Chart of Accounts Structure and Values
Business Unit
Business Unit identifies the two accounting entities. Length in BFS is 5 characters.
The Business Units are:
| 10000 | UC Berkeley |
| J0000 | UC Office of the President |
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 | Fund Balances |
| 40000-49999 | Revenues |
| 50000-59999 | Expenditures |
| 60000-69999 | Budget |
Additional Account Information
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. Existing fund numbers will be migrated to BFS "as is." New fund numbers will continue to be assigned in the traditional ranges, with new ranges opened up as necessary.
Dept ID (formerly Org Code)
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. The Dept ID values are assigned as unique five-digit numbers. These five-digit numbers are assigned at random and have no embedded nor implied meaning.
Read how to add, inactivate, or change Dept IDs.
Program
Program code identifies functional control points designated by the Office of the President. Program code is required for all current funds and is used with the following account types:
- Expense
- Budget Provision
The program code is not used with Assets, Liabilities, Fund Balances or Revenue accounts. Length in BFS is 2 characters. The values for this code are:
| Program 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. (Program 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. |
| 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 (formerly Project)
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 project/grant numbers are assigned in ranges according to whether the project is an extramural contract or grant, a construction project, a management reporting project or a departmental project.
Campus management project codes are a subset of ChartField1 and are mandated for use across all control units for the categories listed in the table below. Control units, divisions, and departments will designate new project codes as needed within the ranges indicated.
The following is an example of the management project coding methodology for all management projects. Exception to this rule: the Cancer Research Committee and Committee on Research awards will uniquely assign their own codes using the 3E and 3R prefix.
Open stands for Open for assignment by the Budget Office, the Control Unit, or the Department.
| Project Range | Used For | 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 | |
| 2XXXXX | Range currently not used | ||
| Management Project Codes | |||
| General Activity Categories | |||
| 3CXXxx | Classroom Improvements | Maintenance and improvement of classrooms and teaching labs, such as A/V equipment, painting and network connections. | All funds expended for the maintenance and improvement of classrooms and teaching labs, such as A/V equipment, renovation costs, network connections, furnishings, painting, and miscellaneous repair costs. |
| 3EXXxx | CRCC Awards | Grants allocated to faculty by the Cancer Research Coordinating Committee. | Grants allocated to faculty by the Cancer Research Coordinating Committee. |
| 3LXXxx | Limited Purpose | Support that is unrestricted in fund type but that an external entity has earmarked for a specific limited purpose. | Support that is unrestricted in fund type, such as a base operating fund appropriation, but that an external entity such as UCOP has earmarked for a specific limited purpose, leaving the support unavailable for redistribution to other purposes. This project code is used in management reports so as not to overstate the availability of flexible balances of funds. |
| 3RXXxx | Committee on Research | Grants allocated to faculty by the Committee on Research. | Grants allocated to faculty by the Committee on Research. |
| 3SXXxx | Faculty Start-up: (non-stem cell related) | Support for newly appointed permanent faculty for costs such as research, laboratory renovations, equipment, summer salary, exceptional removal, and housing differential. | Please note: do not use this category if the faculty member is
working with stem cell lines. See Stem Cell Activity Codes below.
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. |
| 3TXXxx | Faculty Retention: (non-stem cell related) | Costs for the retention of permanent faculty such as research support, laboratory renovations, equipment, and summer salary. | Please note: do not use this category if the faculty member is
working with stem cell lines. Use appropriate stem cell category
below.
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. |
| 3UXXxx | 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. |
| Stem Cell Activity Categories | |||
| 4AXXxx | Stem Cell Activities: Registry Stem Cell Lines | Costs for general activities using registry (federally-approved) human embryonic stem cell lines. | Costs for general activities using registry (federally approved) human embryonic stem cell lines. Does not include Faculty Start-up or Faculty Retention costs. |
| 4SXXxx | Faculty Start-up: Registry Stem Cell Lines | Faculty start-up funds used to support work with registry (federally-approved) human embryonic stem cell lines. | Faculty start-up funds (see definition 3SXXxx above) used to support work with registry (federally-approved) human embryonic stem cell lines. |
| 4TXXxx | Faculty Retention: Registry Stem Cell Lines | Faculty retention funds used to support work with registry (federally-approved) human embryonic stem cell lines. | Faculty retention funds (see definition 3TXXxx above) used to support work with registry (federally-approved) human embryonic stem cell lines. |
| 5AXXxx | Stem Cell Activities: Non-Registry Stem Cell Lines | Costs for general activities using non-registry (non-federally-approved) human embryonic stem cells lines. | Costs for general activities using non-registry (non-federally-approved) human embryonic stem cell lines. Does not include Faculty Start-up or Faculty Retention costs. |
| 5SXXxx | Faculty Start-up: Non-Registry Stem Cell Lines | Faculty start-up funds used to support work with non-registry (non-federally-approved) human embryonic stem cell lines. | Faculty start-up funds (see definition 3SXXxx above) used to support work with non-registry (non-federally-approved) human embryonic stem cell lines. |
| 5TXXxx | Faculty Retention: Non-Registry Stem Cell Lines | Faculty retention funds used to support work with non-registry (non-federally-approved) human embryonic stem cell lines. | Faculty retention funds (see definition 3TXXxx above) used to support work with non-registry (non-federally-approved) human embryonic stem cell lines. |
| Existing Management Project Codes | |||
| 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. |
| 3DCAMP | Campus-wide Capital Campaign | Campus-wide Capital Campaign Costs | Use these existing codes for transactions related to the Campus-wide Capital Campaign, 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 in ranges 1-5 above. | |
The second two characters in the Management Project Codes ("XX" above) are the Departmental Prefix. (the first two letters of the Level 4 node code on the Org Tree).
The first two characters in the Departmental Project Codes ("XX" above) are the Departmental Prefix.
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.
Read how to add, inactivate, or change ChartField1.
Read how to add, inactivate, or change Departmental ChartField1 codes.
ChartField2 (formerly FlexField)
ChartField2 is an optional field for use by departments to classify transactions. Length in BFS is 5 characters. The first two characters are departmental identities. The field can be alpha numeric, and is set up and maintained by the department.
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:
FY2010 refers to the fiscal year beginning July 1, 2009 and ending on June 30, 2010.
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 |