Business Unit
Business Unit identifies the two accounting entities. Length used in BFS will be 1 character.

The GL Business Units will be: 

Account (BFS)
The account chartfield classifies the nature of an accounting transaction. Length used in BFS will be 5 characters. BFS account numbers will be assigned in ranges according to the classification of the account. Departments will have more opportunity to request accounts than with the current GL system. 

Downloadable Chart of Accounts
These reports are updated weekly on Saturday nights.

Clarification: Account worksheets include a header that refers to "Levels" which represent roll-up values.  This is not to be confused with the Organization Tree header which refers to "Levels of the Organization Tree."

i ) List of revenue accounts  (HTML link) 
     List of revenue accounts (semicolon delimited file for download to Excel spreadsheet)

ii ) List of expenditure accounts  (HTML link)  
      List of expenditure accounts (semicolon delimited file for download to Excel spreadsheet)

iii ) List of balance sheet accounts  (HTML link)  
      List of balance sheet accounts (semicolon delimited file for download to Excel spreadsheet)

iv) List of fund balance accounts  (HTML link) 
      List of fund balance accounts (semicolon delimited file for download to Excel spreadsheet)

Long Descriptions for BFS Accounts

List of long descriptions for accounts (HTML link) 
List of long descriptions for accounts (semicolon delimited file for download to Excel spreadsheet)*

* When importing this file to Excel , choose Semicolon for the Delimiter and choose Text for the Column Data format. (For further information on downloading to excel, click here).

After you download this file to Excel:

• Set the column width for the the columns containing the description and long description to 30.
• Highlight the column for long description and right click your mouse. Choose Format Cells.
• On the Alignment panel, choose Left for the Horizontal and Top for the Vertical settings. Then, click on Wrap Text under Text Control.
• Click on OK.
• Please remember to set the print area or delete the unnecessary columns before you print out the report as the resulting report has over 100 blank pages (due to the column width setting that was necessary for the unformatted long description).

List of BFS accounts included and excluded for overhead.
Please visit the Extramural Funds Accounting website for find bfs accounts taht are included or excluded from overhead with the Berkeley Campus-Indirect Cost Base Code Table.

Fund
Fund identifies: a) a restricted or designated source of money, b) a restricted or designated use of money, or c) a UCOP or other reporting restriction or designation. Length used in BFS will be 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. Click here for Fund list by Fund Group

Organization
Organization identifies the lowest budgetary unit (also referred to as "cost centers") to which we will record financial transactions. Length used in BFS will be 5 characters. The organization code values will be assigned as unique five-digit numbers; these five-digit numbers will be assigned at random and will have no embedded or implied meaning.

Organization Tree Reports

Two types of organization tree reports are available:

1. Excel Tree files - Two manually-produced Excel files are available for download, one showing the entire Organization Tree for Business Unit 1 and the other for Business Unit J. The Excel files are updated monthly. They are not separated by Control Units. To find a specific department or unit within the file, type Ctrl+F and search by keywords.
   
   

   Business Unit 1: to download the file, click here.
   Business Unit J: to download the file, click here.
   

   
   (Note: Because the Excel files are manually produced, the Excel data may not match information in the production database due to possible data entry errors. Please report any discrepancies to bkbudget@uclink.)
   
   

2. Production-Based Tree Reports - A tree report is generated weekly from the production database and is available by clicking on one of the links below. Reports are based on data which is current as of the run date (the previous Saturday). A report can be run for the entire Organization tree with links to the individual units. Separate tree reports are also available for each Control Unit. To find a specific department within any of the reports, type Ctrl+F and search by keywords. (Note: Production tree reports do not include process units, which are not part of the organization tree structure.)
   
   Production-based tree reports are available in either formatted flat files (HTML) or text files (which must be manually downloaded into Excel). (Refer to the last three characters of the link to determine whether the link is for an HTML file or a Text file.) *Instructions for downloading text files into Excel are provided at the end of the following list.
   
   Links to Production-Based Tree Reports:

Master Organization Tree - ALL TREE NODES
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDTREE.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDTREE.TXT
(The HTML file includes links for each control unit, as well as links for each division within a control unit.)

Chancellor's Office
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCHAN.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCHAN.TXT

VC Administration
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCBA.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCBA.TXT
This Control Unit includes the following Divisions:
Office of Vice Chancellor - Administration
Assoc Vice Chancellor - Budget & Resource Planning
Assoc Vice Chancellor - Finance & Controller
Assoc Vice Chancellor - Business & Admin Services
Assoc Vice Chancellor – Health & Human Services
Public Safety & Transportation

VC Equity & Inclusion
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCEQ.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCEQ.TXT

VC Facilities Services
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCCA.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCCA.TXT

VC University Relations
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCUR.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCUR.TXT

VC Research
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCRE.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCRE.TXT
This Control Unit includes the following Divisions:
Vice Chancellor for Research
VCR Res Admin & Compliance
VC Res IPIRA
VC Res Administrative Units
Organized Research Units
Other Research Units
Museums and Field Stations

VC Student Affairs
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCUG.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDVCUG.TXT
This Control Unit includes the following Divisions:
Student Affairs Division
Admissions and Enrollment
Residential and Student Services Programs

Executive Vice Chancellor and Provost
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDEVCP.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDEVCP.TXT
This Control Unit includes the following Divisions:
Art Museum and Pacific Film Archive
Boalt School of Law
Cal Performances/SMA
College of Chemistry
College of Engineering
College of Environmental Design
College of Natural Resources
Graduate Division
Graduate School of Public Policy
Haas School of Business
International and Area Studies
School of Journalism
School of Social Welfare
School of Public Health
School of Optometry
School of Education
School of Information
UC Library
Vice Provost - Academic Affairs & Faculty Welfare
Vice Provost - Academic Planning & Facilities
Vice Provost - Undergraduate Education

College of Letters & Science
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCOLL.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCOLL.TXT
This Control Unit includes the following Divisions:
College of L&S Deans
Undergraduate Division
Division of Arts and Humanities
Division of Biological Sciences
Division of Physical Sciences
Division of Social Sciences

Information Systems & Technology
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDAVCI.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDAVCI.TXT

Central Campus Operations
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCENT.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDCENT.TXT

UC Office of the President
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDOTHR.HTM
http://bai-staging.chance.berkeley.edu/TreeRPT/UCBDOTHR.TXT

Instructions for downloading text files into Excel:

• Click on the link to open the text file.
• From the File menu choose Save As....
• Navigate to where you would like to save the file.
• In Save as type: select Text File (*.txt) from the drop-down list.
• Rename the file if you wish, and save the file.
• Open Excel. From the File menu select Open…
• In the Open dialogue box, click on drop-down list for "Files of type" and select Text Files. Navigate to your file.
• When you open the text file, the Text Import Wizard dialogue box will open.
• Choose Delimited instead of Fixed width. Select Next.
• Check the "Semicolon" in the Delimiters box and press the Finish key.
• Choose Save As from the File menu, and click on drop-down list for "Save as type" and select Microsoft Excel Workbook.
  

 

Descriptions
 

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.

Project identifies an activity:

1. Has a beginning and an end date, or
2. Involves multiple funds, or
3. Is one of several similar activities within the same fund.

Campus management project codes are a subset of the project code chartfield and will be 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. For information on adding, inactivating, or changing a Management Project Code click here

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.
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) will be 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) will be the Departmental Prefix.

Use of the Project Code Field will be determined by the above hierarchy,   i.e. codes are only available to departments if there is no construction or management reporting requirement.

Flexfield
The flexfield chart field is an optional field for use by departments to classify transactions.  Length used in BFS will be 5 characters.  The first two characters will be departmental identities.  The field can be alpha numeric, and will be set up and maintained by the department. For information on adding, inactivating, or changing a Flexfield click here

Fiscal year
Fiscal year identifies a four digit number that represents the year.

Accounting period
Accounting period identifies a number that represents the 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