540 | UC Los Angeles (UCLA) |
| 23550 | UC Riverside (UCR) |
| 23560 | UC San Diego (UCSD) |
| 23570 | UC Santa Cruz (UCSC) |
| 23580 | UC Santa Barbara (UCSB) |
| 23590 | UC Irvine (UCI) |
Function, project, and flex field codes should not be used with the financial control accounts. For activity in business unit J0000, please refer to the “Business Unit J” section below.
Currently there is a location E (23500) and a location M (23501) financial control account for OP. "Location" refers to an accounting location, not a physical location. Account 23500 is for entries associated with the OP general ledger. For the most part, account 23500 is for certain activities associated with campus financial control accounts, endowment fund principal and income, University of California Retirement Plan, and investment activity. Account 23501 is for entries associated with OP departmental accounts. The department that will receive the credit is responsible for initiating the transaction.
The financial control account to be used depends on the dollar amount of the transaction, i.e, order or invoice. See examples under sections “Intercampus financial transactions less than $100,000” and “Intercampus financial transactions greater than or equal to $100,000”.
Intercampus Recharge and Transfer Accounts
| Description | Account |
|---|---|
| C&G subawards with other campuses | 92xxx |
| UCOP revenue allocations | 94xxx |
| UCOP expense allocations | 95xxx |
| Recharges / funding transfers with other campuses | 98xxx |
| Plant fund balance transfers | 8xxxx |
For 92xxx accounts, please visit the Subawards page on the CGA website. 94xxx and 95xxx accounts are used to record specific revenue and expense allocations from UCOP.
Plant funds and debt related intercampus fund balance transactions are recorded to 81xxx/82xxx series of accounts. Transfers of principal to/from UCOP for investments/FFE (funds functioning as endowments) are recorded to account 83011 - Investment Transfers to/from OP. All other intercampus transfers use 98xxx accounts.
For transfers of capitalized equipment already recorded to a 54xxx account please work with the Equipment Management team to remove the asset from BETS and process the transfer to another campus or UCOP.
If you need to initiate an intercampus journal for a transaction exempt from indirect cost assessment, please reach out to the Controller’s Office at financialcontrol@berkeley.edu for help in processing the journal.
Intercampus recharge transactions and funding transfers between UCB and other campuses/UCOP should be recorded to 98xxx intercampus recharge debit or credit accounts (see list below). When transferring costs to another UC campus, use the Intercampus Recharge Cr. account for the corresponding campus (see examples below). For recharges to ANR units at other campuses you will need to use account 98512 - Intercampus Recharge Cr. ANR. When transferring funding to another UC campus, use the Intercampus Recharge Dr. account for the corresponding campus.
| BFS Account | Description |
|---|---|
| 98002 | Intercampus Recharge Dr. UCSF |
| 98502 | Intercampus Recharge Cr. UCSF |
| 98003 | Intercampus Recharge Dr. UCD |
| 98503 | Intercampus Recharge Cr. UCD |
| 98004 | Intercampus Recharge Dr. UCLA |
| 98504 | Intercampus Recharge Cr. UCLA |
| 98005 | Intercampus Recharge Dr. UCR |
| 98505 | Intercampus Recharge Cr. UCR |
| 98006 | Intercampus Recharge Dr. UCSD |
| 98506 | Intercampus Recharge Cr. UCSD |
| 98007 | Intercampus Recharge Dr. UCSC |
| 98507 | Intercampus Recharge Cr. UCSC |
| 98008 | Intercampus Recharge Dr. UCSB |
| 98508 | Intercampus Recharge Cr. UCSB |
| 98009 | Intercampus Recharge Dr. UCI |
| 98509 | Intercampus Recharge Cr. UCI |
| 98010 | Intercampus Recharge Dr. UCM |
| 98510 | Intercampus Recharge Cr. UCM |
| 98011 | Intercampus Recharge Dr. UCOP |
| 98511 | Intercampus Recharge Cr. UCOP |
| 98012 | Intercampus Recharge Dr. ANR |
| 98512 | Intercampus Recharge Cr. ANR |
Intercampus transactions can only use a combination of financial control accounts (235xx) and intercampus expense accounts (9xxxx) and cannot be combined with other journals. For example, you will not be able to combine 59xxx internal recharge transactions with intercampus lines and will need to process them as separate journals.
Intercampus financial transactions less than $100,000
The UCB department charge is made to the other campus' or OP's location M financial control account.
Example: A transaction between UCB and UCSF to reimburse $575 in expenses for UCB DNA machine used by UCSF on a project.
UCB department's initiating intercampus financial journal:
| Account | BFS Chartstring | Debit | Credit |
|---|---|---|---|
| Financial control for UCSF – 23520: | 1-23520-78151-13574 | 575 | |
| Intercampus Recharge Cr. UCSF – 98502: | 1-98502-78151-13574-44 | (575) |
UCSF will use its code for the financial control account for UCB for the credit entry and intercampus recharge UCB account for the debit entry in its corresponding intercampus transaction. UCSF will use the information you type into the Intercampus Lines tab.
Intercampus financial transactions greater than or equal to $100,000
The UCB department charge is made to OP's 23500 financial control account.
When the intercampus journal with a specific campus is greater than or equal to $100,000 and regardless of the campus you are doing business with (OP, UCSF, UCD etc.), the financial control entry is made to the location E OP financial control account - 23500. OP requires the use of its account in these instances as OP uses these amounts in its calculation of the campus' share of the Short-Term Investment Pool (STIP).
UCB department's initiating intercampus financial journal:
| Account | BFS Chartstring | Debit | Credit |
|---|---|---|---|
| Financial control for E-UCOP – 23500: | 1-23500-78151-13574 | 100,000 | |
| Intercampus Recharge Cr. UCSF – 98502: | 1-98502-78151-13574-44 | (100,000) |
When a BFS journal includes intercampus financial transactions with multiple campuses, the transactions with a specific campus may be under $100,000 but the total of the journal can be $100,000 or greater. In this case, all intercampus lines are recorded using financial control account 23501 for UCOP or corresponding campus accounts.
Example A: One journal entry for 4 invoices for $25,000 each to OP, UCSF, UCD, and UCLA departments. Use the financial control accounts 23501, 23520, 23530, and 23540 for each of the 4 UC campuses.
UCB department's initiating intercampus financial journal:
| Account | BFS Chartstring | Debit | Credit |
|---|---|---|---|
| Financial control for UCOP – 23501: | 1-23501-78151-13574 | 25,000 | |
| Financial control for UCSF – 23520: | 1-23520-78151-13574 | 25,000 | |
| Financial control for UCD – 23530: | 1-23530-78151-13574 | 25,000 | |
| Financial control for UCLA – 23540: | 1-23540-78151-13574 | 25,000 | |
| Intercampus Recharge Cr. UCOP – 98511: | 1-98511-78151-13574-44 | (25,000) | |
| Intercampus Recharge Cr. UCSF – 98502: | 1-98502-78151-13574-44 | (25,000) | |
| Intercampus Recharge Cr. UCD – 98503: | 1-98503-78151-13574-44 | (25,000) | |
| Intercampus Recharge Cr. UCLA – 98504: | 1-98504-78151-13574-44 | (25,000) |
Since each individual invoice is less than $100,000, there is no need to use account 23500 even though the total of the BFS journal is $100,000.
Example B: One journal entry for 4 invoices: 3 invoices at $10,000 each to OP, UCD, and UCLA using the financial control accounts 23501, 23530, and 23540, respectively, AND 1 invoice at $100,000 to UCSF using the financial control account 23500.
UCB department's initiating intercampus financial journal:
| Account | BFS Chartstring | Debit | Credit |
|---|---|---|---|
| Financial control for UCOP – 23501: | 1-23501-78151-13574 | 10,000 | |
| Financial control for UCD – 23530: | 1-23530-78151-13574 | 10,000 | |
| Financial control for UCLA – 23540: | 1-23540-78151-13574 | 10,000 | |
| Financial control for E-UCOP – 23500: | 1-23500-78151-13574 | 100,000 | |
| Intercampus Recharge Cr. UCOP – 98511: | 1-98511-78151-13574-44 | (10,000) | |
| Intercampus Recharge Cr. UCD – 98503: | 1-98503-78151-13574-44 | (10,000) | |
| Intercampus Recharge Cr. UCLA – 98504: | 1-98504-78151-13574-44 | (10,000) | |
| Intercampus Recharge Cr. UCSF – 98502: | 1-98502-78151-13574-44 | (100,000) |
Each individual invoice less than $100,000 is recorded to the regular financial control accounts for the appropriate campus and the invoice that is $100,000 for UCSF is transacted to the OP account 23500.
Note: The dollar amount of the transaction does not affect which Intercampus Recharge account to use.
Business Unit J
Agriculture and Natural Resources (ANR) and UCOP systemwide activity in business unit J0000 needs to be reported to UCOP as two separate entities. This is accomplished by reporting all activity to specific ANR or UCOP systemwide department ID’s (8xxxx series of department ID’s). Therefore, users are required to use an existing ANR or UCOP department ID for both sides of the transaction when recording online financial journals in BUJ.
| Account | BFS Chartstring | Debit | Credit |
|---|---|---|---|
| Financial control for UCOP - 23501: | J - 23501 - 19977 - 82725 | 500 | |
| Intercampus Recharge Cr. ANR - 98512: | J - 98512 - 19977 - 82725 - 62 | (500) |
C. Preparation of an Online Initiating Intercampus Financial Journal
When a financial control account is entered into the journal, fields open up under the "Intercampus Lines" tab that need to be filled out. These fields (Other Campus Department Name, Other Campus Contact Name, Other Campus Contact Phone, Other Campus Contact E-mail Address, Other Campus Chart String, and Additional Description) are required, and will be sent to the other campuses to help them with posting the intercampus financial transaction into their general ledger.
Important: For the intercampus financial transactions processed using the BFS journal upload function, the Intercampus Lines tab must be filled out after the journal is uploaded.
The Intercampus Lines tab can be copied from the original journal to a new journal by using the Copy Journal and Reversing Journal feature. Go to General ledger, click on Journals, then click on Copy Journals. Add a run control or use an existing run control (a code you can make up). Enter the Process Request Parameters: select "once" for the Process Frequency, enter the Business Unit, Journal ID, Journal Date, New Journal number, and Journal Date (click reverse only if you want to reverse the signs of your original journal). Then click Run. Make sure you check UC_JRNL_COPY process (the 3rd one) on the Process List of the Process Scheduler Request page then click OK. This is the program that will copy the data entered in the Intercampus Lines tab. A Process Instance number will be assigned for the journal copy process. You can view the status of your journal copy process by clicking on Process Monitor. Click Refresh button to update run status. If Run Status is "success", then journal has been copied. You can find the existing copied journal in Create Journal Entry and complete the journal entry process there.
Fields on the Intercampus Lines tab
Other Campus Department Name: Required Field
Enter the name of the other campus or OP department with which you are doing business. A maximum of 30 alphanumeric characters is allowed.
Other Campus Contact Name: Required Field
Enter the name of the contact person (at the other campus or OP department) with whom you are doing business. Name must be entered using the following convention: [last name] [suffix], [prefix] [first name] [middle name/initial]. Example: Johnson,Mary T. A maximum of 30 alphanumeric characters is allowed.
Other Campus Contact Phone: Required Field
Enter the full 10-digit telephone number, including the area code (i.e. 5556478201), of the contact person for the department. Enter the digits without parentheses. The BFS system will automatically add breaks. If an extension number is relevant, type it in the "Additional Description" section below.
Other Campus Contact E-mail Address: Required Field
Enter the other campus contact person's e-mail address. A maximum of 50 characters is allowed.
Other Campus Chart String: Required Field
Enter the chart string of the other campus that is to be charged. Each campus has different chart string formats, numbers of digits and values. (Note: Please verify with the contact person that the chart string is complete and accurate. Invalid chart strings for other campuses delay the processing of the transaction.) A maximum of 50 alphanumeric characters are allowed.
Additional Description: Required Field
This field is alphanumeric. Enter any additional explanation or detailed information you may have that further describes the information entered in the reference or description fields of the journal header or journal line, or information that did not fit into any other fields. The information should be specific enough about the service or item provided so that the other campus will recognize the charge. For example, if you are charging UCSF for ten attendees to a seminar, you may want to list the attendees in this description field. A maximum of 254 characters are allowed. Use the Enter key or click the "OK" button to exit.
D. Tips on How to Prepare Intercampus Financial Journals
General
If you have a journal entry with up to 250 lines which include intercampus transactions and would normally process it using an Excel upload process, we recommend that you exclude the intercampus transactions and process the intercampus journal in a separate journal entry.
Journal Header
In the journal header description, explain the transaction and the purpose of the journal between Berkeley and the other campuses or OP. For example: "To charge UCSF and UCLA for expenses incurred for the use of UCB DNA machine".
Journal Line
If you have a charge to the other campus that has multiple chartstrings, you must use one journal line for each of the other campus chartstrings. For example, if you have a charge to five different chartstrings at UCLA, you must have five financial control lines. This is so the intercampus panel will have the correct information for each charge including the specific chartstring. You can use the copy feature for each of the other campus fields to simplify the process when there is common information. You can summarize the amount for your department's chartstring into one line if it is appropriate.
On the other hand, if you are posting to multiple chartstrings to your department and the transaction to the other campus is to one chartstring on the other campus, you can sum the amounts and use one journal line for the financial control entry if all the other intercampus information is the same.
Reference Field
If you have a document or invoice number, you should enter the data in the journal line reference field. This will help identify the invoice with the intercampus charge.
Journal Line Description
In the journal line description, describe and enter more specific information for the amount entered on the journal line. For example: "R Smith Micro lab use 2/22".
Intercampus Journal Additional Information
On the Intercampus Lines tab, please enter additional information not included in the journal header or journal line description to further detail the transaction. For example, you can list attendees for a recharge or itemize the types of costs associated with the use of the lab such as: access, lab, staff, equipment and supplies.
FY24 Deadlines to Initiate Intercampus Journals in BFS
The deadlines to initiate intercampus journals in BFS are listed below by campus:
UCOP
The deadline is July 3, 2024.
UCSD
The deadline is June 28, 2024.
UCSF
The deadline is June 27, 2024.
UCSB
The deadline is June 19, 2024.
UCD
The deadline is June 19, 2024.
UCSC
The deadline is June 19, 2024.
UCM
The deadline is June 27, 2024.
UCI
The deadline is June 27, 2024.
UCR
The deadline is July 3, 2024.
UCLA
The deadline is June 19, 2024.
When you need to initiate an intercampus journal to those campuses who have not provided us with their deadlines yet, please reach out to your counterparts at those campuses to obtain their cut-off dates.
F. Reminders
- If your department or campus is billing for expenses, you will need to initiate the BFS Financial Journal.
- Please do not enter your own department information on the "Intercampus Lines" tab. Instead, enter the information of the other campus you are doing business with. Please confirm the accuracy of their chartstring before submitting your journal.
If you have any questions regarding this document, please contact Financial Accounting and Controls at financialcontrol@berkeley.edu.